Escon Accreditation No
LGRS-1005-130325
R12, 999.99
Tel 011 028 8299 Fax: 011 492 0517: Fax to Email: 086 652 0176: Email: info@escon.co.za : Web: www.escon.co.za
A FREE LAPTOP OR
5th and 6th May 2015 in Birchwood Conference Centre Boksburg Johannesburg
7th and 8th May 2015 in ICC Hotel East London
Guest Speaker: Ass. Prof, Marcus Intehle BSc (Hons); Mcom and DCom
A FREE IPAD OR
This is an Accredited Course & SAQA aligned (US 116342, NQF Level 6, Credits: 15)
Due to the high demand for unauthorised, irregular or fruitless and wasteful expenditure
course, seats are limited. Please book early to secure your place.
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND RECOVERY
IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
Dear Delegate,
Thank you for your interest in Escon your preferred skills provider. A Certificate from Escon will prepare you to
step up to a higher level of professional excellence and help shape the future of your organisation
The purpose of this workshop is to provide clarity on the procedures to be followed when dealing with
unauthorised, irregular or fruitless and wasteful expenditure.
Municipalities and departments collect monies from the public in the form of rates, taxes, levies, surcharges,
duties and service charges, receive grants from national and provincial government and borrow for capital
expenditure or bridging finance for short term purposes. These resources are appropriated by Council for the
purpose of fulfilling its powers and functions, primarily to deliver services, in accordance with their mandate as
set out in sections 151,153 and 156 of the Constitution.
The Auditor-General has highlighted an escalating trend in unauthorised, irregular, fruitless and wasteful
expenditure in municipalities over recent years, evident in the audit reports and summarized in the annual
reports on local government. We have also noticed a sense of uncertainty amongst municipalities on the
understanding of how irregular expenditure should be treated and who has the legislative power to deal with
irregular expenditure. The uncertainty relates mainly to how municipalities should conclusively deal with such
matters, the process to be followed and the manner in which such matters should be recorded and disclosed.
This workshop aims to provide clarity in this regard so that there is a common understanding on the process to
be followed in dealing with these categories of expenditure.
Once the Accounting Officer becomes aware of any allegation of irregular expenditure, such allegation may be
referred to the organisationss own Internal Audit Unit or any other appropriate investigative body for
investigation, to determine whether or not grounds exist for a charge of financial misconduct to be laid against
the official liable for the expenditure.
As is touched upon in the first section of this report, good forecasting requires honesty from all concerned. If
senior management only wants to see breakeven in the forecast, it removes any incentive to forecast
accurately. Who would forecast a deficit if they risk being fired or a surplus if they risk having it removed and
given to a failing organisation? It is much easier to forecast breakeven until late in the year, but this is simply
not good practice. As, we hope, the organisations move away from the unauthorized expenditure and deficits
of recent years, it needs to change its culture to permit more honesty in forecasting.
It is in this respect that this 2012/2013 Medium-term Expenditure Framework should reflect organisational
commitment and strategic developmental agenda to meet the challenges of poverty, inequality and access to
quality services in education, health, social development, human settlements, agriculture and growing the
provincial economy:
I congratulate you on your choice to attend our workshop and thank you for choosing Escon.
Sincerely,
Joey Bezeng (Managing Director)
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND
RECOVERY IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
SPEAKERS FACULTY
Ass. Prof, Marcus Intehle BSc (Hons); Mcom University of North West (Supply Chain Management) and DCom University of
South Africa: Senior Public Sector Consultant in South Africa and Senior Lecturer at the University of South Africa
Prof. Marcus is a Doctor from the University of South Africa with major focus on Supply Chain Management. He has presented
papers on public sector supply chain, in Italy, Spain, the US Australia, South Africa etc. and has more than 10 years of
consulting experience, providing guidance on supply chain policy development. He has consulting experience in South Africa at
National, Provincial and Municipal levels. He is an Expert in Supply Chain Management, Procurement, Strategic Sourcing,
Inventory, and Warehouse and Store Management as well as logistics management with leadership practical industrial
experience in the field. His extensive experience also includes SCM risk management, quantification and analysis, and quality
systems benchmarking and has presented supply chain management solutions in more than 14 countries across the globe.
