A Tribute to Kimi Makwetu By Lincoln Mali

Let us honour Kimi Makwetu’s life by being in the frontline of the battle against corruption.

Reverends Molo and Mehana, my dear Sister, Miranda, Nangamso, Wandile, Thando, the Makwetu and Makasi families, AG Elect, Tsakani Maluleke, colleagues and friends of Kimi. I greet you today in the name of our Lord, Jesus Christ. I stand here to speak on behalf of Kimi’s friends, particularly those he met in the student and youth movement and those he socialized with. So much has been said about Kimi, with lots of stories and anecdotes, but I thought I could take a different approach, to use this moment to capture Kimi’s place in history for those who will study him in the future and for his family.

I come from a generation of storytellers, Kimi and I shared so many stories, but there is one story that he always wanted me to repeat, with great animation. I never knew that I would have to tell this story at his funeral, I hope you will understand how that story always fired Kimi up, he used me to strengthen his resolve.  

The Story of Two “Freedom Fighters” 

There were two freedom fighters, one from Asia and one from the African continent, they met in one of the training stints in the Soviet Union and kept in touch afterwards. The freedom fighter from Asia won his liberation and became a Cabinet Minister for his country. He then invited his African comrade to visit his liberated country. When he arrived at this comrade’s estate, he saw opulence and wealth he had never seen in his life. A huge mansion, many servants and every material item money could buy. “You have done well Comrade, said the African leader. Thank you, Comrade, said the comrade from Asia. “Tell me how you achieved this, in a short space of time, said the African comrade. “Come let me show you Comrade”, as he led him to the back of the large estate. “Do you see that highway over there? He asked. “Yes Comrade, but it’s half of a highway? said the African comrade, quite bemused. “Yes, indeed Comrade, the rest of the highway is what you see here” said the Asian comrade, beaming with pride. 

The comrade from Africa went back, fought even more hard for his freedom. He eventually achieved liberation and was appointed to the Cabinet. After a few years, he invited his Asian comrade for a visit. The comrade from Asia was so impressed by what he saw; the comrade from Africa had 10 times the wealth and opulence he had. “You have done well Comrade, he said with admiration”. “Yes, I have comrade, let me show you how I achieved this. They took a long drive, to the end of the estate, and looked out into the horizon. “Do you see that highway Comrade?” He says pointing out into the distance of his vast estate. “No Comrade, I don’t see any highway, remarked the comrade from Asia, rather puzzled. “Precisely Comrade, I did not understand why you wasted money on half a highway.”

How many times, do we see this story playing out in front of our eyes, where those entrusted with public funds and state assets appropriate them for themselves, their friends and family while society suffers from poverty, unemployment and under-development? How many of us here and across the country have homes, cars, jewellery, and other assets from proceeds of crime? How many businesses have been set up only to launder money, stolen from the poor? How many organizations, political parties, and liberation movements are funded by corruption money? How many children at schools and universities are funded through corrupt tenders? How many children have no schools, communities with no clinics, services not delivered because funds were diverted to the corrupt and greedy? 

How Did We Get Here?

Former President Nelson Rolihlahla  Mandela saw some of these dangers as far back as 1977. In his prescient Robben Island letter to Mama Winnie Mandela, he wrote: 

“In judging our progress as individuals, we tend to concentrate on external factors such as one’s social position, influence and popularity, wealth and standard of education …but internal factors may be even more crucial in assessing one’s development as a human being: humility, purity, generosity, absence of vanity, readiness to serve your fellow men-qualities within the reach of every human soul.”

This sentiment was to be echoed by former President Thabo Mvuyelwa Mbeki during the Nelson Mandela’s annual lecture;

“Thus, every day, and during every hour of our time beyond sleep, the demons embedded in our society, that stalk us at every minute, seem always to beckon each one of us towards a realisable dream and nightmare. With every passing second, they advise, with rhythmic and hypnotic regularity – Get rich! Get rich! Get rich!

And thus, has it come about that many of us accept that our common instinct to escape from poverty is but the other side of the same coin on whose reverse side are written the words – at all costs, get rich!

In these circumstances, personal wealth, and the public communication of the message that we are people of wealth, becomes, at the same time, the means by which we communicate the message that we are worthy citizens of our community, the very exemplars of what defines the product of a liberated South Africa.”

President Mbeki continues, “In these circumstances, the meaning of freedom has come to be defined not by the seemingly ethereal and therefore intangible gift of liberty, but by the designer labels on the clothes we wear, the cars we drive, the spaciousness of our houses and our yards, their geographic location, the company we keep, and what we do as part of that company.”

President Mbeki makes this chilling conclusion, “In the event that what I have said has come across as a meaningless ramble, let me state what I have been saying more directly.

It is perfectly obvious that many in our society, having absorbed the value system of the capitalist market, have come to the conclusion that, for them, personal success and fulfilment means personal enrichment at all costs, and the most theatrical and striking public display of that wealth.

