A Critical Review of the Municipal Public Accounts Committee and Financial Management at Amahlathi Municipality, South Africa

Despite the existence of MPAC within Amahlathi municipality, municipality was placed under an administration which is a clear indication failure in executing its functions. This study assesses challenges that confront MPAC, leading to execute mandate. A qualitative research and case design were adopted for this study. An autopsy secondary data done through desktop analysed using content analysis technique. The revealed lack skills, capacity, corruption, uncoordinated systems budgetary constraints impede work municipality. recommends needs support enhance effectiveness efficiency. Literature has shown South African government established impressive legislative framework local government, however, compliance with requirements frameworks lacking, particularly relation MPAC.