Prof. Marcus has developed the following management and training solutions for public sector organisations in the area of
Supply Chain Management (SCM): Organisational Procurement Diagnostic & Review, Supply Chain Management
Implementation, Gap Analysis / Needs Analysis, Supply Chain Management Policy development in accordance with applicable
legislation and internationally best practices, Drafting of Supply Chain Management Delegations of Authority, Operational
Workflow (Process Maps) and Procedure Manuals, Design Templates, Tender Management documentation and advisory
services and Supply Chain Management Advisory Service
Themba Mazibuko BCom, CA (SA) CFA and Risk Management HDIP (Current); President: Dupleix Institute & Senior Financial
Consultant: Absa Bank and a Public Sector Consulting in Finance and Management
Themba Dupleix Mazibuko is a sought-after inspirational keynote speaker, consultant and an aspiring global business thinker
and futurist who has passionately delivered over 100 keynote speeches and workshop sessions in Southern Africa. He is the
founder and president of the Dupleix Institute, a rapidly growing global organisation specialising in the delivery of customised,
research-based and inspiring workshop programmes. He worked as a Senior Manager for KPMG specialising in the audit of
financial institutions.
In 2008, Themba left KPMG to launch Dupleix Institute and two other companies, Dupleix Consulting and Dupleix Capital
Management. A member of the World Future Society and provisional member of the Association of Professional Futurists,
Themba researches, speaks and trains in the areas of success, strategy and futurism. Currently Themba is studying for the
Chartered Financial Analyst and Financial Risk Management qualifications and serves on the board of trustees of an
international youth organisation. He is an active member of the Toastmasters organisation where he has participated and
excelled in countless speech contests and acted as a mentor to some clubs. He also spends his time writing articles on the
future.
Nick Olivier is a Certified Fraud Examiner and Managing Director of Strategic Investigations and Seminars (Pty) Ltd and is a
Member of the Institute of Directors and Association of Certified Fraud Examiners.
He holds a Bachelor of Arts (Police Science) from UNISAs College of Law, completed Programmes in Financial Management
and Business Management from UNISAs Centre for Business Management and successfully completed the Advanced
Certificate: Fraud Examination (FASSET)
He joined the private sector in 1995 after serving the South African Police Service as a Detective with the Commercial Crime
Branch. Nick excelled as a Financial Advisor and Insurance Broker at Old Mutual, PLC from 1995 to 2000 after which he held
several management positions, including positions in distribution, operations, production and projects at Media24 Ltd up to
March 2008. He presented various topics at seminars in South Africa, Rwanda and Zimbabwe.
He is the Forensic Investigation and Dispute Examination Project Leader for Forensics4Africa and as a Certified Fraud
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND
RECOVERY IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
Examiner assumes the role as witness representative for the investigation team. He frequently travels throughout Africa as a
dedicated facilitator for the Advanced Certified Fraud Examination qualification. He is no stranger to the public speaking
platform and is able to effectively communicate with audiences and present informative sessions on various topics within the
forensic and fraud investigation field
Joey Bezeng: BSc, CAIB (SA), MBA Finance - UK, DBA Finance and Investment - USA (Current) Consultant: Milpark Business
School; Past - Chief Financial Officer, Requisite Business Solutions (Mining Company). He is a member of the Institute of
Bankers South Africa and a Local Government and Public Finance Expert
Joey is a Facilitator and Assessor and has facilitated many seminars on the practical application of financial tools and
techniques to a wide range of audiences. Joey is a Public and Municipal Finance Expert that has assisted the National
Treasury in the development of workshop material for the Local Government. His experience in senior finance and
Investment management positions covers both private and public sector organisations in South Africa. He is currently a
Company Director. He also lectures Finance and Banking at Damelin School of Banking and Milpark Business School in
Johannesburg. He currently lectures, SAIM, MBA, ICB, CFA, BBA, BCom Banking and the like on part time basis. He has
conducted so many workshops for the public sector unmasking, demystifying the implementation of PFMA and MFMA as
about 132 Public Sector Acts and Treasury Regulations. Crucially, he is so passionate about making finance relevant and
understandable especially for public sector employees. Joey is consistently rated as excellent in his delivery and content
for presentations.