What this means is that many in our society have come to accept that what is socially correct is not the proverbial expression – “manners maketh the man” but the notion that each one of us is as excellent a human being as our demonstrated wealth suggests!” 

Kimi Makwetu’s Higher Calling 

To fully understand the full extent of the looting and corruption at a local government level, one must read Dr Chippy Olver’s account in his book, ‘How to Steal a City’. My dear friend Prof Mcebisi Ndletyana’s latest book, ‘Anatomy of The ANC In Power – Insights from Port Elizabeth’ also lays bare the level of corruption at a local level. Prof Ndletyana writes, 

“Using the opportunity offered by their presence in council for business interests, or to generate alternative sources of income, was enticing for the new councillors. They only received allowances. For those to whom the allowance was the only source of income, being a councillor was an attractive opportunity to augment one’s income.”

Engraved on Karl Marx’s grave are these powerful words, “The philosophers have only interpreted the world, in various ways. The point, however, is to change it”. In an interview in 2018 I did with Kimi for my blog, Leadership Conversations. I asked him the question, “what made you leave the private sector and join the public sector in the AG’s office and how did you see this role having an impact on society?”  His illuminating answer was;

“I commenced my working career in the private sector in 1990 (Standard Bank). Over the years I became conscious about the lure of money and material goods’ ability to drive a wedge between the leaders and the led. It was around the time that many leaders were warned about the dangers of the gravy train; that I developed an interest in finding common cause with those institutions that would temper and mitigate this temptation. There was a dearth of skills in the area of accounting and auditing which I believed was a critical skill in helping the post-1994 administration bring about order in the administration. Many activists never ventured into this area of study as they would tease us, “we are pre-occupied with the principles of Capitalism while the townships are burning”. 

He concludes and emphasises: “As the sphere of local government took shape in the first decade into democracy, it was apparent that more of the financial and administrative capabilities and related oversight would become an inherent feature of how we cement accountability. I was convinced that there was a need to assist government and the public in appreciating the interplay between money/humans/materials and the dangers that the misalignment of these poses to the strategic objective. When the opportunity presented itself, it was not too difficult to consider joining the ranks of the Auditor General South Africa.”

His intentions to join the public service were noble; he saw his role in the AG’s office as a continuation of his lifetime commitment to freedom, justice, equity and transformation. He sought to use his skills to ensure that the hard-earned monies of taxpayers build much needed infrastructure to support those who needed social welfare. He ensured that these funds were used to invest in the skills of our people and protects our environment; rather than finance the opulent and ostentatious lifestyle of the corrupt politicians, unethical civil servants and unscrupulous businesspeople. He moulded the AG’s office into an independent, powerful, formidable, professional force for clean government, corporate governance, and accountability.  

What Is the Legacy of Kimi Makwetu? 

Kimi had a very strong belief of the need to always move society forward, he would always passionately say, “Mtshana, the end must be better than the beginning!”

Whilst many public institutions marred by scandals, malfeasance, corporate governance shenanigans and leadership instability, the Office of the Auditor General remains an icon in the audit fraternity. As Kimi wrote his final Audit Report, he could proudly proclaim the following achievements. This is his rich legacy to the incoming Auditor General, Tsakani Maluleke, the entire AGSA family, fraternal organisations, and his beloved South Africans:  

• He helped build deeper and wider audit expertise used in the vast technically complex public sector environment;
• The AGSA elevated the audit methodology to be on par with international best practices;
• He was heavily invested in building professional capacity, which now boasts 1,327 audit professionals (36% of the total staff) and 934 non-audit employees with tertiary education (25%); 
• He fought tirelessly to protect AG staff against threats and intimidation, allowing them to exercise their constitutional role of making difficult, independent and courageous audit judgments without fear; 
• He led his organization diligently and prudently, in these times of mismanagement and malfeasance, the AG’s office remains financially viable, and thus independent, in an environment of persistent financial constraints;
• Kimi was at the forefront of transforming the AG’s office in support of the most important societal change process in the country, achieving a Level 1 broad-based economic empowerment status;
• He passionately championed a leadership development programme that greatly strengthened the internal capacity and ensured a sustainable pipeline and a succession plan that is the envy of the public service;
• He builds a competent and diverse workforce, with a focus on women development and empowerment that is the envy of the profession;
• They pioneered audit practices and methodologies that are now used across the world.

A Blow to The Corrupt 

Most leaders would be satisfied by this, would have walked into the sunset, with great pride, but not Kimi, he knew his work was not done, he felt strongly that corrupt politicians, public servants and business people were ignoring audit findings, that the bribery, corruption, flouting of tender regulations were going on with no consequences. He led his team to present an alternative way, that the law should be changed, to ensure that those responsible are held to account, and that monies should be recovered. 

When I asked him to explain this change, he said; 

“Over the years, the Office has lamented the lack of consequences for frequent transgressions of prescribed financial management prescripts as the primary reason that adverse audit outcomes remain the way they’ve always been. This is one of the key reasons and not the only one. In our engagements with the Standing Committee on the Auditor General, our parliamentary oversight mechanism, it became clear that this is one area of contribution those charged with legislative oversight could bring about a decisive shift in the management of public funds.”

