id	sid	tid	token	lemma	pos
easat-3025	1	1	edelweiss	edelweiss	PROPN
easat-3025	1	2	applied	apply	VERB
easat-3025	1	3	science	science	NOUN
easat-3025	1	4	and	and	CCONJ
easat-3025	1	5	technology	technology	NOUN
easat-3025	1	6	issn	issn	PROPN
easat-3025	1	7	:	:	PUNCT
easat-3025	1	8	2576	2576	NUM
easat-3025	1	9	-	-	SYM
easat-3025	1	10	8484	8484	NUM
easat-3025	1	11	vol	vol	NOUN
easat-3025	1	12	.	.	PROPN
easat-3025	1	13	8	8	NUM
easat-3025	1	14	,	,	PUNCT
easat-3025	1	15	no	no	INTJ
easat-3025	1	16	.	.	NOUN
easat-3025	1	17	6	6	NUM
easat-3025	1	18	,	,	PUNCT
easat-3025	1	19	4735	4735	NUM
easat-3025	1	20	-	-	SYM
easat-3025	1	21	4748	4748	NUM
easat-3025	1	22	2024	2024	NUM
easat-3025	1	23	publisher	publisher	NOUN
easat-3025	1	24	:	:	PUNCT
easat-3025	1	25	learning	learn	VERB
easat-3025	1	26	gate	gate	NOUN
easat-3025	1	27	doi	doi	PROPN
easat-3025	1	28	:	:	PUNCT
easat-3025	1	29	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	1	30	©	©	ADP
easat-3025	1	31	2024	2024	NUM
easat-3025	1	32	by	by	ADP
easat-3025	1	33	the	the	DET
easat-3025	1	34	authors	author	NOUN
easat-3025	1	35	;	;	PUNCT
easat-3025	1	36	licensee	licensee	PROPN
easat-3025	1	37	learning	learning	NOUN
easat-3025	1	38	gate	gate	NOUN
easat-3025	1	39	©	©	PROPN
easat-3025	1	40	2024	2024	NUM
easat-3025	1	41	by	by	ADP
easat-3025	1	42	the	the	DET
easat-3025	1	43	authors	author	NOUN
easat-3025	1	44	;	;	PUNCT
easat-3025	1	45	licensee	licensee	PROPN
easat-3025	1	46	learning	learn	VERB
easat-3025	1	47	gate	gate	NOUN
easat-3025	1	48	*	*	PUNCT
easat-3025	1	49	correspondence	correspondence	NOUN
easat-3025	1	50	:	:	PUNCT
easat-3025	1	51	omoboladeo@uj.ac.za	omoboladeo@uj.ac.za	VERB
easat-3025	1	52	addressing	address	VERB
easat-3025	1	53	financial	financial	ADJ
easat-3025	1	54	mismanagement	mismanagement	NOUN
easat-3025	1	55	in	in	ADP
easat-3025	1	56	state	state	NOUN
easat-3025	1	57	-	-	PUNCT
easat-3025	1	58	owned	own	VERB
easat-3025	1	59	enterprises	enterprise	NOUN
easat-3025	1	60	and	and	CCONJ
easat-3025	1	61	municipalities	municipality	NOUN
easat-3025	1	62	:	:	PUNCT
easat-3025	1	63	an	an	DET
easat-3025	1	64	integrative	integrative	ADJ
easat-3025	1	65	review	review	NOUN
easat-3025	1	66	and	and	CCONJ
easat-3025	1	67	call	call	VERB
easat-3025	1	68	for	for	ADP
easat-3025	1	69	action	action	NOUN
easat-3025	1	70	moyo	moyo	PROPN
easat-3025	1	71	kearabilwe	kearabilwe	PROPN
easat-3025	1	72	charmaine1	charmaine1	PROPN
easat-3025	1	73	,	,	PUNCT
easat-3025	1	74	lilian	lilian	PROPN
easat-3025	1	75	ifunanya	ifunanya	PROPN
easat-3025	1	76	nwosu2	nwosu2	PROPN
easat-3025	1	77	,	,	PUNCT
easat-3025	1	78	prince	prince	PROPN
easat-3025	1	79	chukwuneme	chukwuneme	PROPN
easat-3025	1	80	enwereji3	enwereji3	PROPN
easat-3025	1	81	,	,	PUNCT
easat-3025	1	82	omobolade	omobolade	ADJ
easat-3025	1	83	stephen	stephen	PROPN
easat-3025	1	84	ogundele4	ogundele4	PROPN
easat-3025	1	85	*	*	PROPN
easat-3025	1	86	1,2school	1,2school	PROPN
easat-3025	1	87	of	of	ADP
easat-3025	1	88	accounting	accounting	NOUN
easat-3025	1	89	science	science	NOUN
easat-3025	1	90	,	,	PUNCT
easat-3025	1	91	north	north	NOUN
easat-3025	1	92	-	-	PUNCT
easat-3025	1	93	west	west	NOUN
easat-3025	1	94	university	university	PROPN
easat-3025	1	95	,	,	PUNCT
easat-3025	1	96	south	south	PROPN
easat-3025	1	97	africa	africa	PROPN
easat-3025	1	98	;	;	PUNCT
easat-3025	2	1	kearabilwemoyo@gmail.com	kearabilwemoyo@gmail.com	X
easat-3025	2	2	(	(	PUNCT
easat-3025	2	3	m.k.c	m.k.c	NOUN
easat-3025	2	4	.	.	PUNCT
easat-3025	2	5	)	)	PUNCT
easat-3025	3	1	23012064@nwu.ac.za	23012064@nwu.ac.za	NUM
easat-3025	3	2	(	(	PUNCT
easat-3025	3	3	l.i.n	l.i.n	ADJ
easat-3025	3	4	.	.	PUNCT
easat-3025	3	5	)	)	PUNCT
easat-3025	4	1	3department	3department	NUM
easat-3025	4	2	of	of	ADP
easat-3025	4	3	financial	financial	ADJ
easat-3025	4	4	accounting	accounting	NOUN
easat-3025	4	5	,	,	PUNCT
easat-3025	4	6	university	university	NOUN
easat-3025	4	7	of	of	ADP
easat-3025	4	8	south	south	PROPN
easat-3025	4	9	africa	africa	PROPN
easat-3025	4	10	,	,	PUNCT
easat-3025	4	11	south	south	PROPN
easat-3025	4	12	africa	africa	PROPN
easat-3025	4	13	;	;	PUNCT
easat-3025	4	14	enwerpc@unisa.ac.za	enwerpc@unisa.ac.za	ADV
easat-3025	4	15	(	(	PUNCT
easat-3025	4	16	p.c.e	p.c.e	ADJ
easat-3025	4	17	.	.	PUNCT
easat-3025	4	18	)	)	PUNCT
easat-3025	5	1	4department	4department	NUM
easat-3025	5	2	of	of	ADP
easat-3025	5	3	commercial	commercial	ADJ
easat-3025	5	4	accounting	accounting	NOUN
easat-3025	5	5	,	,	PUNCT
easat-3025	5	6	university	university	PROPN
easat-3025	5	7	of	of	ADP
easat-3025	5	8	johannesburg	johannesburg	PROPN
easat-3025	5	9	,	,	PUNCT
easat-3025	5	10	south	south	PROPN
easat-3025	5	11	africa	africa	PROPN
easat-3025	5	12	;	;	PUNCT
easat-3025	5	13	omoboladeo@uj.ac.za	omoboladeo@uj.ac.za	PROPN
easat-3025	5	14	(	(	PUNCT
easat-3025	5	15	o.s.o	o.s.o	NOUN
easat-3025	5	16	.	.	PUNCT
easat-3025	5	17	)	)	PUNCT
easat-3025	6	1	abstract	abstract	NOUN
easat-3025	6	2	:	:	PUNCT
easat-3025	6	3	this	this	DET
easat-3025	6	4	study	study	NOUN
easat-3025	6	5	critically	critically	ADV
easat-3025	6	6	explored	explore	VERB
easat-3025	6	7	the	the	DET
easat-3025	6	8	financial	financial	ADJ
easat-3025	6	9	measures	measure	NOUN
easat-3025	6	10	and	and	CCONJ
easat-3025	6	11	policies	policy	NOUN
easat-3025	6	12	that	that	PRON
easat-3025	6	13	can	can	AUX
easat-3025	6	14	be	be	AUX
easat-3025	6	15	implemented	implement	VERB
easat-3025	6	16	to	to	PART
easat-3025	6	17	protect	protect	VERB
easat-3025	6	18	and	and	CCONJ
easat-3025	6	19	mitigate	mitigate	VERB
easat-3025	6	20	the	the	DET
easat-3025	6	21	risks	risk	NOUN
easat-3025	6	22	of	of	ADP
easat-3025	6	23	mismanagement	mismanagement	NOUN
easat-3025	6	24	of	of	ADP
easat-3025	6	25	the	the	DET
easat-3025	6	26	financial	financial	ADJ
easat-3025	6	27	resources	resource	NOUN
easat-3025	6	28	of	of	ADP
easat-3025	6	29	state	state	NOUN
easat-3025	6	30	-	-	PUNCT
easat-3025	6	31	owned	own	VERB
easat-3025	6	32	enterprises	enterprise	NOUN
easat-3025	6	33	(	(	PUNCT
easat-3025	6	34	soes	soe	NOUN
easat-3025	6	35	)	)	PUNCT
easat-3025	6	36	and	and	CCONJ
easat-3025	6	37	municipalities	municipality	NOUN
easat-3025	6	38	.	.	PUNCT
easat-3025	7	1	this	this	DET
easat-3025	7	2	study	study	NOUN
easat-3025	7	3	adopted	adopt	VERB
easat-3025	7	4	a	a	DET
easat-3025	7	5	qualitative	qualitative	ADJ
easat-3025	7	6	research	research	NOUN
easat-3025	7	7	approach	approach	NOUN
easat-3025	7	8	by	by	ADP
easat-3025	7	9	reviewing	review	VERB
easat-3025	7	10	readily	readily	ADV
easat-3025	7	11	available	available	ADJ
easat-3025	7	12	literature	literature	NOUN
easat-3025	7	13	such	such	ADJ
easat-3025	7	14	as	as	ADP
easat-3025	7	15	books	book	NOUN
easat-3025	7	16	,	,	PUNCT
easat-3025	7	17	journals	journal	NOUN
easat-3025	7	18	,	,	PUNCT
easat-3025	7	19	articles	article	NOUN
easat-3025	7	20	,	,	PUNCT
easat-3025	7	21	and	and	CCONJ
easat-3025	7	22	other	other	ADJ
easat-3025	7	23	published	publish	VERB
easat-3025	7	24	materials	material	NOUN
easat-3025	7	25	.	.	PUNCT
easat-3025	8	1	a	a	DET
easat-3025	8	2	stakeholder	stakeholder	NOUN
easat-3025	8	3	theoretical	theoretical	ADJ
easat-3025	8	4	framework	framework	NOUN
easat-3025	8	5	was	be	AUX
easat-3025	8	6	used	use	VERB
easat-3025	8	7	to	to	PART
easat-3025	8	8	understand	understand	VERB
easat-3025	8	9	the	the	DET
easat-3025	8	10	organisational	organisational	ADJ
easat-3025	8	11	ethics	ethic	NOUN
easat-3025	8	12	,	,	PUNCT
easat-3025	8	13	morality	morality	NOUN
easat-3025	8	14	,	,	PUNCT
easat-3025	8	15	and	and	CCONJ
easat-3025	8	16	values	value	NOUN
easat-3025	8	17	of	of	ADP
easat-3025	8	18	soes	soe	NOUN
easat-3025	8	19	and	and	CCONJ
easat-3025	8	20	municipalities	municipality	NOUN
easat-3025	8	21	and	and	CCONJ
easat-3025	8	22	their	their	PRON
easat-3025	8	23	interactions	interaction	NOUN
easat-3025	8	24	and	and	CCONJ
easat-3025	8	25	relationships	relationship	NOUN
easat-3025	8	26	with	with	ADP
easat-3025	8	27	public	public	ADJ
easat-3025	8	28	and	and	CCONJ
easat-3025	8	29	private	private	ADJ
easat-3025	8	30	firms	firm	NOUN
easat-3025	8	31	and	and	CCONJ
easat-3025	8	32	south	south	ADJ
easat-3025	8	33	african	african	ADJ
easat-3025	8	34	citizens	citizen	NOUN
easat-3025	8	35	.	.	PUNCT
easat-3025	9	1	the	the	DET
easat-3025	9	2	significant	significant	ADJ
easat-3025	9	3	findings	finding	NOUN
easat-3025	9	4	of	of	ADP
easat-3025	9	5	the	the	DET
easat-3025	9	6	study	study	NOUN
easat-3025	9	7	revealed	reveal	VERB
easat-3025	9	8	that	that	SCONJ
easat-3025	9	9	factors	factor	NOUN
easat-3025	9	10	such	such	ADJ
easat-3025	9	11	as	as	ADP
easat-3025	9	12	corruption	corruption	NOUN
easat-3025	9	13	,	,	PUNCT
easat-3025	9	14	lack	lack	NOUN
easat-3025	9	15	of	of	ADP
easat-3025	9	16	financial	financial	ADJ
easat-3025	9	17	transparency	transparency	NOUN
easat-3025	9	18	,	,	PUNCT
easat-3025	9	19	and	and	CCONJ
easat-3025	9	20	inadequate	inadequate	ADJ
easat-3025	9	21	governance	governance	NOUN
easat-3025	9	22	structures	structure	NOUN
easat-3025	9	23	contribute	contribute	VERB
easat-3025	9	24	to	to	ADP
easat-3025	9	25	the	the	DET
easat-3025	9	26	mismanagement	mismanagement	NOUN
easat-3025	9	27	of	of	ADP
easat-3025	9	28	funds	fund	NOUN
easat-3025	9	29	in	in	ADP
easat-3025	9	30	soes	soe	NOUN
easat-3025	9	31	and	and	CCONJ
easat-3025	9	32	municipalities	municipality	NOUN
easat-3025	9	33	.	.	PUNCT
easat-3025	10	1	the	the	DET
easat-3025	10	2	findings	finding	NOUN
easat-3025	10	3	further	far	ADV
easat-3025	10	4	highlighted	highlight	VERB
easat-3025	10	5	the	the	DET
easat-3025	10	6	urgent	urgent	ADJ
easat-3025	10	7	need	need	NOUN
easat-3025	10	8	to	to	PART
easat-3025	10	9	address	address	VERB
easat-3025	10	10	the	the	DET
easat-3025	10	11	mismanagement	mismanagement	NOUN
easat-3025	10	12	of	of	ADP
easat-3025	10	13	funds	fund	NOUN
easat-3025	10	14	in	in	ADP
easat-3025	10	15	soes	soe	NOUN
easat-3025	10	16	and	and	CCONJ
easat-3025	10	17	municipalities	municipality	NOUN
easat-3025	10	18	.	.	PUNCT
easat-3025	11	1	the	the	DET
easat-3025	11	2	study	study	NOUN
easat-3025	11	3	calls	call	VERB
easat-3025	11	4	for	for	SCONJ
easat-3025	11	5	urgent	urgent	ADJ
easat-3025	11	6	action	action	NOUN
easat-3025	11	7	to	to	PART
easat-3025	11	8	strengthen	strengthen	VERB
easat-3025	11	9	financial	financial	ADJ
easat-3025	11	10	accountability	accountability	NOUN
easat-3025	11	11	and	and	CCONJ
easat-3025	11	12	oversight	oversight	NOUN
easat-3025	11	13	mechanisms	mechanism	NOUN
easat-3025	11	14	and	and	CCONJ
easat-3025	11	15	implement	implement	VERB
easat-3025	11	16	effective	effective	ADJ
easat-3025	11	17	measures	measure	NOUN
easat-3025	11	18	to	to	PART
easat-3025	11	19	combat	combat	NOUN
easat-3025	11	20	corruption	corruption	NOUN
easat-3025	11	21	.	.	PUNCT
easat-3025	12	1	by	by	ADP
easat-3025	12	2	addressing	address	VERB
easat-3025	12	3	these	these	DET
easat-3025	12	4	issues	issue	NOUN
easat-3025	12	5	,	,	PUNCT
easat-3025	12	6	soes	soe	NOUN
easat-3025	12	7	and	and	CCONJ
easat-3025	12	8	municipalities	municipality	NOUN
easat-3025	12	9	facing	face	VERB
easat-3025	12	10	these	these	DET
easat-3025	12	11	challenges	challenge	NOUN
easat-3025	12	12	can	can	AUX
easat-3025	12	13	promote	promote	VERB
easat-3025	12	14	financial	financial	ADJ
easat-3025	12	15	integrity	integrity	NOUN
easat-3025	12	16	,	,	PUNCT
easat-3025	12	17	restore	restore	VERB
easat-3025	12	18	public	public	ADJ
easat-3025	12	19	trust	trust	NOUN
easat-3025	12	20	,	,	PUNCT
easat-3025	12	21	and	and	CCONJ
easat-3025	12	22	ensure	ensure	VERB
easat-3025	12	23	the	the	DET
easat-3025	12	24	efficient	efficient	ADJ
easat-3025	12	25	use	use	NOUN
easat-3025	12	26	of	of	ADP
easat-3025	12	27	public	public	ADJ
easat-3025	12	28	resources	resource	NOUN
easat-3025	12	29	.	.	PUNCT
easat-3025	13	1	the	the	DET
easat-3025	13	2	study	study	NOUN
easat-3025	13	3	recommended	recommend	VERB
easat-3025	13	4	that	that	SCONJ
easat-3025	13	5	soes	soe	NOUN
easat-3025	13	6	should	should	AUX
easat-3025	13	7	be	be	AUX
easat-3025	13	8	protected	protect	VERB
easat-3025	13	9	from	from	ADP
easat-3025	13	10	economic	economic	ADJ
easat-3025	13	11	mismanagement	mismanagement	NOUN
easat-3025	13	12	,	,	PUNCT
easat-3025	13	13	embezzlement	embezzlement	NOUN
easat-3025	13	14	,	,	PUNCT
easat-3025	13	15	state	state	NOUN
easat-3025	13	16	capture	capture	NOUN
easat-3025	13	17	,	,	PUNCT
easat-3025	13	18	and	and	CCONJ
easat-3025	13	19	corruption	corruption	NOUN
easat-3025	13	20	,	,	PUNCT
easat-3025	13	21	requiring	require	VERB
easat-3025	13	22	the	the	DET
easat-3025	13	23	implementation	implementation	NOUN
easat-3025	13	24	of	of	ADP
easat-3025	13	25	effective	effective	ADJ
easat-3025	13	26	financial	financial	ADJ
easat-3025	13	27	measures	measure	NOUN
easat-3025	13	28	.	.	PUNCT
easat-3025	14	1	keywords	keyword	NOUN
easat-3025	14	2	:	:	PUNCT
easat-3025	14	3	audits	audits	NOUN
easat-3025	14	4	,	,	PUNCT
easat-3025	14	5	corruption	corruption	NOUN
easat-3025	14	6	,	,	PUNCT
easat-3025	14	7	governance	governance	NOUN
easat-3025	14	8	,	,	PUNCT
easat-3025	14	9	mismanagement	mismanagement	NOUN
easat-3025	14	10	of	of	ADP
easat-3025	14	11	funds	fund	NOUN
easat-3025	14	12	,	,	PUNCT
easat-3025	14	13	money	money	NOUN
easat-3025	14	14	laundering	laundering	NOUN
easat-3025	14	15	,	,	PUNCT
easat-3025	14	16	state	state	NOUN
easat-3025	14	17	-	-	PUNCT
easat-3025	14	18	owned	own	VERB
easat-3025	14	19	enterprises	enterprise	NOUN
easat-3025	14	20	.	.	PUNCT
easat-3025	15	1	1	1	X
easat-3025	15	2	.	.	X
easat-3025	15	3	introduction	introduction	NOUN
easat-3025	15	4	state	state	NOUN
easat-3025	15	5	-	-	PUNCT
easat-3025	15	6	owned	own	VERB
easat-3025	15	7	enterprises	enterprise	NOUN
easat-3025	15	8	(	(	PUNCT
easat-3025	15	9	soes	soe	NOUN
easat-3025	15	10	)	)	PUNCT
easat-3025	15	11	are	be	AUX
easat-3025	15	12	legal	legal	ADJ
easat-3025	15	13	entities	entity	NOUN
easat-3025	15	14	established	establish	VERB
easat-3025	15	15	by	by	ADP
easat-3025	15	16	the	the	DET
easat-3025	15	17	government	government	NOUN
easat-3025	15	18	to	to	PART
easat-3025	15	19	conduct	conduct	VERB
easat-3025	15	20	commercial	commercial	ADJ
easat-3025	15	21	activities	activity	NOUN
easat-3025	15	22	on	on	ADP
easat-3025	15	23	its	its	PRON
easat-3025	15	24	behalf	behalf	NOUN
easat-3025	15	25	,	,	PUNCT
easat-3025	15	26	and	and	CCONJ
easat-3025	15	27	they	they	PRON
easat-3025	15	28	play	play	VERB
easat-3025	15	29	a	a	DET
easat-3025	15	30	crucial	crucial	ADJ
easat-3025	15	31	role	role	NOUN
easat-3025	15	32	in	in	ADP
easat-3025	15	33	the	the	DET
easat-3025	15	34	south	south	ADJ
easat-3025	15	35	african	african	ADJ
easat-3025	15	36	economy	economy	NOUN
easat-3025	15	37	.	.	PUNCT
easat-3025	16	1	their	their	PRON
easat-3025	16	2	financial	financial	ADJ
easat-3025	16	3	status	status	NOUN
easat-3025	16	4	is	be	AUX
easat-3025	16	5	an	an	DET
easat-3025	16	6	integral	integral	ADJ
easat-3025	16	7	part	part	NOUN
easat-3025	16	8	of	of	ADP
easat-3025	16	9	public	public	ADJ
easat-3025	16	10	finance	finance	NOUN
easat-3025	16	11	oversight	oversight	NOUN
easat-3025	16	12	(	(	PUNCT
easat-3025	16	13	1	1	NUM
easat-3025	16	14	)	)	PUNCT
easat-3025	16	15	.	.	PUNCT
easat-3025	17	1	soes	soe	NOUN
easat-3025	17	2	hold	hold	VERB
easat-3025	17	3	duties	duty	NOUN
easat-3025	17	4	and	and	CCONJ
easat-3025	17	5	responsibilities	responsibility	NOUN
easat-3025	17	6	of	of	ADP
easat-3025	17	7	sustaining	sustain	VERB
easat-3025	17	8	the	the	DET
easat-3025	17	9	infrastructure	infrastructure	NOUN
easat-3025	17	10	and	and	CCONJ
easat-3025	17	11	services	service	NOUN
easat-3025	17	12	the	the	DET
easat-3025	17	13	economy	economy	NOUN
easat-3025	17	14	depends	depend	VERB
easat-3025	17	15	on	on	ADP
easat-3025	17	16	,	,	PUNCT
easat-3025	17	17	including	include	VERB
easat-3025	17	18	generating	generate	VERB
easat-3025	17	19	electricity	electricity	NOUN
easat-3025	17	20	,	,	PUNCT
easat-3025	17	21	water	water	NOUN
easat-3025	17	22	supply	supply	NOUN
easat-3025	17	23	,	,	PUNCT
easat-3025	17	24	freight	freight	NOUN
easat-3025	17	25	logistics	logistic	NOUN
easat-3025	17	26	,	,	PUNCT
easat-3025	17	27	commuter	commuter	NOUN
easat-3025	17	28	transportation	transportation	NOUN
easat-3025	17	29	,	,	PUNCT
easat-3025	17	30	and	and	CCONJ
easat-3025	17	31	telecommunications	telecommunication	NOUN
easat-3025	17	32	(	(	PUNCT
easat-3025	17	33	2	2	NUM
easat-3025	17	34	)	)	PUNCT
easat-3025	17	35	.	.	PUNCT
easat-3025	18	1	concerns	concern	NOUN
easat-3025	18	2	regarding	regard	VERB
easat-3025	18	3	poor	poor	ADJ
easat-3025	18	4	governance	governance	NOUN
easat-3025	18	5	have	have	AUX
easat-3025	18	6	prompted	prompt	VERB
easat-3025	18	7	questions	question	NOUN
easat-3025	18	8	as	as	ADP
easat-3025	18	9	to	to	ADP
easat-3025	18	10	whether	whether	SCONJ
easat-3025	18	11	soes	soe	NOUN
easat-3025	18	12	can	can	AUX
easat-3025	18	13	accomplish	accomplish	VERB
easat-3025	18	14	the	the	DET
easat-3025	18	15	desired	desire	VERB
easat-3025	18	16	objective	objective	NOUN
easat-3025	18	17	of	of	ADP
easat-3025	18	18	addressing	address	VERB
easat-3025	18	19	economic	economic	ADJ
easat-3025	18	20	and	and	CCONJ
easat-3025	18	21	market	market	NOUN
easat-3025	18	22	failures	failure	NOUN
easat-3025	18	23	,	,	PUNCT
easat-3025	18	24	particularly	particularly	ADV
easat-3025	18	25	corruption	corruption	NOUN
easat-3025	18	26	and	and	CCONJ
easat-3025	18	27	the	the	DET
easat-3025	18	28	misuse	misuse	NOUN
easat-3025	18	29	of	of	ADP
easat-3025	18	30	public	public	ADJ
easat-3025	18	31	power	power	NOUN
easat-3025	18	32	,	,	PUNCT
easat-3025	18	33	which	which	PRON
easat-3025	18	34	can	can	AUX
easat-3025	18	35	unfavourably	unfavourably	ADV
easat-3025	18	36	affect	affect	VERB
easat-3025	18	37	the	the	DET
easat-3025	18	38	functioning	functioning	NOUN
easat-3025	18	39	of	of	ADP
easat-3025	18	40	a	a	DET
easat-3025	18	41	firm	firm	NOUN
easat-3025	18	42	(	(	PUNCT
easat-3025	18	43	3	3	NUM
easat-3025	18	44	)	)	PUNCT
easat-3025	18	45	.	.	PUNCT
easat-3025	19	1	soes	soe	NOUN
easat-3025	19	2	in	in	ADP
easat-3025	19	3	south	south	PROPN
easat-3025	19	4	africa	africa	PROPN
easat-3025	19	5	have	have	AUX
easat-3025	19	6	proven	prove	VERB
easat-3025	19	7	to	to	PART
easat-3025	19	8	be	be	AUX
easat-3025	19	9	vulnerable	vulnerable	ADJ
easat-3025	19	10	and	and	CCONJ
easat-3025	19	11	prone	prone	ADJ
easat-3025	19	12	to	to	ADP
easat-3025	19	13	corruption	corruption	NOUN
easat-3025	19	14	,	,	PUNCT
easat-3025	19	15	adversely	adversely	ADV
easat-3025	19	16	affecting	affect	VERB
easat-3025	19	17	citizens	citizen	NOUN
easat-3025	19	18	and	and	CCONJ
easat-3025	19	19	small	small	ADJ
easat-3025	19	20	and	and	CCONJ
easat-3025	19	21	medium	medium	ADJ
easat-3025	19	22	enterprises	enterprise	NOUN
easat-3025	19	23	(	(	PUNCT
easat-3025	19	24	smes	sme	NOUN
easat-3025	19	25	)	)	PUNCT
easat-3025	19	26	.	.	PUNCT
easat-3025	20	1	the	the	DET
easat-3025	20	2	corruption	corruption	NOUN
easat-3025	20	3	risks	risk	VERB
easat-3025	20	4	in	in	ADP
easat-3025	20	5	relation	relation	NOUN
easat-3025	20	6	to	to	ADP
easat-3025	20	7	soes	soe	NOUN
easat-3025	20	8	are	be	AUX
easat-3025	20	9	heightened	heighten	VERB
easat-3025	20	10	by	by	ADP
easat-3025	20	11	their	their	PRON
easat-3025	20	12	operational	operational	ADJ
easat-3025	20	13	presence	presence	NOUN
easat-3025	20	14	in	in	ADP
easat-3025	20	15	sectors	sector	NOUN
easat-3025	20	16	with	with	ADP
easat-3025	20	17	large	large	ADJ
easat-3025	20	18	economic	economic	ADJ
easat-3025	20	19	rent	rent	NOUN
easat-3025	20	20	(	(	PUNCT
easat-3025	20	21	3	3	NUM
easat-3025	20	22	)	)	PUNCT
easat-3025	20	23	.	.	PUNCT
easat-3025	21	1	some	some	PRON
easat-3025	21	2	of	of	ADP
easat-3025	21	3	the	the	DET
easat-3025	21	4	largest	large	ADJ
easat-3025	21	5	soes	soe	NOUN
easat-3025	21	6	that	that	PRON
easat-3025	21	7	have	have	VERB
easat-3025	21	8	a	a	DET
easat-3025	21	9	significant	significant	ADJ
easat-3025	21	10	impact	impact	NOUN
easat-3025	21	11	on	on	ADP
easat-3025	21	12	the	the	DET
easat-3025	21	13	economy	economy	NOUN
easat-3025	21	14	include	include	VERB
easat-3025	21	15	transnet	transnet	PROPN
easat-3025	21	16	hoc	hoc	X
easat-3025	21	17	ltd	ltd	PROPN
easat-3025	21	18	(	(	PUNCT
easat-3025	21	19	transnet	transnet	NOUN
easat-3025	21	20	)	)	PUNCT
easat-3025	21	21	,	,	PUNCT
easat-3025	21	22	which	which	PRON
easat-3025	21	23	controls	control	VERB
easat-3025	21	24	the	the	DET
easat-3025	21	25	entire	entire	ADJ
easat-3025	21	26	non	non	ADJ
easat-3025	21	27	-	-	ADJ
easat-3025	21	28	passenger	passenger	ADJ
easat-3025	21	29	rail	rail	NOUN
easat-3025	21	30	transport	transport	NOUN
easat-3025	21	31	system	system	NOUN
easat-3025	21	32	in	in	ADP
easat-3025	21	33	conjunction	conjunction	NOUN
easat-3025	21	34	with	with	ADP
easat-3025	21	35	ports	port	NOUN
easat-3025	21	36	and	and	CCONJ
easat-3025	21	37	pipelines	pipeline	NOUN
easat-3025	21	38	,	,	PUNCT
easat-3025	21	39	and	and	CCONJ
easat-3025	21	40	eskom	eskom	PROPN
easat-3025	21	41	hoc	hoc	PROPN
easat-3025	21	42	ltd	ltd	PROPN
easat-3025	21	43	(	(	PUNCT
easat-3025	21	44	eskom	eskom	PROPN
easat-3025	21	45	)	)	PUNCT
easat-3025	21	46	,	,	PUNCT
easat-3025	21	47	which	which	PRON
easat-3025	21	48	accounts	account	VERB
easat-3025	21	49	for	for	ADP
easat-3025	21	50	95	95	NUM
easat-3025	21	51	%	%	NOUN
easat-3025	21	52	of	of	ADP
easat-3025	21	53	electricity	electricity	NOUN
easat-3025	21	54	generated	generate	VERB
easat-3025	21	55	in	in	ADP
easat-3025	21	56	south	south	PROPN
easat-3025	21	57	africa	africa	PROPN
easat-3025	21	58	(	(	PUNCT
easat-3025	21	59	4	4	NUM
easat-3025	21	60	)	)	PUNCT
easat-3025	21	61	.	.	PUNCT
easat-3025	22	1	the	the	DET
easat-3025	22	2	national	national	ADJ
easat-3025	22	3	anti	anti	ADJ
easat-3025	22	4	-	-	ADJ
easat-3025	22	5	corruption	corruption	ADJ
easat-3025	22	6	strategy	strategy	NOUN
easat-3025	22	7	was	be	AUX
easat-3025	22	8	formulated	formulate	VERB
easat-3025	22	9	to	to	PART
easat-3025	22	10	ensure	ensure	VERB
easat-3025	22	11	the	the	DET
easat-3025	22	12	whole	whole	ADJ
easat-3025	22	13	-	-	PUNCT
easat-3025	22	14	of	of	ADP
easat-3025	22	15	-	-	PUNCT
easat-3025	22	16	government	government	NOUN
easat-3025	22	17	and	and	CCONJ
easat-3025	22	18	society	society	NOUN
easat-3025	22	19	approach	approach	NOUN
easat-3025	22	20	in	in	ADP
easat-3025	22	21	the	the	DET
easat-3025	22	22	fight	fight	NOUN
easat-3025	22	23	against	against	ADP
easat-3025	22	24	corruption	corruption	NOUN
easat-3025	22	25	in	in	ADP
easat-3025	22	26	2015	2015	NUM
easat-3025	22	27	when	when	SCONJ
easat-3025	22	28	the	the	DET
easat-3025	22	29	first	first	ADJ
easat-3025	22	30	phase	phase	NOUN
easat-3025	22	31	was	be	AUX
easat-3025	22	32	implemented	implement	VERB
easat-3025	22	33	in	in	ADP
easat-3025	22	34	2016/2017	2016/2017	NUM
easat-3025	22	35	with	with	ADP
easat-3025	22	36	the	the	DET
easat-3025	22	37	hope	hope	NOUN
easat-3025	22	38	of	of	ADP
easat-3025	22	39	eliminating	eliminate	VERB
easat-3025	22	40	corruption	corruption	NOUN
easat-3025	22	41	(	(	PUNCT
easat-3025	22	42	5	5	NUM
easat-3025	22	43	)	)	PUNCT
easat-3025	22	44	.	.	PUNCT
easat-3025	23	1	however	however	ADV
easat-3025	23	2	,	,	PUNCT
easat-3025	23	3	this	this	PRON
easat-3025	23	4	has	have	AUX
easat-3025	23	5	not	not	PART
easat-3025	23	6	occurred	occur	VERB
easat-3025	23	7	since	since	SCONJ
easat-3025	23	8	this	this	DET
easat-3025	23	9	strategy	strategy	NOUN
easat-3025	23	10	has	have	AUX
easat-3025	23	11	been	be	AUX
easat-3025	23	12	4736	4736	NUM
easat-3025	23	13	edelweiss	edelweiss	PROPN
easat-3025	23	14	applied	apply	VERB
easat-3025	23	15	science	science	NOUN
easat-3025	23	16	and	and	CCONJ
easat-3025	23	17	technology	technology	NOUN
easat-3025	23	18	issn	issn	PROPN
easat-3025	23	19	:	:	PUNCT
easat-3025	23	20	2576	2576	NUM
easat-3025	23	21	-	-	SYM
easat-3025	23	22	8484	8484	NUM
easat-3025	23	23	vol	vol	NOUN
easat-3025	23	24	.	.	PROPN
easat-3025	24	1	8	8	NUM
easat-3025	24	2	,	,	PUNCT
easat-3025	24	3	no	no	INTJ
easat-3025	24	4	.	.	NOUN
easat-3025	25	1	6	6	NUM
easat-3025	25	2	:	:	SYM
easat-3025	25	3	4735	4735	NUM
easat-3025	25	4	-	-	SYM
easat-3025	25	5	4748	4748	NUM
easat-3025	25	6	,	,	PUNCT
easat-3025	25	7	2024	2024	NUM
easat-3025	25	8	doi	doi	NOUN
easat-3025	25	9	:	:	PUNCT
easat-3025	25	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	25	11	©	©	ADP
easat-3025	25	12	2024	2024	NUM
easat-3025	25	13	by	by	ADP
easat-3025	25	14	the	the	DET
easat-3025	25	15	authors	author	NOUN
easat-3025	25	16	;	;	PUNCT
easat-3025	25	17	licensee	licensee	PROPN
easat-3025	25	18	learning	learning	NOUN
easat-3025	25	19	gate	gate	NOUN
easat-3025	25	20	implemented	implement	VERB
easat-3025	25	21	as	as	SCONJ
easat-3025	25	22	there	there	PRON
easat-3025	25	23	is	be	VERB
easat-3025	25	24	no	no	DET
easat-3025	25	25	evidence	evidence	NOUN
easat-3025	25	26	of	of	ADP
easat-3025	25	27	the	the	DET
easat-3025	25	28	improvement	improvement	NOUN
easat-3025	25	29	in	in	ADP
easat-3025	25	30	ethical	ethical	ADJ
easat-3025	25	31	practices	practice	NOUN
easat-3025	25	32	across	across	ADP
easat-3025	25	33	sectors	sector	NOUN
easat-3025	25	34	;	;	PUNCT
easat-3025	25	35	for	for	ADP
easat-3025	25	36	example	example	NOUN
easat-3025	25	37	,	,	PUNCT
easat-3025	25	38	eskom	eskom	PROPN
easat-3025	25	39	’s	’s	PART
easat-3025	25	40	debt	debt	NOUN
easat-3025	25	41	has	have	AUX
easat-3025	25	42	reached	reach	VERB
easat-3025	25	43	r423	r423	NUM
easat-3025	25	44	billion	billion	NUM
easat-3025	25	45	as	as	ADP
easat-3025	25	46	per	per	ADP
easat-3025	25	47	the	the	DET
easat-3025	25	48	national	national	PROPN
easat-3025	25	49	treasury	treasury	PROPN
easat-3025	25	50	report	report	NOUN
easat-3025	25	51	(	(	PUNCT
easat-3025	25	52	6	6	NUM
easat-3025	25	53	)	)	PUNCT
easat-3025	25	54	.	.	PUNCT
easat-3025	26	1	it	it	PRON
easat-3025	26	2	is	be	AUX
easat-3025	26	3	evident	evident	ADJ
easat-3025	26	4	that	that	SCONJ
easat-3025	26	5	the	the	DET
easat-3025	26	6	government	government	NOUN
easat-3025	26	7	is	be	AUX
easat-3025	26	8	lenient	lenient	ADJ
easat-3025	26	9	towards	towards	ADP
easat-3025	26	10	implementing	implement	VERB
easat-3025	26	11	strategies	strategy	NOUN
easat-3025	26	12	formulated	formulate	VERB
easat-3025	26	13	in	in	ADP
easat-3025	26	14	their	their	PRON
easat-3025	26	15	policies	policy	NOUN
easat-3025	26	16	to	to	PART
easat-3025	26	17	combat	combat	VERB
easat-3025	26	18	corruption	corruption	NOUN
easat-3025	26	19	as	as	SCONJ
easat-3025	26	20	it	it	PRON
easat-3025	26	21	is	be	AUX
easat-3025	26	22	ongoing	ongoing	ADJ
easat-3025	26	23	.	.	PUNCT
easat-3025	27	1	south	south	ADJ
easat-3025	27	2	african	african	ADJ
easat-3025	27	3	citizens	citizen	NOUN
easat-3025	27	4	frequently	frequently	ADV
easat-3025	27	5	experience	experience	VERB
easat-3025	27	6	electricity	electricity	NOUN
easat-3025	27	7	power	power	NOUN
easat-3025	27	8	cuts	cut	NOUN
easat-3025	27	9	,	,	PUNCT
easat-3025	27	10	otherwise	otherwise	ADV
easat-3025	27	11	known	know	VERB
easat-3025	27	12	as	as	ADP
easat-3025	27	13	loadshedding	loadshedding	NOUN
easat-3025	27	14	,	,	PUNCT
easat-3025	27	15	because	because	SCONJ
easat-3025	27	16	of	of	ADP
easat-3025	27	17	the	the	DET
easat-3025	27	18	inefficiencies	inefficiency	NOUN
easat-3025	27	19	in	in	ADP
easat-3025	27	20	eskom	eskom	PROPN
easat-3025	27	21	.	.	PUNCT
easat-3025	28	1	commission	commission	PROPN
easat-3025	28	2	into	into	ADP
easat-3025	28	3	the	the	DET
easat-3025	28	4	allegations	allegation	NOUN
easat-3025	28	5	of	of	ADP
easat-3025	28	6	state	state	NOUN
easat-3025	28	7	capture	capture	NOUN
easat-3025	28	8	and	and	CCONJ
easat-3025	28	9	corruption	corruption	NOUN
easat-3025	28	10	revealed	reveal	VERB
easat-3025	28	11	that	that	SCONJ
easat-3025	28	12	eskom	eskom	PROPN
easat-3025	28	13	and	and	CCONJ
easat-3025	28	14	transnet	transnet	NOUN
easat-3025	28	15	were	be	AUX
easat-3025	28	16	some	some	PRON
easat-3025	28	17	of	of	ADP
easat-3025	28	18	the	the	DET
easat-3025	28	19	enterprises	enterprise	NOUN
easat-3025	28	20	where	where	SCONJ
easat-3025	28	21	favouritism	favouritism	NOUN
easat-3025	28	22	,	,	PUNCT
easat-3025	28	23	fraud	fraud	NOUN
easat-3025	28	24	,	,	PUNCT
easat-3025	28	25	and	and	CCONJ
easat-3025	28	26	corruption	corruption	NOUN
easat-3025	28	27	prevailed	prevail	VERB
easat-3025	28	28	(	(	PUNCT
easat-3025	28	29	4	4	NUM
easat-3025	28	30	)	)	PUNCT
easat-3025	28	31	.	.	PUNCT
easat-3025	29	1	smes	sme	NOUN
easat-3025	29	2	face	face	VERB
easat-3025	29	3	substantial	substantial	ADJ
easat-3025	29	4	challenges	challenge	NOUN
easat-3025	29	5	,	,	PUNCT
easat-3025	29	6	with	with	ADP
easat-3025	29	7	85	85	NUM
easat-3025	29	8	%	%	NOUN
easat-3025	29	9	of	of	ADP
easat-3025	29	10	business	business	NOUN
easat-3025	29	11	owners	owner	NOUN
easat-3025	29	12	reporting	report	VERB
easat-3025	29	13	that	that	SCONJ
easat-3025	29	14	load	load	NOUN
easat-3025	29	15	-	-	PUNCT
easat-3025	29	16	shedding	shedding	NOUN
easat-3025	29	17	has	have	AUX
easat-3025	29	18	reduced	reduce	VERB
easat-3025	29	19	their	their	PRON
easat-3025	29	20	revenue	revenue	NOUN
easat-3025	29	21	(	(	PUNCT
easat-3025	29	22	7,8	7,8	NUM
easat-3025	29	23	)	)	PUNCT
easat-3025	29	24	.	.	PUNCT
easat-3025	30	1	this	this	DET
easat-3025	30	2	study	study	NOUN
easat-3025	30	3	aims	aim	VERB
easat-3025	30	4	to	to	PART
easat-3025	30	5	delve	delve	VERB
easat-3025	30	6	deeper	deeply	ADV
easat-3025	30	7	into	into	ADP
easat-3025	30	8	the	the	DET
easat-3025	30	9	dynamics	dynamic	NOUN
easat-3025	30	10	surrounding	surround	VERB
easat-3025	30	11	the	the	DET
easat-3025	30	12	mismanagement	mismanagement	NOUN
easat-3025	30	13	of	of	ADP
easat-3025	30	14	funds	fund	NOUN
easat-3025	30	15	in	in	ADP
easat-3025	30	16	both	both	DET
easat-3025	30	17	soes	soe	NOUN
easat-3025	30	18	and	and	CCONJ
easat-3025	30	19	municipalities	municipality	NOUN
easat-3025	30	20	through	through	ADP
easat-3025	30	21	an	an	DET
easat-3025	30	22	integrative	integrative	ADJ
easat-3025	30	23	literature	literature	NOUN
easat-3025	30	24	review	review	NOUN
easat-3025	30	25	.	.	PUNCT
easat-3025	31	1	the	the	DET
easat-3025	31	2	motivation	motivation	NOUN
easat-3025	31	3	for	for	ADP
easat-3025	31	4	this	this	DET
easat-3025	31	5	study	study	NOUN
easat-3025	31	6	stems	stem	VERB
easat-3025	31	7	from	from	ADP
easat-3025	31	8	the	the	DET
easat-3025	31	9	urgent	urgent	ADJ
easat-3025	31	10	need	need	NOUN
easat-3025	31	11	to	to	PART
easat-3025	31	12	address	address	VERB
easat-3025	31	13	and	and	CCONJ
easat-3025	31	14	mitigate	mitigate	VERB
easat-3025	31	15	the	the	DET
easat-3025	31	16	pervasive	pervasive	ADJ
easat-3025	31	17	financial	financial	ADJ
easat-3025	31	18	mismanagement	mismanagement	NOUN
easat-3025	31	19	within	within	ADP
easat-3025	31	20	these	these	DET
easat-3025	31	21	public	public	ADJ
easat-3025	31	22	entities	entity	NOUN
easat-3025	31	23	,	,	PUNCT
easat-3025	31	24	which	which	PRON
easat-3025	31	25	has	have	VERB
easat-3025	31	26	far	far	ADV
easat-3025	31	27	-	-	PUNCT
easat-3025	31	28	reaching	reach	VERB
easat-3025	31	29	implications	implication	NOUN
easat-3025	31	30	for	for	ADP
easat-3025	31	31	economic	economic	ADJ
easat-3025	31	32	stability	stability	NOUN
easat-3025	31	33	and	and	CCONJ
easat-3025	31	34	public	public	ADJ
easat-3025	31	35	welfare	welfare	NOUN
easat-3025	31	36	.	.	PUNCT
easat-3025	32	1	the	the	DET
easat-3025	32	2	novelty	novelty	NOUN
easat-3025	32	3	of	of	ADP
easat-3025	32	4	this	this	DET
easat-3025	32	5	study	study	NOUN
easat-3025	32	6	lies	lie	VERB
easat-3025	32	7	in	in	ADP
easat-3025	32	8	its	its	PRON
easat-3025	32	9	integrative	integrative	ADJ
easat-3025	32	10	approach	approach	NOUN
easat-3025	32	11	,	,	PUNCT
easat-3025	32	12	combining	combine	VERB
easat-3025	32	13	insights	insight	NOUN
easat-3025	32	14	from	from	ADP
easat-3025	32	15	various	various	ADJ
easat-3025	32	16	sources	source	NOUN
easat-3025	32	17	to	to	PART
easat-3025	32	18	provide	provide	VERB
easat-3025	32	19	a	a	DET
easat-3025	32	20	framework	framework	NOUN
easat-3025	32	21	to	to	PART
easat-3025	32	22	address	address	VERB
easat-3025	32	23	the	the	DET
easat-3025	32	24	mismanagement	mismanagement	NOUN
easat-3025	32	25	of	of	ADP
easat-3025	32	26	financial	financial	ADJ
easat-3025	32	27	resources	resource	NOUN
easat-3025	32	28	in	in	ADP
easat-3025	32	29	soes	soe	NOUN
easat-3025	32	30	and	and	CCONJ
easat-3025	32	31	municipalities	municipality	NOUN
easat-3025	32	32	.	.	PUNCT
easat-3025	33	1	unlike	unlike	ADP
easat-3025	33	2	previous	previous	ADJ
easat-3025	33	3	studies	study	NOUN
easat-3025	33	4	that	that	PRON
easat-3025	33	5	may	may	AUX
easat-3025	33	6	focus	focus	VERB
easat-3025	33	7	on	on	ADP
easat-3025	33	8	isolated	isolated	ADJ
easat-3025	33	9	aspects	aspect	NOUN
easat-3025	33	10	,	,	PUNCT
easat-3025	33	11	this	this	DET
easat-3025	33	12	review	review	NOUN
easat-3025	33	13	synthesises	synthesise	VERB
easat-3025	33	14	information	information	NOUN
easat-3025	33	15	to	to	PART
easat-3025	33	16	propose	propose	VERB
easat-3025	33	17	actionable	actionable	ADJ
easat-3025	33	18	strategies	strategy	NOUN
easat-3025	33	19	for	for	ADP
easat-3025	33	20	improving	improve	VERB
easat-3025	33	21	financial	financial	ADJ
easat-3025	33	22	management	management	NOUN
easat-3025	33	23	in	in	ADP
easat-3025	33	24	soes	soe	NOUN
easat-3025	33	25	and	and	CCONJ
easat-3025	33	26	municipalities	municipality	NOUN
easat-3025	33	27	.	.	PUNCT
easat-3025	34	1	the	the	DET
easat-3025	34	2	goal	goal	NOUN
easat-3025	34	3	is	be	AUX
easat-3025	34	4	to	to	PART
easat-3025	34	5	promote	promote	VERB
easat-3025	34	6	financial	financial	ADJ
easat-3025	34	7	integrity	integrity	NOUN
easat-3025	34	8	,	,	PUNCT
easat-3025	34	9	restore	restore	VERB
easat-3025	34	10	public	public	ADJ
easat-3025	34	11	trust	trust	NOUN
easat-3025	34	12	,	,	PUNCT
easat-3025	34	13	and	and	CCONJ
easat-3025	34	14	ensure	ensure	VERB
easat-3025	34	15	the	the	DET
easat-3025	34	16	efficient	efficient	ADJ
easat-3025	34	17	use	use	NOUN
easat-3025	34	18	of	of	ADP
easat-3025	34	19	public	public	ADJ
easat-3025	34	20	resources	resource	NOUN
easat-3025	34	21	,	,	PUNCT
easat-3025	34	22	thereby	thereby	ADV
easat-3025	34	23	contributing	contribute	VERB
easat-3025	34	24	to	to	ADP
easat-3025	34	25	the	the	DET
easat-3025	34	26	broader	broad	ADJ
easat-3025	34	27	discourse	discourse	NOUN
easat-3025	34	28	on	on	ADP
easat-3025	34	29	public	public	ADJ
easat-3025	34	30	sector	sector	NOUN
easat-3025	34	31	reform	reform	NOUN
easat-3025	34	32	in	in	ADP
easat-3025	34	33	south	south	PROPN
easat-3025	34	34	africa	africa	PROPN
easat-3025	34	35	.	.	PUNCT
easat-3025	35	1	1.1	1.1	NUM
easat-3025	35	2	.	.	PUNCT
easat-3025	36	1	context	context	NOUN
easat-3025	36	2	of	of	ADP
easat-3025	36	3	the	the	DET
easat-3025	36	4	study	study	NOUN
easat-3025	36	5	the	the	DET
easat-3025	36	6	financial	financial	ADJ
easat-3025	36	7	mismanagement	mismanagement	NOUN
easat-3025	36	8	in	in	ADP
easat-3025	36	9	soes	soe	NOUN
easat-3025	36	10	and	and	CCONJ
easat-3025	36	11	municipalities	municipality	NOUN
easat-3025	36	12	has	have	AUX
easat-3025	36	13	been	be	AUX
easat-3025	36	14	an	an	DET
easat-3025	36	15	ongoing	ongoing	ADJ
easat-3025	36	16	challenge	challenge	NOUN
easat-3025	36	17	in	in	ADP
easat-3025	36	18	south	south	PROPN
easat-3025	36	19	africa	africa	PROPN
easat-3025	36	20	.	.	PUNCT
easat-3025	37	1	these	these	DET
easat-3025	37	2	government	government	NOUN
easat-3025	37	3	-	-	PUNCT
easat-3025	37	4	owned	own	VERB
easat-3025	37	5	companies	company	NOUN
easat-3025	37	6	oversee	oversee	VERB
easat-3025	37	7	basic	basic	ADJ
easat-3025	37	8	services	service	NOUN
easat-3025	37	9	,	,	PUNCT
easat-3025	37	10	including	include	VERB
easat-3025	37	11	power	power	NOUN
easat-3025	37	12	,	,	PUNCT
easat-3025	37	13	transportation	transportation	NOUN
easat-3025	37	14	,	,	PUNCT
easat-3025	37	15	and	and	CCONJ
easat-3025	37	16	telecommunications	telecommunication	NOUN
easat-3025	37	17	(	(	PUNCT
easat-3025	37	18	9	9	NUM
easat-3025	37	19	)	)	PUNCT
easat-3025	37	20	.	.	PUNCT
easat-3025	38	1	conversely	conversely	ADV
easat-3025	38	2	,	,	PUNCT
easat-3025	38	3	municipalities	municipality	NOUN
easat-3025	38	4	are	be	AUX
easat-3025	38	5	local	local	ADJ
easat-3025	38	6	government	government	NOUN
easat-3025	38	7	entities	entity	NOUN
easat-3025	38	8	that	that	PRON
easat-3025	38	9	offer	offer	VERB
easat-3025	38	10	communities	community	NOUN
easat-3025	38	11	essential	essential	ADJ
easat-3025	38	12	services	service	NOUN
easat-3025	38	13	like	like	ADP
easat-3025	38	14	water	water	NOUN
easat-3025	38	15	,	,	PUNCT
easat-3025	38	16	sanitation	sanitation	NOUN
easat-3025	38	17	,	,	PUNCT
easat-3025	38	18	and	and	CCONJ
easat-3025	38	19	waste	waste	NOUN
easat-3025	38	20	management	management	NOUN
easat-3025	38	21	(	(	PUNCT
easat-3025	38	22	9	9	NUM
easat-3025	38	23	)	)	PUNCT
easat-3025	38	24	.	.	PUNCT
easat-3025	39	1	south	south	PROPN
easat-3025	39	2	africa	africa	PROPN
easat-3025	39	3	has	have	VERB
easat-3025	39	4	257	257	NUM
easat-3025	39	5	municipalities	municipality	NOUN
easat-3025	39	6	,	,	PUNCT
easat-3025	39	7	and	and	CCONJ
easat-3025	39	8	according	accord	VERB
easat-3025	39	9	to	to	ADP
easat-3025	39	10	the	the	DET
easat-3025	39	11	audit	audit	NOUN
easat-3025	39	12	report	report	NOUN
easat-3025	39	13	by	by	ADP
easat-3025	39	14	auditor	auditor	PROPN
easat-3025	39	15	general	general	PROPN
easat-3025	39	16	south	south	PROPN
easat-3025	39	17	africa	africa	PROPN
easat-3025	39	18	(	(	PUNCT
easat-3025	39	19	agsa	agsa	PROPN
easat-3025	39	20	)	)	PUNCT
easat-3025	39	21	,	,	PUNCT
easat-3025	39	22	in	in	ADP
easat-3025	39	23	the	the	DET
easat-3025	39	24	2017/2018	2017/2018	NUM
easat-3025	39	25	fiscal	fiscal	ADJ
easat-3025	39	26	year	year	NOUN
easat-3025	39	27	,	,	PUNCT
easat-3025	39	28	approximately	approximately	ADV
easat-3025	39	29	8	8	NUM
easat-3025	39	30	%	%	NOUN
easat-3025	39	31	of	of	ADP
easat-3025	39	32	all	all	DET
easat-3025	39	33	municipalities	municipality	NOUN
easat-3025	39	34	had	have	VERB
easat-3025	39	35	a	a	DET
easat-3025	39	36	clean	clean	ADJ
easat-3025	39	37	audit	audit	NOUN
easat-3025	39	38	(	(	PUNCT
easat-3025	39	39	10	10	NUM
easat-3025	39	40	)	)	PUNCT
easat-3025	39	41	.	.	PUNCT
easat-3025	40	1	the	the	DET
easat-3025	40	2	misappropriation	misappropriation	NOUN
easat-3025	40	3	of	of	ADP
easat-3025	40	4	funds	fund	NOUN
easat-3025	40	5	in	in	ADP
easat-3025	40	6	these	these	DET
easat-3025	40	7	organisations	organisation	NOUN
easat-3025	40	8	stretches	stretch	VERB
easat-3025	40	9	back	back	ADV
easat-3025	40	10	to	to	ADP
easat-3025	40	11	the	the	DET
easat-3025	40	12	apartheid	apartheid	NOUN
easat-3025	40	13	era	era	NOUN
easat-3025	40	14	,	,	PUNCT
easat-3025	40	15	when	when	SCONJ
easat-3025	40	16	racial	racial	ADJ
easat-3025	40	17	prejudice	prejudice	NOUN
easat-3025	40	18	and	and	CCONJ
easat-3025	40	19	corruption	corruption	NOUN
easat-3025	40	20	were	be	AUX
easat-3025	40	21	pervasive	pervasive	ADJ
easat-3025	40	22	(	(	PUNCT
easat-3025	40	23	11	11	NUM
easat-3025	40	24	)	)	PUNCT
easat-3025	40	25	.	.	PUNCT
easat-3025	41	1	nevertheless	nevertheless	ADV
easat-3025	41	2	,	,	PUNCT
easat-3025	41	3	the	the	DET
easat-3025	41	4	poor	poor	ADJ
easat-3025	41	5	management	management	NOUN
easat-3025	41	6	persisted	persist	VERB
easat-3025	41	7	even	even	ADV
easat-3025	41	8	after	after	ADP
easat-3025	41	9	the	the	DET
easat-3025	41	10	end	end	NOUN
easat-3025	41	11	of	of	ADP
easat-3025	41	12	apartheid	apartheid	NOUN
easat-3025	41	13	,	,	PUNCT
easat-3025	41	14	which	which	PRON
easat-3025	41	15	resulted	result	VERB
easat-3025	41	16	in	in	ADP
easat-3025	41	17	the	the	DET
easat-3025	41	18	continuation	continuation	NOUN
easat-3025	41	19	of	of	ADP
easat-3025	41	20	poor	poor	ADJ
easat-3025	41	21	financial	financial	ADJ
easat-3025	41	22	management	management	NOUN
easat-3025	41	23	of	of	ADP
easat-3025	41	24	most	most	ADJ
easat-3025	41	25	soes	soe	NOUN
easat-3025	41	26	and	and	CCONJ
easat-3025	41	27	municipalities	municipality	NOUN
easat-3025	41	28	.	.	PUNCT
easat-3025	42	1	soes	soe	NOUN
easat-3025	42	2	have	have	AUX
easat-3025	42	3	struggled	struggle	VERB
easat-3025	42	4	with	with	ADP
easat-3025	42	5	poor	poor	ADJ
easat-3025	42	6	corporate	corporate	ADJ
easat-3025	42	7	governance	governance	NOUN
easat-3025	42	8	and	and	CCONJ
easat-3025	42	9	financial	financial	ADJ
easat-3025	42	10	mismanagement	mismanagement	NOUN
easat-3025	42	11	.	.	PUNCT
easat-3025	43	1	notably	notably	ADV
easat-3025	43	2	,	,	PUNCT
easat-3025	43	3	eskom	eskom	PROPN
easat-3025	43	4	,	,	PUNCT
easat-3025	43	5	burdened	burden	VERB
easat-3025	43	6	with	with	ADP
easat-3025	43	7	more	more	ADJ
easat-3025	43	8	than	than	ADP
easat-3025	43	9	r400bn	r400bn	PROPN
easat-3025	43	10	debt	debt	NOUN
easat-3025	43	11	,	,	PUNCT
easat-3025	43	12	is	be	AUX
easat-3025	43	13	resorting	resort	VERB
easat-3025	43	14	to	to	ADP
easat-3025	43	15	desperate	desperate	ADJ
easat-3025	43	16	measures	measure	NOUN
easat-3025	43	17	to	to	PART
easat-3025	43	18	cover	cover	VERB
easat-3025	43	19	outstanding	outstanding	ADJ
easat-3025	43	20	payments	payment	NOUN
easat-3025	43	21	,	,	PUNCT
easat-3025	43	22	including	include	VERB
easat-3025	43	23	r52bn	r52bn	VERB
easat-3025	43	24	owed	owe	VERB
easat-3025	43	25	by	by	ADP
easat-3025	43	26	local	local	ADJ
easat-3025	43	27	municipalities	municipality	NOUN
easat-3025	43	28	(	(	PUNCT
easat-3025	43	29	12	12	NUM
easat-3025	43	30	)	)	PUNCT
easat-3025	43	31	.	.	PUNCT
easat-3025	44	1	corruption	corruption	NOUN
easat-3025	44	2	is	be	AUX
easat-3025	44	3	one	one	NUM
easat-3025	44	4	of	of	ADP
easat-3025	44	5	the	the	DET
easat-3025	44	6	key	key	ADJ
easat-3025	44	7	causes	cause	NOUN
easat-3025	44	8	of	of	ADP
easat-3025	44	9	the	the	DET
easat-3025	44	10	misappropriation	misappropriation	NOUN
easat-3025	44	11	of	of	ADP
easat-3025	44	12	public	public	ADJ
easat-3025	44	13	funds	fund	NOUN
easat-3025	44	14	.	.	PUNCT
easat-3025	45	1	both	both	DET
easat-3025	45	2	soes	soe	NOUN
easat-3025	45	3	and	and	CCONJ
easat-3025	45	4	municipalities	municipality	NOUN
easat-3025	45	5	are	be	AUX
easat-3025	45	6	rife	rife	ADJ
easat-3025	45	7	with	with	ADP
easat-3025	45	8	corruption	corruption	NOUN
easat-3025	45	9	,	,	PUNCT
easat-3025	45	10	which	which	PRON
easat-3025	45	11	manifests	manifest	VERB
easat-3025	45	12	in	in	ADP
easat-3025	45	13	various	various	ADJ
easat-3025	45	14	ways	way	NOUN
easat-3025	45	15	,	,	PUNCT
easat-3025	45	16	such	such	ADJ
easat-3025	45	17	as	as	ADP
easat-3025	45	18	fraud	fraud	NOUN
easat-3025	45	19	,	,	PUNCT
easat-3025	45	20	bribery	bribery	NOUN
easat-3025	45	21	,	,	PUNCT
easat-3025	45	22	and	and	CCONJ
easat-3025	45	23	embezzlement	embezzlement	NOUN
easat-3025	45	24	(	(	PUNCT
easat-3025	45	25	13	13	NUM
easat-3025	45	26	)	)	PUNCT
easat-3025	45	27	.	.	PUNCT
easat-3025	46	1	public	public	ADJ
easat-3025	46	2	officials	official	NOUN
easat-3025	46	3	in	in	ADP
easat-3025	46	4	positions	position	NOUN
easat-3025	46	5	of	of	ADP
easat-3025	46	6	authority	authority	NOUN
easat-3025	46	7	are	be	AUX
easat-3025	46	8	primarily	primarily	ADV
easat-3025	46	9	responsible	responsible	ADJ
easat-3025	46	10	for	for	ADP
easat-3025	46	11	the	the	DET
easat-3025	46	12	alleged	alleged	ADJ
easat-3025	46	13	corruption	corruption	NOUN
easat-3025	46	14	because	because	SCONJ
easat-3025	46	15	they	they	PRON
easat-3025	46	16	abuse	abuse	VERB
easat-3025	46	17	their	their	PRON
easat-3025	46	18	influence	influence	NOUN
easat-3025	46	19	to	to	PART
easat-3025	46	20	rig	rig	VERB
easat-3025	46	21	bids	bid	NOUN
easat-3025	46	22	and	and	CCONJ
easat-3025	46	23	contracts	contract	NOUN
easat-3025	46	24	in	in	ADP
easat-3025	46	25	their	their	PRON
easat-3025	46	26	favour	favour	NOUN
easat-3025	46	27	(	(	PUNCT
easat-3025	46	28	14	14	NUM
easat-3025	46	29	)	)	PUNCT
easat-3025	46	30	.	.	PUNCT
easat-3025	47	1	the	the	DET
easat-3025	47	2	mismanagement	mismanagement	NOUN
easat-3025	47	3	of	of	ADP
easat-3025	47	4	financial	financial	ADJ
easat-3025	47	5	resources	resource	NOUN
easat-3025	47	6	in	in	ADP
easat-3025	47	7	soes	soe	NOUN
easat-3025	47	8	and	and	CCONJ
easat-3025	47	9	municipalities	municipality	NOUN
easat-3025	47	10	results	result	NOUN
easat-3025	47	11	in	in	ADP
easat-3025	47	12	poor	poor	ADJ
easat-3025	47	13	financial	financial	ADJ
easat-3025	47	14	management	management	NOUN
easat-3025	47	15	systems	system	NOUN
easat-3025	47	16	(	(	PUNCT
easat-3025	47	17	14	14	NUM
easat-3025	47	18	)	)	PUNCT
easat-3025	47	19	,	,	PUNCT
easat-3025	47	20	and	and	CCONJ
easat-3025	47	21	many	many	ADJ
easat-3025	47	22	of	of	ADP
easat-3025	47	23	these	these	DET
easat-3025	47	24	organisations	organisation	NOUN
easat-3025	47	25	lack	lack	VERB
easat-3025	47	26	efficient	efficient	ADJ
easat-3025	47	27	financial	financial	ADJ
easat-3025	47	28	procedures	procedure	NOUN
easat-3025	47	29	and	and	CCONJ
easat-3025	47	30	controls	control	NOUN
easat-3025	47	31	,	,	PUNCT
easat-3025	47	32	which	which	PRON
easat-3025	47	33	result	result	VERB
easat-3025	47	34	in	in	ADP
easat-3025	47	35	financial	financial	ADJ
easat-3025	47	36	irregularities	irregularity	NOUN
easat-3025	47	37	and	and	CCONJ
easat-3025	47	38	loss	loss	NOUN
easat-3025	47	39	of	of	ADP
easat-3025	47	40	funds	fund	NOUN
easat-3025	47	41	(	(	PUNCT
easat-3025	47	42	13	13	NUM
easat-3025	47	43	)	)	PUNCT
easat-3025	47	44	.	.	PUNCT
easat-3025	48	1	furthermore	furthermore	ADV
easat-3025	48	2	,	,	PUNCT
easat-3025	48	3	the	the	DET
easat-3025	48	4	financial	financial	ADJ
easat-3025	48	5	difficulties	difficulty	NOUN
easat-3025	48	6	encountered	encounter	VERB
easat-3025	48	7	by	by	ADP
easat-3025	48	8	soes	soe	NOUN
easat-3025	48	9	and	and	CCONJ
easat-3025	48	10	municipalities	municipality	NOUN
easat-3025	48	11	are	be	AUX
easat-3025	48	12	made	make	VERB
easat-3025	48	13	worse	bad	ADJ
easat-3025	48	14	by	by	ADP
easat-3025	48	15	the	the	DET
easat-3025	48	16	inability	inability	NOUN
easat-3025	48	17	to	to	PART
easat-3025	48	18	mobilise	mobilise	VERB
easat-3025	48	19	debts	debt	NOUN
easat-3025	48	20	from	from	ADP
easat-3025	48	21	the	the	DET
easat-3025	48	22	service	service	NOUN
easat-3025	48	23	consumers	consumer	NOUN
easat-3025	48	24	(	(	PUNCT
easat-3025	48	25	15,16	15,16	NUM
easat-3025	48	26	)	)	PUNCT
easat-3025	48	27	.	.	PUNCT
easat-3025	49	1	therefore	therefore	ADV
easat-3025	49	2	,	,	PUNCT
easat-3025	49	3	south	south	PROPN
easat-3025	49	4	africa	africa	PROPN
easat-3025	49	5	has	have	VERB
easat-3025	49	6	a	a	DET
easat-3025	49	7	significant	significant	ADJ
easat-3025	49	8	burden	burden	NOUN
easat-3025	49	9	due	due	ADP
easat-3025	49	10	to	to	ADP
easat-3025	49	11	financial	financial	ADJ
easat-3025	49	12	mismanagement	mismanagement	NOUN
easat-3025	49	13	in	in	ADP
easat-3025	49	14	soes	soe	NOUN
easat-3025	49	15	and	and	CCONJ
easat-3025	49	16	municipalities	municipality	NOUN
easat-3025	49	17	.	.	PUNCT
easat-3025	50	1	(	(	PUNCT
easat-3025	50	2	11	11	NUM
easat-3025	50	3	)	)	PUNCT
easat-3025	50	4	advise	advise	VERB
easat-3025	50	5	that	that	SCONJ
easat-3025	50	6	corrective	corrective	ADJ
easat-3025	50	7	action	action	NOUN
easat-3025	50	8	must	must	AUX
easat-3025	50	9	be	be	AUX
easat-3025	50	10	performed	perform	VERB
easat-3025	50	11	,	,	PUNCT
easat-3025	50	12	including	include	VERB
easat-3025	50	13	enhancing	enhance	VERB
easat-3025	50	14	governance	governance	NOUN
easat-3025	50	15	frameworks	framework	NOUN
easat-3025	50	16	,	,	PUNCT
easat-3025	50	17	implementing	implement	VERB
easat-3025	50	18	efficient	efficient	ADJ
easat-3025	50	19	financial	financial	ADJ
easat-3025	50	20	management	management	NOUN
easat-3025	50	21	systems	system	NOUN
easat-3025	50	22	,	,	PUNCT
easat-3025	50	23	and	and	CCONJ
easat-3025	50	24	implementing	implement	VERB
easat-3025	50	25	consequence	consequence	NOUN
easat-3025	50	26	management	management	NOUN
easat-3025	50	27	on	on	ADP
easat-3025	50	28	corrupt	corrupt	ADJ
easat-3025	50	29	public	public	ADJ
easat-3025	50	30	officials	official	NOUN
easat-3025	50	31	.	.	PUNCT
easat-3025	51	1	as	as	ADP
easat-3025	51	2	a	a	DET
easat-3025	51	3	road	road	NOUN
easat-3025	51	4	map	map	NOUN
easat-3025	51	5	to	to	ADP
easat-3025	51	6	establishing	establish	VERB
easat-3025	51	7	this	this	DET
easat-3025	51	8	corrective	corrective	ADJ
easat-3025	51	9	action	action	NOUN
