Current Edition >> Archive Section >> Special Features >> 1-15 August 2006
Nie net in Suid-Afrika nie, maar ook op feitlik elke plek elders in die wêreld is gehaltedrinkwater 'n aktuele kwessie en 'n gebruiksartikel wat al skaarser word. Die redes is eenvoudig dat die bevolkingsdruk op bestaande waterbronne al groter word, terwyl besoedeling van die ntuurlike omgewing al sneller toeneem. Veral die feit dat die ondergrondse watertafel al meer besoedel raak, veroorsaak dat drinkwater wat 'n dekade of twee gelede nog as veilig en van hoë gehalte beskou is, vandag gespesialiseerde suiwering en behandeling verg voordat dit vir menslike gebruik aanvaarbaar is.
Om die situasie in Suid-Afrika en dan in besonder in die Vrystaat in perspektief te begryp, is dit nodig om die prentjie in geheel te beskou. Dit behels basies dat ingevolge die Nasionale Waterwet, 36 van 1998, die raamwerk vir die bestuur van waterbronne uiteen gesit word. Daarvolgens is die Dept. van Waterwese en Bosbou die hoogste administratiewe gesag van water in SA.
Die land is verdeel in 19 Waterbestuursgebiede en binne hulle is daar weer sg. Waterverskaffers, waarvan in die Vrystaat drie funksioneer, nl. Bloem Water (gebaseer te Bloemfontein en wat o.m. die sentraal- en suidwes-Vrystaat dek), Sedibeng Water (gebaseer te Balkfontein naby Bothaville en wat o.m. die noordwes-Vrystaat dek) en Rand Water (gebaseer te Gauteng en wat o.m. ‘n geddelte van die noord-Vrystaat dek). Hierdie verskaffers as tipe van groothandelverskaffers lewer weer water aan die sg. Owerhede of munisipaliteite, wat dit dan op hul beurt weer basies kleinhandel lewer aan huishoudings en besighede.
Sover dit gehalte van drinkwater vir die publiek betref, is die munisipaliteite dus die primêre verantwoordelike instansie. Die Vrystaat is die enigste provinsie wat die matreël ingestel he tom die WNNR aan te gestel het om op 'n maandelikse basis die gehalte van munisipale water op die verskillende dorpe te monitor. Die WNNR het die firma Emanti gekontrakteer om hierdie werk te doen. By die monitering word basies munisipale drinkwater aan die een kant en munisipale rioolwater aan die ander kant getoets en volgens 'n bepaalde kleurgradering geklassifiseer – aan die onderpunt van die skaal beteken rooi die bepaalde drinkwater is gevaarlik vir menslike gesondheid.
Wat by drinkwater getoets word, is basies die ecoli- en bakteriologiese telling. Vir meer besonderhede kan die webwerf www.emanti.co.za besoek word.
Free State abundant water, but precious commodity
The Free State is in the fortunate position that it is strategically situated as regards the largest rivers and dams in South Africa, viz the Vaal River, the Vaal Dam, Orange River, Gariep Dam, Vanderkloof Dam and Sterkfontein Dam. This makes it imperative that all stakeholders – government on all three levels, the business sector and the public, yes everybody in the province – contribute as best as possible in realizing the maxim Water is Life, for life.
Watersuiweringstelsels
Die gehalte van gewone kraanwater vir menslike gebruik laat deesdae veel te wense oor en is trouens al haarrysende klagtes van bv. verskeie dorpe en ook 'n stad soos Welkom ontvang. Dit is een van die redes hoekom kommersiële watersuiweringstelsels in gewildheid toeneem. Oor die voordele van elke watersuiweringstelsel en handelsmerk het die verskaffers natuurlik veel te sê, maar dat die konsep in beginsel baie meriete het, is verseker.
In hierdie spesiale fokus en trouens ook op die voorblad adverteer 'n hele aantal van die verskaffers en word dit aan die leser en verbruiker oorgelaat om self te besluit.
South Africa's municipalities are in the process of implementing new public sector accrual based accounting standards. A critical targeted outcome is improved financial management practices designed to enhance service delivery.
Of the country's 284 municipalities, 50 (classified as high capacity municipalities) are required to apply accrual-based interim standards of Generally Recognised Accounting Practice (GRAP) – termed Generally Accepted Municipal Accounting Practice standards (GAMAP) – in the preparation of financial statements for the year to 30 June 2006.
South Africa's 107 medium capacity and 127 low capacity municipalities must implement GAMAP in the financial years to 30 June 2007 and 30 June 2008 respectively.
The implementation is in line with the requirements of the Municipal Finance Management Act (MFMA), effective from 1 July 2004, which aims to modernise budget, accounting and financial management practices.
The application of the new standards will ensure that transactions and events are recorded and presented in a consistent manner in statements of financial performance (income and expenditure) and statements of financial position (balance sheets). This will enhance comparability with other municipalities and within the municipality from one year to the next.
Previously “fund accounting” was applied, whereby similar transactions and events were not necessarily recorded consistently through the statement of financial performance or the statement of financial position.
Implementation of the new standards will help resolve such shortcomings, and enhance the quality of financial reporting by municipalities for the benefit of users.
GRAP standards are essentially the same as the private sector's International Financial Reporting Standards (IFRS), but take into account public sector specific issues.
The new standards will yield quality financial information; information that is more reliable, consistent and transparent – in short, information necessary for decision-making to support delivery of improved services.
Compliance with such standards will generate high quality financial information, with prospective advantages that include:
• Enhanced financial information that will improve the transparency of results and increase municipal accountability, thereby heightening public confidence;
• Comprehensive management information, especially on costs, assets and working capital. Effective future planning and budgeting, control of public expenditure for municipalities, and better management of assets and liabilities should result;
• Information to evaluate and monitor performance in terms of effectiveness, economy and efficiency, given that public sector accountability centres on outputs, efficiency, results and full costs of activities;
• Improved information on the value and use of municipal assets;
• Better information for the legislature on expenditure, outputs and achievement of objectives; and
• Enhanced comparability owing to consistent treatment of transactions and events;
Municipalities' readiness for the new standards remains to be seen, though they have worked with National Treasury and implementation challenges.
other stakeholders to deal with the implementation challenges.
Specific challenges include training existing staff and hiring new staff with the required skills to overcome capacity limitations and skills shortages, and improving or introducing new information systems to record all information relevant to the accrual-based standards.
The transition costs may be material, bearing in mind the required infrastructure for training, recruitment, consultants, information systems, change management systems, etc.
Though the municipalities have budgeted for such cost, the actual figure will only materialise once implementation eventuates. Significantly, the cost would be tantamount to a long-term investment where returns by way of benefits would outweigh the cost.
The accountancy profession has been playing a key development and implementation role. Thus:
Capacity building, with the South African Institute of Chartered Accountants (SAICA ) operating a Training Outside of Public Practice (TOPP) programme where prospective chartered accountants serve their three-year practical training requirement in public sector entities. SAICA aims to extend TOPP to more public sector entities, thereby encouraging CAs(SA) to join the public sector;
Helping the Accounting Standards Board to develop the standards, with SAICA's members contributing to the drafts and discussion papers;
SAICA is partnering with National Treasury to develop implementation guidelines;
Members of SAICA have been contracted by the municipalities to transfer skills and assist in implementation; and
Participate in municipal governance structures, such as audit committees, while helping to develop public sector governance documents.
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