To fully understand his motivations and his thinking on this, Kimi quoted to me the writing of Jean Jacques-Rossouw to explain these new powers;

“The man who once gets the better of remorse will not shrink before punishments which are less severe and less lasting and from which there is at least the hope of escaping, whatever precautions are taken, those who only require impunity to do wrong will not fail to find means of eluding the law and avoiding its penalties. The reward of virtue soon becomes that of robbery; the vilest of men rise to the greatest credit; the greater they are, the more despicable they become; their infamy appears even in their dignities, and their very honour, dishonours them”.

Kimi concluded, “We hope that these amendments will add to the arsenal of tools at the disposal of public institutions charged with supporting democracy towards a more accountable and caring public service.”

The amendments are far reaching, they give the AG the mandate to report on material irregularities (MIs) detected during audits, and to take further action if accounting officers and authorities do not appropriately deal with such MIs. A material irregularity is defined as any non-compliance with, or contravention of, legislation, fraud, theft or a breach of a fiduciary duty, identified during an audit performed under the Public Audit Act, that resulted in or is likely to result in a material financial loss, the misuse or loss of a material public resource or substantial harm to a public sector institution or the general public.

The AG can now refer the matter to a public body to investigate or include recommendations in the audit report on what should be done to address the matter. The amendments further give the AG the power to take binding remedial action if his recommendations are not implemented; and, in cases where the remedial action is not implemented, the audit office can now issue a certificate of debt so that money lost can be recovered from accounting officers or authorities.

What Made Kimi Special as A Leader?

At a time when so many leaders are so unpopular, so despised, and are so feared, why do we see such an outpour of emotions over Kimi Makwetu? Why were so many farewells being organised? Why are so many people from the AGSA so inconsolable? Why are fraternal organisations, here and abroad so numbed by Kimi’s death? Is it maybe because Kimi was such an oasis in a leadership desert characterised by selfish, arrogant, pompous, self-serving leaders? Is that why we say proudly, Kimi Makwetu, Kimi Makwetu, akekho fana naye. Is it because those we lead, who daily are crying out, “I can’t breathe, I can’t breathe”; because of our toxic leadership culture, corporate politics, power games, and mind-numbing micro-management? Or are we crying, because history shall record that here was a leader; who was caring, compassionate, cared deeply about each one of us; genuinely loved and trusted us; and always placed our needs and interests above his own? The answer is, all the above, in my language we say, ‘imoto ilandelwa luthuli layo’. 

The seminal words of Kouzes & Posner, aptly describe why Kimi was special, and why his was an example to be emulated:

“… each leader has to place people at the centre, be responsive to their needs, respectful of their wishes and accountable to them. This requires us as leaders to be selfless in our contribution, inclusive in our decisions, humble in our behaviour and inspiring in our actions. If we do this, our joy will not be in how exalted we may be; how elevated our positions are, how much wealth we can amass, and how much power we can have …it must come from a deeper and special place, where others benefit, grow, or prosper because of our actions….”

I don’t have time to expand on this, suffice to say, all those who worked under Kimi, and have been touched by his abundant generosity can relate to this. While those, who have never had the benefit of experiencing such leadership; now have a standard to measure their leaders. Most importantly, those of us in leadership roles, can use Kimi’s death to introspect, to examine ourselves as to why so many people, under our leadership want to leave, are suffering from mental breakdowns, or loath and fear us. It may be that Kimi’s death was that sign, a sign for us to change and be the leaders our people yearn for. 

Leadership; ladies and gentlemen, is not a title held, it’s an influence felt – It was not the AG title that impacted so many lives. It was Kimi’s profound influence on all those who crossed his path, here and abroad. 

In the words of Deepak Chopra, “Leaders bring out the best in others, but successful visionaries go even further: they form lasting emotional bonds. They are the kind of leaders we hold in our hearts. When people are emotionally bonded to you, they want to have contact with you. They want to be of service and share in your vision. Deep motivation then develops. True, lasting loyalties are formed.

We are all gathered here, across the world, because Kimi touched and influenced us in unique ways. 

Kimi had many attributes, you have heard about them from so many speakers, yet the most endearing for me, was how he made people feel. In the words of Maya Angelou, “I’ve learned that people will forget what you said, people will forget what you did, but people will not forget how you made them feel.” It is through his words and deeds that all of us could equally relate to Kimi, feel connected to him, trust him, admire him, and ultimately love him. His words, gestures and touching moments are etched into our memories. Each in a different way, each representing something unique. 

What Lessons Does Kimi Leave Us With?

1. Lead with your heart and truly connect with people

Every day presents countless opportunities to connect with people, emails, phone calls, meetings, presentations, greetings or meeting people in a lift. These are all golden opportunities to connect with people. Leaders tend to brush these interactions aside because they’re too busy trying to get the ‘real work’ done. Some leaders think that connecting with people is only necessary when there is a clear business purpose, for example during staff meetings.

