Since the transition to democracy in 1994, the South African government has engaged
in a sustained programme of public financial management (PFM) reform across the
national, provincial and local spheres of government. This study evaluates the progress
of the nine provincial education departments (PEDs) in implementing the Public
Finance Management Act of 1999, and explores the factors which facilitated or impeded
reform. A public financial management progress (PFMP) index is constructed to track
each PED‘s performance from 1997/98 to 2013/14 and then used to benchmark its
progress over time and relative to the education sector as a whole. The indicators
comprising the PFMP index assess key PFM functions (budgeting, accounting, financial
auditing and audits of performance information), financial leadership and the
effectiveness of governance institutions such as audit committees. While there has been
considerable progress in PFM, distinct differences in the quality and effectiveness of
PFM practices across the nine PEDs remain. Stable top administrative leadership,
availability of PFM skills, varying degrees of accountability and departmental capacity to establish PFM systems that conform to new accounting standards drive variances in
Fourie, D.J. (David Johannes)(Faculty of Economic and Management Sciences, University of Pretoria, 2002-03)
The urgent need to develop South Africa's human resources in the public
service has been conceptualized in many policy documents. The underlying
objective of efforts to strengthen the human resources in the public sector, ...
Jordaan, Johan(University of Pretoria, 2013-05-22)
The South African Government’s service delivery initiatives do not guarantee quality of life for all citizens of South Africa. An active challenge faced by researchers and practitioners, who do not have adequate solutions ...
Tsheletsane, I.; Fourie, D.J. (David Johannes)(African Consortium of Public Administration, 2014-12)
Service delivery, poverty reduction and economic development and sustainability depend
on the availability of money and the ability to use it effectively, which requires good financial
management. Financial management ...