An oversight framework for SCOPA: The case of selected North-West Provincial Departments

Abstract

Background: North West Province faces a lack of social infrastructure, financial mismanagement, and political instability. Despite several improvements in audit and financial management, several departments continued to be plagued by wasteful and irregular expenditures, particularly in water and electricity infrastructure. Audit results reveal that the financial systems and governance of over half of the departments suffer from deficiencies. Financial mismanagement is a result of these widespread weaknesses, resulting in a crisis if no remedial measures are taken. It is detrimental to the confidence of investors and the public when chronic and serious financial problems are tolerated. Furthermore, it compromises the ability of the departments to perform their basic functions and provide services to residents. Methods: This study followed the pragmatist worldview, suitable for mixed method studies, a collection of both quantitative and qualitative approaches. A case study design, employing concurrent triangulation and mixed-methods data collection, served as the basis for this research. In addition, expert sampling was formed as the researcher's purposive non-probability sampling technique. For data collection, this study employed both semi-structured interviews and a self-structured questionnaire. For data analysis, this paper employed both thematic and descriptive statistical analysis. Results: Data collected indicate a lack of Monitoring and Evaluation, which has put the province where it is, where the audit outcomes have become stagnant, and there is no movement. Bidders are appointed with no competition; people are appointed with no proper documentation, and there is irregular expenditure, a lack of political will, and consequence management. Conclusion: To implement the proposed oversight framework, which strengthens SCOPA's role to prevent rather than react to financial irregularities.