easat-3025	51	10	,	,	PUNCT
easat-3025	51	11	this	this	DET
easat-3025	51	12	study	study	NOUN
easat-3025	51	13	provides	provide	VERB
easat-3025	51	14	an	an	DET
easat-3025	51	15	integrative	integrative	ADJ
easat-3025	51	16	review	review	NOUN
easat-3025	51	17	of	of	ADP
easat-3025	51	18	how	how	SCONJ
easat-3025	51	19	financial	financial	ADJ
easat-3025	51	20	resources	resource	NOUN
easat-3025	51	21	in	in	ADP
easat-3025	51	22	soes	soe	NOUN
easat-3025	51	23	and	and	CCONJ
easat-3025	51	24	municipalities	municipality	NOUN
easat-3025	51	25	can	can	AUX
easat-3025	51	26	be	be	AUX
easat-3025	51	27	appropriately	appropriately	ADV
easat-3025	51	28	managed	manage	VERB
easat-3025	51	29	.	.	PUNCT
easat-3025	52	1	according	accord	VERB
easat-3025	52	2	to	to	ADP
easat-3025	52	3	the	the	DET
easat-3025	52	4	(	(	PUNCT
easat-3025	52	5	4	4	NUM
easat-3025	52	6	)	)	PUNCT
easat-3025	52	7	,	,	PUNCT
easat-3025	52	8	the	the	DET
easat-3025	52	9	illegal	illegal	ADJ
easat-3025	52	10	activities	activity	NOUN
easat-3025	52	11	occurring	occur	VERB
easat-3025	52	12	in	in	ADP
easat-3025	52	13	south	south	ADJ
easat-3025	52	14	african	african	ADJ
easat-3025	52	15	soes	soe	NOUN
easat-3025	52	16	reduce	reduce	VERB
easat-3025	52	17	economic	economic	ADJ
easat-3025	52	18	growth	growth	NOUN
easat-3025	52	19	and	and	CCONJ
easat-3025	52	20	income	income	NOUN
easat-3025	52	21	,	,	PUNCT
easat-3025	52	22	consequently	consequently	ADV
easat-3025	52	23	increasing	increase	VERB
easat-3025	52	24	job	job	NOUN
easat-3025	52	25	losses	loss	NOUN
easat-3025	52	26	and	and	CCONJ
easat-3025	52	27	the	the	DET
easat-3025	52	28	risk	risk	NOUN
easat-3025	52	29	of	of	ADP
easat-3025	52	30	poverty	poverty	NOUN
easat-3025	52	31	.	.	PUNCT
easat-3025	53	1	soes	soe	NOUN
easat-3025	53	2	in	in	ADP
easat-3025	53	3	south	south	PROPN
easat-3025	53	4	africa	africa	PROPN
easat-3025	53	5	continue	continue	VERB
easat-3025	53	6	to	to	PART
easat-3025	53	7	pose	pose	VERB
easat-3025	53	8	challenges	challenge	NOUN
easat-3025	53	9	for	for	ADP
easat-3025	53	10	the	the	DET
easat-3025	53	11	government	government	NOUN
easat-3025	53	12	,	,	PUNCT
easat-3025	53	13	citizens	citizen	NOUN
easat-3025	53	14	,	,	PUNCT
easat-3025	53	15	and	and	CCONJ
easat-3025	53	16	businesses	business	NOUN
easat-3025	53	17	.	.	PUNCT
easat-3025	54	1	to	to	PART
easat-3025	54	2	address	address	VERB
easat-3025	54	3	these	these	DET
easat-3025	54	4	issues	issue	NOUN
easat-3025	54	5	,	,	PUNCT
easat-3025	54	6	the	the	DET
easat-3025	54	7	following	follow	VERB
easat-3025	54	8	4737	4737	NUM
easat-3025	54	9	edelweiss	edelweiss	PROPN
easat-3025	54	10	applied	apply	VERB
easat-3025	54	11	science	science	NOUN
easat-3025	54	12	and	and	CCONJ
easat-3025	54	13	technology	technology	NOUN
easat-3025	54	14	issn	issn	PROPN
easat-3025	54	15	:	:	PUNCT
easat-3025	54	16	2576	2576	NUM
easat-3025	54	17	-	-	SYM
easat-3025	54	18	8484	8484	NUM
easat-3025	54	19	vol	vol	NOUN
easat-3025	54	20	.	.	PROPN
easat-3025	55	1	8	8	NUM
easat-3025	55	2	,	,	PUNCT
easat-3025	55	3	no	no	INTJ
easat-3025	55	4	.	.	NOUN
easat-3025	56	1	6	6	NUM
easat-3025	56	2	:	:	SYM
easat-3025	56	3	4735	4735	NUM
easat-3025	56	4	-	-	SYM
easat-3025	56	5	4748	4748	NUM
easat-3025	56	6	,	,	PUNCT
easat-3025	56	7	2024	2024	NUM
easat-3025	56	8	doi	doi	NOUN
easat-3025	56	9	:	:	PUNCT
easat-3025	56	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	56	11	©	©	ADP
easat-3025	56	12	2024	2024	NUM
easat-3025	56	13	by	by	ADP
easat-3025	56	14	the	the	DET
easat-3025	56	15	authors	author	NOUN
easat-3025	56	16	;	;	PUNCT
easat-3025	56	17	licensee	licensee	PROPN
easat-3025	56	18	learning	learn	VERB
easat-3025	56	19	gate	gate	PROPN
easat-3025	56	20	research	research	NOUN
easat-3025	56	21	questions	question	NOUN
easat-3025	56	22	were	be	AUX
easat-3025	56	23	used	use	VERB
easat-3025	56	24	as	as	ADP
easat-3025	56	25	a	a	DET
easat-3025	56	26	road	road	NOUN
easat-3025	56	27	map	map	NOUN
easat-3025	56	28	to	to	PART
easat-3025	56	29	establish	establish	VERB
easat-3025	56	30	corrective	corrective	ADJ
easat-3025	56	31	action	action	NOUN
easat-3025	56	32	on	on	ADP
easat-3025	56	33	how	how	SCONJ
easat-3025	56	34	financial	financial	ADJ
easat-3025	56	35	resources	resource	NOUN
easat-3025	56	36	in	in	ADP
easat-3025	56	37	soes	soe	NOUN
easat-3025	56	38	and	and	CCONJ
easat-3025	56	39	municipalities	municipality	NOUN
easat-3025	56	40	can	can	AUX
easat-3025	56	41	be	be	AUX
easat-3025	56	42	appropriately	appropriately	ADV
easat-3025	56	43	managed	manage	VERB
easat-3025	56	44	:	:	PUNCT
easat-3025	56	45	1	1	X
easat-3025	56	46	.	.	X
easat-3025	56	47	how	how	SCONJ
easat-3025	56	48	does	do	AUX
easat-3025	56	49	the	the	DET
easat-3025	56	50	mismanagement	mismanagement	NOUN
easat-3025	56	51	of	of	ADP
easat-3025	56	52	financial	financial	ADJ
easat-3025	56	53	resources	resource	NOUN
easat-3025	56	54	in	in	ADP
easat-3025	56	55	soes	soe	NOUN
easat-3025	56	56	and	and	CCONJ
easat-3025	56	57	municipalities	municipality	NOUN
easat-3025	56	58	negatively	negatively	ADV
easat-3025	56	59	affect	affect	VERB
easat-3025	56	60	public	public	ADJ
easat-3025	56	61	and	and	CCONJ
easat-3025	56	62	private	private	ADJ
easat-3025	56	63	companies	company	NOUN
easat-3025	56	64	,	,	PUNCT
easat-3025	56	65	as	as	ADV
easat-3025	56	66	well	well	ADV
easat-3025	56	67	as	as	ADP
easat-3025	56	68	the	the	DET
easat-3025	56	69	economy	economy	NOUN
easat-3025	56	70	of	of	ADP
easat-3025	56	71	south	south	PROPN
easat-3025	56	72	africa	africa	PROPN
easat-3025	56	73	?	?	PUNCT
easat-3025	57	1	2	2	X
easat-3025	57	2	.	.	X
easat-3025	58	1	what	what	PRON
easat-3025	58	2	financial	financial	ADJ
easat-3025	58	3	measures	measure	NOUN
easat-3025	58	4	can	can	AUX
easat-3025	58	5	be	be	AUX
easat-3025	58	6	implemented	implement	VERB
easat-3025	58	7	to	to	PART
easat-3025	58	8	protect	protect	VERB
easat-3025	58	9	soes	soe	NOUN
easat-3025	58	10	and	and	CCONJ
easat-3025	58	11	municipalities	municipality	NOUN
easat-3025	58	12	from	from	ADP
easat-3025	58	13	the	the	DET
easat-3025	58	14	mismanagement	mismanagement	NOUN
easat-3025	58	15	of	of	ADP
easat-3025	58	16	funds	fund	NOUN
easat-3025	58	17	,	,	PUNCT
easat-3025	58	18	embezzlement	embezzlement	NOUN
easat-3025	58	19	,	,	PUNCT
easat-3025	58	20	state	state	NOUN
easat-3025	58	21	capture	capture	NOUN
easat-3025	58	22	,	,	PUNCT
easat-3025	58	23	and	and	CCONJ
easat-3025	58	24	corruption	corruption	NOUN
easat-3025	58	25	?	?	PUNCT
easat-3025	59	1	3	3	X
easat-3025	59	2	.	.	NOUN
easat-3025	59	3	which	which	DET
easat-3025	59	4	policies	policy	NOUN
easat-3025	59	5	can	can	AUX
easat-3025	59	6	be	be	AUX
easat-3025	59	7	employed	employ	VERB
easat-3025	59	8	in	in	ADP
easat-3025	59	9	soes	soe	NOUN
easat-3025	59	10	and	and	CCONJ
easat-3025	59	11	municipalities	municipality	NOUN
easat-3025	59	12	that	that	PRON
easat-3025	59	13	will	will	AUX
easat-3025	59	14	mitigate	mitigate	VERB
easat-3025	59	15	the	the	DET
easat-3025	59	16	risks	risk	NOUN
easat-3025	59	17	of	of	ADP
easat-3025	59	18	the	the	DET
easat-3025	59	19	mismanagement	mismanagement	NOUN
easat-3025	59	20	of	of	ADP
easat-3025	59	21	financial	financial	ADJ
easat-3025	59	22	resources	resource	NOUN
easat-3025	59	23	that	that	PRON
easat-3025	59	24	will	will	AUX
easat-3025	59	25	work	work	VERB
easat-3025	59	26	effectively	effectively	ADV
easat-3025	59	27	?	?	PUNCT
easat-3025	60	1	this	this	DET
easat-3025	60	2	study	study	NOUN
easat-3025	60	3	was	be	AUX
easat-3025	60	4	guided	guide	VERB
easat-3025	60	5	by	by	ADP
easat-3025	60	6	the	the	DET
easat-3025	60	7	above	above	ADJ
easat-3025	60	8	research	research	NOUN
easat-3025	60	9	questions	question	NOUN
easat-3025	60	10	,	,	PUNCT
easat-3025	60	11	which	which	PRON
easat-3025	60	12	aim	aim	VERB
easat-3025	60	13	to	to	PART
easat-3025	60	14	provide	provide	VERB
easat-3025	60	15	a	a	DET
easat-3025	60	16	comprehensive	comprehensive	ADJ
easat-3025	60	17	roadmap	roadmap	NOUN
easat-3025	60	18	for	for	ADP
easat-3025	60	19	establishing	establish	VERB
easat-3025	60	20	corrective	corrective	ADJ
easat-3025	60	21	actions	action	NOUN
easat-3025	60	22	to	to	PART
easat-3025	60	23	ensure	ensure	VERB
easat-3025	60	24	appropriate	appropriate	ADJ
easat-3025	60	25	financial	financial	ADJ
easat-3025	60	26	management	management	NOUN
easat-3025	60	27	and	and	CCONJ
easat-3025	60	28	governance	governance	NOUN
easat-3025	60	29	in	in	ADP
easat-3025	60	30	these	these	DET
easat-3025	60	31	critical	critical	ADJ
easat-3025	60	32	institutions	institution	NOUN
easat-3025	60	33	.	.	PUNCT
easat-3025	61	1	the	the	DET
easat-3025	61	2	goal	goal	NOUN
easat-3025	61	3	is	be	AUX
easat-3025	61	4	to	to	PART
easat-3025	61	5	develop	develop	VERB
easat-3025	61	6	actionable	actionable	ADJ
easat-3025	61	7	strategies	strategy	NOUN
easat-3025	61	8	that	that	PRON
easat-3025	61	9	mitigate	mitigate	VERB
easat-3025	61	10	these	these	DET
easat-3025	61	11	risks	risk	NOUN
easat-3025	61	12	,	,	PUNCT
easat-3025	61	13	thereby	thereby	ADV
easat-3025	61	14	enhancing	enhance	VERB
easat-3025	61	15	the	the	DET
easat-3025	61	16	financial	financial	ADJ
easat-3025	61	17	stability	stability	NOUN
easat-3025	61	18	and	and	CCONJ
easat-3025	61	19	operational	operational	ADJ
easat-3025	61	20	effectiveness	effectiveness	NOUN
easat-3025	61	21	of	of	ADP
easat-3025	61	22	soes	soe	NOUN
easat-3025	61	23	and	and	CCONJ
easat-3025	61	24	municipalities	municipality	NOUN
easat-3025	61	25	and	and	CCONJ
easat-3025	61	26	contributing	contribute	VERB
easat-3025	61	27	to	to	ADP
easat-3025	61	28	sustainable	sustainable	ADJ
easat-3025	61	29	economic	economic	ADJ
easat-3025	61	30	growth	growth	NOUN
easat-3025	61	31	and	and	CCONJ
easat-3025	61	32	social	social	ADJ
easat-3025	61	33	well	well	ADV
easat-3025	61	34	-	-	PUNCT
easat-3025	61	35	being	being	NOUN
easat-3025	61	36	in	in	ADP
easat-3025	61	37	south	south	PROPN
easat-3025	61	38	africa	africa	PROPN
easat-3025	61	39	.	.	PUNCT
easat-3025	62	1	the	the	DET
easat-3025	62	2	following	follow	VERB
easat-3025	62	3	section	section	NOUN
easat-3025	62	4	provides	provide	VERB
easat-3025	62	5	the	the	DET
easat-3025	62	6	theoretical	theoretical	ADJ
easat-3025	62	7	framework	framework	NOUN
easat-3025	62	8	of	of	ADP
easat-3025	62	9	the	the	DET
easat-3025	62	10	study	study	NOUN
easat-3025	62	11	.	.	PUNCT
easat-3025	63	1	1.2	1.2	NUM
easat-3025	63	2	.	.	PUNCT
easat-3025	63	3	theoretical	theoretical	ADJ
easat-3025	63	4	framework	framework	PROPN
easat-3025	63	5	r.	r.	PROPN
easat-3025	63	6	edward	edward	PROPN
easat-3025	63	7	freeman	freeman	PROPN
easat-3025	63	8	originally	originally	ADV
easat-3025	63	9	proposed	propose	VERB
easat-3025	63	10	the	the	DET
easat-3025	63	11	stakeholder	stakeholder	NOUN
easat-3025	63	12	theory	theory	NOUN
easat-3025	63	13	in	in	ADP
easat-3025	63	14	his	his	PRON
easat-3025	63	15	1984	1984	NUM
easat-3025	63	16	book	book	NOUN
easat-3025	63	17	entitled	entitle	VERB
easat-3025	63	18	"	"	PUNCT
easat-3025	63	19	strategic	strategic	ADJ
easat-3025	63	20	management	management	NOUN
easat-3025	63	21	:	:	PUNCT
easat-3025	63	22	a	a	DET
easat-3025	63	23	stakeholder	stakeholder	NOUN
easat-3025	63	24	approach	approach	NOUN
easat-3025	63	25	.	.	PUNCT
easat-3025	63	26	"	"	PUNCT
easat-3025	64	1	the	the	DET
easat-3025	64	2	theory	theory	NOUN
easat-3025	64	3	was	be	AUX
easat-3025	64	4	introduced	introduce	VERB
easat-3025	64	5	as	as	ADP
easat-3025	64	6	a	a	DET
easat-3025	64	7	counterpoint	counterpoint	NOUN
easat-3025	64	8	to	to	ADP
easat-3025	64	9	the	the	DET
easat-3025	64	10	traditional	traditional	ADJ
easat-3025	64	11	shareholder	shareholder	NOUN
easat-3025	64	12	-	-	PUNCT
easat-3025	64	13	centric	centric	ADJ
easat-3025	64	14	view	view	NOUN
easat-3025	64	15	of	of	ADP
easat-3025	64	16	the	the	DET
easat-3025	64	17	firm	firm	NOUN
easat-3025	64	18	,	,	PUNCT
easat-3025	64	19	which	which	PRON
easat-3025	64	20	focused	focus	VERB
easat-3025	64	21	primarily	primarily	ADV
easat-3025	64	22	on	on	ADP
easat-3025	64	23	maximizing	maximize	VERB
easat-3025	64	24	shareholder	shareholder	NOUN
easat-3025	64	25	value	value	NOUN
easat-3025	64	26	(	(	PUNCT
easat-3025	64	27	17	17	NUM
easat-3025	64	28	)	)	PUNCT
easat-3025	64	29	.	.	PUNCT
easat-3025	65	1	the	the	DET
easat-3025	65	2	stakeholder	stakeholder	NOUN
easat-3025	65	3	theory	theory	NOUN
easat-3025	65	4	expanded	expand	VERB
easat-3025	65	5	the	the	DET
easat-3025	65	6	scope	scope	NOUN
easat-3025	65	7	of	of	ADP
easat-3025	65	8	managerial	managerial	ADJ
easat-3025	65	9	responsibility	responsibility	NOUN
easat-3025	65	10	to	to	PART
easat-3025	65	11	include	include	VERB
easat-3025	65	12	a	a	DET
easat-3025	65	13	broader	broad	ADJ
easat-3025	65	14	array	array	NOUN
easat-3025	65	15	of	of	ADP
easat-3025	65	16	constituents	constituent	NOUN
easat-3025	65	17	to	to	PART
easat-3025	65	18	show	show	VERB
easat-3025	65	19	the	the	DET
easat-3025	65	20	importance	importance	NOUN
easat-3025	65	21	of	of	ADP
easat-3025	65	22	considering	consider	VERB
easat-3025	65	23	all	all	DET
easat-3025	65	24	individuals	individual	NOUN
easat-3025	65	25	and	and	CCONJ
easat-3025	65	26	groups	group	NOUN
easat-3025	65	27	affected	affect	VERB
easat-3025	65	28	by	by	ADP
easat-3025	65	29	an	an	DET
easat-3025	65	30	organisation	organisation	NOUN
easat-3025	65	31	's	's	PART
easat-3025	65	32	actions	action	NOUN
easat-3025	65	33	.	.	PUNCT
easat-3025	66	1	according	accord	VERB
easat-3025	66	2	to	to	ADP
easat-3025	66	3	(	(	PUNCT
easat-3025	66	4	18	18	NUM
easat-3025	66	5	)	)	PUNCT
easat-3025	66	6	,	,	PUNCT
easat-3025	66	7	the	the	DET
easat-3025	66	8	stakeholder	stakeholder	NOUN
easat-3025	66	9	theory	theory	NOUN
easat-3025	66	10	deals	deal	VERB
easat-3025	66	11	with	with	ADP
easat-3025	66	12	managing	manage	VERB
easat-3025	66	13	stakeholders	stakeholder	NOUN
easat-3025	66	14	in	in	ADP
easat-3025	66	15	projects	project	NOUN
easat-3025	66	16	or	or	CCONJ
easat-3025	66	17	organisations	organisation	NOUN
easat-3025	66	18	.	.	PUNCT
easat-3025	67	1	it	it	PRON
easat-3025	67	2	is	be	AUX
easat-3025	67	3	concerned	concern	VERB
easat-3025	67	4	with	with	ADP
easat-3025	67	5	business	business	NOUN
easat-3025	67	6	ethics	ethic	NOUN
easat-3025	67	7	,	,	PUNCT
easat-3025	67	8	morality	morality	NOUN
easat-3025	67	9	,	,	PUNCT
easat-3025	67	10	and	and	CCONJ
easat-3025	67	11	values	value	NOUN
easat-3025	67	12	,	,	PUNCT
easat-3025	67	13	with	with	ADP
easat-3025	67	14	the	the	DET
easat-3025	67	15	objective	objective	NOUN
easat-3025	67	16	of	of	ADP
easat-3025	67	17	optimising	optimise	VERB
easat-3025	67	18	relationships	relationship	NOUN
easat-3025	67	19	with	with	ADP
easat-3025	67	20	stakeholders	stakeholder	NOUN
easat-3025	67	21	to	to	PART
easat-3025	67	22	make	make	VERB
easat-3025	67	23	the	the	DET
easat-3025	67	24	project	project	NOUN
easat-3025	67	25	or	or	CCONJ
easat-3025	67	26	organisation	organisation	NOUN
easat-3025	67	27	more	more	ADV
easat-3025	67	28	efficient	efficient	ADJ
easat-3025	67	29	.	.	PUNCT
easat-3025	68	1	it	it	PRON
easat-3025	68	2	is	be	AUX
easat-3025	68	3	also	also	ADV
easat-3025	68	4	used	use	VERB
easat-3025	68	5	in	in	ADP
easat-3025	68	6	various	various	ADJ
easat-3025	68	7	critical	critical	ADJ
easat-3025	68	8	areas	area	NOUN
easat-3025	68	9	,	,	PUNCT
easat-3025	68	10	such	such	ADJ
easat-3025	68	11	as	as	ADP
easat-3025	68	12	project	project	NOUN
easat-3025	68	13	management	management	NOUN
easat-3025	68	14	,	,	PUNCT
easat-3025	68	15	corporate	corporate	ADJ
easat-3025	68	16	social	social	ADJ
easat-3025	68	17	responsibility	responsibility	NOUN
easat-3025	68	18	,	,	PUNCT
easat-3025	68	19	strategic	strategic	ADJ
easat-3025	68	20	management	management	NOUN
easat-3025	68	21	,	,	PUNCT
easat-3025	68	22	and	and	CCONJ
easat-3025	68	23	business	business	NOUN
easat-3025	68	24	ethics	ethic	NOUN
easat-3025	68	25	(	(	PUNCT
easat-3025	68	26	18	18	NUM
easat-3025	68	27	)	)	PUNCT
easat-3025	68	28	.	.	PUNCT
easat-3025	69	1	the	the	DET
easat-3025	69	2	stakeholder	stakeholder	NOUN
easat-3025	69	3	theory	theory	NOUN
easat-3025	69	4	was	be	AUX
easat-3025	69	5	used	use	VERB
easat-3025	69	6	to	to	PART
easat-3025	69	7	analyse	analyse	VERB
easat-3025	69	8	the	the	DET
easat-3025	69	9	existing	exist	VERB
easat-3025	69	10	organisational	organisational	ADJ
easat-3025	69	11	ethics	ethic	NOUN
easat-3025	69	12	,	,	PUNCT
easat-3025	69	13	morals	moral	NOUN
easat-3025	69	14	,	,	PUNCT
easat-3025	69	15	and	and	CCONJ
easat-3025	69	16	values	value	NOUN
easat-3025	69	17	of	of	ADP
easat-3025	69	18	soes	soe	NOUN
easat-3025	69	19	and	and	CCONJ
easat-3025	69	20	municipalities	municipality	NOUN
easat-3025	69	21	in	in	ADP
easat-3025	69	22	their	their	PRON
easat-3025	69	23	involvement	involvement	NOUN
easat-3025	69	24	with	with	ADP
easat-3025	69	25	both	both	CCONJ
easat-3025	69	26	public	public	ADJ
easat-3025	69	27	and	and	CCONJ
easat-3025	69	28	private	private	ADJ
easat-3025	69	29	companies	company	NOUN
easat-3025	69	30	and	and	CCONJ
easat-3025	69	31	the	the	DET
easat-3025	69	32	citizens	citizen	NOUN
easat-3025	69	33	of	of	ADP
easat-3025	69	34	south	south	PROPN
easat-3025	69	35	africa	africa	PROPN
easat-3025	69	36	.	.	PUNCT
easat-3025	70	1	according	accord	VERB
easat-3025	70	2	to	to	ADP
easat-3025	70	3	(	(	PUNCT
easat-3025	70	4	19	19	NUM
easat-3025	70	5	)	)	PUNCT
easat-3025	70	6	,	,	PUNCT
easat-3025	70	7	the	the	DET
easat-3025	70	8	stakeholder	stakeholder	NOUN
easat-3025	70	9	theory	theory	NOUN
easat-3025	70	10	posits	posit	NOUN
easat-3025	70	11	that	that	SCONJ
easat-3025	70	12	organisations	organisation	NOUN
easat-3025	70	13	should	should	AUX
easat-3025	70	14	create	create	VERB
easat-3025	70	15	value	value	NOUN
easat-3025	70	16	for	for	ADP
easat-3025	70	17	shareholders	shareholder	NOUN
easat-3025	70	18	and	and	CCONJ
easat-3025	70	19	all	all	DET
easat-3025	70	20	stakeholders	stakeholder	NOUN
easat-3025	70	21	.	.	PUNCT
easat-3025	71	1	stakeholders	stakeholder	NOUN
easat-3025	71	2	are	be	AUX
easat-3025	71	3	defined	define	VERB
easat-3025	71	4	as	as	ADP
easat-3025	71	5	any	any	DET
easat-3025	71	6	individuals	individual	NOUN
easat-3025	71	7	or	or	CCONJ
easat-3025	71	8	groups	group	NOUN
easat-3025	71	9	affected	affect	VERB
easat-3025	71	10	by	by	ADP
easat-3025	71	11	or	or	CCONJ
easat-3025	71	12	can	can	AUX
easat-3025	71	13	affect	affect	VERB
easat-3025	71	14	the	the	DET
easat-3025	71	15	achievement	achievement	NOUN
easat-3025	71	16	of	of	ADP
easat-3025	71	17	the	the	DET
easat-3025	71	18	organisation	organisation	NOUN
easat-3025	71	19	's	's	PART
easat-3025	71	20	objectives	objective	NOUN
easat-3025	71	21	.	.	PUNCT
easat-3025	72	1	the	the	DET
easat-3025	72	2	stakeholders	stakeholder	NOUN
easat-3025	72	3	may	may	AUX
easat-3025	72	4	include	include	VERB
easat-3025	72	5	the	the	DET
easat-3025	72	6	shareholders	shareholder	NOUN
easat-3025	72	7	,	,	PUNCT
easat-3025	72	8	employees	employee	NOUN
easat-3025	72	9	,	,	PUNCT
easat-3025	72	10	customers	customer	NOUN
easat-3025	72	11	,	,	PUNCT
easat-3025	72	12	suppliers	supplier	NOUN
easat-3025	72	13	,	,	PUNCT
easat-3025	72	14	communities	community	NOUN
easat-3025	72	15	,	,	PUNCT
easat-3025	72	16	and	and	CCONJ
easat-3025	72	17	the	the	DET
easat-3025	72	18	environment	environment	NOUN
easat-3025	72	19	where	where	SCONJ
easat-3025	72	20	the	the	DET
easat-3025	72	21	organisation	organisation	NOUN
easat-3025	72	22	operates	operate	VERB
easat-3025	72	23	.	.	PUNCT
easat-3025	73	1	the	the	DET
easat-3025	73	2	theory	theory	NOUN
easat-3025	73	3	advocates	advocate	VERB
easat-3025	73	4	for	for	ADP
easat-3025	73	5	inclusive	inclusive	ADJ
easat-3025	73	6	decision	decision	NOUN
easat-3025	73	7	-	-	PUNCT
easat-3025	73	8	making	making	NOUN
easat-3025	73	9	by	by	ADP
easat-3025	73	10	including	include	VERB
easat-3025	73	11	the	the	DET
easat-3025	73	12	voices	voice	NOUN
easat-3025	73	13	and	and	CCONJ
easat-3025	73	14	interests	interest	NOUN
easat-3025	73	15	of	of	ADP
easat-3025	73	16	various	various	ADJ
easat-3025	73	17	stakeholders	stakeholder	NOUN
easat-3025	73	18	and	and	CCONJ
easat-3025	73	19	understanding	understand	VERB
easat-3025	73	20	their	their	PRON
easat-3025	73	21	needs	need	NOUN
easat-3025	73	22	and	and	CCONJ
easat-3025	73	23	concerns	concern	NOUN
easat-3025	73	24	(	(	PUNCT
easat-3025	73	25	19	19	NUM
easat-3025	73	26	)	)	PUNCT
easat-3025	73	27	.	.	PUNCT
easat-3025	74	1	one	one	NUM
easat-3025	74	2	key	key	ADJ
easat-3025	74	3	dynamic	dynamic	NOUN
easat-3025	74	4	is	be	AUX
easat-3025	74	5	balancing	balance	VERB
easat-3025	74	6	the	the	DET
easat-3025	74	7	often	often	ADV
easat-3025	74	8	-	-	PUNCT
easat-3025	74	9	conflicting	conflict	VERB
easat-3025	74	10	interests	interest	NOUN
easat-3025	74	11	of	of	ADP
easat-3025	74	12	different	different	ADJ
easat-3025	74	13	stakeholders	stakeholder	NOUN
easat-3025	74	14	,	,	PUNCT
easat-3025	74	15	requiring	require	VERB
easat-3025	74	16	effective	effective	ADJ
easat-3025	74	17	management	management	NOUN
easat-3025	74	18	to	to	PART
easat-3025	74	19	negotiate	negotiate	VERB
easat-3025	74	20	and	and	CCONJ
easat-3025	74	21	reconcile	reconcile	VERB
easat-3025	74	22	these	these	DET
easat-3025	74	23	interests	interest	NOUN
easat-3025	74	24	for	for	ADP
easat-3025	74	25	sustainable	sustainable	ADJ
easat-3025	74	26	and	and	CCONJ
easat-3025	74	27	ethical	ethical	ADJ
easat-3025	74	28	outcomes	outcome	NOUN
easat-3025	74	29	(	(	PUNCT
easat-3025	74	30	17	17	NUM
easat-3025	74	31	)	)	PUNCT
easat-3025	74	32	.	.	PUNCT
easat-3025	75	1	the	the	DET
easat-3025	75	2	theory	theory	NOUN
easat-3025	75	3	further	far	ADV
easat-3025	75	4	strongly	strongly	ADV
easat-3025	75	5	emphasises	emphasise	VERB
easat-3025	75	6	ethical	ethical	ADJ
easat-3025	75	7	behaviour	behaviour	NOUN
easat-3025	75	8	and	and	CCONJ
easat-3025	75	9	social	social	ADJ
easat-3025	75	10	responsibility	responsibility	NOUN
easat-3025	75	11	,	,	PUNCT
easat-3025	75	12	suggesting	suggest	VERB
easat-3025	75	13	that	that	SCONJ
easat-3025	75	14	organisations	organisation	NOUN
easat-3025	75	15	have	have	VERB
easat-3025	75	16	moral	moral	ADJ
easat-3025	75	17	obligations	obligation	NOUN
easat-3025	75	18	to	to	ADP
easat-3025	75	19	all	all	DET
easat-3025	75	20	stakeholders	stakeholder	NOUN
easat-3025	75	21	.	.	PUNCT
easat-3025	76	1	in	in	ADP
easat-3025	76	2	the	the	DET
easat-3025	76	3	context	context	NOUN
easat-3025	76	4	of	of	ADP
easat-3025	76	5	soes	soe	NOUN
easat-3025	76	6	and	and	CCONJ
easat-3025	76	7	municipalities	municipality	NOUN
easat-3025	76	8	,	,	PUNCT
easat-3025	76	9	adopting	adopt	VERB
easat-3025	76	10	the	the	DET
easat-3025	76	11	stakeholder	stakeholder	NOUN
easat-3025	76	12	theory	theory	NOUN
easat-3025	76	13	is	be	AUX
easat-3025	76	14	relevant	relevant	ADJ
easat-3025	76	15	due	due	ADP
easat-3025	76	16	to	to	ADP
easat-3025	76	17	the	the	DET
easat-3025	76	18	impact	impact	NOUN
easat-3025	76	19	entities	entity	NOUN
easat-3025	76	20	have	have	VERB
easat-3025	76	21	on	on	ADP
easat-3025	76	22	various	various	ADJ
easat-3025	76	23	stakeholders	stakeholder	NOUN
easat-3025	76	24	.	.	PUNCT
easat-3025	77	1	soes	soe	NOUN
easat-3025	77	2	and	and	CCONJ
easat-3025	77	3	municipalities	municipality	NOUN
easat-3025	77	4	operate	operate	VERB
easat-3025	77	5	in	in	ADP
easat-3025	77	6	environments	environment	NOUN
easat-3025	77	7	where	where	SCONJ
easat-3025	77	8	their	their	PRON
easat-3025	77	9	actions	action	NOUN
easat-3025	77	10	significantly	significantly	ADV
easat-3025	77	11	impact	impact	VERB
easat-3025	77	12	citizens	citizen	NOUN
easat-3025	77	13	,	,	PUNCT
easat-3025	77	14	employees	employee	NOUN
easat-3025	77	15	,	,	PUNCT
easat-3025	77	16	governments	government	NOUN
easat-3025	77	17	,	,	PUNCT
easat-3025	77	18	suppliers	supplier	NOUN
easat-3025	77	19	,	,	PUNCT
easat-3025	77	20	and	and	CCONJ
easat-3025	77	21	the	the	DET
easat-3025	77	22	broader	broad	ADJ
easat-3025	77	23	community	community	NOUN
easat-3025	77	24	.	.	PUNCT
easat-3025	78	1	the	the	DET
easat-3025	78	2	mismanagement	mismanagement	NOUN
easat-3025	78	3	of	of	ADP
easat-3025	78	4	public	public	ADJ
easat-3025	78	5	financial	financial	ADJ
easat-3025	78	6	resources	resource	NOUN
easat-3025	78	7	often	often	ADV
easat-3025	78	8	leads	lead	VERB
easat-3025	78	9	to	to	ADP
easat-3025	78	10	a	a	DET
easat-3025	78	11	loss	loss	NOUN
easat-3025	78	12	of	of	ADP
easat-3025	78	13	trust	trust	NOUN
easat-3025	78	14	and	and	CCONJ
easat-3025	78	15	confidence	confidence	NOUN
easat-3025	78	16	among	among	ADP
easat-3025	78	17	stakeholders	stakeholder	NOUN
easat-3025	78	18	.	.	PUNCT
easat-3025	79	1	these	these	DET
easat-3025	79	2	organisations	organisation	NOUN
easat-3025	79	3	can	can	AUX
easat-3025	79	4	enhance	enhance	VERB
easat-3025	79	5	accountability	accountability	NOUN
easat-3025	79	6	and	and	CCONJ
easat-3025	79	7	transparency	transparency	NOUN
easat-3025	79	8	and	and	CCONJ
easat-3025	79	9	ensure	ensure	VERB
easat-3025	79	10	that	that	SCONJ
easat-3025	79	11	the	the	DET
easat-3025	79	12	needs	need	NOUN
easat-3025	79	13	and	and	CCONJ
easat-3025	79	14	concerns	concern	NOUN
easat-3025	79	15	of	of	ADP
easat-3025	79	16	all	all	DET
easat-3025	79	17	stakeholders	stakeholder	NOUN
easat-3025	79	18	are	be	AUX
easat-3025	79	19	considered	consider	VERB
easat-3025	79	20	and	and	CCONJ
easat-3025	79	21	addressed	address	VERB
easat-3025	79	22	by	by	ADP
easat-3025	79	23	adopting	adopt	VERB
easat-3025	79	24	the	the	DET
easat-3025	79	25	stakeholder	stakeholder	NOUN
easat-3025	79	26	theory	theory	NOUN
easat-3025	79	27	.	.	PUNCT
easat-3025	80	1	the	the	DET
easat-3025	80	2	stakeholder	stakeholder	NOUN
easat-3025	80	3	theory	theory	NOUN
easat-3025	80	4	emphasises	emphasise	VERB
easat-3025	80	5	ethical	ethical	ADJ
easat-3025	80	6	considerations	consideration	NOUN
easat-3025	80	7	and	and	CCONJ
easat-3025	80	8	sustainability	sustainability	NOUN
easat-3025	80	9	,	,	PUNCT
easat-3025	80	10	which	which	PRON
easat-3025	80	11	can	can	AUX
easat-3025	80	12	encourage	encourage	VERB
easat-3025	80	13	soes	soe	NOUN
easat-3025	80	14	and	and	CCONJ
easat-3025	80	15	municipalities	municipality	NOUN
easat-3025	80	16	to	to	PART
easat-3025	80	17	make	make	VERB
easat-3025	80	18	financially	financially	ADV
easat-3025	80	19	sound	sound	ADJ
easat-3025	80	20	,	,	PUNCT
easat-3025	80	21	socially	socially	ADV
easat-3025	80	22	responsible	responsible	ADJ
easat-3025	80	23	,	,	PUNCT
easat-3025	80	24	and	and	CCONJ
easat-3025	80	25	environmentally	environmentally	ADV
easat-3025	80	26	sustainable	sustainable	ADJ
easat-3025	80	27	decisions	decision	NOUN
easat-3025	80	28	.	.	PUNCT
easat-3025	81	1	integrating	integrate	VERB
easat-3025	81	2	the	the	DET
easat-3025	81	3	perspectives	perspective	NOUN
easat-3025	81	4	of	of	ADP
easat-3025	81	5	diverse	diverse	ADJ
easat-3025	81	6	stakeholders	stakeholder	NOUN
easat-3025	81	7	can	can	AUX
easat-3025	81	8	lead	lead	VERB
easat-3025	81	9	to	to	ADP
easat-3025	81	10	more	more	ADV
easat-3025	81	11	informed	informed	ADJ
easat-3025	81	12	and	and	CCONJ
easat-3025	81	13	effective	effective	ADJ
easat-3025	81	14	decision	decision	NOUN
easat-3025	81	15	-	-	PUNCT
easat-3025	81	16	making	making	NOUN
easat-3025	81	17	,	,	PUNCT
easat-3025	81	18	which	which	PRON
easat-3025	81	19	is	be	AUX
easat-3025	81	20	particularly	particularly	ADV
easat-3025	81	21	important	important	ADJ
easat-3025	81	22	in	in	ADP
easat-3025	81	23	public	public	ADJ
easat-3025	81	24	entities	entity	NOUN
easat-3025	81	25	where	where	SCONJ
easat-3025	81	26	the	the	DET
easat-3025	81	27	consequences	consequence	NOUN
easat-3025	81	28	of	of	ADP
easat-3025	81	29	financial	financial	ADJ
easat-3025	81	30	mismanagement	mismanagement	NOUN
easat-3025	81	31	can	can	AUX
easat-3025	81	32	have	have	VERB
easat-3025	81	33	wide	wide	ADV
easat-3025	81	34	-	-	PUNCT
easat-3025	81	35	reaching	reach	VERB
easat-3025	81	36	implications	implication	NOUN
easat-3025	81	37	.	.	PUNCT
easat-3025	82	1	4738	4738	NUM
easat-3025	82	2	edelweiss	edelweiss	PROPN
easat-3025	82	3	applied	apply	VERB
easat-3025	82	4	science	science	NOUN
easat-3025	82	5	and	and	CCONJ
easat-3025	82	6	technology	technology	NOUN
easat-3025	82	7	issn	issn	PROPN
easat-3025	82	8	:	:	PUNCT
easat-3025	82	9	2576	2576	NUM
easat-3025	82	10	-	-	SYM
easat-3025	82	11	8484	8484	NUM
easat-3025	82	12	vol	vol	NOUN
easat-3025	82	13	.	.	PROPN
easat-3025	82	14	8	8	NUM
easat-3025	82	15	,	,	PUNCT
easat-3025	82	16	no	no	INTJ
easat-3025	82	17	.	.	NOUN
easat-3025	83	1	6	6	NUM
easat-3025	83	2	:	:	SYM
easat-3025	83	3	4735	4735	NUM
easat-3025	83	4	-	-	SYM
easat-3025	83	5	4748	4748	NUM
easat-3025	83	6	,	,	PUNCT
easat-3025	83	7	2024	2024	NUM
easat-3025	83	8	doi	doi	NOUN
easat-3025	83	9	:	:	PUNCT
easat-3025	83	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	83	11	©	©	ADP
easat-3025	83	12	2024	2024	NUM
easat-3025	83	13	by	by	ADP
easat-3025	83	14	the	the	DET
easat-3025	83	15	authors	author	NOUN
easat-3025	83	16	;	;	PUNCT
easat-3025	83	17	licensee	licensee	PROPN
easat-3025	83	18	learning	learning	NOUN
easat-3025	83	19	gate	gate	NOUN
easat-3025	83	20	2	2	NUM
easat-3025	83	21	.	.	PUNCT
easat-3025	83	22	research	research	NOUN
easat-3025	83	23	methods	method	NOUN
easat-3025	83	24	this	this	DET
easat-3025	83	25	study	study	NOUN
easat-3025	83	26	adopted	adopt	VERB
easat-3025	83	27	a	a	DET
easat-3025	83	28	qualitative	qualitative	ADJ
easat-3025	83	29	research	research	NOUN
easat-3025	83	30	approach	approach	NOUN
easat-3025	83	31	to	to	PART
easat-3025	83	32	explore	explore	VERB
easat-3025	83	33	the	the	DET
easat-3025	83	34	financial	financial	ADJ
easat-3025	83	35	measures	measure	NOUN
easat-3025	83	36	and	and	CCONJ
easat-3025	83	37	policies	policy	NOUN
easat-3025	83	38	that	that	PRON
easat-3025	83	39	can	can	AUX
easat-3025	83	40	be	be	AUX
easat-3025	83	41	implemented	implement	VERB
easat-3025	83	42	to	to	PART
easat-3025	83	43	protect	protect	VERB
easat-3025	83	44	and	and	CCONJ
easat-3025	83	45	mitigate	mitigate	VERB
easat-3025	83	46	the	the	DET
easat-3025	83	47	risks	risk	NOUN
easat-3025	83	48	of	of	ADP
easat-3025	83	49	mismanagement	mismanagement	NOUN
easat-3025	83	50	of	of	ADP
easat-3025	83	51	financial	financial	ADJ
easat-3025	83	52	resources	resource	NOUN
easat-3025	83	53	in	in	ADP
easat-3025	83	54	soes	soe	NOUN
easat-3025	83	55	and	and	CCONJ
easat-3025	83	56	municipalities	municipality	NOUN
easat-3025	83	57	.	.	PUNCT
easat-3025	84	1	the	the	DET
easat-3025	84	2	qualitative	qualitative	ADJ
easat-3025	84	3	approach	approach	NOUN
easat-3025	84	4	was	be	AUX
easat-3025	84	5	chosen	choose	VERB
easat-3025	84	6	because	because	SCONJ
easat-3025	84	7	it	it	PRON
easat-3025	84	8	provides	provide	VERB
easat-3025	84	9	an	an	DET
easat-3025	84	10	in	in	ADP
easat-3025	84	11	-	-	PUNCT
easat-3025	84	12	depth	depth	NOUN
easat-3025	84	13	understanding	understanding	NOUN
easat-3025	84	14	of	of	ADP
easat-3025	84	15	complex	complex	ADJ
easat-3025	84	16	issues	issue	NOUN
easat-3025	84	17	such	such	ADJ
easat-3025	84	18	as	as	ADP
easat-3025	84	19	organisational	organisational	ADJ
easat-3025	84	20	ethics	ethic	NOUN
easat-3025	84	21	,	,	PUNCT
easat-3025	84	22	financial	financial	ADJ
easat-3025	84	23	governance	governance	NOUN
easat-3025	84	24	,	,	PUNCT
easat-3025	84	25	and	and	CCONJ
easat-3025	84	26	stakeholder	stakeholder	NOUN
easat-3025	84	27	interactions	interaction	NOUN
easat-3025	84	28	.	.	PUNCT
easat-3025	85	1	data	datum	NOUN
easat-3025	85	2	for	for	ADP
easat-3025	85	3	this	this	DET
easat-3025	85	4	study	study	NOUN
easat-3025	85	5	were	be	AUX
easat-3025	85	6	collected	collect	VERB
easat-3025	85	7	through	through	ADP
easat-3025	85	8	an	an	DET
easat-3025	85	9	extensive	extensive	ADJ
easat-3025	85	10	review	review	NOUN
easat-3025	85	11	of	of	ADP
easat-3025	85	12	readily	readily	ADV
easat-3025	85	13	available	available	ADJ
easat-3025	85	14	literature	literature	NOUN
easat-3025	85	15	.	.	PUNCT
easat-3025	86	1	sources	source	NOUN
easat-3025	86	2	included	include	VERB
easat-3025	86	3	books	book	NOUN
easat-3025	86	4	,	,	PUNCT
easat-3025	86	5	peer	peer	NOUN
easat-3025	86	6	-	-	PUNCT
easat-3025	86	7	reviewed	review	VERB
easat-3025	86	8	journals	journal	NOUN
easat-3025	86	9	,	,	PUNCT
easat-3025	86	10	articles	article	NOUN
easat-3025	86	11	,	,	PUNCT
easat-3025	86	12	reports	report	NOUN
easat-3025	86	13	,	,	PUNCT
easat-3025	86	14	and	and	CCONJ
easat-3025	86	15	other	other	ADJ
easat-3025	86	16	published	publish	VERB
easat-3025	86	17	materials	material	NOUN
easat-3025	86	18	relevant	relevant	ADJ
easat-3025	86	19	to	to	ADP
easat-3025	86	20	the	the	DET
easat-3025	86	21	topic	topic	NOUN
easat-3025	86	22	of	of	ADP
easat-3025	86	23	financial	financial	ADJ
easat-3025	86	24	management	management	NOUN
easat-3025	86	25	in	in	ADP
easat-3025	86	26	soes	soe	NOUN
easat-3025	86	27	and	and	CCONJ
easat-3025	86	28	municipalities	municipality	NOUN
easat-3025	86	29	.	.	PUNCT
easat-3025	87	1	the	the	DET
easat-3025	87	2	literature	literature	PROPN
easat-3025	87	3	review	review	NOUN
easat-3025	87	4	method	method	NOUN
easat-3025	87	5	allowed	allow	VERB
easat-3025	87	6	for	for	ADP
easat-3025	87	7	synthesising	synthesise	VERB
easat-3025	87	8	existing	exist	VERB
easat-3025	87	9	knowledge	knowledge	NOUN
easat-3025	87	10	and	and	CCONJ
easat-3025	87	11	identifying	identify	VERB
easat-3025	87	12	common	common	ADJ
easat-3025	87	13	themes	theme	NOUN
easat-3025	87	14	,	,	PUNCT
easat-3025	87	15	patterns	pattern	NOUN
easat-3025	87	16	,	,	PUNCT
easat-3025	87	17	and	and	CCONJ
easat-3025	87	18	gaps	gap	NOUN
easat-3025	87	19	related	relate	VERB
easat-3025	87	20	to	to	ADP
easat-3025	87	21	financial	financial	ADJ
easat-3025	87	22	mismanagement	mismanagement	NOUN
easat-3025	87	23	and	and	CCONJ
easat-3025	87	24	its	its	PRON
easat-3025	87	25	mitigation	mitigation	NOUN
easat-3025	87	26	.	.	PUNCT
easat-3025	88	1	a	a	DET
easat-3025	88	2	synopsis	synopsis	NOUN
easat-3025	88	3	of	of	ADP
easat-3025	88	4	the	the	DET
easat-3025	88	5	literature	literature	PROPN
easat-3025	88	6	review	review	NOUN
easat-3025	88	7	was	be	AUX
easat-3025	88	8	made	make	VERB
easat-3025	88	9	,	,	PUNCT
easat-3025	88	10	comprised	comprise	VERB
easat-3025	88	11	of	of	ADP
easat-3025	88	12	the	the	DET
easat-3025	88	13	findings	finding	NOUN
easat-3025	88	14	from	from	ADP
easat-3025	88	15	the	the	DET
easat-3025	88	16	study	study	NOUN
easat-3025	88	17	's	's	PART
easat-3025	88	18	research	research	NOUN
easat-3025	88	19	objectives	objective	NOUN
easat-3025	88	20	.	.	PUNCT
easat-3025	89	1	these	these	DET
easat-3025	89	2	synopses	synopsis	NOUN
easat-3025	89	3	formed	form	VERB
easat-3025	89	4	the	the	DET
easat-3025	89	5	conceptual	conceptual	ADJ
easat-3025	89	6	insights	insight	NOUN
easat-3025	89	7	to	to	PART
easat-3025	89	8	address	address	VERB
easat-3025	89	9	the	the	DET
easat-3025	89	10	mismanagement	mismanagement	NOUN
easat-3025	89	11	of	of	ADP
easat-3025	89	12	financial	financial	ADJ
easat-3025	89	13	resources	resource	NOUN
easat-3025	89	14	in	in	ADP
easat-3025	89	15	soes	soe	NOUN
easat-3025	89	16	and	and	CCONJ
easat-3025	89	17	municipalities	municipality	NOUN
easat-3025	89	18	.	.	PUNCT
easat-3025	90	1	the	the	DET
easat-3025	90	2	collected	collect	VERB
easat-3025	90	3	literature	literature	NOUN
easat-3025	90	4	was	be	AUX
easat-3025	90	5	systematically	systematically	ADV
easat-3025	90	6	analysed	analyse	VERB
easat-3025	90	7	using	use	VERB
easat-3025	90	8	thematic	thematic	ADJ
easat-3025	90	9	analysis	analysis	NOUN
easat-3025	90	10	.	.	PUNCT
easat-3025	91	1	the	the	DET
easat-3025	91	2	analysis	analysis	NOUN
easat-3025	91	3	focused	focus	VERB
easat-3025	91	4	on	on	ADP
easat-3025	91	5	extracting	extract	VERB
easat-3025	91	6	insights	insight	NOUN
easat-3025	91	7	that	that	PRON
easat-3025	91	8	could	could	AUX
easat-3025	91	9	inform	inform	VERB
easat-3025	91	10	the	the	DET
easat-3025	91	11	development	development	NOUN
easat-3025	91	12	of	of	ADP
easat-3025	91	13	effective	effective	ADJ
easat-3025	91	14	financial	financial	ADJ
easat-3025	91	15	measures	measure	NOUN
easat-3025	91	16	and	and	CCONJ
easat-3025	91	17	policies	policy	NOUN
easat-3025	91	18	to	to	PART
easat-3025	91	19	address	address	VERB
easat-3025	91	20	these	these	DET
easat-3025	91	21	issues	issue	NOUN
easat-3025	91	22	.	.	PUNCT
easat-3025	92	1	to	to	PART
easat-3025	92	2	ensure	ensure	VERB
easat-3025	92	3	the	the	DET
easat-3025	92	4	validity	validity	NOUN
easat-3025	92	5	and	and	CCONJ
easat-3025	92	6	reliability	reliability	NOUN
easat-3025	92	7	of	of	ADP
easat-3025	92	8	the	the	DET
easat-3025	92	9	findings	finding	NOUN
easat-3025	92	10	,	,	PUNCT
easat-3025	92	11	the	the	DET
easat-3025	92	12	study	study	NOUN
easat-3025	92	13	adhered	adhere	VERB
easat-3025	92	14	to	to	ADP
easat-3025	92	15	rigorous	rigorous	ADJ
easat-3025	92	16	academic	academic	ADJ
easat-3025	92	17	standards	standard	NOUN
easat-3025	92	18	in	in	ADP
easat-3025	92	19	selecting	select	VERB
easat-3025	92	20	and	and	CCONJ
easat-3025	92	21	reviewing	review	VERB
easat-3025	92	22	the	the	DET
easat-3025	92	23	literature	literature	NOUN
easat-3025	92	24	.	.	PUNCT
easat-3025	93	1	only	only	ADV
easat-3025	93	2	credible	credible	ADJ
easat-3025	93	3	and	and	CCONJ
easat-3025	93	4	relevant	relevant	ADJ
easat-3025	93	5	sources	source	NOUN
easat-3025	93	6	were	be	AUX
easat-3025	93	7	included	include	VERB
easat-3025	93	8	in	in	ADP
easat-3025	93	9	the	the	DET
easat-3025	93	10	analysis	analysis	NOUN
easat-3025	93	11	.	.	PUNCT
easat-3025	94	1	the	the	DET
easat-3025	94	2	findings	finding	NOUN
easat-3025	94	3	were	be	AUX
easat-3025	94	4	cross	cross	ADJ
easat-3025	94	5	-	-	ADJ
easat-3025	94	6	verified	verify	VERB
easat-3025	94	7	with	with	ADP
easat-3025	94	8	multiple	multiple	ADJ
easat-3025	94	9	sources	source	NOUN
easat-3025	94	10	to	to	PART
easat-3025	94	11	ensure	ensure	VERB
easat-3025	94	12	consistency	consistency	NOUN
easat-3025	94	13	and	and	CCONJ
easat-3025	94	14	accuracy	accuracy	NOUN
easat-3025	94	15	.	.	PUNCT
easat-3025	95	1	however	however	ADV
easat-3025	95	2	,	,	PUNCT
easat-3025	95	3	the	the	DET
easat-3025	95	4	study	study	NOUN
easat-3025	95	5	acknowledges	acknowledge	VERB
easat-3025	95	6	certain	certain	ADJ
easat-3025	95	7	limitations	limitation	NOUN
easat-3025	95	8	,	,	PUNCT
easat-3025	95	9	including	include	VERB
easat-3025	95	10	the	the	DET
easat-3025	95	11	reliance	reliance	NOUN
easat-3025	95	12	on	on	ADP
easat-3025	95	13	secondary	secondary	ADJ
easat-3025	95	14	data	datum	NOUN
easat-3025	95	15	and	and	CCONJ
easat-3025	95	16	the	the	DET
easat-3025	95	17	potential	potential	NOUN
easat-3025	95	18	for	for	ADP
easat-3025	95	19	bias	bias	NOUN
easat-3025	95	20	in	in	ADP
easat-3025	95	21	the	the	DET
easat-3025	95	22	selected	select	VERB
easat-3025	95	23	literature	literature	NOUN
easat-3025	95	24	.	.	PUNCT
easat-3025	96	1	despite	despite	SCONJ
easat-3025	96	2	these	these	DET
easat-3025	96	3	limitations	limitation	NOUN
easat-3025	96	4	,	,	PUNCT
easat-3025	96	5	the	the	DET
easat-3025	96	6	qualitative	qualitative	ADJ
easat-3025	96	7	approach	approach	NOUN
easat-3025	96	8	and	and	CCONJ
easat-3025	96	9	comprehensive	comprehensive	ADJ
easat-3025	96	10	literature	literature	NOUN
easat-3025	96	11	review	review	NOUN
easat-3025	96	12	provided	provide	VERB
easat-3025	96	13	a	a	DET
easat-3025	96	14	robust	robust	ADJ
easat-3025	96	15	foundation	foundation	NOUN
easat-3025	96	16	for	for	ADP
easat-3025	96	17	understanding	understand	VERB
easat-3025	96	18	the	the	DET
easat-3025	96	19	complexities	complexity	NOUN
easat-3025	96	20	of	of	ADP
easat-3025	96	21	financial	financial	ADJ
easat-3025	96	22	mismanagement	mismanagement	NOUN
easat-3025	96	23	in	in	ADP
easat-3025	96	24	soes	soe	NOUN
easat-3025	96	25	and	and	CCONJ
easat-3025	96	26	municipalities	municipality	NOUN
easat-3025	96	27	and	and	CCONJ
easat-3025	96	28	proposing	propose	VERB
easat-3025	96	29	practical	practical	ADJ
easat-3025	96	30	solutions	solution	NOUN
easat-3025	96	31	that	that	PRON
easat-3025	96	32	can	can	AUX
easat-3025	96	33	not	not	PART
easat-3025	96	34	be	be	AUX
easat-3025	96	35	generalised	generalise	VERB
easat-3025	96	36	to	to	ADP
easat-3025	96	37	some	some	DET
easat-3025	96	38	extent	extent	NOUN
easat-3025	96	39	.	.	PUNCT
easat-3025	97	1	3	3	X
easat-3025	97	2	.	.	X
easat-3025	97	3	literature	literature	PROPN
easat-3025	97	4	review	review	PROPN
easat-3025	97	5	(	(	PUNCT
easat-3025	97	6	20	20	NUM
easat-3025	97	7	)	)	PUNCT
easat-3025	97	8	stated	state	VERB
easat-3025	97	9	that	that	SCONJ
easat-3025	97	10	the	the	DET
easat-3025	97	11	total	total	ADJ
easat-3025	97	12	soe	soe	PROPN
easat-3025	97	13	debt	debt	NOUN
easat-3025	97	14	was	be	AUX
easat-3025	97	15	r692.9	r692.9	PROPN
easat-3025	97	16	billion	billion	NUM
easat-3025	97	17	in	in	ADP
easat-3025	97	18	the	the	DET
easat-3025	97	19	soes	soe	NOUN
easat-3025	97	20	’	'	PUNCT
easat-3025	97	21	report	report	NOUN
easat-3025	97	22	in	in	ADP
easat-3025	97	23	2021	2021	NUM
easat-3025	97	24	.	.	PUNCT
easat-3025	98	1	the	the	DET
easat-3025	98	2	debt	debt	NOUN
easat-3025	98	3	incurred	incur	VERB
easat-3025	98	4	by	by	ADP
easat-3025	98	5	some	some	DET
easat-3025	98	6	soes	soe	NOUN
easat-3025	98	7	can	can	AUX
easat-3025	98	8	be	be	AUX
easat-3025	98	9	directly	directly	ADV
easat-3025	98	10	linked	link	VERB
easat-3025	98	11	to	to	ADP
easat-3025	98	12	fraudulent	fraudulent	ADJ
easat-3025	98	13	activities	activity	NOUN
easat-3025	98	14	;	;	PUNCT
easat-3025	98	15	for	for	ADP
easat-3025	98	16	example	example	NOUN
easat-3025	98	17	,	,	PUNCT
easat-3025	98	18	the	the	DET
easat-3025	98	19	state	state	NOUN
easat-3025	98	20	capture	capture	PROPN
easat-3025	98	21	commission	commission	PROPN
easat-3025	98	22	found	find	VERB
easat-3025	98	23	that	that	SCONJ
easat-3025	98	24	eskom	eskom	PROPN
easat-3025	98	25	had	have	AUX
easat-3025	98	26	entered	enter	VERB
easat-3025	98	27	crooked	crooked	ADJ
easat-3025	98	28	contracts	contract	NOUN
easat-3025	98	29	amounting	amount	VERB
easat-3025	98	30	to	to	ADP
easat-3025	98	31	r15	r15	NOUN
easat-3025	98	32	billion	billion	NUM
easat-3025	98	33	(	(	PUNCT
easat-3025	98	34	21	21	NUM
easat-3025	98	35	)	)	PUNCT
easat-3025	98	36	.	.	PUNCT
easat-3025	99	1	the	the	DET
easat-3025	99	2	electricity	electricity	NOUN
easat-3025	99	3	grid	grid	NOUN
easat-3025	99	4	remains	remain	VERB
easat-3025	99	5	in	in	ADP
easat-3025	99	6	a	a	DET
easat-3025	99	7	severe	severe	ADJ
easat-3025	99	8	state	state	NOUN
easat-3025	99	9	of	of	ADP
easat-3025	99	10	decay	decay	NOUN
easat-3025	99	11	due	due	ADP
easat-3025	99	12	to	to	ADP
easat-3025	99	13	poor	poor	ADJ
easat-3025	99	14	policy	policy	NOUN
easat-3025	99	15	decisions	decision	NOUN
easat-3025	99	16	from	from	ADP
easat-3025	99	17	the	the	DET
easat-3025	99	18	past	past	NOUN
easat-3025	99	19	,	,	PUNCT
easat-3025	99	20	as	as	ADV
easat-3025	99	21	well	well	ADV
easat-3025	99	22	as	as	ADP
easat-3025	99	23	understaffing	understaffing	ADJ
easat-3025	99	24	,	,	PUNCT
easat-3025	99	25	maladministration	maladministration	NOUN
easat-3025	99	26	,	,	PUNCT
easat-3025	99	27	and	and	CCONJ
easat-3025	99	28	state	state	NOUN
easat-3025	99	29	capture	capture	NOUN
easat-3025	99	30	(	(	PUNCT
easat-3025	99	31	21	21	NUM
easat-3025	99	32	)	)	PUNCT
easat-3025	99	33	.	.	PUNCT
easat-3025	100	1	a	a	DET
easat-3025	100	2	total	total	NOUN
easat-3025	100	3	of	of	ADP
easat-3025	100	4	163	163	NUM
easat-3025	100	5	out	out	ADP
easat-3025	100	6	of	of	ADP
easat-3025	100	7	257	257	NUM
easat-3025	100	8	south	south	ADJ
easat-3025	100	9	african	african	ADJ
easat-3025	100	10	municipalities	municipality	NOUN
easat-3025	100	11	(	(	PUNCT
easat-3025	100	12	approximately	approximately	ADV
easat-3025	100	13	63	63	NUM
easat-3025	100	14	%	%	NOUN
easat-3025	100	15	)	)	PUNCT
easat-3025	100	16	are	be	AUX
easat-3025	100	17	dysfunctional	dysfunctional	ADJ
easat-3025	100	18	or	or	CCONJ
easat-3025	100	19	in	in	ADP
easat-3025	100	20	distress	distress	NOUN
easat-3025	100	21	due	due	ADP
easat-3025	100	22	to	to	ADP
easat-3025	100	23	poor	poor	ADJ
easat-3025	100	24	governance	governance	NOUN
easat-3025	100	25	,	,	PUNCT
easat-3025	100	26	corrupt	corrupt	ADJ
easat-3025	100	27	financial	financial	ADJ
easat-3025	100	28	and	and	CCONJ
easat-3025	100	29	administrative	administrative	ADJ
easat-3025	100	30	management	management	NOUN
easat-3025	100	31	,	,	PUNCT
easat-3025	100	32	and	and	CCONJ
easat-3025	100	33	poor	poor	ADJ
easat-3025	100	34	service	service	NOUN
easat-3025	100	35	delivery	delivery	NOUN
easat-3025	100	36	(	(	PUNCT
easat-3025	100	37	22	22	NUM
easat-3025	100	38	)	)	PUNCT
easat-3025	100	39	.	.	PUNCT
easat-3025	101	1	table	table	NOUN
easat-3025	101	2	1	1	NUM
easat-3025	101	3	presents	present	VERB
easat-3025	101	4	the	the	DET
easat-3025	101	5	functional	functional	ADJ
easat-3025	101	6	state	state	NOUN
easat-3025	101	7	of	of	ADP
easat-3025	101	8	south	south	ADJ
easat-3025	101	9	african	african	ADJ
easat-3025	101	10	local	local	ADJ
easat-3025	101	11	municipalities	municipality	NOUN
easat-3025	101	12	from	from	ADP
easat-3025	101	13	the	the	DET
easat-3025	101	14	2016/2017	2016/2017	NUM
easat-3025	101	15	to	to	ADP
easat-3025	101	16	2021/2022	2021/2022	NUM
easat-3025	101	17	financial	financial	ADJ
easat-3025	101	18	years	year	NOUN
easat-3025	101	19	.	.	PUNCT
easat-3025	102	1	table	table	NOUN
easat-3025	102	2	1	1	NUM
easat-3025	102	3	.	.	PUNCT
easat-3025	103	1	summary	summary	NOUN
easat-3025	103	2	of	of	ADP
easat-3025	103	3	submitted	submit	VERB
easat-3025	103	4	municipal	municipal	ADJ
easat-3025	103	5	financial	financial	ADJ
easat-3025	103	6	reports	report	NOUN
easat-3025	103	7	(	(	PUNCT
easat-3025	103	8	2017–2021	2017–2021	NUM
easat-3025	103	9	)	)	PUNCT
easat-3025	103	10	.	.	PUNCT
easat-3025	104	1	years	year	NOUN
easat-3025	104	2	unqualified	unqualified	ADJ
easat-3025	104	3	with	with	ADP
easat-3025	104	4	no	no	DET
easat-3025	104	5	findings	finding	NOUN
easat-3025	104	6	unqualified	unqualified	ADJ
easat-3025	104	7	with	with	ADP
easat-3025	104	8	findings	finding	NOUN
easat-3025	104	9	qualified	qualify	VERB
easat-3025	104	10	with	with	ADP
easat-3025	104	11	findings	finding	NOUN
easat-3025	104	12	adverse	adverse	ADJ
easat-3025	104	13	with	with	ADP
easat-3025	104	14	findings	finding	NOUN
easat-3025	104	15	disclaimed	disclaim	VERB
easat-3025	104	16	with	with	ADP
easat-3025	104	17	findings	finding	NOUN
easat-3025	104	18	outstanding	outstanding	ADJ
easat-3025	104	19	audits	audits	NOUN
easat-3025	104	20	total	total	NOUN
easat-3025	104	21	in	in	ADP
easat-3025	104	22	sa	sa	PROPN
easat-3025	104	23	2016/2017	2016/2017	NUM
easat-3025	104	24	33	33	NUM
easat-3025	104	25	114	114	NUM
easat-3025	104	26	72	72	NUM
easat-3025	104	27	6	6	NUM
easat-3025	104	28	32	32	NUM
easat-3025	104	29	0	0	NUM
easat-3025	104	30	257	257	NUM
easat-3025	104	31	2017/2018	2017/2018	NUM
easat-3025	104	32	20	20	NUM
easat-3025	104	33	94	94	NUM
easat-3025	104	34	93	93	NUM
easat-3025	104	35	6	6	NUM
easat-3025	104	36	39	39	NUM
easat-3025	104	37	5	5	NUM
easat-3025	104	38	257	257	NUM
easat-3025	104	39	2018/2019	2018/2019	NUM
easat-3025	104	40	32	32	NUM
easat-3025	104	41	96	96	NUM
easat-3025	104	42	87	87	NUM
easat-3025	104	43	7	7	NUM
easat-3025	104	44	33	33	NUM
easat-3025	104	45	2	2	NUM
easat-3025	104	46	257	257	NUM
easat-3025	104	47	2019/2020	2019/2020	NUM
easat-3025	104	48	27	27	NUM
easat-3025	104	49	96	96	NUM
easat-3025	104	50	80	80	NUM
easat-3025	104	51	7	7	NUM
easat-3025	104	52	22	22	NUM
easat-3025	104	53	25	25	NUM
easat-3025	104	54	257	257	NUM
easat-3025	104	55	2020/2021	2020/2021	NUM
easat-3025	104	56	41	41	NUM
easat-3025	104	57	100	100	NUM
easat-3025	104	58	83	83	NUM
easat-3025	104	59	4	4	NUM
easat-3025	104	60	26	26	NUM
easat-3025	104	61	3	3	NUM
easat-3025	104	62	257	257	NUM
easat-3025	104	63	2021/2022	2021/2022	NUM
easat-3025	104	64	38	38	NUM
easat-3025	104	65	104	104	NUM
easat-3025	104	66	78	78	NUM
easat-3025	104	67	6	6	NUM
easat-3025	104	68	15	15	NUM
easat-3025	104	69	16	16	NUM
easat-3025	104	70	257	257	NUM
easat-3025	104	71	source	source	NOUN
easat-3025	104	72	:	:	PUNCT
easat-3025	104	73	agsa	agsa	ADJ
easat-3025	104	74	annual	annual	ADJ
easat-3025	104	75	report	report	NOUN
easat-3025	104	76	2016/2017	2016/2017	NUM
easat-3025	104	77	to	to	ADP
easat-3025	104	78	2020/2021	2020/2021	NUM
