http://hdl.handle.net/123456789/962 Mon, 13 Apr 2026 12:19:19 GMT 2026-04-13T12:19:19Z http://hdl.handle.net/123456789/1631 Public Finance Management Act (PFMA) Compliance In The Preparation Of Financial Statements As A Financial Reporting Tool In South African Public Service Makgoba, Magoane Jonas; Faku, Ephraim Monde; Moeti, Kabelo Boikhutso Based on the Public Finance Management Act's requirements, the study evaluated annual financial statement preparation as a financial reporting tool within the South African public sector using the Limpopo Provincial administration as a case study. The study's goal was to find non-compliance issues presented in the provincial departments' annual financial statements for Limpopo for the three fiscal years from 2016–17 to 2018–19. The numerous services that fall under the purview of government departments must be provided while simultaneously making effective and efficient use of the funds allocated to them. The Public Finance Management Act also mandates departments to provide reports detailing their use of allotted funds. As a result, given that they are regarded as a critical instrument for public finance management reporting, the timely completion of annual financial statements in compliance with all applicable legislation is essential. Dissertation Sun, 01 Sep 2024 00:00:00 GMT http://hdl.handle.net/123456789/1631 2024-09-01T00:00:00Z