BCM Database Audit Final Report

BUFFALO CITY MUNICIPALITY IMPROVED PAYMENT STRATEGY: UNDERTAKE AN AUDIT OF THE ACCOUNTS DATABASE FINAL REPORT MARCH 2004 AFRICON Buffalo City: Audit Accounts Database Final Report TABLE OFCONTENTS 1 Introduction 1 1.1 Background1.2 Comments on the original terms of reference2 Our approach towards municipal service delivery 1.1General.2The service delivery cycle.3The balanced score card3Audit Methodology.1 Interviews.2 Analysis of the database 1 .3 Desk top study, reports and documents4 Results.1Analysis of the database.2Billing Process.3Debtors Management.4Credit control and debt recovery management 1 .5Indigence management.6Customer communication and education.7Systems, Information and data management4.8 Interrelationship with the community survey5 Conclusions and recommendations.1Recommendations to consider for immediate action 1 .2Recommendations to consider over the short to medium term.3Recommendations to consider over the longer termAppendix A: LIST OF STAFF/PERSONS INTERVIEWEDAppendix B: ANALYSIS OF THE DATABASE(FROM REPORTS BU 49,50,51)Appendix C: LIST OF PROPERTIES WITH MORE THAN 100 ACCOUNTS LINKED 1 Appendix D: DEBTOR CATEGORIES FOR ANALYSIS PURPOSES 1 BCM Database Audit Final Report.doc i 18/03/2004 Buffalo City: Audit Accounts Database Final Report 1 Introduction 1.1 Background The Buffalo City Municipality currently faces profound financial and service delivery challenges. The current financial ...