Local accountability mechanisms do not function because of lack of basic
information on finances and service delivery. There is a general lack of: (i) consolidated
information on local authority finances published – even for larger municipalities; (ii) nationally
established service delivery benchmarks or information on service delivery performance by
LAOs – relative or in absolute terms; and (iii) unit prices of standard goods and services procured
by LAOs. The absence of such basic information renders local accountability processes and
systems ineffective and also instills a general perception of opacity in the management of local
authorities – leading to perceptions the local authorities are mismanaged.