CBPM Conference 2026 · Vol. 2026, Issue 1

Strengthening Financial Accountability in Project Management Units of Eastern Cape Metropolitan Municipalities

Phumlani Mditshwa, Tirivavi Moyo and Wayne Draai

Keywords: Eastern Cape, Financial Accountability, Metropolitan municipalities, Municipal Finance Management Act, Project Management Unit

Abstract

Project management Units play a crucial role in infrastructure development. However, their performance has been inefficient due to structural challenges. Therefore, this study explored the challenges affecting and practical strategies to address the financial accountability inadequacies within Project Management Units (PMUs) of metropolitan municipalities in the Eastern Cape. The study used a qualitative case study approach, focusing on two metropolitan municipalities in the Eastern Cape. Data were collected through semi-structured interviews. Purposively selected senior municipal officials responsible for project and financial management with expertise and insight into the research topic including PMU management, project managers, and finance-related personnel. Interviews were recorded, transcribed, and analysed thematically using ATLAS.ti to identify key patterns and themes. Revealed challenges were Capacity and communication, Documentation and tracking, and Knowledge and Training Gaps. Several strategies to address these accountability challenges were Enhanced professional development and policy training for PMU officials, Implementation of effective internal controls, inclusive stakeholder engagement and transparency, and Resource allocation and project tracking. Strengthening internal controls, improving skills through continuous training, introducing integrated financial systems, and enforcing consequence management are supported as practical resolutions to address financial accountability inadequacies within PMUs. While the study's limited sample size restricts broad generalisability, the results offer a preliminary understanding of systemic challenges and interventions relevant to municipal contexts. The study contributes to public sector project management by providing practical governance, financial oversight and technological strategies that can strengthen financial accountability and improve infrastructure delivery within metropolitan municipalities.