CFO FORUM DEPARTMENTS EXECUTIVE AUTHORITY GUIDELINES Office of

CFO FORUM DEPARTMENTS EXECUTIVE AUTHORITY GUIDELINES Office of the Accountant-General Presenter: Frank Mahlangu | National Treasury | 2 February 2017

EXECUTIVE AUTHORITY • National Treasury has observed a great degree of uncertainty in relation to the roles and responsibilities of the executive authority. • The guide will provide a quick reference tool to the executive authority to manage their responsibilities in terms of the PFMA and its related Treasury Regulations • Officials of the departments are urged to familiarize themselves with the contents of these guidelines to ensure that they support their executive authorities in discharging their responsibilities. 2

OUTLINE The guide has the following sections: q Leadership and institutional arrangements q Governance q Strategic planning q Budgeting and monitoring q Financial management q Reporting q Human resource management q Legal, fraud and corruption 3

LEADERSHIP & ACCOUNTABILITY 4

LEADERSHIP & ACCOUNTABILITY 5

GOVERNANCE 6

INSTITUTIONAL ARRANGEMENT The section will cover: q Establishment of the public entities; q Oversight of public entities; q Commission of inquiries; and q Management Structures (Clusters, executive committees, Accounting officers committees and FOSAD) 7

REPORTING 8

HUMAN RESOURCE 9