Public Service Commission Act, 1997
R 385
Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 5 : Departments and Constitutional InstitutionsPart 1 : Appointment of accounting officers36. Accounting officers |
| (1) | Every department and every constitutional institution must have an accounting officer. |
| (2) | Subject to subsection (3)— |
| (a) | the head of a department must be the accounting officer for the department; and |
| (b) | the chief executive officer of a constitutional institution must be the accounting officer for that institution. |
| (3) | The relevant treasury may, in exceptional circumstances, approve or instruct in writing that a person other than the person mentioned in subsection (2) be the accounting officer for— |
| (a) | a department or a constitutional institution; or |
| (b) | a trading entity within a department. |
| (4) | The relevant treasury may at any time withdraw in writing an approval or instruction in terms of subsection (3). |
| (5) | The employment contract of an accounting officer for a department, trading entity or constitutional institution must be in writing and, where possible, include performance standards. The provisions of sections 38 to 42, as may be appropriate, are regarded as forming part of each such contract. |