These are missed opportunities! This is indeed the real work of leaders, to constantly connect with others in an inspiring, supportive and engaging manner. Such connections, which may be a greeting, a compliment to a colleague, a kind word, gesture of support, responding to emails, recognizing people, a word of encouragement, may only take a couple of seconds from the leader’s time, but may resonate with a person for years to come. Kimi did this with great style that is why people love him so much.

2. Getting to know people helps you to connect with them

The process of getting to know teams, constituencies and groups is a fascinating learning for any leader. This process, challenges beautifully drafted organizational reports, well-meaning advice from one’s aides and well-cultivated theories and assumptions. It allows a leader to confront the daily reality of those he/she leads, their aspirations, dreams, frustrations and expectations. In order to do this well, leaders need to sometimes look beyond the organizational diagrams, official visit programs, and official briefings, but rather reach out themselves to connect to people at a very basic human level as Kimi wonderfully did. As a matter of principle, each leader needs to assess how much time is spent at Head Office versus time spent in the field, with customers, suppliers, community leaders, local stakeholders with the view to connect one’s vision with theirs and to receive unfiltered feedback on the true state of affairs.

3. An interest in people is an interest to connect

One of the hallmarks of Kimi’s life was his genuine interest in the lives of others, their triumphs and tribulations. True connections arise when we as leaders become part of the lives of our constituencies, genuinely knowing everything there is to know about each person. Getting to know the people you work with at a deeper and personal level. Get to know their families, hobbies, fears, aspirations, goals and broader life beyond the office. There are two advantages to this, firstly, you are then able to connect, motivate, and engage each person differently as you recognize their individuality. Secondly you can celebrate their personal or family achievements or support them through personal tragedies such as death of a loved one, divorce, illness, and other losses or pain. Done consistently, and sincerely, this will create connection and strengthen emotional bonds for years to come.

4. Use your power to affirm others 

Public service is notoriously hierarchical, status orientated, and power driven. In such a climate, it is harder for leaders to use their role or power to make everybody feel comfortable, appreciated, important and worthy. This is even more difficult for leaders with a sense of self-importance or who thrive on positional power. The reality, however, is that our titles and roles are meaningless without the support of our constituencies. In the words of Kalungu-Banda, “Great leaders do not see titles. They see human beings who happen to have certain titles in order to perform certain tasks. Leaders that touch our souls recognize and honour people simply as human beings and not the institutional tasks they perform”

I have personally found that every encounter, with every staff member, customer, supplier or stakeholder should be characterized by humility, respect and dignity, regardless of rank or position. To me the humanity of the security guard, driver, top customer, senior executive, waiter, receptionist, government minister, cleaner, or colleague trumps their social status. In my work, in all my travels, I found that treating each of these people with the necessary courtesy and respect reaffirms their humanity; make each person feel valued and important. Kimi was like that, he had time to engage, to debate with, to socialize with the teams –his title did not go away.

5. The value of deep roots and a global reach

Kimi and I often spoke about the need to have deep and strong roots whilst striving to have a global reach in our chosen professions. In his case, his roots are deeply embedded in the soil of Cofimvaba and Nyanga, Cape town. His very accounting and auditing skills were embedded at an early age. When I asked him about this, he had this to say; “ This has been my mission since childhood from the day my mother decided to make me her trusted accountant (aged 10) after school, while selling offal to migrant workers in Langa and Nyanga Townships of Cape Town. At the height of influx control, women were not allowed by law to roam around the male-only quarters that housed migrant labourers. I was her trusted bookkeeper otherwise the municipal police that enforced influx control would take away her hard-earned takings.” Kimi remained close to the people of Cofimvaba, his old school mates from St Johns, his comrades from UCT, his childhood friends from Cape Town, his beloved Zikhali family. Kimi was authentic, grounded and genuine in his love for his culture, background and traditions. Yet Kimi was a global leader, a revered and inspirational role model within Auditor General community. Kimi was a sought-after international speaker, an experienced international board member and someone whose advice, guidance, counsel and opinion was highly sought in global audit circles. Whether Kimi was eating “uGeme” in the Cape Town townships, drinking “umqombothi” in the Hoyta village in Cofimvaba, watching sports and talking nonsense with us as friends or attending a conference in Stockholm, addressing a conference in New York or attending a board meeting in the Netherlands, Kimi brought his full humanity to all these interactions. The key lesson for us is simply this; let us develop and nurture strong roots, whilst striving and aiming, ever higher for a global reach of influence.   

6. Former activists must rise to defend the constitution 

Kimi was a proud product of the student and youth movement, from St John’s, to UCT and the Cape Town youth structures. I asked him about the principles and values of the liberation movement, and their influence on him. Kimi’s response was illuminating, “These were very significant years as they helped me distinguish between my own interests and broader public interest. All sorts of sacrifices and discipline were emphasised. I also encountered several people who were activists across the country who displayed qualities and attributes of being of service to others. I was entrusted with responsibilities in the student movement when there were virtually no check and balances, you had to bring it upon yourself to be a check and balance while ensuring that you do not sacrifice others. 

