PRESENTATION ON
AN INTERNAL CONTROL SYSTEM
1
, PFMA,1999 (ACT 1 of 1999)
45. RESPONSIBILITIES OF OTHER OFFICIALS
An official in a department, trading entity or
constitutional institution –
a) Must ensure that the system of financial
management and internal control established for
that department, trading entity or constitutional
institution is carried out within the area of
responsibility of that official;
2
, PFMA CONTINUED…
b) is responsible for the effective, efficient,
economical and transparent use of financial
and other resources within that official’s area
of responsibility;
c) Must take effective and appropriate steps to
prevent, within that official’s area of
responsibility, any unauthorised expenditure,
irregular expenditure and fruitless and
wasteful expenditure and any other
collection of revenue due;
3
AN INTERNAL CONTROL SYSTEM
1
, PFMA,1999 (ACT 1 of 1999)
45. RESPONSIBILITIES OF OTHER OFFICIALS
An official in a department, trading entity or
constitutional institution –
a) Must ensure that the system of financial
management and internal control established for
that department, trading entity or constitutional
institution is carried out within the area of
responsibility of that official;
2
, PFMA CONTINUED…
b) is responsible for the effective, efficient,
economical and transparent use of financial
and other resources within that official’s area
of responsibility;
c) Must take effective and appropriate steps to
prevent, within that official’s area of
responsibility, any unauthorised expenditure,
irregular expenditure and fruitless and
wasteful expenditure and any other
collection of revenue due;
3
