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[QUOTE="Munyaradzi Mafaro, post: 69905, member: 636"]
Auditor-General Tsakani Maluleke has issued her first Certificate of Debt, holding a municipal manager personally liable for a multi-million rand financial loss. Allan Losaba, the municipal manager of the Ngaka Modiri Molema District Municipality, is now responsible for R4.6 million lost through overpayments for water tankering services.

This action, enabled by 2019 amendments to the Public Audit Act, represents a significant step in enforcing accountability for public finance management. Maluleke described the certificate as a last resort after the municipality failed to act on earlier audit findings concerning the 2018-19 financial year. The mayor has been instructed to recover the funds from Losaba.

The case highlights broader issues of financial mismanagement in local government, where irregular expenditure remains a persistent challenge. The Auditor-General's use of this power aims to deter future misconduct by ensuring officials face direct consequences for material irregularities.
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