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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

Horse-riding therapy improves self-confidence in children
2016-05-10


This group of Honours students in Psychology at the University of the Free State was honoured with the best postgraduate Service Learning award at the prize-giving function of the Faculty of the Humanities. From the left are Adriana de Vries, Hershel Meyerowitz, Simoné le Roux, Wijbren Nell, Melissa Taljaard, and Gerán Lordan. Photo: Marizanne Cloete.

Horse-riding therapy helps to improve self-confidence in children, and changes their perception of themselves. It puts them in a totally new environment where they can be free of any judgement.

According to Wijbren Nell, who achieved his Honours degree in Psychology at the University of the Free State (UFS), this is the ideal therapy when working with children with disabilities. He said it was amazing to see how they developed.

He was part of a group of Honours students in Psychology who received the best postgraduate Service Learning award in the Faculty of the Humanities for their community project. In 2015, this project by Wijbren, Hershel Meyerowitz, Gerán Lordan, Melissa Taljaard, Simoné le Roux, and Adriana de Vries, was part of their module Community and Social Psychology. They were honoured at the Faculty’s prize-giving function on 15 April 2016.

Purpose of project

“Our purpose with the project was to demonstrate to the children that they could still accomplish something, despite their disabilities,” Wijbren said. The students work on a weekly basis with learners from the foundation phase of the Lettie Fouché School in Bloemfontein. Marie Olivier’s Equistria Therapeutic Development Trust serves as the site for the community project. She has a long standing partnership with the UFS.

Horse-riding and therapy

According to Wijbren, the idea was to stimulate the psychomotor functioning of the children, as well as to promote their psychological well-being. He said research has shown that there is incredible therapeutic value in horse-riding. In this specific case, it has improved the children’s self-confidence, as they may have a poor self-image as a result of their disabilities.

“At the beginning of the year, there was a girl who didn’t even want to come close to a horse, let alone getting onto the horse. We kept on trying, and, once she was on the horse, we couldn’t get her down. This was the amazing thing about the project,” said Wijbren.

Award a surprise

Wijbren said the award was a honour and surprise to his group. He was full of praise for Dr Pravani Naidoo, a lecturer in Psychology at the UFS, who coordinates the therapeutic horse riding project. “She has a tremendous passion for this project, and challenged us to think on our feet. She is a real inspiration.”

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