Public probity and accountability, that is, the processes of reporting to higher authorities and investigating the correctness of transactions are hallmarks for democratic governance and efficient service delivery. An enhanced, accountable system is however, and invariably, a function of human resource capacity, the extent to which responsible personnel are trained and empowered to perform financial tasks optimally. Providing a better life for all is a cardinal political policy of the ruling party in South Africa. Achieving this laudable objective could not be a mirage in a state with state-of-the art legislation and executive democratic institutions on municipal financial management. These have been the bedrock from which sustainable financial viability should develop to enable municipalities to translate objectives to obtain the good life. The enabling Constitution, the Municipal Systems and the Structures Acts, and the Municipal F