Improvement of Audit Outcomes through Records Management: A Case Study of Blouberg Municipality, Limpopo Province, South Africa

Lefose Makgahlela; Mamotshabo Johanna Boloka; Maoka Dikotla; Olefhile Mosweu

doi:10.25159/2663-659X/16011

Authors

Lefose Makgahlela University of Limpopo
Mamotshabo Johanna Boloka University of South Africa
Maoka Dikotla University of South Africa https://orcid.org/0000-0002-6699-6782
Olefhile Mosweu University of Johannesburg https://orcid.org/0000-0003-4404-9458

DOI:

https://doi.org/10.25159/2663-659X/16011

Keywords:

audit outcome, Limpopo Province, municipality, records management, South Africa

Abstract

The Auditor General of South Africa identified records keeping as the main cause of the poor audit outcomes of the many municipalities in the country. Proper records management practices are crucial for improving municipal audit outcomes. This study sought to improve audit outcomes through records management practices in the Blouberg Local Municipality in Limpopo Province, South Africa. The study was guided by the following objectives: establishing the state of awareness of the role of records management in municipalities; determining the challenges faced by municipal employees in managing municipal records for audit purposes; and offering guidelines on how to ensure proper management of records in the Blouberg Local Municipality. The study adopted a qualitative research approach. Thirteen municipal employees at middle management level were purposively selected. Face-to-face interviews were used as a data collection tool. The study revealed that municipal employees were not aware of the role of proper records management practices in improving audit outcomes. The study further revealed that records are not properly kept in Blouberg Local Municipality and that many officials do not have relevant qualifications in records management. As such, proper records management practice is compromised. Therefore, this study recommended that municipal officials should be trained on records management to improve audit outcomes.

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