easat-3025	104	79	.	.	PUNCT
easat-3025	105	1	table	table	NOUN
easat-3025	105	2	1	1	NUM
easat-3025	105	3	summarises	summarise	NOUN
easat-3025	105	4	the	the	DET
easat-3025	105	5	financial	financial	ADJ
easat-3025	105	6	reports	report	NOUN
easat-3025	105	7	submitted	submit	VERB
easat-3025	105	8	by	by	ADP
easat-3025	105	9	257	257	NUM
easat-3025	105	10	municipalities	municipality	NOUN
easat-3025	105	11	in	in	ADP
easat-3025	105	12	south	south	PROPN
easat-3025	105	13	africa	africa	PROPN
easat-3025	105	14	from	from	ADP
easat-3025	105	15	2017	2017	NUM
easat-3025	105	16	to	to	ADP
easat-3025	105	17	2022	2022	NUM
easat-3025	105	18	.	.	PUNCT
easat-3025	106	1	the	the	DET
easat-3025	106	2	data	datum	NOUN
easat-3025	106	3	indicates	indicate	VERB
easat-3025	106	4	that	that	SCONJ
easat-3025	106	5	the	the	DET
easat-3025	106	6	performance	performance	NOUN
easat-3025	106	7	of	of	ADP
easat-3025	106	8	these	these	DET
easat-3025	106	9	municipalities	municipality	NOUN
easat-3025	106	10	is	be	AUX
easat-3025	106	11	generally	generally	ADV
easat-3025	106	12	poor	poor	ADJ
easat-3025	106	13	,	,	PUNCT
easat-3025	106	14	with	with	ADP
easat-3025	106	15	most	most	ADV
easat-3025	106	16	failing	fail	VERB
easat-3025	106	17	to	to	PART
easat-3025	106	18	achieve	achieve	VERB
easat-3025	106	19	clean	clean	ADJ
easat-3025	106	20	audit	audit	NOUN
easat-3025	106	21	reports	report	NOUN
easat-3025	106	22	.	.	PUNCT
easat-3025	107	1	however	however	ADV
easat-3025	107	2	,	,	PUNCT
easat-3025	107	3	unqualified	unqualified	ADJ
easat-3025	107	4	financial	financial	ADJ
easat-3025	107	5	statements	statement	NOUN
easat-3025	107	6	with	with	ADP
easat-3025	107	7	no	no	DET
easat-3025	107	8	findings	finding	NOUN
easat-3025	107	9	rose	rise	VERB
easat-3025	107	10	from	from	ADP
easat-3025	107	11	33	33	NUM
easat-3025	107	12	in	in	ADP
easat-3025	107	13	2016/2017	2016/2017	NUM
easat-3025	107	14	to	to	ADP
easat-3025	107	15	38	38	NUM
easat-3025	107	16	in	in	ADP
easat-3025	107	17	2021/2022	2021/2022	NUM
easat-3025	107	18	.	.	PUNCT
easat-3025	108	1	table	table	NOUN
easat-3025	108	2	1	1	NUM
easat-3025	108	3	also	also	ADV
easat-3025	108	4	shows	show	VERB
easat-3025	108	5	that	that	SCONJ
easat-3025	108	6	the	the	DET
easat-3025	108	7	total	total	ADJ
easat-3025	108	8	number	number	NOUN
easat-3025	108	9	of	of	ADP
easat-3025	108	10	financial	financial	ADJ
easat-3025	108	11	statements	statement	NOUN
easat-3025	108	12	with	with	ADP
easat-3025	108	13	unqualified	unqualified	ADJ
easat-3025	108	14	opinions	opinion	NOUN
easat-3025	108	15	reduced	reduce	VERB
easat-3025	108	16	slightly	slightly	ADV
easat-3025	108	17	from	from	ADP
easat-3025	108	18	114	114	NUM
easat-3025	108	19	in	in	ADP
easat-3025	108	20	2017	2017	NUM
easat-3025	108	21	to	to	ADP
easat-3025	108	22	104	104	NUM
easat-3025	108	23	in	in	ADP
easat-3025	108	24	2021/2022	2021/2022	NUM
easat-3025	108	25	.	.	PUNCT
easat-3025	109	1	it	it	PRON
easat-3025	109	2	can	can	AUX
easat-3025	109	3	be	be	AUX
easat-3025	109	4	identified	identify	VERB
easat-3025	109	5	from	from	ADP
easat-3025	109	6	the	the	DET
easat-3025	109	7	evidence	evidence	NOUN
easat-3025	109	8	from	from	ADP
easat-3025	109	9	the	the	DET
easat-3025	109	10	agsa	agsa	NOUN
easat-3025	109	11	that	that	SCONJ
easat-3025	109	12	the	the	DET
easat-3025	109	13	policies	policy	NOUN
easat-3025	109	14	stipulated	stipulate	VERB
easat-3025	109	15	in	in	ADP
easat-3025	109	16	the	the	DET
easat-3025	109	17	national	national	ADJ
easat-3025	109	18	anti	anti	ADJ
easat-3025	109	19	-	-	ADJ
easat-3025	109	20	corruption	corruption	ADJ
easat-3025	109	21	strategy	strategy	NOUN
easat-3025	109	22	have	have	AUX
easat-3025	109	23	not	not	PART
easat-3025	109	24	been	be	AUX
easat-3025	109	25	followed	follow	VERB
easat-3025	109	26	through	through	ADP
easat-3025	109	27	to	to	PART
easat-3025	109	28	establish	establish	VERB
easat-3025	109	29	that	that	SCONJ
easat-3025	109	30	soes	soe	NOUN
easat-3025	109	31	can	can	AUX
easat-3025	109	32	be	be	AUX
easat-3025	109	33	protected	protect	VERB
easat-3025	109	34	from	from	ADP
easat-3025	109	35	corruption	corruption	NOUN
easat-3025	109	36	,	,	PUNCT
easat-3025	109	37	4739	4739	NUM
easat-3025	109	38	edelweiss	edelweiss	PROPN
easat-3025	109	39	applied	apply	VERB
easat-3025	109	40	science	science	NOUN
easat-3025	109	41	and	and	CCONJ
easat-3025	109	42	technology	technology	NOUN
easat-3025	109	43	issn	issn	PROPN
easat-3025	109	44	:	:	PUNCT
easat-3025	109	45	2576	2576	NUM
easat-3025	109	46	-	-	SYM
easat-3025	109	47	8484	8484	NUM
easat-3025	109	48	vol	vol	NOUN
easat-3025	109	49	.	.	PROPN
easat-3025	110	1	8	8	NUM
easat-3025	110	2	,	,	PUNCT
easat-3025	110	3	no	no	INTJ
easat-3025	110	4	.	.	NOUN
easat-3025	111	1	6	6	NUM
easat-3025	111	2	:	:	SYM
easat-3025	111	3	4735	4735	NUM
easat-3025	111	4	-	-	SYM
easat-3025	111	5	4748	4748	NUM
easat-3025	111	6	,	,	PUNCT
easat-3025	111	7	2024	2024	NUM
easat-3025	111	8	doi	doi	NOUN
easat-3025	111	9	:	:	PUNCT
easat-3025	111	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	111	11	©	©	ADP
easat-3025	111	12	2024	2024	NUM
easat-3025	111	13	by	by	ADP
easat-3025	111	14	the	the	DET
easat-3025	111	15	authors	author	NOUN
easat-3025	111	16	;	;	PUNCT
easat-3025	111	17	licensee	licensee	PROPN
easat-3025	111	18	learning	learning	PROPN
easat-3025	111	19	gate	gate	PROPN
easat-3025	111	20	mismanagement	mismanagement	NOUN
easat-3025	111	21	of	of	ADP
easat-3025	111	22	funds	fund	NOUN
easat-3025	111	23	,	,	PUNCT
easat-3025	111	24	and	and	CCONJ
easat-3025	111	25	state	state	NOUN
easat-3025	111	26	capture	capture	NOUN
easat-3025	111	27	.	.	PUNCT
easat-3025	112	1	therefore	therefore	ADV
easat-3025	112	2	,	,	PUNCT
easat-3025	112	3	there	there	PRON
easat-3025	112	4	is	be	VERB
easat-3025	112	5	an	an	DET
easat-3025	112	6	indication	indication	NOUN
easat-3025	112	7	of	of	ADP
easat-3025	112	8	a	a	DET
easat-3025	112	9	gap	gap	NOUN
easat-3025	112	10	between	between	ADP
easat-3025	112	11	policy	policy	NOUN
easat-3025	112	12	and	and	CCONJ
easat-3025	112	13	practice	practice	NOUN
easat-3025	112	14	.	.	PUNCT
easat-3025	113	1	the	the	DET
easat-3025	113	2	following	follow	VERB
easat-3025	113	3	section	section	NOUN
easat-3025	113	4	reviewed	review	VERB
easat-3025	113	5	the	the	DET
easat-3025	113	6	literature	literature	NOUN
easat-3025	113	7	to	to	PART
easat-3025	113	8	address	address	VERB
easat-3025	113	9	the	the	DET
easat-3025	113	10	research	research	NOUN
easat-3025	113	11	objectives	objective	NOUN
easat-3025	113	12	outlined	outline	VERB
easat-3025	113	13	in	in	ADP
easat-3025	113	14	this	this	DET
easat-3025	113	15	study	study	NOUN
easat-3025	113	16	.	.	PUNCT
easat-3025	114	1	3.1	3.1	NUM
easat-3025	114	2	.	.	PUNCT
easat-3025	115	1	the	the	DET
easat-3025	115	2	mismanagement	mismanagement	NOUN
easat-3025	115	3	of	of	ADP
easat-3025	115	4	financial	financial	ADJ
easat-3025	115	5	resources	resource	NOUN
easat-3025	115	6	in	in	ADP
easat-3025	115	7	soes	soe	NOUN
easat-3025	115	8	and	and	CCONJ
easat-3025	115	9	municipalities	municipality	NOUN
easat-3025	115	10	and	and	CCONJ
easat-3025	115	11	its	its	PRON
easat-3025	115	12	impacts	impact	NOUN
easat-3025	115	13	on	on	ADP
easat-3025	115	14	the	the	DET
easat-3025	115	15	south	south	ADJ
easat-3025	115	16	african	african	ADJ
easat-3025	115	17	economy	economy	NOUN
easat-3025	115	18	soes	soe	NOUN
easat-3025	115	19	have	have	VERB
easat-3025	115	20	a	a	DET
easat-3025	115	21	constitutional	constitutional	ADJ
easat-3025	115	22	responsibility	responsibility	NOUN
easat-3025	115	23	to	to	PART
easat-3025	115	24	serve	serve	VERB
easat-3025	115	25	citizens	citizen	NOUN
easat-3025	115	26	and	and	CCONJ
easat-3025	115	27	play	play	VERB
easat-3025	115	28	an	an	DET
easat-3025	115	29	economic	economic	ADJ
easat-3025	115	30	developmental	developmental	ADJ
easat-3025	115	31	role	role	NOUN
easat-3025	115	32	in	in	ADP
easat-3025	115	33	the	the	DET
easat-3025	115	34	country	country	NOUN
easat-3025	115	35	(	(	PUNCT
easat-3025	115	36	26	26	NUM
easat-3025	115	37	)	)	PUNCT
easat-3025	115	38	.	.	PUNCT
easat-3025	116	1	they	they	PRON
easat-3025	116	2	tend	tend	VERB
easat-3025	116	3	to	to	PART
easat-3025	116	4	be	be	AUX
easat-3025	116	5	given	give	VERB
easat-3025	116	6	favourable	favourable	ADJ
easat-3025	116	7	treatment	treatment	NOUN
easat-3025	116	8	by	by	ADP
easat-3025	116	9	the	the	DET
easat-3025	116	10	state	state	NOUN
easat-3025	116	11	and	and	CCONJ
easat-3025	116	12	may	may	AUX
easat-3025	116	13	have	have	VERB
easat-3025	116	14	access	access	NOUN
easat-3025	116	15	to	to	ADP
easat-3025	116	16	discounted	discount	VERB
easat-3025	116	17	funding	funding	NOUN
easat-3025	116	18	,	,	PUNCT
easat-3025	116	19	government	government	NOUN
easat-3025	116	20	financial	financial	ADJ
easat-3025	116	21	guarantees	guarantee	NOUN
easat-3025	116	22	,	,	PUNCT
easat-3025	116	23	preferential	preferential	ADJ
easat-3025	116	24	tax	tax	NOUN
easat-3025	116	25	enforcement	enforcement	NOUN
easat-3025	116	26	,	,	PUNCT
easat-3025	116	27	or	or	CCONJ
easat-3025	116	28	insolvency	insolvency	NOUN
easat-3025	116	29	legislation	legislation	NOUN
easat-3025	116	30	(	(	PUNCT
easat-3025	116	31	4	4	NUM
easat-3025	116	32	)	)	PUNCT
easat-3025	116	33	;	;	PUNCT
easat-3025	116	34	therefore	therefore	ADV
easat-3025	116	35	,	,	PUNCT
easat-3025	116	36	they	they	PRON
easat-3025	116	37	should	should	AUX
easat-3025	116	38	function	function	VERB
easat-3025	116	39	effectively	effectively	ADV
easat-3025	116	40	and	and	CCONJ
easat-3025	116	41	efficiently	efficiently	ADV
easat-3025	116	42	.	.	PUNCT
easat-3025	117	1	soes	soe	NOUN
easat-3025	117	2	are	be	AUX
easat-3025	117	3	also	also	ADV
easat-3025	117	4	directly	directly	ADV
easat-3025	117	5	linked	link	VERB
easat-3025	117	6	to	to	ADP
easat-3025	117	7	the	the	DET
easat-3025	117	8	governmental	governmental	ADJ
easat-3025	117	9	budget	budget	NOUN
easat-3025	117	10	through	through	ADP
easat-3025	117	11	bailouts	bailout	NOUN
easat-3025	117	12	,	,	PUNCT
easat-3025	117	13	foreign	foreign	ADJ
easat-3025	117	14	investments	investment	NOUN
easat-3025	117	15	,	,	PUNCT
easat-3025	117	16	and	and	CCONJ
easat-3025	117	17	debts	debt	NOUN
easat-3025	117	18	;	;	PUNCT
easat-3025	117	19	however	however	ADV
easat-3025	117	20	,	,	PUNCT
easat-3025	117	21	corruption	corruption	NOUN
easat-3025	117	22	is	be	AUX
easat-3025	117	23	prevalent	prevalent	ADJ
easat-3025	117	24	in	in	ADP
easat-3025	117	25	them	they	PRON
easat-3025	117	26	(	(	PUNCT
easat-3025	117	27	4	4	NUM
easat-3025	117	28	)	)	PUNCT
easat-3025	117	29	.	.	PUNCT
easat-3025	118	1	“	"	PUNCT
easat-3025	118	2	corruption	corruption	NOUN
easat-3025	118	3	today	today	NOUN
easat-3025	118	4	has	have	AUX
easat-3025	118	5	continued	continue	VERB
easat-3025	118	6	to	to	PART
easat-3025	118	7	inhibit	inhibit	VERB
easat-3025	118	8	development	development	NOUN
easat-3025	118	9	,	,	PUNCT
easat-3025	118	10	especially	especially	ADV
easat-3025	118	11	in	in	ADP
easat-3025	118	12	africa	africa	PROPN
easat-3025	118	13	.	.	PUNCT
easat-3025	119	1	particularly	particularly	ADV
easat-3025	119	2	in	in	ADP
easat-3025	119	3	the	the	DET
easat-3025	119	4	case	case	NOUN
easat-3025	119	5	of	of	ADP
easat-3025	119	6	south	south	PROPN
easat-3025	119	7	africa	africa	PROPN
easat-3025	119	8	since	since	SCONJ
easat-3025	119	9	1994	1994	NUM
easat-3025	119	10	,	,	PUNCT
easat-3025	119	11	many	many	ADJ
easat-3025	119	12	have	have	AUX
easat-3025	119	13	attributed	attribute	VERB
easat-3025	119	14	the	the	DET
easat-3025	119	15	slow	slow	ADJ
easat-3025	119	16	pace	pace	NOUN
easat-3025	119	17	of	of	ADP
easat-3025	119	18	development	development	NOUN
easat-3025	119	19	to	to	ADP
easat-3025	119	20	the	the	DET
easat-3025	119	21	menace	menace	NOUN
easat-3025	119	22	of	of	ADP
easat-3025	119	23	sleaze	sleaze	NOUN
easat-3025	119	24	that	that	PRON
easat-3025	119	25	is	be	AUX
easat-3025	119	26	widespread	widespread	ADJ
easat-3025	119	27	at	at	ADP
easat-3025	119	28	different	different	ADJ
easat-3025	119	29	levels	level	NOUN
easat-3025	119	30	of	of	ADP
easat-3025	119	31	governance	governance	NOUN
easat-3025	119	32	in	in	ADP
easat-3025	119	33	the	the	DET
easat-3025	119	34	country	country	NOUN
easat-3025	119	35	”	"	PUNCT
easat-3025	119	36	(	(	PUNCT
easat-3025	119	37	23	23	NUM
easat-3025	119	38	)	)	PUNCT
easat-3025	119	39	.	.	PUNCT
easat-3025	120	1	this	this	PRON
easat-3025	120	2	means	mean	VERB
easat-3025	120	3	that	that	SCONJ
easat-3025	120	4	sordid	sordid	VERB
easat-3025	120	5	behaviour	behaviour	NOUN
easat-3025	120	6	by	by	ADP
easat-3025	120	7	those	those	PRON
easat-3025	120	8	in	in	ADP
easat-3025	120	9	governance	governance	NOUN
easat-3025	120	10	continues	continue	VERB
easat-3025	120	11	to	to	PART
easat-3025	120	12	derail	derail	VERB
easat-3025	120	13	the	the	DET
easat-3025	120	14	development	development	NOUN
easat-3025	120	15	of	of	ADP
easat-3025	120	16	the	the	DET
easat-3025	120	17	country	country	NOUN
easat-3025	120	18	.	.	PUNCT
easat-3025	121	1	according	accord	VERB
easat-3025	121	2	to	to	ADP
easat-3025	121	3	mr	mr	PROPN
easat-3025	121	4	enoch	enoch	PROPN
easat-3025	121	5	godogwana	godogwana	PROPN
easat-3025	121	6	,	,	PUNCT
easat-3025	121	7	minister	minister	NOUN
easat-3025	121	8	of	of	ADP
easat-3025	121	9	finance	finance	NOUN
easat-3025	121	10	,	,	PUNCT
easat-3025	121	11	the	the	DET
easat-3025	121	12	financing	financing	NOUN
easat-3025	121	13	condition	condition	NOUN
easat-3025	121	14	of	of	ADP
easat-3025	121	15	several	several	ADJ
easat-3025	121	16	soes	soe	NOUN
easat-3025	121	17	remains	remain	VERB
easat-3025	121	18	weak	weak	ADJ
easat-3025	121	19	,	,	PUNCT
easat-3025	121	20	and	and	CCONJ
easat-3025	121	21	they	they	PRON
easat-3025	121	22	are	be	AUX
easat-3025	121	23	finding	find	VERB
easat-3025	121	24	it	it	PRON
easat-3025	121	25	challenging	challenge	VERB
easat-3025	121	26	to	to	PART
easat-3025	121	27	meet	meet	VERB
easat-3025	121	28	funding	funding	NOUN
easat-3025	121	29	needs	need	NOUN
easat-3025	121	30	because	because	SCONJ
easat-3025	121	31	of	of	ADP
easat-3025	121	32	their	their	PRON
easat-3025	121	33	poor	poor	ADJ
easat-3025	121	34	credit	credit	NOUN
easat-3025	121	35	quality	quality	NOUN
easat-3025	121	36	with	with	ADP
easat-3025	121	37	some	some	DET
easat-3025	121	38	development	development	NOUN
easat-3025	121	39	finance	finance	NOUN
easat-3025	121	40	institutions	institution	NOUN
easat-3025	121	41	;	;	PUNCT
easat-3025	121	42	however	however	ADV
easat-3025	121	43	,	,	PUNCT
easat-3025	121	44	soes	soe	NOUN
easat-3025	121	45	have	have	AUX
easat-3025	121	46	continued	continue	VERB
easat-3025	121	47	to	to	PART
easat-3025	121	48	request	request	VERB
easat-3025	121	49	and	and	CCONJ
easat-3025	121	50	apply	apply	VERB
easat-3025	121	51	for	for	ADP
easat-3025	121	52	government	government	NOUN
easat-3025	121	53	funds	fund	NOUN
easat-3025	121	54	to	to	PART
easat-3025	121	55	deliver	deliver	VERB
easat-3025	121	56	basic	basic	ADJ
easat-3025	121	57	services	service	NOUN
easat-3025	121	58	(	(	PUNCT
easat-3025	121	59	24	24	NUM
easat-3025	121	60	)	)	PUNCT
easat-3025	121	61	.	.	PUNCT
easat-3025	122	1	the	the	DET
easat-3025	122	2	auditor	auditor	NOUN
easat-3025	122	3	's	's	PART
easat-3025	122	4	report	report	NOUN
easat-3025	122	5	for	for	ADP
easat-3025	122	6	2016/2017	2016/2017	NUM
easat-3025	122	7	shows	show	VERB
easat-3025	122	8	that	that	SCONJ
easat-3025	122	9	some	some	DET
easat-3025	122	10	soe	soe	PROPN
easat-3025	122	11	undertakings	undertaking	NOUN
easat-3025	122	12	incurred	incur	VERB
easat-3025	122	13	irregular	irregular	ADJ
easat-3025	122	14	expenditures	expenditure	NOUN
easat-3025	122	15	resulting	result	VERB
easat-3025	122	16	from	from	ADP
easat-3025	122	17	the	the	DET
easat-3025	122	18	failure	failure	NOUN
easat-3025	122	19	to	to	PART
easat-3025	122	20	comply	comply	VERB
easat-3025	122	21	with	with	ADP
easat-3025	122	22	legislation	legislation	NOUN
easat-3025	122	23	on	on	ADP
easat-3025	122	24	government	government	NOUN
easat-3025	122	25	contracts	contract	NOUN
easat-3025	122	26	and	and	CCONJ
easat-3025	122	27	non	non	NOUN
easat-3025	122	28	-	-	NOUN
easat-3025	122	29	conformities	conformity	NOUN
easat-3025	122	30	in	in	ADP
easat-3025	122	31	procurement	procurement	NOUN
easat-3025	122	32	procedures	procedure	NOUN
easat-3025	122	33	,	,	PUNCT
easat-3025	122	34	which	which	PRON
easat-3025	122	35	includes	include	VERB
easat-3025	122	36	denel	denel	NOUN
easat-3025	122	37	:	:	PUNCT
easat-3025	122	38	r146	r146	PROPN
easat-3025	122	39	million	million	NUM
easat-3025	122	40	,	,	PUNCT
easat-3025	122	41	transnet	transnet	NOUN
easat-3025	122	42	:	:	PUNCT
easat-3025	122	43	r923	r923	PROPN
easat-3025	122	44	million	million	NUM
easat-3025	122	45	,	,	PUNCT
easat-3025	122	46	and	and	CCONJ
easat-3025	122	47	eskom	eskom	PROPN
easat-3025	122	48	:	:	PUNCT
easat-3025	122	49	r4	r4	VERB
easat-3025	122	50	043	043	NUM
easat-3025	122	51	million	million	NUM
easat-3025	122	52	(	(	PUNCT
easat-3025	122	53	25	25	NUM
easat-3025	122	54	)	)	PUNCT
easat-3025	122	55	.	.	PUNCT
easat-3025	123	1	the	the	DET
easat-3025	123	2	status	status	NOUN
easat-3025	123	3	of	of	ADP
easat-3025	123	4	the	the	DET
easat-3025	123	5	financial	financial	ADJ
easat-3025	123	6	health	health	NOUN
easat-3025	123	7	of	of	ADP
easat-3025	123	8	soes	soe	NOUN
easat-3025	123	9	,	,	PUNCT
easat-3025	123	10	as	as	SCONJ
easat-3025	123	11	presented	present	VERB
easat-3025	123	12	by	by	ADP
easat-3025	123	13	the	the	DET
easat-3025	123	14	auditor	auditor	NOUN
easat-3025	123	15	general	general	NOUN
easat-3025	123	16	’s	’s	PART
easat-3025	123	17	report	report	NOUN
easat-3025	123	18	,	,	PUNCT
easat-3025	123	19	has	have	AUX
easat-3025	123	20	reflected	reflect	VERB
easat-3025	123	21	that	that	SCONJ
easat-3025	123	22	26	26	NUM
easat-3025	123	23	%	%	NOUN
easat-3025	123	24	of	of	ADP
easat-3025	123	25	soes	soe	NOUN
easat-3025	123	26	have	have	VERB
easat-3025	123	27	significant	significant	ADJ
easat-3025	123	28	doubt	doubt	NOUN
easat-3025	123	29	that	that	SCONJ
easat-3025	123	30	operations	operation	NOUN
easat-3025	123	31	can	can	AUX
easat-3025	123	32	continue	continue	VERB
easat-3025	123	33	in	in	ADP
easat-3025	123	34	the	the	DET
easat-3025	123	35	future	future	NOUN
easat-3025	123	36	.	.	PUNCT
easat-3025	124	1	in	in	ADP
easat-3025	124	2	comparison	comparison	NOUN
easat-3025	124	3	,	,	PUNCT
easat-3025	124	4	32	32	NUM
easat-3025	124	5	%	%	NOUN
easat-3025	124	6	comply	comply	NOUN
easat-3025	124	7	with	with	ADP
easat-3025	124	8	ongoing	ongoing	ADJ
easat-3025	124	9	concerns	concern	NOUN
easat-3025	124	10	,	,	PUNCT
easat-3025	124	11	and	and	CCONJ
easat-3025	124	12	42	42	NUM
easat-3025	124	13	%	%	NOUN
easat-3025	124	14	reflect	reflect	VERB
easat-3025	124	15	good	good	ADJ
easat-3025	124	16	financial	financial	ADJ
easat-3025	124	17	health	health	NOUN
easat-3025	124	18	(	(	PUNCT
easat-3025	124	19	10	10	NUM
easat-3025	124	20	)	)	PUNCT
easat-3025	124	21	.	.	PUNCT
easat-3025	125	1	soes	soe	NOUN
easat-3025	125	2	continue	continue	VERB
easat-3025	125	3	to	to	PART
easat-3025	125	4	drain	drain	VERB
easat-3025	125	5	massive	massive	ADJ
easat-3025	125	6	sums	sum	NOUN
easat-3025	125	7	of	of	ADP
easat-3025	125	8	taxpayer	taxpayer	NOUN
easat-3025	125	9	money	money	NOUN
easat-3025	125	10	with	with	ADP
easat-3025	125	11	little	little	ADJ
easat-3025	125	12	return	return	NOUN
easat-3025	125	13	in	in	ADP
easat-3025	125	14	terms	term	NOUN
easat-3025	125	15	of	of	ADP
easat-3025	125	16	services	service	NOUN
easat-3025	125	17	,	,	PUNCT
easat-3025	125	18	goods	good	NOUN
easat-3025	125	19	,	,	PUNCT
easat-3025	125	20	or	or	CCONJ
easat-3025	125	21	profits	profit	NOUN
easat-3025	125	22	,	,	PUNCT
easat-3025	125	23	with	with	ADP
easat-3025	125	24	conservative	conservative	ADJ
easat-3025	125	25	estimates	estimate	NOUN
easat-3025	125	26	showing	show	VERB
easat-3025	125	27	horrendous	horrendous	ADJ
easat-3025	125	28	inefficiency	inefficiency	NOUN
easat-3025	125	29	,	,	PUNCT
easat-3025	125	30	waste	waste	NOUN
easat-3025	125	31	,	,	PUNCT
easat-3025	125	32	and	and	CCONJ
easat-3025	125	33	corruption	corruption	NOUN
easat-3025	125	34	in	in	ADP
easat-3025	125	35	these	these	DET
easat-3025	125	36	companies	company	NOUN
easat-3025	125	37	,	,	PUNCT
easat-3025	125	38	which	which	PRON
easat-3025	125	39	have	have	AUX
easat-3025	125	40	taken	take	VERB
easat-3025	125	41	more	more	ADJ
easat-3025	125	42	than	than	ADP
easat-3025	125	43	r1	r1	NOUN
easat-3025	125	44	trillion	trillion	NUM
easat-3025	125	45	in	in	ADP
easat-3025	125	46	government	government	NOUN
easat-3025	125	47	money	money	NOUN
easat-3025	125	48	over	over	ADP
easat-3025	125	49	the	the	DET
easat-3025	125	50	last	last	ADJ
easat-3025	125	51	decade	decade	NOUN
easat-3025	125	52	(	(	PUNCT
easat-3025	125	53	27	27	NUM
easat-3025	125	54	)	)	PUNCT
easat-3025	125	55	.	.	PUNCT
easat-3025	126	1	the	the	DET
easat-3025	126	2	mismanagement	mismanagement	NOUN
easat-3025	126	3	of	of	ADP
easat-3025	126	4	financial	financial	ADJ
easat-3025	126	5	resources	resource	NOUN
easat-3025	126	6	in	in	ADP
easat-3025	126	7	south	south	ADJ
easat-3025	126	8	african	african	ADJ
easat-3025	126	9	soes	soe	NOUN
easat-3025	126	10	and	and	CCONJ
easat-3025	126	11	municipalities	municipality	NOUN
easat-3025	126	12	negatively	negatively	ADV
easat-3025	126	13	impacts	impact	VERB
easat-3025	126	14	public	public	ADJ
easat-3025	126	15	companies	company	NOUN
easat-3025	126	16	and	and	CCONJ
easat-3025	126	17	the	the	DET
easat-3025	126	18	broader	broad	ADJ
easat-3025	126	19	economy	economy	NOUN
easat-3025	126	20	.	.	PUNCT
easat-3025	127	1	this	this	DET
easat-3025	127	2	mismanagement	mismanagement	NOUN
easat-3025	127	3	leads	lead	VERB
easat-3025	127	4	to	to	ADP
easat-3025	127	5	underinvestment	underinvestment	ADJ
easat-3025	127	6	in	in	ADP
easat-3025	127	7	critical	critical	ADJ
easat-3025	127	8	infrastructure	infrastructure	NOUN
easat-3025	127	9	,	,	PUNCT
easat-3025	127	10	raising	raise	VERB
easat-3025	127	11	operational	operational	ADJ
easat-3025	127	12	costs	cost	NOUN
easat-3025	127	13	for	for	ADP
easat-3025	127	14	public	public	ADJ
easat-3025	127	15	companies	company	NOUN
easat-3025	127	16	and	and	CCONJ
easat-3025	127	17	reducing	reduce	VERB
easat-3025	127	18	service	service	NOUN
easat-3025	127	19	quality	quality	NOUN
easat-3025	127	20	,	,	PUNCT
easat-3025	127	21	diminishing	diminish	VERB
easat-3025	127	22	south	south	PROPN
easat-3025	127	23	africa	africa	PROPN
easat-3025	127	24	’s	’s	PART
easat-3025	127	25	attractiveness	attractiveness	NOUN
easat-3025	127	26	for	for	ADP
easat-3025	127	27	investment	investment	NOUN
easat-3025	127	28	.	.	PUNCT
easat-3025	128	1	according	accord	VERB
easat-3025	128	2	to	to	ADP
easat-3025	128	3	a	a	DET
easat-3025	128	4	study	study	NOUN
easat-3025	128	5	by	by	ADP
easat-3025	128	6	(	(	PUNCT
easat-3025	128	7	28	28	NUM
easat-3025	128	8	)	)	PUNCT
easat-3025	128	9	,	,	PUNCT
easat-3025	128	10	inadequate	inadequate	ADJ
easat-3025	128	11	investment	investment	NOUN
easat-3025	128	12	in	in	ADP
easat-3025	128	13	infrastructure	infrastructure	NOUN
easat-3025	128	14	is	be	AUX
easat-3025	128	15	a	a	DET
easat-3025	128	16	significant	significant	ADJ
easat-3025	128	17	constraint	constraint	NOUN
easat-3025	128	18	to	to	ADP
easat-3025	128	19	economic	economic	ADJ
easat-3025	128	20	growth	growth	NOUN
easat-3025	128	21	and	and	CCONJ
easat-3025	128	22	competitiveness	competitiveness	NOUN
easat-3025	128	23	in	in	ADP
easat-3025	128	24	south	south	PROPN
easat-3025	128	25	africa	africa	PROPN
easat-3025	128	26	.	.	PUNCT
easat-3025	129	1	it	it	PRON
easat-3025	129	2	also	also	ADV
easat-3025	129	3	erodes	erode	VERB
easat-3025	129	4	investor	investor	NOUN
easat-3025	129	5	confidence	confidence	NOUN
easat-3025	129	6	,	,	PUNCT
easat-3025	129	7	negatively	negatively	ADV
easat-3025	129	8	affecting	affect	VERB
easat-3025	129	9	stock	stock	NOUN
easat-3025	129	10	market	market	NOUN
easat-3025	129	11	performance	performance	NOUN
easat-3025	129	12	and	and	CCONJ
easat-3025	129	13	making	make	VERB
easat-3025	129	14	investors	investor	NOUN
easat-3025	129	15	hesitant	hesitant	ADJ
easat-3025	129	16	to	to	PART
easat-3025	129	17	invest	invest	VERB
easat-3025	129	18	in	in	ADP
easat-3025	129	19	south	south	NOUN
easat-3025	129	20	according	accord	VERB
easat-3025	129	21	to	to	ADP
easat-3025	129	22	(	(	PUNCT
easat-3025	129	23	15	15	NUM
easat-3025	129	24	)	)	PUNCT
easat-3025	129	25	poor	poor	ADJ
easat-3025	129	26	governance	governance	NOUN
easat-3025	129	27	,	,	PUNCT
easat-3025	129	28	lack	lack	NOUN
easat-3025	129	29	of	of	ADP
easat-3025	129	30	transparency	transparency	NOUN
easat-3025	129	31	,	,	PUNCT
easat-3025	129	32	and	and	CCONJ
easat-3025	129	33	accountability	accountability	NOUN
easat-3025	129	34	further	far	ADV
easat-3025	129	35	exacerbate	exacerbate	VERB
easat-3025	129	36	these	these	DET
easat-3025	129	37	issues	issue	NOUN
easat-3025	129	38	,	,	PUNCT
easat-3025	129	39	resulting	result	VERB
easat-3025	129	40	in	in	ADP
easat-3025	129	41	loss	loss	NOUN
easat-3025	129	42	of	of	ADP
easat-3025	129	43	investor	investor	NOUN
easat-3025	129	44	trust	trust	NOUN
easat-3025	129	45	,	,	PUNCT
easat-3025	129	46	challenges	challenge	NOUN
easat-3025	129	47	in	in	ADP
easat-3025	129	48	raising	raise	VERB
easat-3025	129	49	capital	capital	NOUN
easat-3025	129	50	,	,	PUNCT
easat-3025	129	51	inadequate	inadequate	ADJ
easat-3025	129	52	risk	risk	NOUN
easat-3025	129	53	management	management	NOUN
easat-3025	129	54	,	,	PUNCT
easat-3025	129	55	and	and	CCONJ
easat-3025	129	56	increased	increase	VERB
easat-3025	129	57	government	government	NOUN
easat-3025	129	58	oversight	oversight	NOUN
easat-3025	129	59	.	.	PUNCT
easat-3025	130	1	ultimately	ultimately	ADV
easat-3025	130	2	,	,	PUNCT
easat-3025	130	3	these	these	DET
easat-3025	130	4	factors	factor	NOUN
easat-3025	130	5	undermine	undermine	VERB
easat-3025	130	6	effective	effective	ADJ
easat-3025	130	7	organisational	organisational	ADJ
easat-3025	130	8	functioning	functioning	ADJ
easat-3025	130	9	and	and	CCONJ
easat-3025	130	10	economic	economic	ADJ
easat-3025	130	11	development	development	NOUN
easat-3025	130	12	and	and	CCONJ
easat-3025	130	13	highlight	highlight	VERB
easat-3025	130	14	the	the	DET
easat-3025	130	15	need	need	NOUN
easat-3025	130	16	for	for	ADP
easat-3025	130	17	improved	improved	ADJ
easat-3025	130	18	financial	financial	ADJ
easat-3025	130	19	management	management	NOUN
easat-3025	130	20	and	and	CCONJ
easat-3025	130	21	governance	governance	NOUN
easat-3025	130	22	in	in	ADP
easat-3025	130	23	soes	soe	NOUN
easat-3025	130	24	and	and	CCONJ
easat-3025	130	25	municipalities	municipality	NOUN
easat-3025	130	26	(	(	PUNCT
easat-3025	130	27	29	29	NUM
easat-3025	130	28	)	)	PUNCT
easat-3025	130	29	.	.	PUNCT
easat-3025	131	1	in	in	ADP
easat-3025	131	2	the	the	DET
easat-3025	131	3	private	private	ADJ
easat-3025	131	4	sector	sector	NOUN
easat-3025	131	5	,	,	PUNCT
easat-3025	131	6	the	the	DET
easat-3025	131	7	mismanagement	mismanagement	NOUN
easat-3025	131	8	of	of	ADP
easat-3025	131	9	financial	financial	ADJ
easat-3025	131	10	resources	resource	NOUN
easat-3025	131	11	in	in	ADP
easat-3025	131	12	south	south	ADJ
easat-3025	131	13	african	african	ADJ
easat-3025	131	14	soes	soe	NOUN
easat-3025	131	15	has	have	AUX
easat-3025	131	16	severely	severely	ADV
easat-3025	131	17	impacted	impact	VERB
easat-3025	131	18	their	their	PRON
easat-3025	131	19	financial	financial	ADJ
easat-3025	131	20	performance	performance	NOUN
easat-3025	131	21	,	,	PUNCT
easat-3025	131	22	which	which	PRON
easat-3025	131	23	has	have	AUX
easat-3025	131	24	been	be	AUX
easat-3025	131	25	characterised	characterise	VERB
easat-3025	131	26	by	by	ADP
easat-3025	131	27	bureaucratic	bureaucratic	ADJ
easat-3025	131	28	restrictions	restriction	NOUN
easat-3025	131	29	,	,	PUNCT
easat-3025	131	30	lack	lack	NOUN
easat-3025	131	31	of	of	ADP
easat-3025	131	32	investment	investment	NOUN
easat-3025	131	33	incentives	incentive	NOUN
easat-3025	131	34	,	,	PUNCT
easat-3025	131	35	and	and	CCONJ
easat-3025	131	36	centralised	centralised	ADJ
easat-3025	131	37	decision	decision	NOUN
easat-3025	131	38	-	-	PUNCT
easat-3025	131	39	making	making	NOUN
easat-3025	131	40	(	(	PUNCT
easat-3025	131	41	8)	8)	NUM
easat-3025	131	42	.	.	PUNCT
easat-3025	132	1	this	this	DET
easat-3025	132	2	inefficiency	inefficiency	NOUN
easat-3025	132	3	harms	harm	VERB
easat-3025	132	4	the	the	DET
easat-3025	132	5	private	private	ADJ
easat-3025	132	6	sector	sector	NOUN
easat-3025	132	7	,	,	PUNCT
easat-3025	132	8	which	which	PRON
easat-3025	132	9	plays	play	VERB
easat-3025	132	10	a	a	DET
easat-3025	132	11	crucial	crucial	ADJ
easat-3025	132	12	role	role	NOUN
easat-3025	132	13	in	in	ADP
easat-3025	132	14	economic	economic	ADJ
easat-3025	132	15	recovery	recovery	NOUN
easat-3025	132	16	and	and	CCONJ
easat-3025	132	17	employs	employ	VERB
easat-3025	132	18	a	a	DET
easat-3025	132	19	significant	significant	ADJ
easat-3025	132	20	portion	portion	NOUN
easat-3025	132	21	of	of	ADP
easat-3025	132	22	the	the	DET
easat-3025	132	23	workforce	workforce	NOUN
easat-3025	132	24	(	(	PUNCT
easat-3025	132	25	30	30	NUM
easat-3025	132	26	)	)	PUNCT
easat-3025	132	27	.	.	PUNCT
easat-3025	133	1	as	as	SCONJ
easat-3025	133	2	privately	privately	ADV
easat-3025	133	3	owned	own	VERB
easat-3025	133	4	companies	company	NOUN
easat-3025	133	5	are	be	AUX
easat-3025	133	6	prominent	prominent	ADJ
easat-3025	133	7	participants	participant	NOUN
easat-3025	133	8	in	in	ADP
easat-3025	133	9	the	the	DET
easat-3025	133	10	economy	economy	NOUN
easat-3025	133	11	,	,	PUNCT
easat-3025	133	12	they	they	PRON
easat-3025	133	13	are	be	AUX
easat-3025	133	14	affected	affect	VERB
easat-3025	133	15	by	by	ADP
easat-3025	133	16	the	the	DET
easat-3025	133	17	negative	negative	ADJ
easat-3025	133	18	economic	economic	ADJ
easat-3025	133	19	impact	impact	NOUN
easat-3025	133	20	soes	soe	NOUN
easat-3025	133	21	might	might	AUX
easat-3025	133	22	have	have	VERB
easat-3025	133	23	due	due	ADP
easat-3025	133	24	to	to	ADP
easat-3025	133	25	their	their	PRON
easat-3025	133	26	reputation	reputation	NOUN
easat-3025	133	27	of	of	ADP
easat-3025	133	28	not	not	PART
easat-3025	133	29	achieving	achieve	VERB
easat-3025	133	30	financial	financial	ADJ
easat-3025	133	31	stability	stability	NOUN
easat-3025	133	32	(	(	PUNCT
easat-3025	133	33	31	31	NUM
easat-3025	133	34	)	)	PUNCT
easat-3025	133	35	.	.	PUNCT
easat-3025	134	1	notably	notably	ADV
easat-3025	134	2	,	,	PUNCT
easat-3025	134	3	eskom	eskom	PROPN
easat-3025	134	4	’s	’s	PART
easat-3025	134	5	inefficiencies	inefficiency	NOUN
easat-3025	134	6	have	have	AUX
easat-3025	134	7	led	lead	VERB
easat-3025	134	8	to	to	ADP
easat-3025	134	9	regular	regular	ADJ
easat-3025	134	10	power	power	NOUN
easat-3025	134	11	cuts	cut	NOUN
easat-3025	134	12	,	,	PUNCT
easat-3025	134	13	severely	severely	ADV
easat-3025	134	14	affecting	affect	VERB
easat-3025	134	15	private	private	ADJ
easat-3025	134	16	companies	company	NOUN
easat-3025	134	17	by	by	ADP
easat-3025	134	18	increasing	increase	VERB
easat-3025	134	19	operational	operational	ADJ
easat-3025	134	20	costs	cost	NOUN
easat-3025	134	21	and	and	CCONJ
easat-3025	134	22	disrupting	disrupt	VERB
easat-3025	134	23	services	service	NOUN
easat-3025	134	24	(	(	PUNCT
easat-3025	134	25	32	32	NUM
easat-3025	134	26	)	)	PUNCT
easat-3025	134	27	.	.	PUNCT
easat-3025	135	1	in	in	ADP
easat-3025	135	2	2019	2019	NUM
easat-3025	135	3	,	,	PUNCT
easat-3025	135	4	south	south	PROPN
easat-3025	135	5	africa	africa	PROPN
easat-3025	135	6	experienced	experience	VERB
easat-3025	135	7	the	the	DET
easat-3025	135	8	worst	bad	ADJ
easat-3025	135	9	year	year	NOUN
easat-3025	135	10	on	on	ADP
easat-3025	135	11	record	record	NOUN
easat-3025	135	12	for	for	ADP
easat-3025	135	13	load	load	NOUN
easat-3025	135	14	-	-	PUNCT
easat-3025	135	15	shedding	shedding	NOUN
easat-3025	135	16	,	,	PUNCT
easat-3025	135	17	with	with	ADP
easat-3025	135	18	total	total	ADJ
easat-3025	135	19	blackouts	blackout	NOUN
easat-3025	135	20	lasting	last	VERB
easat-3025	135	21	over	over	ADP
easat-3025	135	22	530	530	NUM
easat-3025	135	23	hours	hour	NOUN
easat-3025	135	24	and	and	CCONJ
easat-3025	135	25	stage	stage	NOUN
easat-3025	135	26	6	6	NUM
easat-3025	135	27	power	power	NOUN
easat-3025	135	28	cuts	cut	NOUN
easat-3025	135	29	being	be	AUX
easat-3025	135	30	implemented	implement	VERB
easat-3025	135	31	for	for	ADP
easat-3025	135	32	the	the	DET
easat-3025	135	33	first	first	ADJ
easat-3025	135	34	time	time	NOUN
easat-3025	135	35	(	(	PUNCT
easat-3025	135	36	33	33	NUM
easat-3025	135	37	)	)	PUNCT
easat-3025	135	38	.	.	PUNCT
easat-3025	136	1	for	for	ADP
easat-3025	136	2	example	example	NOUN
easat-3025	136	3	,	,	PUNCT
easat-3025	136	4	south	south	PROPN
easat-3025	136	5	africa	africa	PROPN
easat-3025	136	6	’s	’s	PART
easat-3025	136	7	largest	large	ADJ
easat-3025	136	8	private	private	ADJ
easat-3025	136	9	medical	medical	ADJ
easat-3025	136	10	network	network	NOUN
easat-3025	136	11	faces	face	VERB
easat-3025	136	12	quadrupled	quadruple	VERB
easat-3025	136	13	diesel	diesel	NOUN
easat-3025	136	14	costs	cost	NOUN
easat-3025	136	15	due	due	ADJ
easat-3025	136	16	to	to	ADP
easat-3025	136	17	generator	generator	NOUN
easat-3025	136	18	use	use	NOUN
easat-3025	136	19	,	,	PUNCT
easat-3025	136	20	while	while	SCONJ
easat-3025	136	21	scheduled	schedule	VERB
easat-3025	136	22	surgeries	surgery	NOUN
easat-3025	136	23	were	be	AUX
easat-3025	136	24	cancelled	cancel	VERB
easat-3025	136	25	,	,	PUNCT
easat-3025	136	26	impacting	impact	VERB
easat-3025	136	27	patient	patient	ADJ
easat-3025	136	28	health	health	NOUN
easat-3025	136	29	.	.	PUNCT
easat-3025	137	1	these	these	DET
easat-3025	137	2	issues	issue	NOUN
easat-3025	137	3	highlight	highlight	VERB
easat-3025	137	4	how	how	SCONJ
easat-3025	137	5	poor	poor	ADJ
easat-3025	137	6	soe	soe	ADJ
easat-3025	137	7	management	management	NOUN
easat-3025	137	8	negatively	negatively	ADV
easat-3025	137	9	affects	affect	VERB
easat-3025	137	10	the	the	DET
easat-3025	137	11	economy	economy	NOUN
easat-3025	137	12	and	and	CCONJ
easat-3025	137	13	the	the	DET
easat-3025	137	14	well	well	ADV
easat-3025	137	15	-	-	PUNCT
easat-3025	137	16	being	being	NOUN
easat-3025	137	17	of	of	ADP
easat-3025	137	18	south	south	ADJ
easat-3025	137	19	african	african	ADJ
easat-3025	137	20	citizens	citizen	NOUN
easat-3025	137	21	.	.	PUNCT
easat-3025	138	1	4740	4740	NUM
easat-3025	138	2	edelweiss	edelweiss	PROPN
easat-3025	138	3	applied	apply	VERB
easat-3025	138	4	science	science	NOUN
easat-3025	138	5	and	and	CCONJ
easat-3025	138	6	technology	technology	NOUN
easat-3025	138	7	issn	issn	PROPN
easat-3025	138	8	:	:	PUNCT
easat-3025	138	9	2576	2576	NUM
easat-3025	138	10	-	-	SYM
easat-3025	138	11	8484	8484	NUM
easat-3025	138	12	vol	vol	NOUN
easat-3025	138	13	.	.	PROPN
easat-3025	138	14	8	8	NUM
easat-3025	138	15	,	,	PUNCT
easat-3025	138	16	no	no	INTJ
easat-3025	138	17	.	.	NOUN
easat-3025	139	1	6	6	NUM
easat-3025	139	2	:	:	SYM
easat-3025	139	3	4735	4735	NUM
easat-3025	139	4	-	-	SYM
easat-3025	139	5	4748	4748	NUM
easat-3025	139	6	,	,	PUNCT
easat-3025	139	7	2024	2024	NUM
easat-3025	139	8	doi	doi	NOUN
easat-3025	139	9	:	:	PUNCT
easat-3025	139	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	139	11	©	©	ADP
easat-3025	139	12	2024	2024	NUM
easat-3025	139	13	by	by	ADP
easat-3025	139	14	the	the	DET
easat-3025	139	15	authors	author	NOUN
easat-3025	139	16	;	;	PUNCT
easat-3025	139	17	licensee	licensee	PROPN
easat-3025	139	18	learning	learning	NOUN
easat-3025	139	19	gate	gate	VERB
easat-3025	139	20	the	the	DET
easat-3025	139	21	establishment	establishment	NOUN
easat-3025	139	22	of	of	ADP
easat-3025	139	23	soes	soe	NOUN
easat-3025	139	24	is	be	AUX
easat-3025	139	25	a	a	DET
easat-3025	139	26	governance	governance	NOUN
easat-3025	139	27	approach	approach	NOUN
easat-3025	139	28	adopted	adopt	VERB
easat-3025	139	29	by	by	ADP
easat-3025	139	30	the	the	DET
easat-3025	139	31	government	government	NOUN
easat-3025	139	32	to	to	PART
easat-3025	139	33	promote	promote	VERB
easat-3025	139	34	economic	economic	ADJ
easat-3025	139	35	growth	growth	NOUN
easat-3025	139	36	,	,	PUNCT
easat-3025	139	37	increase	increase	VERB
easat-3025	139	38	the	the	DET
easat-3025	139	39	government	government	NOUN
easat-3025	139	40	’s	’s	PART
easat-3025	139	41	ability	ability	NOUN
easat-3025	139	42	to	to	PART
easat-3025	139	43	deliver	deliver	VERB
easat-3025	139	44	public	public	ADJ
easat-3025	139	45	services	service	NOUN
easat-3025	139	46	,	,	PUNCT
easat-3025	139	47	and	and	CCONJ
easat-3025	139	48	helping	helping	AUX
easat-3025	139	49	develop	develop	VERB
easat-3025	139	50	the	the	DET
easat-3025	139	51	state	state	NOUN
easat-3025	139	52	(	(	PUNCT
easat-3025	139	53	34	34	NUM
easat-3025	139	54	)	)	PUNCT
easat-3025	139	55	.	.	PUNCT
easat-3025	140	1	however	however	ADV
easat-3025	140	2	,	,	PUNCT
easat-3025	140	3	since	since	SCONJ
easat-3025	140	4	the	the	DET
easat-3025	140	5	2011/2012	2011/2012	NUM
easat-3025	140	6	fiscal	fiscal	ADJ
easat-3025	140	7	year	year	NOUN
easat-3025	140	8	,	,	PUNCT
easat-3025	140	9	soes	soe	NOUN
easat-3025	140	10	like	like	ADP
easat-3025	140	11	south	south	ADJ
easat-3025	140	12	african	african	ADJ
easat-3025	140	13	airways	airways	PROPN
easat-3025	140	14	(	(	PUNCT
easat-3025	140	15	saa	saa	PROPN
easat-3025	140	16	)	)	PUNCT
easat-3025	140	17	have	have	AUX
easat-3025	140	18	incurred	incur	VERB
easat-3025	140	19	significant	significant	ADJ
easat-3025	140	20	fruitless	fruitless	ADJ
easat-3025	140	21	and	and	CCONJ
easat-3025	140	22	wasteful	wasteful	ADJ
easat-3025	140	23	expenditures	expenditure	NOUN
easat-3025	140	24	(	(	PUNCT
easat-3025	140	25	34	34	NUM
easat-3025	140	26	)	)	PUNCT
easat-3025	140	27	.	.	PUNCT
easat-3025	141	1	of	of	ADP
easat-3025	141	2	the	the	DET
easat-3025	141	3	r38.1	r38.1	PROPN
easat-3025	141	4	billion	billion	NUM
easat-3025	141	5	received	receive	VERB
easat-3025	141	6	by	by	ADP
easat-3025	141	7	saa	saa	PROPN
easat-3025	141	8	over	over	ADP
easat-3025	141	9	the	the	DET
easat-3025	141	10	years	year	NOUN
easat-3025	141	11	,	,	PUNCT
easat-3025	141	12	r27.6	r27.6	PROPN
easat-3025	141	13	billion	billion	NUM
easat-3025	141	14	was	be	AUX
easat-3025	141	15	deposited	deposit	VERB
easat-3025	141	16	after	after	ADP
easat-3025	141	17	its	its	PRON
easat-3025	141	18	business	business	NOUN
easat-3025	141	19	rescue	rescue	NOUN
easat-3025	141	20	process	process	NOUN
easat-3025	141	21	,	,	PUNCT
easat-3025	141	22	while	while	SCONJ
easat-3025	141	23	irregular	irregular	ADJ
easat-3025	141	24	expenditure	expenditure	NOUN
easat-3025	141	25	rose	rise	VERB
easat-3025	141	26	from	from	ADP
easat-3025	141	27	r22	r22	NOUN
easat-3025	141	28	billion	billion	NUM
easat-3025	141	29	to	to	ADP
easat-3025	141	30	r44.5	r44.5	PROPN
easat-3025	141	31	billion	billion	NUM
easat-3025	141	32	and	and	CCONJ
easat-3025	141	33	fruitless	fruitless	ADJ
easat-3025	141	34	and	and	CCONJ
easat-3025	141	35	wasteful	wasteful	ADJ
easat-3025	141	36	expenditure	expenditure	NOUN
easat-3025	141	37	surged	surge	VERB
easat-3025	141	38	from	from	ADP
easat-3025	141	39	r24.8	r24.8	PROPN
easat-3025	141	40	million	million	NUM
easat-3025	141	41	to	to	ADP
easat-3025	141	42	r207.3	r207.3	NOUN
easat-3025	141	43	million	million	NUM
easat-3025	141	44	over	over	ADP
easat-3025	141	45	a	a	DET
easat-3025	141	46	four	four	NUM
easat-3025	141	47	-	-	PUNCT
easat-3025	141	48	year	year	NOUN
easat-3025	141	49	period	period	NOUN
easat-3025	141	50	,	,	PUNCT
easat-3025	141	51	with	with	ADP
easat-3025	141	52	audit	audit	NOUN
easat-3025	141	53	outcomes	outcome	NOUN
easat-3025	141	54	worsening	worsen	VERB
easat-3025	141	55	since	since	SCONJ
easat-3025	141	56	2017	2017	NUM
easat-3025	141	57	-	-	SYM
easat-3025	141	58	18	18	NUM
easat-3025	141	59	(	(	PUNCT
easat-3025	141	60	37	37	NUM
easat-3025	141	61	)	)	PUNCT
easat-3025	141	62	.	.	PUNCT
easat-3025	142	1	furthermore	furthermore	ADV
easat-3025	142	2	,	,	PUNCT
easat-3025	142	3	a	a	DET
easat-3025	142	4	shareholder	shareholder	NOUN
easat-3025	142	5	dividend	dividend	NOUN
easat-3025	142	6	has	have	AUX
easat-3025	142	7	also	also	ADV
easat-3025	142	8	not	not	PART
easat-3025	142	9	been	be	AUX
easat-3025	142	10	paid	pay	VERB
easat-3025	142	11	,	,	PUNCT
easat-3025	142	12	with	with	ADP
easat-3025	142	13	reports	report	NOUN
easat-3025	142	14	suggesting	suggest	VERB
easat-3025	142	15	that	that	SCONJ
easat-3025	142	16	saa	saa	PROPN
easat-3025	142	17	is	be	AUX
easat-3025	142	18	unlikely	unlikely	ADJ
easat-3025	142	19	to	to	PART
easat-3025	142	20	be	be	AUX
easat-3025	142	21	able	able	ADJ
easat-3025	142	22	to	to	PART
easat-3025	142	23	generate	generate	VERB
easat-3025	142	24	sufficient	sufficient	ADJ
easat-3025	142	25	cash	cash	NOUN
easat-3025	142	26	flows	flow	NOUN
easat-3025	142	27	for	for	ADP
easat-3025	142	28	the	the	DET
easat-3025	142	29	continued	continue	VERB
easat-3025	142	30	operation	operation	NOUN
easat-3025	142	31	.	.	PUNCT
easat-3025	143	1	according	accord	VERB
easat-3025	143	2	to	to	ADP
easat-3025	143	3	(	(	PUNCT
easat-3025	143	4	34	34	NUM
easat-3025	143	5	)	)	PUNCT
easat-3025	143	6	,	,	PUNCT
easat-3025	143	7	data	datum	NOUN
easat-3025	143	8	on	on	ADP
easat-3025	143	9	saa	saa	PROPN
easat-3025	143	10	activities	activity	NOUN
easat-3025	143	11	have	have	AUX
easat-3025	143	12	not	not	PART
easat-3025	143	13	been	be	AUX
easat-3025	143	14	made	make	VERB
easat-3025	143	15	publicly	publicly	ADV
easat-3025	143	16	available	available	ADJ
easat-3025	143	17	because	because	SCONJ
easat-3025	143	18	audited	audit	VERB
easat-3025	143	19	financial	financial	ADJ
easat-3025	143	20	statements	statement	NOUN
easat-3025	143	21	for	for	ADP
easat-3025	143	22	the	the	DET
easat-3025	143	23	two	two	NUM
easat-3025	143	24	years	year	NOUN
easat-3025	143	25	ending	end	VERB
easat-3025	143	26	march	march	PROPN
easat-3025	143	27	2018	2018	NUM
easat-3025	143	28	and	and	CCONJ
easat-3025	143	29	march	march	PROPN
easat-3025	143	30	2019	2019	NUM
easat-3025	143	31	were	be	AUX
easat-3025	143	32	not	not	PART
easat-3025	143	33	provided	provide	VERB
easat-3025	143	34	.	.	PUNCT
easat-3025	144	1	saa	saa	PROPN
easat-3025	144	2	has	have	VERB
easat-3025	144	3	an	an	DET
easat-3025	144	4	outstanding	outstanding	ADJ
easat-3025	144	5	debt	debt	NOUN
easat-3025	144	6	of	of	ADP
easat-3025	144	7	r9.2	r9.2	NOUN
easat-3025	144	8	billion	billion	NUM
easat-3025	144	9	after	after	ADP
easat-3025	144	10	the	the	DET
easat-3025	144	11	cumulative	cumulative	ADJ
easat-3025	144	12	cash	cash	NOUN
easat-3025	144	13	injection	injection	NOUN
easat-3025	144	14	of	of	ADP
easat-3025	144	15	more	more	ADJ
easat-3025	144	16	than	than	ADP
easat-3025	144	17	r50	r50	NOUN
easat-3025	144	18	billion	billion	NUM
easat-3025	144	19	(	(	PUNCT
easat-3025	144	20	34	34	NUM
easat-3025	144	21	)	)	PUNCT
easat-3025	144	22	.	.	PUNCT
easat-3025	145	1	saa	saa	PROPN
easat-3025	145	2	did	do	AUX
easat-3025	145	3	not	not	PART
easat-3025	145	4	present	present	VERB
easat-3025	145	5	outstanding	outstanding	ADJ
easat-3025	145	6	data	datum	NOUN
easat-3025	145	7	throughout	throughout	ADP
easat-3025	145	8	the	the	DET
easat-3025	145	9	2011/2012	2011/2012	NUM
easat-3025	145	10	financial	financial	ADJ
easat-3025	145	11	year	year	NOUN
easat-3025	145	12	,	,	PUNCT
easat-3025	145	13	and	and	CCONJ
easat-3025	145	14	the	the	DET
easat-3025	145	15	entity	entity	NOUN
easat-3025	145	16	was	be	AUX
easat-3025	145	17	reported	report	VERB
easat-3025	145	18	to	to	PART
easat-3025	145	19	have	have	AUX
easat-3025	145	20	incurred	incur	VERB
easat-3025	145	21	r4	r4	NOUN
easat-3025	145	22	million	million	NUM
easat-3025	145	23	in	in	ADP
easat-3025	145	24	unnecessary	unnecessary	ADJ
easat-3025	145	25	and	and	CCONJ
easat-3025	145	26	excessive	excessive	ADJ
easat-3025	145	27	expenditure	expenditure	NOUN
easat-3025	145	28	,	,	PUNCT
easat-3025	145	29	r3	r3	PROPN
easat-3025	145	30	million	million	NUM
easat-3025	145	31	of	of	ADP
easat-3025	145	32	which	which	PRON
easat-3025	145	33	was	be	AUX
easat-3025	145	34	due	due	ADJ
easat-3025	145	35	to	to	ADP
easat-3025	145	36	baggage	baggage	NOUN
easat-3025	145	37	claims	claim	NOUN
easat-3025	145	38	,	,	PUNCT
easat-3025	145	39	penalties	penalty	NOUN
easat-3025	145	40	,	,	PUNCT
easat-3025	145	41	and	and	CCONJ
easat-3025	145	42	fines	fine	NOUN
easat-3025	145	43	.	.	PUNCT
easat-3025	146	1	as	as	ADP
easat-3025	146	2	a	a	DET
easat-3025	146	3	result	result	NOUN
easat-3025	146	4	of	of	ADP
easat-3025	146	5	a	a	DET
easat-3025	146	6	lack	lack	NOUN
easat-3025	146	7	of	of	ADP
easat-3025	146	8	adherence	adherence	NOUN
easat-3025	146	9	to	to	PART
easat-3025	146	10	supply	supply	VERB
easat-3025	146	11	chain	chain	NOUN
easat-3025	146	12	management	management	NOUN
easat-3025	146	13	procedures	procedure	NOUN
easat-3025	146	14	,	,	PUNCT
easat-3025	146	15	another	another	DET
easat-3025	146	16	r128	r128	NUM
easat-3025	146	17	million	million	NUM
easat-3025	146	18	was	be	AUX
easat-3025	146	19	also	also	ADV
easat-3025	146	20	incurred	incur	VERB
easat-3025	146	21	for	for	ADP
easat-3025	146	22	business	business	NOUN
easat-3025	146	23	continuity	continuity	NOUN
easat-3025	146	24	(	(	PUNCT
easat-3025	146	25	34	34	NUM
easat-3025	146	26	)	)	PUNCT
easat-3025	146	27	.	.	PUNCT
easat-3025	147	1	to	to	PART
easat-3025	147	2	maintain	maintain	VERB
easat-3025	147	3	operations	operation	NOUN
easat-3025	147	4	,	,	PUNCT
easat-3025	147	5	the	the	DET
easat-3025	147	6	airline	airline	NOUN
easat-3025	147	7	's	's	PART
easat-3025	147	8	performance	performance	NOUN
easat-3025	147	9	has	have	AUX
easat-3025	147	10	been	be	AUX
easat-3025	147	11	affected	affect	VERB
easat-3025	147	12	by	by	ADP
easat-3025	147	13	these	these	DET
easat-3025	147	14	unauthorised	unauthorised	ADJ
easat-3025	147	15	expenditures	expenditure	NOUN
easat-3025	147	16	,	,	PUNCT
easat-3025	147	17	and	and	CCONJ
easat-3025	147	18	it	it	PRON
easat-3025	147	19	is	be	AUX
easat-3025	147	20	now	now	ADV
easat-3025	147	21	necessary	necessary	ADJ
easat-3025	147	22	for	for	SCONJ
easat-3025	147	23	the	the	DET
easat-3025	147	24	state	state	NOUN
easat-3025	147	25	to	to	PART
easat-3025	147	26	intervene	intervene	VERB
easat-3025	147	27	.	.	PUNCT
easat-3025	148	1	in	in	ADP
easat-3025	148	2	these	these	DET
easat-3025	148	3	dimensions	dimension	NOUN
easat-3025	148	4	,	,	PUNCT
easat-3025	148	5	the	the	DET
easat-3025	148	6	mismanagement	mismanagement	NOUN
easat-3025	148	7	of	of	ADP
easat-3025	148	8	financial	financial	ADJ
easat-3025	148	9	resources	resource	NOUN
easat-3025	148	10	in	in	ADP
easat-3025	148	11	soes	soe	NOUN
easat-3025	148	12	significantly	significantly	ADV
easat-3025	148	13	impacts	impact	VERB
easat-3025	148	14	the	the	DET
easat-3025	148	15	south	south	ADJ
easat-3025	148	16	african	african	ADJ
easat-3025	148	17	economy	economy	NOUN
easat-3025	148	18	.	.	PUNCT
easat-3025	149	1	this	this	DET
easat-3025	149	2	mismanagement	mismanagement	NOUN
easat-3025	149	3	leads	lead	VERB
easat-3025	149	4	to	to	ADP
easat-3025	149	5	inefficient	inefficient	ADJ
easat-3025	149	6	use	use	NOUN
easat-3025	149	7	of	of	ADP
easat-3025	149	8	taxpayer	taxpayer	NOUN
easat-3025	149	9	money	money	NOUN
easat-3025	149	10	,	,	PUNCT
easat-3025	149	11	increases	increase	VERB
easat-3025	149	12	public	public	ADJ
easat-3025	149	13	debt	debt	NOUN
easat-3025	149	14	,	,	PUNCT
easat-3025	149	15	and	and	CCONJ
easat-3025	149	16	reduces	reduce	VERB
easat-3025	149	17	the	the	DET
easat-3025	149	18	government	government	NOUN
easat-3025	149	19	's	's	PART
easat-3025	149	20	ability	ability	NOUN
easat-3025	149	21	to	to	PART
easat-3025	149	22	invest	invest	VERB
easat-3025	149	23	in	in	ADP
easat-3025	149	24	other	other	ADJ
easat-3025	149	25	critical	critical	ADJ
easat-3025	149	26	areas	area	NOUN
easat-3025	149	27	.	.	PUNCT
easat-3025	150	1	3.2	3.2	NUM
easat-3025	150	2	.	.	PUNCT
easat-3025	151	1	financial	financial	ADJ
easat-3025	151	2	measures	measure	NOUN
easat-3025	151	3	that	that	PRON
easat-3025	151	4	can	can	AUX
easat-3025	151	5	be	be	AUX
easat-3025	151	6	implemented	implement	VERB
easat-3025	151	7	to	to	PART
easat-3025	151	8	protect	protect	VERB
easat-3025	151	9	soes	soe	NOUN
