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MPAC PROGRAMME TRAIN THE TRAINER. MUNICIPAL PUBLIC ACCOUNTABILITY COMMITTEE Dr N.S. KEKANA. MPAC Mentorship Programme. After completion MPAC members should understand: The frameworks that regulate the workings of strategic partners

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mpac programme train the trainer

MPAC PROGRAMMETRAIN THE TRAINER

MUNICIPAL PUBLIC ACCOUNTABILITY COMMITTEE

Dr N.S. KEKANA

mpac mentorship programme
MPAC Mentorship Programme

After completion MPAC members should understand:

  • The frameworks that regulate the workings of strategic partners
  • How the MPAC can utilise the various tools to enhance oversight
  • The mandate, role and functions of MPACs
  • The legal frameworks that regulate the local government oversight
  • How to analyse the annual reports
  • The place and value of questions in the oversight functions of MPACs
objectives continued
Objectives continued…
  • The questioning techniques that must be adopted in order to get the best out of the MPAC public hearing
  • The key considerations for effective reporting by MPACs
  • The process of drafting MPAC resolutions
  • The process to follow in following up on the implementation of MPAC resolutions
ice breaker
Ice Breaker
  • Why are you on this programme?
  • What impact have you made on the lives of your colleagues?
course content
Course Content

DAY ONE

  • Introduction
  • The Role of Strategic Partners in Oversight
  • The Mandate, Role and Functions of MPACs
  • Understanding the Legislative Framework of MPACs
  • Facilitation Skills
course content1
Course Content

DAY TWO

  • Recap of Day One
  • Governance Structures and Responsibilities under the MFMA and the Role of MPAC
  • The Use of the Annual Report as an Oversight Tool
  • MPAC Oversight Function: Questioning Techniques
  • How to Write an MPAC Report and Resolutions
role of strategic partners in oversight
Role of Strategic Partners in Oversight

Accountability and Oversight

  • Effective Oversight means:
  • Have financial governance system
  • Financial reporting
  • Written committee charter
  • Regulatory mechanism
  • Oversight contributes to clean administration
oversight accountability
Oversight & Accountability

By having oversight of:

  • Strategic planning process
  • Budget process
  • Implementation of strategic plan & budget
  • Effective year-in & year-end reporting

OVERSIGHT IN STRATEGIC PLANNING

  • Is strat. Plan in line with statutory requirements?
oversight accountability1
Oversight & Accountability
  • Is it in line with objectives?
  • Is it in line with: national priorities?

eg: national plan of action

Cabinet Lekgotla; MTEF

OVERSIGHT IN BUDGETING

  • Is budget aligned to strat. Plan?
  • Adequate resources for priorities?
  • Budget constraints dealt with?
  • Budget changes focus year to year?
oversight accountability2
Oversight & Accountability
  • Implementation/Monitoring on the following:
  • Is spending on track with strat. plan priorities?
  • Evaluate monthly & quarterly reports
  • Develop action plans to address audit findings
  • Design, improve & implement internal controls
  • Deal with fraud
  • Is governance effective?
oversight accountability3
Oversight & Accountability

Reporting

Oversight reporting oversees:

  • Compliance with MFMA
  • Compliance with Council appropriations
  • Effective & efficient resource utilisation
  • Review of annual report on
  • Financial information
  • Non- financial information
role of auditor general
Role of Auditor General
  • Conducts all types of audits
  • Ensures standards
  • Ensures mandate is carried out
  • Ensures compliance with Acts, eg

DORA; MFMA; Companies Act

  • Ensures internal controls like:
  • Leadership: finance & controls
  • Financial & performance management
  • governance
national provincial treasuries
National & Provincial Treasuries
  • Roles laid down in:
  • Constitution of the Republic 1996
  • PFMA 1999
  • MFMA 2003
  • DORA
  • Intergovernmental & Fiscal Relations Act
  • Municipal Systems Act
  • Regulations; Circulars & Guides
national provincial treasuries1
National & Provincial Treasuries
  • MFMA section 5 addresses general functions of National & Provincial Treasuries

National Treasury

  • Enforce compliance with Section 261(1)

of Constitution; PFMA & MFMA

  • Chapter 13 of Constitution
  • Monitor budget
  • Promote good practices
  • Investigate financial management
national treasury
National Treasury
  • Address breaches of financial control
  • Monitor & assess compliance

