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Public Finance Management Act , 1 of 1999 : a compliance strategy

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dc.creator Madue, S.M. 2009-11-17T08:47:59Z 2009-11-17T08:47:59Z 2007 2018-06-25T18:05:59Z 2018-06-25T18:05:59Z
dc.identifier Madue, SM 2007, 'Public Finance Management Act , 1 of 1999 - a compliance strategy', Politeia, vol. 26, no. 3, pp. 316-318.
dc.identifier 0256-8845
dc.description The Public Finance Management Act, 1 of 1999, as amended by Act 29 of 1999 (PFMA), serves to modernise financial management in the South African Public Service in order to support the processes of public administration, which are focused on achieving sustainable development and high-level public services. Overall, the PFMA introduces a uniform system of public sector financial management, which improves on the erstwhile system in which accountability was undermined because different legislation applied to different entities, and expenditure control was too narrowly regulated. Compliance with the PFMA is compliance with the International Financial Reporting Standards (IFRSs). However, compliance with the PFMA remains a challenge. This article is aimed at suggesting a strategy for improving such compliance.
dc.language en
dc.publisher Unisa Press
dc.subject Compliance strategy
dc.subject Financial control
dc.subject Generally Accepted Accounting Practices (GAAP)
dc.subject Generally Recognised Accounting Practices (GRAP)
dc.subject Public Finance Management Act
dc.title Public Finance Management Act , 1 of 1999 : a compliance strategy
dc.type Article

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