The nature and functioning of governments in the 21st century has evolved to consider additional measures that offer increased responsiveness towards citizens in the provisioning of service delivery. The daily functioning and implementation of programmes requires that public officials, especially at senior management levels, need not only guard against the wastage of diminishing public resources, but maintain efficient and effective public services. This matter of diminishing public resources has also been clear during the current global economic challenges, which have their roots in the 2008 global economic crisis. This is where, for example, the South African Treasury has responded by introducing austerity measures that sought to curtail spending on non-essentials for all government departments at national and provincial spheres. Maintaining and ensuring adherence to these austerity measures requires strong internal