Provincial Treasury

  • Assist National Treasury to enforce compliance by municipalities & its entities
  • This done in Section 6: Delegations by National Treasury to DG of Treasury & MEC
role of salga
Role of SALGA
  • Represent; promote & protect interests of LG
  • Transform LG to fulfil development role
  • Raise profile of local government
  • Ensure women participation in local govt
  • Develop capacity in municipalities
  • Advice & support municipalities
  • Act as employer in collective bargaining
  • Improve image of local government
role of public civil society organizations media
Role of Public; Civil Society; Organizations & Media
  • Local govt is coal face of service delivery
  • It is crucial to public; media & interest groups
  • All hold municipality accountable
  • Therefore full & accurate info is important
  • Timeous info & education
  • MPAC should hold info workshops
  • Accurate info to be disseminated
  • Transparency & accessibility
role of public civil society organizations media1
Role of Public; Civil Society; Organizations & Media
  • CSOs include: unions; faith groups; community groups, etc
  • MPAC to determine those with direct interest
  • Criteria: diversity; assistance; engagement
  • Treasury & CoGTA to encourage MPAC to engage stakeholders
role of public civil society organizations media2
Role of Public; Civil Society; Organizations & Media

MPAC to use following checklist:

  • Competency of MPAC mbrs to engage CSOs
  • Does MPAC have spokes-persons?
  • Does MPAC provide info?
  • Is info updated regularly?
  • Does MPAC hold media briefings?
activity group discussion
Activity Group Discussion
  • Discuss how the MPAC can utilise the various tools and insights from the strategic partners in order to enhance oversight in the local government sphere?
  • What areas need to be focused on to improve the oversight?
  • Each group must report back after 20 minutes
mandate role functions of mpacs
Mandate; Role & Functions of MPACs

Oversight Arrangements

  • Legislatures have various committees to share work
  • There are 3 committees on the budget;

Finance Comm; Sectoral/Portfolio Comm & Public Accounts Comm

  • Coordination is important
  • Budget oversight focuses on 3 principles:
oversight arrangements
Oversight Arrangements

3 Principles

  • Fiscal discipline
  • Allocative efficiency
  • Operational efficiency
  • Finance coo deals with budget ex ante
  • MPAC deals with budget ex post
  • Circular 32 of Treasury: oversight on report & establishment
objectives of local government
Objectives of Local Government
  • Outlined in Mun Structures & Mun System Acts
  • Local govt uses resources to:
  • Provide democratic & accountable local govt to communities
  • Ensure sustainable service delivery
  • Promote socio-economic development
  • Promote health & safety in environment
  • Encourage community involvement
developmental duties of local government
Developmental Duties of Local Government

Local govt to give priority to:

  • Basic needs of communities
  • Promote socio-economic development
  • Participate in national & provincial development programmes
  • Mun. to provide ff. services”
  • Building regulations
  • Airports & public transport
  • Public works
  • Storm water management
developmental duties of local government1
Developmental Duties of Local Government

Socio-cultural Services

  • Health
  • Cemeteries; funeral parlours & crematoria
  • Fencing & fences
  • Animal services & burial of animals

Administration & public order

  • Control of public finances
  • Licences & control of food sellers
developmental duties of local government2
Developmental Duties of Local Government
  • MPACs to ensure municipalities can offer such services
  • Services to be efficient; effective & economic

Guidelines for Establishing MPACs

  • MPACs strengthen oversight in municipalities
  • Guidelines explain how to do that
  • Guideline to be read with Circular 32 15/3/06
  • Speaks about structure & work of MPAC
developmental duties of local government3
Developmental Duties of Local Government
  • Guideline issued by Nat. Treasury & Coop & Gov
  • Consulted with SALGA; APAC; provinces & Municipalities

Purpose of MPAC

  • Established by Local Govt Mun Structures Act 117: 1998
  • Serve as oversight of executive obligations of council
  • Hold mun. entities to account
purpose of mpac
Purpose of MPAC
  • Increase council & public awareness of financial performance of mun. & entities

Institutional Context & Functions of MPACs

Institutional Context

  • Not a duplication of other council committees
  • Performs like SCOPA at Prov & National
  • Can call mun officials to account
  • May engage directly with public
  • May even request documents from public
institutional context of mpacs
Institutional Context of MPACs
  • Can use advice of internal/external auditors
  • Standard rules of council apply to MPACs
  • Has referral documents relating to:
  • In-year reports of mun & entities
  • Financial statements of same
  • Audit opinion; reports & reports
  • Information relating to compliance of MFMA
  • Performance info & any reports
institutional context of mpacs1
Institutional Context of MPACs
  • MPAC does not formulate policy
  • Does not prioritise council matters
  • Reports directly to Speaker of Council
  • Interacts with community through Speaker
  • MPAC can follow up on reports of AG
  • Can also investigate performance of council
  • Legislation allows MPAC to call witnesses & documents
functions of mpac
Functions of MPAC
  • Consider & evaluate annual reports
  • Make recommendations
  • Review past recommendations & reports
  • Examine financial states & audit reports
  • Consider improvements previously recommended
  • Evaluate implementation of AG recommendations
  • Promote good governance, transparency, accountability
functions of mpac1
Functions of MPAC
  • Recommend investigations on authorised matters
  • Perform other functions assigned by council
  • Council must ensure officials support MPAC

