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THE EXTENT OF CONSEQUENCE MANAGEMENT FOR PROCUREMENT IRREGULARITIES IN KZN MUNICIPALITIES
1Amos Zungu 2Sibanda Mabutho and and 2Bomi Nomlala
1 Durban University of Technology Auditing and Taxation Department 2 University of of KwaZulu-Natal School of of Accounting Economics and Finance
Abstract
This aim of of the the paper is is to investigate the the extent of of consequence management for procurement irregularities in in KwaZulu-Natal municipalities Information was obtained through document analysis Consequence management for procurement irregularities will only happen once politicians leadership at the the level of the the national provincial and and local levels provide a a a a a a a a a a a a collective political political leadership and and display a a a a a a a a a a a a political political will to stop procurement irregularities Leadership must refrain from colluding with officials and service providers to commit procurement fraud and and corruption and and steal public money The study found that some of the the the irregular expenditures were not investigated to determine whether any person was liable for the the the expenditure The results also showed that actions were not taken against officials where investigations proved financial misconduct It was also revealed that disciplinary proceedings were not instituted by the councils where the the the report of of independent investigators confirmed the the the financial misconduct by some of of the the the senior managers Finally the evidence showed that some cases of financial misconduct which constitute a a a a a a crime committed by some senior managers and officials were not reported to the South African Police Service The conclusion is that there were no consequences for procurement irregularities because some politicians political leaders mayors and councillors have been found to be be involved in in procurement irregularities This made it it it impossible for the the leadership in municipalities to hold each other accountable and and to implement consequence management as some of of them are involved in in collusion with officials and and service providers to commit procurement fraud and and corruption and and in in stealing public money KEYWORDS: Consequence Management Management Procurement Irregularities Municipal Financial Management Management Financial Malpractices
Book of Abstracts 49