Municipal Audit Consistency Barometer MAC-B3 (2015 update) 2009/10 to 2013/14: Audit consistency as a measure of resilience in local government

This is the third edition of the MAC-B Audit Consistency Barometer to be published. The first MAC-B was published before the national and provincial elections of May 2014. This iteration (referred to as MAC-B3) is an update to both that version and the update (MAC-B2) published last year. MAC-B2 represented a key milestone in local government development in that the period then reviewed coincided with the term of the national administration appointed after the 2009 national election. Until then the instrumental Department of Cooperative Governance and Traditional Affairs was under the stewardship of Sicelo Shiceka. After the 2014 election a new administrative cycle under the stewardship of Pravin Gordhan as minister of Cooperative Governance and Traditional Affairs (COGTA) began.