Composition & Membership

  • Comprises of councillors
  • Those who are not on executive
  • By resolution taken in council
  • Committee can co-opt experts
composition and membership
Composition and Membership
  • Experts have no voting rights in meetings
  • Size of committee determined by size of Mun
  • Less than 15 councillors = 5 MPAC mbrs
  • Between 15-30 = 9 mbrs
  • Between 31-60 = 11 mbrs
  • More than 60 = 13 mbrs
  • Mbrs should have wide experience
  • Must have expertise as well
  • Should represent various political parties
composition and membership1
Composition and Membership
  • Term of office related to that of council
  • Resignations should be in writing
  • Replacements by resolution of council

Chairing of MPAC

  • Chair appointed by council resolution
  • Exercise transparency, ethics & good governance
  • Chair may be from other parties
  • Position of chair may be full time
mpac work programme
MPAC Work Programme
  • They develop own programme
  • Link with council work
  • Programme to be approved by council
  • Work plan based on budget cycles
  • Should have good understanding of:
  • Priorities of municipality
  • Key programmes of municipalities
  • Achievement targets & priorities
  • Status of budget execution per vote
typical mpac meeting
Typical MPAC Meeting
  • Review progress on issues
  • Review service delivery statement & achievem
  • Consider financial statement & budget execution
  • Consider audit reports & financial management issues
  • Mbrs of public welcome to such meetings
focus of mpac reports
Focus of MPAC Reports
  • Technical quality
  • Performance information quality
  • Quality of service delivery
  • Implementation of improvements plans
  • Evaluating why explanations of unreached targets & budgets
attendance of mpac meetings
Attendance of MPAC Meetings
  • Minimum 4 meeting pa or as necessary
  • Meetings are part of council calendar
  • 14 days notice for meetings

Reporting

MPAC reports to council on activities

Reports on: meetings held; past/present financial year & resolutions

Reports quarterly or as necessary

Full council deliberations

Meetings open to public

monitoring by mpac
Monitoring by MPAC
  • MPAC should develop monitoring mechanism
  • Responses to reports given to MPAC

Public Involvement & Media Coverage

  • Public should participate
  • Public can make submissions
  • Public can be called as witness
  • Parliamentary privilege applies to witness
  • Meetings open to media
matters of importance to mpac
Matters of Importance to MPAC
  • Local govt structures must be adequately capacitated
  • This strengthens service delivery
  • Council must ensure MPAC is supported by officials
activity group discussion1
Activity: Group Discussion
  • In groups discuss the following:

-The Frameworks that regulates the workings of MPACs

-The mandate, role and functions of MPACs in the broader local government oversight

-The powers that MPACs have in terms of the legal frameworks governing the local government sphere

understanding legislation governing municipal finance
Understanding Legislation Governing Municipal Finance
  • The legislation that is going to be discussed is the following:
  • The Constitution
  • The MFMA
  • The Municipal Structures Act
  • The Municipal System Act
  • Guides; Circulars and Policies
the constitution of the rsa
The Constitution of the RSA
  • Chapter 7 deals with issues of Local Government
  • Deals also with municipal finance
  • Section 139(1) deals with Provincial supervision of local finance
  • Principles of mun. finance & admin are addressed by Section 195(1)
  • Section 214 & 227 deal with matters of raising mun revenue nationally
the constitution of the rsa1
The Constitution of the RSA
  • Sections 160(2), 215 & 229 deal with mun budget; revenue & expenditure
  • Treasury control over mun finance is found in Section 216
  • Procurement is dealt with in Section 217
  • Municipal loans & guarantees are found in Section 218 & 230
municipal finance management act
Municipal Finance Management Act
  • Implementation of MFMA started in 2004
  • Principles of MFMA:
  • Promote sound financial governance
  • Clarify roles & responsibilities
  • Ensure strategic approach to budgeting
  • Introduce modern financial management
  • Promote cooperative & consultative gov
  • Promote sustainable local government
municipal finance management act1
Municipal Finance Management Act

