Public Finance Management Parliamentary Oversight Model
Public Finance Management Parliamentary Oversight Model

SAPST is conducting a consultative process on the oversight role of Parliament on public finance management (PFM). We are, therefore, kindly soliciting for your views on how best Parliament can play its oversight role on PFM. Parliament is mandated by Section 299 of the Constitution and Public Finance Management Act (PFMA) to oversee public financial management at all levels of Government. The aim of parliamentary oversight is to promote transparency, accountability, prudence and responsibility in public financial matters (Section 298 of the Constitution). Drafters of the Constitution conferred this responsibility on Parliament in line with good practices elsewhere. As representatives of the people, and the fact that these are public funds, Members of Parliament are considered better placed to enforce public financial accountability. Parliament exercises oversight through participation in the entire budget cycle from formulation, approval of the budget in the House, monitoring implementation of the budget and finally audit

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