Public Finance Management Act, 1999 (Act No. 1 of 1999)

Chapter 5 : Departments and Constitutional Institutions

Part 3 : Other officials of departments and constitutional institutions

45. Responsibilities of other officials
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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;
(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 under collection of revenue due;
(d)must comply with the provisions of this Act to the extent applicable to that official, including any delegations and instructions in terms of section 44; and
(e)is responsible for the management, including the safeguarding, of the assets and the management of the liabilities within that official's area of responsibility.