The PFMA applies to national and provincial government departments, constitutional institutions, and public entities listed in Schedule 2 and 3 of the Act. Accounting authorities (boards of public entities) and accounting officers (heads of departments) bear personal accountability for compliance. The Auditor-General of SA (AGSA) audits all PFMA entities.
This framework contributes to the following governance domains in your Encircle score:
Encircle maps PFMA obligations to D02 Leadership (accounting authority duties), D04 Compliance (SCM and regulatory requirements), and D11 Assurance (internal audit and AGSA readiness). A PFMA compliance dashboard tracks your position against all major AGSA audit requirements.
Encircle tells you when you are PFMA Audit-Ready — meaning your governance documentation, SCM procedures, and financial management controls meet the requirements that the AGSA will assess. Connect with a public sector governance consultant from the Encircle Network for pre-audit readiness review.