Closing the Accountability Gap: Quantitative Evidence on Consequence Management and Procurement Irregularities in KwaZulu-Natal Municipalities

Authors

  • Amos Zungu Durban University of Technology

Keywords:

Keywords: Consequence management; procurement irregularities; Irregular expenditure; Municipal governance; Accountability

Abstract

 

Objectives: This study aims to explore the views of councillors and members of rate payers' associations on the implementation of consequence management for procurement irregularities in 54 KwaZulu-Natal municipalities. Prior Work: Prior research has predominantly focused on tender fraud, corruption, and non-compliance in municipal procurement. Limited research has examined consequence management directly, with prior work relying mainly on document reviews or qualitative interviews. Quantitative evidence measuring the extent and drivers of management failures remain scarce. Approach: The study adopts a quantitative research approach using survey data collected from 430 respondents. Statistical analysis is applied to assess the incidence of procurement irregularities and the implementation of investigation, disciplinary actions, and corrective measures. Results: The findings show persistent accumulation of irregular expenditure, prolonged investigation delays, and limited enforcement of disciplinary and corrective actions. Weak oversight structures, political interference, and institutional capacity constraints are identified as significant factors undermining consequence management. Implications: The findings have important implications for oversight institutions, municipal leadership, and policymakers, indicating the need to strengthen enforcement practices, improve oversight independence, and promote consistent accountability mechanisms to restore public confidence. Value: The study provides quantitative evidence in recent years on consequence management for municipal procurement irregularities, advancing empirical understanding of accountability failures in local government.

References

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Published

2026-04-30

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How to Cite

Closing the Accountability Gap: Quantitative Evidence on Consequence Management and Procurement Irregularities in KwaZulu-Natal Municipalities. (2026). Acta Universitatis Danubius. Œconomica, 22(1), 256-271. https://dj.univ-danubius.ro/index.php/AUDOE/article/view/3746