(1) In terms of Section 36 of the Public Finance Management Act, 1999 with respect to Accounting Officers; every department and every constitutional institution must have an accounting officer and the head of a department must be the accounting officer for the department.
(2) In terms of Section 37 of the Public Finance Management Act, 1999, deals with acting accounting officers and stipulates when an accounting officer is absent or otherwise unable to perform the functions of accounting officer, or during a vacancy, the functions of accounting officer must be performed by the official acting in the place of that accounting officer.
(a) Nationally: There are nine (9) acting Accounting Officers (In the Presidency the acting DG is also the formally appointed accounting officer).
Provincially: There are twenty seven (27) acting Accounting Officers.
(b) In terms of the regulatory framework, Regulation 63 (2) of the Public Service Regulations, 2016 states that, “an employee directed to act in another post in terms of section 32 (2) should have the necessary competency for the post to which he or she is appointed to act”. As defined in the Public Service Regulations, 2016, Competency means the combination of knowledge, skills, behaviour and aptitude that a person can apply in the work environment, which indicates a person's ability to meet the requirements of a specific post. For purposes of business continuity meeting qualifications for a post for purposes of acting is not a requirements however, noting the definition, competency to perform the duties are.
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