Getting the accounting right in government is an ongoing challenge, but one which is fundamental to good governance and ensuring that tax collected by the South African Receiver of Revenues (SARS) is turned into service delivery for the people.

A crucial element in achieving better financial management is the training of management and staff working in any government department.

However, according to Chantyl Mulder, Director of the Association of Accounting Technicians in South Africa [AAT (SA)], training in the accounting sector has generally focused on the top management and not staff on the ground – a situation which AAT(SA) is directly addressing.

“A good foundation of skilled, competent and certified accounting technicians provides a solid foundation on which the accounting performance of any business entity is built,” says Mulder.

Currently AAT(SA) is working with municipalities in Gauteng, Limpopo and KwaZulu-Natal to provide essential training and certification for accounting staff. The project has also started the process in all other provinces in South Africa. The training is currently pegged at NQF level 3 with an aim to extend training to at least 1 500 students by the end of 2009.

“AAT (SA) is not only working with the public sector,” explains Mulder. “Our aim is to create a new benchmark for the accountancy profession and to meet a crucial skill shortage in South Africa both in the public and private sectors.”

While skills development initiatives are often focused on the management level, Mulder explains that AAT (SA) is dedicated to learning, development, regulation and support for accounting technicians at the heart of any finance function.

The association provides training and certification, which enhances the skills of those who operate, maintain and improve systems to record, plan, monitor and report on the financial activities of an organisation.

“The reality is that you cannot rely on senior management to make all the changes. Individuals working at subordinate level must have the right skills and competence to deliver accurate and timely information on which management can act,” says Mulder.

Over the years, organisations in the private sector such as South African Breweries (SAB), Sappi and Mondi have made use of AAT (SA) to train their staff who are at the accounting technician level. Mulder highlights that the course is geared towards creating “fit for purpose” individuals, with a huge focus on the concept of competence.

“Not only should individuals be able to do their work, but they should be able to do it well,” she says.

Mulder notes that many people employed in government departments have accumulated years of experience, but have enjoyed no formal and professional accreditation. This is especially true with regards to accounting technicians such as credit controllers, debtors and creditors clerks, bookkeepers and other administrative accounting staff.

“AAT (SA) has come into existence to bridge the gap between experience and accreditation,” says Mulder, noting that the necessity for and importance of these job functions cannot be overemphasised.

“For every chartered accountant, five skilled accounting technicians are needed in support,” Mulder says. Based on the skills shortage research done, it is estimated that South Africa has a shortage of some 22 000 accountants.

“By improving the skills levels of the people who are in effect the foot soldiers of the accounting sector, the quality of local government accounting can be dramatically improved. Skilled people, coupled with formal processes also means less opportunity for error and is a step towards eliminating dishonest or corrupt practices,” Mulder notes.

Furthermore, individuals who benefit from training and certification enjoy a broadened career horizon.

“The relatively low level of skill in public sector financial departments carries with it a stigma of sort, in that those in similar functions on the private sector are taken more seriously than government employees.

“Through the intervention of AAT (SA), we are working to increase skill and competence of the individuals performing these essential tasks. In so doing, the training also improves their personal self-image and their public image,” Mulder concludes.

For more information on AAT (SA) call 011 621 6888 or visit AAT (SA).