Implementing financial disclosure in local government: Content, scope and standardisation

This policy brief addresses the scope, content and standardisation of financial disclosure records.

This policy brief is the first of a four-part series designed to assist municipal staff and elected councillors in South Africa to manage and detect conflicts of interests in public life. The purpose of the series is to support the effective implementation of financial disclosure regulations by reflecting on institutional good practice and lessons learnt, and providing practical advice and recommendations. The four-part series will address the following topics:

• The scope and standardisation of financial disclosure records
• Promoting public access to financial disclosure records
• Compliance by councillors
• Monitoring and oversight

This policy brief addresses the scope, content and standardisation of financial disclosure records. Its objective is to provide guidelines to ensure that councillors are able to comply with requirements by providing full and accurate information, that records are comprehensive and easy to read, and that they adhere to a minimum standard to ensure uniformity.

Authors: Collette Schulz-Herzenberg, Shireen Mukadam and Jamy Felton