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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

PSP produces first Y1-rating in UFS Faculty of Economic and Management Sciences
2015-12-14

Dr Andrew Cohen, a research fellow at the University of the Free State, recently received a distinguished National Research Foundation Y1-rating.
Photo: Sonia Small

The latest success story of the Vice-Chancellor’s Prestige Scholars Programme (PSP) is that the first National Research Foundation (NRF) Y1-rating was awarded recently to a scholar while teaching in the Faculty of Economic and Management Sciences at the University of the Free State (UFS).

Dr Andrew Cohen received this distinguished rating on 10 November 2015. It is awarded to a “young” (younger than 40) scholar five years or less post-PhD, whose curriculum vitae predicts, according to a panel of international and local reviewers, that he is poised to become a leader in his field. Dr Cohen is a research fellow at the UFS.

This rating is a reflection of Dr Cohen’s record over the past eight years, and the scholarly environment he was part of at the UFS under leadership of Prof Ian Phimister. Cohen is currently a research fellow in Prof Phimister’s International Studies Group.  He taught economic history in the Department of Economics until September 2015, when he joined the School of History at the University of Kent.

Dr Cohen’s professional trajectory is emblematic of the visionary approach of the UFS Prestige Scholars Programme (PSP): to support prestige scholars with advanced mentorship, and the creation of a college of peers in order to nurture intellectual breadth and depth to generate knowledge over disciplines.

The PSP was initiated by Prof Jonathan Jansen, Vice-Chancellor and Rector of the UFS in 2011.

“Jonathan Jansen’s prestige scholars have become sought after in the academic community at large, as this recent appointment at the University of Kent indicates,” says Professor Neil Roos, co-director of the PSP. “Yet the alumni’s commitment to the programme, the university and their peers continues.”

Cohen is the editor (with Casper Andersen) of the five volume, The Government and Administration of Africa, 1880-1939. Dr Cohen’s next project is forthcoming from I.B. Tauris, The Politics and Economics of Decolonisation: The Failed Experiment of the Central African Federation.

 

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