Abstract:
The sought to identify factors that influence the effectiveness of PFMA and strategies needed to understand it.
Since its introduction some officers are failing to execute their duties as, PFMA does not have the Regulations.
The descriptive survey and documentary analysis were used as they extract facts from people’s minds. The
population of 300 was used. Random and judgmental sampling was used to select a sample of 75 participants.
Findings revealed that up to now no audit committee to review internal controls has been set up and the ACT has
had no impact since its inception. Further there has not been any decrease in failure to adhere to the ACT.
Recommendations are that the public sector organizations should develop policies in line with PFMA and that
there must be political will to enable effective implementation.
