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October 17, 2025Africa’s Public Service Delivery and Performance ReviewOpen Access

Implementation review of GRAP 109 disclosure in South African metropolitan municipalities

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Authors

GMGundo MasindiBSBeatah Sibanda

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Overview

Qualitative analysis reveals inconsistent principal-agent disclosure in South African municipalities, indicating compliance challenges.

Key Points

  • Discrepancies in GRAP 109 compliance were noted, with some municipalities struggling to disclose accurate principal-agent relationships.
  • Out of eight municipalities, six successfully aligned their accounting policies with GRAP 109, while two failed to do so.
  • Qualitative approach used to evaluate principal-agent disclosure practices in annual reports of South African metropolitan municipalities.
  • Study highlights ongoing compliance issues and the need for improved reporting practices among local governance structures.

Cite This Study

Masindi et al. (2025) studied this question.

synapsesocial.com/papers/68f19f20de32064e504ddbcchttps://doi.org/10.4102/apsdpr.v13i1.921
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