The investigation of the disparities between unqualified audit opinion and effective public service delivery.


  • Dr Zamokuhle Mbandlwa


audit opinion, public service delivery, Auditor General, Public servants, improvement.


There has been a narrative that the municipalities that obtained an unqualified audit opinion are effectively providing good services to the people and that led to many municipalities focusing on attaining unqualified audit opinions. The purpose of the study was to investigate the relationship between services that are delivered to the people and the audit opinion. The objectives of the study are to determine whether an unqualified audit opinion articulates effective service delivery or not. And secondly, is to determine whether a qualified audit opinion articulates poor public service delivery or not. This study was conducted in municipalities that attained unqualified audit opinions and those that had obtained qualified audit opinions and compare the public services to all those municipalities. This study applied qualitative research methodology, 6 municipality officials that are directly involved in public service delivery were part of this study and the interview took 15 to 45 minutes for each respondent.