From Compliance to Public Value: Repositioning Combined Assurance in Local Government
Exploring how Combined Assurance can strengthen municipal accountability and ensure public funding translates into measurable service delivery and public value.
The paper argues that Combined Assurance should move beyond being a compliance tool and become an integrated governance framework for municipalities.
It proposes connecting planning, budgeting, risk, performance management, audit and oversight to demonstrate whether Local Government Equitable Share funding actually results in improved service delivery and public value.
The key shift is from asking “Was the money spent correctly?” to “Did the money produce measurable outcomes for communities?”
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