The role of accounting officers in ensuring responsible public financial management

Abstract

The delivery of public services in South Africa is dependent on good governance and decisive leadership. Furthermore, the success of government programmes depends on the size of the budget that has been allocated to a given government department or entity. When the Minister of Finance delivers the budget speech in the National Assembly, there is a clear indication on how much is going to be allocated to each government department over the next financial year. It is up to the government departments to ensure that the allocated budget is used as efficiently and effectively as possible. Each government department is guided by the Public Financial Management Act (PFMA), 1999. The PFMA seeks to regulate financial management in the national government and provincial governments; to ensure that all revenue, expenditure, assets and liabilities of those governments are managed efficiently and effectively; to provide for the responsibilities of persons entrusted with financial management in those governments; and to provide for matters connected therewith. Given the objectives of the PFMA, accounting officers are tasked with the responsibility of enforcing the PFMA in all procurement processes. According to Section 36 of the PFMA, an accounting officer is the head of a department. These accounting officers play an important role in ensuring that services are delivered, while they must ensure that public funds are spent responsibly and in accordance with the relevant government policies and the PFMA. This paper analyses the role that accounting officers need to play in ensuring responsible public financial management, especially because of the limited resources available to our government. By employing a qualitative study, this paper looks at instances where accounting officers did not act in accordance with the PFMA and the implications of this failure.