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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

UFS responds to media reports about UFS101
2012-08-18

The UFS101 is a cross-disciplinary module of the University of the Free State (UFS) that encourages critical thinking and offers access to knowledge beyond the specific qualifications for which students are registered. This is a multi-disciplinary academic curriculum that includes topics in astronomy, nanotechnology, history, law, anthropology and religion.

Throughout the seven units students are taught to think broadly rather than narrowly, and critically rather than through rote-learning.

The core curriculum module raises some difficult questions about science, humanity and the universe that have occupied human beings for centuries. There is considerable effort put into the module to enable balance, respect, and independent thinking. Students are not taught what to think but are offered different perspectives on difficult issues.

“In my unit on the question ‘how should we deal with the past?’ every effort is made for students to examine the perspectives on history held by people from different communities in South Africa,” said Prof. Jonathan Jansen, Vice-Chancellor and Rector of the UFS.

Students are then encouraged to speak in class, online and in tutorial groups where they are given ample opportunities to take a position and defend it not through emotion and anger, but through logic and reason.

The objective of the module is to equip students to deal with “the present past” in constructive and empathetic ways. They are also prepared to become active citizens outside the classroom and gain skills they can use anywhere in the world.

Some students find the module difficult at first, since most of them are not used to the practice of critical thinking and dealing with difficult questions from the past, the present and the future. Most students gradually come to enjoy the core curriculum module as they become accustomed to a new style of teaching and learning.

There are 700 first-year modules at the UFS. This is the only one module offered to students in English so that all students, local and international, can engage with one another directly on the subject matter discussed in the module. However, the module material is also available in Afrikaans online.It is a pity that AfriForum Jeug Kovsies did not discuss their concerns with the presenters of the module, but chose to do it through the media.

It is a pity that AfriForum Jeug Kovsies did not discuss their concerns with the presenters of the module, but chose to do it through the media.

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