easat-3025	151	10	from	from	ADP
easat-3025	151	11	the	the	DET
easat-3025	151	12	mismanagement	mismanagement	NOUN
easat-3025	151	13	of	of	ADP
easat-3025	151	14	funds	fund	NOUN
easat-3025	151	15	,	,	PUNCT
easat-3025	151	16	embezzlement	embezzlement	NOUN
easat-3025	151	17	,	,	PUNCT
easat-3025	151	18	state	state	NOUN
easat-3025	151	19	capture	capture	NOUN
easat-3025	151	20	,	,	PUNCT
easat-3025	151	21	and	and	CCONJ
easat-3025	151	22	corruption	corruption	NOUN
easat-3025	151	23	soes	soe	NOUN
easat-3025	151	24	are	be	AUX
easat-3025	151	25	significant	significant	ADJ
easat-3025	151	26	drivers	driver	NOUN
easat-3025	151	27	of	of	ADP
easat-3025	151	28	economic	economic	ADJ
easat-3025	151	29	development	development	NOUN
easat-3025	151	30	in	in	ADP
easat-3025	151	31	most	most	ADJ
easat-3025	151	32	countries	country	NOUN
easat-3025	151	33	,	,	PUNCT
easat-3025	151	34	particularly	particularly	ADV
easat-3025	151	35	emerging	emerge	VERB
easat-3025	151	36	economies	economy	NOUN
easat-3025	151	37	(	(	PUNCT
easat-3025	151	38	2	2	NUM
easat-3025	151	39	)	)	PUNCT
easat-3025	151	40	.	.	PUNCT
easat-3025	152	1	these	these	DET
easat-3025	152	2	companies	company	NOUN
easat-3025	152	3	frequently	frequently	ADV
easat-3025	152	4	possess	possess	VERB
easat-3025	152	5	significant	significant	ADJ
easat-3025	152	6	market	market	NOUN
easat-3025	152	7	dominance	dominance	NOUN
easat-3025	152	8	and	and	CCONJ
easat-3025	152	9	provide	provide	VERB
easat-3025	152	10	necessities	necessity	NOUN
easat-3025	152	11	like	like	ADP
easat-3025	152	12	electricity	electricity	NOUN
easat-3025	152	13	,	,	PUNCT
easat-3025	152	14	water	water	NOUN
easat-3025	152	15	,	,	PUNCT
easat-3025	152	16	and	and	CCONJ
easat-3025	152	17	transportation	transportation	NOUN
easat-3025	152	18	.	.	PUNCT
easat-3025	153	1	as	as	ADP
easat-3025	153	2	a	a	DET
easat-3025	153	3	result	result	NOUN
easat-3025	153	4	,	,	PUNCT
easat-3025	153	5	soes	soe	NOUN
easat-3025	153	6	have	have	VERB
easat-3025	153	7	the	the	DET
easat-3025	153	8	potential	potential	NOUN
easat-3025	153	9	to	to	PART
easat-3025	153	10	be	be	AUX
easat-3025	153	11	extremely	extremely	ADV
easat-3025	153	12	important	important	ADJ
easat-3025	153	13	in	in	ADP
easat-3025	153	14	accomplishing	accomplish	VERB
easat-3025	153	15	governmental	governmental	ADJ
easat-3025	153	16	development	development	NOUN
easat-3025	153	17	goals	goal	NOUN
easat-3025	153	18	,	,	PUNCT
easat-3025	153	19	creating	create	VERB
easat-3025	153	20	jobs	job	NOUN
easat-3025	153	21	,	,	PUNCT
easat-3025	153	22	and	and	CCONJ
easat-3025	153	23	reducing	reduce	VERB
easat-3025	153	24	poverty	poverty	NOUN
easat-3025	153	25	(	(	PUNCT
easat-3025	153	26	3	3	NUM
easat-3025	153	27	)	)	PUNCT
easat-3025	153	28	.	.	PUNCT
easat-3025	154	1	however	however	ADV
easat-3025	154	2	,	,	PUNCT
easat-3025	154	3	soes	soe	NOUN
easat-3025	154	4	frequently	frequently	ADV
easat-3025	154	5	face	face	VERB
easat-3025	154	6	various	various	ADJ
easat-3025	154	7	financial	financial	ADJ
easat-3025	154	8	hazards	hazard	NOUN
easat-3025	154	9	,	,	PUNCT
easat-3025	154	10	including	include	VERB
easat-3025	154	11	misappropriation	misappropriation	NOUN
easat-3025	154	12	of	of	ADP
easat-3025	154	13	cash	cash	NOUN
easat-3025	154	14	,	,	PUNCT
easat-3025	154	15	theft	theft	NOUN
easat-3025	154	16	,	,	PUNCT
easat-3025	154	17	state	state	NOUN
easat-3025	154	18	capture	capture	NOUN
easat-3025	154	19	,	,	PUNCT
easat-3025	154	20	and	and	CCONJ
easat-3025	154	21	corruption	corruption	NOUN
easat-3025	154	22	.	.	PUNCT
easat-3025	155	1	strong	strong	ADJ
easat-3025	155	2	financial	financial	ADJ
easat-3025	155	3	safeguards	safeguard	NOUN
easat-3025	155	4	must	must	AUX
easat-3025	155	5	be	be	AUX
easat-3025	155	6	implemented	implement	VERB
easat-3025	155	7	to	to	PART
easat-3025	155	8	protect	protect	VERB
easat-3025	155	9	soes	soe	NOUN
easat-3025	155	10	from	from	ADP
easat-3025	155	11	these	these	DET
easat-3025	155	12	threats	threat	NOUN
easat-3025	155	13	(	(	PUNCT
easat-3025	155	14	4	4	NUM
easat-3025	155	15	)	)	PUNCT
easat-3025	155	16	.	.	PUNCT
easat-3025	156	1	these	these	DET
easat-3025	156	2	measures	measure	NOUN
easat-3025	156	3	are	be	AUX
easat-3025	156	4	highlighted	highlight	VERB
easat-3025	156	5	in	in	ADP
easat-3025	156	6	subsequent	subsequent	ADJ
easat-3025	156	7	delineations	delineation	NOUN
easat-3025	156	8	.	.	PUNCT
easat-3025	157	1	3.2.1	3.2.1	X
easat-3025	157	2	.	.	PUNCT
easat-3025	157	3	internal	internal	ADJ
easat-3025	157	4	control	control	PROPN
easat-3025	157	5	systems	system	NOUN
easat-3025	157	6	one	one	NUM
easat-3025	157	7	crucial	crucial	ADJ
easat-3025	157	8	financial	financial	ADJ
easat-3025	157	9	measure	measure	NOUN
easat-3025	157	10	that	that	PRON
easat-3025	157	11	can	can	AUX
easat-3025	157	12	be	be	AUX
easat-3025	157	13	implemented	implement	VERB
easat-3025	157	14	is	be	AUX
easat-3025	157	15	adopting	adopt	VERB
easat-3025	157	16	robust	robust	ADJ
easat-3025	157	17	internal	internal	ADJ
easat-3025	157	18	control	control	NOUN
easat-3025	157	19	systems	system	NOUN
easat-3025	157	20	.	.	PUNCT
easat-3025	158	1	(	(	PUNCT
easat-3025	158	2	35	35	NUM
easat-3025	158	3	)	)	PUNCT
easat-3025	158	4	affirms	affirm	VERB
easat-3025	158	5	that	that	SCONJ
easat-3025	158	6	robust	robust	ADJ
easat-3025	158	7	internal	internal	ADJ
easat-3025	158	8	control	control	NOUN
easat-3025	158	9	refers	refer	VERB
easat-3025	158	10	to	to	ADP
easat-3025	158	11	a	a	DET
easat-3025	158	12	system	system	NOUN
easat-3025	158	13	that	that	PRON
easat-3025	158	14	ensures	ensure	VERB
easat-3025	158	15	the	the	DET
easat-3025	158	16	reliability	reliability	NOUN
easat-3025	158	17	and	and	CCONJ
easat-3025	158	18	accuracy	accuracy	NOUN
easat-3025	158	19	of	of	ADP
easat-3025	158	20	financial	financial	ADJ
easat-3025	158	21	reporting	reporting	NOUN
easat-3025	158	22	,	,	PUNCT
easat-3025	158	23	compliance	compliance	NOUN
easat-3025	158	24	with	with	ADP
easat-3025	158	25	laws	law	NOUN
easat-3025	158	26	and	and	CCONJ
easat-3025	158	27	regulations	regulation	NOUN
easat-3025	158	28	,	,	PUNCT
easat-3025	158	29	and	and	CCONJ
easat-3025	158	30	effectiveness	effectiveness	NOUN
easat-3025	158	31	and	and	CCONJ
easat-3025	158	32	efficiency	efficiency	NOUN
easat-3025	158	33	of	of	ADP
easat-3025	158	34	operations	operation	NOUN
easat-3025	158	35	.	.	PUNCT
easat-3025	159	1	it	it	PRON
easat-3025	159	2	involves	involve	VERB
easat-3025	159	3	a	a	DET
easat-3025	159	4	set	set	NOUN
easat-3025	159	5	of	of	ADP
easat-3025	159	6	policies	policy	NOUN
easat-3025	159	7	,	,	PUNCT
easat-3025	159	8	procedures	procedure	NOUN
easat-3025	159	9	,	,	PUNCT
easat-3025	159	10	and	and	CCONJ
easat-3025	159	11	mechanisms	mechanism	NOUN
easat-3025	159	12	designed	design	VERB
easat-3025	159	13	to	to	PART
easat-3025	159	14	safeguard	safeguard	VERB
easat-3025	159	15	assets	asset	NOUN
easat-3025	159	16	,	,	PUNCT
easat-3025	159	17	prevent	prevent	VERB
easat-3025	159	18	fraud	fraud	NOUN
easat-3025	159	19	,	,	PUNCT
easat-3025	159	20	and	and	CCONJ
easat-3025	159	21	minimise	minimise	NOUN
easat-3025	159	22	errors	error	NOUN
easat-3025	159	23	or	or	CCONJ
easat-3025	159	24	misstatements	misstatement	NOUN
easat-3025	159	25	in	in	ADP
easat-3025	159	26	financial	financial	ADJ
easat-3025	159	27	statements	statement	NOUN
easat-3025	159	28	(	(	PUNCT
easat-3025	159	29	38	38	NUM
easat-3025	159	30	)	)	PUNCT
easat-3025	159	31	.	.	PUNCT
easat-3025	160	1	a	a	DET
easat-3025	160	2	study	study	NOUN
easat-3025	160	3	by	by	ADP
easat-3025	160	4	(	(	PUNCT
easat-3025	160	5	39	39	NUM
easat-3025	160	6	)	)	PUNCT
easat-3025	160	7	emphasised	emphasise	VERB
easat-3025	160	8	the	the	DET
easat-3025	160	9	importance	importance	NOUN
easat-3025	160	10	of	of	ADP
easat-3025	160	11	strong	strong	ADJ
easat-3025	160	12	internal	internal	ADJ
easat-3025	160	13	control	control	NOUN
easat-3025	160	14	systems	system	NOUN
easat-3025	160	15	in	in	ADP
easat-3025	160	16	mitigating	mitigate	VERB
easat-3025	160	17	corruption	corruption	NOUN
easat-3025	160	18	risks	risk	NOUN
easat-3025	160	19	within	within	ADP
easat-3025	160	20	public	public	ADJ
easat-3025	160	21	entities	entity	NOUN
easat-3025	160	22	,	,	PUNCT
easat-3025	160	23	including	include	VERB
easat-3025	160	24	soes	soe	NOUN
easat-3025	160	25	.	.	PUNCT
easat-3025	161	1	such	such	ADJ
easat-3025	161	2	systems	system	NOUN
easat-3025	161	3	involve	involve	VERB
easat-3025	161	4	implementing	implement	VERB
easat-3025	161	5	checks	check	NOUN
easat-3025	161	6	and	and	CCONJ
easat-3025	161	7	balances	balance	NOUN
easat-3025	161	8	and	and	CCONJ
easat-3025	161	9	segregation	segregation	NOUN
easat-3025	161	10	of	of	ADP
easat-3025	161	11	duties	duty	NOUN
easat-3025	161	12	to	to	PART
easat-3025	161	13	ensure	ensure	VERB
easat-3025	161	14	that	that	SCONJ
easat-3025	161	15	no	no	DET
easat-3025	161	16	single	single	ADJ
easat-3025	161	17	individual	individual	NOUN
easat-3025	161	18	has	have	VERB
easat-3025	161	19	control	control	NOUN
easat-3025	161	20	over	over	ADP
easat-3025	161	21	the	the	DET
easat-3025	161	22	entire	entire	ADJ
easat-3025	161	23	financial	financial	ADJ
easat-3025	161	24	process	process	NOUN
easat-3025	161	25	(	(	PUNCT
easat-3025	161	26	36	36	NUM
easat-3025	161	27	)	)	PUNCT
easat-3025	161	28	.	.	PUNCT
easat-3025	162	1	according	accord	VERB
easat-3025	162	2	to	to	ADP
easat-3025	162	3	(	(	PUNCT
easat-3025	162	4	40	40	NUM
easat-3025	162	5	)	)	PUNCT
easat-3025	162	6	,	,	PUNCT
easat-3025	162	7	it	it	PRON
easat-3025	162	8	reduces	reduce	VERB
easat-3025	162	9	the	the	DET
easat-3025	162	10	risk	risk	NOUN
easat-3025	162	11	of	of	ADP
easat-3025	162	12	fraud	fraud	NOUN
easat-3025	162	13	and	and	CCONJ
easat-3025	162	14	embezzlement	embezzlement	NOUN
easat-3025	162	15	,	,	PUNCT
easat-3025	162	16	and	and	CCONJ
easat-3025	162	17	internal	internal	ADJ
easat-3025	162	18	or	or	CCONJ
easat-3025	162	19	external	external	ADJ
easat-3025	162	20	auditors	auditor	NOUN
easat-3025	162	21	conduct	conduct	VERB
easat-3025	162	22	regular	regular	ADJ
easat-3025	162	23	internal	internal	ADJ
easat-3025	162	24	audits	audits	NOUN
easat-3025	162	25	to	to	PART
easat-3025	162	26	identify	identify	VERB
easat-3025	162	27	weaknesses	weakness	NOUN
easat-3025	162	28	in	in	ADP
easat-3025	162	29	internal	internal	ADJ
easat-3025	162	30	controls	control	NOUN
easat-3025	162	31	,	,	PUNCT
easat-3025	162	32	deter	deter	VERB
easat-3025	162	33	any	any	DET
easat-3025	162	34	mismanagement	mismanagement	NOUN
easat-3025	162	35	or	or	CCONJ
easat-3025	162	36	fraudulent	fraudulent	ADJ
easat-3025	162	37	activities	activity	NOUN
easat-3025	162	38	,	,	PUNCT
easat-3025	162	39	and	and	CCONJ
easat-3025	162	40	provide	provide	VERB
easat-3025	162	41	recommendations	recommendation	NOUN
easat-3025	162	42	for	for	ADP
easat-3025	162	43	improvement	improvement	NOUN
easat-3025	162	44	.	.	PUNCT
easat-3025	163	1	3.2.2	3.2.2	X
easat-3025	163	2	.	.	PUNCT
easat-3025	164	1	transparency	transparency	NOUN
easat-3025	164	2	and	and	CCONJ
easat-3025	164	3	disclosure	disclosure	NOUN
easat-3025	164	4	promoting	promote	VERB
easat-3025	164	5	transparency	transparency	NOUN
easat-3025	164	6	and	and	CCONJ
easat-3025	164	7	accountability	accountability	NOUN
easat-3025	164	8	in	in	ADP
easat-3025	164	9	financial	financial	ADJ
easat-3025	164	10	transactions	transaction	NOUN
easat-3025	164	11	is	be	AUX
easat-3025	164	12	one	one	NUM
easat-3025	164	13	crucial	crucial	ADJ
easat-3025	164	14	measure	measure	NOUN
easat-3025	164	15	to	to	PART
easat-3025	164	16	reduce	reduce	VERB
easat-3025	164	17	the	the	DET
easat-3025	164	18	risk	risk	NOUN
easat-3025	164	19	of	of	ADP
easat-3025	164	20	corruption	corruption	NOUN
easat-3025	164	21	and	and	CCONJ
easat-3025	164	22	embezzlement	embezzlement	NOUN
easat-3025	164	23	(	(	PUNCT
easat-3025	164	24	41	41	NUM
easat-3025	164	25	)	)	PUNCT
easat-3025	164	26	.	.	PUNCT
easat-3025	165	1	this	this	PRON
easat-3025	165	2	could	could	AUX
easat-3025	165	3	entail	entail	VERB
easat-3025	165	4	regular	regular	ADJ
easat-3025	165	5	audits	audits	NOUN
easat-3025	165	6	of	of	ADP
easat-3025	165	7	financial	financial	ADJ
easat-3025	165	8	records	record	NOUN
easat-3025	165	9	and	and	CCONJ
easat-3025	165	10	conducting	conduct	VERB
easat-3025	165	11	background	background	NOUN
easat-3025	165	12	checks	check	NOUN
easat-3025	165	13	to	to	PART
easat-3025	165	14	monitor	monitor	VERB
easat-3025	165	15	the	the	DET
easat-3025	165	16	integrity	integrity	NOUN
easat-3025	165	17	of	of	ADP
easat-3025	165	18	employees	employee	NOUN
easat-3025	165	19	.	.	PUNCT
easat-3025	166	1	soes	soe	NOUN
easat-3025	166	2	should	should	AUX
easat-3025	166	3	disclose	disclose	VERB
easat-3025	166	4	all	all	DET
easat-3025	166	5	relevant	relevant	ADJ
easat-3025	166	6	financial	financial	ADJ
easat-3025	166	7	information	information	NOUN
easat-3025	166	8	to	to	ADP
easat-3025	166	9	the	the	DET
easat-3025	166	10	public	public	NOUN
easat-3025	166	11	,	,	PUNCT
easat-3025	166	12	including	include	VERB
easat-3025	166	13	budgetary	budgetary	ADJ
easat-3025	166	14	and	and	CCONJ
easat-3025	166	15	financial	financial	ADJ
easat-3025	166	16	reports	report	NOUN
easat-3025	166	17	,	,	PUNCT
easat-3025	166	18	procurement	procurement	NOUN
easat-3025	166	19	contracts	contract	NOUN
easat-3025	166	20	,	,	PUNCT
easat-3025	166	21	and	and	CCONJ
easat-3025	166	22	other	other	ADJ
easat-3025	166	23	relevant	relevant	ADJ
easat-3025	166	24	financial	financial	ADJ
easat-3025	166	25	information	information	NOUN
easat-3025	166	26	.	.	PUNCT
easat-3025	167	1	public	public	ADJ
easat-3025	167	2	disclosure	disclosure	NOUN
easat-3025	167	3	of	of	ADP
easat-3025	167	4	financial	financial	ADJ
easat-3025	167	5	information	information	NOUN
easat-3025	167	6	can	can	AUX
easat-3025	167	7	facilitate	facilitate	VERB
easat-3025	167	8	public	public	ADJ
easat-3025	167	9	scrutiny	scrutiny	NOUN
easat-3025	167	10	and	and	CCONJ
easat-3025	167	11	improve	improve	VERB
easat-3025	167	12	financial	financial	ADJ
easat-3025	167	13	management	management	NOUN
easat-3025	167	14	practices	practice	NOUN
easat-3025	167	15	(	(	PUNCT
easat-3025	167	16	42	42	NUM
easat-3025	167	17	)	)	PUNCT
easat-3025	167	18	.	.	PUNCT
easat-3025	168	1	these	these	DET
easat-3025	168	2	measures	measure	NOUN
easat-3025	168	3	can	can	AUX
easat-3025	168	4	help	help	VERB
easat-3025	168	5	prevent	prevent	VERB
easat-3025	168	6	fraud	fraud	NOUN
easat-3025	168	7	and	and	CCONJ
easat-3025	168	8	embezzlement	embezzlement	NOUN
easat-3025	168	9	within	within	ADP
easat-3025	168	10	soes	soe	NOUN
easat-3025	168	11	,	,	PUNCT
easat-3025	168	12	as	as	SCONJ
easat-3025	168	13	they	they	PRON
easat-3025	168	14	provide	provide	VERB
easat-3025	168	15	a	a	DET
easat-3025	168	16	system	system	NOUN
easat-3025	168	17	of	of	ADP
easat-3025	168	18	checks	check	NOUN
easat-3025	168	19	and	and	CCONJ
easat-3025	168	20	balances	balance	NOUN
easat-3025	168	21	,	,	PUNCT
easat-3025	168	22	ensuring	ensure	VERB
easat-3025	168	23	that	that	SCONJ
easat-3025	168	24	funds	fund	NOUN
easat-3025	168	25	are	be	AUX
easat-3025	168	26	4741	4741	NUM
easat-3025	168	27	edelweiss	edelweiss	PROPN
easat-3025	168	28	applied	apply	VERB
easat-3025	168	29	science	science	NOUN
easat-3025	168	30	and	and	CCONJ
easat-3025	168	31	technology	technology	NOUN
easat-3025	168	32	issn	issn	PROPN
easat-3025	168	33	:	:	PUNCT
easat-3025	168	34	2576	2576	NUM
easat-3025	168	35	-	-	SYM
easat-3025	168	36	8484	8484	NUM
easat-3025	168	37	vol	vol	NOUN
easat-3025	168	38	.	.	PROPN
easat-3025	169	1	8	8	NUM
easat-3025	169	2	,	,	PUNCT
easat-3025	169	3	no	no	INTJ
easat-3025	169	4	.	.	NOUN
easat-3025	170	1	6	6	NUM
easat-3025	170	2	:	:	SYM
easat-3025	170	3	4735	4735	NUM
easat-3025	170	4	-	-	SYM
easat-3025	170	5	4748	4748	NUM
easat-3025	170	6	,	,	PUNCT
easat-3025	170	7	2024	2024	NUM
easat-3025	170	8	doi	doi	NOUN
easat-3025	170	9	:	:	PUNCT
easat-3025	170	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	170	11	©	©	ADP
easat-3025	170	12	2024	2024	NUM
easat-3025	170	13	by	by	ADP
easat-3025	170	14	the	the	DET
easat-3025	170	15	authors	author	NOUN
easat-3025	170	16	;	;	PUNCT
easat-3025	170	17	licensee	licensee	PROPN
easat-3025	170	18	learning	learning	NOUN
easat-3025	170	19	gate	gate	NOUN
easat-3025	170	20	appropriately	appropriately	ADV
easat-3025	170	21	allocated	allocate	VERB
easat-3025	170	22	.	.	PUNCT
easat-3025	171	1	additionally	additionally	ADV
easat-3025	171	2	,	,	PUNCT
easat-3025	171	3	soes	soe	NOUN
easat-3025	171	4	could	could	AUX
easat-3025	171	5	establish	establish	VERB
easat-3025	171	6	a	a	DET
easat-3025	171	7	robust	robust	ADJ
easat-3025	171	8	internal	internal	ADJ
easat-3025	171	9	control	control	NOUN
easat-3025	171	10	system	system	NOUN
easat-3025	171	11	that	that	PRON
easat-3025	171	12	includes	include	VERB
easat-3025	171	13	policies	policy	NOUN
easat-3025	171	14	,	,	PUNCT
easat-3025	171	15	procedures	procedure	NOUN
easat-3025	171	16	,	,	PUNCT
easat-3025	171	17	and	and	CCONJ
easat-3025	171	18	controls	control	VERB
easat-3025	171	19	to	to	PART
easat-3025	171	20	minimise	minimise	VERB
easat-3025	171	21	the	the	DET
easat-3025	171	22	risk	risk	NOUN
easat-3025	171	23	of	of	ADP
easat-3025	171	24	fraud	fraud	NOUN
easat-3025	171	25	and	and	CCONJ
easat-3025	171	26	corruption	corruption	NOUN
easat-3025	171	27	.	.	PUNCT
easat-3025	172	1	3.2.3	3.2.3	X
easat-3025	172	2	.	.	X
easat-3025	172	3	implementation	implementation	NOUN
easat-3025	172	4	of	of	ADP
easat-3025	172	5	risk	risk	NOUN
easat-3025	172	6	management	management	NOUN
easat-3025	172	7	measures	measure	NOUN
easat-3025	172	8	risk	risk	NOUN
easat-3025	172	9	management	management	NOUN
easat-3025	172	10	measures	measure	NOUN
easat-3025	172	11	should	should	AUX
easat-3025	172	12	be	be	AUX
easat-3025	172	13	implemented	implement	VERB
easat-3025	172	14	to	to	PART
easat-3025	172	15	minimise	minimise	VERB
easat-3025	172	16	the	the	DET
easat-3025	172	17	risk	risk	NOUN
easat-3025	172	18	of	of	ADP
easat-3025	172	19	financial	financial	ADJ
easat-3025	172	20	mismanagement	mismanagement	NOUN
easat-3025	172	21	and	and	CCONJ
easat-3025	172	22	corruption	corruption	NOUN
easat-3025	172	23	(	(	PUNCT
easat-3025	172	24	43	43	NUM
easat-3025	172	25	)	)	PUNCT
easat-3025	172	26	.	.	PUNCT
easat-3025	173	1	this	this	PRON
easat-3025	173	2	includes	include	VERB
easat-3025	173	3	identifying	identify	VERB
easat-3025	173	4	potential	potential	ADJ
easat-3025	173	5	sources	source	NOUN
easat-3025	173	6	of	of	ADP
easat-3025	173	7	risk	risk	NOUN
easat-3025	173	8	,	,	PUNCT
easat-3025	173	9	evaluating	evaluate	VERB
easat-3025	173	10	the	the	DET
easat-3025	173	11	likelihood	likelihood	NOUN
easat-3025	173	12	and	and	CCONJ
easat-3025	173	13	impact	impact	NOUN
easat-3025	173	14	of	of	ADP
easat-3025	173	15	such	such	ADJ
easat-3025	173	16	risks	risk	NOUN
easat-3025	173	17	,	,	PUNCT
easat-3025	173	18	and	and	CCONJ
easat-3025	173	19	implementing	implement	VERB
easat-3025	173	20	controls	control	NOUN
easat-3025	173	21	to	to	PART
easat-3025	173	22	mitigate	mitigate	VERB
easat-3025	173	23	them	they	PRON
easat-3025	173	24	.	.	PUNCT
easat-3025	174	1	risk	risk	NOUN
easat-3025	174	2	management	management	NOUN
easat-3025	174	3	should	should	AUX
easat-3025	174	4	be	be	AUX
easat-3025	174	5	conducted	conduct	VERB
easat-3025	174	6	at	at	ADP
easat-3025	174	7	all	all	DET
easat-3025	174	8	levels	level	NOUN
easat-3025	174	9	of	of	ADP
easat-3025	174	10	the	the	DET
easat-3025	174	11	organisation	organisation	NOUN
easat-3025	174	12	,	,	PUNCT
easat-3025	174	13	with	with	ADP
easat-3025	174	14	employees	employee	NOUN
easat-3025	174	15	trained	train	VERB
easat-3025	174	16	and	and	CCONJ
easat-3025	174	17	informed	inform	VERB
easat-3025	174	18	of	of	ADP
easat-3025	174	19	the	the	DET
easat-3025	174	20	risks	risk	NOUN
easat-3025	174	21	associated	associate	VERB
easat-3025	174	22	with	with	ADP
easat-3025	174	23	their	their	PRON
easat-3025	174	24	roles	role	NOUN
easat-3025	174	25	.	.	PUNCT
easat-3025	175	1	regular	regular	ADJ
easat-3025	175	2	risk	risk	NOUN
easat-3025	175	3	assessments	assessment	NOUN
easat-3025	175	4	and	and	CCONJ
easat-3025	175	5	monitoring	monitoring	NOUN
easat-3025	175	6	should	should	AUX
easat-3025	175	7	be	be	AUX
easat-3025	175	8	conducted	conduct	VERB
easat-3025	175	9	to	to	PART
easat-3025	175	10	identify	identify	VERB
easat-3025	175	11	new	new	ADJ
easat-3025	175	12	risks	risk	NOUN
easat-3025	175	13	and	and	CCONJ
easat-3025	175	14	trends	trend	NOUN
easat-3025	175	15	and	and	CCONJ
easat-3025	175	16	develop	develop	VERB
easat-3025	175	17	strategies	strategy	NOUN
easat-3025	175	18	to	to	PART
easat-3025	175	19	mitigate	mitigate	VERB
easat-3025	175	20	them	they	PRON
easat-3025	175	21	.	.	PUNCT
easat-3025	176	1	risk	risk	NOUN
easat-3025	176	2	management	management	NOUN
easat-3025	176	3	measures	measure	NOUN
easat-3025	176	4	can	can	AUX
easat-3025	176	5	also	also	ADV
easat-3025	176	6	enhance	enhance	VERB
easat-3025	176	7	the	the	DET
easat-3025	176	8	efficiency	efficiency	NOUN
easat-3025	176	9	of	of	ADP
easat-3025	176	10	financial	financial	ADJ
easat-3025	176	11	systems	system	NOUN
easat-3025	176	12	,	,	PUNCT
easat-3025	176	13	protect	protect	VERB
easat-3025	176	14	against	against	ADP
easat-3025	176	15	cash	cash	NOUN
easat-3025	176	16	shortages	shortage	NOUN
easat-3025	176	17	,	,	PUNCT
easat-3025	176	18	and	and	CCONJ
easat-3025	176	19	reduce	reduce	VERB
easat-3025	176	20	the	the	DET
easat-3025	176	21	risk	risk	NOUN
easat-3025	176	22	of	of	ADP
easat-3025	176	23	financial	financial	ADJ
easat-3025	176	24	irregularities	irregularity	NOUN
easat-3025	176	25	(	(	PUNCT
easat-3025	176	26	43	43	NUM
easat-3025	176	27	)	)	PUNCT
easat-3025	176	28	.	.	PUNCT
easat-3025	177	1	these	these	DET
easat-3025	177	2	systems	system	NOUN
easat-3025	177	3	must	must	AUX
easat-3025	177	4	be	be	AUX
easat-3025	177	5	integrated	integrate	VERB
easat-3025	177	6	across	across	ADP
easat-3025	177	7	the	the	DET
easat-3025	177	8	organisation	organisation	NOUN
easat-3025	177	9	and	and	CCONJ
easat-3025	177	10	developed	develop	VERB
easat-3025	177	11	and	and	CCONJ
easat-3025	177	12	executed	execute	VERB
easat-3025	177	13	according	accord	VERB
easat-3025	177	14	to	to	ADP
easat-3025	177	15	policies	policy	NOUN
easat-3025	177	16	,	,	PUNCT
easat-3025	177	17	procedures	procedure	NOUN
easat-3025	177	18	,	,	PUNCT
easat-3025	177	19	and	and	CCONJ
easat-3025	177	20	monitoring	monitor	VERB
easat-3025	177	21	guidelines	guideline	NOUN
easat-3025	177	22	.	.	PUNCT
easat-3025	178	1	internal	internal	ADJ
easat-3025	178	2	controls	control	NOUN
easat-3025	178	3	should	should	AUX
easat-3025	178	4	also	also	ADV
easat-3025	178	5	be	be	AUX
easat-3025	178	6	regularly	regularly	ADV
easat-3025	178	7	tested	test	VERB
easat-3025	178	8	to	to	PART
easat-3025	178	9	ensure	ensure	VERB
easat-3025	178	10	the	the	DET
easat-3025	178	11	system	system	NOUN
easat-3025	178	12	's	's	PART
easat-3025	178	13	effectiveness	effectiveness	NOUN
easat-3025	178	14	(	(	PUNCT
easat-3025	178	15	40	40	NUM
easat-3025	178	16	)	)	PUNCT
easat-3025	178	17	.	.	PUNCT
easat-3025	179	1	3.2.4	3.2.4	X
easat-3025	179	2	.	.	PUNCT
easat-3025	180	1	strengthening	strengthen	VERB
easat-3025	180	2	corporate	corporate	ADJ
easat-3025	180	3	governance	governance	NOUN
easat-3025	180	4	establishing	establish	VERB
easat-3025	180	5	a	a	DET
easat-3025	180	6	strong	strong	ADJ
easat-3025	180	7	corporate	corporate	ADJ
easat-3025	180	8	governance	governance	NOUN
easat-3025	180	9	framework	framework	NOUN
easat-3025	180	10	is	be	AUX
easat-3025	180	11	crucial	crucial	ADJ
easat-3025	180	12	for	for	ADP
easat-3025	180	13	preventing	prevent	VERB
easat-3025	180	14	corruption	corruption	NOUN
easat-3025	180	15	and	and	CCONJ
easat-3025	180	16	mismanagement	mismanagement	NOUN
easat-3025	180	17	in	in	ADP
easat-3025	180	18	soes	soe	NOUN
easat-3025	180	19	.	.	PUNCT
easat-3025	181	1	this	this	PRON
easat-3025	181	2	could	could	AUX
easat-3025	181	3	involve	involve	VERB
easat-3025	181	4	appointing	appoint	VERB
easat-3025	181	5	independent	independent	ADJ
easat-3025	181	6	directors	director	NOUN
easat-3025	181	7	,	,	PUNCT
easat-3025	181	8	establishing	establish	VERB
easat-3025	181	9	board	board	NOUN
easat-3025	181	10	committees	committee	NOUN
easat-3025	181	11	,	,	PUNCT
easat-3025	181	12	and	and	CCONJ
easat-3025	181	13	enforcing	enforce	VERB
easat-3025	181	14	a	a	DET
easat-3025	181	15	code	code	NOUN
easat-3025	181	16	of	of	ADP
easat-3025	181	17	conduct	conduct	NOUN
easat-3025	181	18	and	and	CCONJ
easat-3025	181	19	ethical	ethical	ADJ
easat-3025	181	20	guidelines	guideline	NOUN
easat-3025	181	21	.	.	PUNCT
easat-3025	182	1	strengthening	strengthen	VERB
easat-3025	182	2	corporate	corporate	ADJ
easat-3025	182	3	governance	governance	NOUN
easat-3025	182	4	refers	refer	VERB
easat-3025	182	5	to	to	ADP
easat-3025	182	6	the	the	DET
easat-3025	182	7	process	process	NOUN
easat-3025	182	8	of	of	ADP
easat-3025	182	9	enhancing	enhance	VERB
easat-3025	182	10	the	the	DET
easat-3025	182	11	structures	structure	NOUN
easat-3025	182	12	,	,	PUNCT
easat-3025	182	13	practices	practice	NOUN
easat-3025	182	14	,	,	PUNCT
easat-3025	182	15	and	and	CCONJ
easat-3025	182	16	principles	principle	NOUN
easat-3025	182	17	that	that	PRON
easat-3025	182	18	govern	govern	VERB
easat-3025	182	19	the	the	DET
easat-3025	182	20	operation	operation	NOUN
easat-3025	182	21	and	and	CCONJ
easat-3025	182	22	management	management	NOUN
easat-3025	182	23	of	of	ADP
easat-3025	182	24	a	a	DET
easat-3025	182	25	company	company	NOUN
easat-3025	182	26	(	(	PUNCT
easat-3025	182	27	43	43	NUM
easat-3025	182	28	)	)	PUNCT
easat-3025	182	29	.	.	PUNCT
easat-3025	183	1	it	it	PRON
easat-3025	183	2	involves	involve	VERB
easat-3025	183	3	adopting	adopt	VERB
easat-3025	183	4	measures	measure	NOUN
easat-3025	183	5	that	that	PRON
easat-3025	183	6	promote	promote	VERB
easat-3025	183	7	transparency	transparency	NOUN
easat-3025	183	8	,	,	PUNCT
easat-3025	183	9	accountability	accountability	NOUN
easat-3025	183	10	,	,	PUNCT
easat-3025	183	11	and	and	CCONJ
easat-3025	183	12	ethical	ethical	ADJ
easat-3025	183	13	conduct	conduct	NOUN
easat-3025	183	14	,	,	PUNCT
easat-3025	183	15	ultimately	ultimately	ADV
easat-3025	183	16	ensuring	ensure	VERB
easat-3025	183	17	that	that	SCONJ
easat-3025	183	18	the	the	DET
easat-3025	183	19	company	company	NOUN
easat-3025	183	20	is	be	AUX
easat-3025	183	21	managed	manage	VERB
easat-3025	183	22	in	in	ADP
easat-3025	183	23	the	the	DET
easat-3025	183	24	best	good	ADJ
easat-3025	183	25	interests	interest	NOUN
easat-3025	183	26	of	of	ADP
easat-3025	183	27	its	its	PRON
easat-3025	183	28	stakeholders	stakeholder	NOUN
easat-3025	183	29	(	(	PUNCT
easat-3025	183	30	43	43	NUM
easat-3025	183	31	)	)	PUNCT
easat-3025	183	32	.	.	PUNCT
easat-3025	184	1	strengthening	strengthen	VERB
easat-3025	184	2	corporate	corporate	ADJ
easat-3025	184	3	governance	governance	NOUN
easat-3025	184	4	helps	help	VERB
easat-3025	184	5	to	to	PART
easat-3025	184	6	build	build	VERB
easat-3025	184	7	trust	trust	NOUN
easat-3025	184	8	among	among	ADP
easat-3025	184	9	stakeholders	stakeholder	NOUN
easat-3025	184	10	,	,	PUNCT
easat-3025	184	11	enhance	enhance	VERB
easat-3025	184	12	decisionmaking	decisionmake	VERB
easat-3025	184	13	processes	process	NOUN
easat-3025	184	14	,	,	PUNCT
easat-3025	184	15	and	and	CCONJ
easat-3025	184	16	improve	improve	VERB
easat-3025	184	17	the	the	DET
easat-3025	184	18	long	long	ADJ
easat-3025	184	19	-	-	PUNCT
easat-3025	184	20	term	term	NOUN
easat-3025	184	21	sustainability	sustainability	NOUN
easat-3025	184	22	of	of	ADP
easat-3025	184	23	a	a	DET
easat-3025	184	24	company	company	NOUN
easat-3025	184	25	(	(	PUNCT
easat-3025	184	26	45	45	NUM
easat-3025	184	27	)	)	PUNCT
easat-3025	184	28	.	.	PUNCT
easat-3025	185	1	effective	effective	ADJ
easat-3025	185	2	corporate	corporate	ADJ
easat-3025	185	3	governance	governance	NOUN
easat-3025	185	4	frameworks	framework	NOUN
easat-3025	185	5	are	be	AUX
easat-3025	185	6	essential	essential	ADJ
easat-3025	185	7	for	for	ADP
easat-3025	185	8	mitigating	mitigate	VERB
easat-3025	185	9	risks	risk	NOUN
easat-3025	185	10	,	,	PUNCT
easat-3025	185	11	preventing	prevent	VERB
easat-3025	185	12	fraud	fraud	NOUN
easat-3025	185	13	and	and	CCONJ
easat-3025	185	14	corruption	corruption	NOUN
easat-3025	185	15	,	,	PUNCT
easat-3025	185	16	and	and	CCONJ
easat-3025	185	17	ensuring	ensure	VERB
easat-3025	185	18	the	the	DET
easat-3025	185	19	responsible	responsible	ADJ
easat-3025	185	20	and	and	CCONJ
easat-3025	185	21	ethical	ethical	ADJ
easat-3025	185	22	management	management	NOUN
easat-3025	185	23	of	of	ADP
easat-3025	185	24	the	the	DET
easat-3025	185	25	organisation	organisation	NOUN
easat-3025	185	26	(	(	PUNCT
easat-3025	185	27	45	45	NUM
easat-3025	185	28	)	)	PUNCT
easat-3025	185	29	.	.	PUNCT
easat-3025	186	1	3.2.5	3.2.5	NUM
easat-3025	186	2	.	.	X
easat-3025	186	3	anti	anti	ADJ
easat-3025	186	4	-	-	ADJ
easat-3025	186	5	corruption	corruption	ADJ
easat-3025	186	6	policies	policy	NOUN
easat-3025	186	7	anti	anti	ADJ
easat-3025	186	8	-	-	ADJ
easat-3025	186	9	corruption	corruption	ADJ
easat-3025	186	10	policies	policy	NOUN
easat-3025	186	11	are	be	AUX
easat-3025	186	12	a	a	DET
easat-3025	186	13	set	set	NOUN
easat-3025	186	14	of	of	ADP
easat-3025	186	15	measures	measure	NOUN
easat-3025	186	16	,	,	PUNCT
easat-3025	186	17	guidelines	guideline	NOUN
easat-3025	186	18	,	,	PUNCT
easat-3025	186	19	and	and	CCONJ
easat-3025	186	20	principles	principle	NOUN
easat-3025	186	21	adopted	adopt	VERB
easat-3025	186	22	by	by	ADP
easat-3025	186	23	organisations	organisation	NOUN
easat-3025	186	24	,	,	PUNCT
easat-3025	186	25	governments	government	NOUN
easat-3025	186	26	,	,	PUNCT
easat-3025	186	27	or	or	CCONJ
easat-3025	186	28	institutions	institution	NOUN
easat-3025	186	29	to	to	PART
easat-3025	186	30	prevent	prevent	VERB
easat-3025	186	31	,	,	PUNCT
easat-3025	186	32	detect	detect	NOUN
easat-3025	186	33	,	,	PUNCT
easat-3025	186	34	and	and	CCONJ
easat-3025	186	35	combat	combat	NOUN
easat-3025	186	36	corruption	corruption	NOUN
easat-3025	186	37	(	(	PUNCT
easat-3025	186	38	5	5	NUM
easat-3025	186	39	)	)	PUNCT
easat-3025	186	40	.	.	PUNCT
easat-3025	187	1	it	it	PRON
easat-3025	187	2	outlines	outline	VERB
easat-3025	187	3	the	the	DET
easat-3025	187	4	company	company	NOUN
easat-3025	187	5	's	's	PART
easat-3025	187	6	commitment	commitment	NOUN
easat-3025	187	7	to	to	ADP
easat-3025	187	8	ethical	ethical	ADJ
easat-3025	187	9	behaviour	behaviour	NOUN
easat-3025	187	10	,	,	PUNCT
easat-3025	187	11	its	its	PRON
easat-3025	187	12	expectations	expectation	NOUN
easat-3025	187	13	of	of	ADP
easat-3025	187	14	employees	employee	NOUN
easat-3025	187	15	and	and	CCONJ
easat-3025	187	16	stakeholders	stakeholder	NOUN
easat-3025	187	17	,	,	PUNCT
easat-3025	187	18	and	and	CCONJ
easat-3025	187	19	the	the	DET
easat-3025	187	20	steps	step	NOUN
easat-3025	187	21	that	that	PRON
easat-3025	187	22	will	will	AUX
easat-3025	187	23	be	be	AUX
easat-3025	187	24	taken	take	VERB
easat-3025	187	25	to	to	PART
easat-3025	187	26	detect	detect	VERB
easat-3025	187	27	and	and	CCONJ
easat-3025	187	28	address	address	VERB
easat-3025	187	29	corrupt	corrupt	ADJ
easat-3025	187	30	practices	practice	NOUN
easat-3025	187	31	.	.	PUNCT
easat-3025	188	1	these	these	DET
easat-3025	188	2	policies	policy	NOUN
easat-3025	188	3	aim	aim	VERB
easat-3025	188	4	to	to	PART
easat-3025	188	5	promote	promote	VERB
easat-3025	188	6	transparency	transparency	NOUN
easat-3025	188	7	,	,	PUNCT
easat-3025	188	8	accountability	accountability	NOUN
easat-3025	188	9	,	,	PUNCT
easat-3025	188	10	and	and	CCONJ
easat-3025	188	11	ethical	ethical	ADJ
easat-3025	188	12	conduct	conduct	NOUN
easat-3025	188	13	,	,	PUNCT
easat-3025	188	14	thereby	thereby	ADV
easat-3025	188	15	reducing	reduce	VERB
easat-3025	188	16	the	the	DET
easat-3025	188	17	risk	risk	NOUN
easat-3025	188	18	of	of	ADP
easat-3025	188	19	corruption	corruption	NOUN
easat-3025	188	20	and	and	CCONJ
easat-3025	188	21	its	its	PRON
easat-3025	188	22	detrimental	detrimental	ADJ
easat-3025	188	23	effects	effect	NOUN
easat-3025	188	24	on	on	ADP
easat-3025	188	25	society	society	NOUN
easat-3025	188	26	,	,	PUNCT
easat-3025	188	27	economy	economy	NOUN
easat-3025	188	28	,	,	PUNCT
easat-3025	188	29	and	and	CCONJ
easat-3025	188	30	governance	governance	NOUN
easat-3025	188	31	(	(	PUNCT
easat-3025	188	32	46	46	NUM
easat-3025	188	33	)	)	PUNCT
easat-3025	188	34	.	.	PUNCT
easat-3025	189	1	anti	anti	ADJ
easat-3025	189	2	-	-	ADJ
easat-3025	189	3	corruption	corruption	ADJ
easat-3025	189	4	policies	policy	NOUN
easat-3025	189	5	typically	typically	ADV
easat-3025	189	6	cover	cover	VERB
easat-3025	189	7	various	various	ADJ
easat-3025	189	8	aspects	aspect	NOUN
easat-3025	189	9	of	of	ADP
easat-3025	189	10	an	an	DET
easat-3025	189	11	organisation	organisation	NOUN
easat-3025	189	12	's	's	PART
easat-3025	189	13	operations	operation	NOUN
easat-3025	189	14	,	,	PUNCT
easat-3025	189	15	including	include	VERB
easat-3025	189	16	procurement	procurement	NOUN
easat-3025	189	17	,	,	PUNCT
easat-3025	189	18	financial	financial	ADJ
easat-3025	189	19	management	management	NOUN
easat-3025	189	20	,	,	PUNCT
easat-3025	189	21	hiring	hire	VERB
easat-3025	189	22	practices	practice	NOUN
easat-3025	189	23	,	,	PUNCT
easat-3025	189	24	and	and	CCONJ
easat-3025	189	25	interactions	interaction	NOUN
easat-3025	189	26	with	with	ADP
easat-3025	189	27	external	external	ADJ
easat-3025	189	28	stakeholders	stakeholder	NOUN
easat-3025	189	29	(	(	PUNCT
easat-3025	189	30	5	5	NUM
easat-3025	189	31	)	)	PUNCT
easat-3025	189	32	.	.	PUNCT
easat-3025	190	1	3.2.6	3.2.6	NUM
easat-3025	190	2	.	.	PUNCT
easat-3025	191	1	whistleblowing	whistleblowe	VERB
easat-3025	191	2	implementing	implement	VERB
easat-3025	191	3	whistleblowing	whistleblowing	NOUN
easat-3025	191	4	systems	system	NOUN
easat-3025	191	5	is	be	AUX
easat-3025	191	6	another	another	DET
easat-3025	191	7	financial	financial	ADJ
easat-3025	191	8	measure	measure	NOUN
easat-3025	191	9	that	that	SCONJ
easat-3025	191	10	soes	soe	NOUN
easat-3025	191	11	could	could	AUX
easat-3025	191	12	consider	consider	VERB
easat-3025	191	13	to	to	PART
easat-3025	191	14	monitor	monitor	VERB
easat-3025	191	15	and	and	CCONJ
easat-3025	191	16	prevent	prevent	VERB
easat-3025	191	17	fraud	fraud	NOUN
easat-3025	191	18	within	within	ADP
easat-3025	191	19	the	the	DET
easat-3025	191	20	organisation	organisation	NOUN
easat-3025	191	21	.	.	PUNCT
easat-3025	192	1	whistleblowing	whistleblowing	NOUN
easat-3025	192	2	provides	provide	VERB
easat-3025	192	3	a	a	DET
easat-3025	192	4	mechanism	mechanism	NOUN
easat-3025	192	5	for	for	SCONJ
easat-3025	192	6	employees	employee	NOUN
easat-3025	192	7	to	to	PART
easat-3025	192	8	anonymously	anonymously	ADV
easat-3025	192	9	report	report	VERB
easat-3025	192	10	any	any	DET
easat-3025	192	11	suspected	suspect	VERB
easat-3025	192	12	wrongdoing	wrongdoing	NOUN
easat-3025	192	13	,	,	PUNCT
easat-3025	192	14	which	which	PRON
easat-3025	192	15	would	would	AUX
easat-3025	192	16	then	then	ADV
easat-3025	192	17	be	be	AUX
easat-3025	192	18	investigated	investigate	VERB
easat-3025	192	19	and	and	CCONJ
easat-3025	192	20	resolved	resolve	VERB
easat-3025	192	21	promptly	promptly	ADV
easat-3025	192	22	(	(	PUNCT
easat-3025	192	23	47	47	NUM
easat-3025	192	24	)	)	PUNCT
easat-3025	192	25	.	.	PUNCT
easat-3025	193	1	this	this	DET
easat-3025	193	2	measure	measure	NOUN
easat-3025	193	3	increases	increase	VERB
easat-3025	193	4	accountability	accountability	NOUN
easat-3025	193	5	by	by	ADP
easat-3025	193	6	giving	give	VERB
easat-3025	193	7	employees	employee	NOUN
easat-3025	193	8	a	a	DET
easat-3025	193	9	channel	channel	NOUN
easat-3025	193	10	to	to	PART
easat-3025	193	11	voice	voice	VERB
easat-3025	193	12	their	their	PRON
easat-3025	193	13	concerns	concern	NOUN
easat-3025	193	14	and	and	CCONJ
easat-3025	193	15	promoting	promote	VERB
easat-3025	193	16	a	a	DET
easat-3025	193	17	culture	culture	NOUN
easat-3025	193	18	of	of	ADP
easat-3025	193	19	transparency	transparency	NOUN
easat-3025	193	20	and	and	CCONJ
easat-3025	193	21	accountability	accountability	NOUN
easat-3025	193	22	(	(	PUNCT
easat-3025	193	23	48	48	NUM
easat-3025	193	24	)	)	PUNCT
easat-3025	193	25	.	.	PUNCT
easat-3025	194	1	in	in	ADP
easat-3025	194	2	this	this	DET
easat-3025	194	3	regard	regard	NOUN
easat-3025	194	4	,	,	PUNCT
easat-3025	194	5	protecting	protect	VERB
easat-3025	194	6	soes	soe	NOUN
easat-3025	194	7	from	from	ADP
easat-3025	194	8	financial	financial	ADJ
easat-3025	194	9	mismanagement	mismanagement	NOUN
easat-3025	194	10	,	,	PUNCT
easat-3025	194	11	embezzlement	embezzlement	NOUN
easat-3025	194	12	,	,	PUNCT
easat-3025	194	13	state	state	NOUN
easat-3025	194	14	capture	capture	NOUN
easat-3025	194	15	,	,	PUNCT
easat-3025	194	16	and	and	CCONJ
easat-3025	194	17	corruption	corruption	NOUN
easat-3025	194	18	requires	require	VERB
easat-3025	194	19	the	the	DET
easat-3025	194	20	implementation	implementation	NOUN
easat-3025	194	21	of	of	ADP
easat-3025	194	22	effective	effective	ADJ
easat-3025	194	23	financial	financial	ADJ
easat-3025	194	24	measures	measure	NOUN
easat-3025	194	25	.	.	PUNCT
easat-3025	195	1	these	these	DET
easat-3025	195	2	measures	measure	NOUN
easat-3025	195	3	must	must	AUX
easat-3025	195	4	be	be	AUX
easat-3025	195	5	enforced	enforce	VERB
easat-3025	195	6	strictly	strictly	ADV
easat-3025	195	7	to	to	PART
easat-3025	195	8	ensure	ensure	VERB
easat-3025	195	9	that	that	SCONJ
easat-3025	195	10	they	they	PRON
easat-3025	195	11	effectively	effectively	ADV
easat-3025	195	12	combat	combat	VERB
easat-3025	195	13	the	the	DET
easat-3025	195	14	identified	identify	VERB
easat-3025	195	15	issues	issue	NOUN
easat-3025	195	16	and	and	CCONJ
easat-3025	195	17	enhance	enhance	VERB
easat-3025	195	18	the	the	DET
easat-3025	195	19	performance	performance	NOUN
easat-3025	195	20	of	of	ADP
easat-3025	195	21	soes	soe	NOUN
easat-3025	195	22	.	.	PUNCT
easat-3025	196	1	while	while	SCONJ
easat-3025	196	2	these	these	DET
easat-3025	196	3	measures	measure	NOUN
easat-3025	196	4	can	can	AUX
easat-3025	196	5	significantly	significantly	ADV
easat-3025	196	6	contribute	contribute	VERB
easat-3025	196	7	to	to	ADP
easat-3025	196	8	protecting	protect	VERB
easat-3025	196	9	soes	soe	NOUN
easat-3025	196	10	from	from	ADP
easat-3025	196	11	financial	financial	ADJ
easat-3025	196	12	mismanagement	mismanagement	NOUN
easat-3025	196	13	and	and	CCONJ
easat-3025	196	14	corruption	corruption	NOUN
easat-3025	196	15	,	,	PUNCT
easat-3025	196	16	their	their	PRON
easat-3025	196	17	effectiveness	effectiveness	NOUN
easat-3025	196	18	may	may	AUX
easat-3025	196	19	vary	vary	VERB
easat-3025	196	20	based	base	VERB
easat-3025	196	21	on	on	ADP
easat-3025	196	22	the	the	DET
easat-3025	196	23	specific	specific	ADJ
easat-3025	196	24	context	context	NOUN
easat-3025	196	25	and	and	CCONJ
easat-3025	196	26	legal	legal	ADJ
easat-3025	196	27	frameworks	framework	NOUN
easat-3025	196	28	of	of	ADP
easat-3025	196	29	each	each	DET
easat-3025	196	30	country	country	NOUN
easat-3025	196	31	and	and	CCONJ
easat-3025	196	32	organisation	organisation	NOUN
easat-3025	196	33	.	.	PUNCT
easat-3025	197	1	it	it	PRON
easat-3025	197	2	is	be	AUX
easat-3025	197	3	essential	essential	ADJ
easat-3025	197	4	to	to	PART
easat-3025	197	5	consult	consult	VERB
easat-3025	197	6	relevant	relevant	ADJ
easat-3025	197	7	laws	law	NOUN
easat-3025	197	8	,	,	PUNCT
easat-3025	197	9	regulations	regulation	NOUN
easat-3025	197	10	,	,	PUNCT
easat-3025	197	11	and	and	CCONJ
easat-3025	197	12	guidelines	guideline	NOUN
easat-3025	197	13	applicable	applicable	ADJ
easat-3025	197	14	to	to	ADP
easat-3025	197	15	the	the	DET
easat-3025	197	16	specific	specific	ADJ
easat-3025	197	17	soe	soe	PROPN
easat-3025	197	18	.	.	PROPN
easat-3025	197	19	4742	4742	NUM
easat-3025	197	20	edelweiss	edelweiss	PROPN
easat-3025	197	21	applied	apply	VERB
easat-3025	197	22	science	science	NOUN
easat-3025	197	23	and	and	CCONJ
easat-3025	197	24	technology	technology	NOUN
easat-3025	197	25	issn	issn	PROPN
easat-3025	197	26	:	:	PUNCT
easat-3025	197	27	2576	2576	NUM
easat-3025	197	28	-	-	SYM
easat-3025	197	29	8484	8484	NUM
easat-3025	197	30	vol	vol	NOUN
easat-3025	197	31	.	.	PROPN
easat-3025	197	32	8	8	NUM
easat-3025	197	33	,	,	PUNCT
easat-3025	197	34	no	no	INTJ
easat-3025	197	35	.	.	NOUN
easat-3025	198	1	6	6	NUM
easat-3025	198	2	:	:	SYM
easat-3025	198	3	4735	4735	NUM
easat-3025	198	4	-	-	SYM
easat-3025	198	5	4748	4748	NUM
easat-3025	198	6	,	,	PUNCT
easat-3025	198	7	2024	2024	NUM
easat-3025	198	8	doi	doi	NOUN
easat-3025	198	9	:	:	PUNCT
easat-3025	198	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	198	11	©	©	ADP
easat-3025	198	12	2024	2024	NUM
easat-3025	198	13	by	by	ADP
easat-3025	198	14	the	the	DET
easat-3025	198	15	authors	author	NOUN
easat-3025	198	16	;	;	PUNCT
easat-3025	198	17	licensee	licensee	PROPN
easat-3025	198	18	learning	learning	NOUN
easat-3025	198	19	gate	gate	VERB
easat-3025	198	20	3.3	3.3	NUM
easat-3025	198	21	.	.	PUNCT
easat-3025	199	1	policies	policy	NOUN
easat-3025	199	2	that	that	PRON
easat-3025	199	3	soes	soe	NOUN
easat-3025	199	4	and	and	CCONJ
easat-3025	199	5	smes	sme	NOUN
easat-3025	199	6	can	can	AUX
easat-3025	199	7	employ	employ	VERB
easat-3025	199	8	to	to	PART
easat-3025	199	9	mitigate	mitigate	VERB
easat-3025	199	10	the	the	DET
easat-3025	199	11	risks	risk	NOUN
easat-3025	199	12	of	of	ADP
easat-3025	199	13	the	the	DET
easat-3025	199	14	mismanagement	mismanagement	NOUN
easat-3025	199	15	of	of	ADP
easat-3025	199	16	financial	financial	ADJ
easat-3025	199	17	resources	resource	NOUN
easat-3025	199	18	amongst	amongst	ADP
easat-3025	199	19	many	many	ADJ
easat-3025	199	20	south	south	ADJ
easat-3025	199	21	african	african	ADJ
easat-3025	199	22	soes	soe	NOUN
easat-3025	199	23	,	,	PUNCT
easat-3025	199	24	most	most	ADJ
easat-3025	199	25	are	be	AUX
easat-3025	199	26	known	know	VERB
easat-3025	199	27	to	to	PART
easat-3025	199	28	have	have	AUX
easat-3025	199	29	been	be	AUX
easat-3025	199	30	exposed	expose	VERB
easat-3025	199	31	to	to	ADP
easat-3025	199	32	corruption	corruption	NOUN
easat-3025	199	33	,	,	PUNCT
easat-3025	199	34	bribery	bribery	NOUN
easat-3025	199	35	,	,	PUNCT
easat-3025	199	36	embezzlement	embezzlement	NOUN
easat-3025	199	37	,	,	PUNCT
easat-3025	199	38	and	and	CCONJ
easat-3025	199	39	nepotism	nepotism	NOUN
easat-3025	199	40	,	,	PUNCT
easat-3025	199	41	which	which	PRON
easat-3025	199	42	has	have	AUX
easat-3025	199	43	interfered	interfere	VERB
easat-3025	199	44	with	with	ADP
easat-3025	199	45	their	their	PRON
easat-3025	199	46	daily	daily	ADJ
easat-3025	199	47	operations	operation	NOUN
easat-3025	199	48	,	,	PUNCT
easat-3025	199	49	especially	especially	ADV
easat-3025	199	50	the	the	DET
easat-3025	199	51	utilisation	utilisation	NOUN
easat-3025	199	52	of	of	ADP
easat-3025	199	53	their	their	PRON
easat-3025	199	54	funds	fund	NOUN
easat-3025	199	55	(	(	PUNCT
easat-3025	199	56	49	49	NUM
easat-3025	199	57	)	)	PUNCT
easat-3025	199	58	.	.	PUNCT
easat-3025	200	1	overall	overall	ADV
easat-3025	200	2	,	,	PUNCT
easat-3025	200	3	there	there	PRON
easat-3025	200	4	seems	seem	VERB
easat-3025	200	5	to	to	PART
easat-3025	200	6	be	be	AUX
easat-3025	200	7	increasing	increase	VERB
easat-3025	200	8	pressure	pressure	NOUN
easat-3025	200	9	on	on	ADP
easat-3025	200	10	the	the	DET
easat-3025	200	11	local	local	ADJ
easat-3025	200	12	government	government	NOUN
easat-3025	200	13	's	's	PART
easat-3025	200	14	finances	finance	NOUN
easat-3025	200	15	.	.	PUNCT
easat-3025	201	1	in	in	ADP
easat-3025	201	2	the	the	DET
easat-3025	201	3	early	early	ADJ
easat-3025	201	4	part	part	NOUN
easat-3025	201	5	of	of	ADP
easat-3025	201	6	the	the	DET
easat-3025	201	7	2019/2020	2019/2020	NUM
easat-3025	201	8	financial	financial	ADJ
easat-3025	201	9	year	year	NOUN
easat-3025	201	10	,	,	PUNCT
easat-3025	201	11	126	126	NUM
easat-3025	201	12	municipalities	municipality	NOUN
easat-3025	201	13	adopted	adopt	VERB
easat-3025	201	14	unfunded	unfunded	ADJ
easat-3025	201	15	budgets	budget	NOUN
easat-3025	201	16	representing	represent	VERB
easat-3025	201	17	49	49	NUM
easat-3025	201	18	%	%	NOUN
easat-3025	201	19	of	of	ADP
easat-3025	201	20	the	the	DET
easat-3025	201	21	total	total	ADJ
easat-3025	201	22	municipal	municipal	ADJ
easat-3025	201	23	budgets	budget	NOUN
easat-3025	201	24	,	,	PUNCT
easat-3025	201	25	which	which	PRON
easat-3025	201	26	are	be	AUX
easat-3025	201	27	unrealistically	unrealistically	ADV
easat-3025	201	28	expected	expect	VERB
easat-3025	201	29	revenues	revenue	NOUN
easat-3025	201	30	and	and	CCONJ
easat-3025	201	31	are	be	AUX
easat-3025	201	32	insufficient	insufficient	ADJ
easat-3025	201	33	to	to	PART
easat-3025	201	34	cover	cover	VERB
easat-3025	201	35	planned	planned	ADJ
easat-3025	201	36	expenditures	expenditure	NOUN
easat-3025	201	37	(	(	PUNCT
easat-3025	201	38	50	50	NUM
easat-3025	201	39	)	)	PUNCT
easat-3025	201	40	.	.	PUNCT
easat-3025	202	1	the	the	DET
easat-3025	202	2	causes	cause	NOUN
easat-3025	202	3	and	and	CCONJ
easat-3025	202	4	indicators	indicator	NOUN
easat-3025	202	5	of	of	ADP
easat-3025	202	6	financial	financial	ADJ
easat-3025	202	7	distress	distress	NOUN
easat-3025	202	8	in	in	ADP
easat-3025	202	9	municipalities	municipality	NOUN
easat-3025	202	10	are	be	AUX
easat-3025	202	11	often	often	ADV
easat-3025	202	12	not	not	PART
easat-3025	202	13	in	in	ADP
easat-3025	202	14	the	the	DET
easat-3025	202	15	control	control	NOUN
easat-3025	202	16	of	of	ADP
easat-3025	202	17	the	the	DET
easat-3025	202	18	municipalities	municipality	NOUN
easat-3025	202	19	,	,	PUNCT
easat-3025	202	20	but	but	CCONJ
easat-3025	202	21	in	in	ADP
easat-3025	202	22	the	the	DET
easat-3025	202	23	control	control	NOUN
easat-3025	202	24	of	of	ADP
easat-3025	202	25	the	the	DET
easat-3025	202	26	parliament	parliament	NOUN
easat-3025	202	27	(	(	PUNCT
easat-3025	202	28	51	51	NUM
easat-3025	202	29	)	)	PUNCT
easat-3025	202	30	.	.	PUNCT
easat-3025	203	1	the	the	DET
easat-3025	203	2	municipalities	municipality	NOUN
easat-3025	203	3	and	and	CCONJ
easat-3025	203	4	soes	soe	NOUN
easat-3025	203	5	have	have	VERB
easat-3025	203	6	internal	internal	ADJ
easat-3025	203	7	challenges	challenge	NOUN
easat-3025	203	8	with	with	ADP
easat-3025	203	9	their	their	PRON
easat-3025	203	10	finances	finance	NOUN
easat-3025	203	11	.	.	PUNCT
easat-3025	204	1	these	these	PRON
easat-3025	204	2	shall	shall	AUX
easat-3025	204	3	include	include	VERB
easat-3025	204	4	the	the	DET
easat-3025	204	5	deficiency	deficiency	NOUN
easat-3025	204	6	of	of	ADP
easat-3025	204	7	appropriate	appropriate	ADJ
easat-3025	204	8	financial	financial	ADJ
easat-3025	204	9	management	management	NOUN
easat-3025	204	10	,	,	PUNCT
easat-3025	204	11	such	such	ADJ
easat-3025	204	12	as	as	ADP
easat-3025	204	13	failing	fail	VERB
easat-3025	204	14	to	to	PART
easat-3025	204	15	recover	recover	VERB
easat-3025	204	16	revenues	revenue	NOUN
easat-3025	204	17	or	or	CCONJ
easat-3025	204	18	uncontrolled	uncontrolled	ADJ
easat-3025	204	19	expenditure	expenditure	NOUN
easat-3025	204	20	.	.	PUNCT
easat-3025	205	1	secondly	secondly	ADV
easat-3025	205	2	,	,	PUNCT
easat-3025	205	3	political	political	ADJ
easat-3025	205	4	dysfunction	dysfunction	NOUN
easat-3025	205	5	,	,	PUNCT
easat-3025	205	6	such	such	ADJ
easat-3025	205	7	as	as	ADP
easat-3025	205	8	the	the	DET
easat-3025	205	9	one	one	NOUN
easat-3025	205	10	we	we	PRON
easat-3025	205	11	saw	see	VERB
easat-3025	205	12	in	in	ADP
easat-3025	205	13	2019/2020	2019/2020	NUM
easat-3025	205	14	in	in	ADP
easat-3025	205	15	the	the	DET
easat-3025	205	16	city	city	NOUN
easat-3025	205	17	of	of	ADP
easat-3025	205	18	tshwane	tshwane	NOUN
easat-3025	205	19	and	and	CCONJ
easat-3025	205	20	nelson	nelson	PROPN
easat-3025	205	21	mandela	mandela	PROPN
easat-3025	205	22	bay	bay	PROPN
easat-3025	205	23	municipalities	municipality	NOUN
easat-3025	205	24	(	(	PUNCT
easat-3025	205	25	51	51	NUM
easat-3025	205	26	)	)	PUNCT
easat-3025	205	27	.	.	PUNCT
easat-3025	206	1	3.3.1	3.3.1	X
easat-3025	206	2	.	.	X
easat-3025	206	3	anti	anti	ADJ