Chapter 1

  • Deals with definitions

Chapter 2

  • Deals with role of Treasury & Prov Treasuries
  • Delegation by National Treasury

Chapter 3

  • Municipal bank accounts
  • Transfers from Prov & National Gov
  • Trusts
  • Relief & others
  • Cash management: policies; disposal of assets; mun services
municipal finance management act2
Municipal Finance Management Act

Chapter 4

  • How to prepare the budget
  • The role of the mayor
  • 10 months before presentation
  • Multi yr capital & operating budget
  • Link with current & future priorities in IDP
  • Budget implementation
  • SBDIP within 14 months of budget approval
  • Responsibilities of MM
  • Unauthorised expenditures & consequences
municipal finance management act3
Municipal Finance Management Act

Chapter 5

  • Cooperative governance
  • Fiscal & financial management
  • Improve allocations & strengthen plans & budgeting
  • Pricing policies for bulk resource suppliers
  • District mun support: for planning; coordinating IDP, budgets, performance reports
municipal finance management act4
Municipal Finance Management Act

Chapter 6

  • Debt borrowing
  • Limitation of short/long term debts:s45,s46
  • Provisions cover: security for loans: s48

disclosure obligations: s49

issuing guarantees:s50

  • Prohibit borrowing in foreign currency:s47,163
  • Governance obligations to officials
municipal finance management act5
Municipal Finance Management Act

Chapter 7

  • Focuses on the mayor
  • Provides political leadership
  • Monitor progress
  • Council oversight on the mayor
  • Review of IDP & related policies
  • Ensure compliance with deadlines
  • Monitor performance
  • Table reports to council
  • Approve SDBIP & performance agreements
municipal finance management act6
Municipal Finance Management Act

Chapter 8

  • Role of accounting officer
  • MM is accounting officer
  • Accounts to mayor
  • Accounts for admin & policy implementation
  • Implementation & compliance with MFMA

ROLE OF MM

  • Fudiciary: honest & disclosure
municipal finance management act7
Municipal Finance Management Act

Role of MM continued…

  • Financial: efficient; effective; no fruitless;

no waste; discipline

  • Asset & liability management: asset register

safe-keeping

  • Revenue & expenditure management
  • Realistic revenue projection & collection
  • Payment of dues
municipal finance management act8
Municipal Finance Management Act

Top municipal managers:

MM; CFO; HODs, those designated by MM

Chapter 9

  • Role of the CFO
  • Administration of the budget
  • Assist the MM
  • Delegations from MM
  • Meet prescribed competency levels
municipal finance management act9
Municipal Finance Management Act

Chapter 10

  • Municipal entities
  • Governance structure
  • Establishment process
  • Reporting
  • Systems Act alignment

Governance Structure of Municipal Entities

  • System Act; MFMA
municipal finance management act10
Municipal Finance Management Act
  • If major shareholders: Prov & Nat: PFMA apply
  • Types of entities: company; service utility; multi jurisdictional service utility

Municipal Entities: MFMA Compliance

  • No councillor on Boards
  • Same financial requirements as Municipalities
  • Same financial year
  • Budgets & establishments consolidated into mun
  • CEO is accounting officer
municipal finance management act11
Municipal Finance Management Act

Chapter 11

Deals with matters relating to supply chain

  • No councillor on mun. tender committee
  • No oversight roles by councillors
  • Competency by officials as prescribed

Private Public Partnership

  • Alternative service mechanism
  • Provide public sector investment
municipal finance management act12
Municipal Finance Management Act
  • Consultation process
  • Feasibility study undertaken
  • Government support

Chapter 12

  • Deals with annual financial statements(AFS)
  • Accounting officer responsible for that
  • Prepares & submits to Auditor General
  • Within 2 months after financial year end
  • Starts with accounting standards
  • Complies with GRAP
  • Parent municipality to prepare
municipal finance management act13
Municipal Finance Management Act
  • Parent mun prepares consolidated AFS for entities
  • Disclosures: intergov & other allocations
  • councillor; director & official payments
  • Other: bank accounts; losses; unauthorised expenditure
  • Auditing & financial statements
  • AG complete audit 3 after submission
municipal finance management act14
Municipal Finance Management Act
  • Audit report compiled
  • Mayor to comply with audit report
  • MEC to assess & report to Prov Legislature

Details of Annual Report

  • Prescribed AFS information
  • Mayor to table at council by 31 Jan
  • Council to discuss & adopt by February
  • Prepare in accordance with Nat Treasury requirements: Circular 11
municipal finance management act15
Municipal Finance Management Act
  • AFS to have: fin & non-fin information
  • New formats issued regularly

