1. RELATIONSHIP BETWEEN THE PAC, THE SAIS AND THE ACCOUNTANT GENERAL OFFICE IN IMPROVING TRANSPARENCY AND ACCOUNTABILITY PROCESS PRESENTATION TO SADCOPAC NELSPRUIT, MPUMALANGA 5 TH SEPTEMBER. 2012 MR. Z. M. TJIHUMINO ACCOUNTANT GENERAL/ DIRECTOR:

2. Content: Introduction Role of the Accountant General Office The role of the PAC Brief reflection of the AG roles in support of the PAC Challenges Conclusion

3. Role of the AG Office Preparation and submission of Statements and reports for the Aud. General Ensure reports on Acceptable Standards Provide Accounting and Financial Services to all O/M/A

4. Fiscal Management Allocating resources Implementing activities Monitoring progress Evaluating results Reviewing policy Setting Policy Evaluate effectiveness audit compliance Review policies based on results Policies objectives Fiscal Strategy Spending Priorities Policy directives spending authority Budget analysis and decision making Monitor activities Account for spending

5. ROLE OF THE PAC One of the most powerful and respected organs of Parliament. It has a key role to play in ensuring that there is accountability and transparency in the way the government spending agencies allocate, spent and manage their finances and in guaranteeing that the tax payers receives value for money for every dollar/rand spent. They are often called the “workhorse” of parliament as the activities they are engaged with are time consuming and labour intensive. They conduct among others: Managing Meetings, Preparing documents and conduct hearings, conduct meetings to investigate issues and meeting with stakeholders

6. Continue….. The composition of Committees is another essential element of their function. To ensure that thy represent the will of the votes, their composition should reflect the composition of the entire parliamentary assemby (Parliament and the National Council 30 January 2007

7. Public Accounts Committee Reflection of the AG supporting Roles Provide support technical staff to the Committee Take part in training and capacity Building together with the Auditors General Office Take part in the Stakeholders meeting with key oversight bodies such as ACC, Police, Regulatory Bodies as well as the Media Take part in regional and international forums such as AGMs ESAAG, SADCOPAC and ISAR Take part and provide support during hearings

8. Fiscal Management Allocating resources Implementing activities Monitoring progress Evaluating results Reviewing policy Setting Policy Evaluate effectiveness audit compliance Review policies based on results Policies objectives Fiscal Strategy Spending Priorities Policy directives spending authority Budget analysis and decision making Monitor activities Account for spending

9. Challenges facing the operations of PAC Lack of skills in accounting and report analysis Full time commitment to PAC activities compromised due to absence of members and engagement in other committees Seconded staff not fully engaged as expected due to their own work load High labour turnover on seconded staff

10. CONCLUSION An active PAC with good support from both the Accountant General and Auditors General will improve Government fiscal accountability and value for money on government spending The willingness of Committee staff members to work closely with the Committee leadership and members in a non-partisan fashion will largely contribute to the success of the committee’s strategic objectives

11. Thank you for your time