Kimi added, “This became more elevated when I performed treasury duties as part of the leadership core where the principle of accountability took centre stage in lubricating the different activities of struggle. These disciplines and values are still useful and help me navigate through difficult and testing times.” Given his background, and our current experience of large-scale corruption, bribery and malfeasance by public servants and politicians, Kimi was quite animated in his response, “We operate in a country where inequalities are still prevalent and define our life’s journey. Because of the limited resources at our disposal – human, physical and financial capital – the one way to build formidable capacity to enable others is to invest in good people. Public servants and representatives stand as midwives between these limited resources and the prospects for a better qualitative life for all citizens. If the lure for money and material benefits is their primary motivator, the service ethos and care for others is compromised. Whenever ethics and integrity are taught, they should always be positioned as a reminder of an existing set of values that drive conduct. We must cultivate these as a way of life, where a clear tone at the top is visible for all. Such an orientation creates predictability and builds public confidence in the ability of public representatives to serve others selflessly.”

When I probed further as to where did South Africa go wrong to get this level of fruitless expenditure, corruption and poor corporate governance, Kimi responded like this, “Good exemplary leadership that drives a strong tone at the top did not become an entrenched reality after the 1994 breakthrough. Where there were elements of this, it did not hold firmly as the accountability architecture in the making was quickly suffocated and disrupted by political interests with a self-serving agenda. This unfortunately introduced a culture of impunity with the concomitant disruption of state institutions designed to address the emergency of this scourge.” 

Kimi strongly believed that former freedom fighters, former activists and those who were part of the liberation movement, carry a heavier burden of responsibility to act in a way that displays the highest levels of integrity and probity. It cannot be the former! Liberators who are today’s looters; cannot be those who fought for justice and freedom and now, today’s thieves. The lesson to all of us former activists and liberation fighters and activists who remain behind is that we must fight against the scourge of corruption with the same bravery and courage with which we fought the apartheid system, and the glorious values of the liberation struggle must be our lodestar.   

7. Who shall guard the guards? 

There have been huge criticisms of the audit profession, with some reputable audit firms implicated in wrongdoing. Kimi took an unprecedent step against two of the audit firms, Sizwe Ntsaluba Gobodo and KPMG. I pressed him on his reasons for his decisions; 

“All the registered audit firms in South Africa are eligible to deliver audits constitutionally entrusted to us. We value and appreciate their support and efforts over the years as it would have been extremely difficult for the Office to singlehandedly shoulder this mammoth task. When allocating this work, we often emphasize the sanctity of independence and professional practice and management disciplines that safeguard quality audits. Once there has been a departure from these fundamentals, the trust relationship breaks down. It is around these fundamentals that activities associated with the two audit firms forced our hand into the decisions we took on 17 April 2018.

I then asked him about the changes mooted in Europe about possibly breaking up the Big 4 consultancies, and whether he would support that idea for South Africa. In his response, Kimi, made a very persuasive argument,  “I think South African auditors have a huge task to put the auditing firms on a platform that will enable members of the public to restore the faith and confidence they’ve always had in the profession. Due to many elements that make for this level of trust, I would be cautious to choose the breakup of the Big 4, however, the difficulties that are imposed by such structural dynamics should not be ignored. The provision of assurance services is concentrated among the Big 4 who command huge budgets and international networks, significantly increasing the barriers to entry for mid-size and emerging firms. This cannot be sustained, as inappropriate relationships start forming with unintended consequences of professional assurance providers positioning themselves as seasoned consultants and business advisors to the people against whom they need to mitigate the risks of agency. This is just one aspect of what the profession should thoroughly deliberate.”

Kimi concluded, “It may also help for all the practitioners to think hard about whether, in conducting their assurance services, is it about pursuing the letter or the spirit of the law? This is also hard for them to discern as the people writing the cheque for professional services may be intent on an answer that is about the letter of the law rather than its spirit. One sees a lot of this in offshore advisory and related taxation services that many of these firms provide and in turn give assurance on the same statutory accounts.”

As I listened to Kimi, it became clearer to me about how deeply he cared about this most noble profession, and the need to ensure that it makes the necessary changes in order to preserve its future. I then pressed him on the implications of these difficult times to young auditors in the profession. His response was aimed at reassuring the youth, “The waves hitting the Accountancy and Auditing profession must be devastating to many young people starting out in this profession. We have been through this cycle in a different economic context before, in the late 90’s soon after the sanction years. This was after the consolidation of many small accounting and auditing firms to what we know today. The Nel Commission report on the MasterBond Affairs is a very elegant reference that testified to this sentiment and I would encourage all to dig deep into this material.” 

He added, “There can be no doubt that our profession must co-exist with the business and government sector as we know it or in whatever future shape these will re-emerge. Accountancy and Auditing are an inevitable concomitant of the pursuit of goals by some, on behalf of others the world over – no one can wish it away, whatever the current challenges.” 

