Factors impeding the implementation of oversight mechanisms in South African municipalities

Background: Many developing countries are experiencing many financial management and control challenges such as corruption, fraud misappropriation of public funds. In South Africa, municipalities among the most affected institutions. Aim: This article investigated factors impeding successful implementation oversight mechanisms meant to promote accountability, with specific reference African municipalities. Methods: A qualitative research methodology approach was used, an extensive review literature key policy documents reports conducted. Results: The findings revealed following in municipalities: ineffective internal tracking, Auditor General’s limitations regularly make progress checks on recommendations made, nepotism municipal appointments, futile audit committees management’s inability enforce consequences. Conclusion: process, this recommended that should adopt a radical metamorphosis through greater accountability measures, strengthened monitoring evaluation improved leadership accountability. Contribution: proposed options for improving effectiveness at local spheres government nations Africa. Furthermore, general, contributed performance