eThekwini Municipality Senior Internal Control Officer, Ms Xolile Mathonsi, graduated in the Spring Graduation Season with a Master of Commerce in Leadership Studies from the University of KwaZulu-Natal (UKZN).
Mathonsi said she enrolled for the postgraduate studies to deepen her understanding of leadership, governance and financial management as she was concerned about how weaknesses in internal controls contributed to poor service provision in South Africa’s municipalities.
Her dissertation titled: ‘The Effectiveness of Internal Controls in Monitoring Poor Financial Management at eThekwini Municipality’, was supervised by Dr Warara Kakaza and examined why financial management failure persists in local government despite the existence of internal controls and regulatory frameworks.
The research found while systems do exist, their effectiveness is weakened by inconsistent implementation, monitoring and enforcement. Key challenges included weaknesses in contract management, inadequate oversight, non-compliance with supply chain management requirements, insufficient training and weak consequence management.
“The challenge is not necessarily the absence of controls, but making sure they are consistently implemented, monitored and enforced,” Mathonsi said.
The research findings highlighted the importance of leadership in converting policies and procedures into effective organisational practice.
As a result, Mathonsi recommended continuous monitoring, stronger contract management, improved accountability and ongoing staff development as well as an up-to-date, real-time contract register with automated alerts for contract expiry dates and key compliance requirements.
“Strong financial controls guarantee public funds are spent responsibly and reach the projects and services they were intended for,” she said.
Mathonsi added that effective financial governance helped municipalities direct resources towards essential services such as roads, water, sanitation and electricity, ultimately contributing to better living conditions for communities.
Her professional experience in internal control and financial management inspired Mathonsi to pursue the leadership studies, because, she said, they complemented her technical expertise with a deeper understanding of leadership and organisational behaviour.
Kakaza praised Mathonsi’s commitment and perseverance, particularly how she had balanced her professional responsibilities while at the same time caring for her son. “It was a true pleasure to work with you. You were consistently respectful, eager to learn, and open to new ideas,” Kakaza said.
The two have since co-authored a journal article which has turned Mathonsi’s research findings into a practical contribution for improved municipal governance, accountability and service provision.
For Mathonsi, the qualification is more than an academic milestone. It is an opportunity to apply stronger leadership capabilities to one of local government’s most pressing challenges: making sure public resources are managed responsibly and used to provide meaningful outcomes for communities.
Words: Hazel Langa
Photograph: Sethu Dlamini