Chapter 13

  • Deals with resolving financial issues
  • Guided by Circular 21 of MFMA
  • Develop process to deal with Fin Recovery Plans
  • In-year reporting
municipal finance management act16
Municipal Finance Management Act
  • Municipality takes responsibility for:
  • Avoid; identify & resolve: financial problems
  • Prov to intervene in failure to execute obligation
  • Fail to execute mandate

Chapter 14

Deals with forbidden activities like:

  • commercial activities not prescribed
  • Or outside powers
municipal finance management act17
Municipal Finance Management Act
  • Councillor payment contradicting s167
  • Take reasonable steps to comply or rectify
  • Prepare risk-based audit plan
  • Same with internal audit programme
  • Advise MM & report to committee for implementation
  • Responsible for establishing Audit Unit I Audit Committee
municipal finance management act18
Municipal Finance Management Act

Chapter 15

  • Deals with misconduct & criminal proceedings
  • Applies to councillors; CFO, Board mbr & senior managers
  • Deals with deliberate or negligent acts
  • Acts contravening the MFMA
  • Failure to comply or delegate
  • Expenditure: unauthorised; wasteful; irregular; fruitless
  • False & misleading information
municipal finance management act19
Municipal Finance Management Act

Chapter 16

Deals with:

  • Limited liability when acting in good faith
  • Delays & exemptions: their categories
  • Transitional provisions
  • of entities: PPPs & long term contracts
  • Repeal of legislation
  • Local Govt Transitional Act; Promotion of Local Govt Affairs Act; Municipal Accountants Act
municipal structures act
Municipal Structures Act

Provides for:

  • Establish & disestablish municipalities
  • Division of powers of mun in categories
  • Regulation of: internal systems; structures & office bearers in municipalities
  • Committees of municipalities: Section 79
  • Meetings of council: once per quarter
  • No. councillors in council: from 7 to 260
municipal structures act 32 2000
Municipal Structures Act 32, 2000
  • about internal control systems & admin of mun
  • Municipal finance:
  • Credit control & debt collection
  • Support; monitoring & standards setting by other municipalities
  • Tariffs & control policies in place
  • Establish framework for planning; performance management; resource mobilisation & org change
municipal systems act 32 2000
Municipal Systems Act 32, 2000
  • On municipal finance:
  • IDP
  • Performance management
  • Credit control
  • Debt collection
  • Conduct of conduct for staff
privileges immunities for municipal councillors
Privileges & Immunities for Municipal Councillors

Sec 28 Municipal Structures Act states:

  • Councillors have freedom of speech in council committees
  • Subject to council rules
  • Not liable to civil or criminal claims or prison
  • For speaking in council
  • Revealing things in council
  • Province must pass relevant legislation
  • Councillors not to vote for resolution contradicting any legislation on local government
governance structures responsibilities under the mfma
#Governance Structures & Responsibilities under the MFMA

Public Purse or Fiscus means:

  • All municipal monies & resources
  • All municipal property: land; time of employees
  • All municipal processes: billing; zoning; trading
  • All municipal public offices
  • The socio-political mandate given by the voters
governance structures responsibilities under the mfma1
Governance Structures & Responsibilities under the MFMA

Elements of Accountability

  • There has to be a principal who has
  • Authority; means & clear objectives
  • Appoints agents to achieve those objectives

The agent:

  • Appointed to achieve objectives of principal
  • Is given authority to do so
governance structures responsibilities under the mfma2
Governance Structures & Responsibilities under the MFMA
  • Then there are standards to measure performance
  • Systems to gather & report on performance
  • Review oversight purposes
  • Then sanctions for poor performance

MFMA and Accountability

  • Explained in section 2 of module 3
  • MFMA protects the public purse
governance structures responsibilities under the mfma3
Governance Structures & Responsibilities under the MFMA
  • MFMA protects through: policies; processes; people & practices
  • The challenge in local govt is implementation of above

Role Players in Protecting Public Purse

  • In the municipality: citizens; customers; councillors
  • Municipal Council: MPAC
  • Mayor & Executive
  • Municipal Manager & Staff
governance structures responsibilities under the mfma4
Governance Structures & Responsibilities under the MFMA

External to Municipalities

Provincial Executive

  • Dept of Local Govt & Provincial Treasury

National Executive

  • Dept Cooperative Governance
  • Water; Transport & Housing
  • NERSA

Provincial Legislatures

Parliament

SALGA

governance structures responsibilities under the mfma5
Governance Structures & Responsibilities under the MFMA