easat-3025	206	4	-	-	ADJ
easat-3025	206	5	corruption	corruption	ADJ
easat-3025	206	6	approaches	approach	NOUN
easat-3025	206	7	in	in	ADP
easat-3025	206	8	the	the	DET
easat-3025	206	9	majority	majority	NOUN
easat-3025	206	10	of	of	ADP
easat-3025	206	11	soes	soe	NOUN
easat-3025	206	12	,	,	PUNCT
easat-3025	206	13	there	there	PRON
easat-3025	206	14	is	be	VERB
easat-3025	206	15	a	a	DET
easat-3025	206	16	legal	legal	ADJ
easat-3025	206	17	framework	framework	NOUN
easat-3025	206	18	in	in	ADP
easat-3025	206	19	place	place	NOUN
easat-3025	206	20	to	to	PART
easat-3025	206	21	avoid	avoid	VERB
easat-3025	206	22	corruption	corruption	NOUN
easat-3025	206	23	risk	risk	NOUN
easat-3025	206	24	and	and	CCONJ
easat-3025	206	25	mechanisms	mechanism	NOUN
easat-3025	206	26	for	for	ADP
easat-3025	206	27	this	this	PRON
easat-3025	206	28	have	have	AUX
easat-3025	206	29	been	be	AUX
easat-3025	206	30	put	put	VERB
easat-3025	206	31	in	in	ADP
easat-3025	206	32	place	place	NOUN
easat-3025	206	33	over	over	ADP
easat-3025	206	34	the	the	DET
easat-3025	206	35	past	past	ADJ
easat-3025	206	36	year	year	NOUN
easat-3025	206	37	,	,	PUNCT
easat-3025	206	38	which	which	PRON
easat-3025	206	39	has	have	AUX
easat-3025	206	40	resulted	result	VERB
easat-3025	206	41	in	in	ADP
easat-3025	206	42	an	an	DET
easat-3025	206	43	expected	expect	VERB
easat-3025	206	44	1.5	1.5	NUM
easat-3025	206	45	%	%	NOUN
easat-3025	206	46	of	of	ADP
easat-3025	206	47	their	their	PRON
easat-3025	206	48	operating	operating	NOUN
easat-3025	206	49	budget	budget	NOUN
easat-3025	206	50	dedicated	dedicate	VERB
easat-3025	206	51	to	to	ADP
easat-3025	206	52	prevention	prevention	NOUN
easat-3025	206	53	and	and	CCONJ
easat-3025	206	54	detection	detection	NOUN
easat-3025	206	55	of	of	ADP
easat-3025	206	56	corruption	corruption	NOUN
easat-3025	206	57	(	(	PUNCT
easat-3025	206	58	49	49	NUM
easat-3025	206	59	)	)	PUNCT
easat-3025	206	60	.	.	PUNCT
easat-3025	207	1	additionally	additionally	ADV
easat-3025	207	2	,	,	PUNCT
easat-3025	207	3	the	the	DET
easat-3025	207	4	government	government	NOUN
easat-3025	207	5	has	have	AUX
easat-3025	207	6	set	set	VERB
easat-3025	207	7	up	up	ADP
easat-3025	207	8	a	a	DET
easat-3025	207	9	multidisciplinary	multidisciplinary	ADJ
easat-3025	207	10	approach	approach	NOUN
easat-3025	207	11	and	and	CCONJ
easat-3025	207	12	collaboration	collaboration	NOUN
easat-3025	207	13	system	system	NOUN
easat-3025	207	14	of	of	ADP
easat-3025	207	15	both	both	CCONJ
easat-3025	207	16	statutory	statutory	ADJ
easat-3025	207	17	and	and	CCONJ
easat-3025	207	18	nonstatutory	nonstatutory	ADJ
easat-3025	207	19	structures	structure	NOUN
easat-3025	207	20	and	and	CCONJ
easat-3025	207	21	institutional	institutional	ADJ
easat-3025	207	22	bodies	body	NOUN
easat-3025	207	23	,	,	PUNCT
easat-3025	207	24	aiming	aim	VERB
easat-3025	207	25	to	to	PART
easat-3025	207	26	fight	fight	VERB
easat-3025	207	27	corruption	corruption	NOUN
easat-3025	207	28	in	in	ADP
easat-3025	207	29	the	the	DET
easat-3025	207	30	state	state	NOUN
easat-3025	207	31	and	and	CCONJ
easat-3025	207	32	society	society	NOUN
easat-3025	207	33	(	(	PUNCT
easat-3025	207	34	5	5	NUM
easat-3025	207	35	)	)	PUNCT
easat-3025	207	36	.	.	PUNCT
easat-3025	208	1	however	however	ADV
easat-3025	208	2	,	,	PUNCT
easat-3025	208	3	these	these	DET
easat-3025	208	4	rules	rule	NOUN
easat-3025	208	5	and	and	CCONJ
easat-3025	208	6	mechanisms	mechanism	NOUN
easat-3025	208	7	do	do	AUX
easat-3025	208	8	not	not	PART
easat-3025	208	9	seem	seem	VERB
easat-3025	208	10	effective	effective	ADJ
easat-3025	208	11	as	as	SCONJ
easat-3025	208	12	corruption	corruption	NOUN
easat-3025	208	13	cases	case	NOUN
easat-3025	208	14	have	have	AUX
easat-3025	208	15	continued	continue	VERB
easat-3025	208	16	to	to	PART
easat-3025	208	17	surface	surface	VERB
easat-3025	208	18	.	.	PUNCT
easat-3025	209	1	the	the	DET
easat-3025	209	2	corruption	corruption	NOUN
easat-3025	209	3	act	act	NOUN
easat-3025	209	4	(	(	PUNCT
easat-3025	209	5	act	act	NOUN
easat-3025	209	6	94	94	NUM
easat-3025	209	7	of	of	ADP
easat-3025	209	8	1992	1992	NUM
easat-3025	209	9	)	)	PUNCT
easat-3025	209	10	was	be	AUX
easat-3025	209	11	enforced	enforce	VERB
easat-3025	209	12	to	to	PART
easat-3025	209	13	assist	assist	VERB
easat-3025	209	14	the	the	DET
easat-3025	209	15	government	government	NOUN
easat-3025	209	16	in	in	ADP
easat-3025	209	17	identifying	identify	VERB
easat-3025	209	18	all	all	DET
easat-3025	209	19	acts	act	NOUN
easat-3025	209	20	that	that	PRON
easat-3025	209	21	can	can	AUX
easat-3025	209	22	be	be	AUX
easat-3025	209	23	classified	classify	VERB
easat-3025	209	24	as	as	ADP
easat-3025	209	25	corruption	corruption	NOUN
easat-3025	209	26	and	and	CCONJ
easat-3025	209	27	the	the	DET
easat-3025	209	28	legal	legal	ADJ
easat-3025	209	29	consequences	consequence	NOUN
easat-3025	209	30	they	they	PRON
easat-3025	209	31	carry	carry	VERB
easat-3025	209	32	.	.	PUNCT
easat-3025	210	1	in	in	ADP
easat-3025	210	2	addition	addition	NOUN
easat-3025	210	3	to	to	ADP
easat-3025	210	4	the	the	DET
easat-3025	210	5	corruption	corruption	NOUN
easat-3025	210	6	act	act	NOUN
easat-3025	210	7	(	(	PUNCT
easat-3025	210	8	act	act	NOUN
easat-3025	210	9	94	94	NUM
easat-3025	210	10	of	of	ADP
easat-3025	210	11	1992	1992	NUM
easat-3025	210	12	)	)	PUNCT
easat-3025	210	13	,	,	PUNCT
easat-3025	210	14	the	the	DET
easat-3025	210	15	prevention	prevention	NOUN
easat-3025	210	16	of	of	ADP
easat-3025	210	17	corruption	corruption	NOUN
easat-3025	210	18	(	(	PUNCT
easat-3025	210	19	amendment	amendment	NOUN
easat-3025	210	20	)	)	PUNCT
easat-3025	210	21	bill	bill	NOUN
easat-3025	210	22	of	of	ADP
easat-3025	210	23	2003	2003	NUM
easat-3025	210	24	aims	aim	VERB
easat-3025	210	25	to	to	PART
easat-3025	210	26	implement	implement	VERB
easat-3025	210	27	the	the	DET
easat-3025	210	28	recommendations	recommendation	NOUN
easat-3025	210	29	resulting	result	VERB
easat-3025	210	30	from	from	ADP
easat-3025	210	31	a	a	DET
easat-3025	210	32	full	full	ADJ
easat-3025	210	33	review	review	NOUN
easat-3025	210	34	of	of	ADP
easat-3025	210	35	the	the	DET
easat-3025	210	36	1992	1992	NUM
easat-3025	210	37	legislation	legislation	NOUN
easat-3025	210	38	(	(	PUNCT
easat-3025	210	39	department	department	NOUN
easat-3025	210	40	of	of	ADP
easat-3025	210	41	public	public	ADJ
easat-3025	210	42	service	service	NOUN
easat-3025	210	43	and	and	CCONJ
easat-3025	210	44	administration	administration	NOUN
easat-3025	210	45	2003	2003	NUM
easat-3025	210	46	)	)	PUNCT
easat-3025	210	47	.	.	PUNCT
easat-3025	211	1	the	the	DET
easat-3025	211	2	prevention	prevention	NOUN
easat-3025	211	3	of	of	ADP
easat-3025	211	4	corruption	corruption	NOUN
easat-3025	211	5	bill	bill	NOUN
easat-3025	211	6	of	of	ADP
easat-3025	211	7	2013	2013	NUM
easat-3025	211	8	reintroduces	reintroduce	VERB
easat-3025	211	9	the	the	DET
easat-3025	211	10	common	common	ADJ
easat-3025	211	11	law	law	NOUN
easat-3025	211	12	crime	crime	NOUN
easat-3025	211	13	of	of	ADP
easat-3025	211	14	bribery	bribery	NOUN
easat-3025	211	15	;	;	PUNCT
easat-3025	211	16	it	it	PRON
easat-3025	211	17	presumes	presume	VERB
easat-3025	211	18	that	that	SCONJ
easat-3025	211	19	accepting	accept	VERB
easat-3025	211	20	a	a	DET
easat-3025	211	21	favour	favour	NOUN
easat-3025	211	22	to	to	PART
easat-3025	211	23	facilitate	facilitate	VERB
easat-3025	211	24	prosecution	prosecution	NOUN
easat-3025	211	25	is	be	AUX
easat-3025	211	26	corrupt	corrupt	ADJ
easat-3025	211	27	,	,	PUNCT
easat-3025	211	28	and	and	CCONJ
easat-3025	211	29	it	it	PRON
easat-3025	211	30	extends	extend	VERB
easat-3025	211	31	the	the	DET
easat-3025	211	32	scope	scope	NOUN
easat-3025	211	33	of	of	ADP
easat-3025	211	34	the	the	DET
easat-3025	211	35	law	law	NOUN
easat-3025	211	36	to	to	ADP
easat-3025	211	37	all	all	DET
easat-3025	211	38	public	public	ADJ
easat-3025	211	39	officials	official	NOUN
easat-3025	211	40	,	,	PUNCT
easat-3025	211	41	individuals	individual	NOUN
easat-3025	211	42	,	,	PUNCT
easat-3025	211	43	and	and	CCONJ
easat-3025	211	44	their	their	PRON
easat-3025	211	45	representatives	representative	NOUN
easat-3025	211	46	(	(	PUNCT
easat-3025	211	47	department	department	NOUN
easat-3025	211	48	of	of	ADP
easat-3025	211	49	public	public	ADJ
easat-3025	211	50	service	service	NOUN
easat-3025	211	51	and	and	CCONJ
easat-3025	211	52	administration	administration	NOUN
easat-3025	211	53	2003	2003	NUM
easat-3025	211	54	)	)	PUNCT
easat-3025	211	55	.	.	PUNCT
easat-3025	212	1	the	the	DET
easat-3025	212	2	current	current	ADJ
easat-3025	212	3	architecture	architecture	NOUN
easat-3025	212	4	for	for	ADP
easat-3025	212	5	fighting	fight	VERB
easat-3025	212	6	corruption	corruption	NOUN
easat-3025	212	7	,	,	PUNCT
easat-3025	212	8	which	which	PRON
easat-3025	212	9	is	be	AUX
easat-3025	212	10	more	more	ADV
easat-3025	212	11	an	an	DET
easat-3025	212	12	inherited	inherit	VERB
easat-3025	212	13	system	system	NOUN
easat-3025	212	14	than	than	ADP
easat-3025	212	15	one	one	NUM
easat-3025	212	16	configured	configure	VERB
easat-3025	212	17	to	to	PART
easat-3025	212	18	cope	cope	VERB
easat-3025	212	19	with	with	ADP
easat-3025	212	20	today	today	NOUN
easat-3025	212	21	's	's	PART
easat-3025	212	22	challenges	challenge	NOUN
easat-3025	212	23	,	,	PUNCT
easat-3025	212	24	has	have	AUX
easat-3025	212	25	evolved	evolve	VERB
easat-3025	212	26	over	over	ADP
easat-3025	212	27	the	the	DET
easat-3025	212	28	years	year	NOUN
easat-3025	212	29	,	,	PUNCT
easat-3025	212	30	and	and	CCONJ
easat-3025	212	31	changes	change	NOUN
easat-3025	212	32	have	have	AUX
easat-3025	212	33	occurred	occur	VERB
easat-3025	212	34	(	(	PUNCT
easat-3025	212	35	5	5	NUM
easat-3025	212	36	)	)	PUNCT
easat-3025	212	37	.	.	PUNCT
easat-3025	213	1	3.3.2	3.3.2	X
easat-3025	213	2	.	.	X
easat-3025	214	1	implementation	implementation	NOUN
easat-3025	214	2	of	of	ADP
easat-3025	214	3	policies	policy	NOUN
easat-3025	214	4	to	to	PART
easat-3025	214	5	carry	carry	VERB
easat-3025	214	6	out	out	ADP
easat-3025	214	7	its	its	PRON
easat-3025	214	8	mission	mission	NOUN
easat-3025	214	9	,	,	PUNCT
easat-3025	214	10	the	the	DET
easat-3025	214	11	cabinet	cabinet	NOUN
easat-3025	214	12	shall	shall	AUX
easat-3025	214	13	decide	decide	VERB
easat-3025	214	14	on	on	ADP
easat-3025	214	15	relevant	relevant	ADJ
easat-3025	214	16	and	and	CCONJ
easat-3025	214	17	desirable	desirable	ADJ
easat-3025	214	18	policies	policy	NOUN
easat-3025	214	19	and	and	CCONJ
easat-3025	214	20	the	the	DET
easat-3025	214	21	country	country	NOUN
easat-3025	214	22	's	's	PART
easat-3025	214	23	mandate	mandate	NOUN
easat-3025	214	24	(	(	PUNCT
easat-3025	214	25	6	6	NUM
easat-3025	214	26	)	)	PUNCT
easat-3025	214	27	.	.	PUNCT
easat-3025	215	1	the	the	DET
easat-3025	215	2	minister	minister	NOUN
easat-3025	215	3	and	and	CCONJ
easat-3025	215	4	the	the	DET
easat-3025	215	5	department	department	NOUN
easat-3025	215	6	then	then	ADV
easat-3025	215	7	discharge	discharge	VERB
easat-3025	215	8	these	these	DET
easat-3025	215	9	policies	policy	NOUN
easat-3025	215	10	as	as	ADP
easat-3025	215	11	a	a	DET
easat-3025	215	12	directive	directive	NOUN
easat-3025	215	13	through	through	ADP
easat-3025	215	14	the	the	DET
easat-3025	215	15	pertinent	pertinent	ADJ
easat-3025	215	16	policy	policy	NOUN
easat-3025	215	17	department	department	NOUN
easat-3025	215	18	relevant	relevant	ADJ
easat-3025	215	19	to	to	ADP
easat-3025	215	20	soes	soe	NOUN
easat-3025	215	21	charged	charge	VERB
easat-3025	215	22	with	with	ADP
easat-3025	215	23	carrying	carry	VERB
easat-3025	215	24	out	out	ADP
easat-3025	215	25	that	that	DET
easat-3025	215	26	policy	policy	NOUN
easat-3025	215	27	(	(	PUNCT
easat-3025	215	28	6	6	NUM
easat-3025	215	29	)	)	PUNCT
easat-3025	215	30	.	.	PUNCT
easat-3025	216	1	due	due	ADJ
easat-3025	216	2	regard	regard	NOUN
easat-3025	216	3	should	should	AUX
easat-3025	216	4	be	be	AUX
easat-3025	216	5	given	give	VERB
easat-3025	216	6	to	to	ADP
easat-3025	216	7	the	the	DET
easat-3025	216	8	primary	primary	ADJ
easat-3025	216	9	purpose	purpose	NOUN
easat-3025	216	10	of	of	ADP
easat-3025	216	11	an	an	DET
easat-3025	216	12	enterprise	enterprise	NOUN
easat-3025	216	13	when	when	SCONJ
easat-3025	216	14	assessing	assess	VERB
easat-3025	216	15	all	all	DET
easat-3025	216	16	aspects	aspect	NOUN
easat-3025	216	17	of	of	ADP
easat-3025	216	18	soe	soe	ADJ
easat-3025	216	19	policy	policy	NOUN
easat-3025	216	20	,	,	PUNCT
easat-3025	216	21	regardless	regardless	ADV
easat-3025	216	22	of	of	ADP
easat-3025	216	23	whether	whether	SCONJ
easat-3025	216	24	they	they	PRON
easat-3025	216	25	concern	concern	VERB
easat-3025	216	26	finance	finance	NOUN
easat-3025	216	27	or	or	CCONJ
easat-3025	216	28	any	any	DET
easat-3025	216	29	other	other	ADJ
easat-3025	216	30	area	area	NOUN
easat-3025	216	31	(	(	PUNCT
easat-3025	216	32	1	1	NUM
easat-3025	216	33	)	)	PUNCT
easat-3025	216	34	.	.	PUNCT
easat-3025	217	1	the	the	DET
easat-3025	217	2	government	government	NOUN
easat-3025	217	3	has	have	AUX
easat-3025	217	4	advised	advise	VERB
easat-3025	217	5	every	every	DET
easat-3025	217	6	stakeholder	stakeholder	NOUN
easat-3025	217	7	to	to	PART
easat-3025	217	8	adopt	adopt	VERB
easat-3025	217	9	the	the	DET
easat-3025	217	10	revised	revise	VERB
easat-3025	217	11	national	national	ADJ
easat-3025	217	12	evaluation	evaluation	NOUN
easat-3025	217	13	policy	policy	NOUN
easat-3025	217	14	framework	framework	NOUN
easat-3025	217	15	for	for	ADP
easat-3025	217	16	2024	2024	NUM
easat-3025	217	17	.	.	PUNCT
easat-3025	218	1	despite	despite	SCONJ
easat-3025	218	2	the	the	DET
easat-3025	218	3	substantial	substantial	ADJ
easat-3025	218	4	development	development	NOUN
easat-3025	218	5	of	of	ADP
easat-3025	218	6	financial	financial	ADJ
easat-3025	218	7	systems	system	NOUN
easat-3025	218	8	in	in	ADP
easat-3025	218	9	south	south	PROPN
easat-3025	218	10	africa	africa	PROPN
easat-3025	218	11	over	over	ADP
easat-3025	218	12	the	the	DET
easat-3025	218	13	past	past	ADJ
easat-3025	218	14	20	20	NUM
easat-3025	218	15	years	year	NOUN
easat-3025	218	16	,	,	PUNCT
easat-3025	218	17	the	the	DET
easat-3025	218	18	gap	gap	NOUN
easat-3025	218	19	in	in	ADP
easat-3025	218	20	access	access	NOUN
easat-3025	218	21	to	to	ADP
easat-3025	218	22	financial	financial	ADJ
easat-3025	218	23	services	service	NOUN
easat-3025	218	24	for	for	ADP
easat-3025	218	25	individuals	individual	NOUN
easat-3025	218	26	and	and	CCONJ
easat-3025	218	27	smes	sme	NOUN
easat-3025	218	28	has	have	AUX
easat-3025	218	29	not	not	PART
easat-3025	218	30	been	be	AUX
easat-3025	218	31	sufficiently	sufficiently	ADV
easat-3025	218	32	closed	close	VERB
easat-3025	218	33	(	(	PUNCT
easat-3025	218	34	6	6	NUM
easat-3025	218	35	)	)	PUNCT
easat-3025	218	36	.	.	PUNCT
easat-3025	219	1	the	the	DET
easat-3025	219	2	national	national	PROPN
easat-3025	219	3	treasury	treasury	PROPN
easat-3025	219	4	of	of	ADP
easat-3025	219	5	south	south	PROPN
easat-3025	219	6	africa	africa	PROPN
easat-3025	219	7	issued	issue	VERB
easat-3025	219	8	a	a	DET
easat-3025	219	9	financial	financial	ADJ
easat-3025	219	10	inclusion	inclusion	NOUN
easat-3025	219	11	policy	policy	NOUN
easat-3025	219	12	draft	draft	NOUN
easat-3025	219	13	,	,	PUNCT
easat-3025	219	14	“	"	PUNCT
easat-3025	219	15	an	an	DET
easat-3025	219	16	inclusive	inclusive	ADJ
easat-3025	219	17	financial	financial	ADJ
easat-3025	219	18	sector	sector	NOUN
easat-3025	219	19	for	for	ADP
easat-3025	219	20	all	all	PRON
easat-3025	219	21	”	"	PUNCT
easat-3025	219	22	in	in	ADP
easat-3025	219	23	2020	2020	NUM
easat-3025	219	24	,	,	PUNCT
easat-3025	219	25	which	which	PRON
easat-3025	219	26	sets	set	VERB
easat-3025	219	27	out	out	ADP
easat-3025	219	28	regulatory	regulatory	ADJ
easat-3025	219	29	frameworks	framework	NOUN
easat-3025	219	30	and	and	CCONJ
easat-3025	219	31	important	important	ADJ
easat-3025	219	32	policy	policy	NOUN
easat-3025	219	33	objectives	objective	NOUN
easat-3025	219	34	.	.	PUNCT
easat-3025	220	1	the	the	DET
easat-3025	220	2	financial	financial	ADJ
easat-3025	220	3	inclusion	inclusion	NOUN
easat-3025	220	4	policy	policy	NOUN
easat-3025	220	5	targets	target	NOUN
easat-3025	220	6	focus	focus	VERB
easat-3025	220	7	on	on	ADP
easat-3025	220	8	what	what	PRON
easat-3025	220	9	is	be	AUX
easat-3025	220	10	necessary	necessary	ADJ
easat-3025	220	11	to	to	PART
easat-3025	220	12	enhance	enhance	VERB
easat-3025	220	13	financial	financial	ADJ
easat-3025	220	14	inclusion	inclusion	NOUN
easat-3025	220	15	,	,	PUNCT
easat-3025	220	16	provide	provide	VERB
easat-3025	220	17	details	detail	NOUN
easat-3025	220	18	for	for	ADP
easat-3025	220	19	the	the	DET
easat-3025	220	20	inclusion	inclusion	NOUN
easat-3025	220	21	of	of	ADP
easat-3025	220	22	individuals	individual	NOUN
easat-3025	220	23	in	in	ADP
easat-3025	220	24	the	the	DET
easat-3025	220	25	financial	financial	ADJ
easat-3025	220	26	services	service	NOUN
easat-3025	220	27	market	market	NOUN
easat-3025	220	28	,	,	PUNCT
easat-3025	220	29	expand	expand	VERB
easat-3025	220	30	access	access	NOUN
easat-3025	220	31	to	to	ADP
easat-3025	220	32	small	small	ADJ
easat-3025	220	33	,	,	PUNCT
easat-3025	220	34	medium	medium	ADJ
easat-3025	220	35	and	and	CCONJ
easat-3025	220	36	micro	micro	ADJ
easat-3025	220	37	enterprises	enterprise	NOUN
easat-3025	220	38	(	(	PUNCT
easat-3025	220	39	smmes	smme	NOUN
easat-3025	220	40	)	)	PUNCT
easat-3025	220	41	,	,	PUNCT
easat-3025	220	42	and	and	CCONJ
easat-3025	220	43	incorporate	incorporate	VERB
easat-3025	220	44	a	a	DET
easat-3025	220	45	more	more	ADV
easat-3025	220	46	diversified	diversified	ADJ
easat-3025	220	47	provider	provider	NOUN
easat-3025	220	48	and	and	CCONJ
easat-3025	220	49	distribution	distribution	NOUN
easat-3025	220	50	system	system	NOUN
easat-3025	220	51	for	for	ADP
easat-3025	220	52	financial	financial	ADJ
easat-3025	220	53	services	service	NOUN
easat-3025	220	54	in	in	ADP
easat-3025	220	55	south	south	PROPN
easat-3025	220	56	africa	africa	PROPN
easat-3025	220	57	(	(	PUNCT
easat-3025	220	58	6	6	NUM
easat-3025	220	59	)	)	PUNCT
easat-3025	220	60	.	.	PUNCT
easat-3025	221	1	this	this	DET
easat-3025	221	2	policy	policy	NOUN
easat-3025	221	3	's	's	PART
easat-3025	221	4	approval	approval	NOUN
easat-3025	221	5	would	would	AUX
easat-3025	221	6	benefit	benefit	VERB
easat-3025	221	7	government	government	NOUN
easat-3025	221	8	entities	entity	NOUN
easat-3025	221	9	,	,	PUNCT
easat-3025	221	10	as	as	SCONJ
easat-3025	221	11	it	it	PRON
easat-3025	221	12	would	would	AUX
easat-3025	221	13	improve	improve	VERB
easat-3025	221	14	financial	financial	ADJ
easat-3025	221	15	systems	system	NOUN
easat-3025	221	16	and	and	CCONJ
easat-3025	221	17	lay	lie	VERB
easat-3025	221	18	out	out	ADP
easat-3025	221	19	helpful	helpful	ADJ
easat-3025	221	20	guidelines	guideline	NOUN
easat-3025	221	21	for	for	ADP
easat-3025	221	22	managing	manage	VERB
easat-3025	221	23	funds	fund	NOUN
easat-3025	221	24	and	and	CCONJ
easat-3025	221	25	effectively	effectively	ADV
easat-3025	221	26	operating	operate	VERB
easat-3025	221	27	its	its	PRON
easat-3025	221	28	facilities	facility	NOUN
easat-3025	221	29	.	.	PUNCT
easat-3025	222	1	4743	4743	NUM
easat-3025	222	2	edelweiss	edelweiss	PROPN
easat-3025	222	3	applied	apply	VERB
easat-3025	222	4	science	science	NOUN
easat-3025	222	5	and	and	CCONJ
easat-3025	222	6	technology	technology	NOUN
easat-3025	222	7	issn	issn	PROPN
easat-3025	222	8	:	:	PUNCT
easat-3025	222	9	2576	2576	NUM
easat-3025	222	10	-	-	SYM
easat-3025	222	11	8484	8484	NUM
easat-3025	222	12	vol	vol	NOUN
easat-3025	222	13	.	.	PROPN
easat-3025	222	14	8	8	NUM
easat-3025	222	15	,	,	PUNCT
easat-3025	222	16	no	no	INTJ
easat-3025	222	17	.	.	NOUN
easat-3025	223	1	6	6	NUM
easat-3025	223	2	:	:	SYM
easat-3025	223	3	4735	4735	NUM
easat-3025	223	4	-	-	SYM
easat-3025	223	5	4748	4748	NUM
easat-3025	223	6	,	,	PUNCT
easat-3025	223	7	2024	2024	NUM
easat-3025	223	8	doi	doi	NOUN
easat-3025	223	9	:	:	PUNCT
easat-3025	223	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	223	11	©	©	ADP
easat-3025	223	12	2024	2024	NUM
easat-3025	223	13	by	by	ADP
easat-3025	223	14	the	the	DET
easat-3025	223	15	authors	author	NOUN
easat-3025	223	16	;	;	PUNCT
easat-3025	223	17	licensee	licensee	PROPN
easat-3025	223	18	learning	learn	VERB
easat-3025	223	19	gate	gate	NOUN
easat-3025	223	20	3.3.3	3.3.3	PROPN
easat-3025	223	21	.	.	PUNCT
easat-3025	223	22	laws	law	NOUN
easat-3025	223	23	and	and	CCONJ
easat-3025	223	24	legislation	legislation	NOUN
easat-3025	223	25	that	that	PRON
easat-3025	223	26	govern	govern	VERB
easat-3025	223	27	smes	sme	NOUN
easat-3025	223	28	,	,	PUNCT
easat-3025	223	29	soes	soe	NOUN
easat-3025	223	30	and	and	CCONJ
easat-3025	223	31	municipalities	municipality	NOUN
easat-3025	223	32	soes	soe	NOUN
easat-3025	223	33	,	,	PUNCT
easat-3025	223	34	municipalities	municipality	NOUN
easat-3025	223	35	,	,	PUNCT
easat-3025	223	36	and	and	CCONJ
easat-3025	223	37	smes	sme	NOUN
easat-3025	223	38	are	be	AUX
easat-3025	223	39	governed	govern	VERB
easat-3025	223	40	by	by	ADP
easat-3025	223	41	various	various	ADJ
easat-3025	223	42	laws	law	NOUN
easat-3025	223	43	and	and	CCONJ
easat-3025	223	44	legislations	legislation	NOUN
easat-3025	223	45	in	in	ADP
easat-3025	223	46	carrying	carry	VERB
easat-3025	223	47	out	out	ADP
easat-3025	223	48	their	their	PRON
easat-3025	223	49	specific	specific	ADJ
easat-3025	223	50	duties	duty	NOUN
easat-3025	223	51	,	,	PUNCT
easat-3025	223	52	which	which	PRON
easat-3025	223	53	are	be	AUX
easat-3025	223	54	further	far	ADV
easat-3025	223	55	supervised	supervise	VERB
easat-3025	223	56	by	by	ADP
easat-3025	223	57	other	other	ADJ
easat-3025	223	58	laws	law	NOUN
easat-3025	223	59	and	and	CCONJ
easat-3025	223	60	legislations	legislation	NOUN
easat-3025	223	61	relevant	relevant	ADJ
easat-3025	223	62	to	to	ADP
easat-3025	223	63	their	their	PRON
easat-3025	223	64	respective	respective	ADJ
easat-3025	223	65	sections	section	NOUN
easat-3025	223	66	.	.	PUNCT
easat-3025	224	1	these	these	DET
easat-3025	224	2	laws	law	NOUN
easat-3025	224	3	and	and	CCONJ
easat-3025	224	4	regulations	regulation	NOUN
easat-3025	224	5	include	include	VERB
easat-3025	224	6	the	the	DET
easat-3025	224	7	companies	company	NOUN
easat-3025	224	8	act	act	VERB
easat-3025	224	9	(	(	PUNCT
easat-3025	224	10	act	act	NOUN
easat-3025	224	11	71	71	NUM
easat-3025	224	12	of	of	ADP
easat-3025	224	13	2008	2008	NUM
easat-3025	224	14	)	)	PUNCT
easat-3025	224	15	,	,	PUNCT
easat-3025	224	16	the	the	DET
easat-3025	224	17	municipal	municipal	ADJ
easat-3025	224	18	financial	financial	ADJ
easat-3025	224	19	management	management	PROPN
easat-3025	224	20	act	act	NOUN
easat-3025	224	21	(	(	PUNCT
easat-3025	224	22	mfma	mfma	NOUN
easat-3025	224	23	)	)	PUNCT
easat-3025	224	24	(	(	PUNCT
easat-3025	224	25	act	act	VERB
easat-3025	224	26	56	56	NUM
easat-3025	224	27	of	of	ADP
easat-3025	224	28	2003	2003	NUM
easat-3025	224	29	)	)	PUNCT
easat-3025	224	30	,	,	PUNCT
easat-3025	224	31	and	and	CCONJ
easat-3025	224	32	the	the	DET
easat-3025	224	33	public	public	ADJ
easat-3025	224	34	financial	financial	ADJ
easat-3025	224	35	management	management	NOUN
easat-3025	224	36	act	act	NOUN
easat-3025	224	37	(	(	PUNCT
easat-3025	224	38	pfma	pfma	NOUN
easat-3025	224	39	)	)	PUNCT
easat-3025	224	40	(	(	PUNCT
easat-3025	224	41	act	act	NOUN
easat-3025	224	42	1	1	NUM
easat-3025	224	43	of	of	ADP
easat-3025	224	44	1999	1999	NUM
easat-3025	224	45	)	)	PUNCT
easat-3025	224	46	.	.	PUNCT
easat-3025	225	1	the	the	DET
easat-3025	225	2	main	main	ADJ
easat-3025	225	3	legislation	legislation	NOUN
easat-3025	225	4	passed	pass	VERB
easat-3025	225	5	by	by	ADP
easat-3025	225	6	parliament	parliament	NOUN
easat-3025	225	7	is	be	AUX
easat-3025	225	8	the	the	DET
easat-3025	225	9	pfma	pfma	NOUN
easat-3025	225	10	,	,	PUNCT
easat-3025	225	11	which	which	PRON
easat-3025	225	12	the	the	DET
easat-3025	225	13	state	state	NOUN
easat-3025	225	14	uses	use	VERB
easat-3025	225	15	to	to	PART
easat-3025	225	16	define	define	VERB
easat-3025	225	17	the	the	DET
easat-3025	225	18	rules	rule	NOUN
easat-3025	225	19	and	and	CCONJ
easat-3025	225	20	regulations	regulation	NOUN
easat-3025	225	21	relating	relate	VERB
easat-3025	225	22	to	to	ADP
easat-3025	225	23	financial	financial	ADJ
easat-3025	225	24	management	management	NOUN
easat-3025	225	25	and	and	CCONJ
easat-3025	225	26	reporting	report	VERB
easat-3025	225	27	that	that	SCONJ
easat-3025	225	28	soes	soe	NOUN
easat-3025	225	29	’	'	PUNCT
easat-3025	225	30	governing	govern	VERB
easat-3025	225	31	bodies	body	NOUN
easat-3025	225	32	and	and	CCONJ
easat-3025	225	33	management	management	NOUN
easat-3025	225	34	have	have	AUX
easat-3025	225	35	followed	follow	VERB
easat-3025	225	36	and	and	CCONJ
easat-3025	225	37	observed	observe	VERB
easat-3025	225	38	.	.	PUNCT
easat-3025	226	1	the	the	DET
easat-3025	226	2	mfma	mfma	NOUN
easat-3025	226	3	,	,	PUNCT
easat-3025	226	4	as	as	ADP
easat-3025	226	5	an	an	DET
easat-3025	226	6	adjustment	adjustment	NOUN
easat-3025	226	7	to	to	ADP
easat-3025	226	8	the	the	DET
easat-3025	226	9	pfma	pfma	NOUN
easat-3025	226	10	,	,	PUNCT
easat-3025	226	11	aims	aim	VERB
easat-3025	226	12	to	to	PART
easat-3025	226	13	provide	provide	VERB
easat-3025	226	14	support	support	NOUN
easat-3025	226	15	to	to	ADP
easat-3025	226	16	local	local	ADJ
easat-3025	226	17	governments	government	NOUN
easat-3025	226	18	to	to	PART
easat-3025	226	19	further	far	ADV
easat-3025	226	20	develop	develop	VERB
easat-3025	226	21	their	their	PRON
easat-3025	226	22	effectiveness	effectiveness	NOUN
easat-3025	226	23	as	as	SCONJ
easat-3025	226	24	envisaged	envisaged	ADJ
easat-3025	226	25	.	.	PUNCT
easat-3025	227	1	it	it	PRON
easat-3025	227	2	expressly	expressly	ADV
easat-3025	227	3	sets	set	VERB
easat-3025	227	4	out	out	ADP
easat-3025	227	5	ways	way	NOUN
easat-3025	227	6	to	to	PART
easat-3025	227	7	fight	fight	VERB
easat-3025	227	8	corruption	corruption	NOUN
easat-3025	227	9	and	and	CCONJ
easat-3025	227	10	misappropriation	misappropriation	NOUN
easat-3025	227	11	of	of	ADP
easat-3025	227	12	funds	fund	NOUN
easat-3025	227	13	,	,	PUNCT
easat-3025	227	14	with	with	ADP
easat-3025	227	15	a	a	DET
easat-3025	227	16	view	view	NOUN
easat-3025	227	17	to	to	ADP
easat-3025	227	18	promoting	promote	VERB
easat-3025	227	19	ethical	ethical	ADJ
easat-3025	227	20	behaviour	behaviour	NOUN
easat-3025	227	21	among	among	ADP
easat-3025	227	22	all	all	DET
easat-3025	227	23	interested	interested	ADJ
easat-3025	227	24	parties	party	NOUN
easat-3025	227	25	involved	involve	VERB
easat-3025	227	26	in	in	ADP
easat-3025	227	27	the	the	DET
easat-3025	227	28	management	management	NOUN
easat-3025	227	29	and	and	CCONJ
easat-3025	227	30	furtherance	furtherance	NOUN
easat-3025	227	31	of	of	ADP
easat-3025	227	32	municipalities	municipality	NOUN
easat-3025	227	33	(	(	PUNCT
easat-3025	227	34	act	act	VERB
easat-3025	227	35	56	56	NUM
easat-3025	227	36	of	of	ADP
easat-3025	227	37	2003	2003	NUM
easat-3025	227	38	)	)	PUNCT
easat-3025	227	39	.	.	PUNCT
easat-3025	228	1	to	to	PART
easat-3025	228	2	maintain	maintain	VERB
easat-3025	228	3	financial	financial	ADJ
easat-3025	228	4	stability	stability	NOUN
easat-3025	228	5	,	,	PUNCT
easat-3025	228	6	organisations	organisation	NOUN
easat-3025	228	7	should	should	AUX
easat-3025	228	8	always	always	ADV
easat-3025	228	9	adhere	adhere	VERB
easat-3025	228	10	to	to	ADP
easat-3025	228	11	accounting	accounting	NOUN
easat-3025	228	12	and	and	CCONJ
easat-3025	228	13	auditing	auditing	NOUN
easat-3025	228	14	policies	policy	NOUN
easat-3025	228	15	and	and	CCONJ
easat-3025	228	16	procedures	procedure	NOUN
easat-3025	228	17	.	.	PUNCT
easat-3025	229	1	the	the	DET
easat-3025	229	2	pfma	pfma	NOUN
easat-3025	229	3	requires	require	VERB
easat-3025	229	4	soes	soe	NOUN
easat-3025	229	5	and	and	CCONJ
easat-3025	229	6	municipalities	municipality	NOUN
easat-3025	229	7	to	to	PART
easat-3025	229	8	use	use	VERB
easat-3025	229	9	generally	generally	ADV
easat-3025	229	10	accepted	accept	VERB
easat-3025	229	11	accounting	accounting	NOUN
easat-3025	229	12	principles	principle	NOUN
easat-3025	229	13	,	,	PUNCT
easat-3025	229	14	otherwise	otherwise	ADV
easat-3025	229	15	known	know	VERB
easat-3025	229	16	as	as	ADP
easat-3025	229	17	“	"	PUNCT
easat-3025	229	18	gaap	gaap	NOUN
easat-3025	229	19	”	"	PUNCT
easat-3025	229	20	to	to	PART
easat-3025	229	21	compile	compile	VERB
easat-3025	229	22	their	their	PRON
easat-3025	229	23	financial	financial	ADJ
easat-3025	229	24	statements	statement	NOUN
easat-3025	229	25	(	(	PUNCT
easat-3025	229	26	department	department	NOUN
easat-3025	229	27	of	of	ADP
easat-3025	229	28	public	public	ADJ
easat-3025	229	29	service	service	NOUN
easat-3025	229	30	and	and	CCONJ
easat-3025	229	31	administration	administration	NOUN
easat-3025	229	32	2003	2003	NUM
easat-3025	229	33	)	)	PUNCT
easat-3025	229	34	.	.	PUNCT
easat-3025	230	1	gaap	gaap	PROPN
easat-3025	230	2	is	be	AUX
easat-3025	230	3	a	a	DET
easat-3025	230	4	potent	potent	ADJ
easat-3025	230	5	set	set	NOUN
easat-3025	230	6	of	of	ADP
easat-3025	230	7	standards	standard	NOUN
easat-3025	230	8	,	,	PUNCT
easat-3025	230	9	as	as	SCONJ
easat-3025	230	10	the	the	DET
easat-3025	230	11	practice	practice	NOUN
easat-3025	230	12	of	of	ADP
easat-3025	230	13	accounting	accounting	NOUN
easat-3025	230	14	requires	require	VERB
easat-3025	230	15	recognising	recognise	VERB
easat-3025	230	16	changes	change	NOUN
easat-3025	230	17	in	in	ADP
easat-3025	230	18	the	the	DET
easat-3025	230	19	economic	economic	ADJ
easat-3025	230	20	situation	situation	NOUN
easat-3025	230	21	,	,	PUNCT
easat-3025	230	22	technology	technology	NOUN
easat-3025	230	23	and	and	CCONJ
easat-3025	230	24	new	new	ADJ
easat-3025	230	25	business	business	NOUN
easat-3025	230	26	procedures	procedure	NOUN
easat-3025	230	27	,	,	PUNCT
easat-3025	230	28	and	and	CCONJ
easat-3025	230	29	ways	way	NOUN
easat-3025	230	30	to	to	PART
easat-3025	230	31	classify	classify	VERB
easat-3025	230	32	and	and	CCONJ
easat-3025	230	33	record	record	NOUN
easat-3025	230	34	transactions	transaction	NOUN
easat-3025	230	35	(	(	PUNCT
easat-3025	230	36	department	department	NOUN
easat-3025	230	37	of	of	ADP
easat-3025	230	38	public	public	ADJ
easat-3025	230	39	service	service	NOUN
easat-3025	230	40	and	and	CCONJ
easat-3025	230	41	administration	administration	NOUN
easat-3025	230	42	2003	2003	NUM
easat-3025	230	43	)	)	PUNCT
easat-3025	230	44	.	.	PUNCT
easat-3025	231	1	the	the	DET
easat-3025	231	2	state	state	NOUN
easat-3025	231	3	must	must	AUX
easat-3025	231	4	implement	implement	VERB
easat-3025	231	5	good	good	ADJ
easat-3025	231	6	corporate	corporate	ADJ
easat-3025	231	7	governance	governance	NOUN
easat-3025	231	8	if	if	SCONJ
easat-3025	231	9	soes	soe	NOUN
easat-3025	231	10	are	be	AUX
easat-3025	231	11	to	to	PART
easat-3025	231	12	contribute	contribute	VERB
easat-3025	231	13	to	to	ADP
easat-3025	231	14	economic	economic	ADJ
easat-3025	231	15	efficiency	efficiency	NOUN
easat-3025	231	16	and	and	CCONJ
easat-3025	231	17	competitiveness	competitiveness	NOUN
easat-3025	231	18	throughout	throughout	ADP
easat-3025	231	19	the	the	DET
easat-3025	231	20	nation	nation	NOUN
easat-3025	231	21	(	(	PUNCT
easat-3025	231	22	department	department	NOUN
easat-3025	231	23	of	of	ADP
easat-3025	231	24	public	public	ADJ
easat-3025	231	25	service	service	NOUN
easat-3025	231	26	and	and	CCONJ
easat-3025	231	27	administration	administration	NOUN
easat-3025	231	28	2003	2003	NUM
easat-3025	231	29	)	)	PUNCT
easat-3025	231	30	.	.	PUNCT
easat-3025	232	1	soes	soe	NOUN
easat-3025	232	2	and	and	CCONJ
easat-3025	232	3	smes	sme	NOUN
easat-3025	232	4	,	,	PUNCT
easat-3025	232	5	both	both	CCONJ
easat-3025	232	6	public	public	ADJ
easat-3025	232	7	and	and	CCONJ
easat-3025	232	8	private	private	ADJ
easat-3025	232	9	,	,	PUNCT
easat-3025	232	10	should	should	AUX
easat-3025	232	11	ensure	ensure	VERB
easat-3025	232	12	that	that	SCONJ
easat-3025	232	13	internal	internal	ADJ
easat-3025	232	14	controls	control	NOUN
easat-3025	232	15	are	be	AUX
easat-3025	232	16	not	not	PART
easat-3025	232	17	compromised	compromise	VERB
easat-3025	232	18	by	by	ADP
easat-3025	232	19	employees	employee	NOUN
easat-3025	232	20	,	,	PUNCT
easat-3025	232	21	partners	partner	NOUN
easat-3025	232	22	or	or	CCONJ
easat-3025	232	23	stakeholders	stakeholder	NOUN
easat-3025	232	24	of	of	ADP
easat-3025	232	25	that	that	DET
easat-3025	232	26	entity	entity	NOUN
easat-3025	232	27	,	,	PUNCT
easat-3025	232	28	as	as	SCONJ
easat-3025	232	29	weak	weak	ADJ
easat-3025	232	30	internal	internal	ADJ
easat-3025	232	31	controls	control	NOUN
easat-3025	232	32	,	,	PUNCT
easat-3025	232	33	noncompliance	noncompliance	NOUN
easat-3025	232	34	to	to	ADP
easat-3025	232	35	laws	law	NOUN
easat-3025	232	36	and	and	CCONJ
easat-3025	232	37	regulations	regulation	NOUN
easat-3025	232	38	,	,	PUNCT
easat-3025	232	39	and	and	CCONJ
easat-3025	232	40	poor	poor	ADJ
easat-3025	232	41	risk	risk	NOUN
easat-3025	232	42	management	management	NOUN
easat-3025	232	43	systems	system	NOUN
easat-3025	232	44	result	result	VERB
easat-3025	232	45	in	in	ADP
easat-3025	232	46	unethical	unethical	ADJ
easat-3025	232	47	behaviour	behaviour	NOUN
easat-3025	232	48	in	in	ADP
easat-3025	232	49	the	the	DET
easat-3025	232	50	organisation	organisation	NOUN
easat-3025	232	51	(	(	PUNCT
easat-3025	232	52	38	38	NUM
easat-3025	232	53	)	)	PUNCT
easat-3025	232	54	.	.	PUNCT
easat-3025	233	1	these	these	DET
easat-3025	233	2	actions	action	NOUN
easat-3025	233	3	have	have	AUX
easat-3025	233	4	often	often	ADV
easat-3025	233	5	resulted	result	VERB
easat-3025	233	6	in	in	ADP
easat-3025	233	7	inefficiencies	inefficiency	NOUN
easat-3025	233	8	,	,	PUNCT
easat-3025	233	9	as	as	SCONJ
easat-3025	233	10	the	the	DET
easat-3025	233	11	gaps	gap	NOUN
easat-3025	233	12	in	in	ADP
easat-3025	233	13	their	their	PRON
easat-3025	233	14	policies	policy	NOUN
easat-3025	233	15	have	have	AUX
easat-3025	233	16	presented	present	VERB
easat-3025	233	17	corruption	corruption	NOUN
easat-3025	233	18	,	,	PUNCT
easat-3025	233	19	embezzlement	embezzlement	NOUN
easat-3025	233	20	,	,	PUNCT
easat-3025	233	21	and	and	CCONJ
easat-3025	233	22	fraud	fraud	NOUN
easat-3025	233	23	risks	risk	NOUN
easat-3025	233	24	in	in	ADP
easat-3025	233	25	the	the	DET
easat-3025	233	26	past	past	NOUN
easat-3025	233	27	.	.	PUNCT
easat-3025	234	1	they	they	PRON
easat-3025	234	2	must	must	AUX
easat-3025	234	3	be	be	AUX
easat-3025	234	4	eliminated	eliminate	VERB
easat-3025	234	5	with	with	ADP
easat-3025	234	6	guidelines	guideline	NOUN
easat-3025	234	7	on	on	ADP
easat-3025	234	8	effective	effective	ADJ
easat-3025	234	9	policies	policy	NOUN
easat-3025	234	10	and	and	CCONJ
easat-3025	234	11	strategies	strategy	NOUN
easat-3025	234	12	.	.	PUNCT
easat-3025	235	1	4	4	X
easat-3025	235	2	.	.	X
easat-3025	235	3	discussion	discussion	NOUN
easat-3025	235	4	this	this	DET
easat-3025	235	5	section	section	NOUN
easat-3025	235	6	provided	provide	VERB
easat-3025	235	7	discussions	discussion	NOUN
easat-3025	235	8	and	and	CCONJ
easat-3025	235	9	conclusions	conclusion	NOUN
easat-3025	235	10	based	base	VERB
easat-3025	235	11	on	on	ADP
easat-3025	235	12	the	the	DET
easat-3025	235	13	literature	literature	NOUN
easat-3025	235	14	reviewed	review	VERB
easat-3025	235	15	above	above	ADV
easat-3025	235	16	for	for	ADP
easat-3025	235	17	each	each	DET
easat-3025	235	18	research	research	NOUN
easat-3025	235	19	objective	objective	NOUN
easat-3025	235	20	.	.	PUNCT
easat-3025	236	1	the	the	DET
easat-3025	236	2	issue	issue	NOUN
easat-3025	236	3	of	of	ADP
easat-3025	236	4	funds	fund	NOUN
easat-3025	236	5	mismanagement	mismanagement	NOUN
easat-3025	236	6	in	in	ADP
easat-3025	236	7	soes	soe	NOUN
easat-3025	236	8	has	have	AUX
easat-3025	236	9	garnered	garner	VERB
easat-3025	236	10	significant	significant	ADJ
easat-3025	236	11	attention	attention	NOUN
easat-3025	236	12	in	in	ADP
easat-3025	236	13	academic	academic	ADJ
easat-3025	236	14	literature	literature	NOUN
easat-3025	236	15	.	.	PUNCT
easat-3025	237	1	the	the	DET
easat-3025	237	2	available	available	ADJ
easat-3025	237	3	research	research	NOUN
easat-3025	237	4	identified	identify	VERB
easat-3025	237	5	several	several	ADJ
easat-3025	237	6	key	key	ADJ
easat-3025	237	7	factors	factor	NOUN
easat-3025	237	8	that	that	PRON
easat-3025	237	9	contribute	contribute	VERB
easat-3025	237	10	to	to	ADP
easat-3025	237	11	this	this	DET
easat-3025	237	12	problem	problem	NOUN
easat-3025	237	13	.	.	PUNCT
easat-3025	238	1	regarding	regard	VERB
easat-3025	238	2	the	the	DET
easat-3025	238	3	findings	finding	NOUN
easat-3025	238	4	of	of	ADP
easat-3025	238	5	the	the	DET
easat-3025	238	6	literature	literature	NOUN
easat-3025	238	7	review	review	NOUN
easat-3025	238	8	on	on	ADP
easat-3025	238	9	the	the	DET
easat-3025	238	10	mismanagement	mismanagement	NOUN
easat-3025	238	11	of	of	ADP
easat-3025	238	12	funds	fund	NOUN
easat-3025	238	13	in	in	ADP
easat-3025	238	14	soes	soe	NOUN
easat-3025	238	15	and	and	CCONJ
easat-3025	238	16	municipalities	municipality	NOUN
easat-3025	238	17	,	,	PUNCT
easat-3025	238	18	this	this	PRON
easat-3025	238	19	poses	pose	VERB
easat-3025	238	20	a	a	DET
easat-3025	238	21	significant	significant	ADJ
easat-3025	238	22	problem	problem	NOUN
easat-3025	238	23	in	in	ADP
easat-3025	238	24	south	south	PROPN
easat-3025	238	25	africa	africa	PROPN
easat-3025	238	26	(	(	PUNCT
easat-3025	238	27	3	3	NUM
easat-3025	238	28	)	)	PUNCT
easat-3025	238	29	.	.	PUNCT
easat-3025	239	1	the	the	DET
easat-3025	239	2	literature	literature	NOUN
easat-3025	239	3	further	far	ADV
easat-3025	239	4	indicates	indicate	VERB
easat-3025	239	5	that	that	SCONJ
easat-3025	239	6	mismanagement	mismanagement	NOUN
easat-3025	239	7	of	of	ADP
easat-3025	239	8	funds	fund	NOUN
easat-3025	239	9	in	in	ADP
easat-3025	239	10	these	these	DET
easat-3025	239	11	entities	entity	NOUN
easat-3025	239	12	can	can	AUX
easat-3025	239	13	have	have	VERB
easat-3025	239	14	detrimental	detrimental	ADJ
easat-3025	239	15	effects	effect	NOUN
easat-3025	239	16	on	on	ADP
easat-3025	239	17	the	the	DET
easat-3025	239	18	economy	economy	NOUN
easat-3025	239	19	,	,	PUNCT
easat-3025	239	20	public	public	ADJ
easat-3025	239	21	services	service	NOUN
easat-3025	239	22	,	,	PUNCT
easat-3025	239	23	and	and	CCONJ
easat-3025	239	24	overall	overall	ADJ
easat-3025	239	25	development	development	NOUN
easat-3025	239	26	(	(	PUNCT
easat-3025	239	27	52	52	NUM
easat-3025	239	28	)	)	PUNCT
easat-3025	239	29	.	.	PUNCT
easat-3025	240	1	one	one	NUM
easat-3025	240	2	of	of	ADP
easat-3025	240	3	the	the	DET
easat-3025	240	4	key	key	ADJ
easat-3025	240	5	findings	finding	NOUN
easat-3025	240	6	is	be	AUX
easat-3025	240	7	that	that	DET
easat-3025	240	8	corruption	corruption	NOUN
easat-3025	240	9	and	and	CCONJ
easat-3025	240	10	lack	lack	NOUN
easat-3025	240	11	of	of	ADP
easat-3025	240	12	transparency	transparency	NOUN
easat-3025	240	13	are	be	AUX
easat-3025	240	14	significant	significant	ADJ
easat-3025	240	15	factors	factor	NOUN
easat-3025	240	16	contributing	contribute	VERB
easat-3025	240	17	to	to	ADP
easat-3025	240	18	the	the	DET
easat-3025	240	19	mismanagement	mismanagement	NOUN
easat-3025	240	20	of	of	ADP
easat-3025	240	21	funds	fund	NOUN
easat-3025	240	22	(	(	PUNCT
easat-3025	240	23	10	10	NUM
easat-3025	240	24	)	)	PUNCT
easat-3025	240	25	.	.	PUNCT
easat-3025	241	1	based	base	VERB
easat-3025	241	2	on	on	ADP
easat-3025	241	3	the	the	DET
easat-3025	241	4	findings	finding	NOUN
easat-3025	241	5	of	of	ADP
easat-3025	241	6	objective	objective	ADJ
easat-3025	241	7	one	one	NUM
easat-3025	241	8	,	,	PUNCT
easat-3025	241	9	which	which	PRON
easat-3025	241	10	entail	entail	VERB
easat-3025	241	11	how	how	SCONJ
easat-3025	241	12	the	the	DET
easat-3025	241	13	mismanagement	mismanagement	NOUN
easat-3025	241	14	of	of	ADP
easat-3025	241	15	financial	financial	ADJ
easat-3025	241	16	resources	resource	NOUN
easat-3025	241	17	in	in	ADP
easat-3025	241	18	soes	soe	NOUN
easat-3025	241	19	and	and	CCONJ
easat-3025	241	20	municipalities	municipality	NOUN
easat-3025	241	21	negatively	negatively	ADV
easat-3025	241	22	affects	affect	VERB
easat-3025	241	23	public	public	ADJ
easat-3025	241	24	and	and	CCONJ
easat-3025	241	25	private	private	ADJ
easat-3025	241	26	companies	company	NOUN
easat-3025	241	27	and	and	CCONJ
easat-3025	241	28	the	the	DET
easat-3025	241	29	south	south	ADJ
easat-3025	241	30	african	african	ADJ
easat-3025	241	31	economy	economy	NOUN
easat-3025	241	32	at	at	ADP
easat-3025	241	33	large	large	ADJ
easat-3025	241	34	,	,	PUNCT
easat-3025	241	35	(	(	PUNCT
easat-3025	241	36	29	29	NUM
easat-3025	241	37	)	)	PUNCT
easat-3025	241	38	affirm	affirm	NOUN
easat-3025	241	39	that	that	SCONJ
easat-3025	241	40	mismanagement	mismanagement	NOUN
easat-3025	241	41	of	of	ADP
easat-3025	241	42	financial	financial	ADJ
easat-3025	241	43	resources	resource	NOUN
easat-3025	241	44	in	in	ADP
easat-3025	241	45	soes	soe	NOUN
easat-3025	241	46	and	and	CCONJ
easat-3025	241	47	municipalities	municipality	NOUN
easat-3025	241	48	leads	lead	VERB
easat-3025	241	49	to	to	ADP
easat-3025	241	50	a	a	DET
easat-3025	241	51	loss	loss	NOUN
easat-3025	241	52	of	of	ADP
easat-3025	241	53	public	public	ADJ
easat-3025	241	54	trust	trust	NOUN
easat-3025	241	55	and	and	CCONJ
easat-3025	241	56	confidence	confidence	NOUN
easat-3025	241	57	.	.	PUNCT
easat-3025	242	1	this	this	PRON
easat-3025	242	2	can	can	AUX
easat-3025	242	3	have	have	VERB
easat-3025	242	4	a	a	DET
easat-3025	242	5	detrimental	detrimental	ADJ
easat-3025	242	6	impact	impact	NOUN
easat-3025	242	7	on	on	ADP
easat-3025	242	8	the	the	DET
easat-3025	242	9	reputation	reputation	NOUN
easat-3025	242	10	of	of	ADP
easat-3025	242	11	these	these	DET
easat-3025	242	12	organisations	organisation	NOUN
easat-3025	242	13	,	,	PUNCT
easat-3025	242	14	making	make	VERB
easat-3025	242	15	it	it	PRON
easat-3025	242	16	difficult	difficult	ADJ
easat-3025	242	17	for	for	SCONJ
easat-3025	242	18	them	they	PRON
easat-3025	242	19	to	to	PART
easat-3025	242	20	attract	attract	VERB
easat-3025	242	21	investment	investment	NOUN
easat-3025	242	22	and	and	CCONJ
easat-3025	242	23	secure	secure	VERB
easat-3025	242	24	partnerships	partnership	NOUN
easat-3025	242	25	with	with	ADP
easat-3025	242	26	private	private	ADJ
easat-3025	242	27	companies	company	NOUN
easat-3025	242	28	.	.	PUNCT
easat-3025	243	1	as	as	ADP
easat-3025	243	2	a	a	DET
easat-3025	243	3	result	result	NOUN
easat-3025	243	4	,	,	PUNCT
easat-3025	243	5	the	the	DET
easat-3025	243	6	overall	overall	ADJ
easat-3025	243	7	performance	performance	NOUN
easat-3025	243	8	of	of	ADP
easat-3025	243	9	both	both	CCONJ
easat-3025	243	10	public	public	ADJ
easat-3025	243	11	and	and	CCONJ
easat-3025	243	12	private	private	ADJ
easat-3025	243	13	companies	company	NOUN
easat-3025	243	14	is	be	AUX
easat-3025	243	15	affected	affect	VERB
easat-3025	243	16	,	,	PUNCT
easat-3025	243	17	leading	lead	VERB
easat-3025	243	18	to	to	ADP
easat-3025	243	19	reduced	reduce	VERB
easat-3025	243	20	economic	economic	ADJ
easat-3025	243	21	growth	growth	NOUN
easat-3025	243	22	and	and	CCONJ
easat-3025	243	23	development	development	NOUN
easat-3025	243	24	.	.	PUNCT
easat-3025	244	1	(	(	PUNCT
easat-3025	244	2	27	27	NUM
easat-3025	244	3	)	)	PUNCT
easat-3025	244	4	upholds	uphold	VERB
easat-3025	244	5	that	that	SCONJ
easat-3025	244	6	the	the	DET
easat-3025	244	7	mismanagement	mismanagement	NOUN
easat-3025	244	8	of	of	ADP
easat-3025	244	9	financial	financial	ADJ
easat-3025	244	10	resources	resource	NOUN
easat-3025	244	11	can	can	AUX
easat-3025	244	12	also	also	ADV
easat-3025	244	13	lead	lead	VERB
easat-3025	244	14	to	to	ADP
easat-3025	244	15	inefficiencies	inefficiency	NOUN
easat-3025	244	16	and	and	CCONJ
easat-3025	244	17	wasteful	wasteful	ADJ
easat-3025	244	18	expenditure	expenditure	NOUN
easat-3025	244	19	.	.	PUNCT
easat-3025	245	1	when	when	SCONJ
easat-3025	245	2	funds	fund	NOUN
easat-3025	245	3	are	be	AUX
easat-3025	245	4	not	not	PART
easat-3025	245	5	allocated	allocate	VERB
easat-3025	245	6	and	and	CCONJ
easat-3025	245	7	utilised	utilise	VERB
easat-3025	245	8	appropriately	appropriately	ADV
easat-3025	245	9	,	,	PUNCT
easat-3025	245	10	it	it	PRON
easat-3025	245	11	hinders	hinder	VERB
easat-3025	245	12	the	the	DET
easat-3025	245	13	delivery	delivery	NOUN
easat-3025	245	14	of	of	ADP
easat-3025	245	15	essential	essential	ADJ
easat-3025	245	16	services	service	NOUN
easat-3025	245	17	and	and	CCONJ
easat-3025	245	18	infrastructure	infrastructure	NOUN
easat-3025	245	19	projects	project	NOUN
easat-3025	245	20	.	.	PUNCT
easat-3025	246	1	this	this	PRON
easat-3025	246	2	negatively	negatively	ADV
easat-3025	246	3	impacts	impact	VERB
easat-3025	246	4	both	both	CCONJ
easat-3025	246	5	the	the	DET
easat-3025	246	6	public	public	ADJ
easat-3025	246	7	and	and	CCONJ
easat-3025	246	8	private	private	ADJ
easat-3025	246	9	sectors	sector	NOUN
easat-3025	246	10	,	,	PUNCT
easat-3025	246	11	as	as	SCONJ
easat-3025	246	12	businesses	business	NOUN
easat-3025	246	13	rely	rely	VERB
easat-3025	246	14	on	on	ADP
easat-3025	246	15	reliable	reliable	ADJ
easat-3025	246	16	infrastructure	infrastructure	NOUN
easat-3025	246	17	and	and	CCONJ
easat-3025	246	18	services	service	NOUN
easat-3025	246	19	to	to	PART
easat-3025	246	20	operate	operate	VERB
easat-3025	246	21	effectively	effectively	ADV
easat-3025	246	22	.	.	PUNCT
easat-3025	247	1	the	the	DET
easat-3025	247	2	mismanagement	mismanagement	NOUN
easat-3025	247	3	of	of	ADP
easat-3025	247	4	financial	financial	ADJ
easat-3025	247	5	resources	resource	NOUN
easat-3025	247	6	can	can	AUX
easat-3025	247	7	contribute	contribute	VERB
easat-3025	247	8	to	to	ADP
easat-3025	247	9	corruption	corruption	NOUN
easat-3025	247	10	and	and	CCONJ
easat-3025	247	11	state	state	NOUN
easat-3025	247	12	capture	capture	NOUN
easat-3025	247	13	.	.	PUNCT
easat-3025	248	1	when	when	SCONJ
easat-3025	248	2	funds	fund	NOUN
easat-3025	248	3	are	be	AUX
easat-3025	248	4	embezzled	embezzle	VERB
easat-3025	248	5	or	or	CCONJ
easat-3025	248	6	misused	misuse	VERB
easat-3025	248	7	,	,	PUNCT
easat-3025	248	8	it	it	PRON
easat-3025	248	9	diverts	divert	VERB
easat-3025	248	10	resources	resource	NOUN
easat-3025	248	11	from	from	ADP
easat-3025	248	12	their	their	PRON
easat-3025	248	13	intended	intended	ADJ
easat-3025	248	14	purpose	purpose	NOUN
easat-3025	248	15	and	and	CCONJ
easat-3025	248	16	undermines	undermine	VERB
easat-3025	248	17	the	the	DET
easat-3025	248	18	principles	principle	NOUN
easat-3025	248	19	of	of	ADP
easat-3025	248	20	transparency	transparency	NOUN
easat-3025	248	21	and	and	CCONJ
easat-3025	248	22	accountability	accountability	NOUN
easat-3025	248	23	.	.	PUNCT
easat-3025	249	1	this	this	PRON
easat-3025	249	2	creates	create	VERB
easat-3025	249	3	an	an	DET
easat-3025	249	4	unfair	unfair	ADJ
easat-3025	249	5	playing	playing	NOUN
easat-3025	249	6	field	field	NOUN
easat-3025	249	7	for	for	ADP
easat-3025	249	8	private	private	ADJ
easat-3025	249	9	companies	company	NOUN
easat-3025	249	10	and	and	CCONJ
easat-3025	249	11	can	can	AUX
easat-3025	249	12	discourage	discourage	VERB
easat-3025	249	13	investment	investment	NOUN
easat-3025	249	14	and	and	CCONJ
easat-3025	249	15	economic	economic	ADJ
easat-3025	249	16	activity	activity	NOUN
easat-3025	249	17	.	.	PUNCT
easat-3025	250	1	the	the	DET
easat-3025	250	2	mismanagement	mismanagement	NOUN
easat-3025	250	3	of	of	ADP
easat-3025	250	4	financial	financial	ADJ
easat-3025	250	5	resources	resource	NOUN
easat-3025	250	6	in	in	ADP
easat-3025	250	7	soes	soe	NOUN
easat-3025	250	8	and	and	CCONJ
easat-3025	250	9	municipalities	municipality	NOUN
easat-3025	250	10	has	have	VERB
easat-3025	250	11	a	a	DET
easat-3025	250	12	rippling	ripple	VERB
easat-3025	250	13	effect	effect	NOUN
easat-3025	250	14	on	on	ADP
easat-3025	250	15	public	public	ADJ
easat-3025	250	16	and	and	CCONJ
easat-3025	250	17	private	private	ADJ
easat-3025	250	18	companies	company	NOUN
easat-3025	250	19	,	,	PUNCT
easat-3025	250	20	as	as	ADV
easat-3025	250	21	well	well	ADV
easat-3025	250	22	as	as	ADP
easat-3025	250	23	the	the	DET
easat-3025	250	24	south	south	ADJ
