The National Treasury v Kubukeli (20567/2014) [2015] ZASCA 141 (30 September 2015) per Van der Merwe AJA (Mpati P, Mhlantla, Majiedt and Saldulker JJA concurring)
The Supreme Court of Appeal allowed the appeal and held that in an investigation being conducted into financial irregularities it was not necessary to afford anyone the right to be heard nor to require their participation in the investigation. The purpose for which the power was given was achieved as the main import of the investigation and the report was to identify shortcomings in the financial management and internal control of the municipality and to recommend improvements. No final or binding decisions were made and the municipality was not under any obligation to accept any of the recommendations.