Responsibilities of Role Players under MFMA

  • Mayors: Chapter 7 of MFMA
  • Accounting Officers: Chapter 8 of MFMA
  • Councillors: Code of Conduct
  • Councils: Constitution & Local Govt Legislation
  • Further; see pp. 51-55
governance structures responsibilities under the mfma6
Governance Structures & Responsibilities under the MFMA

Code of Conduct for Councillors

  • Perform functions in good faith; honest & transparent
  • Act in best interest of municipality all times
  • Not vote in conflict with local govt laws
  • Disclosure of conflict of interest: withdraw
  • Not abuse privilege
  • No gifts
  • Not to disclose privileged information
governance structures responsibilities under the mfma7
Governance Structures & Responsibilities under the MFMA

Council

  • Vested with authority: Constitution, MFMA,

Municipal Structures & Muni Systems Act

  • Has oversight authority
  • Ensures linkage of strat plan & service delivery
  • IDP priorities
  • Good budget
  • Separation of roles: officers & politicians
governance structures responsibilities under the mfma8
Governance Structures & Responsibilities under the MFMA

Oversight Report

  • Final major annual reporting process in Mun.
  • Requirement of section 129 MFMA
  • For both municipality & entities
  • Resolution of council on report needed:

Rejected; referred back or with/without reserv.

It is different from annual report

Annual report submitted by mayor & MM

governance structures responsibilities under the mfma9
Governance Structures & Responsibilities under the MFMA
  • Annual report is part of oversight
  • Oversight report belongs to council
  • Oversight report follows after annual report
  • Promotes effective governance & accountability

Samples of Reports

Annexure A: Oversight Report

Annexure B: Annual Report

activity group discussion2
Activity: Group Discussion
  • The role and mandates of different structures within the municipality
  • MFMA and roles and responsibilities of senior managers eg MM, CFO etc
  • What does the Code of Conduct say about heir role in Council?
basic facilitation skills
Basic Facilitation Skills
  • Adults learn differently from children, more experienced, have life knowledge
  • Need to learn in way that builds on this experience
  • Need facilitator rather than teacher -Learner is active partner
  • Facilitator imparts knowledge and allows learners to share and explore new knowledge
  • Learn best when they want to learn something
  • Not just telling - debate, explore, involve them in finding answers and solutions
  • People learn by taking in and processing information: Listening, reading, seeing, thinking, doing. Use as many senses as possible
  • All learning events should involve own experience, new information, analysing and thinking and applying the knowledge
how adults learn
How Adults Learn
  • Adults learn more if they are:
    • actively involved in the training process,
    • motivated by the topic, the facilitator and or the training tools,
  • Relate the topics to the duties or experiences of the participants,
  • Use examples whenever possible; don’t over use!
  • Adults, generally like to have fun when learning; don’t be too formal with them
  • They like to mask how much they don’t know about the subject,
how adults learn1
How Adults Learn
  • Do not assume the topic is understood because there are no questions,
  • Adults learn better if they are neither criticized or judged,
  • Adults learn better in an atmosphere of support, trust and empathy,
  • Allow participants to express how they feel about the topic,
  • Informal environment work well for any learning.
the role of the facilitator
The Role of the Facilitator

As a facilitator you are not expected to be an expert of the subject you are facilitating,

You are not responsible for each person’s learning,

  • Your role is to:
    • Present facts as you know them,
    • Allow the participants to make their own judgment,
    • Share your knowledge and provide examples,
    • You are acting on behalf of your employer; therefore avoid swaying the participants to your point of view.
basic facilitation skills1
Basic Facilitation Skills

Skills of a Good Facilitator

  • Not just a chair – must allow for effective and shared learning
  • Competent, confident, able to direct group
  • Encourage participation
  • Credibility – expertise, ability, style and dress
  • Prepared and aware of weaknesses
basic facilitation skills2
Basic Facilitation Skills

