oa Auditing SA - The PFMA : education and training challenges

Volume 2001, Issue 24
  • ISSN : 1028-9003



The event of the Public Finance Management Act (PFMA) has created a new dimension in financial management in the public sector. Although the two PFM Acts (No 1 and 29 of 1999) are only applicable to national and provincial departments, public entities, constitutional institutions and entities under their ownership control, the Municipal Finance Management Act (already in draft form) win introduce the same concepts to the third tier of government. Like the PFMA, the proposed local government legislation will, also affect entities under the ownership control of the local governments and its sphere of influence will stretch much wider than currently realised.

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