easat-3025	250	25	african	african	ADJ
easat-3025	250	26	economy	economy	NOUN
easat-3025	250	27	.	.	PUNCT
easat-3025	251	1	it	it	PRON
easat-3025	251	2	is	be	AUX
easat-3025	251	3	imperative	imperative	ADJ
easat-3025	251	4	to	to	PART
easat-3025	251	5	address	address	VERB
easat-3025	251	6	these	these	DET
easat-3025	251	7	issues	issue	NOUN
easat-3025	251	8	by	by	ADP
easat-3025	251	9	4744	4744	NUM
easat-3025	251	10	edelweiss	edelweiss	PROPN
easat-3025	251	11	applied	apply	VERB
easat-3025	251	12	science	science	NOUN
easat-3025	251	13	and	and	CCONJ
easat-3025	251	14	technology	technology	NOUN
easat-3025	251	15	issn	issn	PROPN
easat-3025	251	16	:	:	PUNCT
easat-3025	251	17	2576	2576	NUM
easat-3025	251	18	-	-	SYM
easat-3025	251	19	8484	8484	NUM
easat-3025	251	20	vol	vol	NOUN
easat-3025	251	21	.	.	PROPN
easat-3025	251	22	8	8	NUM
easat-3025	251	23	,	,	PUNCT
easat-3025	251	24	no	no	INTJ
easat-3025	251	25	.	.	NOUN
easat-3025	252	1	6	6	NUM
easat-3025	252	2	:	:	SYM
easat-3025	252	3	4735	4735	NUM
easat-3025	252	4	-	-	SYM
easat-3025	252	5	4748	4748	NUM
easat-3025	252	6	,	,	PUNCT
easat-3025	252	7	2024	2024	NUM
easat-3025	252	8	doi	doi	NOUN
easat-3025	252	9	:	:	PUNCT
easat-3025	252	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	252	11	©	©	ADP
easat-3025	252	12	2024	2024	NUM
easat-3025	252	13	by	by	ADP
easat-3025	252	14	the	the	DET
easat-3025	252	15	authors	author	NOUN
easat-3025	252	16	;	;	PUNCT
easat-3025	252	17	licensee	licensee	PROPN
easat-3025	252	18	learning	learning	NOUN
easat-3025	252	19	gate	gate	NOUN
easat-3025	252	20	implementing	implement	VERB
easat-3025	252	21	robust	robust	ADJ
easat-3025	252	22	financial	financial	ADJ
easat-3025	252	23	measures	measure	NOUN
easat-3025	252	24	,	,	PUNCT
easat-3025	252	25	enhanced	enhance	VERB
easat-3025	252	26	transparency	transparency	NOUN
easat-3025	252	27	,	,	PUNCT
easat-3025	252	28	accountability	accountability	NOUN
easat-3025	252	29	,	,	PUNCT
easat-3025	252	30	and	and	CCONJ
easat-3025	252	31	a	a	DET
easat-3025	252	32	strong	strong	ADJ
easat-3025	252	33	legal	legal	ADJ
easat-3025	252	34	framework	framework	NOUN
easat-3025	252	35	to	to	PART
easat-3025	252	36	combat	combat	NOUN
easat-3025	252	37	corruption	corruption	NOUN
easat-3025	252	38	.	.	PUNCT
easat-3025	253	1	this	this	PRON
easat-3025	253	2	will	will	AUX
easat-3025	253	3	not	not	PART
easat-3025	253	4	only	only	ADV
easat-3025	253	5	protect	protect	VERB
easat-3025	253	6	the	the	DET
easat-3025	253	7	interests	interest	NOUN
easat-3025	253	8	of	of	ADP
easat-3025	253	9	the	the	DET
easat-3025	253	10	public	public	NOUN
easat-3025	253	11	,	,	PUNCT
easat-3025	253	12	but	but	CCONJ
easat-3025	253	13	also	also	ADV
easat-3025	253	14	promote	promote	VERB
easat-3025	253	15	a	a	DET
easat-3025	253	16	conducive	conducive	ADJ
easat-3025	253	17	environment	environment	NOUN
easat-3025	253	18	for	for	ADP
easat-3025	253	19	economic	economic	ADJ
easat-3025	253	20	growth	growth	NOUN
easat-3025	253	21	and	and	CCONJ
easat-3025	253	22	development	development	NOUN
easat-3025	253	23	.	.	PUNCT
easat-3025	254	1	therefore	therefore	ADV
easat-3025	254	2	,	,	PUNCT
easat-3025	254	3	the	the	DET
easat-3025	254	4	study	study	NOUN
easat-3025	254	5	concludes	conclude	VERB
easat-3025	254	6	that	that	SCONJ
easat-3025	254	7	there	there	PRON
easat-3025	254	8	is	be	VERB
easat-3025	254	9	an	an	DET
easat-3025	254	10	urgent	urgent	ADJ
easat-3025	254	11	need	need	NOUN
easat-3025	254	12	to	to	PART
easat-3025	254	13	address	address	VERB
easat-3025	254	14	the	the	DET
easat-3025	254	15	mismanagement	mismanagement	NOUN
easat-3025	254	16	of	of	ADP
easat-3025	254	17	funds	fund	NOUN
easat-3025	254	18	in	in	ADP
easat-3025	254	19	soes	soe	NOUN
easat-3025	254	20	and	and	CCONJ
easat-3025	254	21	municipalities	municipality	NOUN
easat-3025	254	22	.	.	PUNCT
easat-3025	255	1	based	base	VERB
easat-3025	255	2	on	on	ADP
easat-3025	255	3	the	the	DET
easat-3025	255	4	findings	finding	NOUN
easat-3025	255	5	of	of	ADP
easat-3025	255	6	research	research	NOUN
easat-3025	255	7	objective	objective	ADJ
easat-3025	255	8	two	two	NUM
easat-3025	255	9	,	,	PUNCT
easat-3025	255	10	which	which	PRON
easat-3025	255	11	explored	explore	VERB
easat-3025	255	12	the	the	DET
easat-3025	255	13	financial	financial	ADJ
easat-3025	255	14	measures	measure	NOUN
easat-3025	255	15	that	that	PRON
easat-3025	255	16	can	can	AUX
easat-3025	255	17	be	be	AUX
easat-3025	255	18	implemented	implement	VERB
easat-3025	255	19	to	to	PART
easat-3025	255	20	protect	protect	VERB
easat-3025	255	21	soes	soe	NOUN
easat-3025	255	22	from	from	ADP
easat-3025	255	23	the	the	DET
easat-3025	255	24	mismanagement	mismanagement	NOUN
easat-3025	255	25	of	of	ADP
easat-3025	255	26	funds	fund	NOUN
easat-3025	255	27	,	,	PUNCT
easat-3025	255	28	embezzlement	embezzlement	NOUN
easat-3025	255	29	,	,	PUNCT
easat-3025	255	30	state	state	NOUN
easat-3025	255	31	capture	capture	NOUN
easat-3025	255	32	,	,	PUNCT
easat-3025	255	33	and	and	CCONJ
easat-3025	255	34	corruption	corruption	NOUN
easat-3025	255	35	,	,	PUNCT
easat-3025	255	36	a	a	DET
easat-3025	255	37	complex	complex	ADJ
easat-3025	255	38	approach	approach	NOUN
easat-3025	255	39	is	be	AUX
easat-3025	255	40	necessary	necessary	ADJ
easat-3025	255	41	to	to	PART
easat-3025	255	42	address	address	VERB
easat-3025	255	43	these	these	DET
easat-3025	255	44	issues	issue	NOUN
easat-3025	255	45	effectively	effectively	ADV
easat-3025	255	46	.	.	PUNCT
easat-3025	256	1	implementing	implement	VERB
easat-3025	256	2	robust	robust	ADJ
easat-3025	256	3	internal	internal	ADJ
easat-3025	256	4	control	control	NOUN
easat-3025	256	5	systems	system	NOUN
easat-3025	256	6	is	be	AUX
easat-3025	256	7	crucial	crucial	ADJ
easat-3025	256	8	to	to	PART
easat-3025	256	9	prevent	prevent	VERB
easat-3025	256	10	and	and	CCONJ
easat-3025	256	11	detect	detect	VERB
easat-3025	256	12	financial	financial	ADJ
easat-3025	256	13	irregularities	irregularity	NOUN
easat-3025	256	14	within	within	ADP
easat-3025	256	15	soes	soe	NOUN
easat-3025	256	16	(	(	PUNCT
easat-3025	256	17	35	35	NUM
easat-3025	256	18	)	)	PUNCT
easat-3025	256	19	.	.	PUNCT
easat-3025	257	1	(	(	PUNCT
easat-3025	257	2	36	36	NUM
easat-3025	257	3	)	)	PUNCT
easat-3025	257	4	maintains	maintain	VERB
easat-3025	257	5	that	that	SCONJ
easat-3025	257	6	establishing	establish	VERB
easat-3025	257	7	clear	clear	ADJ
easat-3025	257	8	policies	policy	NOUN
easat-3025	257	9	and	and	CCONJ
easat-3025	257	10	procedures	procedure	NOUN
easat-3025	257	11	,	,	PUNCT
easat-3025	257	12	conducting	conduct	VERB
easat-3025	257	13	regular	regular	ADJ
easat-3025	257	14	internal	internal	ADJ
easat-3025	257	15	audits	audits	NOUN
easat-3025	257	16	,	,	PUNCT
easat-3025	257	17	and	and	CCONJ
easat-3025	257	18	ensuring	ensure	VERB
easat-3025	257	19	appropriate	appropriate	ADJ
easat-3025	257	20	segregation	segregation	NOUN
easat-3025	257	21	of	of	ADP
easat-3025	257	22	duties	duty	NOUN
easat-3025	257	23	can	can	AUX
easat-3025	257	24	significantly	significantly	ADV
easat-3025	257	25	reduce	reduce	VERB
easat-3025	257	26	the	the	DET
easat-3025	257	27	risk	risk	NOUN
easat-3025	257	28	of	of	ADP
easat-3025	257	29	mismanagement	mismanagement	NOUN
easat-3025	257	30	and	and	CCONJ
easat-3025	257	31	embezzlement	embezzlement	NOUN
easat-3025	257	32	.	.	PUNCT
easat-3025	258	1	effective	effective	ADJ
easat-3025	258	2	risk	risk	NOUN
easat-3025	258	3	management	management	NOUN
easat-3025	258	4	practices	practice	NOUN
easat-3025	258	5	are	be	AUX
easat-3025	258	6	vital	vital	ADJ
easat-3025	258	7	in	in	ADP
easat-3025	258	8	protecting	protect	VERB
easat-3025	258	9	soes	soe	NOUN
easat-3025	258	10	from	from	ADP
easat-3025	258	11	financial	financial	ADJ
easat-3025	258	12	misconduct	misconduct	NOUN
easat-3025	258	13	.	.	PUNCT
easat-3025	259	1	implementing	implement	VERB
easat-3025	259	2	appropriate	appropriate	ADJ
easat-3025	259	3	risk	risk	NOUN
easat-3025	259	4	mitigation	mitigation	NOUN
easat-3025	259	5	strategies	strategy	NOUN
easat-3025	259	6	and	and	CCONJ
easat-3025	259	7	establishing	establish	VERB
easat-3025	259	8	whistle	whistle	NOUN
easat-3025	259	9	-	-	PUNCT
easat-3025	259	10	blower	blower	NOUN
easat-3025	259	11	mechanisms	mechanism	NOUN
easat-3025	259	12	helps	help	VERB
easat-3025	259	13	organisations	organisation	NOUN
easat-3025	259	14	proactively	proactively	ADV
easat-3025	259	15	address	address	VERB
easat-3025	259	16	vulnerabilities	vulnerability	NOUN
easat-3025	259	17	and	and	CCONJ
easat-3025	259	18	prevent	prevent	VERB
easat-3025	259	19	corruption	corruption	NOUN
easat-3025	259	20	.	.	PUNCT
easat-3025	260	1	(	(	PUNCT
easat-3025	260	2	53	53	NUM
easat-3025	260	3	)	)	PUNCT
easat-3025	260	4	emphasised	emphasise	VERB
easat-3025	260	5	on	on	ADP
easat-3025	260	6	the	the	DET
easat-3025	260	7	need	need	NOUN
easat-3025	260	8	for	for	ADP
easat-3025	260	9	appropriate	appropriate	ADJ
easat-3025	260	10	financial	financial	ADJ
easat-3025	260	11	record	record	NOUN
easat-3025	260	12	-	-	PUNCT
easat-3025	260	13	keeping	keeping	NOUN
easat-3025	260	14	to	to	PART
easat-3025	260	15	mitigate	mitigate	VERB
easat-3025	260	16	the	the	DET
easat-3025	260	17	mismanagement	mismanagement	NOUN
easat-3025	260	18	of	of	ADP
easat-3025	260	19	fund	fund	NOUN
easat-3025	260	20	and	and	CCONJ
easat-3025	260	21	corruption	corruption	NOUN
easat-3025	260	22	in	in	ADP
easat-3025	260	23	businesses	business	NOUN
easat-3025	260	24	.	.	PUNCT
easat-3025	261	1	similarly	similarly	ADV
easat-3025	261	2	,	,	PUNCT
easat-3025	261	3	transparency	transparency	NOUN
easat-3025	261	4	,	,	PUNCT
easat-3025	261	5	and	and	CCONJ
easat-3025	261	6	accountability	accountability	NOUN
easat-3025	261	7	are	be	AUX
easat-3025	261	8	key	key	ADJ
easat-3025	261	9	principles	principle	NOUN
easat-3025	261	10	in	in	ADP
easat-3025	261	11	combating	combat	VERB
easat-3025	261	12	corruption	corruption	NOUN
easat-3025	261	13	within	within	ADP
easat-3025	261	14	soes	soe	NOUN
easat-3025	261	15	.	.	PUNCT
easat-3025	262	1	this	this	PRON
easat-3025	262	2	is	be	AUX
easat-3025	262	3	affirmed	affirm	VERB
easat-3025	262	4	by	by	ADP
easat-3025	262	5	(	(	PUNCT
easat-3025	262	6	54	54	NUM
easat-3025	262	7	)	)	PUNCT
easat-3025	262	8	,	,	PUNCT
easat-3025	262	9	who	who	PRON
easat-3025	262	10	maintain	maintain	VERB
easat-3025	262	11	that	that	SCONJ
easat-3025	262	12	the	the	DET
easat-3025	262	13	regular	regular	ADJ
easat-3025	262	14	publication	publication	NOUN
easat-3025	262	15	of	of	ADP
easat-3025	262	16	financial	financial	ADJ
easat-3025	262	17	statements	statement	NOUN
easat-3025	262	18	and	and	CCONJ
easat-3025	262	19	performance	performance	NOUN
easat-3025	262	20	reports	report	NOUN
easat-3025	262	21	,	,	PUNCT
easat-3025	262	22	subjecting	subject	VERB
easat-3025	262	23	them	they	PRON
easat-3025	262	24	to	to	ADP
easat-3025	262	25	independent	independent	ADJ
easat-3025	262	26	external	external	ADJ
easat-3025	262	27	audits	audits	NOUN
easat-3025	262	28	,	,	PUNCT
easat-3025	262	29	and	and	CCONJ
easat-3025	262	30	making	make	VERB
easat-3025	262	31	them	they	PRON
easat-3025	262	32	available	available	ADJ
easat-3025	262	33	to	to	ADP
easat-3025	262	34	the	the	DET
easat-3025	262	35	public	public	NOUN
easat-3025	262	36	can	can	AUX
easat-3025	262	37	help	help	VERB
easat-3025	262	38	promote	promote	VERB
easat-3025	262	39	transparency	transparency	NOUN
easat-3025	262	40	and	and	CCONJ
easat-3025	262	41	build	build	VERB
easat-3025	262	42	trust	trust	NOUN
easat-3025	262	43	.	.	PUNCT
easat-3025	263	1	in	in	ADP
easat-3025	263	2	this	this	DET
easat-3025	263	3	regard	regard	NOUN
easat-3025	263	4	,	,	PUNCT
easat-3025	263	5	promoting	promote	VERB
easat-3025	263	6	a	a	DET
easat-3025	263	7	culture	culture	NOUN
easat-3025	263	8	of	of	ADP
easat-3025	263	9	accountability	accountability	NOUN
easat-3025	263	10	and	and	CCONJ
easat-3025	263	11	ethical	ethical	ADJ
easat-3025	263	12	leadership	leadership	NOUN
easat-3025	263	13	within	within	ADP
easat-3025	263	14	the	the	DET
easat-3025	263	15	organisation	organisation	NOUN
easat-3025	263	16	is	be	AUX
easat-3025	263	17	essential	essential	ADJ
easat-3025	263	18	to	to	PART
easat-3025	263	19	deter	deter	VERB
easat-3025	263	20	corrupt	corrupt	ADJ
easat-3025	263	21	practices	practice	NOUN
easat-3025	263	22	.	.	PUNCT
easat-3025	264	1	a	a	DET
easat-3025	264	2	strong	strong	ADJ
easat-3025	264	3	legal	legal	ADJ
easat-3025	264	4	framework	framework	NOUN
easat-3025	264	5	is	be	AUX
easat-3025	264	6	crucial	crucial	ADJ
easat-3025	264	7	to	to	PART
easat-3025	264	8	address	address	VERB
easat-3025	264	9	financial	financial	ADJ
easat-3025	264	10	misconduct	misconduct	NOUN
easat-3025	264	11	effectively	effectively	ADV
easat-3025	264	12	.	.	PUNCT
easat-3025	265	1	enacting	enact	VERB
easat-3025	265	2	and	and	CCONJ
easat-3025	265	3	enforcing	enforce	VERB
easat-3025	265	4	laws	law	NOUN
easat-3025	265	5	that	that	PRON
easat-3025	265	6	criminalise	criminalise	VERB
easat-3025	265	7	corrupt	corrupt	ADJ
easat-3025	265	8	practices	practice	NOUN
easat-3025	265	9	,	,	PUNCT
easat-3025	265	10	establishing	establish	VERB
easat-3025	265	11	specialised	specialised	ADJ
easat-3025	265	12	anti	anti	ADJ
easat-3025	265	13	-	-	ADJ
easat-3025	265	14	corruption	corruption	ADJ
easat-3025	265	15	agencies	agency	NOUN
easat-3025	265	16	,	,	PUNCT
easat-3025	265	17	and	and	CCONJ
easat-3025	265	18	promoting	promote	VERB
easat-3025	265	19	international	international	ADJ
easat-3025	265	20	co	co	NOUN
easat-3025	265	21	-	-	NOUN
easat-3025	265	22	operation	operation	NOUN
easat-3025	265	23	in	in	ADP
easat-3025	265	24	fighting	fight	VERB
easat-3025	265	25	corruption	corruption	NOUN
easat-3025	265	26	are	be	AUX
easat-3025	265	27	important	important	ADJ
easat-3025	265	28	steps	step	NOUN
easat-3025	265	29	to	to	PART
easat-3025	265	30	ensure	ensure	VERB
easat-3025	265	31	that	that	SCONJ
easat-3025	265	32	those	those	PRON
easat-3025	265	33	involved	involve	VERB
easat-3025	265	34	in	in	ADP
easat-3025	265	35	financial	financial	ADJ
easat-3025	265	36	misconduct	misconduct	NOUN
easat-3025	265	37	are	be	AUX
easat-3025	265	38	held	hold	VERB
easat-3025	265	39	accountable	accountable	ADJ
easat-3025	265	40	.	.	PUNCT
easat-3025	266	1	the	the	DET
easat-3025	266	2	findings	finding	NOUN
easat-3025	266	3	obtained	obtain	VERB
easat-3025	266	4	in	in	ADP
easat-3025	266	5	this	this	DET
easat-3025	266	6	section	section	NOUN
easat-3025	266	7	highlight	highlight	VERB
easat-3025	266	8	the	the	DET
easat-3025	266	9	importance	importance	NOUN
easat-3025	266	10	of	of	ADP
easat-3025	266	11	a	a	DET
easat-3025	266	12	comprehensive	comprehensive	ADJ
easat-3025	266	13	approach	approach	NOUN
easat-3025	266	14	to	to	PART
easat-3025	266	15	protect	protect	VERB
easat-3025	266	16	soes	soe	NOUN
easat-3025	266	17	from	from	ADP
easat-3025	266	18	financial	financial	ADJ
easat-3025	266	19	mismanagement	mismanagement	NOUN
easat-3025	266	20	and	and	CCONJ
easat-3025	266	21	corruption	corruption	NOUN
easat-3025	266	22	.	.	PUNCT
easat-3025	267	1	this	this	PRON
easat-3025	267	2	includes	include	VERB
easat-3025	267	3	implementing	implement	VERB
easat-3025	267	4	robust	robust	ADJ
easat-3025	267	5	internal	internal	ADJ
easat-3025	267	6	controls	control	NOUN
easat-3025	267	7	,	,	PUNCT
easat-3025	267	8	effective	effective	ADJ
easat-3025	267	9	risk	risk	NOUN
easat-3025	267	10	management	management	NOUN
easat-3025	267	11	practices	practice	NOUN
easat-3025	267	12	,	,	PUNCT
easat-3025	267	13	promoting	promote	VERB
easat-3025	267	14	transparency	transparency	NOUN
easat-3025	267	15	and	and	CCONJ
easat-3025	267	16	accountability	accountability	NOUN
easat-3025	267	17	,	,	PUNCT
easat-3025	267	18	and	and	CCONJ
easat-3025	267	19	having	have	VERB
easat-3025	267	20	a	a	DET
easat-3025	267	21	robust	robust	ADJ
easat-3025	267	22	legal	legal	ADJ
easat-3025	267	23	framework	framework	NOUN
easat-3025	267	24	.	.	PUNCT
easat-3025	268	1	soes	soe	NOUN
easat-3025	268	2	can	can	AUX
easat-3025	268	3	safeguard	safeguard	VERB
easat-3025	268	4	their	their	PRON
easat-3025	268	5	financial	financial	ADJ
easat-3025	268	6	resources	resource	NOUN
easat-3025	268	7	and	and	CCONJ
easat-3025	268	8	uphold	uphold	VERB
easat-3025	268	9	their	their	PRON
easat-3025	268	10	mandate	mandate	NOUN
easat-3025	268	11	of	of	ADP
easat-3025	268	12	serving	serve	VERB
easat-3025	268	13	the	the	DET
easat-3025	268	14	public	public	ADJ
easat-3025	268	15	interest	interest	NOUN
easat-3025	268	16	by	by	ADP
easat-3025	268	17	implementing	implement	VERB
easat-3025	268	18	these	these	DET
easat-3025	268	19	measures	measure	NOUN
easat-3025	268	20	and	and	CCONJ
easat-3025	268	21	fostering	foster	VERB
easat-3025	268	22	a	a	DET
easat-3025	268	23	culture	culture	NOUN
easat-3025	268	24	of	of	ADP
easat-3025	268	25	integrity	integrity	NOUN
easat-3025	268	26	.	.	PUNCT
easat-3025	269	1	with	with	ADP
easat-3025	269	2	regards	regard	NOUN
easat-3025	269	3	to	to	ADP
easat-3025	269	4	the	the	DET
easat-3025	269	5	findings	finding	NOUN
easat-3025	269	6	on	on	ADP
easat-3025	269	7	research	research	NOUN
easat-3025	269	8	objective	objective	ADJ
easat-3025	269	9	three	three	NUM
easat-3025	269	10	,	,	PUNCT
easat-3025	269	11	which	which	PRON
easat-3025	269	12	explored	explore	VERB
easat-3025	269	13	the	the	DET
easat-3025	269	14	policies	policy	NOUN
easat-3025	269	15	that	that	PRON
easat-3025	269	16	soes	soe	NOUN
easat-3025	269	17	and	and	CCONJ
easat-3025	269	18	smes	sme	NOUN
easat-3025	269	19	can	can	AUX
easat-3025	269	20	employ	employ	VERB
easat-3025	269	21	to	to	PART
easat-3025	269	22	mitigate	mitigate	VERB
easat-3025	269	23	the	the	DET
easat-3025	269	24	risks	risk	NOUN
easat-3025	269	25	of	of	ADP
easat-3025	269	26	the	the	DET
easat-3025	269	27	mismanagement	mismanagement	NOUN
easat-3025	269	28	of	of	ADP
easat-3025	269	29	financial	financial	ADJ
easat-3025	269	30	resources	resource	NOUN
easat-3025	269	31	,	,	PUNCT
easat-3025	269	32	the	the	DET
easat-3025	269	33	findings	finding	NOUN
easat-3025	269	34	highlighted	highlight	VERB
easat-3025	269	35	numerous	numerous	ADJ
easat-3025	269	36	statutory	statutory	ADJ
easat-3025	269	37	and	and	CCONJ
easat-3025	269	38	non	non	ADJ
easat-3025	269	39	-	-	ADJ
easat-3025	269	40	statutory	statutory	ADJ
easat-3025	269	41	laws	law	NOUN
easat-3025	269	42	and	and	CCONJ
easat-3025	269	43	regulations	regulation	NOUN
easat-3025	269	44	and	and	CCONJ
easat-3025	269	45	their	their	PRON
easat-3025	269	46	importance	importance	NOUN
easat-3025	269	47	in	in	ADP
easat-3025	269	48	soes	soe	NOUN
easat-3025	269	49	,	,	PUNCT
easat-3025	269	50	smes	sme	NOUN
easat-3025	269	51	,	,	PUNCT
easat-3025	269	52	and	and	CCONJ
easat-3025	269	53	at	at	ADP
easat-3025	269	54	all	all	DET
easat-3025	269	55	levels	level	NOUN
easat-3025	269	56	of	of	ADP
easat-3025	269	57	municipalities	municipality	NOUN
easat-3025	269	58	.	.	PUNCT
easat-3025	270	1	for	for	ADP
easat-3025	270	2	this	this	DET
easat-3025	270	3	objective	objective	NOUN
easat-3025	270	4	,	,	PUNCT
easat-3025	270	5	studies	study	NOUN
easat-3025	270	6	(	(	PUNCT
easat-3025	270	7	51	51	NUM
easat-3025	270	8	,	,	PUNCT
easat-3025	270	9	50	50	NUM
easat-3025	270	10	)	)	PUNCT
easat-3025	270	11	discussed	discuss	VERB
easat-3025	270	12	anti	anti	ADJ
easat-3025	270	13	-	-	ADJ
easat-3025	270	14	corruption	corruption	ADJ
easat-3025	270	15	approaches	approach	NOUN
easat-3025	270	16	as	as	ADP
easat-3025	270	17	a	a	DET
easat-3025	270	18	method	method	NOUN
easat-3025	270	19	to	to	PART
easat-3025	270	20	mitigate	mitigate	VERB
easat-3025	270	21	several	several	ADJ
easat-3025	270	22	corruption	corruption	NOUN
easat-3025	270	23	cases	case	NOUN
easat-3025	270	24	that	that	PRON
easat-3025	270	25	have	have	AUX
easat-3025	270	26	been	be	AUX
easat-3025	270	27	reported	report	VERB
easat-3025	270	28	in	in	ADP
easat-3025	270	29	these	these	DET
easat-3025	270	30	enterprises	enterprise	NOUN
easat-3025	270	31	,	,	PUNCT
easat-3025	270	32	which	which	PRON
easat-3025	270	33	entails	entail	VERB
easat-3025	270	34	the	the	DET
easat-3025	270	35	detection	detection	NOUN
easat-3025	270	36	and	and	CCONJ
easat-3025	270	37	preventative	preventative	ADJ
easat-3025	270	38	mechanisms	mechanism	NOUN
easat-3025	270	39	to	to	PART
easat-3025	270	40	be	be	AUX
easat-3025	270	41	implemented	implement	VERB
easat-3025	270	42	in	in	ADP
easat-3025	270	43	combating	combat	VERB
easat-3025	270	44	the	the	DET
easat-3025	270	45	risk	risk	NOUN
easat-3025	270	46	of	of	ADP
easat-3025	270	47	corruption	corruption	NOUN
easat-3025	270	48	in	in	ADP
easat-3025	270	49	the	the	DET
easat-3025	270	50	management	management	NOUN
easat-3025	270	51	of	of	ADP
easat-3025	270	52	financial	financial	ADJ
easat-3025	270	53	resources	resource	NOUN
easat-3025	270	54	.	.	PUNCT
easat-3025	271	1	these	these	DET
easat-3025	271	2	approaches	approach	NOUN
easat-3025	271	3	include	include	VERB
easat-3025	271	4	completely	completely	ADV
easat-3025	271	5	adhering	adhere	VERB
easat-3025	271	6	to	to	ADP
easat-3025	271	7	the	the	DET
easat-3025	271	8	corruption	corruption	NOUN
easat-3025	271	9	act	act	NOUN
easat-3025	271	10	(	(	PUNCT
easat-3025	271	11	act	act	NOUN
easat-3025	271	12	94	94	NUM
easat-3025	271	13	of	of	ADP
easat-3025	271	14	1992	1992	NUM
easat-3025	271	15	)	)	PUNCT
easat-3025	271	16	and	and	CCONJ
easat-3025	271	17	the	the	DET
easat-3025	271	18	prevention	prevention	NOUN
easat-3025	271	19	of	of	ADP
easat-3025	271	20	corruption	corruption	NOUN
easat-3025	271	21	(	(	PUNCT
easat-3025	271	22	amendment	amendment	NOUN
easat-3025	271	23	)	)	PUNCT
easat-3025	271	24	bill	bill	NOUN
easat-3025	271	25	of	of	ADP
easat-3025	271	26	2003	2003	NUM
easat-3025	271	27	to	to	PART
easat-3025	271	28	resolve	resolve	VERB
easat-3025	271	29	the	the	DET
easat-3025	271	30	ongoing	ongoing	ADJ
easat-3025	271	31	financial	financial	ADJ
easat-3025	271	32	crises	crisis	NOUN
easat-3025	271	33	.	.	PUNCT
easat-3025	272	1	furthermore	furthermore	ADV
easat-3025	272	2	,	,	PUNCT
easat-3025	272	3	the	the	DET
easat-3025	272	4	national	national	ADJ
easat-3025	272	5	treasury	treasury	PROPN
easat-3025	272	6	of	of	ADP
easat-3025	272	7	south	south	PROPN
easat-3025	272	8	africa	africa	PROPN
easat-3025	272	9	has	have	AUX
easat-3025	272	10	revised	revise	VERB
easat-3025	272	11	a	a	DET
easat-3025	272	12	national	national	ADJ
easat-3025	272	13	evaluation	evaluation	NOUN
easat-3025	272	14	policy	policy	NOUN
easat-3025	272	15	framework	framework	NOUN
easat-3025	272	16	to	to	PART
easat-3025	272	17	be	be	AUX
easat-3025	272	18	utilised	utilise	VERB
easat-3025	272	19	in	in	ADP
easat-3025	272	20	state	state	NOUN
easat-3025	272	21	enterprises	enterprise	NOUN
easat-3025	272	22	to	to	PART
easat-3025	272	23	direct	direct	VERB
easat-3025	272	24	and	and	CCONJ
easat-3025	272	25	promote	promote	VERB
easat-3025	272	26	relevance	relevance	NOUN
easat-3025	272	27	,	,	PUNCT
easat-3025	272	28	efficiency	efficiency	NOUN
easat-3025	272	29	,	,	PUNCT
easat-3025	272	30	and	and	CCONJ
easat-3025	272	31	quality	quality	NOUN
easat-3025	272	32	in	in	ADP
easat-3025	272	33	evaluating	evaluate	VERB
easat-3025	272	34	their	their	PRON
easat-3025	272	35	existing	exist	VERB
easat-3025	272	36	policies	policy	NOUN
easat-3025	272	37	.	.	PUNCT
easat-3025	273	1	this	this	PRON
easat-3025	273	2	would	would	AUX
easat-3025	273	3	result	result	VERB
easat-3025	273	4	in	in	ADP
easat-3025	273	5	fewer	few	ADJ
easat-3025	273	6	unethical	unethical	ADJ
easat-3025	273	7	practices	practice	NOUN
easat-3025	273	8	when	when	SCONJ
easat-3025	273	9	handling	handle	VERB
easat-3025	273	10	finances	finance	NOUN
easat-3025	273	11	,	,	PUNCT
easat-3025	273	12	as	as	SCONJ
easat-3025	273	13	it	it	PRON
easat-3025	273	14	aims	aim	VERB
easat-3025	273	15	to	to	PART
easat-3025	273	16	pinpoint	pinpoint	VERB
easat-3025	273	17	the	the	DET
easat-3025	273	18	flaws	flaw	NOUN
easat-3025	273	19	in	in	ADP
easat-3025	273	20	the	the	DET
easat-3025	273	21	existing	exist	VERB
easat-3025	273	22	policies	policy	NOUN
easat-3025	273	23	employed	employ	VERB
easat-3025	273	24	in	in	ADP
easat-3025	273	25	organisations	organisation	NOUN
easat-3025	273	26	.	.	PUNCT
easat-3025	274	1	soes	soe	NOUN
easat-3025	274	2	,	,	PUNCT
easat-3025	274	3	smes	sme	NOUN
easat-3025	274	4	,	,	PUNCT
easat-3025	274	5	and	and	CCONJ
easat-3025	274	6	municipalities	municipality	NOUN
easat-3025	274	7	are	be	AUX
easat-3025	274	8	also	also	ADV
easat-3025	274	9	governed	govern	VERB
easat-3025	274	10	by	by	ADP
easat-3025	274	11	the	the	DET
easat-3025	274	12	companies	company	NOUN
easat-3025	274	13	act	act	VERB
easat-3025	274	14	(	(	PUNCT
easat-3025	274	15	act	act	NOUN
easat-3025	274	16	71	71	NUM
easat-3025	274	17	of	of	ADP
easat-3025	274	18	2008	2008	NUM
easat-3025	274	19	)	)	PUNCT
easat-3025	274	20	,	,	PUNCT
easat-3025	274	21	the	the	DET
easat-3025	274	22	municipal	municipal	ADJ
easat-3025	274	23	financial	financial	ADJ
easat-3025	274	24	management	management	PROPN
easat-3025	274	25	act	act	NOUN
easat-3025	274	26	(	(	PUNCT
easat-3025	274	27	mfma	mfma	NOUN
easat-3025	274	28	)	)	PUNCT
easat-3025	274	29	(	(	PUNCT
easat-3025	274	30	act	act	VERB
easat-3025	274	31	56	56	NUM
easat-3025	274	32	of	of	ADP
easat-3025	274	33	2003	2003	NUM
easat-3025	274	34	)	)	PUNCT
easat-3025	274	35	,	,	PUNCT
easat-3025	274	36	and	and	CCONJ
easat-3025	274	37	the	the	DET
easat-3025	274	38	public	public	ADJ
easat-3025	274	39	financial	financial	ADJ
easat-3025	274	40	management	management	NOUN
easat-3025	274	41	act	act	NOUN
easat-3025	274	42	(	(	PUNCT
easat-3025	274	43	pfma	pfma	NOUN
easat-3025	274	44	)	)	PUNCT
easat-3025	274	45	(	(	PUNCT
easat-3025	274	46	act	act	NOUN
easat-3025	274	47	1	1	NUM
easat-3025	274	48	of	of	ADP
easat-3025	274	49	1999	1999	NUM
easat-3025	274	50	)	)	PUNCT
easat-3025	274	51	,	,	PUNCT
easat-3025	274	52	among	among	ADP
easat-3025	274	53	many	many	ADJ
easat-3025	274	54	other	other	ADJ
easat-3025	274	55	statutory	statutory	ADJ
easat-3025	274	56	laws	law	NOUN
easat-3025	274	57	in	in	ADP
easat-3025	274	58	south	south	PROPN
easat-3025	274	59	africa	africa	PROPN
easat-3025	274	60	.	.	PUNCT
easat-3025	275	1	these	these	DET
easat-3025	275	2	legislation	legislation	NOUN
easat-3025	275	3	pieces	piece	NOUN
easat-3025	275	4	serve	serve	VERB
easat-3025	275	5	as	as	ADP
easat-3025	275	6	a	a	DET
easat-3025	275	7	guide	guide	NOUN
easat-3025	275	8	to	to	ADP
easat-3025	275	9	the	the	DET
easat-3025	275	10	effective	effective	ADJ
easat-3025	275	11	functionality	functionality	NOUN
easat-3025	275	12	of	of	ADP
easat-3025	275	13	the	the	DET
easat-3025	275	14	operations	operation	NOUN
easat-3025	275	15	of	of	ADP
easat-3025	275	16	these	these	DET
easat-3025	275	17	organisations	organisation	NOUN
easat-3025	275	18	,	,	PUNCT
easat-3025	275	19	as	as	ADV
easat-3025	275	20	well	well	ADV
easat-3025	275	21	as	as	ADP
easat-3025	275	22	strict	strict	ADJ
easat-3025	275	23	financial	financial	ADJ
easat-3025	275	24	management	management	NOUN
easat-3025	275	25	and	and	CCONJ
easat-3025	275	26	reporting	reporting	NOUN
easat-3025	275	27	activities	activity	NOUN
easat-3025	275	28	in	in	ADP
easat-3025	275	29	finance	finance	NOUN
easat-3025	275	30	departments	department	NOUN
easat-3025	275	31	.	.	PUNCT
easat-3025	276	1	the	the	DET
easat-3025	276	2	findings	finding	NOUN
easat-3025	276	3	from	from	ADP
easat-3025	276	4	the	the	DET
easat-3025	276	5	study	study	NOUN
easat-3025	276	6	suggest	suggest	VERB
easat-3025	276	7	that	that	SCONJ
easat-3025	276	8	issues	issue	NOUN
easat-3025	276	9	of	of	ADP
easat-3025	276	10	money	money	NOUN
easat-3025	276	11	laundering	laundering	NOUN
easat-3025	276	12	,	,	PUNCT
easat-3025	276	13	embezzlement	embezzlement	NOUN
easat-3025	276	14	of	of	ADP
easat-3025	276	15	funds	fund	NOUN
easat-3025	276	16	,	,	PUNCT
easat-3025	276	17	corrupt	corrupt	ADJ
easat-3025	276	18	behaviour	behaviour	NOUN
easat-3025	276	19	due	due	ADP
easat-3025	276	20	to	to	ADP
easat-3025	276	21	poor	poor	ADJ
easat-3025	276	22	governance	governance	NOUN
easat-3025	276	23	,	,	PUNCT
easat-3025	276	24	and	and	CCONJ
easat-3025	276	25	poor	poor	ADJ
easat-3025	276	26	internal	internal	ADJ
easat-3025	276	27	controls	control	NOUN
easat-3025	276	28	can	can	AUX
easat-3025	276	29	be	be	AUX
easat-3025	276	30	resolved	resolve	VERB
easat-3025	276	31	by	by	ADP
easat-3025	276	32	applying	apply	VERB
easat-3025	276	33	the	the	DET
easat-3025	276	34	abovementioned	abovementione	VERB
easat-3025	276	35	legislation	legislation	NOUN
easat-3025	276	36	pieces	piece	NOUN
easat-3025	276	37	when	when	SCONJ
easat-3025	276	38	done	do	VERB
easat-3025	276	39	correctly	correctly	ADV
easat-3025	276	40	.	.	PUNCT
easat-3025	277	1	a	a	DET
easat-3025	277	2	comprehensive	comprehensive	ADJ
easat-3025	277	3	approach	approach	NOUN
easat-3025	277	4	,	,	PUNCT
easat-3025	277	5	including	include	VERB
easat-3025	277	6	government	government	NOUN
easat-3025	277	7	action	action	NOUN
easat-3025	277	8	,	,	PUNCT
easat-3025	277	9	citizen	citizen	NOUN
easat-3025	277	10	engagement	engagement	NOUN
easat-3025	277	11	,	,	PUNCT
easat-3025	277	12	and	and	CCONJ
easat-3025	277	13	international	international	ADJ
easat-3025	277	14	co	co	NOUN
easat-3025	277	15	-	-	NOUN
easat-3025	277	16	operation	operation	NOUN
easat-3025	277	17	,	,	PUNCT
easat-3025	277	18	is	be	AUX
easat-3025	277	19	necessary	necessary	ADJ
easat-3025	277	20	to	to	PART
easat-3025	277	21	ensure	ensure	VERB
easat-3025	277	22	effective	effective	ADJ
easat-3025	277	23	fund	fund	NOUN
easat-3025	277	24	management	management	NOUN
easat-3025	277	25	and	and	CCONJ
easat-3025	277	26	promote	promote	VERB
easat-3025	277	27	economic	economic	ADJ
easat-3025	277	28	development	development	NOUN
easat-3025	277	29	and	and	CCONJ
easat-3025	277	30	social	social	ADJ
easat-3025	277	31	welfare	welfare	NOUN
easat-3025	277	32	.	.	PUNCT
easat-3025	278	1	4745	4745	NUM
easat-3025	278	2	edelweiss	edelweiss	PROPN
easat-3025	278	3	applied	apply	VERB
easat-3025	278	4	science	science	NOUN
easat-3025	278	5	and	and	CCONJ
easat-3025	278	6	technology	technology	NOUN
easat-3025	278	7	issn	issn	PROPN
easat-3025	278	8	:	:	PUNCT
easat-3025	278	9	2576	2576	NUM
easat-3025	278	10	-	-	SYM
easat-3025	278	11	8484	8484	NUM
easat-3025	278	12	vol	vol	NOUN
easat-3025	278	13	.	.	PROPN
easat-3025	278	14	8	8	NUM
easat-3025	278	15	,	,	PUNCT
easat-3025	278	16	no	no	INTJ
easat-3025	278	17	.	.	NOUN
easat-3025	279	1	6	6	NUM
easat-3025	279	2	:	:	SYM
easat-3025	279	3	4735	4735	NUM
easat-3025	279	4	-	-	SYM
easat-3025	279	5	4748	4748	NUM
easat-3025	279	6	,	,	PUNCT
easat-3025	279	7	2024	2024	NUM
easat-3025	279	8	doi	doi	NOUN
easat-3025	279	9	:	:	PUNCT
easat-3025	279	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	279	11	©	©	ADP
easat-3025	279	12	2024	2024	NUM
easat-3025	279	13	by	by	ADP
easat-3025	279	14	the	the	DET
easat-3025	279	15	authors	author	NOUN
easat-3025	279	16	;	;	PUNCT
easat-3025	279	17	licensee	licensee	PROPN
easat-3025	279	18	learning	learning	NOUN
easat-3025	279	19	gate	gate	NOUN
easat-3025	279	20	5	5	NUM
easat-3025	279	21	.	.	PUNCT
easat-3025	280	1	contributions	contribution	NOUN
easat-3025	280	2	of	of	ADP
easat-3025	280	3	the	the	DET
easat-3025	280	4	study	study	NOUN
easat-3025	280	5	this	this	DET
easat-3025	280	6	study	study	NOUN
easat-3025	280	7	significantly	significantly	ADV
easat-3025	280	8	contributes	contribute	VERB
easat-3025	280	9	to	to	ADP
easat-3025	280	10	understanding	understanding	NOUN
easat-3025	280	11	and	and	CCONJ
easat-3025	280	12	addressing	address	VERB
easat-3025	280	13	the	the	DET
easat-3025	280	14	mismanagement	mismanagement	NOUN
easat-3025	280	15	of	of	ADP
easat-3025	280	16	financial	financial	ADJ
easat-3025	280	17	resources	resource	NOUN
easat-3025	280	18	within	within	ADP
easat-3025	280	19	soes	soe	NOUN
easat-3025	280	20	and	and	CCONJ
easat-3025	280	21	municipalities	municipality	NOUN
easat-3025	280	22	in	in	ADP
easat-3025	280	23	south	south	PROPN
easat-3025	280	24	africa	africa	PROPN
easat-3025	280	25	by	by	ADP
easat-3025	280	26	identifying	identify	VERB
easat-3025	280	27	critical	critical	ADJ
easat-3025	280	28	issues	issue	NOUN
easat-3025	280	29	and	and	CCONJ
easat-3025	280	30	analysing	analyse	VERB
easat-3025	280	31	their	their	PRON
easat-3025	280	32	broader	broad	ADJ
easat-3025	280	33	economic	economic	ADJ
easat-3025	280	34	impacts	impact	NOUN
easat-3025	280	35	.	.	PUNCT
easat-3025	281	1	figure	figure	NOUN
easat-3025	281	2	1	1	NUM
easat-3025	281	3	presents	present	VERB
easat-3025	281	4	the	the	DET
easat-3025	281	5	contribution	contribution	NOUN
easat-3025	281	6	of	of	ADP
easat-3025	281	7	the	the	DET
easat-3025	281	8	study	study	NOUN
easat-3025	281	9	.	.	PUNCT
easat-3025	282	1	figure	figure	NOUN
easat-3025	282	2	1	1	NUM
easat-3025	282	3	.	.	PUNCT
easat-3025	283	1	conceptual	conceptual	ADJ
easat-3025	283	2	insight	insight	NOUN
easat-3025	283	3	to	to	PART
easat-3025	283	4	address	address	VERB
easat-3025	283	5	the	the	DET
easat-3025	283	6	mismanagement	mismanagement	NOUN
easat-3025	283	7	of	of	ADP
easat-3025	283	8	financial	financial	ADJ
easat-3025	283	9	resources	resource	NOUN
easat-3025	283	10	in	in	ADP
easat-3025	283	11	state	state	NOUN
easat-3025	283	12	-	-	PUNCT
easat-3025	283	13	owned	own	VERB
easat-3025	283	14	enterprises	enterprise	NOUN
easat-3025	283	15	and	and	CCONJ
easat-3025	283	16	municipalities	municipality	NOUN
easat-3025	283	17	.	.	PUNCT
easat-3025	284	1	findings	finding	NOUN
easat-3025	284	2	from	from	ADP
easat-3025	284	3	the	the	DET
easat-3025	284	4	study	study	NOUN
easat-3025	284	5	identified	identify	VERB
easat-3025	284	6	that	that	SCONJ
easat-3025	284	7	financial	financial	ADJ
easat-3025	284	8	weaknesses	weakness	NOUN
easat-3025	284	9	,	,	PUNCT
easat-3025	284	10	irregular	irregular	ADJ
easat-3025	284	11	expenditures	expenditure	NOUN
easat-3025	284	12	,	,	PUNCT
easat-3025	284	13	taxpayer	taxpayer	NOUN
easat-3025	284	14	burden	burden	NOUN
easat-3025	284	15	,	,	PUNCT
easat-3025	284	16	lack	lack	NOUN
easat-3025	284	17	of	of	ADP
easat-3025	284	18	investment	investment	NOUN
easat-3025	284	19	in	in	ADP
easat-3025	284	20	critical	critical	ADJ
easat-3025	284	21	infrastructure	infrastructure	NOUN
easat-3025	284	22	,	,	PUNCT
easat-3025	284	23	and	and	CCONJ
easat-3025	284	24	governance	governance	NOUN
easat-3025	284	25	issues	issue	NOUN
easat-3025	284	26	elucidate	elucidate	VERB
easat-3025	284	27	the	the	DET
easat-3025	284	28	significance	significance	NOUN
easat-3025	284	29	of	of	ADP
easat-3025	284	30	financial	financial	ADJ
easat-3025	284	31	mismanagement	mismanagement	NOUN
easat-3025	284	32	.	.	PUNCT
easat-3025	285	1	furthermore	furthermore	ADV
easat-3025	285	2	,	,	PUNCT
easat-3025	285	3	the	the	DET
easat-3025	285	4	detailed	detailed	ADJ
easat-3025	285	5	examination	examination	NOUN
easat-3025	285	6	of	of	ADP
easat-3025	285	7	lack	lack	NOUN
easat-3025	285	8	of	of	ADP
easat-3025	285	9	investor	investor	NOUN
easat-3025	285	10	confidence	confidence	NOUN
easat-3025	285	11	,	,	PUNCT
easat-3025	285	12	governance	governance	NOUN
easat-3025	285	13	issues	issue	NOUN
easat-3025	285	14	,	,	PUNCT
easat-3025	285	15	private	private	ADJ
easat-3025	285	16	sector	sector	NOUN
easat-3025	285	17	low	low	ADJ
easat-3025	285	18	impacts	impact	NOUN
easat-3025	285	19	,	,	PUNCT
easat-3025	285	20	power	power	NOUN
easat-3025	285	21	supply	supply	NOUN
easat-3025	285	22	issues	issue	NOUN
easat-3025	285	23	,	,	PUNCT
easat-3025	285	24	healthcare	healthcare	NOUN
easat-3025	285	25	disruptions	disruption	NOUN
easat-3025	285	26	,	,	PUNCT
easat-3025	285	27	saa	saa	PROPN
easat-3025	285	28	’s	’s	PART
easat-3025	285	29	financial	financial	ADJ
easat-3025	285	30	mismanagement	mismanagement	NOUN
easat-3025	285	31	,	,	PUNCT
easat-3025	285	32	inefficient	inefficient	ADJ
easat-3025	285	33	use	use	NOUN
easat-3025	285	34	of	of	ADP
easat-3025	285	35	taxpayer	taxpayer	NOUN
easat-3025	285	36	money	money	NOUN
easat-3025	285	37	,	,	PUNCT
easat-3025	285	38	and	and	CCONJ
easat-3025	285	39	poor	poor	ADJ
easat-3025	285	40	service	service	NOUN
easat-3025	285	41	provision	provision	NOUN
easat-3025	285	42	are	be	AUX
easat-3025	285	43	the	the	DET
easat-3025	285	44	adverse	adverse	ADJ
easat-3025	285	45	effects	effect	NOUN
easat-3025	285	46	on	on	ADP
easat-3025	285	47	the	the	DET
easat-3025	285	48	broader	broad	ADJ
easat-3025	285	49	south	south	ADJ
easat-3025	285	50	african	african	ADJ
easat-3025	285	51	economy	economy	NOUN
easat-3025	285	52	.	.	PUNCT
easat-3025	286	1	this	this	DET
easat-3025	286	2	analysis	analysis	NOUN
easat-3025	286	3	highlights	highlight	VERB
easat-3025	286	4	the	the	DET
easat-3025	286	5	current	current	ADJ
easat-3025	286	6	financial	financial	ADJ
easat-3025	286	7	challenges	challenge	NOUN
easat-3025	286	8	and	and	CCONJ
easat-3025	286	9	emphasises	emphasise	VERB
easat-3025	286	10	the	the	DET
easat-3025	286	11	potential	potential	ADJ
easat-3025	286	12	long	long	ADJ
easat-3025	286	13	-	-	PUNCT
easat-3025	286	14	term	term	NOUN
easat-3025	286	15	consequences	consequence	NOUN
easat-3025	286	16	if	if	SCONJ
easat-3025	286	17	these	these	DET
easat-3025	286	18	issues	issue	NOUN
easat-3025	286	19	remain	remain	VERB
easat-3025	286	20	unaddressed	unaddresse	VERB
easat-3025	286	21	.	.	PUNCT
easat-3025	287	1	in	in	ADP
easat-3025	287	2	addition	addition	NOUN
easat-3025	287	3	to	to	ADP
easat-3025	287	4	problem	problem	NOUN
easat-3025	287	5	identification	identification	NOUN
easat-3025	287	6	,	,	PUNCT
easat-3025	287	7	the	the	DET
easat-3025	287	8	study	study	NOUN
easat-3025	287	9	provides	provide	VERB
easat-3025	287	10	actionable	actionable	ADJ
easat-3025	287	11	solutions	solution	NOUN
easat-3025	287	12	through	through	ADP
easat-3025	287	13	specific	specific	ADJ
easat-3025	287	14	financial	financial	ADJ
easat-3025	287	15	measures	measure	NOUN
easat-3025	287	16	and	and	CCONJ
easat-3025	287	17	policy	policy	NOUN
easat-3025	287	18	recommendations	recommendation	NOUN
easat-3025	287	19	designed	design	VERB
easat-3025	287	20	to	to	PART
easat-3025	287	21	protect	protect	VERB
easat-3025	287	22	soes	soe	NOUN
easat-3025	287	23	from	from	ADP
easat-3025	287	24	mismanagement	mismanagement	NOUN
easat-3025	287	25	and	and	CCONJ
easat-3025	287	26	corruption	corruption	NOUN
easat-3025	287	27	.	.	PUNCT
easat-3025	288	1	the	the	DET
easat-3025	288	2	study	study	NOUN
easat-3025	288	3	advocates	advocate	VERB
easat-3025	288	4	for	for	ADP
easat-3025	288	5	internal	internal	ADJ
easat-3025	288	6	control	control	NOUN
easat-3025	288	7	systems	system	NOUN
easat-3025	288	8	,	,	PUNCT
easat-3025	288	9	transparency	transparency	NOUN
easat-3025	288	10	,	,	PUNCT
easat-3025	288	11	risk	risk	NOUN
easat-3025	288	12	management	management	NOUN
easat-3025	288	13	measures	measure	NOUN
easat-3025	288	14	,	,	PUNCT
easat-3025	288	15	strengthening	strengthen	VERB
easat-3025	288	16	of	of	ADP
easat-3025	288	17	corporate	corporate	ADJ
easat-3025	288	18	governance	governance	NOUN
easat-3025	288	19	,	,	PUNCT
easat-3025	288	20	anti	anti	ADJ
easat-3025	288	21	-	-	ADJ
easat-3025	288	22	corruption	corruption	ADJ
easat-3025	288	23	practices	practice	NOUN
easat-3025	288	24	,	,	PUNCT
easat-3025	288	25	and	and	CCONJ
easat-3025	288	26	whistleblowing	whistleblowe	VERB
easat-3025	288	27	as	as	ADP
easat-3025	288	28	financial	financial	ADJ
easat-3025	288	29	measures	measure	NOUN
easat-3025	288	30	to	to	PART
easat-3025	288	31	improve	improve	VERB
easat-3025	288	32	financial	financial	ADJ
easat-3025	288	33	accountability	accountability	NOUN
easat-3025	288	34	and	and	CCONJ
easat-3025	288	35	operational	operational	ADJ
easat-3025	288	36	efficiency	efficiency	NOUN
easat-3025	288	37	.	.	PUNCT
easat-3025	289	1	finally	finally	ADV
easat-3025	289	2	,	,	PUNCT
easat-3025	289	3	the	the	DET
easat-3025	289	4	study	study	NOUN
easat-3025	289	5	suggested	suggest	VERB
easat-3025	289	6	that	that	SCONJ
easat-3025	289	7	including	include	VERB
easat-3025	289	8	anti	anti	ADJ
easat-3025	289	9	-	-	ADJ
easat-3025	289	10	corruption	corruption	ADJ
easat-3025	289	11	approaches	approach	NOUN
easat-3025	289	12	,	,	PUNCT
easat-3025	289	13	policy	policy	NOUN
easat-3025	289	14	implementation	implementation	NOUN
easat-3025	289	15	,	,	PUNCT
easat-3025	289	16	and	and	CCONJ
easat-3025	289	17	relevant	relevant	ADJ
easat-3025	289	18	laws	law	NOUN
easat-3025	289	19	further	far	ADV
easat-3025	289	20	supports	support	VERB
easat-3025	289	21	the	the	DET
easat-3025	289	22	establishment	establishment	NOUN
easat-3025	289	23	of	of	ADP
easat-3025	289	24	a	a	DET
easat-3025	289	25	transparent	transparent	ADJ
easat-3025	289	26	and	and	CCONJ
easat-3025	289	27	accountable	accountable	ADJ
easat-3025	289	28	financial	financial	ADJ
easat-3025	289	29	management	management	NOUN
easat-3025	289	30	system	system	NOUN
easat-3025	289	31	.	.	PUNCT
easat-3025	290	1	these	these	DET
easat-3025	290	2	contributions	contribution	NOUN
easat-3025	290	3	serve	serve	VERB
easat-3025	290	4	as	as	ADP
easat-3025	290	5	a	a	DET
easat-3025	290	6	valuable	valuable	ADJ
easat-3025	290	7	resource	resource	NOUN
easat-3025	290	8	for	for	ADP
easat-3025	290	9	policymakers	policymaker	NOUN
easat-3025	290	10	and	and	CCONJ
easat-3025	290	11	practitioners	practitioner	NOUN
easat-3025	290	12	and	and	CCONJ
easat-3025	290	13	offer	offer	VERB
easat-3025	290	14	a	a	DET
easat-3025	290	15	clear	clear	ADJ
easat-3025	290	16	roadmap	roadmap	NOUN
easat-3025	290	17	for	for	ADP
easat-3025	290	18	implementing	implement	VERB
easat-3025	290	19	reforms	reform	NOUN
easat-3025	290	20	that	that	PRON
easat-3025	290	21	can	can	AUX
easat-3025	290	22	enhance	enhance	VERB
easat-3025	290	23	the	the	DET
easat-3025	290	24	financial	financial	ADJ
easat-3025	290	25	health	health	NOUN
easat-3025	290	26	of	of	ADP
easat-3025	290	27	public	public	ADJ
easat-3025	290	28	sector	sector	NOUN
easat-3025	290	29	entities	entity	NOUN
easat-3025	290	30	.	.	PUNCT
easat-3025	291	1	implementing	implement	VERB
easat-3025	291	2	these	these	DET
easat-3025	291	3	suggestions	suggestion	NOUN
easat-3025	291	4	could	could	AUX
easat-3025	291	5	contribute	contribute	VERB
easat-3025	291	6	to	to	ADP
easat-3025	291	7	sustainable	sustainable	ADJ
easat-3025	291	8	economic	economic	ADJ
easat-3025	291	9	growth	growth	NOUN
easat-3025	291	10	in	in	ADP
easat-3025	291	11	south	south	PROPN
easat-3025	291	12	africa	africa	PROPN
easat-3025	291	13	.	.	PUNCT
easat-3025	292	1	6	6	NUM
easat-3025	292	2	.	.	X
easat-3025	292	3	conclusions	conclusion	NOUN
easat-3025	292	4	it	it	PRON
easat-3025	292	5	is	be	AUX
easat-3025	292	6	evident	evident	ADJ
easat-3025	292	7	from	from	ADP
easat-3025	292	8	this	this	DET
easat-3025	292	9	study	study	NOUN
easat-3025	292	10	that	that	SCONJ
easat-3025	292	11	mismanagement	mismanagement	NOUN
easat-3025	292	12	of	of	ADP
easat-3025	292	13	financial	financial	ADJ
easat-3025	292	14	resources	resource	NOUN
easat-3025	292	15	in	in	ADP
easat-3025	292	16	soes	soe	NOUN
easat-3025	292	17	and	and	CCONJ
easat-3025	292	18	municipalities	municipality	NOUN
easat-3025	292	19	can	can	AUX
easat-3025	292	20	lead	lead	VERB
easat-3025	292	21	to	to	ADP
easat-3025	292	22	a	a	DET
easat-3025	292	23	loss	loss	NOUN
easat-3025	292	24	of	of	ADP
easat-3025	292	25	public	public	ADJ
easat-3025	292	26	trust	trust	NOUN
easat-3025	292	27	and	and	CCONJ
easat-3025	292	28	confidence	confidence	NOUN
easat-3025	292	29	.	.	PUNCT
easat-3025	293	1	this	this	PRON
easat-3025	293	2	can	can	AUX
easat-3025	293	3	have	have	VERB
easat-3025	293	4	a	a	DET
easat-3025	293	5	detrimental	detrimental	ADJ
easat-3025	293	6	impact	impact	NOUN
easat-3025	293	7	on	on	ADP
easat-3025	293	8	the	the	DET
easat-3025	293	9	reputation	reputation	NOUN
easat-3025	293	10	of	of	ADP
easat-3025	293	11	4746	4746	NUM
easat-3025	293	12	edelweiss	edelweiss	PROPN
easat-3025	293	13	applied	apply	VERB
easat-3025	293	14	science	science	NOUN
easat-3025	293	15	and	and	CCONJ
easat-3025	293	16	technology	technology	NOUN
easat-3025	293	17	issn	issn	PROPN
easat-3025	293	18	:	:	PUNCT
easat-3025	293	19	2576	2576	NUM
easat-3025	293	20	-	-	SYM
easat-3025	293	21	8484	8484	NUM
easat-3025	293	22	vol	vol	NOUN
easat-3025	293	23	.	.	PROPN
easat-3025	294	1	8	8	NUM
easat-3025	294	2	,	,	PUNCT
easat-3025	294	3	no	no	INTJ
easat-3025	294	4	.	.	NOUN
easat-3025	295	1	6	6	NUM
easat-3025	295	2	:	:	SYM
easat-3025	295	3	4735	4735	NUM
easat-3025	295	4	-	-	SYM
easat-3025	295	5	4748	4748	NUM
easat-3025	295	6	,	,	PUNCT
easat-3025	295	7	2024	2024	NUM
easat-3025	295	8	doi	doi	NOUN
easat-3025	295	9	:	:	PUNCT
easat-3025	295	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	295	11	©	©	ADP
easat-3025	295	12	2024	2024	NUM
easat-3025	295	13	by	by	ADP
easat-3025	295	14	the	the	DET
easat-3025	295	15	authors	author	NOUN
easat-3025	295	16	;	;	PUNCT
easat-3025	295	17	licensee	licensee	PROPN
easat-3025	295	18	learning	learning	NOUN
easat-3025	295	19	gate	gate	VERB
easat-3025	295	20	these	these	DET
easat-3025	295	21	organisations	organisation	NOUN
easat-3025	295	22	,	,	PUNCT
easat-3025	295	23	making	make	VERB
easat-3025	295	24	it	it	PRON
easat-3025	295	25	difficult	difficult	ADJ
easat-3025	295	26	for	for	SCONJ
easat-3025	295	27	them	they	PRON
easat-3025	295	28	to	to	PART
easat-3025	295	29	attract	attract	VERB
easat-3025	295	30	investment	investment	NOUN
easat-3025	295	31	and	and	CCONJ
easat-3025	295	32	secure	secure	VERB
easat-3025	295	33	partnerships	partnership	NOUN
easat-3025	295	34	with	with	ADP
easat-3025	295	35	private	private	ADJ
easat-3025	295	36	companies	company	NOUN
easat-3025	295	37	.	.	PUNCT
easat-3025	296	1	as	as	ADP
easat-3025	296	2	a	a	DET
easat-3025	296	3	result	result	NOUN
easat-3025	296	4	,	,	PUNCT
easat-3025	296	5	the	the	DET
easat-3025	296	6	overall	overall	ADJ
easat-3025	296	7	performance	performance	NOUN
easat-3025	296	8	of	of	ADP
easat-3025	296	9	both	both	CCONJ
easat-3025	296	10	public	public	ADJ
easat-3025	296	11	and	and	CCONJ
easat-3025	296	12	private	private	ADJ
easat-3025	296	13	companies	company	NOUN
easat-3025	296	14	is	be	AUX
easat-3025	296	15	affected	affect	VERB
easat-3025	296	16	,	,	PUNCT
easat-3025	296	17	leading	lead	VERB
easat-3025	296	18	to	to	ADP
easat-3025	296	19	reduced	reduce	VERB
easat-3025	296	20	economic	economic	ADJ
easat-3025	296	21	growth	growth	NOUN
easat-3025	296	22	and	and	CCONJ
easat-3025	296	23	development	development	NOUN
easat-3025	296	24	.	.	PUNCT
easat-3025	297	1	the	the	DET
easat-3025	297	2	study	study	NOUN
easat-3025	297	3	also	also	ADV
easat-3025	297	4	found	find	VERB
easat-3025	297	5	that	that	SCONJ
easat-3025	297	6	mismanagement	mismanagement	NOUN
easat-3025	297	7	of	of	ADP
easat-3025	297	8	financial	financial	ADJ
easat-3025	297	9	resources	resource	NOUN
easat-3025	297	10	can	can	AUX
easat-3025	297	11	lead	lead	VERB
easat-3025	297	12	to	to	ADP
easat-3025	297	13	inefficiencies	inefficiency	NOUN
easat-3025	297	14	and	and	CCONJ
easat-3025	297	15	wasteful	wasteful	ADJ
easat-3025	297	16	expenditure	expenditure	NOUN
easat-3025	297	17	.	.	PUNCT
easat-3025	298	1	when	when	SCONJ
easat-3025	298	2	funds	fund	NOUN
easat-3025	298	3	are	be	AUX
easat-3025	298	4	not	not	PART
easat-3025	298	5	allocated	allocate	VERB
easat-3025	298	6	and	and	CCONJ
easat-3025	298	7	utilised	utilise	VERB
easat-3025	298	8	appropriately	appropriately	ADV
easat-3025	298	9	,	,	PUNCT
easat-3025	298	10	it	it	PRON
easat-3025	298	11	hinders	hinder	VERB
easat-3025	298	12	the	the	DET
easat-3025	298	13	delivery	delivery	NOUN
easat-3025	298	14	of	of	ADP
easat-3025	298	15	essential	essential	ADJ
easat-3025	298	16	services	service	NOUN
easat-3025	298	17	and	and	CCONJ
easat-3025	298	18	infrastructure	infrastructure	NOUN
easat-3025	298	19	projects	project	NOUN
easat-3025	298	20	.	.	PUNCT
easat-3025	299	1	this	this	PRON
easat-3025	299	2	negatively	negatively	ADV
easat-3025	299	3	impacts	impact	VERB
easat-3025	299	4	both	both	CCONJ
easat-3025	299	5	the	the	DET
easat-3025	299	6	public	public	ADJ
easat-3025	299	7	and	and	CCONJ
easat-3025	299	8	private	private	ADJ
easat-3025	299	9	sectors	sector	NOUN
easat-3025	299	10	,	,	PUNCT
easat-3025	299	11	as	as	SCONJ
easat-3025	299	12	businesses	business	NOUN
easat-3025	299	13	rely	rely	VERB
