The state of local government in South Africa warrants some form of intervention to bring about a revamped public accountability and a sense of responsibility on the part of municipal practitioners. The recent Auditor General's Report (2016/17 AG's Report) identifies a 75 percent increase in irregular expenditure in municipalities, from over R16.2 billion in 2015/16 to nearly R28,4 billion in 2016/17. Furthermore, this report reveals that 86 percent of municipalities did not comply with municipal applicable legislation. In other words, these municipalities flouted applicable local government legislation, which meant that regulated internal controls and systems were not adhered to. Unauthorised, irregular, fruitless, and wasteful expenditure has shown an upward and exponential increase in local government with no consequences for management to correct this illegal situation. Undoubtedly, this situation precipitates an environm