What does the public want to know and from who do they want to know it?
- June 9, 2020
- Posted by: Julianne
- Category: Blog
The ASB Board undertook research to understand the public’s information needs in relation to the financial statements. Stakeholders were asked what type of information they need to hold public sector entities accountable and make decisions. There was a clear indication that the public needs the following type of information:
| What do they need? | Why do they need it? |
| Information that links the budget, financial statements and performance information. | To “follow the money” so that they can understand how money was spent and what was achieved. |
| Information related to service delivery, especially on the provision of basic services (such as water and sanitation, healthcare, education, housing, and safety and security).
Information on the cost of free basic services and how they are funded. |
To understand where there are service delivery failures, reasons for those failures, and how they will be addressed.
The effect that free basic services, if not sufficiently funded, could have on the provision of future services to all members of the public. |
| Information on capital expenditure, including the maintenance of assets used to deliver services such as infrastructure assets. | To understand entities’ ability to continue providing services with their assets in future, and to identify potential service interruptions where entities maintain older assets instead of replacing them.
To assess the progress on capital projects and to understand reasons for delays and over- / under-spending, as well as how these will be managed. |
| Information on financial viability, including forward-looking information. | To understand whether entities can service their debt and their ability to attract new investment.
To know if entities can continue to provide services in future and the cost at which those services can be provided. |
As can be seen from the type of information the public needs, it relates to services delivered by all levels of government. Certain groups who represent the interests of the public and communicate information to the public, such as civil society organisations and the media, can use and interpret information from all levels of government. However, the public can best hold entities accountable at a local government level, per ward and for specific projects. As the information needs of the public mature, they will be increasingly interested in receiving information from national and provincial government.
The Board has published the results of the research in a Research Paper on Reporting Information to the Public to assist entities to better report information to the public. Entities are encouraged to consider what they report, and how they can better package and communicate currently reported information, to meet the public’s needs. Access the Research Paper: (https://www.asb.co.za/wp-content/uploads/2019/12/Research-Paper-on-Reporting-Information-to-the-Public.pdf).