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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

Prestige scholar, Oliver Mutanga, to continue research at University of Pavia through CICOPS scholarship
2014-12-19

 

Oliver Mutanga has been awarded a 2015 CICOPS scholarship – one of only ten researchers world-wide to be afforded this opportunity. The scholarship enables Mutanga to visit the University of Pavia in Italy from January to March next year to expand his research.

As a second-year PhD student taking part in the Vice-Chancellor’s Prestige Scholars Programme, Mutanga is well on his way to achieve his goal of becoming an internationally-recognised scholar. He is currently conducting his research at our Centre for Research on Higher Education and Development under the supervision of Prof Melanie Walker and Dr Lis Lange. In his PhD, Mutanga examines the processes through which disabled students make their educational choices and negotiate different socio-cultural and institutional structures in higher education.

During his stay in Italy, Mutanga will work with Prof Enrica Chiappero-Martinetti on the intersectionality of disability, disadvantage and other social variables. “I will also present lectures and seminars on my PhD work at Pavia University and meet with other young capabilities approach scholars,” Mutanga says.

There is a growing acknowledgement nationally and internationally that there is limited data and understanding of the framing on disability issues. As such, data on the experiences of disabled students in higher education is important and timely in preparation of the Post 2015 Development Agenda.

Mutanga’s preliminary analysis challenges the popular discourse that is so common in South African higher education debates that they receive unprepared students into their institutions. The data seems to indicate the opposite, though: that it might be the institutions that are underprepared to receive diverse students. The study advocates for a capabilities-based conception of student equity that focuses on the widening of opportunities for all students within higher education to pursue what they have reason to value.

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