easat-3025	299	14	on	on	ADP
easat-3025	299	15	reliable	reliable	ADJ
easat-3025	299	16	infrastructure	infrastructure	NOUN
easat-3025	299	17	and	and	CCONJ
easat-3025	299	18	services	service	NOUN
easat-3025	299	19	to	to	PART
easat-3025	299	20	operate	operate	VERB
easat-3025	299	21	effectively	effectively	ADV
easat-3025	299	22	.	.	PUNCT
easat-3025	300	1	the	the	DET
easat-3025	300	2	mismanagement	mismanagement	NOUN
easat-3025	300	3	of	of	ADP
easat-3025	300	4	financial	financial	ADJ
easat-3025	300	5	resources	resource	NOUN
easat-3025	300	6	can	can	AUX
easat-3025	300	7	contribute	contribute	VERB
easat-3025	300	8	to	to	ADP
easat-3025	300	9	corruption	corruption	NOUN
easat-3025	300	10	and	and	CCONJ
easat-3025	300	11	state	state	NOUN
easat-3025	300	12	capture	capture	NOUN
easat-3025	300	13	.	.	PUNCT
easat-3025	301	1	when	when	SCONJ
easat-3025	301	2	funds	fund	NOUN
easat-3025	301	3	are	be	AUX
easat-3025	301	4	embezzled	embezzle	VERB
easat-3025	301	5	or	or	CCONJ
easat-3025	301	6	misused	misuse	VERB
easat-3025	301	7	,	,	PUNCT
easat-3025	301	8	it	it	PRON
easat-3025	301	9	diverts	divert	VERB
easat-3025	301	10	resources	resource	NOUN
easat-3025	301	11	from	from	ADP
easat-3025	301	12	their	their	PRON
easat-3025	301	13	intended	intended	ADJ
easat-3025	301	14	purpose	purpose	NOUN
easat-3025	301	15	and	and	CCONJ
easat-3025	301	16	undermines	undermine	VERB
easat-3025	301	17	the	the	DET
easat-3025	301	18	principles	principle	NOUN
easat-3025	301	19	of	of	ADP
easat-3025	301	20	transparency	transparency	NOUN
easat-3025	301	21	and	and	CCONJ
easat-3025	301	22	accountability	accountability	NOUN
easat-3025	301	23	.	.	PUNCT
easat-3025	302	1	this	this	PRON
easat-3025	302	2	creates	create	VERB
easat-3025	302	3	an	an	DET
easat-3025	302	4	unfair	unfair	ADJ
easat-3025	302	5	playing	playing	NOUN
easat-3025	302	6	field	field	NOUN
easat-3025	302	7	for	for	ADP
easat-3025	302	8	private	private	ADJ
easat-3025	302	9	companies	company	NOUN
easat-3025	302	10	and	and	CCONJ
easat-3025	302	11	can	can	AUX
easat-3025	302	12	discourage	discourage	VERB
easat-3025	302	13	investment	investment	NOUN
easat-3025	302	14	and	and	CCONJ
easat-3025	302	15	economic	economic	ADJ
easat-3025	302	16	activity	activity	NOUN
easat-3025	302	17	.	.	PUNCT
easat-3025	303	1	the	the	DET
easat-3025	303	2	proposed	propose	VERB
easat-3025	303	3	conceptual	conceptual	ADJ
easat-3025	303	4	insight	insight	NOUN
easat-3025	303	5	to	to	ADP
easat-3025	303	6	addressing	address	VERB
easat-3025	303	7	the	the	DET
easat-3025	303	8	mismanagement	mismanagement	NOUN
easat-3025	303	9	of	of	ADP
easat-3025	303	10	financial	financial	ADJ
easat-3025	303	11	resources	resource	NOUN
easat-3025	303	12	will	will	AUX
easat-3025	303	13	not	not	PART
easat-3025	303	14	only	only	ADV
easat-3025	303	15	protect	protect	VERB
easat-3025	303	16	the	the	DET
easat-3025	303	17	interests	interest	NOUN
easat-3025	303	18	of	of	ADP
easat-3025	303	19	the	the	DET
easat-3025	303	20	public	public	NOUN
easat-3025	303	21	,	,	PUNCT
easat-3025	303	22	but	but	CCONJ
easat-3025	303	23	also	also	ADV
easat-3025	303	24	promote	promote	VERB
easat-3025	303	25	a	a	DET
easat-3025	303	26	conducive	conducive	ADJ
easat-3025	303	27	environment	environment	NOUN
easat-3025	303	28	for	for	ADP
easat-3025	303	29	economic	economic	ADJ
easat-3025	303	30	growth	growth	NOUN
easat-3025	303	31	and	and	CCONJ
easat-3025	303	32	development	development	NOUN
easat-3025	303	33	.	.	PUNCT
easat-3025	304	1	implementing	implement	VERB
easat-3025	304	2	the	the	DET
easat-3025	304	3	conceptual	conceptual	ADJ
easat-3025	304	4	insight	insight	NOUN
easat-3025	304	5	also	also	ADV
easat-3025	304	6	creates	create	VERB
easat-3025	304	7	robust	robust	ADJ
easat-3025	304	8	internal	internal	ADJ
easat-3025	304	9	control	control	NOUN
easat-3025	304	10	systems	system	NOUN
easat-3025	304	11	to	to	PART
easat-3025	304	12	prevent	prevent	VERB
easat-3025	304	13	and	and	CCONJ
easat-3025	304	14	detect	detect	VERB
easat-3025	304	15	financial	financial	ADJ
easat-3025	304	16	irregularities	irregularity	NOUN
easat-3025	304	17	within	within	ADP
easat-3025	304	18	soes	soe	NOUN
easat-3025	304	19	and	and	CCONJ
easat-3025	304	20	municipalities	municipality	NOUN
easat-3025	304	21	.	.	PUNCT
easat-3025	305	1	establishing	establish	VERB
easat-3025	305	2	clear	clear	ADJ
easat-3025	305	3	policies	policy	NOUN
easat-3025	305	4	and	and	CCONJ
easat-3025	305	5	procedures	procedure	NOUN
easat-3025	305	6	,	,	PUNCT
easat-3025	305	7	conducting	conduct	VERB
easat-3025	305	8	regular	regular	ADJ
easat-3025	305	9	internal	internal	ADJ
easat-3025	305	10	audits	audits	NOUN
easat-3025	305	11	,	,	PUNCT
easat-3025	305	12	and	and	CCONJ
easat-3025	305	13	ensuring	ensure	VERB
easat-3025	305	14	appropriate	appropriate	ADJ
easat-3025	305	15	segregation	segregation	NOUN
easat-3025	305	16	of	of	ADP
easat-3025	305	17	duties	duty	NOUN
easat-3025	305	18	can	can	AUX
easat-3025	305	19	significantly	significantly	ADV
easat-3025	305	20	reduce	reduce	VERB
easat-3025	305	21	the	the	DET
easat-3025	305	22	risk	risk	NOUN
easat-3025	305	23	of	of	ADP
easat-3025	305	24	mismanagement	mismanagement	NOUN
easat-3025	305	25	and	and	CCONJ
easat-3025	305	26	embezzlement	embezzlement	NOUN
easat-3025	305	27	.	.	PUNCT
easat-3025	306	1	this	this	PRON
easat-3025	306	2	would	would	AUX
easat-3025	306	3	also	also	ADV
easat-3025	306	4	result	result	VERB
easat-3025	306	5	in	in	ADP
easat-3025	306	6	fewer	few	ADJ
easat-3025	306	7	unethical	unethical	ADJ
easat-3025	306	8	practices	practice	NOUN
easat-3025	306	9	when	when	SCONJ
easat-3025	306	10	handling	handle	VERB
easat-3025	306	11	finances	finance	NOUN
easat-3025	306	12	,	,	PUNCT
easat-3025	306	13	as	as	SCONJ
easat-3025	306	14	it	it	PRON
easat-3025	306	15	aims	aim	VERB
easat-3025	306	16	to	to	PART
easat-3025	306	17	pinpoint	pinpoint	VERB
easat-3025	306	18	the	the	DET
easat-3025	306	19	flaws	flaw	NOUN
easat-3025	306	20	in	in	ADP
easat-3025	306	21	the	the	DET
easat-3025	306	22	existing	exist	VERB
easat-3025	306	23	policies	policy	NOUN
easat-3025	306	24	employed	employ	VERB
easat-3025	306	25	in	in	ADP
easat-3025	306	26	organisations	organisation	NOUN
easat-3025	306	27	.	.	PUNCT
easat-3025	307	1	7	7	X
easat-3025	307	2	.	.	X
easat-3025	307	3	recommendations	recommendation	NOUN
easat-3025	307	4	the	the	DET
easat-3025	307	5	research	research	NOUN
easat-3025	307	6	findings	finding	NOUN
easat-3025	307	7	indicate	indicate	VERB
easat-3025	307	8	that	that	SCONJ
easat-3025	307	9	policies	policy	NOUN
easat-3025	307	10	formulated	formulate	VERB
easat-3025	307	11	by	by	ADP
easat-3025	307	12	the	the	DET
easat-3025	307	13	government	government	NOUN
easat-3025	307	14	to	to	PART
easat-3025	307	15	ensure	ensure	VERB
easat-3025	307	16	that	that	SCONJ
easat-3025	307	17	funds	fund	NOUN
easat-3025	307	18	in	in	ADP
easat-3025	307	19	the	the	DET
easat-3025	307	20	custody	custody	NOUN
easat-3025	307	21	of	of	ADP
easat-3025	307	22	soes	soe	NOUN
easat-3025	307	23	and	and	CCONJ
easat-3025	307	24	municipalities	municipality	NOUN
easat-3025	307	25	can	can	AUX
easat-3025	307	26	be	be	AUX
easat-3025	307	27	accounted	account	VERB
easat-3025	307	28	for	for	ADP
easat-3025	307	29	timeously	timeously	ADV
easat-3025	307	30	are	be	AUX
easat-3025	307	31	not	not	PART
easat-3025	307	32	being	be	AUX
easat-3025	307	33	followed	follow	VERB
easat-3025	307	34	.	.	PUNCT
easat-3025	308	1	as	as	ADP
easat-3025	308	2	a	a	DET
easat-3025	308	3	result	result	NOUN
easat-3025	308	4	,	,	PUNCT
easat-3025	308	5	the	the	DET
easat-3025	308	6	study	study	NOUN
easat-3025	308	7	recommends	recommend	VERB
easat-3025	308	8	that	that	SCONJ
easat-3025	308	9	a	a	DET
easat-3025	308	10	compliance	compliance	NOUN
easat-3025	308	11	framework	framework	NOUN
easat-3025	308	12	be	be	AUX
easat-3025	308	13	implemented	implement	VERB
easat-3025	308	14	to	to	PART
easat-3025	308	15	adhere	adhere	VERB
easat-3025	308	16	to	to	ADP
easat-3025	308	17	all	all	DET
easat-3025	308	18	relevant	relevant	ADJ
easat-3025	308	19	policies	policy	NOUN
easat-3025	308	20	to	to	PART
easat-3025	308	21	ensure	ensure	VERB
easat-3025	308	22	that	that	SCONJ
easat-3025	308	23	soes	soe	NOUN
easat-3025	308	24	and	and	CCONJ
easat-3025	308	25	municipalities	municipality	NOUN
easat-3025	308	26	'	'	PART
easat-3025	308	27	financial	financial	ADJ
easat-3025	308	28	resources	resource	NOUN
easat-3025	308	29	are	be	AUX
easat-3025	308	30	managed	manage	VERB
easat-3025	308	31	effectively	effectively	ADV
easat-3025	308	32	and	and	CCONJ
easat-3025	308	33	efficiently	efficiently	ADV
easat-3025	308	34	.	.	PUNCT
easat-3025	309	1	this	this	PRON
easat-3025	309	2	will	will	AUX
easat-3025	309	3	result	result	VERB
easat-3025	309	4	in	in	ADP
easat-3025	309	5	better	well	ADJ
easat-3025	309	6	service	service	NOUN
easat-3025	309	7	delivery	delivery	NOUN
easat-3025	309	8	to	to	ADP
easat-3025	309	9	the	the	DET
easat-3025	309	10	public	public	NOUN
easat-3025	309	11	,	,	PUNCT
easat-3025	309	12	the	the	DET
easat-3025	309	13	country	country	NOUN
easat-3025	309	14	at	at	ADP
easat-3025	309	15	large	large	ADJ
easat-3025	309	16	,	,	PUNCT
easat-3025	309	17	and	and	CCONJ
easat-3025	309	18	the	the	DET
easat-3025	309	19	furtherance	furtherance	NOUN
easat-3025	309	20	of	of	ADP
easat-3025	309	21	the	the	DET
easat-3025	309	22	south	south	ADJ
easat-3025	309	23	african	african	ADJ
easat-3025	309	24	economy	economy	NOUN
easat-3025	309	25	.	.	PUNCT
easat-3025	310	1	all	all	DET
easat-3025	310	2	management	management	NOUN
easat-3025	310	3	officials	official	NOUN
easat-3025	310	4	of	of	ADP
easat-3025	310	5	these	these	DET
easat-3025	310	6	entities	entity	NOUN
easat-3025	310	7	should	should	AUX
easat-3025	310	8	be	be	AUX
easat-3025	310	9	held	hold	VERB
easat-3025	310	10	accountable	accountable	ADJ
easat-3025	310	11	and	and	CCONJ
easat-3025	310	12	liable	liable	ADJ
easat-3025	310	13	for	for	ADP
easat-3025	310	14	their	their	PRON
easat-3025	310	15	incompetence	incompetence	NOUN
easat-3025	310	16	to	to	PART
easat-3025	310	17	eliminate	eliminate	VERB
easat-3025	310	18	future	future	ADJ
easat-3025	310	19	misconduct	misconduct	NOUN
easat-3025	310	20	and	and	CCONJ
easat-3025	310	21	mismanagement	mismanagement	NOUN
easat-3025	310	22	of	of	ADP
easat-3025	310	23	financial	financial	ADJ
easat-3025	310	24	resources	resource	NOUN
easat-3025	310	25	.	.	PUNCT
easat-3025	311	1	implementing	implement	VERB
easat-3025	311	2	whistleblowing	whistleblowing	NOUN
easat-3025	311	3	systems	system	NOUN
easat-3025	311	4	can	can	AUX
easat-3025	311	5	promote	promote	VERB
easat-3025	311	6	a	a	DET
easat-3025	311	7	mechanism	mechanism	NOUN
easat-3025	311	8	for	for	SCONJ
easat-3025	311	9	employees	employee	NOUN
easat-3025	311	10	to	to	PART
easat-3025	311	11	report	report	VERB
easat-3025	311	12	any	any	DET
easat-3025	311	13	misconduct	misconduct	NOUN
easat-3025	311	14	and	and	CCONJ
easat-3025	311	15	unethical	unethical	ADJ
easat-3025	311	16	behaviour	behaviour	NOUN
easat-3025	311	17	within	within	ADP
easat-3025	311	18	the	the	DET
easat-3025	311	19	entities	entity	NOUN
easat-3025	311	20	.	.	PUNCT
easat-3025	312	1	secondly	secondly	ADV
easat-3025	312	2	,	,	PUNCT
easat-3025	312	3	it	it	PRON
easat-3025	312	4	will	will	AUX
easat-3025	312	5	promote	promote	VERB
easat-3025	312	6	transparency	transparency	NOUN
easat-3025	312	7	as	as	SCONJ
easat-3025	312	8	any	any	DET
easat-3025	312	9	wrongdoing	wrongdoing	NOUN
easat-3025	312	10	will	will	AUX
easat-3025	312	11	be	be	AUX
easat-3025	312	12	identified	identify	VERB
easat-3025	312	13	,	,	PUNCT
easat-3025	312	14	and	and	CCONJ
easat-3025	312	15	the	the	DET
easat-3025	312	16	parties	party	NOUN
easat-3025	312	17	implicated	implicate	VERB
easat-3025	312	18	will	will	AUX
easat-3025	312	19	be	be	AUX
easat-3025	312	20	held	hold	VERB
easat-3025	312	21	accountable	accountable	ADJ
easat-3025	312	22	.	.	PUNCT
easat-3025	313	1	efforts	effort	NOUN
easat-3025	313	2	must	must	AUX
easat-3025	313	3	be	be	AUX
easat-3025	313	4	made	make	VERB
easat-3025	313	5	to	to	PART
easat-3025	313	6	enhance	enhance	VERB
easat-3025	313	7	the	the	DET
easat-3025	313	8	financial	financial	ADJ
easat-3025	313	9	management	management	NOUN
easat-3025	313	10	skills	skill	NOUN
easat-3025	313	11	of	of	ADP
easat-3025	313	12	employees	employee	NOUN
easat-3025	313	13	through	through	ADP
easat-3025	313	14	capacitybuilding	capacitybuilde	VERB
easat-3025	313	15	initiatives	initiative	NOUN
easat-3025	313	16	such	such	ADJ
easat-3025	313	17	as	as	ADP
easat-3025	313	18	training	training	NOUN
easat-3025	313	19	programmes	programme	NOUN
easat-3025	313	20	and	and	CCONJ
easat-3025	313	21	workshops	workshop	NOUN
easat-3025	313	22	.	.	PUNCT
easat-3025	314	1	this	this	PRON
easat-3025	314	2	will	will	AUX
easat-3025	314	3	improve	improve	VERB
easat-3025	314	4	their	their	PRON
easat-3025	314	5	expertise	expertise	NOUN
easat-3025	314	6	in	in	ADP
easat-3025	314	7	managing	manage	VERB
easat-3025	314	8	funds	fund	NOUN
easat-3025	314	9	and	and	CCONJ
easat-3025	314	10	making	make	VERB
easat-3025	314	11	sound	sound	ADJ
easat-3025	314	12	investment	investment	NOUN
easat-3025	314	13	decisions	decision	NOUN
easat-3025	314	14	.	.	PUNCT
easat-3025	315	1	strengthening	strengthen	VERB
easat-3025	315	2	the	the	DET
easat-3025	315	3	regulatory	regulatory	ADJ
easat-3025	315	4	framework	framework	NOUN
easat-3025	315	5	through	through	ADP
easat-3025	315	6	comprehensive	comprehensive	ADJ
easat-3025	315	7	legislation	legislation	NOUN
easat-3025	315	8	,	,	PUNCT
easat-3025	315	9	clear	clear	ADJ
easat-3025	315	10	governance	governance	NOUN
easat-3025	315	11	guidelines	guideline	NOUN
easat-3025	315	12	,	,	PUNCT
easat-3025	315	13	and	and	CCONJ
easat-3025	315	14	strict	strict	ADJ
easat-3025	315	15	penalties	penalty	NOUN
easat-3025	315	16	for	for	ADP
easat-3025	315	17	financial	financial	ADJ
easat-3025	315	18	misconduct	misconduct	NOUN
easat-3025	315	19	can	can	AUX
easat-3025	315	20	help	help	VERB
easat-3025	315	21	prevent	prevent	VERB
easat-3025	315	22	fund	fund	NOUN
easat-3025	315	23	mismanagement	mismanagement	NOUN
easat-3025	315	24	.	.	PUNCT
easat-3025	316	1	these	these	DET
easat-3025	316	2	measures	measure	NOUN
easat-3025	316	3	must	must	AUX
easat-3025	316	4	be	be	AUX
easat-3025	316	5	enforced	enforce	VERB
easat-3025	316	6	strictly	strictly	ADV
easat-3025	316	7	to	to	PART
easat-3025	316	8	ensure	ensure	VERB
easat-3025	316	9	that	that	SCONJ
easat-3025	316	10	they	they	PRON
easat-3025	316	11	effectively	effectively	ADV
easat-3025	316	12	combat	combat	VERB
easat-3025	316	13	the	the	DET
easat-3025	316	14	identified	identify	VERB
easat-3025	316	15	issues	issue	NOUN
easat-3025	316	16	and	and	CCONJ
easat-3025	316	17	enhance	enhance	VERB
easat-3025	316	18	the	the	DET
easat-3025	316	19	performance	performance	NOUN
easat-3025	316	20	of	of	ADP
easat-3025	316	21	soes	soe	NOUN
easat-3025	316	22	and	and	CCONJ
easat-3025	316	23	municipalities	municipality	NOUN
easat-3025	316	24	in	in	ADP
easat-3025	316	25	south	south	PROPN
easat-3025	316	26	africa	africa	PROPN
easat-3025	316	27	.	.	PUNCT
easat-3025	317	1	copyright	copyright	NOUN
easat-3025	317	2	:	:	PUNCT
easat-3025	317	3	©	©	PROPN
easat-3025	317	4	2024	2024	NUM
easat-3025	317	5	by	by	ADP
easat-3025	317	6	the	the	DET
easat-3025	317	7	authors	author	NOUN
easat-3025	317	8	.	.	PUNCT
easat-3025	318	1	this	this	DET
easat-3025	318	2	article	article	NOUN
easat-3025	318	3	is	be	AUX
easat-3025	318	4	an	an	DET
easat-3025	318	5	open	open	ADJ
easat-3025	318	6	access	access	NOUN
easat-3025	318	7	article	article	NOUN
easat-3025	318	8	distributed	distribute	VERB
easat-3025	318	9	under	under	ADP
easat-3025	318	10	the	the	DET
easat-3025	318	11	terms	term	NOUN
easat-3025	318	12	and	and	CCONJ
easat-3025	318	13	conditions	condition	NOUN
easat-3025	318	14	of	of	ADP
easat-3025	318	15	the	the	DET
easat-3025	318	16	creative	creative	ADJ
easat-3025	318	17	commons	common	NOUN
easat-3025	318	18	attribution	attribution	NOUN
easat-3025	318	19	(	(	PUNCT
easat-3025	318	20	cc	cc	NOUN
easat-3025	318	21	by	by	ADP
easat-3025	318	22	)	)	PUNCT
easat-3025	318	23	license	license	NOUN
easat-3025	318	24	(	(	PUNCT
easat-3025	318	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3025	318	26	)	)	PUNCT
easat-3025	318	27	.	.	PUNCT
easat-3025	319	1	references	reference	NOUN
easat-3025	319	2	[	[	X
easat-3025	319	3	1	1	NUM
easat-3025	319	4	]	]	X
easat-3025	319	5	parliament	parliament	NOUN
easat-3025	319	6	of	of	ADP
easat-3025	319	7	the	the	DET
easat-3025	319	8	republic	republic	NOUN
easat-3025	319	9	of	of	ADP
easat-3025	319	10	south	south	PROPN
easat-3025	319	11	africa	africa	PROPN
easat-3025	319	12	,	,	PUNCT
easat-3025	319	13	"	"	PUNCT
easat-3025	319	14	report	report	NOUN
easat-3025	319	15	on	on	ADP
easat-3025	319	16	state	state	NOUN
easat-3025	319	17	-	-	PUNCT
easat-3025	319	18	owned	own	VERB
easat-3025	319	19	enterprises	enterprise	NOUN
easat-3025	319	20	for	for	ADP
easat-3025	319	21	the	the	DET
easat-3025	319	22	standing	standing	PROPN
easat-3025	319	23	committee	committee	PROPN
easat-3025	319	24	on	on	ADP
easat-3025	319	25	finance	finance	NOUN
easat-3025	319	26	,	,	PUNCT
easat-3025	319	27	"	"	PUNCT
easat-3025	319	28	parliament	parliament	NOUN
easat-3025	319	29	of	of	ADP
easat-3025	319	30	the	the	DET
easat-3025	319	31	republic	republic	NOUN
easat-3025	319	32	of	of	ADP
easat-3025	319	33	south	south	PROPN
easat-3025	319	34	africa	africa	PROPN
easat-3025	319	35	,	,	PUNCT
easat-3025	319	36	2015	2015	NUM
easat-3025	319	37	.	.	PUNCT
easat-3025	320	1	[	[	X
easat-3025	320	2	online	online	X
easat-3025	320	3	]	]	X
easat-3025	320	4	.	.	PUNCT
easat-3025	321	1	available	available	ADJ
easat-3025	321	2	:	:	PUNCT
easat-3025	321	3	https://www.parliament.gov.za/.	https://www.parliament.gov.za/.	X
easat-3025	321	4	accessed	access	VERB
easat-3025	321	5	:	:	PUNCT
easat-3025	321	6	mar	mar	PROPN
easat-3025	321	7	.	.	PROPN
easat-3025	321	8	31	31	NUM
easat-3025	321	9	,	,	PUNCT
easat-3025	321	10	2023	2023	NUM
easat-3025	321	11	.	.	PUNCT
easat-3025	322	1	[	[	X
easat-3025	322	2	2	2	X
easat-3025	322	3	]	]	PUNCT
easat-3025	322	4	v.	v.	ADP
easat-3025	322	5	gumede	gumede	PROPN
easat-3025	322	6	,	,	PUNCT
easat-3025	322	7	s.	s.	PROPN
easat-3025	322	8	bila	bila	PROPN
easat-3025	322	9	,	,	PUNCT
easat-3025	322	10	m.	m.	NOUN
easat-3025	322	11	biyase	biyase	PROPN
easat-3025	322	12	,	,	PUNCT
easat-3025	322	13	s.	s.	PROPN
easat-3025	322	14	chauke	chauke	PROPN
easat-3025	322	15	,	,	PUNCT
easat-3025	322	16	and	and	CCONJ
easat-3025	322	17	s.	s.	PROPN
easat-3025	322	18	arogundade	arogundade	PROPN
easat-3025	322	19	,	,	PUNCT
easat-3025	322	20	"	"	PUNCT
easat-3025	322	21	government	government	NOUN
easat-3025	322	22	and	and	CCONJ
easat-3025	322	23	the	the	DET
easat-3025	322	24	market	market	NOUN
easat-3025	322	25	:	:	PUNCT
easat-3025	322	26	stateowned	stateowne	VERB
easat-3025	322	27	enterprises	enterprise	NOUN
easat-3025	322	28	in	in	ADP
easat-3025	322	29	south	south	PROPN
easat-3025	322	30	africa	africa	PROPN
easat-3025	322	31	,	,	PUNCT
easat-3025	322	32	"	"	PUNCT
easat-3025	322	33	in	in	ADP
easat-3025	322	34	south	south	ADJ
easat-3025	322	35	african	african	ADJ
easat-3025	322	36	economy	economy	NOUN
easat-3025	322	37	,	,	PUNCT
easat-3025	322	38	african	african	ADJ
easat-3025	322	39	histories	history	NOUN
easat-3025	322	40	and	and	CCONJ
easat-3025	322	41	modernities	modernity	NOUN
easat-3025	322	42	,	,	PUNCT
easat-3025	322	43	cham	cham	PROPN
easat-3025	322	44	:	:	PUNCT
easat-3025	322	45	palgrave	palgrave	PROPN
easat-3025	322	46	macmillan	macmillan	PROPN
easat-3025	322	47	,	,	PUNCT
easat-3025	322	48	2024	2024	NUM
easat-3025	322	49	[	[	X
easat-3025	322	50	3	3	NUM
easat-3025	322	51	]	]	PUNCT
easat-3025	322	52	a.	a.	NOUN
easat-3025	322	53	baum	baum	PROPN
easat-3025	322	54	,	,	PUNCT
easat-3025	322	55	c.	c.	PROPN
easat-3025	322	56	hacknay	hacknay	PROPN
easat-3025	322	57	,	,	PUNCT
easat-3025	322	58	p.	p.	NOUN
easat-3025	322	59	medas	medas	PROPN
easat-3025	322	60	,	,	PUNCT
easat-3025	322	61	and	and	CCONJ
easat-3025	322	62	s.	s.	PROPN
easat-3025	322	63	mouhamadou	mouhamadou	PROPN
easat-3025	322	64	,	,	PUNCT
easat-3025	322	65	"	"	PUNCT
easat-3025	322	66	governance	governance	NOUN
easat-3025	322	67	and	and	CCONJ
easat-3025	322	68	state	state	NOUN
easat-3025	322	69	-	-	PUNCT
easat-3025	322	70	owned	own	VERB
easat-3025	322	71	enterprises	enterprise	NOUN
easat-3025	322	72	:	:	PUNCT
easat-3025	322	73	how	how	SCONJ
easat-3025	322	74	costly	costly	ADJ
easat-3025	322	75	is	be	AUX
easat-3025	322	76	corruption	corruption	NOUN
easat-3025	322	77	?	?	PUNCT
easat-3025	322	78	"	"	PUNCT
easat-3025	322	79	economics	economic	NOUN
easat-3025	322	80	of	of	ADP
easat-3025	322	81	governance	governance	NOUN
easat-3025	322	82	,	,	PUNCT
easat-3025	322	83	vol	vol	NOUN
easat-3025	322	84	.	.	PROPN
easat-3025	322	85	25	25	NUM
easat-3025	322	86	,	,	PUNCT
easat-3025	322	87	pp	pp	ADJ
easat-3025	322	88	.	.	PUNCT
easat-3025	323	1	181–208	181–208	NUM
easat-3025	323	2	,	,	PUNCT
easat-3025	323	3	2024	2024	NUM
easat-3025	323	4	.	.	PUNCT
easat-3025	324	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3025	324	2	4747	4747	NUM
easat-3025	324	3	edelweiss	edelweiss	PROPN
easat-3025	324	4	applied	apply	VERB
easat-3025	324	5	science	science	NOUN
easat-3025	324	6	and	and	CCONJ
easat-3025	324	7	technology	technology	NOUN
easat-3025	324	8	issn	issn	PROPN
easat-3025	324	9	:	:	PUNCT
easat-3025	324	10	2576	2576	NUM
easat-3025	324	11	-	-	SYM
easat-3025	324	12	8484	8484	NUM
easat-3025	324	13	vol	vol	NOUN
easat-3025	324	14	.	.	PROPN
easat-3025	324	15	8	8	NUM
easat-3025	324	16	,	,	PUNCT
easat-3025	324	17	no	no	INTJ
easat-3025	324	18	.	.	NOUN
easat-3025	325	1	6	6	NUM
easat-3025	325	2	:	:	SYM
easat-3025	325	3	4735	4735	NUM
easat-3025	325	4	-	-	SYM
easat-3025	325	5	4748	4748	NUM
easat-3025	325	6	,	,	PUNCT
easat-3025	325	7	2024	2024	NUM
easat-3025	325	8	doi	doi	NOUN
easat-3025	325	9	:	:	PUNCT
easat-3025	325	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	325	11	©	©	ADP
easat-3025	325	12	2024	2024	NUM
easat-3025	325	13	by	by	ADP
easat-3025	325	14	the	the	DET
easat-3025	325	15	authors	author	NOUN
easat-3025	325	16	;	;	PUNCT
easat-3025	325	17	licensee	licensee	PROPN
easat-3025	325	18	learning	learning	NOUN
easat-3025	325	19	gate	gate	NOUN
easat-3025	326	1	[	[	X
easat-3025	326	2	4	4	NUM
easat-3025	326	3	]	]	PUNCT
easat-3025	326	4	m.	m.	NOUN
easat-3025	326	5	chitiga	chitiga	PROPN
easat-3025	326	6	,	,	PUNCT
easat-3025	326	7	h.	h.	PROPN
easat-3025	326	8	maisonnave	maisonnave	PROPN
easat-3025	326	9	,	,	PUNCT
easat-3025	326	10	m.	m.	NOUN
easat-3025	326	11	henseler	henseler	NOUN
easat-3025	326	12	,	,	PUNCT
easat-3025	326	13	and	and	CCONJ
easat-3025	326	14	r.	r.	PROPN
easat-3025	326	15	mabugu	mabugu	PROPN
easat-3025	326	16	,	,	PUNCT
easat-3025	326	17	"	"	PUNCT
easat-3025	326	18	corruption	corruption	NOUN
easat-3025	326	19	in	in	ADP
easat-3025	326	20	state	state	NOUN
easat-3025	326	21	-	-	PUNCT
easat-3025	326	22	owned	own	VERB
easat-3025	326	23	companies	company	NOUN
easat-3025	326	24	hurts	hurt	VERB
easat-3025	326	25	low	low	ADJ
easat-3025	326	26	skilled	skilled	ADJ
easat-3025	326	27	workers	worker	NOUN
easat-3025	326	28	the	the	DET
easat-3025	326	29	most	most	ADJ
easat-3025	326	30	:	:	PUNCT
easat-3025	326	31	we	we	PRON
easat-3025	326	32	show	show	VERB
easat-3025	326	33	how	how	SCONJ
easat-3025	326	34	,	,	PUNCT
easat-3025	326	35	"	"	PUNCT
easat-3025	326	36	university	university	NOUN
easat-3025	326	37	of	of	ADP
easat-3025	326	38	pretoria	pretoria	PROPN
easat-3025	326	39	,	,	PUNCT
easat-3025	326	40	2021	2021	NUM
easat-3025	326	41	.	.	PUNCT
easat-3025	327	1	[	[	X
easat-3025	327	2	online	online	X
easat-3025	327	3	]	]	X
easat-3025	327	4	.	.	PUNCT
easat-3025	328	1	available	available	ADJ
easat-3025	328	2	:	:	PUNCT
easat-3025	328	3	https://www.up.ac.za/.	https://www.up.ac.za/.	X
easat-3025	328	4	accessed	access	VERB
easat-3025	328	5	:	:	PUNCT
easat-3025	328	6	jun	jun	PROPN
easat-3025	328	7	.	.	PROPN
easat-3025	328	8	15	15	NUM
easat-3025	328	9	,	,	PUNCT
easat-3025	328	10	2024	2024	NUM
easat-3025	328	11	.	.	PUNCT
easat-3025	329	1	[	[	X
easat-3025	329	2	5	5	NUM
easat-3025	329	3	]	]	X
easat-3025	329	4	national	national	ADJ
easat-3025	329	5	anti	anti	ADJ
easat-3025	329	6	-	-	ADJ
easat-3025	329	7	corruption	corruption	ADJ
easat-3025	329	8	strategy	strategy	NOUN
easat-3025	329	9	,	,	PUNCT
easat-3025	329	10	"	"	PUNCT
easat-3025	329	11	national	national	ADJ
easat-3025	329	12	anti	anti	ADJ
easat-3025	329	13	-	-	ADJ
easat-3025	329	14	corruption	corruption	ADJ
easat-3025	329	15	strategy	strategy	NOUN
easat-3025	329	16	2020	2020	NUM
easat-3025	329	17	-	-	SYM
easat-3025	329	18	2030	2030	NUM
easat-3025	329	19	,	,	PUNCT
easat-3025	329	20	"	"	PUNCT
easat-3025	329	21	south	south	ADJ
easat-3025	329	22	african	african	ADJ
easat-3025	329	23	government	government	NOUN
easat-3025	329	24	gazette	gazette	PROPN
easat-3025	329	25	,	,	PUNCT
easat-3025	329	26	pretoria	pretoria	NOUN
easat-3025	329	27	,	,	PUNCT
easat-3025	329	28	2021	2021	NUM
easat-3025	329	29	.	.	PUNCT
easat-3025	330	1	[	[	X
easat-3025	330	2	6	6	NUM
easat-3025	330	3	]	]	X
easat-3025	330	4	national	national	PROPN
easat-3025	330	5	treasury	treasury	PROPN
easat-3025	330	6	budget	budget	PROPN
easat-3025	330	7	review	review	NOUN
easat-3025	330	8	,	,	PUNCT
easat-3025	330	9	"	"	PUNCT
easat-3025	330	10	eskom	eskom	NOUN
easat-3025	330	11	debt	debt	NOUN
easat-3025	330	12	relief	relief	NOUN
easat-3025	330	13	,	,	PUNCT
easat-3025	330	14	"	"	PUNCT
easat-3025	330	15	mar	mar	PROPN
easat-3025	330	16	.	.	PROPN
easat-3025	330	17	31	31	NUM
easat-3025	330	18	,	,	PUNCT
easat-3025	330	19	2023	2023	NUM
easat-3025	330	20	.	.	PUNCT
easat-3025	331	1	[	[	X
easat-3025	331	2	online	online	X
easat-3025	331	3	]	]	X
easat-3025	331	4	available	available	ADJ
easat-3025	331	5	:	:	PUNCT
easat-3025	331	6	https://www.treasury.gov.za/.	https://www.treasury.gov.za/.	PRON
easat-3025	331	7	accessed	access	VERB
easat-3025	331	8	:	:	PUNCT
easat-3025	331	9	mar	mar	PROPN
easat-3025	331	10	.	.	PROPN
easat-3025	331	11	31	31	NUM
easat-3025	331	12	,	,	PUNCT
easat-3025	331	13	2024	2024	NUM
easat-3025	331	14	.	.	PUNCT
easat-3025	332	1	[	[	X
easat-3025	332	2	7	7	NUM
easat-3025	332	3	]	]	X
easat-3025	332	4	businesstech	businesstech	NOUN
easat-3025	332	5	,	,	PUNCT
easat-3025	332	6	"	"	PUNCT
easat-3025	332	7	here	here	ADV
easat-3025	332	8	’s	’	VERB
easat-3025	332	9	how	how	SCONJ
easat-3025	332	10	much	much	ADJ
easat-3025	332	11	small	small	ADJ
easat-3025	332	12	businesses	business	NOUN
easat-3025	332	13	in	in	ADP
easat-3025	332	14	south	south	PROPN
easat-3025	332	15	africa	africa	PROPN
easat-3025	332	16	say	say	VERB
easat-3025	332	17	they	they	PRON
easat-3025	332	18	lost	lose	VERB
easat-3025	332	19	because	because	SCONJ
easat-3025	332	20	of	of	ADP
easat-3025	332	21	load	load	NOUN
easat-3025	332	22	-	-	PUNCT
easat-3025	332	23	shedding	shed	VERB
easat-3025	332	24	,	,	PUNCT
easat-3025	332	25	"	"	PUNCT
easat-3025	332	26	businesstech	businesstech	NOUN
easat-3025	332	27	,	,	PUNCT
easat-3025	332	28	mar	mar	PROPN
easat-3025	332	29	.	.	PROPN
easat-3025	332	30	8	8	NUM
easat-3025	332	31	,	,	PUNCT
easat-3025	332	32	2023	2023	NUM
easat-3025	332	33	.	.	PUNCT
easat-3025	333	1	[	[	X
easat-3025	333	2	online	online	X
easat-3025	333	3	]	]	X
easat-3025	333	4	.	.	PUNCT
easat-3025	334	1	available	available	ADJ
easat-3025	334	2	:	:	PUNCT
easat-3025	334	3	https://businesstech.co.za/.	https://businesstech.co.za/.	PROPN
easat-3025	334	4	accessed	access	VERB
easat-3025	334	5	:	:	PUNCT
easat-3025	334	6	mar	mar	PROPN
easat-3025	334	7	.	.	PROPN
easat-3025	334	8	8	8	NUM
easat-3025	334	9	,	,	PUNCT
easat-3025	334	10	2023	2023	NUM
easat-3025	334	11	.	.	PUNCT
easat-3025	335	1	[	[	X
easat-3025	335	2	8	8	NUM
easat-3025	335	3	]	]	X
easat-3025	335	4	n.	n.	NOUN
easat-3025	335	5	gumede	gumede	PROPN
easat-3025	335	6	and	and	CCONJ
easat-3025	335	7	k.	k.	PROPN
easat-3025	335	8	b.	b.	PROPN
easat-3025	335	9	dipholo	dipholo	PROPN
easat-3025	335	10	,	,	PUNCT
easat-3025	335	11	"	"	PUNCT
easat-3025	335	12	governance	governance	NOUN
easat-3025	335	13	restructuring	restructuring	NOUN
easat-3025	335	14	and	and	CCONJ
easat-3025	335	15	the	the	DET
easat-3025	335	16	new	new	ADJ
easat-3025	335	17	public	public	ADJ
easat-3025	335	18	management	management	NOUN
easat-3025	335	19	reform	reform	NOUN
easat-3025	335	20	:	:	PUNCT
easat-3025	335	21	south	south	ADJ
easat-3025	335	22	african	african	ADJ
easat-3025	335	23	perspectives	perspective	NOUN
easat-3025	335	24	,	,	PUNCT
easat-3025	335	25	"	"	PUNCT
easat-3025	335	26	journal	journal	NOUN
easat-3025	335	27	of	of	ADP
easat-3025	335	28	educational	educational	ADJ
easat-3025	335	29	and	and	CCONJ
easat-3025	335	30	social	social	ADJ
easat-3025	335	31	research	research	NOUN
easat-3025	335	32	,	,	PUNCT
easat-3025	335	33	vol	vol	NOUN
easat-3025	335	34	.	.	PROPN
easat-3025	335	35	4	4	NUM
easat-3025	335	36	,	,	PUNCT
easat-3025	335	37	no	no	INTJ
easat-3025	335	38	.	.	NOUN
easat-3025	335	39	6	6	NUM
easat-3025	335	40	,	,	PUNCT
easat-3025	335	41	pp	pp	ADJ
easat-3025	335	42	.	.	PUNCT
easat-3025	335	43	43–50	43–50	NUM
easat-3025	335	44	,	,	PUNCT
easat-3025	335	45	2014	2014	NUM
easat-3025	335	46	.	.	PUNCT
easat-3025	336	1	[	[	X
easat-3025	336	2	9	9	NUM
easat-3025	336	3	]	]	PUNCT
easat-3025	336	4	m.	m.	NOUN
easat-3025	336	5	m.	m.	NOUN
easat-3025	336	6	sibanda	sibanda	PROPN
easat-3025	336	7	,	,	PUNCT
easat-3025	336	8	b.	b.	PROPN
easat-3025	336	9	zindy	zindy	PROPN
easat-3025	336	10	,	,	PUNCT
easat-3025	336	11	and	and	CCONJ
easat-3025	336	12	t.	t.	PROPN
easat-3025	336	13	c.	c.	PROPN
easat-3025	336	14	maramura	maramura	PROPN
easat-3025	336	15	,	,	PUNCT
easat-3025	336	16	"	"	PUNCT
easat-3025	336	17	control	control	NOUN
easat-3025	336	18	and	and	CCONJ
easat-3025	336	19	accountability	accountability	NOUN
easat-3025	336	20	in	in	ADP
easat-3025	336	21	supply	supply	NOUN
easat-3025	336	22	chain	chain	NOUN
easat-3025	336	23	management	management	NOUN
easat-3025	336	24	:	:	PUNCT
easat-3025	336	25	evidence	evidence	NOUN
easat-3025	336	26	from	from	ADP
easat-3025	336	27	a	a	DET
easat-3025	336	28	south	south	ADJ
easat-3025	336	29	african	african	ADJ
easat-3025	336	30	metropolitan	metropolitan	ADJ
easat-3025	336	31	municipality	municipality	NOUN
easat-3025	336	32	,	,	PUNCT
easat-3025	336	33	"	"	PUNCT
easat-3025	336	34	cogent	cogent	NOUN
easat-3025	336	35	business	business	NOUN
easat-3025	336	36	&	&	CCONJ
easat-3025	336	37	management	management	PROPN
easat-3025	336	38	,	,	PUNCT
easat-3025	336	39	vol	vol	NOUN
easat-3025	336	40	.	.	PROPN
easat-3025	336	41	7	7	NUM
easat-3025	336	42	,	,	PUNCT
easat-3025	336	43	no	no	INTJ
easat-3025	336	44	.	.	NOUN
easat-3025	336	45	1	1	NUM
easat-3025	336	46	,	,	PUNCT
easat-3025	336	47	pp	pp	ADJ
easat-3025	336	48	.	.	PUNCT
easat-3025	336	49	1785105	1785105	NUM
easat-3025	336	50	,	,	PUNCT
easat-3025	336	51	2020	2020	NUM
easat-3025	336	52	.	.	PUNCT
easat-3025	337	1	doi:10.1080/23311975.2020.1785105	doi:10.1080/23311975.2020.1785105	VERB
easat-3025	337	2	.	.	PUNCT
easat-3025	338	1	[	[	X
easat-3025	338	2	10	10	NUM
easat-3025	338	3	]	]	X
easat-3025	338	4	auditor	auditor	NOUN
easat-3025	338	5	-	-	PUNCT
easat-3025	338	6	general	general	PROPN
easat-3025	338	7	south	south	PROPN
easat-3025	338	8	africa	africa	PROPN
easat-3025	338	9	(	(	PUNCT
easat-3025	338	10	agsa	agsa	PROPN
easat-3025	338	11	)	)	PUNCT
easat-3025	338	12	,	,	PUNCT
easat-3025	338	13	"	"	PUNCT
easat-3025	338	14	consolidated	consolidated	ADJ
easat-3025	338	15	general	general	ADJ
easat-3025	338	16	report	report	NOUN
easat-3025	338	17	on	on	ADP
easat-3025	338	18	local	local	ADJ
easat-3025	338	19	government	government	NOUN
easat-3025	338	20	audit	audit	NOUN
easat-3025	338	21	outcomes	outcome	NOUN
easat-3025	338	22	mfma	mfma	VERB
easat-3025	338	23	2020	2020	NUM
easat-3025	338	24	-	-	SYM
easat-3025	338	25	2021	2021	NUM
easat-3025	338	26	,	,	PUNCT
easat-3025	338	27	"	"	PUNCT
easat-3025	338	28	2022	2022	NUM
easat-3025	338	29	.	.	PUNCT
easat-3025	339	1	[	[	X
easat-3025	339	2	online	online	X
easat-3025	339	3	]	]	X
easat-3025	339	4	.	.	PUNCT
easat-3025	340	1	available	available	ADJ
easat-3025	340	2	:	:	PUNCT
easat-3025	340	3	https://www.agsa.co.za/.	https://www.agsa.co.za/.	PROPN
easat-3025	340	4	accessed	access	VERB
easat-3025	340	5	:	:	PUNCT
easat-3025	340	6	jun	jun	PROPN
easat-3025	340	7	.	.	PROPN
easat-3025	340	8	15	15	NUM
easat-3025	340	9	,	,	PUNCT
easat-3025	340	10	2022	2022	NUM
easat-3025	340	11	.	.	PUNCT
easat-3025	341	1	[	[	X
easat-3025	341	2	11	11	NUM
easat-3025	341	3	]	]	PUNCT
easat-3025	341	4	s.	s.	PROPN
easat-3025	341	5	mishi	mishi	PROPN
easat-3025	341	6	,	,	PUNCT
easat-3025	341	7	n.	n.	PROPN
easat-3025	341	8	mbaleki	mbaleki	PROPN
easat-3025	341	9	,	,	PUNCT
easat-3025	341	10	and	and	CCONJ
easat-3025	341	11	f.	f.	PROPN
easat-3025	341	12	b.	b.	PROPN
easat-3025	341	13	mushonga	mushonga	PROPN
easat-3025	341	14	,	,	PUNCT
easat-3025	341	15	"	"	PUNCT
easat-3025	341	16	financial	financial	ADJ
easat-3025	341	17	mismanagement	mismanagement	NOUN
easat-3025	341	18	and	and	CCONJ
easat-3025	341	19	efficiency	efficiency	NOUN
easat-3025	341	20	trade	trade	NOUN
easat-3025	341	21	-	-	PUNCT
easat-3025	341	22	off	off	NOUN
easat-3025	341	23	in	in	ADP
easat-3025	341	24	local	local	ADJ
easat-3025	341	25	municipalities	municipality	NOUN
easat-3025	341	26	:	:	PUNCT
easat-3025	341	27	lessons	lesson	NOUN
easat-3025	341	28	from	from	ADP
easat-3025	341	29	eastern	eastern	ADJ
easat-3025	341	30	cape	cape	NOUN
easat-3025	341	31	,	,	PUNCT
easat-3025	341	32	south	south	PROPN
easat-3025	341	33	africa	africa	PROPN
easat-3025	341	34	,	,	PUNCT
easat-3025	341	35	"	"	PUNCT
easat-3025	341	36	journal	journal	NOUN
easat-3025	341	37	of	of	ADP
easat-3025	341	38	local	local	ADJ
easat-3025	341	39	government	government	NOUN
easat-3025	341	40	research	research	NOUN
easat-3025	341	41	and	and	CCONJ
easat-3025	341	42	innovation	innovation	NOUN
easat-3025	341	43	,	,	PUNCT
easat-3025	341	44	vol	vol	NOUN
easat-3025	341	45	.	.	PROPN
easat-3025	342	1	3	3	NUM
easat-3025	342	2	,	,	PUNCT
easat-3025	342	3	pp	pp	PROPN
easat-3025	342	4	.	.	PUNCT
easat-3025	343	1	1–12	1–12	NOUN
easat-3025	343	2	,	,	PUNCT
easat-3025	343	3	2022	2022	NUM
easat-3025	343	4	.	.	PUNCT
easat-3025	344	1	[	[	X
easat-3025	344	2	12	12	NUM
easat-3025	344	3	]	]	X
easat-3025	344	4	south	south	ADJ
easat-3025	344	5	african	african	ADJ
easat-3025	344	6	news	news	NOUN
easat-3025	344	7	,	,	PUNCT
easat-3025	344	8	"	"	PUNCT
easat-3025	344	9	municipalities	municipality	NOUN
easat-3025	344	10	'	'	PART
easat-3025	344	11	r78	r78	NOUN
easat-3025	344	12	billion	billion	NUM
easat-3025	344	13	eskom	eskom	PROPN
easat-3025	344	14	debt	debt	NOUN
easat-3025	344	15	an	an	DET
easat-3025	344	16	'	'	PUNCT
easat-3025	344	17	urgent	urgent	ADJ
easat-3025	344	18	task	task	NOUN
easat-3025	344	19	'	'	PUNCT
easat-3025	344	20	,	,	PUNCT
easat-3025	344	21	"	"	PUNCT
easat-3025	344	22	south	south	ADJ
easat-3025	344	23	african	african	ADJ
easat-3025	344	24	news	news	PROPN
easat-3025	344	25	,	,	PUNCT
easat-3025	344	26	jun	jun	PROPN
easat-3025	344	27	.	.	PROPN
easat-3025	344	28	15	15	NUM
easat-3025	344	29	,	,	PUNCT
easat-3025	344	30	2024	2024	NUM
easat-3025	344	31	.	.	PUNCT
easat-3025	345	1	[	[	X
easat-3025	345	2	online	online	X
easat-3025	345	3	]	]	X
easat-3025	345	4	.	.	PUNCT
easat-3025	346	1	available	available	ADJ
easat-3025	346	2	:	:	PUNCT
easat-3025	346	3	accessed	access	VERB
easat-3025	346	4	:	:	PUNCT
easat-3025	346	5	jun	jun	PROPN
easat-3025	346	6	.	.	PROPN
easat-3025	346	7	15	15	NUM
easat-3025	346	8	,	,	PUNCT
easat-3025	346	9	2024	2024	NUM
easat-3025	346	10	.	.	PUNCT
easat-3025	347	1	[	[	X
easat-3025	347	2	13	13	NUM
easat-3025	347	3	]	]	PUNCT
easat-3025	347	4	v.	v.	ADP
easat-3025	347	5	h.	h.	PROPN
easat-3025	347	6	mlambo	mlambo	PROPN
easat-3025	347	7	and	and	CCONJ
easat-3025	347	8	m.	m.	NOUN
easat-3025	347	9	m.	m.	NOUN
easat-3025	347	10	masuku	masuku	PROPN
easat-3025	347	11	,	,	PUNCT
easat-3025	347	12	"	"	PUNCT
easat-3025	347	13	governance	governance	NOUN
easat-3025	347	14	,	,	PUNCT
easat-3025	347	15	corruption	corruption	NOUN
easat-3025	347	16	and	and	CCONJ
easat-3025	347	17	covid-19	covid-19	PROPN
easat-3025	347	18	:	:	PUNCT
easat-3025	347	19	the	the	DET
easat-3025	347	20	final	final	ADJ
easat-3025	347	21	nail	nail	NOUN
easat-3025	347	22	in	in	ADP
easat-3025	347	23	the	the	DET
easat-3025	347	24	coffin	coffin	NOUN
easat-3025	347	25	for	for	ADP
easat-3025	347	26	south	south	ADJ
easat-3025	347	27	african	african	ADJ
easat-3025	347	28	administration	administration	NOUN
easat-3025	347	29	,	,	PUNCT
easat-3025	347	30	"	"	PUNCT
easat-3025	347	31	journal	journal	NOUN
easat-3025	347	32	of	of	ADP
easat-3025	347	33	public	public	ADJ
easat-3025	347	34	administration	administration	NOUN
easat-3025	347	35	,	,	PUNCT
easat-3025	347	36	vol	vol	NOUN
easat-3025	347	37	.	.	PROPN
easat-3025	347	38	55	55	NUM
easat-3025	347	39	,	,	PUNCT
easat-3025	347	40	no	no	INTJ
easat-3025	347	41	.	.	NOUN
easat-3025	347	42	3.1	3.1	NUM
easat-3025	347	43	,	,	PUNCT
easat-3025	347	44	pp	pp	ADJ
easat-3025	347	45	.	.	PUNCT
easat-3025	348	1	549–565	549–565	NUM
easat-3025	348	2	,	,	PUNCT
easat-3025	348	3	2020	2020	NUM
easat-3025	348	4	.	.	PUNCT
easat-3025	349	1	[	[	X
easat-3025	349	2	14	14	NUM
easat-3025	349	3	]	]	PUNCT
easat-3025	349	4	t.	t.	PROPN
easat-3025	349	5	w.	w.	PROPN
easat-3025	349	6	maseko	maseko	PROPN
easat-3025	349	7	,	,	PUNCT
easat-3025	349	8	"	"	PUNCT
easat-3025	349	9	the	the	DET
easat-3025	349	10	feasibility	feasibility	NOUN
easat-3025	349	11	of	of	ADP
easat-3025	349	12	the	the	DET
easat-3025	349	13	victims	victim	NOUN
easat-3025	349	14	of	of	ADP
easat-3025	349	15	corruption	corruption	NOUN
easat-3025	349	16	's	's	PART
easat-3025	349	17	claims	claim	NOUN
easat-3025	349	18	against	against	ADP
easat-3025	349	19	corrupt	corrupt	ADJ
easat-3025	349	20	public	public	ADJ
easat-3025	349	21	officials	official	NOUN
easat-3025	349	22	in	in	ADP
easat-3025	349	23	south	south	PROPN
easat-3025	349	24	africa	africa	PROPN
easat-3025	349	25	,	,	PUNCT
easat-3025	349	26	"	"	PUNCT
easat-3025	349	27	de	de	X
easat-3025	349	28	jure	jure	NOUN
easat-3025	349	29	law	law	NOUN
easat-3025	349	30	journal	journal	NOUN
easat-3025	349	31	,	,	PUNCT
easat-3025	349	32	vol	vol	NOUN
easat-3025	349	33	.	.	PROPN
easat-3025	349	34	54	54	NUM
easat-3025	349	35	,	,	PUNCT
easat-3025	349	36	no	no	INTJ
easat-3025	349	37	.	.	NOUN
easat-3025	349	38	1	1	NUM
easat-3025	349	39	,	,	PUNCT
easat-3025	349	40	pp	pp	ADJ
easat-3025	349	41	.	.	PUNCT
easat-3025	350	1	127	127	NUM
easat-3025	350	2	140	140	NUM
easat-3025	350	3	,	,	PUNCT
easat-3025	350	4	2021	2021	NUM
easat-3025	350	5	.	.	PUNCT
easat-3025	351	1	[	[	X
easat-3025	351	2	15	15	NUM
easat-3025	351	3	]	]	X
easat-3025	351	4	p.	p.	NOUN
easat-3025	351	5	c.	c.	PROPN
easat-3025	351	6	enwereji	enwereji	PROPN
easat-3025	351	7	and	and	CCONJ
easat-3025	351	8	m.	m.	NOUN
easat-3025	351	9	potgieter	potgieter	NOUN
easat-3025	351	10	,	,	PUNCT
easat-3025	351	11	"	"	PUNCT
easat-3025	351	12	a	a	DET
easat-3025	351	13	payment	payment	NOUN
easat-3025	351	14	culture	culture	NOUN
easat-3025	351	15	framework	framework	NOUN
easat-3025	351	16	for	for	ADP
easat-3025	351	17	municipal	municipal	ADJ
easat-3025	351	18	services	service	NOUN
easat-3025	351	19	:	:	PUNCT
easat-3025	351	20	an	an	DET
easat-3025	351	21	empirical	empirical	ADJ
easat-3025	351	22	study	study	NOUN
easat-3025	351	23	,	,	PUNCT
easat-3025	351	24	"	"	PUNCT
easat-3025	351	25	research	research	NOUN
easat-3025	351	26	in	in	ADP
easat-3025	351	27	world	world	NOUN
easat-3025	351	28	economy	economy	NOUN
easat-3025	351	29	,	,	PUNCT
easat-3025	351	30	vol	vol	NOUN
easat-3025	351	31	.	.	PROPN
easat-3025	351	32	11	11	NUM
easat-3025	351	33	,	,	PUNCT
easat-3025	351	34	no	no	INTJ
easat-3025	351	35	.	.	NOUN
easat-3025	351	36	5	5	NUM
easat-3025	351	37	,	,	PUNCT
easat-3025	351	38	pp	pp	ADJ
easat-3025	351	39	.	.	PUNCT
easat-3025	352	1	56–71	56–71	NUM
easat-3025	352	2	,	,	PUNCT
easat-3025	352	3	2020	2020	NUM
easat-3025	352	4	.	.	PUNCT
easat-3025	353	1	[	[	X
easat-3025	353	2	16	16	NUM
easat-3025	353	3	]	]	PUNCT
easat-3025	353	4	m.	m.	NOUN
easat-3025	353	5	a.	a.	PROPN
easat-3025	353	6	sbragia	sbragia	PROPN
easat-3025	353	7	,	,	PUNCT
easat-3025	353	8	"	"	PUNCT
easat-3025	353	9	politics	politic	NOUN
easat-3025	353	10	,	,	PUNCT
easat-3025	353	11	local	local	ADJ
easat-3025	353	12	government	government	NOUN
easat-3025	353	13	and	and	CCONJ
easat-3025	353	14	municipal	municipal	ADJ
easat-3025	353	15	bond	bond	NOUN
easat-3025	353	16	market	market	NOUN
easat-3025	353	17	,	,	PUNCT
easat-3025	353	18	"	"	PUNCT
easat-3025	353	19	in	in	ADP
easat-3025	353	20	the	the	DET
easat-3025	353	21	municipality	municipality	NOUN
easat-3025	353	22	money	money	NOUN
easat-3025	353	23	chase	chase	NOUN
easat-3025	353	24	,	,	PUNCT
easat-3025	353	25	1st	1st	ADJ
easat-3025	353	26	ed	ed	NOUN
easat-3025	353	27	.	.	PROPN
easat-3025	353	28	,	,	PUNCT
easat-3025	353	29	london	london	PROPN
easat-3025	353	30	:	:	PUNCT
easat-3025	353	31	routledge	routledge	PROPN
easat-3025	353	32	,	,	PUNCT
easat-3025	353	33	2019	2019	NUM
easat-3025	353	34	,	,	PUNCT
easat-3025	353	35	pp	pp	ADJ
easat-3025	353	36	.	.	PUNCT
easat-3025	354	1	67–111	67–111	NUM
easat-3025	354	2	.	.	PUNCT
easat-3025	355	1	[	[	X
easat-3025	355	2	17	17	NUM
easat-3025	355	3	]	]	X
easat-3025	355	4	e.	e.	PROPN
easat-3025	355	5	r.	r.	PROPN
easat-3025	355	6	freeman	freeman	PROPN
easat-3025	355	7	,	,	PUNCT
easat-3025	355	8	strategic	strategic	ADJ
easat-3025	355	9	management	management	NOUN
easat-3025	355	10	:	:	PUNCT
easat-3025	355	11	a	a	DET
easat-3025	355	12	stakeholder	stakeholder	NOUN
easat-3025	355	13	approach	approach	NOUN
easat-3025	355	14	,	,	PUNCT
easat-3025	355	15	cambridge	cambridge	PROPN
easat-3025	355	16	,	,	PUNCT
easat-3025	355	17	uk	uk	PROPN
easat-3025	355	18	:	:	PUNCT
easat-3025	355	19	cambridge	cambridge	PROPN
easat-3025	355	20	university	university	PROPN
easat-3025	355	21	press	press	NOUN
easat-3025	355	22	,	,	PUNCT
easat-3025	355	23	2010	2010	NUM
easat-3025	355	24	.	.	PUNCT
easat-3025	356	1	[	[	X
easat-3025	356	2	18	18	NUM
easat-3025	356	3	]	]	X
easat-3025	356	4	[	[	X
easat-3025	356	5	18	18	NUM
easat-3025	356	6	]	]	X
easat-3025	356	7	r.	r.	PROPN
easat-3025	356	8	mahajan	mahajan	PROPN
easat-3025	356	9	,	,	PUNCT
easat-3025	356	10	w.	w.	PROPN
easat-3025	356	11	m.	m.	PROPN
easat-3025	356	12	lim	lim	PROPN
easat-3025	356	13	,	,	PUNCT
easat-3025	356	14	m.	m.	NOUN
easat-3025	356	15	sareen	sareen	PROPN
easat-3025	356	16	,	,	PUNCT
easat-3025	356	17	s.	s.	PROPN
easat-3025	356	18	kumar	kumar	PROPN
easat-3025	356	19	,	,	PUNCT
easat-3025	356	20	and	and	CCONJ
easat-3025	356	21	r.	r.	PROPN
easat-3025	356	22	panwar	panwar	PROPN
easat-3025	356	23	,	,	PUNCT
easat-3025	356	24	"	"	PUNCT
easat-3025	356	25	stakeholder	stakeholder	NOUN
easat-3025	356	26	theory,"journal	theory,"journal	NOUN
easat-3025	356	27	of	of	ADP
easat-3025	356	28	business	business	NOUN
easat-3025	356	29	research	research	NOUN
easat-3025	356	30	,	,	PUNCT
easat-3025	356	31	vol	vol	NOUN
easat-3025	356	32	.	.	PROPN
easat-3025	356	33	166	166	NUM
easat-3025	356	34	,	,	PUNCT
easat-3025	356	35	pp	pp	PROPN
easat-3025	356	36	.	.	PUNCT
easat-3025	357	1	1–16	1–16	NOUN
easat-3025	357	2	,	,	PUNCT
easat-3025	357	3	2023	2023	NUM
easat-3025	357	4	.	.	PUNCT
easat-3025	358	1	doi	doi	NOUN
easat-3025	358	2	:	:	PUNCT
easat-3025	358	3	10.1016	10.1016	NUM
easat-3025	358	4	/	/	SYM
easat-3025	358	5	j.jbusres.2023.114104	j.jbusres.2023.114104	PROPN
easat-3025	358	6	.	.	PUNCT
easat-3025	359	1	[	[	X
easat-3025	359	2	19	19	NUM
easat-3025	359	3	]	]	X
easat-3025	359	4	f.	f.	PROPN
easat-3025	359	5	t.	t.	PROPN
easat-3025	359	6	rothaermel	rothaermel	PROPN
easat-3025	359	7	,	,	PUNCT
easat-3025	359	8	strategic	strategic	ADJ
easat-3025	359	9	management	management	NOUN
easat-3025	359	10	:	:	PUNCT
easat-3025	359	11	concepts	concept	NOUN
easat-3025	359	12	and	and	CCONJ
easat-3025	359	13	cases	case	NOUN
easat-3025	359	14	,	,	PUNCT
easat-3025	359	15	new	new	PROPN
easat-3025	359	16	york	york	PROPN
easat-3025	359	17	,	,	PUNCT
easat-3025	359	18	ny	ny	PROPN
easat-3025	359	19	:	:	PUNCT
easat-3025	359	20	mcgraw	mcgraw	PROPN
easat-3025	359	21	hill	hill	PROPN
easat-3025	359	22	irwin	irwin	PROPN
easat-3025	359	23	,	,	PUNCT
easat-3025	359	24	2013	2013	NUM
easat-3025	359	25	.	.	PUNCT
easat-3025	360	1	[	[	X
easat-3025	360	2	20	20	NUM
easat-3025	360	3	]	]	X
easat-3025	360	4	n.	n.	PROPN
easat-3025	360	5	makona	makona	PROPN
easat-3025	360	6	,	,	PUNCT
easat-3025	360	7	"	"	PUNCT
easat-3025	360	8	the	the	DET
easat-3025	360	9	role	role	NOUN
easat-3025	360	10	of	of	ADP
easat-3025	360	11	monitoring	monitoring	NOUN
easat-3025	360	12	and	and	CCONJ
easat-3025	360	13	evaluation	evaluation	NOUN
easat-3025	360	14	in	in	ADP
easat-3025	360	15	south	south	PROPN
easat-3025	360	16	africa	africa	PROPN
easat-3025	360	17	's	's	PART
easat-3025	360	18	soes	soes	PROPN
easat-3025	360	19	'	'	PART
easat-3025	360	20	performance	performance	NOUN
easat-3025	360	21	management	management	NOUN
easat-3025	360	22	system	system	NOUN
easat-3025	360	23	,	,	PUNCT
easat-3025	360	24	"	"	PUNCT
easat-3025	360	25	ph.d	ph.d	PROPN
easat-3025	360	26	.	.	PUNCT
easat-3025	360	27	dissertation	dissertation	NOUN
easat-3025	360	28	,	,	PUNCT
easat-3025	360	29	univ	univ	PROPN
easat-3025	360	30	.	.	PROPN
easat-3025	360	31	of	of	ADP
easat-3025	360	32	johannesburg	johannesburg	PROPN
easat-3025	360	33	,	,	PUNCT
easat-3025	360	34	johannesburg	johannesburg	PROPN
easat-3025	360	35	,	,	PUNCT
easat-3025	360	36	south	south	PROPN
easat-3025	360	37	africa	africa	PROPN
easat-3025	360	38	,	,	PUNCT
easat-3025	360	39	2023	2023	NUM
easat-3025	360	40	.	.	PUNCT
easat-3025	361	1	[	[	X
easat-3025	361	2	21	21	NUM
easat-3025	361	3	]	]	PUNCT
easat-3025	361	4	k.	k.	PROPN
easat-3025	361	5	madisa	madisa	PROPN
easat-3025	361	6	,	,	PUNCT
easat-3025	361	7	"	"	PUNCT
easat-3025	361	8	state	state	NOUN
easat-3025	361	9	capture	capture	NOUN
easat-3025	361	10	and	and	CCONJ
easat-3025	361	11	mismanagement	mismanagement	NOUN
easat-3025	361	12	responsible	responsible	ADJ
easat-3025	361	13	for	for	ADP
easat-3025	361	14	eskom	eskom	PROPN
easat-3025	361	15	crisis	crisis	PROPN
easat-3025	361	16	,	,	PUNCT
easat-3025	361	17	says	say	VERB
easat-3025	361	18	ramaphosa	ramaphosa	NOUN
easat-3025	361	19	,	,	PUNCT
easat-3025	361	20	"	"	PUNCT
easat-3025	361	21	business	business	NOUN
easat-3025	361	22	day	day	NOUN
easat-3025	361	23	,	,	PUNCT
easat-3025	361	24	dec	dec	PROPN
easat-3025	361	25	.	.	PROPN
easat-3025	361	26	17	17	NUM
easat-3025	361	27	,	,	PUNCT
easat-3025	361	28	2022	2022	NUM
easat-3025	361	29	.	.	PUNCT
easat-3025	362	1	[	[	X
easat-3025	362	2	online	online	X
easat-3025	362	3	]	]	X
easat-3025	362	4	.	.	PUNCT
easat-3025	363	1	available	available	ADJ
easat-3025	363	2	:	:	PUNCT
easat-3025	363	3	https://businessday.co.za/.	https://businessday.co.za/.	PROPN
easat-3025	363	4	accessed	access	VERB
easat-3025	363	5	:	:	PUNCT
easat-3025	363	6	dec	dec	PROPN
easat-3025	363	7	.	.	PROPN
easat-3025	363	8	17	17	NUM
easat-3025	363	9	,	,	PUNCT
easat-3025	363	10	2022	2022	NUM
easat-3025	363	11	.	.	PUNCT
easat-3025	364	1	[	[	X
easat-3025	364	2	22	22	NUM
easat-3025	364	3	]	]	X
easat-3025	364	4	parliament	parliament	NOUN
easat-3025	364	5	of	of	ADP
easat-3025	364	6	the	the	DET
easat-3025	364	7	republic	republic	NOUN
easat-3025	364	8	of	of	ADP
easat-3025	364	9	south	south	PROPN
easat-3025	364	10	africa	africa	PROPN
easat-3025	364	11	,	,	PUNCT
easat-3025	364	12	"	"	PUNCT
easat-3025	364	13	report	report	NOUN
easat-3025	364	14	on	on	ADP
easat-3025	364	15	state	state	NOUN
easat-3025	364	16	-	-	PUNCT
easat-3025	364	17	owned	own	VERB
easat-3025	364	18	enterprises	enterprise	NOUN
easat-3025	364	19	for	for	ADP
easat-3025	364	20	the	the	DET
easat-3025	364	21	standing	standing	PROPN
easat-3025	364	22	finance	finance	PROPN
easat-3025	364	23	committee	committee	NOUN
easat-3025	364	24	,	,	PUNCT