His now profound advice to young people was, “Stick it out and position yourselves to be the key cog that will sustain the next wave and infuse the profession with the values and culture that is worthy to society across the generations. Self-seeking, greed and all that goes with them are those that must be eliminated from all our pursuits if we are to restore the integrity of the profession. This is a challenge for all young professionals including those in non-assurance disciplines within the wider profession, not least students and trainee accountants and auditors.”

8. Continuity and change at AGSA 

The Auditor General has been unique in its continuity and change from previous Auditor Generals up to Kimi’s end of tenure. As someone who has spent such a long time with the institution, I asked Kimi about his views on the future of the AGSA. His response was; 

“The Auditor General South Africa is a resilient organization endowed with rich human resources and an immense goodwill. There has been a generational shift over the last 10-15 years with more hungry young South Africans determined to excel and succeed in their chosen careers. With additional powers to effect consequences and make an independent audit encounter count, we’re in good hands. South Africans will smile when reading the follow-up reports reflecting on steps taken to protect the fiscus. We are frantically at work developing the necessary regulations that will accompany these new powers. We only hope and trust that those elected will do their part to make sure that the efforts of this Chapter 9 institution contribute decisively to make an indelible impact on the lives of all citizens.”

When I asked Kimi about the level of succession planning within the AGSA, he had this to say;

 “We have invested in strong training and development initiatives over the years. To this end, we have managed to chalk up around 650 CA (S.A)’s in the permanent establishment of the Office. This very strong absorption rate was built to also provide a pool of varied talent from which to look when opportunities for advancement to the next level arise. Consequently, whenever opportunities arise, we have been fortunate to draw from our own deep wells, while supplementing with external resources where warranted. Our own people are the invincible fortress to guard our independence and professional competence as individuals and collectives. We hope and trust that this track record will assist the decision-makers to make the right decisions when the need arises.”

Although he was not at liberty to give his views about the actual succession for his role, I knew what his wishes were. He deeply felt that the long-standing succession practice should be preserved. This notion of succession and change allows for the necessary stability, certainty and continuity that protects the independence, relevance and status of the institution whilst allowing for change to embrace new developments, trying times and an ever-changing environment. It is also a momentous occasion, that Tsakani will be the first woman leader in the history of this much revered organisation. Kimi has worked tirelessly for women empowerment and women leadership, how appropriate that he will be succeeded by his great colleague, partner, protégé and mentee, Tsakani. I hope everyone at the AGSA will support Tsakani as she preserves the pillars that have made AGSA successful, whilst introducing the changes that will guarantee success in the future. The baton has been handed to you, My Leader, take it and run, we will pray for you and support you. I am sure those thieves and looters who think that Kimi’s death and the changing of the guard at AGSA will make you take your eye off the ball. They are in for a very rude surprise, firstly you are made of sterner stuff, secondly, you and your team worked alongside Kimi for all these years, thirdly, you are a woman, so multitasking comes easily, and lastly, your office has now a new arsenal of powers to go after the crooks and looters. 

9. A courageous fighter for accountability 

Today we lay to rest a champion for good governance, a fighter for accountability, an advocate for integrity and probity in the public sector and an unflinching guardian of our constitutional democracy. Kimi Thembekile Makwetu was a gentle soul, who had the kindest heart, the warmest smile and a hearty laughter. He was jovial and fun to be with –until he suspects a betrayal of our liberation struggle through the looting or squander of public funds meant to alleviate the plight of the poor. Then you saw another side of Kimi, the side that joined us in militant struggles to bring the apartheid system down and make apartheid South Africa ungovernable. Then you saw that courageous, fierce, combative tiger-like spirit. This was so, because this was a new battle with new protagonists, unlike the previous battles of our youth. Today, our protagonists are our own leaders, our own family members, our own children, friends and relatives. The battle lines are clearly drawn, there are those who use public funds, state assets, government jobs and their positions of authority to enrich themselves, their friends and family members on this side, supported by their apologists and others who benefit from the corruption and looting. On the other side are those defenders of our constitution, those who still stand by the ideals and teachings of Oliver Tambo, Nelson Mandela, Govan Mbeki, Albertina Sisulu, Bram Fisher and others, who use their talents, skills, and resources to make life better for the most vulnerable of our society. 

Over the last decade, at the height of corruption carnage we faced as a country; our republic being sold out to the highest bidder, it was more convenient, safer, and more prudent to locate yourself just below the parapet. Those of us, who used to sing that revolutionary song, “Sizobashiya abazali, siphumele kwamanye amazwe”, realized that we are being called again, just like we were called upon in our youth, to defend this democracy. Each one of us, in our spheres of influence, resolved to resist. We were not going to skip the country, we were going to use the space given by our constitution, to defend the gains for whom so many died. Kimi was at the forefront of this resistance, using his skill, his sphere of influence and his role to make a difference. Kimi could lead this resistance to state capture, to corruption and looting because at his core he had a strong moral compass, an unflinching dedication to honesty; an indefectible spirit of mission and purpose. Many of those being arrested today, being investigated and those appearing before these commissions may appear meek and helpless, but during their decade of looting, they were brutal with anyone who stood in their way. 