Skills of a Good Facilitator

  • Assertive but nor overly dominating
  • Constructive (never humiliate), warm, friendly, empathy
  • Correct if needed
  • Protect against dominating participants
  • Keep control
training tips for the facilitator
Training Tips for the Facilitator
  • Use the KISS rule,
  • Be prepared,
  • Be enthusiastic,
  • Know your teaching aids or get someone to do it,
  • Assemble training material in advance,
  • Re-hearse your training,
  • Anticipate questions (if you don’t know the answer, promise to comeback)
  • Focus the training on participants’ jobs
  • Encourage hands-on participation
  • Test your audience at the beginning and at the end of the training.
training tips for the facilitator1
Training Tips for the Facilitator
  • 20 minutes max concentrate – keep short, lively and stimulating
  • Powerful beginnings grab people’s attention
  • Understand audience and keep the input at the right level for them
  • Keep sentences short and simple – get main points across
training tips for the facilitator2
Training Tips for the Facilitator
  • Careful with statistics, figures, tables, Keep it straight and simple.
  • Repeating is boring - get your main points across well
  • End strongly with clear statement about topic and the way forward
  • Allow questions and contributions from the floor, unless using participatory method after input.
training tips for the facilitator3
Training Tips for the Facilitator
  • People know much more than you may think,
  • Respect for opinions goes a long way,
  • Represent the employer,
  • Be passionate don’t dropout.
the use of the annual report as an oversight tool
#The Use of the Annual Report as an Oversight Tool

Purpose of the Annual Report

  • Primarily for accountability purposes
  • Important tool in accountability loop
  • Serves to inform oversight structures & other key stakeholders about the performance of an entity in relation to services provided
the use of the annual report as an oversight tool1
The Use of the Annual Report as an Oversight Tool
  • Accountability Loop : p.67
  • Accountability Instruments
  • Strategic plans
  • Estimates of National Expenditure / Budget Statement Two
  • In-year monitoring reports
  • Annual reports
  • Audit Report issued by external Auditor
  • General Report of the Auditor-General on Audit Outcomes
the use of the annual report as an oversight tool2
The Use of the Annual Report as an Oversight Tool

Guides to Use in Preparation

  • Regulations for preparing strategic plans
  • Guide for the preparation of Annual Reports and AFS
  • Guide to understand oversight reports of municipality
  • Framework for Managing Programme Performance Information
the use of the annual report as an oversight tool3
The Use of the Annual Report as an Oversight Tool

Contents of the Annual Report

  • Vision, Mission & Values
  • HR information
  • Annual Financial Statements
  • Information on predetermined objectives
group activity
Group Activity
  • Using the information in Module 5 pp68-72,

write a report to use the annual report as an oversight tool.

Group 1 Evaluating Annual Report

Analysing the Annual Report

General Purpose of Financial Statements

Annual Financial Statements

Group 2 Annual Financial Statements issues to look out for

Audit Committee Report

group activity1
Group Activity

Accounting Officer’s Report

Appropriation Statement

Group 3: Statement of Financial Report

Statement of Financial Position

Cash Flow Statement

Notes on Financial Statements

Accounting Policies

mpac oversight function questions and techniques
#MPAC Oversight Function: Questions and Techniques

Preparing for Hearings

  • MPAC mbrs should prepare carefully for each hearing to ensure that they will serve their intended purpose.
  • Committee members should:
  • Scrutinize the report, or allocated sections of it, as well as any briefing documents, such as those prepared by the Auditor-General.
  • Conduct their own research on issues of concern to supplement the information they have available. 
  • It is important to know how much time is available to ask questions
what are preliminary questions
What are Preliminary Questions
  • The MPAC inquiries should begin with an initial review of the Auditor-General (AG) reports in question, supplemented by a number of “preliminary questions” based on the audit report
  • Accounting Officer/Municipal Manager is required to respond in writing.
  • This is also the first interaction of the MPAC with the AG report.
  • Based on the information before it at this stage, the MPAC decides on appropriate further action which could include the following:
  • No further scrutiny
  • Additional written questions
  • Decision to hold a hearing
  • The purpose of preliminary questions is to provide further background to the findings of the AG
  • Call to account all AOs/ MMs at least in this manner seeing that not all appear the Committee during a particular year.
what do preliminary questions consist of
What do Preliminary Questions Consist of?
  • Standard/ general questions and questions regarding the audit findings/ matters of emphasis.
  • Standard/ general questions: the purpose of standard/ general questions is to gather information from all the votes on a transversal subject e.g. implementation of the MFMA.
  • It allows the Committee to get an overall sense of the general problems in the municipality.
  • Question regarding audit findings/ matters of emphasis: these questions are mainly based on the contents of the AG report.
  • Questions should be compiled on the regularity, computer, performance and/or forensic audits conducted at a specific municipality.
questions and techniques
Questions and Techniques

What is the context?

  • Method of Work adopted by the Committee.
  • Business Plan adopted by the Committee.
  • Formal arrangement between the Committee and the AG.

What materials are used?

