Public Finance Management Act, 1999 (Act No. 1 of 1999)RegulationsTreasury Regulations for Departments, Constitutional Institutions and Public EntitiesPart 9 : Public entities33. Financial misconduct |
| 33.1 | Investigation of alleged financial misconduct [Sections 85(1)(b), (c) and (d) of the PFMA] |
| 33.1.1 | If an employee is alleged to have committed financial misconduct, the accounting authority of the public entity must ensure that an investigation is conducted into the matter and if confirmed, must ensure that a disciplinary hearing is held in accordance with the relevant prescripts. |
| 33.1.2 | The accounting authority must ensure that the investigation is instituted within 30 days from the date of discovery of the alleged financial misconduct. |
| 33.1.3 | If an accounting authority or any of its members is alleged to have committed financial misconduct, the relevant executive authority must initiate an investigation into the matter and if the allegations are confirmed, must ensure that appropriate disciplinary proceedings are initiated immediately. |
| 33.1.4 | The relevant treasury may, after consultation with the executive authority,— |
| (a) | direct that a person other than an employee of the public entity conducts the investigation; |
| (b) | issue any reasonable requirement regarding the way in which the investigation should be performed. |
| 33.2 | Criminal proceedings [Section 86 of the PFMA] |
| 33.2.1 | The accounting authority must advise the Auditor-General and the relevant executive authority and treasury of any criminal charges it has laid against any person in terms of section 86 of the Act. |
| 33.2.2 | The executive authority or relevant treasury may direct a public entity to lay charges of criminal financial misconduct against any person should an accounting authority fail to take appropriate action. |
| 33.3 | Reporting [Section 85(1)(a) and (e) of the PFMA] |
| 33.3.1 | The accounting authority must, on an annual basis, submit to the executive authority, the relevant treasury and Auditor-General a schedule of— |
| (a) | the outcome of any disciplinary hearings and/or criminal charges; |
| (b) | the names and ranks of employees involved; and |
| (c) | the sanctions and any further actions taken against these employees. |