Our history is still to record those who lost their lives and livelihoods because they stood in the way of the looting project, history has no blank pages, while some herald a new dawn, they were involved and complicit in the attempts to capture the state and its institutions. Kimi would not be intimidated, he could not be bought, and his soul was intact because he always had the sharpest sense of conscience; absolute integrity and probity and when he set his mind on something, he displayed a tenacious fervour for bold, uncompromising action. 

10. Professionalism, diligence and work ethic

Kimi was the consummate professional, diligent, meticulous and obsessed with excellence and precision. His colleagues have been narrating stories this week about how each interaction with Kimi, regardless of your age or rank within the organization was instructive, educative and humbling. Kimi was meticulous and very strict on the style and content of whatever document, statement, report, letter or message that would be issued under his name. In the old style of Oliver Tambo and Thabo Mbeki, Kimi passionately insisted that the t’s must be crossed, and the i’s must be dotted. It mattered to him in his speeches and messages that the precise meaning of what was to be conveyed was clear and concise. There was to be no room for any errors or an ambiguity. Reading his speeches, his AG reports, his presentations in Parliament always gave me so much pride, this is one of the things we shared. My friends always thought I was captured by the accountants and auditors, but we shared a passion for ethics in leadership, professionalism in our work and storytelling in our communication and engagement.

11. Towards A More Balanced Scorecard 

One of the most profound lectures in my life was given by the late Professor Clay Christensen’s entitled, “How will I measure my life?” On the day we leave this earth, what will our families, friends and colleagues say about us? Will they mention the expensive toys, extravagant gift or our absence from their lives? What will be written on our tombstones – the number of successful mergers and acquisitions, projects delivered, air miles totted up, or our net worth? I hope it will be more than this. I hope we will leave a much more meaningful legacy. 

We have heard about Kimi and his full life, a life of purpose and meaning, to his beloved wife Miranda, to his much-loved children, Wandile, Soso and Thando, to his friends, colleagues and family. So many people spend their time chasing careers, money, wealth, fame and fortune – yet the most precious things like love, family, marriage, children, and community are priceless. 

Professor Christensen shared with us the painful stories of his former classmates who were now either divorced, not in touch with their children, or involved in corruption or scandal because of the forces and temptations that come with high corporate office. He further counselled us that understanding what trapped some of his classmates is important; not just for those who have left the path that they planned to follow, but also for those whose lives are still on track and for those whose journeys are just beginning.

Kimi showed us the way, he was present, he was loving, even dare I say romantic – he combined his career highlights with his family highlights, he had time for Miranda, and had special relationships with each of his children. 

This is huge lesson to all the highflyers present here; you are now in demand, within your organizations and outside them. Prestige, new positions, perks, new roles, fame and fortune beckon. Professor Christensen tempers our excitement with a warning: “We are all vulnerable to the forces and decisions that have derailed many.”

I urge each of you to work towards a more balanced scorecard, that includes your personal health; mental health; financial wellness; a healthy marriage or relationship; spiritual wellbeing; strong relationship with your children; a successful career; being highly regarded in your community and being of value to your friends and family. Kimi showed us the way, let us follow his lead.

Instead of a conclusion 

Our country is in deep trouble, the benefits of freedom have not been enjoyed by most, and there has been justified criticism on the pace of transformation and change. Some of that criticism has been harsh on our founding mothers and fathers, with some even questioning the 1994 democratic dispensation. In acknowledging the obvious and glaring setbacks we have had as a society, former Deputy Chief Justice, Dikgang Moseneke argues persuasively that none of these setbacks can ever justify erasing the seminal moment of change that Mandela symbolized and stood for. 

He concludes with these painful words, “He ushered the space, however limited and imperfect, and we, the foot soldiers, failed him. We failed in great part to grasp the nettle. We lacked the courage to change our world irreversibly, and particularly of those in need. Instead we gauged ourselves on our newly acquired power over the people; we fed ourselves sick. We paid little devotion to the goals of our long, glorious struggle. Wide-eyed we made the way of George Orwell’s Animal Farm a self-fulfilling prophecy. One might be forgiven to ask the question: is it cast in stone that leaders of a revolution will betray followers?”     

Ngugi Wa Thiongo forcefully echoes these sentiments, as he challenges us to think about our post-colonial performance:

“We have actually made a mockery of the gift (of independence). At a glance, our post-independence period has seen the devaluation of our African unity and pan-Africanism, the devaluation of intellect and intellectual achievement, and worst of all, the devaluation of African lives. This situation raises the inevitable question: What gift shall we, the living, bequeath to the unborn? What Africa shall we hand over to the future?” 

While our generation can justifiably place all these shortcomings at the door of all those who came before us, the harsh reality is that today, the time has come to turn the curse of history into the blessing of destiny. That responsibility rests with us more than anybody else. The challenge may look daunting, but the wise counsel of Kwame Nkrumah offers some guidance:

“ …The task ahead is great indeed, and heavy is the responsibility; and yet it is a noble and glorious challenge – a challenge which calls for the courage to dream, the courage to believe, the courage to dare, the courage to do, the courage to envision, the courage to fight, the courage to work, the courage to achieve – to achieve the highest excellences and the fullest greatness of man. Dare we ask for more in life?”