He currently heads a CEMAC (Central African States) Team of Expert who are currently developing and benchmarking with
other countries including South Africa to introduce Best Practice management and administration of the Public Sector and
Local Government Institutions. He is currently workshop in the SADC region with a focus in the public sector and Local
Government Administration. His expertise is in the areas but not limited to Budgeting, Revenue and Expenditure Supply
Chain, Financial Management, Investment and General Administration
Abanda Colin: LLB and LLM University of Johannesburg, Postgrad Diploma in Corporate Governance, Money Laundering and
Compliance University of Johannesburg, Part Time Senior Lecturer at Milpark Business School Johannesburg
Colins presentations are the result of years of practice within an intensely competitive South Africa, first as an outstanding
facilitators with more than eight years of experience in labour law matters. He is experienced adviser to different institutions
in South Africa. Audiences respond enthusiastically to the insights, analysis and practical instruction Colin offers as he applies
his unique perspective and style to each individualized programme. Colins work is in the areas of Labour Law, Basic Condition
of Employment, Employment Equity, Affirmative action etc. His diagnosis and solutions to different companies he has
consulted for can only be understood in his clients testimonies.
Colin is a legal expert, with significant litigation experience, who advises on the full range of employment law issues including
both contentious and non-contentious matters for a range of corporate, government and state sector clients. He regularly
attends mediation on behalf of clients and is focused on achieving pragmatic and commercially driven outcomes for clients.
Colin is an employment Consultant who provides consulting advice in all areas of employment law including health and
safety, employment, public law and education law. Colins areas of expertise include drafting employment documentation,
representing both private and public sector employers at mediation, the Employment Relations and providing legal opinions
on employment to several Homan Resource Professionals at Senior levels
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND
RECOVERY IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
available to employees are utilised efficiently, effectively, economically and for authorised official purposes,
ensuring that the organisations resources are managed in compliance with the PFMA, the Treasury
Regulations and other relevant legislation, ensure that irregular, unauthorised or fruitless and wasteful
expenditure is detected, processed, recorded, and reported timeously
Why should you attend this workshop?
The reasons why you should attend this workshop include the following:
Learn about the Latest National Treasury regulation on PFMA, unauthorised, irregular or fruitless and
wasteful expenditure
Identify the strengths of organising an effective unauthorised, irregular or fruitless and wasteful
expenditure planning and the obstacles to implementing good Revenue and Expenditure Forecasting
measures where reform may be needed
Appreciate the practical, operational benefits and how the principles of unauthorised, irregular or
fruitless and wasteful expenditure can be applied specifically to your organisation
Understand the roles and responsibilities of Revenue and Expenditure Forecasting within the confine
of your organisation.
Learn about the latest insights and developments in unauthorised, irregular or fruitless and wasteful
expenditure &Hear from the highest level facilitators in the industry discussing issues that matter
Network and build relations with peers from the public and private sector
Workshop Methodology
This intensive 2-day course classes will combine tutorial sessions and case studies with interactive learning
exercises. All delegates will be provided with a CD containing all the different presentations from the different
skilled facilitators and a certificate of attendance. There may be some pre-seminar materials for use
throughout the course.
Who should attend?
The intended audience is for those involved in the leading, supervision, management, operation or control of
public sector bodies. In particular the course will hold a practical appeal for delegates from Budgeting, Cost
Center, Revenue and Expenditure Forecasting units. It is also of value and interest to specialists, officers,
directors and officials at all grades who require knowledge of Revenue and Expenditure Forecasting and who
wish to progress their careers.
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND
RECOVERY IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
DAY ONE
FICA Act
FAIS Act
POCA Act
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND
RECOVERY IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
DAY TWO
Introduction
The Public Sector Context of Governance and
ethics
An
Overview
of
the
Accountability
Arrangements in the Public Sector
Overall Responsibility to Determine the
Governance Framework
Oversight Function of the Legislature
Contrasted with the Executive Function of
Government
Independent Assurance Function of External
Auditors
Setting Accounting Standards and Monitoring
Compliance
Standard-Setting Arrangements
Introduction
Statutory Accountability
Executive Management
Remuneration Policy
Charge of misconduct
Material
IRREGULAR, UNAUTHORISED WASTEFUL & FRUITLESS EXPENDITURE, INTERNAL & FINANCIAL CONTROL AND
RECOVERY IN TERMS OF THE PFMA; IN THE PUBLIC SECTOR: WORKSHOP
Payment Policy
Kindly complete sign and fax or email last page of this form to Escon on the
following contacts.
Tel: 011 028 8299 Fax to Email: 086 652 0176: Email:
workshop@escon.co.za
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