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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

‘Sola Scriptura’ — Does Scripture still reign as authority?
2017-02-21

Description: Theology Open Day Tags: Theology Open Day

Thania Labuschagne, Nico Oosthuizen, and
Suthea van der Westhuizen.
Photo: Supplied


Reformation 500: Sola Scriptura [scriptural authority] and contemporary conflicts of interpretation was the theme for the Faculty of Theology and Religion’s official opening and annual Open Day on the Bloemfontein Campus of the University of the Free State (UFS). The faculty was recently renamed to be more inclusive of other denominations, as well as to be sensitive to the impact religion has on society, both in the past and presently.

In his welcoming address to first-year students, Prof Fanie Snyman, Dean of the Faculty of Theology and Religion, said, “I hope that you indulge in the theological dish served to you, and that it will create in you a deep hunger to know more.”

One first-year, Neo Kgaje, had this to say, “I first wanted to do Archaeology, but then I decided to follow my calling as a missionary and study Theology. I would like to serve in my own community in Botshabelo.”

Thania Labuschagne, former chairperson of the Sola Gratia student association, said, “The annual opening is always very special for me. We become part of a family here.” Her message for first-years was, “Maintain your passion for what you do. Make sure of your calling, and everything else will fall into place.”

Prizes awarded
Prizes were awarded to several students who excelled in the previous year. The best third-year student in 2016 was Suthea van der Westhuizen; best fourth-year BTh student, Thania Labuschagne; and Nico Oosthuizen was recognised as the best Master of Divinity in the fifth year.

The Director of Shepherd Centre for spiritual leaders, Dr Gerhard Botha, awarded certificates for the completion of a 9-module short learning programme presented by the centre.

"May you hunger to know more"—
Prof Fanie Snyman, Dean of the
Faculty of Theology and Religion

Current affairs addressed through scriptural analysis
While acknowledging that the debates around the authority of Scripture are complex and not easily resolved, Prof Hendrik Bosman from the Faculty of Theology at Stellenbosch University (SU) argued that it is an indispensable precept of Christian theology. However, it can no longer be taken as a given, since the authority of Scripture is increasingly vulnerable. He said, “Sceptic academics and critical theologians are challenging the more traditional ways of accepting the authority of Scripture.”

Prof Bosman highlighted the negative impact that certain claims of scriptural authority have had on the marginalised and vulnerable groups in society — “the suffering endured by people of colour, Jews, the LGBTQI community, and women due to prejudice and hatred. … [When reading the Bible], one must also be held accountable by the marginalised and the vulnerable in society.”

Prof Juliana Claassens (Faculty of Theology, SU) presented Beyond Revenge: Responsible Bible Reading Practices in a Traumatised Land. “As a community of believers who hold dear the principle of Sola Scriptura, what do we do with texts that revel in the downfall of the enemy and propagate revenge as a viable solution to the hurt and pain people are experiencing?”

Prof Claassens continued, “This question is particularly relevant given the deep wounds that many in this beautiful country of ours carry. … There is thus a real danger that expressions of violence survive and grow ever stronger with each utterance, until the violent ideas they propagate are considered to be normal.” Her recommendation? “Foster communities of care, focused on breaking down walls, instead of erecting them.”

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