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Considering most common challenges that most municipalities are facing, the following areas of concern were identified:-

Development, enhancement, implementation and monitoring of budget related policies, procedures & by laws.

Revenue Management and Strategies
  • Providing upfront revenue management rapid assessments to build the business case for transformation
  • Developing implementable revenue management & enhancement strategie
  • Enhancing municipal revenue through improving core revenue processes, systems, data quality, skills and organisational structures
  • Advising on cash management methods, systems and processes Advising on customer segmentation and management
  • Advising on call-center architecture, skills and practices
  • Providing cost analysis and tariff determination methods based on cost of services
  • Measurement and management of the impact of free basic services
  • Introducing location based revenue management, linking stand information to Town Planning, GIS, Deeds office, building applications, basic services applications and meter installations
  • Innovative visualization of revenue data management per stand
  • Provide support in performing desktop debtor data cleansing for accurate billing
Capacity Building
  • Aligning the impact of service delivery demands on local government skills and assisting municipalities to align training
  • Advising municipalities on talent management strategies and career pathing for staff
  • Advising municipalities on relevant and practical training programmes
  • Provide desktop training during implementation of financial projects across all finance divisions
Statutory, Clean and Internal Audits
  • Check the functionality of Risk Management, Internal Audit and Audit Committee
  • Review the Internal Audit Charter
  • Review Internal Audit Plan
  • Compliance audits (PFMA, MFMA, GRAP and other regulatory requirements
  • Financial audits
  • Performance audits
  • Audit of performance information
  • Due diligence of processes
  • Review Risk Management Plan
  • Information technology (IT) audits
  • Assurance
  • advisory
Risk Management and Governance
  • Risk Management and combined assurance
  • Forensic accounting and investigations
  • Fraud risk management (including fraud reporting hotline)
  • Ethics
  • Corporate governance
  • IT governance
  • Board and audit committee review
Strategy, Development and Planning
  • Strategy and policy development
  • Infrastructure and development planning
  • Feasibility studies and business plans
  • Financial modelling / forecasting
  • Research-based consulting
  • Monitoring and evaluation
Asset Management
  • Providing GRAP compliant fixed asset registers
  • Performing assets verifications
  • Performing assets condition assessments
  • Providing our own asset management system
  • Striving to improve co-ordination across the departments in municipalities and the office of the CFO to break down the silo effect and improve asset management
  • Assisting with answering of audit queries in relation to assets
  • Advising on asset optimisation and alignment to service delivery requirements
  • Providing training in asset management and related concepts
  • Developing and advising on assets management procedures and processes
  • Assist municipalities with Infrastructure assets unbundling on the following (Roads, Electricity and Water) as per the requirement of GRAP 17
  • Assist municipalities with the compilation of General Valuation Roll
Advise municipalities with compilation of budgets and mSCOA implementation
  • GRAP compliant credible budgets
  • Budgeting and planning
  • Linking of budget to IDP’s
  • Cash Flow management and expenditure projections
General Financial Management Support
  • Evaluating the effectiveness of municipalities’ finance functions in supporting the delivery of the core local government mandate
  • Assisting municipalities to implement structures, process, technology and skills development to enhance revenue
  • Assist with determination of Tariffs
  • Guiding municipalities on best options, methods and systems to forecast and manage cash flow
  • Advising on best options for supply chain management to ensure compliance and efficiency to support service delivery
  • Providing contract management solutions aimed at reducing municipalities exposure and optimising benefits
  • Working with municipalities to reduce the administrative burden of reporting to multiple stakeholders that require similar information for example the various Regulators, National Treasury and other Governmental Departments
  • Providing innovative solutions to reduce the time taken to effect year end close and to improve the quality of annual financial statements
  • Assist municipalities with the development of Audit Action Plans
  • Clearing audit queries and assist with management comments
  • Clearing suspense accounts
  • Confirm adequacy of Bank Reconciliations
  • Confirm adequacy of Debtors Reconciliations
  • Confirm adequacy of Creditors Reconciliations
  • Perform Supporting Documents Reconciliations (Strong Room vs GL)
  • Compile GRAP Annual Financial Statements
  • Compile Audit File for GRAP AFS
  • Reconcile new assets additions on Fixed Assets Register to General Ledger
  • Assist in developing GRAP compliant Fixed Assets Registers
  • Management of Grants Management Registers
  • Assist municipalities with bonus and leave provision calculations as per GRAP 19
  • Provide assistance in interpreting and Implementation of GRAP Standards
  • Development of turnaround strategies
  • Financial reporting (GRAP and modified cash basis)
  • Development of financial systems and controls
  • Providing VAT Recovery
  • Providing governance systems


SCB Consulting and Projects’ advisory service lines provide a holistic assessment of the client’s business models and contributes to the decision making process on each assignment. Adhering to the requirements stipulated in the International Financial Reporting Standards (IFRS), our professionals understand the importance of formulating efficient solutions to address the client’s organisational challenges.

Sectors such as financial services, infrastructure and energy or minerals have a profound impact on the overall economic health of a country. Our expertise within these sectors facilitates the development of innovative solutions for clients and supports the drive towards economic transformation. SCB Consulting and Projects Advisory Division’s mandate is to be the partner of choice to our clients by offering comparative business advisory solutions. By aligning with international strategic partners, the division is able to benchmark offerings and apply cross border expertise.


Effective financial governance is one of the key pillars of service delivery and sustainability in the public sector and a lack thereof will have a direct adverse impact on service delivery.

The Department of Cooperative Governance and Traditional Affairs (COGSTA) has set its vision that by 2014, all the 283 municipalities and the 9 provinces’ Departments in South Africa will have achieved clean audits on their annual financial statements. In addition, Operation Clean Audit requires systems to be in place that will maintain quality financial statements and management reports.

From the findings of the Auditor General it is clear that a number of institutions are facing a variety of challenges in their efforts to attain clean audits. The basics are not in place for most of these institutions, which prevents effective financial management.