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11 October 2019 | Story Valentino Ndaba | Photo Johan Roux
JN Boshoff Memorial lecture
From left: Prof Hendri Kroukamp (Dean of the Faculty of Economic and Management Science), Prof Puleng LenkaBula (Vice-Rector: Institutional Change, Student Affairs, and Community Engagement), Kimi Makwetu (Auditor-General South Africa), and Dr Lyndon du Plessis (Head of the Department of Public Administration and Management).
It is reported R390 billion in irregular expenditure has been accumulated over the past 10 years since the 2008-09 financial year. Local government has experienced an upward trend from R3 billion to R21 billion, while an increase from R1 billion to R51 billion has been seen at provincial government level.

Fixing the crisis 

South Africa’s global credit quality has deteriorated as a result of poor financial performance.  This is evidenced by the numerous downgrades from Moody’s over the past few years. The Auditor-General Kimi Makwetu proposes that accountability has the potential to resolve the issue.

Makwetu presented this year’s JN Boshoff Memorial Lecture titled: Accountability as a basis for service delivery and economic growth at the University of the Free State’s Bloemfontein Campus on Wednesday 9 October 2019. 

“The whole idea of accountability as a basis for service delivery and economic growth is a pursuit that needs to be tackled from different angles because auditors are not going to succeed if the tone at the top in the institutions is not at the right place.”

Auditing irregularities remain a cause for concern 
The Auditor-General referred to auditing irregularities as an imbalance between people, money, and material. He alluded to the need to “narrow the space for the abuse of public resources” by escalating the level of preventive controls so that materials are paid for and delivered. The Amendment Act becomes instrumental in achieving this.

President Cyril Ramaphosa proclaimed 1 April 2019 as the official commencement date of the Public Audit Amendment Act (Act No. 5 of 2018) which introduced new mechanisms to ensure that audit findings are properly addressed and recommendations are implemented.  The Act is a tool to root out material irregularities such as fraud, theft, non-compliance with or contravention of legislation, or a breach of a fiduciary duty.

Expanding the scope of auditors

The Act empowers auditors to enforce accountability in the form of referring irregularities to public bodies for further investigation, recommending binding remedial actions, and issuing certificates of debt.

According to Makwetu accountability means that citizens’ rights to service delivery are respected. “Improved accountability speaks directly to the government’s ability to appropriately manage public resources to the benefit of the citizens they serve. It created a solid foundation for service delivery to take place and for the citizens to tangibly experience and feel the vision set by the constitution.” 

For service delivery and economic growth to manifest, accountability in the public sector needs to become second nature. The role of auditors in ensuring this shift is therefore of utmost importance.

News Archive

The TRC legitimised apartheid - Mamdani
2010-07-20

 Prof. Mahmood Mamdani
“The Truth and Reconciliation Commission (TRC) accepted as legitimate the rule of law that undergirded apartheid. It defined as crime only those acts that would have been considered criminal under the laws of apartheid.”

This statement was made by the internationally acclaimed scholar, Prof. Mahmood Mamdani, when he delivered the Africa Memorial Lecture at the University of the Free State (UFS) last week on the topic: Lessons of Nuremberg and Codesa: Where do we go from here?

“According to the TRC, though crimes were committed under apartheid, apartheid itself – including the law enforced by the apartheid state – was not a crime,” he said.

He said the social justice challenges that South Africa faced today were as a result of the TRC’s failure to broaden the discussion of justice beyond political to social justice.

He said it had to go beyond “the liberal focus on bodily integrity” and acknowledge the violence that deprived the vast majority of South Africans of their means of livelihood.

“Had the TRC acknowledged pass laws and forced removals as constituting the core social violence of apartheid, as the stuff of extra-economic coercion and primitive accumulation, it would have been in a position to imagine a socio-economic order beyond a liberalised post-apartheid society,” he said.

“It would have been able to highlight the question of justice in its fullness, and not only as criminal and political, but also as social.”

He said the TRC failed to go beyond the political reconciliation achieved at Codesa and laid the foundation for a social reconciliation. “It was unable to think beyond crime and punishment,” he said.

He said it recognised as victims only individuals and not groups, and human rights violations only as violations of “the bodily integrity of an individual”; that is, only torture and murder.

“How could this be when apartheid was brazenly an ideology of group oppression and appropriation? How could the TRC make a clear-cut distinction between violence against persons and that against property when most group violence under apartheid constituted extra-economic coercion, in other words, it was against both person and property?”, he asked.

“The TRC was credible as performance, as theatre, but failed as a social project”.

Prof. Mamdani is the Director of the Institute of Social Research at the Makerere University in Kampala, Uganda; and the Herbert Lehman Professor of Government in the Department of Anthropology at the Columbia University in New York, USA.

Media Release
Issued by: Mangaliso Radebe
Assistant Director: Media Liaison
Tel: 051 401 2828
Cell: 078 460 3320
E-mail: radebemt@ufs.ac.za  
20 July 2010
 

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