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Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa

Thesis (PhD)--University of Pretoria, 2016.

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Other Authors: Thornhill, Christopher
Format: Thesis
Language:English
Published: University of Pretoria 2017
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access_status_str Open Access
author2 Thornhill, Christopher
author_browse Thornhill, Christopher
author_facet Thornhill, Christopher
collection Thesis
dc_rights_str_mv © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Thesis (PhD)--University of Pretoria, 2016.
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institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:36:08.220Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2017
publishDateRange 2017
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publisher University of Pretoria
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spelling oai:repository.up.ac.za:2263/60496 Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa Thornhill, Christopher u25381734@tuks.co.za Fourie, D.J. (David Johannes) John, Simon UCTD Thesis (PhD)--University of Pretoria, 2016. In South Africa, the Public Finance Management Act, 1999 (Act No. 1 of 1999) is a piece of legislation that is flexible and adaptable compared to the repealed Exchequer Act (Act No. 66 of 1975), which was prescriptive and rule driven. The administration of finance in the public sector involves numerous challenges such as the lack of adequate capacity, integrity of personnel and unqualified personnel. Solutions are sought simultaneously for prospects to achieve value for money through economy, efficiency and effectiveness. Those who manage public affairs and public finance are subject to public scrutiny. Transparency, accountability and honesty as well as prudence in the management and administration of public finance are imperative. The problem statement is divided into the following research questions: What is the PFMA (Public Finance Management Act) and how is it administered? How is the PFMA administered in the North West Provincial Administration? In order to research the above-mentioned problem and sub-problem, the following objectives were formulated: Determine from the literature the nature and scope of the PFMA and its administration; establish the reason for the introduction of PFMA in South Africa; and determine the administration of the PFMA in the North West provincial administration. In implementing policy, the following elements were considered: The availability of trained personnel, administrative arrangements to implement policy, material resources required for proper implementation, procedures and directives for effective implementation, role of auditing staff, and both internal and external, role of independent institutions such as the Public Service Commission, Provincial Public Accounts Committee and the Auditor-General (AG). The managerial control and fiduciary duties by the structures in government departments will have to be enhanced in order to ensure that financial management is aligned with the PFMA. Policy implementation requires the necessary tools, techniques, procedures, shared vision, strategy, structure, systems, skills and staff. The study critically determines and establishes various challenges experienced while managing finances through the administration of the PFMA. From the data gathered, analysis and interpretations were derived to arrive at the findings, interpretations, inferences and recommendations. There is evidence of financial qualifications in the audit opinion, shortcomings in various departments, capacity constraints, and a lack of a clear trail of supporting documentation, ineffective leadership, supervision, monitoring and support. Appropriate recommendations are provided to remedy the situation. School of Public Management and Administration (SPMA) PhD Unrestricted 2017-05-18T08:34:51Z 2017-05-18T08:34:51Z 2017-04-21 2016 Thesis John, S 2016, Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/60496> A2017 http://hdl.handle.net/2263/60496 en © 2017 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle UCTD
Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa
title Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa
title_full Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa
title_fullStr Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa
title_full_unstemmed Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa
title_short Administration of the Public Finance Management Act 1999 in the North West Provincial Administration in South Africa
title_sort administration of the public finance management act 1999 in the north west provincial administration in south africa
topic UCTD
url http://hdl.handle.net/2263/60496