Public Finance Management Act (PFMA) Compliance In The Preparation Of Financial Statements As A Financial Reporting Tool In South African Public Service

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Public Finance Management Act (PFMA) Compliance In The Preparation Of Financial Statements As A Financial Reporting Tool In South African Public Service

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dc.contributor.author Makgoba, Magoane Jonas
dc.contributor.author Faku, Ephraim Monde
dc.contributor.author Moeti, Kabelo Boikhutso
dc.date.accessioned 2025-02-27T11:11:11Z
dc.date.available 2025-02-27T11:11:11Z
dc.date.issued 2024-09
dc.identifier.citation IJESSP24510277 en_US
dc.identifier.uri http://hdl.handle.net/123456789/1631
dc.description Dissertation en_US
dc.description.abstract 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. en_US
dc.language.iso en en_US
dc.publisher International Journal of Education & Social Sciences (IJESS) en_US
dc.subject Financial Statements en_US
dc.subject Financial reporting en_US
dc.subject Public Finance Management Act en_US
dc.subject Auditing en_US
dc.subject compliance en_US
dc.title Public Finance Management Act (PFMA) Compliance In The Preparation Of Financial Statements As A Financial Reporting Tool In South African Public Service en_US
dc.type Other en_US


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