Kimi Makwetu responded to these challenges; he chose to be a midwife of South Africa’s rebirth. In the words of Al Gore, Kimi “came to believe in hope over despair, striving over resignation and faith over cynicism.”

This time, this moment in Africa’s history, requires what Robert F Kennedy described in his seminal speech at a Nusas seminar in Cape Town in 1966:

“Africa cries out for man and women of great promise, who are willing to take on the Herculean task of changing the fortunes of a continent, who are prepared to take steps, however small, to change our trajectory and who are willing to stand up for their ideals regardless of the difficulties they may face.”

There is no shortage of people who profess to have these qualities, who confess to a desire to bring about change, but fewer and fewer are taking any steps towards this noble goal. Kimi Makwethu put up his hand, rolled up his sleeve and sacrificed so much for Africa’s rebirth. 

He leaves us with a huge responsibility, with a great task ahead of us – each one of us must do much more, in our sphere of influence, to realize the dreams of those that came before us.   

Each one of us, in our spheres of influence and in line with our capabilities and interests, can play a meaningful role in our families, communities, societies, countries or across the continent to bring about change. Such change will not come from one heroic action by one individual or a chosen few brave souls; change across our continent will come because, in the words of Jack Kennedy, in his visit to South Africa,  “It is from numberless diverse acts of courage and belief that human history is shaped.”

Kennedy enjoined us to follow Kimi’s example with these immortal words, “Each time a man (or woman) stands up for an ideal, or acts to improve the lot of others, or strikes out against injustice, he (or she) sends forth a tiny ripple of hope, and crossing each other from a million different centres of energy and daring; those ripples build a current which can sweep down the mightiest walls of oppression and resistance.”

Kimi Makwetu was moved by the plight of our continent, he did not think that his efforts would be futile, he used his position of influence, he used his skills, intellect and experience to make a difference in the audit field across Africa. We now know, from all the speakers we have heard from, messages received from different countries and the level of grief across our beloved continent that each of Kimi’s courageous acts sent forth those tiny ripples of hope Kennedy referred to.

The most profound lesson for those of us who remain, for his friends, members of the audit fraternity, and members of his family is gently given by the late Prof Andre Brink. He argues, in his book, ‘A Dry White Season’, “There are two types of madness one should guard against; one is the belief that we can do everything, and the other is that we can do nothing.” 

Ladies and gentlemen, Kimi’s life was a call to action, his lived example, was that we must never get trapped in inaction, analysis paralysis nor over reaching, instead, like he did, we must choose to play a meaningful role in line with our skills, capabilities, interests and value system. Kimi Makwetu did that with great success, we can emulate his example, and do the same. 

To the leaders of our country, in all spheres of government, the time for cheap talk and lip service is over – South Africans demand accountability. We need concrete actions, we need all those guilty of corruption to be brought to book. Each one of you, must distinguish yourselves and be distinguishable from crooks and looters. We deserve ethical, honest, selfless and committed leaders. History will be the judge, will you stand up with us in the fight against corruption or will you be on the side-lines or worse still, be part of those who are stealing the future from our children. The parliament of South Africa, provincial legislatures, municipal councils, boards of directors of SOE’s are all under public scrutiny- how could so much be squandered or stolen with you standing guard? What is your role, what will you do to protect Kimi’s work and contribution?

To the accounting and audit profession, Kimi has shown you, through his sheer example. The role you need to play in ensuring accountability, transparency, probity and ethics in public finances. You are the last defence against corruption, malfeasance and looting of public resources. Stand firm, be resolute and be unflinching in doing your duty without fear. Have the courage to take on anyone, regardless of their status, who abuses money meant to help our people. The greatest tribute you can pay Kimi is to protect the integrity of the accounting and audit profession. 

To Soso, Kwandile and Tando, Kimi’s pride and joy- your father loved you unconditionally. He dedicated his time and energy to give you the best foundation in life. He may not be with you as reach new milestones, but know he will always be there, walking with you and his voice will be louder in death that it was in life. Embrace his legacy, preserve what he stood for and make him so proud.

My dear sister Miranda, words cannot fully express my gratitude and admiration at your resilience, strength and selflessness. At Kimi’s insistence, you left your career and ambitions to raise a family and to support our friend. You did that with great distinction and absolute dedication. Kimi was able to rise to the highest levels on your shoulders, and your children have excelled in all their endeavours, you have brought them up in an environment of love, care, diligence, respect and societal awareness. 

I know the next part of your life lies ahead of you, not with Kimi’s physical presence and touch, but with him being constant companion in your thoughts, dreams and memories. Kimi has prepared you for this phase, embrace it and realize your fullest potential.

Hamba Kakuhle Zikhali, ugqatso ulufezile, icekwa lilele nathi!!!

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