Overall Objective
To work with Provincial Treasuries and their related municipalities to improve accounting and audit related support, including improving accounting practices, internal governance and controls, compliance with the MFMA and its supporting regulations, support in developing legislation and related policies reducing Unauthorised, Irregular, Fruitless and Wasteful Expenditure (UIF&W).
Institutional Support
• Conduct assessments that will inform the customization and development of the Support Plan (SP). Facilitate and engage in various National Treasury, Provincial Treasury, Municipal and other related engagements relating to scope of work and advising on enhancement to the MFMA
• Participate on the reference group on the reforms and enhancement to the MFMA
• Present progress reports on the implementation of the SP
• Assess and review the capacity and capabilities of the PT that support all chapters of the MFMA and supporting regulations, UIF&W and consequence management and Financial Management Capabilities Maturity Model (FMCMM) and related financial norms and indicators
• Assess and review the capacity and capabilities of municipalities that support all chapters of the MFMA and supporting regulations, UIF&W and consequence management, FMCMM and related financial norms and indicators
• Conduct on-going capacity building with NT, PT and municipality officials relating to compliance with the MFMA and supporting regulations, UIFW and consequence management, FMCMM and related financial norms, indicators, reforms and systems
• Research into best practices to improve financial management compliance and legislation in local government
Compliance with the MFMA and Related Reforms and Regulations
• Assist and support municipalities in complying with the stipulations and timeframes in the MFMA and supporting regulations
• Develop and implement systems to analyse and monitor compliance by municipalities with the MFMA and supporting regulations and identifying gap areas and possible non –compliance
• Provide technical support, guidance and recommendations to non–complying municipalities on the implementation of the MFMA and supporting regulations
• Prepare reports, memos, guidelines, circulars, presentations and other publications on the compliance by municipalities with the MFMA and supporting regulations
• Provide support, advice and technical guidance to municipalities on the compilation and finalization of annual financial statements relating to MFMA compliance, UIF&W and related disclosures
• Assess feedback received on the amendments to the MFMA and provide inputs and comments
• Assist with the drafting of legislation and regulations
• Assist with the process required to process enhancement and implement the legislation
UIF&W and Consequence Management
• Assist PTs and municipalities to process UIF&W recommendations and decisions through Councils and Municipal Public Accounts Committees (MPACs)
• Assist with the implementation of council resolutions based on the recommendations from MPACs, including the accounting treatment and actual recovery process through the municipalities debt collection policy
• Assist with the establishment of functional municipal disciplinary boards including the development of the DB policy and terms of reference and the monitoring of implementations of boards recommendations to council
• Assist PTs and municipalities in providing regular report back to NT on progress on the implementation of the recommendations of the board or lack thereof
• Conduct on-going capacity building with PT and municipal officials on matters relating to UIF&W and consequence management
Internal Controls and FMCMM
• Provide guidance and insight to the PTs and municipalities in designing, implementing and effective monitoring internal controls relating to non-compliance with the MFMA and its regulations as well as UIF&W and consequence management
• Assist municipalities in performing their monthly reconciliations, control and verifications relating to non-compliance MFMA and its supporting regulations and well as UIF&W and consequence management
• Assist PTs and municipalities with the development and implementation of a proper document management system which will ensure complete and proper record of municipal finances are kept in accordance with applicable norms and standards
• Assist NT in revising and making amendments to the FMCMM and financial norms are indicators reforms and system
• Assist municipalities in performing a re-assessment of the FMCMM and assist in the development and implementation of the action plans as well as compiling the financial norms and indicators
• Assist municipalities in developing and revising their standard operating procedures relating to UIF&W and consequence management
Audit Action Plans
• Provide technical support, assistance and guidance to PTs and municipalities in developing, implementing and reviewing municipal audit action plans
• Provide support and make recommendations at related meetings on the implementation of municipal audit action plans
• Provide technical support at municipal Audit Steering Committee, Audit Committee meetings relating to non-compliance with the related MFMA reforms (those areas not already covered by other responsible policy holders) well as UIFW and consequence management
• Assist PTs and municipalities during the annual audit process in responding to request for information (RFIs) and CoMAFs issued by Auditor General relating to non –compliance with the related MFMA reforms (those areas not already covered by other responsible policy holders) as well as UIFW and consequence management
• Assist in making technical updates /changes to the audit action plan systems including frequently asked questions (FAQS)
Internal Controls
• Provide guidance to internal auditors on how to assess the adequacy and the effectiveness of internal controls
• Conduct on-going capacity building with PT and municipal internal auditors on assessment of internal control
GRAP Implementation on and AFS Preparation
• Provide technical support and guidance to municipalities and municipal entities on the implementation of GRAP standards
• Assist municipalities and municipal entities in developing and implementing their accounting policies
• Assist municipalities, municipal entities and PTs in developing, implementing and reviewing the AFS preparation plans
• Provide support, coaching, technical advice and technical guidance to municipalities and their entities on the compilation and finalization of financial statements
• Assist municipalities and their entities to timely submit the draft AFS to internal audit and Audit Committee for review
• Assist NT and PTs in reviewing the draft financial statements of municipalities and municipal entities and providing quality and practical review comments that will enhance the quality of financial statement
• Assist municipalities and their entities in preparing quality financial statements, where interim or annual financial statements
• Assist with review of the annual and oversight reports
• Monitor that municipal and their entities comply with the provisions in chapter 12 of the MFMA relating to the preparation and timeous submission of the AFS and annual report and consequences for non-compliance
• Conduct on-going capacity building to NT, PT and municipal officials relating to GRAP and financial statements preparation support
• Develop quality and practical capacity building material to enable effective GRAP implementation and preparation of quality financial statements
• Participate in accounting industry related forums/workshops and effectively contribute to accounting related developments or amendments
Qualifications:
• A qualification in Financial Management, Financial Accounting, Auditing, Public Administration/Management, LLB, Business Administration/Management or any related field
• 10 years experience in Local Government financial management or a component thereof
• 5 years experience in a managerial role