  • Historical AG reports for reference
  • AG report tabled
  • Previous resolutions of council or MPAC reports
  • Preliminary questions, replies thereto and evaluation by the Auditor-General of the previous year
how are preliminary questions produced
How are Preliminary Questions Produced?
  • First phase of reporting stage when the reports are being drafted, standard procedure should be that preliminary questions are compiled.
  • The standard questions are added and a final set of preliminary questions is submitted to the MPAC for their approval and amendments.
  • The approved preliminary questions are sent to the AO/ MM for his/ her written replies within a certain deadline by the MPAC Secretariat.
  • Upon receipt of the replies from the AO/MM, the MPAC meets to consider the replies and determines possible way forward.
what are the criteria of preliminary questions
What are the Criteria of Preliminary Questions?
  • Are the questions phrased in a manner ensuring that responsibility is accurately pinpointed?
  • Are the questions clear from any ambiguity?
  • Do the questions address the main areas of concern, to effectively enable the Committee to deal with the report?
  • Do the questions contain clear reference to the audit report sections?
types of questions to be asked
Types of Questions to be asked
  • Type of questions posed by committee members will have a big impact on the nature and quality of the information you gain.
  • Committee mbrs should have knowledge of the different types of questions
  • Open question
  • Closed question
  • Leading question
tips for formulating questions for hearing
Tips for Formulating Questions for Hearing
  • Plan the questions beforehand.
  • Give different committee members different areas to question.
  • Ensure you know the law or regulations that apply to the specific topic. If necessary, get help from expert advisers.
  • Be assertive, not aggressive or abusive. But do not allow slippery witnesses to obscure issues and escape accountability. (The witness must answer you.)
  • Ask one question at a time and do not make a speech. Stick to the KISS rule: Keep It Short & Simple.
  • If you think you are being misled, don’t lecture the witness. Rather ask more questions.
  • Use leading questions to uncover inadequacies, lies and inconsistencies.
group activity2
Group Activity

Group 1: Discuss the use of questions by the MPAC

Group 2: Discuss the type of questions that can be used and their purpose

Group 3: A municipality has received a qualified audit report due to non-compliance. What kind of questions will MPAC members ask during interview? MM& CFO role players

how to write an mpac report and resolutions
How to Write an MPAC Report and Resolutions

Contents of the MPAC Report

  • Recommendations to municipality
  • Matters raised by Auditor General
  • Municipality has to respond to questions by MPAC
  • Normally within a prescribed period
how to write an mpac report and resolutions1
How to Write an MPAC Report and Resolutions

When is an MPAC Report Effective?

  • Reflect the tone of the hearing and the weight of its concerns.
  • Spell out the committee’s reasoning in a brief summary based on relevant facts, figures & examples
  • Contain conclusions that are tightly argued and which support specific, realistic recommendations.
  • Are accurate and are substantially based on the evidence gathered.
  • Are direct and easy to read.
the structure of the mpac report
The Structure of the MPAC Report
  • Introduction & Summary
  • Give background & refer to MPAC meeting
  • Supply subheadings
  • Main Body
  • Subheadings & background
  • Conclusion & Recommendations
  • Reasoned & logical
  • Reasonable
  • specific
mpac resolutions
MPAC Resolutions
  • Oversight of MPACs is important as part of municipal oversight
  • No oversight by MPACs over Mun will result in no oversight at all
  • MPAC strengthen Councils through their resolutions
mpac resolutions1
MPAC Resolutions

Process of Drafting Resolutions

  • AG tables reports through road shows
  • Reports given to relevant authorities like mayors
  • Council adopts report & forwards to MPAC
  • MPAC is briefed by AG & then scrutinises report
  • MPAC then conducts hearing
mpac process of drafting resolutions
MPAC Process of Drafting Resolutions
  • MPAC makes recommendations based on AG report & forwards to council
  • Council adopts as resolutions & now becomes answerable about them
  • MPAC liaises with Speaker to ensure that council is clear about resolutions and actions it
process of follow up on resolutions
Process of Follow-up on Resolutions
  • Speaker informs mayor & MM about resolution
  • MPAC informs mayoral committee or Mun entity about resolution
  • Track progress of implementation: MPAC inform Internal/External Audit Committees
  • Speaker follows up Mayor/MM to ensure progress on implementation
process of follow up on resolutions1
Process of Follow-up on Resolutions
  • AG reports on progress of implementation of his recommendations
  • Checklist for effective follow-up process

pp.87-89

group activity3
Group Activity

Group 1

Develop a checklist for drafting quality reports

Group 2

Discuss Process for implementing MPAC resolutions

Group 3

Report on checklist for follow-up process

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