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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

Shack study holds research and social upliftment opportunities
2015-02-10

Photo: Stephen Collett

When Prof Basie Verster, retired head of the Department of Quantity Surveying at the University of the Free State (UFS), initiated an alternative form of housing for Johannes - one of his employees - a decision was made to base research on this initiative. This research project in Grasslands, Heidedal focused on the cost and energy efficiency of green and/or sustainable shacks.

Esti Jacobs from the Department of Quantity Surveying, together with an honours student in Quantity Surveying, a master’s student in Architecture, and young professionals at Verster Berry, helped with the project.

The physical goals of the project were to create a structure that is environmentally friendly, and maintains a comfortable interior climate in winter and summer, as well as being cost-effective to erect. The structure also had to be socially acceptable to the family and the community.

“The intention was to make a positive contribution to the community and to initiate social upliftment through this project. Structures such as the ‘green shack’ may serve as an intermediate step to future housing possibilities, since these structures are relatively primitive, but have economic value and could be marketable,” she said.

Esti explains the structure of the building, which consists of gum poles and South African pine bearers, with a timber roof and internal cement block flooring. The building is clad with corrugated iron and has a corrugated iron roof finish. Additional green elements added to the structure were internal Nutec cladding, glasswool insulation in walls, internal gypsum ceiling boards with ‘Think Pink’ insulation, internal dividing wall and door, polystyrene in the floors, and tint on the windows. A small solar panel for limited electricity use (one or two lights and electricity to charge a cellphone) and a Jojo water tank for household consumption by the inhabitants were also installed.

Esti said: “Phase one of the research has been completed. This phase consisted of an investigation into the cost of an alternative form of housing structure (comparing traditional shacks with the planned structure) as well as the construction process of the physical housing structure.

“Phase two of the research, commencing in February 2015, will last for two to three years. This phase will include the installation of temperature and relative humidity logging devices inside the existing traditional shack and the new green shack. The logs will be regularly monitored by the UFS Department of Quantity Surveying and Construction Management.

These data will enable the researchers to measure the differences in comfort levels inside the two different structures. The data, together with other information such as building materials and methods, are then processed by software programs. Through the simulation of different environments, building materials, and alternate forms of energy, software models can be used to come up with conclusions regarding more energy-friendly building materials and methods. This knowledge can be used to improve comfort levels within smaller, low-cost housing units.

The UFS will be working with Prof Jeff Ramsdell of the Appalachian State University in the USA and his team on the second phase of the project.

“This research project is ongoing and will be completed only in a few years’ time,” said Esti.

The results of the research will be published in accredited journals or at international conferences.

 

For more information or enquiries contact news@ufs.ac.za.

 

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