easat-3025	364	25	"	"	PUNCT
easat-3025	364	26	parliament	parliament	NOUN
easat-3025	364	27	of	of	ADP
easat-3025	364	28	the	the	DET
easat-3025	364	29	republic	republic	NOUN
easat-3025	364	30	of	of	ADP
easat-3025	364	31	south	south	PROPN
easat-3025	364	32	africa	africa	PROPN
easat-3025	364	33	,	,	PUNCT
easat-3025	364	34	2022	2022	NUM
easat-3025	364	35	.	.	PUNCT
easat-3025	365	1	[	[	X
easat-3025	365	2	online	online	X
easat-3025	365	3	]	]	X
easat-3025	365	4	.	.	PUNCT
easat-3025	366	1	available	available	ADJ
easat-3025	366	2	:	:	PUNCT
easat-3025	366	3	https://www.parliament.gov.za/.	https://www.parliament.gov.za/.	X
easat-3025	366	4	accessed	access	VERB
easat-3025	366	5	:	:	PUNCT
easat-3025	366	6	mar	mar	PROPN
easat-3025	366	7	.	.	PROPN
easat-3025	366	8	31	31	NUM
easat-3025	366	9	,	,	PUNCT
easat-3025	366	10	2023	2023	NUM
easat-3025	366	11	.	.	PUNCT
easat-3025	367	1	[	[	X
easat-3025	367	2	23	23	NUM
easat-3025	367	3	]	]	PUNCT
easat-3025	367	4	k.	k.	PROPN
easat-3025	367	5	goto	goto	PROPN
easat-3025	367	6	and	and	CCONJ
easat-3025	367	7	o.	o.	PROPN
easat-3025	367	8	ogunnubi	ogunnubi	ADV
easat-3025	367	9	,	,	PUNCT
easat-3025	367	10	"	"	PUNCT
easat-3025	367	11	corruption	corruption	NOUN
easat-3025	367	12	and	and	CCONJ
easat-3025	367	13	development	development	NOUN
easat-3025	367	14	in	in	ADP
easat-3025	367	15	africa	africa	PROPN
easat-3025	367	16	:	:	PUNCT
easat-3025	367	17	critical	critical	ADJ
easat-3025	367	18	reflections	reflection	NOUN
easat-3025	367	19	from	from	ADP
easat-3025	367	20	post	post	ADJ
easat-3025	367	21	-	-	ADJ
easat-3025	367	22	apartheid	apartheid	ADJ
easat-3025	367	23	south	south	PROPN
easat-3025	367	24	africa	africa	PROPN
easat-3025	367	25	,	,	PUNCT
easat-3025	367	26	"	"	PUNCT
easat-3025	367	27	lumina	lumina	PROPN
easat-3025	367	28	,	,	PUNCT
easat-3025	367	29	vol	vol	NOUN
easat-3025	367	30	.	.	PROPN
easat-3025	368	1	25	25	NUM
easat-3025	368	2	,	,	PUNCT
easat-3025	368	3	no	no	INTJ
easat-3025	368	4	.	.	NOUN
easat-3025	368	5	1	1	NUM
easat-3025	368	6	,	,	PUNCT
easat-3025	368	7	pp	pp	ADJ
easat-3025	368	8	.	.	PUNCT
easat-3025	369	1	48–69	48–69	NUM
easat-3025	369	2	,	,	PUNCT
easat-3025	369	3	2014	2014	NUM
easat-3025	369	4	.	.	PUNCT
easat-3025	370	1	[	[	X
easat-3025	370	2	24	24	NUM
easat-3025	370	3	]	]	PUNCT
easat-3025	370	4	businesstech	businesstech	NOUN
easat-3025	370	5	,	,	PUNCT
easat-3025	370	6	"	"	PUNCT
easat-3025	370	7	south	south	PROPN
easat-3025	370	8	africa	africa	PROPN
easat-3025	370	9	’s	’s	PART
easat-3025	370	10	horror	horror	PROPN
easat-3025	370	11	year	year	NOUN
easat-3025	370	12	of	of	ADP
easat-3025	370	13	load	load	NOUN
easat-3025	370	14	-	-	PUNCT
easat-3025	370	15	shedding	shed	VERB
easat-3025	370	16	here	here	ADV
easat-3025	370	17	’s	’	VERB
easat-3025	370	18	how	how	SCONJ
easat-3025	370	19	it	it	PRON
easat-3025	370	20	compares	compare	VERB
easat-3025	370	21	,	,	PUNCT
easat-3025	370	22	"	"	PUNCT
easat-3025	370	23	businesstech	businesstech	NOUN
easat-3025	370	24	,	,	PUNCT
easat-3025	370	25	mar	mar	PROPN
easat-3025	370	26	.	.	PROPN
easat-3025	370	27	31	31	NUM
easat-3025	370	28	,	,	PUNCT
easat-3025	370	29	2023	2023	NUM
easat-3025	370	30	.	.	PUNCT
easat-3025	371	1	[	[	X
easat-3025	371	2	online	online	X
easat-3025	371	3	]	]	X
easat-3025	371	4	.	.	PUNCT
easat-3025	372	1	available	available	ADJ
easat-3025	372	2	:	:	PUNCT
easat-3025	372	3	accessed	access	VERB
easat-3025	372	4	:	:	PUNCT
easat-3025	372	5	mar	mar	PROPN
easat-3025	372	6	.	.	PROPN
easat-3025	372	7	31	31	NUM
easat-3025	372	8	,	,	PUNCT
easat-3025	372	9	2023	2023	NUM
easat-3025	372	10	.	.	PUNCT
easat-3025	373	1	[	[	X
easat-3025	373	2	25	25	NUM
easat-3025	373	3	]	]	X
easat-3025	373	4	auditor	auditor	NOUN
easat-3025	373	5	-	-	PUNCT
easat-3025	373	6	general	general	PROPN
easat-3025	373	7	south	south	PROPN
easat-3025	373	8	africa	africa	PROPN
easat-3025	373	9	(	(	PUNCT
easat-3025	373	10	agsa	agsa	PROPN
easat-3025	373	11	)	)	PUNCT
easat-3025	373	12	,	,	PUNCT
easat-3025	373	13	"	"	PUNCT
easat-3025	373	14	towards	towards	ADP
easat-3025	373	15	greater	great	ADJ
easat-3025	373	16	accountability	accountability	NOUN
easat-3025	373	17	:	:	PUNCT
easat-3025	373	18	integrated	integrated	ADJ
easat-3025	373	19	annual	annual	ADJ
easat-3025	373	20	report	report	NOUN
easat-3025	373	21	2016	2016	NUM
easat-3025	373	22	-	-	SYM
easat-3025	373	23	2017	2017	NUM
easat-3025	373	24	,	,	PUNCT
easat-3025	373	25	"	"	PUNCT
easat-3025	373	26	2017	2017	NUM
easat-3025	373	27	.	.	PUNCT
easat-3025	374	1	[	[	X
easat-3025	374	2	online	online	X
easat-3025	374	3	]	]	X
easat-3025	374	4	.	.	PUNCT
easat-3025	375	1	available	available	PROPN
easat-3025	375	2	accessed	access	VERB
easat-3025	375	3	:	:	PUNCT
easat-3025	375	4	jun	jun	PROPN
easat-3025	375	5	.	.	PROPN
easat-3025	375	6	15	15	NUM
easat-3025	375	7	,	,	PUNCT
easat-3025	375	8	2022	2022	NUM
easat-3025	375	9	.	.	PUNCT
easat-3025	376	1	[	[	X
easat-3025	376	2	26	26	NUM
easat-3025	376	3	]	]	PUNCT
easat-3025	376	4	m.	m.	NOUN
easat-3025	376	5	c.	c.	PROPN
easat-3025	376	6	nyathi	nyathi	PROPN
easat-3025	376	7	,	,	PUNCT
easat-3025	376	8	"	"	PUNCT
easat-3025	376	9	the	the	DET
easat-3025	376	10	role	role	NOUN
easat-3025	376	11	and	and	CCONJ
easat-3025	376	12	place	place	NOUN
easat-3025	376	13	of	of	ADP
easat-3025	376	14	citizens	citizen	NOUN
easat-3025	376	15	in	in	ADP
easat-3025	376	16	south	south	PROPN
easat-3025	376	17	africa	africa	PROPN
easat-3025	376	18	:	:	PUNCT
easat-3025	376	19	a	a	DET
easat-3025	376	20	governance	governance	NOUN
easat-3025	376	21	perspective	perspective	NOUN
easat-3025	376	22	,	,	PUNCT
easat-3025	376	23	"	"	PUNCT
easat-3025	376	24	m.a	m.a	PROPN
easat-3025	376	25	.	.	PROPN
easat-3025	376	26	dissertation	dissertation	NOUN
easat-3025	376	27	,	,	PUNCT
easat-3025	376	28	governance	governance	NOUN
easat-3025	376	29	and	and	CCONJ
easat-3025	376	30	political	political	ADJ
easat-3025	376	31	transformation	transformation	NOUN
easat-3025	376	32	,	,	PUNCT
easat-3025	376	33	univ	univ	PROPN
easat-3025	376	34	.	.	PROPN
easat-3025	376	35	of	of	ADP
easat-3025	376	36	the	the	DET
easat-3025	376	37	free	free	ADJ
easat-3025	376	38	state	state	NOUN
easat-3025	376	39	,	,	PUNCT
easat-3025	376	40	south	south	PROPN
easat-3025	376	41	africa	africa	PROPN
easat-3025	376	42	,	,	PUNCT
easat-3025	376	43	2023	2023	NUM
easat-3025	376	44	.	.	PUNCT
easat-3025	377	1	available	available	ADJ
easat-3025	377	2	:	:	PUNCT
easat-3025	377	3	http://hdl.handle.net/11660/12442	http://hdl.handle.net/11660/12442	PROPN
easat-3025	377	4	[	[	X
easat-3025	377	5	27	27	NUM
easat-3025	377	6	]	]	X
easat-3025	377	7	w.	w.	PROPN
easat-3025	377	8	gumede	gumede	PROPN
easat-3025	377	9	,	,	PUNCT
easat-3025	377	10	"	"	PUNCT
easat-3025	377	11	malfunctioning	malfunction	VERB
easat-3025	377	12	soes	soe	NOUN
easat-3025	377	13	urgently	urgently	ADV
easat-3025	377	14	need	need	VERB
easat-3025	377	15	citizen	citizen	NOUN
easat-3025	377	16	shareholder	shareholder	NOUN
easat-3025	377	17	activists	activist	NOUN
easat-3025	377	18	,	,	PUNCT
easat-3025	377	19	"	"	PUNCT
easat-3025	377	20	univ	univ	PROPN
easat-3025	377	21	.	.	PROPN
easat-3025	377	22	of	of	ADP
easat-3025	377	23	witwatersrand	witwatersrand	NOUN
easat-3025	377	24	,	,	PUNCT
easat-3025	377	25	2020	2020	NUM
easat-3025	377	26	.	.	PUNCT
easat-3025	378	1	[	[	X
easat-3025	378	2	online	online	X
easat-3025	378	3	]	]	X
easat-3025	378	4	.	.	PUNCT
easat-3025	379	1	available	available	ADJ
easat-3025	379	2	:	:	PUNCT
easat-3025	379	3	accessed	access	VERB
easat-3025	379	4	:	:	PUNCT
easat-3025	379	5	nov.16	nov.16	NOUN
easat-3025	379	6	,	,	PUNCT
easat-3025	379	7	2022	2022	NUM
easat-3025	379	8	.	.	PUNCT
easat-3025	380	1	[	[	X
easat-3025	380	2	28	28	NUM
easat-3025	380	3	]	]	X
easat-3025	380	4	p.	p.	PROPN
easat-3025	380	5	perkins	perkins	PROPN
easat-3025	380	6	,	,	PUNCT
easat-3025	380	7	j.	j.	PROPN
easat-3025	380	8	fedderke	fedderke	PROPN
easat-3025	380	9	,	,	PUNCT
easat-3025	380	10	and	and	CCONJ
easat-3025	380	11	j.	j.	PROPN
easat-3025	380	12	luiz	luiz	PROPN
easat-3025	380	13	,	,	PUNCT
easat-3025	380	14	"	"	PUNCT
easat-3025	380	15	an	an	DET
easat-3025	380	16	analysis	analysis	NOUN
easat-3025	380	17	of	of	ADP
easat-3025	380	18	economic	economic	ADJ
easat-3025	380	19	infrastructure	infrastructure	NOUN
easat-3025	380	20	investment	investment	NOUN
easat-3025	380	21	in	in	ADP
easat-3025	380	22	south	south	PROPN
easat-3025	380	23	africa	africa	PROPN
easat-3025	380	24	,	,	PUNCT
easat-3025	380	25	"	"	PUNCT
easat-3025	380	26	south	south	ADJ
easat-3025	380	27	african	african	ADJ
easat-3025	380	28	journal	journal	NOUN
easat-3025	380	29	of	of	ADP
easat-3025	380	30	economics	economic	NOUN
easat-3025	380	31	,	,	PUNCT
easat-3025	380	32	vol	vol	NOUN
easat-3025	380	33	.	.	PROPN
easat-3025	380	34	73	73	NUM
easat-3025	380	35	,	,	PUNCT
easat-3025	380	36	no	no	INTJ
easat-3025	380	37	.	.	NOUN
easat-3025	380	38	2	2	NUM
easat-3025	380	39	,	,	PUNCT
easat-3025	380	40	pp	pp	ADJ
easat-3025	380	41	.	.	PUNCT
easat-3025	381	1	211	211	NUM
easat-3025	381	2	228	228	NUM
easat-3025	381	3	,	,	PUNCT
easat-3025	381	4	2005	2005	NUM
easat-3025	381	5	.	.	PUNCT
easat-3025	382	1	doi	doi	NOUN
easat-3025	382	2	:	:	PUNCT
easat-3025	382	3	10.1111	10.1111	NUM
easat-3025	382	4	/	/	SYM
easat-3025	382	5	j.1813	j.1813	PROPN
easat-3025	382	6	-	-	PUNCT
easat-3025	382	7	6982.2005.00014	6982.2005.00014	PROPN
easat-3025	383	1	[	[	X
easat-3025	383	2	29	29	NUM
easat-3025	383	3	]	]	PUNCT
easat-3025	383	4	k.	k.	PROPN
easat-3025	383	5	t.	t.	PROPN
easat-3025	383	6	hanna	hanna	PROPN
easat-3025	383	7	and	and	CCONJ
easat-3025	383	8	i.	i.	PROPN
easat-3025	383	9	wigmore	wigmore	PROPN
easat-3025	383	10	,	,	PUNCT
easat-3025	383	11	"	"	PUNCT
easat-3025	383	12	transparency	transparency	NOUN
easat-3025	383	13	,	,	PUNCT
easat-3025	383	14	"	"	PUNCT
easat-3025	383	15	techtarget	techtarget	NOUN
easat-3025	383	16	,	,	PUNCT
easat-3025	383	17	2022	2022	NUM
easat-3025	383	18	.	.	PUNCT
easat-3025	384	1	[	[	X
easat-3025	384	2	online	online	X
easat-3025	384	3	]	]	X
easat-3025	384	4	.	.	PUNCT
easat-3025	385	1	available	available	ADJ
easat-3025	385	2	:	:	PUNCT
easat-3025	385	3	https://www.techtarget.com/.	https://www.techtarget.com/.	NUM
easat-3025	385	4	accessed	access	VERB
easat-3025	385	5	:	:	PUNCT
easat-3025	385	6	nov	nov	PROPN
easat-3025	385	7	.	.	PROPN
easat-3025	385	8	16	16	NUM
easat-3025	385	9	,	,	PUNCT
easat-3025	385	10	2022	2022	NUM
easat-3025	385	11	.	.	PUNCT
easat-3025	386	1	[	[	X
easat-3025	386	2	30	30	NUM
easat-3025	386	3	]	]	X
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easat-3025	386	5	o.	o.	PROPN
easat-3025	386	6	dassah	dassah	PROPN
easat-3025	386	7	,	,	PUNCT
easat-3025	386	8	"	"	PUNCT
easat-3025	386	9	theoretical	theoretical	ADJ
easat-3025	386	10	analysis	analysis	NOUN
easat-3025	386	11	of	of	ADP
easat-3025	386	12	state	state	NOUN
easat-3025	386	13	capture	capture	NOUN
easat-3025	386	14	and	and	CCONJ
easat-3025	386	15	its	its	PRON
easat-3025	386	16	manifestation	manifestation	NOUN
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easat-3025	386	18	a	a	DET
easat-3025	386	19	governance	governance	NOUN
easat-3025	386	20	problem	problem	NOUN
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easat-3025	386	24	,	,	PUNCT
easat-3025	386	25	"	"	PUNCT
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easat-3025	386	27	:	:	PUNCT
easat-3025	386	28	the	the	DET
easat-3025	386	29	journal	journal	NOUN
easat-3025	386	30	for	for	ADP
easat-3025	386	31	transdisciplinary	transdisciplinary	ADJ
easat-3025	386	32	research	research	NOUN
easat-3025	386	33	in	in	ADP
easat-3025	386	34	southern	southern	PROPN
easat-3025	386	35	africa	africa	PROPN
easat-3025	386	36	,	,	PUNCT
easat-3025	386	37	vol	vol	NOUN
easat-3025	386	38	.	.	PROPN
easat-3025	386	39	14	14	NUM
easat-3025	386	40	,	,	PUNCT
easat-3025	386	41	no	no	INTJ
easat-3025	386	42	.	.	NOUN
easat-3025	386	43	1	1	NUM
easat-3025	386	44	,	,	PUNCT
easat-3025	386	45	pp	pp	ADJ
easat-3025	386	46	.	.	PUNCT
easat-3025	387	1	1–10	1–10	NOUN
easat-3025	387	2	,	,	PUNCT
easat-3025	387	3	2018	2018	NUM
easat-3025	387	4	.	.	PUNCT
easat-3025	388	1	doi	doi	NOUN
easat-3025	388	2	:	:	PUNCT
easat-3025	388	3	10.4102	10.4102	NUM
easat-3025	388	4	/	/	SYM
easat-3025	388	5	td.v14i1.473	td.v14i1.473	PROPN
easat-3025	388	6	[	[	X
easat-3025	388	7	31	31	NUM
easat-3025	388	8	]	]	X
easat-3025	388	9	oecd	oecd	PROPN
easat-3025	388	10	,	,	PUNCT
easat-3025	388	11	"	"	PUNCT
easat-3025	388	12	corporate	corporate	ADJ
easat-3025	388	13	governance	governance	NOUN
easat-3025	388	14	,	,	PUNCT
easat-3025	388	15	"	"	PUNCT
easat-3025	388	16	organisation	organisation	NOUN
easat-3025	388	17	for	for	ADP
easat-3025	388	18	economic	economic	ADJ
easat-3025	388	19	co	co	NOUN
easat-3025	388	20	-	-	NOUN
easat-3025	388	21	operation	operation	NOUN
easat-3025	388	22	and	and	CCONJ
easat-3025	388	23	development	development	NOUN
easat-3025	388	24	,	,	PUNCT
easat-3025	388	25	2015	2015	NUM
easat-3025	388	26	.	.	PUNCT
easat-3025	389	1	[	[	X
easat-3025	389	2	online	online	X
easat-3025	389	3	]	]	X
easat-3025	389	4	.	.	PUNCT
easat-3025	390	1	available	available	ADJ
easat-3025	390	2	:	:	PUNCT
easat-3025	390	3	https://www.oecd.org/.	https://www.oecd.org/.	NOUN
easat-3025	390	4	accessed	access	VERB
easat-3025	390	5	:	:	PUNCT
easat-3025	390	6	nov	nov	PROPN
easat-3025	390	7	.	.	PROPN
easat-3025	390	8	14	14	NUM
easat-3025	390	9	,	,	PUNCT
easat-3025	390	10	2023	2023	NUM
easat-3025	390	11	.	.	PUNCT
easat-3025	391	1	4748	4748	NUM
easat-3025	391	2	edelweiss	edelweiss	PROPN
easat-3025	391	3	applied	apply	VERB
easat-3025	391	4	science	science	NOUN
easat-3025	391	5	and	and	CCONJ
easat-3025	391	6	technology	technology	NOUN
easat-3025	391	7	issn	issn	PROPN
easat-3025	391	8	:	:	PUNCT
easat-3025	391	9	2576	2576	NUM
easat-3025	391	10	-	-	SYM
easat-3025	391	11	8484	8484	NUM
easat-3025	391	12	vol	vol	NOUN
easat-3025	391	13	.	.	PROPN
easat-3025	391	14	8	8	NUM
easat-3025	391	15	,	,	PUNCT
easat-3025	391	16	no	no	INTJ
easat-3025	391	17	.	.	NOUN
easat-3025	392	1	6	6	NUM
easat-3025	392	2	:	:	SYM
easat-3025	392	3	4735	4735	NUM
easat-3025	392	4	-	-	SYM
easat-3025	392	5	4748	4748	NUM
easat-3025	392	6	,	,	PUNCT
easat-3025	392	7	2024	2024	NUM
easat-3025	392	8	doi	doi	NOUN
easat-3025	392	9	:	:	PUNCT
easat-3025	392	10	10.55214/25768484.v8i6.3025	10.55214/25768484.v8i6.3025	NUM
easat-3025	392	11	©	©	ADP
easat-3025	392	12	2024	2024	NUM
easat-3025	392	13	by	by	ADP
easat-3025	392	14	the	the	DET
easat-3025	392	15	authors	author	NOUN
easat-3025	392	16	;	;	PUNCT
easat-3025	392	17	licensee	licensee	PROPN
easat-3025	392	18	learning	learning	NOUN
easat-3025	392	19	gate	gate	NOUN
easat-3025	392	20	[	[	X
easat-3025	392	21	32	32	NUM
easat-3025	392	22	]	]	X
easat-3025	392	23	international	international	ADJ
easat-3025	392	24	energy	energy	NOUN
easat-3025	392	25	agency	agency	NOUN
easat-3025	392	26	,	,	PUNCT
easat-3025	392	27	"	"	PUNCT
easat-3025	392	28	renewable	renewable	ADJ
easat-3025	392	29	power	power	NOUN
easat-3025	392	30	’s	’s	PART
easat-3025	392	31	growth	growth	NOUN
easat-3025	392	32	is	be	AUX
easat-3025	392	33	being	be	AUX
easat-3025	392	34	turbocharged	turbocharge	VERB
easat-3025	392	35	as	as	SCONJ
easat-3025	392	36	countries	country	NOUN
easat-3025	392	37	seek	seek	VERB
easat-3025	392	38	to	to	PART
easat-3025	392	39	strengthen	strengthen	VERB
easat-3025	392	40	energy	energy	NOUN
easat-3025	392	41	security	security	NOUN
easat-3025	392	42	,	,	PUNCT
easat-3025	392	43	"	"	PUNCT
easat-3025	392	44	international	international	ADJ
easat-3025	392	45	energy	energy	NOUN
easat-3025	392	46	agency	agency	NOUN
easat-3025	392	47	,	,	PUNCT
easat-3025	392	48	2022	2022	NUM
easat-3025	392	49	.	.	PUNCT
easat-3025	393	1	[	[	X
easat-3025	393	2	online	online	X
easat-3025	393	3	]	]	X
easat-3025	393	4	.	.	PUNCT
easat-3025	394	1	available	available	ADJ
easat-3025	394	2	:	:	PUNCT
easat-3025	394	3	https://www.iea.org/.	https://www.iea.org/.	PROPN
easat-3025	394	4	accessed	access	VERB
easat-3025	394	5	:	:	PUNCT
easat-3025	394	6	dec	dec	PROPN
easat-3025	394	7	.	.	PROPN
easat-3025	394	8	6	6	NUM
easat-3025	394	9	,	,	PUNCT
easat-3025	394	10	2023	2023	NUM
easat-3025	394	11	.	.	PUNCT
easat-3025	395	1	[	[	X
easat-3025	395	2	33	33	NUM
easat-3025	395	3	]	]	PUNCT
easat-3025	395	4	s.	s.	PROPN
easat-3025	395	5	trace	trace	PROPN
easat-3025	395	6	,	,	PUNCT
easat-3025	395	7	"	"	PUNCT
easat-3025	395	8	south	south	PROPN
easat-3025	395	9	africa	africa	PROPN
easat-3025	395	10	’s	’s	PART
easat-3025	395	11	crippling	crippling	ADJ
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easat-3025	395	13	problem	problem	NOUN
easat-3025	395	14	,	,	PUNCT
easat-3025	395	15	"	"	PUNCT
easat-3025	395	16	oxford	oxford	ADJ
easat-3025	395	17	policy	policy	NOUN
easat-3025	395	18	management	management	NOUN
easat-3025	395	19	2020	2020	NUM
easat-3025	395	20	.	.	PUNCT
easat-3025	396	1	[	[	X
easat-3025	396	2	online	online	X
easat-3025	396	3	]	]	X
easat-3025	396	4	.	.	PUNCT
easat-3025	397	1	available	available	ADJ
easat-3025	397	2	:	:	PUNCT
easat-3025	397	3	lectricity	lectricity	NOUN
easat-3025	397	4	-	-	PUNCT
easat-3025	397	5	problem	problem	NOUN
easat-3025	397	6	.	.	PUNCT
easat-3025	398	1	accessed	access	VERB
easat-3025	398	2	:	:	PUNCT
easat-3025	398	3	aug	aug	PROPN
easat-3025	398	4	.	.	PROPN
easat-3025	398	5	29	29	NUM
easat-3025	398	6	,	,	PUNCT
easat-3025	398	7	2023	2023	NUM
easat-3025	398	8	.	.	PUNCT
easat-3025	399	1	[	[	X
easat-3025	399	2	34	34	NUM
easat-3025	399	3	]	]	X
easat-3025	399	4	k.	k.	PROPN
easat-3025	399	5	tleane	tleane	PROPN
easat-3025	399	6	,	,	PUNCT
easat-3025	399	7	"	"	PUNCT
easat-3025	399	8	state	state	NOUN
easat-3025	399	9	-	-	PUNCT
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easat-3025	399	12	bailouts	bailout	NOUN
easat-3025	399	13	on	on	ADP
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easat-3025	399	16	:	:	PUNCT
easat-3025	399	17	a	a	DET
easat-3025	399	18	case	case	NOUN
easat-3025	399	19	on	on	ADP
easat-3025	399	20	south	south	ADJ
easat-3025	399	21	african	african	ADJ
easat-3025	399	22	airways	airway	NOUN
easat-3025	399	23	,	,	PUNCT
easat-3025	399	24	"	"	PUNCT
easat-3025	399	25	in	in	ADP
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easat-3025	400	1	5th	5th	ADJ
easat-3025	400	2	ann	ann	PROPN
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easat-3025	400	4	int	int	PROPN
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easat-3025	400	6	conf	conf	PROPN
easat-3025	400	7	.	.	PUNCT
easat-3025	401	1	on	on	ADP
easat-3025	401	2	public	public	ADJ
easat-3025	401	3	administration	administration	NOUN
easat-3025	401	4	and	and	CCONJ
easat-3025	401	5	development	development	NOUN
easat-3025	401	6	alternatives	alternative	NOUN
easat-3025	401	7	,	,	PUNCT
easat-3025	401	8	oct	oct	PROPN
easat-3025	401	9	.	.	PROPN
easat-3025	401	10	2020	2020	NUM
easat-3025	401	11	.	.	PUNCT
easat-3025	402	1	[	[	X
easat-3025	402	2	35	35	NUM
easat-3025	402	3	]	]	X
easat-3025	402	4	j.	j.	PROPN
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easat-3025	402	7	"	"	PUNCT
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easat-3025	402	11	of	of	ADP
easat-3025	402	12	internal	internal	ADJ
easat-3025	402	13	controls	control	NOUN
easat-3025	402	14	mechanism	mechanism	NOUN
easat-3025	402	15	of	of	ADP
easat-3025	402	16	the	the	DET
easat-3025	402	17	techiman	techiman	NOUN
easat-3025	402	18	municipal	municipal	ADJ
easat-3025	402	19	assembly	assembly	NOUN
easat-3025	402	20	,	,	PUNCT
easat-3025	402	21	"	"	PUNCT
easat-3025	402	22	ph.d	ph.d	PROPN
easat-3025	402	23	.	.	PUNCT
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easat-3025	402	32	and	and	CCONJ
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easat-3025	402	37	2016	2016	NUM
easat-3025	402	38	.	.	PUNCT
easat-3025	403	1	[	[	X
easat-3025	403	2	36	36	NUM
easat-3025	403	3	]	]	X
easat-3025	403	4	e.	e.	PROPN
easat-3025	403	5	a.	a.	PROPN
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easat-3025	403	7	,	,	PUNCT
easat-3025	403	8	"	"	PUNCT
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easat-3025	403	10	control	control	NOUN
easat-3025	403	11	procedures	procedure	NOUN
easat-3025	403	12	and	and	CCONJ
easat-3025	403	13	firm	firm	NOUN
easat-3025	403	14	's	's	PART
easat-3025	403	15	performance	performance	NOUN
easat-3025	403	16	,	,	PUNCT
easat-3025	403	17	"	"	PUNCT
easat-3025	403	18	international	international	ADJ
easat-3025	403	19	journal	journal	NOUN
easat-3025	403	20	of	of	ADP
easat-3025	403	21	scientific	scientific	PROPN
easat-3025	403	22	&	&	CCONJ
easat-3025	403	23	technology	technology	PROPN
easat-3025	403	24	research	research	NOUN
easat-3025	403	25	,	,	PUNCT
easat-3025	403	26	vol	vol	NOUN
easat-3025	403	27	.	.	PROPN
easat-3025	403	28	9	9	NUM
easat-3025	403	29	,	,	PUNCT
easat-3025	403	30	no	no	INTJ
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easat-3025	403	32	2	2	NUM
easat-3025	403	33	,	,	PUNCT
easat-3025	403	34	pp	pp	ADJ
easat-3025	403	35	.	.	PUNCT
easat-3025	404	1	6407–6415	6407–6415	NUM
easat-3025	404	2	,	,	PUNCT
easat-3025	404	3	2020	2020	NUM
easat-3025	404	4	.	.	PUNCT
easat-3025	405	1	[	[	X
easat-3025	405	2	37	37	NUM
easat-3025	405	3	]	]	PUNCT
easat-3025	405	4	s.	s.	PROPN
easat-3025	405	5	thorne	thorne	PROPN
easat-3025	405	6	,	,	PUNCT
easat-3025	405	7	"	"	PUNCT
easat-3025	405	8	saa	saa	PROPN
easat-3025	405	9	’s	’s	PART
easat-3025	405	10	r38	r38	NOUN
easat-3025	405	11	billion	billion	NUM
easat-3025	405	12	taxpayer	taxpayer	NOUN
easat-3025	405	13	bailout	bailout	NOUN
easat-3025	405	14	,	,	PUNCT
easat-3025	405	15	"	"	PUNCT
easat-3025	405	16	businesstech	businesstech	NOUN
easat-3025	405	17	,	,	PUNCT
easat-3025	405	18	2024	2024	NUM
easat-3025	405	19	.	.	PUNCT
easat-3025	406	1	[	[	X
easat-3025	406	2	online	online	X
easat-3025	406	3	]	]	X
easat-3025	406	4	.	.	PUNCT
easat-3025	407	1	available	available	ADJ
easat-3025	407	2	:	:	PUNCT
easat-3025	407	3	https://businesstech.co.za/.	https://businesstech.co.za/.	PROPN
easat-3025	407	4	accessed	access	VERB
easat-3025	407	5	:	:	PUNCT
easat-3025	408	1	sep	sep	PROPN
easat-3025	408	2	.	.	PROPN
easat-3025	408	3	25	25	NUM
easat-3025	408	4	,	,	PUNCT
easat-3025	408	5	2024	2024	NUM
easat-3025	408	6	.	.	PUNCT
easat-3025	409	1	[	[	X
easat-3025	409	2	38	38	NUM
easat-3025	409	3	]	]	PUNCT
easat-3025	409	4	p.	p.	NOUN
easat-3025	409	5	ncgobo	ncgobo	NOUN
easat-3025	409	6	and	and	CCONJ
easat-3025	409	7	s.	s.	PROPN
easat-3025	409	8	r.	r.	PROPN
easat-3025	409	9	malefane	malefane	PROPN
easat-3025	409	10	,	,	PUNCT
easat-3025	409	11	"	"	PUNCT
easat-3025	409	12	internal	internal	ADJ
easat-3025	409	13	controls	control	NOUN
easat-3025	409	14	,	,	PUNCT
easat-3025	409	15	governance	governance	NOUN
easat-3025	409	16	and	and	CCONJ
easat-3025	409	17	audit	audit	VERB
easat-3025	409	18	outcomes	outcome	NOUN
easat-3025	409	19	-	-	PUNCT
easat-3025	409	20	case	case	NOUN
easat-3025	409	21	of	of	ADP
easat-3025	409	22	a	a	DET
easat-3025	409	23	south	south	ADJ
easat-3025	409	24	african	african	ADJ
easat-3025	409	25	municipality	municipality	NOUN
easat-3025	409	26	,	,	PUNCT
easat-3025	409	27	"	"	PUNCT
easat-3025	409	28	african	african	ADJ
easat-3025	409	29	journal	journal	NOUN
easat-3025	409	30	of	of	ADP
easat-3025	409	31	public	public	ADJ
easat-3025	409	32	affairs	affair	NOUN
easat-3025	409	33	,	,	PUNCT
easat-3025	409	34	vol	vol	NOUN
easat-3025	409	35	.	.	PROPN
easat-3025	409	36	9	9	NUM
easat-3025	409	37	,	,	PUNCT
easat-3025	409	38	no	no	INTJ
easat-3025	409	39	.	.	NOUN
easat-3025	409	40	5	5	NUM
easat-3025	409	41	,	,	PUNCT
easat-3025	409	42	pp	pp	ADJ
easat-3025	409	43	.	.	PUNCT
easat-3025	410	1	74–89	74–89	NUM
easat-3025	410	2	,	,	PUNCT
easat-3025	410	3	2017	2017	NUM
easat-3025	410	4	.	.	PUNCT
easat-3025	411	1	[	[	X
easat-3025	411	2	39	39	NUM
easat-3025	411	3	]	]	PUNCT
easat-3025	411	4	a.	a.	NOUN
easat-3025	411	5	farazmand	farazmand	PROPN
easat-3025	411	6	,	,	PUNCT
easat-3025	411	7	e.	e.	PROPN
easat-3025	411	8	de	de	PROPN
easat-3025	411	9	simone	simone	PROPN
easat-3025	411	10	,	,	PUNCT
easat-3025	411	11	g.	g.	PROPN
easat-3025	411	12	l.	l.	PROPN
easat-3025	411	13	gaeta	gaeta	PROPN
easat-3025	411	14	,	,	PUNCT
easat-3025	411	15	and	and	CCONJ
easat-3025	411	16	s.	s.	PROPN
easat-3025	411	17	capasso	capasso	PROPN
easat-3025	411	18	,	,	PUNCT
easat-3025	411	19	"	"	PUNCT
easat-3025	411	20	corruption	corruption	NOUN
easat-3025	411	21	,	,	PUNCT
easat-3025	411	22	lack	lack	NOUN
easat-3025	411	23	of	of	ADP
easat-3025	411	24	transparency	transparency	NOUN
easat-3025	411	25	and	and	CCONJ
easat-3025	411	26	the	the	DET
easat-3025	411	27	misuse	misuse	NOUN
easat-3025	411	28	of	of	ADP
easat-3025	411	29	public	public	ADJ
easat-3025	411	30	funds	fund	NOUN
easat-3025	411	31	in	in	ADP
easat-3025	411	32	times	time	NOUN
easat-3025	411	33	of	of	ADP
easat-3025	411	34	crisis	crisis	NOUN
easat-3025	411	35	:	:	PUNCT
easat-3025	411	36	an	an	DET
easat-3025	411	37	introduction	introduction	NOUN
easat-3025	411	38	,	,	PUNCT
easat-3025	411	39	"	"	PUNCT
easat-3025	411	40	public	public	ADJ
easat-3025	411	41	organization	organization	NOUN
easat-3025	411	42	review	review	NOUN
easat-3025	411	43	,	,	PUNCT
easat-3025	411	44	vol	vol	NOUN
easat-3025	411	45	.	.	PROPN
easat-3025	411	46	22	22	NUM
easat-3025	411	47	,	,	PUNCT
easat-3025	411	48	no	no	INTJ
easat-3025	411	49	.	.	NOUN
easat-3025	411	50	3	3	NUM
easat-3025	411	51	,	,	PUNCT
easat-3025	411	52	pp	pp	ADJ
easat-3025	411	53	.	.	PUNCT
easat-3025	412	1	497–503	497–503	NUM
easat-3025	412	2	,	,	PUNCT
easat-3025	412	3	2022	2022	NUM
easat-3025	412	4	.	.	PUNCT
easat-3025	413	1	doi	doi	NOUN
easat-3025	413	2	:	:	PUNCT
easat-3025	413	3	10.1007	10.1007	NUM
easat-3025	413	4	/	/	SYM
easat-3025	413	5	s11115	s11115	PROPN
easat-3025	413	6	-	-	PUNCT
easat-3025	413	7	022	022	NUM
easat-3025	413	8	-	-	PUNCT
easat-3025	413	9	00651	00651	NUM
easat-3025	413	10	-	-	SYM
easat-3025	413	11	8	8	NUM
easat-3025	413	12	[	[	SYM
easat-3025	413	13	40	40	NUM
easat-3025	413	14	]	]	PUNCT
easat-3025	413	15	b.	b.	PROPN
easat-3025	413	16	niroula	niroula	PROPN
easat-3025	413	17	and	and	CCONJ
easat-3025	413	18	a.	a.	NOUN
easat-3025	413	19	gyawali	gyawali	PROPN
easat-3025	413	20	,	,	PUNCT
easat-3025	413	21	"	"	PUNCT
easat-3025	413	22	internal	internal	ADJ
easat-3025	413	23	control	control	NOUN
easat-3025	413	24	systems	system	NOUN
easat-3025	413	25	in	in	ADP
easat-3025	413	26	nepal	nepal	ADJ
easat-3025	413	27	:	:	PUNCT
easat-3025	413	28	a	a	DET
easat-3025	413	29	case	case	NOUN
easat-3025	413	30	of	of	ADP
easat-3025	413	31	nepal	nepal	ADJ
easat-3025	413	32	telecom	telecom	NOUN
easat-3025	413	33	,	,	PUNCT
easat-3025	413	34	"	"	PUNCT
easat-3025	413	35	jambura	jambura	PROPN
easat-3025	413	36	science	science	NOUN
easat-3025	413	37	of	of	ADP
easat-3025	413	38	management	management	NOUN
easat-3025	413	39	vol	vol	NOUN
easat-3025	413	40	.	.	PUNCT
easat-3025	414	1	3	3	NUM
easat-3025	414	2	,	,	PUNCT
easat-3025	414	3	no	no	INTJ
easat-3025	414	4	.	.	NOUN
easat-3025	414	5	2	2	NUM
easat-3025	414	6	,	,	PUNCT
easat-3025	414	7	pp	pp	ADJ
easat-3025	414	8	.	.	PUNCT
easat-3025	415	1	99–113	99–113	NUM
easat-3025	415	2	,	,	PUNCT
easat-3025	415	3	2021	2021	NUM
easat-3025	415	4	.	.	PUNCT
easat-3025	416	1	[	[	X
easat-3025	416	2	41	41	NUM
easat-3025	416	3	]	]	PUNCT
easat-3025	416	4	t.	t.	PROPN
easat-3025	416	5	vian	vian	PROPN
easat-3025	416	6	,	,	PUNCT
easat-3025	416	7	"	"	PUNCT
easat-3025	416	8	anti	anti	ADJ
easat-3025	416	9	-	-	NOUN
easat-3025	416	10	corruption	corruption	NOUN
easat-3025	416	11	,	,	PUNCT
easat-3025	416	12	transparency	transparency	NOUN
easat-3025	416	13	and	and	CCONJ
easat-3025	416	14	accountability	accountability	NOUN
easat-3025	416	15	in	in	ADP
easat-3025	416	16	health	health	NOUN
easat-3025	416	17	:	:	PUNCT
easat-3025	416	18	concepts	concept	NOUN
easat-3025	416	19	,	,	PUNCT
easat-3025	416	20	frameworks	framework	NOUN
easat-3025	416	21	,	,	PUNCT
easat-3025	416	22	and	and	CCONJ
easat-3025	416	23	approaches	approach	NOUN
easat-3025	416	24	,	,	PUNCT
easat-3025	416	25	"	"	PUNCT
easat-3025	416	26	global	global	ADJ
easat-3025	416	27	health	health	NOUN
easat-3025	416	28	action	action	NOUN
easat-3025	416	29	,	,	PUNCT
easat-3025	416	30	vol	vol	NOUN
easat-3025	416	31	.	.	PROPN
easat-3025	416	32	13	13	NUM
easat-3025	416	33	,	,	PUNCT
easat-3025	416	34	sup	sup	NOUN
easat-3025	416	35	.	.	NOUN
easat-3025	416	36	1	1	NUM
easat-3025	416	37	,	,	PUNCT
easat-3025	416	38	pp	pp	ADJ
easat-3025	416	39	.	.	PUNCT
easat-3025	416	40	1694744	1694744	NUM
easat-3025	416	41	,	,	PUNCT
easat-3025	416	42	2020	2020	NUM
easat-3025	416	43	.	.	PUNCT
easat-3025	417	1	[	[	X
easat-3025	417	2	42	42	NUM
easat-3025	417	3	]	]	X
easat-3025	417	4	c.	c.	PROPN
easat-3025	417	5	park	park	PROPN
easat-3025	417	6	,	,	PUNCT
easat-3025	417	7	in	in	ADP
easat-3025	417	8	f.	f.	PROPN
easat-3025	417	9	taghizadeh	taghizadeh	PROPN
easat-3025	417	10	-	-	PUNCT
easat-3025	417	11	hesary	hesary	ADJ
easat-3025	417	12	,	,	PUNCT
easat-3025	417	13	n.	n.	NOUN
easat-3025	417	14	yoshino	yoshino	PROPN
easat-3025	417	15	,	,	PUNCT
easat-3025	417	16	c.	c.	PROPN
easat-3025	417	17	j.	j.	PROPN
easat-3025	417	18	kim	kim	PROPN
easat-3025	417	19	,	,	PUNCT
easat-3025	417	20	and	and	CCONJ
easat-3025	417	21	k.	k.	PROPN
easat-3025	417	22	kim	kim	PROPN
easat-3025	417	23	,	,	PUNCT
easat-3025	417	24	eds	eds	PROPN
easat-3025	417	25	.	.	PROPN
easat-3025	417	26	,	,	PUNCT
easat-3025	417	27	pp	pp	ADP
easat-3025	417	28	.	.	PUNCT
easat-3025	418	1	2139	2139	NUM
easat-3025	418	2	,	,	PUNCT
easat-3025	418	3	springer	springer	NOUN
easat-3025	418	4	,	,	PUNCT
easat-3025	418	5	2021	2021	NUM
easat-3025	418	6	.	.	PUNCT
easat-3025	419	1	[	[	X
easat-3025	419	2	43	43	NUM
easat-3025	419	3	]	]	X
easat-3025	419	4	g.	g.	PROPN
easat-3025	419	5	kirkpatrick	kirkpatrick	PROPN
easat-3025	419	6	,	,	PUNCT
easat-3025	419	7	"	"	PUNCT
easat-3025	419	8	the	the	DET
easat-3025	419	9	corporate	corporate	ADJ
easat-3025	419	10	governance	governance	NOUN
easat-3025	419	11	lessons	lesson	NOUN
easat-3025	419	12	from	from	ADP
easat-3025	419	13	the	the	DET
easat-3025	419	14	financial	financial	ADJ
easat-3025	419	15	crisis	crisis	NOUN
easat-3025	419	16	,	,	PUNCT
easat-3025	419	17	"	"	PUNCT
easat-3025	419	18	oecd	oecd	PROPN
easat-3025	419	19	journal	journal	PROPN
easat-3025	419	20	:	:	PUNCT
easat-3025	419	21	financial	financial	ADJ
easat-3025	419	22	market	market	NOUN
easat-3025	419	23	trends	trend	NOUN
easat-3025	419	24	,	,	PUNCT
easat-3025	419	25	vol	vol	NOUN
easat-3025	419	26	.	.	PROPN
easat-3025	419	27	2009	2009	NUM
easat-3025	419	28	,	,	PUNCT
easat-3025	419	29	no	no	INTJ
easat-3025	419	30	.	.	NOUN
easat-3025	419	31	1	1	NUM
easat-3025	419	32	,	,	PUNCT
easat-3025	419	33	pp	pp	ADJ
easat-3025	419	34	.	.	PUNCT
easat-3025	419	35	61–87	61–87	NUM
easat-3025	419	36	,	,	PUNCT
easat-3025	419	37	2009	2009	NUM
easat-3025	419	38	.	.	PUNCT
easat-3025	420	1	[	[	X
easat-3025	420	2	44	44	NUM
easat-3025	420	3	]	]	X
easat-3025	420	4	oecd	oecd	PROPN
easat-3025	420	5	,	,	PUNCT
easat-3025	420	6	"	"	PUNCT
easat-3025	420	7	oecd	oecd	PROPN
easat-3025	420	8	principles	principle	NOUN
easat-3025	420	9	of	of	ADP
easat-3025	420	10	corporate	corporate	ADJ
easat-3025	420	11	governance	governance	NOUN
easat-3025	420	12	,	,	PUNCT
easat-3025	420	13	"	"	PUNCT
easat-3025	420	14	organisation	organisation	NOUN
easat-3025	420	15	for	for	ADP
easat-3025	420	16	economic	economic	ADJ
easat-3025	420	17	cooperation	cooperation	NOUN
easat-3025	420	18	and	and	CCONJ
easat-3025	420	19	development	development	NOUN
easat-3025	420	20	,	,	PUNCT
easat-3025	420	21	2019	2019	NUM
easat-3025	420	22	.	.	PUNCT
easat-3025	421	1	[	[	X
easat-3025	421	2	online	online	X
easat-3025	421	3	]	]	X
easat-3025	421	4	.	.	PUNCT
easat-3025	422	1	available	available	ADJ
easat-3025	422	2	:	:	PUNCT
easat-3025	422	3	accessed	access	VERB
easat-3025	422	4	:	:	PUNCT
easat-3025	422	5	aug	aug	PROPN
easat-3025	422	6	.	.	PROPN
easat-3025	422	7	27	27	NUM
easat-3025	422	8	,	,	PUNCT
easat-3025	422	9	2023	2023	NUM
easat-3025	422	10	.	.	PUNCT
easat-3025	423	1	[	[	X
easat-3025	423	2	45	45	NUM
easat-3025	423	3	]	]	PUNCT
easat-3025	423	4	a.	a.	NOUN
easat-3025	423	5	corvino	corvino	PROPN
easat-3025	423	6	,	,	PUNCT
easat-3025	423	7	f.	f.	PROPN
easat-3025	423	8	doni	doni	PROPN
easat-3025	423	9	,	,	PUNCT
easat-3025	423	10	and	and	CCONJ
easat-3025	423	11	s.	s.	PROPN
easat-3025	423	12	bianchi	bianchi	PROPN
easat-3025	423	13	martini	martini	PROPN
easat-3025	423	14	,	,	PUNCT
easat-3025	423	15	"	"	PUNCT
easat-3025	423	16	corporate	corporate	ADJ
easat-3025	423	17	governance	governance	NOUN
easat-3025	423	18	,	,	PUNCT
easat-3025	423	19	integrated	integrate	VERB
easat-3025	423	20	reporting	reporting	NOUN
easat-3025	423	21	and	and	CCONJ
easat-3025	423	22	environmental	environmental	ADJ
easat-3025	423	23	disclosure	disclosure	NOUN
easat-3025	423	24	:	:	PUNCT
easat-3025	423	25	evidence	evidence	NOUN
easat-3025	423	26	from	from	ADP
easat-3025	423	27	the	the	DET
easat-3025	423	28	south	south	ADJ
easat-3025	423	29	african	african	ADJ
easat-3025	423	30	context	context	NOUN
easat-3025	423	31	,	,	PUNCT
easat-3025	423	32	"	"	PUNCT
easat-3025	423	33	sustainability	sustainability	NOUN
easat-3025	423	34	,	,	PUNCT
easat-3025	423	35	vol	vol	NOUN
easat-3025	423	36	.	.	PROPN
easat-3025	423	37	12	12	NUM
easat-3025	423	38	,	,	PUNCT
easat-3025	423	39	no	no	INTJ
easat-3025	423	40	.	.	NOUN
easat-3025	423	41	12	12	NUM
easat-3025	423	42	,	,	PUNCT
easat-3025	423	43	pp	pp	ADJ
easat-3025	423	44	.	.	PUNCT
easat-3025	423	45	4820	4820	NUM
easat-3025	423	46	,	,	PUNCT
easat-3025	423	47	2020	2020	NUM
easat-3025	423	48	.	.	PUNCT
easat-3025	424	1	[	[	X
easat-3025	424	2	46	46	NUM
easat-3025	424	3	]	]	PUNCT
easat-3025	424	4	a.	a.	NOUN
easat-3025	424	5	farazmand	farazmand	PROPN
easat-3025	424	6	,	,	PUNCT
easat-3025	424	7	e.	e.	PROPN
easat-3025	424	8	de	de	PROPN
easat-3025	424	9	simone	simone	PROPN
easat-3025	424	10	,	,	PUNCT
easat-3025	424	11	g.	g.	PROPN
easat-3025	424	12	l.	l.	PROPN
easat-3025	424	13	gaeta	gaeta	PROPN
easat-3025	424	14	,	,	PUNCT
easat-3025	424	15	and	and	CCONJ
easat-3025	424	16	s.	s.	PROPN
easat-3025	424	17	capasso	capasso	PROPN
easat-3025	424	18	,	,	PUNCT
easat-3025	424	19	"	"	PUNCT
easat-3025	424	20	corruption	corruption	NOUN
easat-3025	424	21	,	,	PUNCT
easat-3025	424	22	lack	lack	NOUN
easat-3025	424	23	of	of	ADP
easat-3025	424	24	transparency	transparency	NOUN
easat-3025	424	25	and	and	CCONJ
easat-3025	424	26	the	the	DET
easat-3025	424	27	misuse	misuse	NOUN
easat-3025	424	28	of	of	ADP
easat-3025	424	29	public	public	ADJ
easat-3025	424	30	funds	fund	NOUN
easat-3025	424	31	in	in	ADP
easat-3025	424	32	times	time	NOUN
easat-3025	424	33	of	of	ADP
easat-3025	424	34	crisis	crisis	NOUN
easat-3025	424	35	:	:	PUNCT
easat-3025	424	36	an	an	DET
easat-3025	424	37	introduction	introduction	NOUN
easat-3025	424	38	,	,	PUNCT
easat-3025	424	39	"	"	PUNCT
easat-3025	424	40	public	public	ADJ
easat-3025	424	41	organization	organization	NOUN
easat-3025	424	42	review	review	NOUN
easat-3025	424	43	,	,	PUNCT
easat-3025	424	44	vol	vol	NOUN
easat-3025	424	45	.	.	PROPN
easat-3025	424	46	22	22	NUM
easat-3025	424	47	,	,	PUNCT
easat-3025	424	48	no	no	INTJ
easat-3025	424	49	.	.	NOUN
easat-3025	424	50	3	3	NUM
easat-3025	424	51	,	,	PUNCT
easat-3025	424	52	pp	pp	ADJ
easat-3025	424	53	.	.	PUNCT
easat-3025	425	1	497–503	497–503	NUM
easat-3025	425	2	,	,	PUNCT
easat-3025	425	3	2022	2022	NUM
easat-3025	425	4	.	.	PUNCT
easat-3025	426	1	doi:10.1007	doi:10.1007	PROPN
easat-3025	426	2	/	/	SYM
easat-3025	426	3	s11115	s11115	PROPN
easat-3025	426	4	-	-	PUNCT
easat-3025	426	5	02200651	02200651	NUM
easat-3025	426	6	-	-	SYM
easat-3025	426	7	8	8	NUM
easat-3025	427	1	[	[	X
easat-3025	427	2	47	47	NUM
easat-3025	427	3	]	]	X
easat-3025	427	4	n.	n.	NOUN
easat-3025	427	5	smaili	smaili	NOUN
easat-3025	427	6	,	,	PUNCT
easat-3025	427	7	"	"	PUNCT
easat-3025	427	8	building	build	VERB
easat-3025	427	9	an	an	DET
easat-3025	427	10	ethical	ethical	ADJ
easat-3025	427	11	culture	culture	NOUN
easat-3025	427	12	by	by	ADP
easat-3025	427	13	improving	improve	VERB
easat-3025	427	14	conditions	condition	NOUN
easat-3025	427	15	for	for	ADP
easat-3025	427	16	whistleblowing	whistleblowe	VERB
easat-3025	427	17	,	,	PUNCT
easat-3025	427	18	"	"	PUNCT
easat-3025	427	19	journal	journal	NOUN
easat-3025	427	20	of	of	ADP
easat-3025	427	21	business	business	NOUN
easat-3025	427	22	strategy	strategy	NOUN
easat-3025	427	23	,	,	PUNCT
easat-3025	427	24	vol	vol	NOUN
easat-3025	427	25	.	.	PROPN
easat-3025	427	26	44	44	NUM
easat-3025	427	27	,	,	PUNCT
easat-3025	427	28	no	no	INTJ
easat-3025	427	29	.	.	NOUN
easat-3025	427	30	1	1	NUM
easat-3025	427	31	,	,	PUNCT
easat-3025	427	32	pp	pp	ADJ
easat-3025	427	33	.	.	PUNCT
easat-3025	428	1	37–43	37–43	NUM
easat-3025	428	2	,	,	PUNCT
easat-3025	428	3	2023	2023	NUM
easat-3025	428	4	.	.	PUNCT
easat-3025	429	1	[	[	X
easat-3025	429	2	48	48	NUM
easat-3025	429	3	]	]	PUNCT
easat-3025	429	4	s.	s.	PROPN
easat-3025	429	5	r.	r.	PROPN
easat-3025	429	6	stubben	stubben	PROPN
easat-3025	429	7	and	and	CCONJ
easat-3025	429	8	k.	k.	PROPN
easat-3025	429	9	t.	t.	PROPN
easat-3025	429	10	welch	welch	PROPN
easat-3025	429	11	,	,	PUNCT
easat-3025	429	12	"	"	PUNCT
easat-3025	429	13	evidence	evidence	NOUN
easat-3025	429	14	on	on	ADP
easat-3025	429	15	the	the	DET
easat-3025	429	16	use	use	NOUN
easat-3025	429	17	and	and	CCONJ
easat-3025	429	18	efficacy	efficacy	NOUN
easat-3025	429	19	of	of	ADP
easat-3025	429	20	internal	internal	ADJ
easat-3025	429	21	whistleblowing	whistleblowing	NOUN
easat-3025	429	22	systems	system	NOUN
easat-3025	429	23	,	,	PUNCT
easat-3025	429	24	"	"	PUNCT
easat-3025	429	25	journal	journal	NOUN
easat-3025	429	26	of	of	ADP
easat-3025	429	27	accounting	accounting	NOUN
easat-3025	429	28	research	research	NOUN
easat-3025	429	29	,	,	PUNCT
easat-3025	429	30	vol	vol	NOUN
easat-3025	429	31	.	.	PROPN
easat-3025	430	1	58	58	NUM
easat-3025	430	2	,	,	PUNCT
easat-3025	430	3	no	no	INTJ
easat-3025	430	4	.	.	NOUN
easat-3025	430	5	2	2	NUM
easat-3025	430	6	,	,	PUNCT
easat-3025	430	7	pp	pp	ADJ
easat-3025	430	8	.	.	PUNCT
easat-3025	431	1	473–518	473–518	NUM
easat-3025	431	2	,	,	PUNCT
easat-3025	431	3	2020	2020	NUM
easat-3025	431	4	.	.	PUNCT
easat-3025	432	1	doi	doi	NOUN
easat-3025	432	2	:	:	PUNCT
easat-3025	432	3	10.1111/1475	10.1111/1475	NUM
easat-3025	432	4	-	-	SYM
easat-3025	432	5	679x.12303	679x.12303	NUM
easat-3025	432	6	[	[	X
easat-3025	432	7	49	49	NUM
easat-3025	432	8	]	]	X
easat-3025	432	9	oecd	oecd	PROPN
easat-3025	432	10	,	,	PUNCT
easat-3025	432	11	"	"	PUNCT
easat-3025	432	12	anti	anti	ADJ
easat-3025	432	13	-	-	NOUN
easat-3025	432	14	corruption	corruption	NOUN
easat-3025	432	15	and	and	CCONJ
easat-3025	432	16	integrity	integrity	NOUN
easat-3025	432	17	in	in	ADP
easat-3025	432	18	state	state	NOUN
easat-3025	432	19	-	-	PUNCT
easat-3025	432	20	owned	own	VERB
easat-3025	432	21	enterprises	enterprise	NOUN
easat-3025	432	22	,	,	PUNCT
easat-3025	432	23	"	"	PUNCT
easat-3025	432	24	organisation	organisation	NOUN
easat-3025	432	25	for	for	ADP
easat-3025	432	26	economic	economic	ADJ
easat-3025	432	27	co	co	NOUN
easat-3025	432	28	-	-	NOUN
easat-3025	432	29	operation	operation	NOUN
easat-3025	432	30	and	and	CCONJ
easat-3025	432	31	development	development	NOUN
easat-3025	432	32	,	,	PUNCT
easat-3025	432	33	2018	2018	NUM
easat-3025	432	34	.	.	PUNCT
easat-3025	433	1	[	[	X
easat-3025	433	2	online	online	X
easat-3025	433	3	]	]	X
easat-3025	433	4	.	.	PUNCT
easat-3025	434	1	available	available	ADJ
easat-3025	434	2	:	:	PUNCT
easat-3025	434	3	https://www.oecd.org/.	https://www.oecd.org/.	NOUN
easat-3025	434	4	accessed	access	VERB
easat-3025	434	5	:	:	PUNCT
easat-3025	434	6	jun	jun	PROPN
easat-3025	434	7	.	.	PROPN
easat-3025	434	8	8	8	NUM
easat-3025	434	9	,	,	PUNCT
easat-3025	434	10	2022	2022	NUM
easat-3025	434	11	.	.	PUNCT
easat-3025	435	1	[	[	X
easat-3025	435	2	50	50	NUM
easat-3025	435	3	]	]	PUNCT
easat-3025	435	4	t.	t.	NOUN
easat-3025	435	5	ledger	ledger	NOUN
easat-3025	435	6	and	and	CCONJ
easat-3025	435	7	m.	m.	NOUN
easat-3025	435	8	rampedi	rampedi	PROPN
easat-3025	435	9	,	,	PUNCT
easat-3025	435	10	"	"	PUNCT
easat-3025	435	11	end	end	NOUN
easat-3025	435	12	of	of	ADP
easat-3025	435	13	the	the	DET
easat-3025	435	14	road	road	NOUN
easat-3025	435	15	:	:	PUNCT
easat-3025	435	16	a	a	DET
easat-3025	435	17	critical	critical	ADJ
easat-3025	435	18	review	review	NOUN
easat-3025	435	19	of	of	ADP
easat-3025	435	20	the	the	DET
easat-3025	435	21	local	local	ADJ
easat-3025	435	22	government	government	NOUN
easat-3025	435	23	fiscal	fiscal	ADJ
easat-3025	435	24	framework	framework	NOUN
easat-3025	435	25	,	,	PUNCT
easat-3025	435	26	"	"	PUNCT
easat-3025	435	27	public	public	ADJ
easat-3025	435	28	affairs	affairs	PROPN
easat-3025	435	29	research	research	PROPN
easat-3025	435	30	institute	institute	PROPN
easat-3025	435	31	,	,	PUNCT
easat-3025	435	32	2020	2020	NUM
easat-3025	435	33	.	.	PUNCT
easat-3025	436	1	[	[	X
easat-3025	436	2	online	online	X
easat-3025	436	3	]	]	X
easat-3025	436	4	.	.	PUNCT
easat-3025	437	1	available	available	ADJ
easat-3025	437	2	:	:	PUNCT
easat-3025	437	3	https://www.pari.org.za/.	https://www.pari.org.za/.	PRON
easat-3025	437	4	accessed	access	VERB
easat-3025	437	5	:	:	PUNCT
easat-3025	437	6	aug	aug	PROPN
easat-3025	437	7	.	.	PROPN
easat-3025	437	8	20	20	NUM
easat-3025	437	9	,	,	PUNCT
easat-3025	437	10	2022	2022	NUM
easat-3025	437	11	.	.	PUNCT
easat-3025	438	1	[	[	X
easat-3025	438	2	51	51	NUM
easat-3025	438	3	]	]	PUNCT
easat-3025	438	4	m.	m.	PROPN
easat-3025	438	5	d.	d.	PROPN
easat-3025	438	6	glasser	glasser	PROPN
easat-3025	438	7	and	and	CCONJ
easat-3025	438	8	j.	j.	PROPN
easat-3025	438	9	wright	wright	PROPN
easat-3025	438	10	,	,	PUNCT
easat-3025	438	11	"	"	PUNCT
easat-3025	438	12	south	south	ADJ
easat-3025	438	13	african	african	ADJ
easat-3025	438	14	municipalities	municipality	NOUN
easat-3025	438	15	in	in	ADP
easat-3025	438	16	financial	financial	ADJ
easat-3025	438	17	distress	distress	NOUN
easat-3025	438	18	:	:	PUNCT
easat-3025	438	19	what	what	PRON
easat-3025	438	20	can	can	AUX
easat-3025	438	21	be	be	AUX
easat-3025	438	22	done	do	VERB
easat-3025	438	23	?	?	PUNCT
easat-3025	438	24	"	"	PUNCT
easat-3025	438	25	law	law	NOUN
easat-3025	438	26	,	,	PUNCT
easat-3025	438	27	democracy	democracy	NOUN
easat-3025	438	28	and	and	CCONJ
easat-3025	438	29	development	development	NOUN
easat-3025	438	30	,	,	PUNCT
easat-3025	438	31	vol	vol	NOUN
easat-3025	438	32	.	.	PROPN
easat-3025	438	33	24	24	NUM
easat-3025	438	34	,	,	PUNCT
easat-3025	438	35	pp	pp	ADJ
easat-3025	438	36	.	.	PUNCT
easat-3025	439	1	413–441	413–441	NUM
easat-3025	439	2	,	,	PUNCT
easat-3025	439	3	2020.doi	2020.doi	NUM
easat-3025	439	4	:	:	PUNCT
easat-3025	439	5	10.17159/2077	10.17159/2077	NUM
easat-3025	439	6	-	-	SYM
easat-3025	439	7	4907/2020	4907/2020	NUM
easat-3025	439	8	/	/	SYM
easat-3025	439	9	ldd.v24.17	ldd.v24.17	NOUN
easat-3025	439	10	[	[	X
easat-3025	439	11	52	52	NUM
easat-3025	439	12	]	]	PUNCT
easat-3025	439	13	a.	a.	PROPN
easat-3025	439	14	b.	b.	PROPN
easat-3025	439	15	el	el	PROPN
easat-3025	439	16	yaqub	yaqub	PROPN
easat-3025	439	17	,	,	PUNCT
easat-3025	439	18	i.	i.	NOUN
easat-3025	439	19	musa	musa	PROPN
easat-3025	439	20	,	,	PUNCT
easat-3025	439	21	and	and	CCONJ
easat-3025	439	22	s.	s.	PROPN
easat-3025	439	23	magaji	magaji	PROPN
easat-3025	439	24	,	,	PUNCT
easat-3025	439	25	"	"	PUNCT
easat-3025	439	26	impact	impact	NOUN
easat-3025	439	27	of	of	ADP
easat-3025	439	28	mismanagement	mismanagement	NOUN
easat-3025	439	29	and	and	CCONJ
easat-3025	439	30	embezzlement	embezzlement	NOUN
easat-3025	439	31	of	of	ADP
easat-3025	439	32	public	public	ADJ
easat-3025	439	33	funds	fund	NOUN
easat-3025	439	34	on	on	ADP
easat-3025	439	35	government	government	NOUN
easat-3025	439	36	parastatals	parastatal	NOUN
easat-3025	439	37	,	,	PUNCT
easat-3025	439	38	"	"	PUNCT
easat-3025	439	39	indonesian	indonesian	ADJ
easat-3025	439	40	journal	journal	NOUN
easat-3025	439	41	of	of	ADP
easat-3025	439	42	accounting	accounting	NOUN
easat-3025	439	43	and	and	CCONJ
easat-3025	439	44	governance	governance	NOUN
easat-3025	439	45	,	,	PUNCT
easat-3025	439	46	vol	vol	NOUN
easat-3025	439	47	.	.	PROPN
easat-3025	439	48	8	8	NUM
easat-3025	439	49	,	,	PUNCT
easat-3025	439	50	no	no	INTJ
easat-3025	439	51	.	.	NOUN
easat-3025	439	52	1	1	NUM
easat-3025	439	53	,	,	PUNCT
easat-3025	439	54	pp	pp	ADJ
easat-3025	439	55	.	.	PUNCT
easat-3025	439	56	1–18	1–18	NUM
easat-3025	439	57	,	,	PUNCT
easat-3025	439	58	2024	2024	NUM
easat-3025	439	59	.	.	PUNCT
easat-3025	440	1	[	[	X
easat-3025	440	2	53	53	NUM
easat-3025	440	3	]	]	PUNCT
easat-3025	440	4	p.	p.	NOUN
easat-3025	440	5	jonck	jonck	PROPN
easat-3025	440	6	and	and	CCONJ
easat-3025	440	7	l.	l.	PROPN
easat-3025	440	8	nwosu	nwosu	PROPN
easat-3025	440	9	,	,	PUNCT
easat-3025	440	10	"	"	PUNCT
easat-3025	440	11	the	the	DET
easat-3025	440	12	influence	influence	NOUN
easat-3025	440	13	of	of	ADP
easat-3025	440	14	demographic	demographic	ADJ
easat-3025	440	15	variables	variable	NOUN
easat-3025	440	16	on	on	ADP
easat-3025	440	17	financial	financial	ADJ
easat-3025	440	18	record	record	NOUN
easat-3025	440	19	keeping	keeping	NOUN
easat-3025	440	20	in	in	ADP
easat-3025	440	21	small	small	ADJ
easat-3025	440	22	-	-	PUNCT
easat-3025	440	23	and	and	CCONJ
easat-3025	440	24	mediumsized	mediumsized	ADJ
easat-3025	440	25	enterprises	enterprise	NOUN
easat-3025	440	26	in	in	ADP
easat-3025	440	27	the	the	DET
easat-3025	440	28	south	south	ADJ
easat-3025	440	29	african	african	ADJ
easat-3025	440	30	informal	informal	ADJ
easat-3025	440	31	sector	sector	NOUN
easat-3025	440	32	,	,	PUNCT
easat-3025	440	33	"	"	PUNCT
easat-3025	440	34	journal	journal	NOUN
easat-3025	440	35	of	of	ADP
easat-3025	440	36	economic	economic	ADJ
easat-3025	440	37	and	and	CCONJ
easat-3025	440	38	financial	financial	ADJ
easat-3025	440	39	sciences	science	NOUN
easat-3025	440	40	,	,	PUNCT
easat-3025	440	41	vol	vol	NOUN
easat-3025	440	42	.	.	PROPN
easat-3025	440	43	15	15	NUM
easat-3025	440	44	,	,	PUNCT
easat-3025	440	45	no	no	INTJ
easat-3025	440	46	.	.	NOUN
easat-3025	440	47	1	1	NUM
easat-3025	440	48	,	,	PUNCT
easat-3025	440	49	pp	pp	ADJ
easat-3025	440	50	.	.	PUNCT
easat-3025	440	51	1	1	NUM
easat-3025	440	52	–	–	PUNCT
easat-3025	440	53	9,2022	9,2022	NOUN
easat-3025	440	54	.	.	PUNCT
easat-3025	440	55	doi	doi	NOUN
easat-3025	440	56	:	:	PUNCT
easat-3025	440	57	10.4102	10.4102	NUM
easat-3025	440	58	/	/	SYM
easat-3025	441	1	jef.v15i1.681	jef.v15i1.681	PRON
easat-3025	441	2	[	[	X
easat-3025	441	3	54	54	NUM
easat-3025	441	4	]	]	PUNCT
easat-3025	441	5	a.	a.	PROPN
easat-3025	441	6	y.	y.	PROPN
easat-3025	441	7	demamu	demamu	PROPN
easat-3025	441	8	,	,	PUNCT
easat-3025	441	9	"	"	PUNCT
easat-3025	441	10	legal	legal	ADJ
easat-3025	441	11	issues	issue	NOUN
easat-3025	441	12	of	of	ADP
easat-3025	441	13	transparency	transparency	NOUN
easat-3025	441	14	and	and	CCONJ
easat-3025	441	15	disclosure	disclosure	NOUN
easat-3025	441	16	in	in	ADP
easat-3025	441	17	ethiopian	ethiopian	ADJ
easat-3025	441	18	state	state	NOUN
easat-3025	441	19	-	-	PUNCT
easat-3025	441	20	owned	own	VERB
easat-3025	441	21	enterprises	enterprise	NOUN
easat-3025	441	22	:	:	PUNCT
easat-3025	441	23	a	a	DET
easat-3025	441	24	global	global	ADJ
easat-3025	441	25	perspective	perspective	NOUN
easat-3025	441	26	,	,	PUNCT
easat-3025	441	27	"	"	PUNCT
easat-3025	441	28	international	international	ADJ
easat-3025	441	29	journal	journal	NOUN
easat-3025	441	30	of	of	ADP
easat-3025	441	31	law	law	NOUN
easat-3025	441	32	and	and	CCONJ
easat-3025	441	33	management	management	NOUN
easat-3025	441	34	,	,	PUNCT
easat-3025	441	35	vol	vol	NOUN
easat-3025	441	36	.	.	PROPN
easat-3025	442	1	12	12	NUM
easat-3025	442	2	,	,	PUNCT
easat-3025	442	3	no	no	INTJ
easat-3025	442	4	.	.	NOUN
easat-3025	442	5	5	5	NUM
easat-3025	442	6	,	,	PUNCT
easat-3025	442	7	pp	pp	ADJ
easat-3025	442	8	.	.	PUNCT
easat-3025	443	1	138–145	138–145	NUM
easat-3025	443	2	,	,	PUNCT
easat-3025	443	3	2024	2024	NUM
easat-3025	443	4	.	.	PUNCT