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Financial accountability by responsibility managers: a case study of Mnambithi TVET College.

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The government has increasingly realised the importance of Technical and Vocational Education and Training (TVET) colleges for South Africa‟s economic development, due to the sector‟s focus on providing skills for the labour market. TVET colleges were introduced to alleviate the skills shortage, and the government has invested significant resources in developing this vocational sector. Financial accountability in the sector is critical in ensuring the sector functions effectively and efficiently. Accountability is the basis of good governance. Colleges have Responsibility Managers entrusted with accounting for the expenditure of funds. As public officials, Responsibility Managers should ensure that processes and procedures are in place for proper financial accountability. This study provides insights into execution of financial accountability by Responsibility Managers at Mnambithi TVET College. The research was couched in stewardship theory as it considers the role of Responsibility Managers, as tasked by the employer, to execute financial accountability in the TVET colleges. The literature reviewed highlights that good public financial management provides stakeholders with proper, truthful and timely financial information wherein the Responsibility Managers account for financial decisions and expenditure. The legislation consulted in the research echoed the importance of transparency and ethical behaviour as qualities to be upheld by public officials, particularly in management positions. Through a qualitative inquiry, interviews were conducted with respondents selected using purposive sampling. Semi-structured interviews were used for data collection. The research revealed that, measures and procedures have been put in place for ensuring financial accountability in the TVET College. Challenges experienced include a lack of consequence management, poor adherence to turnaround time for supply chain management processes, and inadequate financial training for Responsibility Managers to ensure effective accountability. To conclude, a lot still needs to be done to ensure proper financial accountability in TVET colleges in order to ensure good financial governance of public funds.


Masters Degree. University of KwaZulu-Natal, Durban.