Theoretically and technically, governance is explained and practiced by different organisations and people. In Public Administration as a multidisciplinary field of study, public finance is regarded as the life and blood of public administration. The most critical point is to strive to achieve departmental or organisational objectives through effective governance. An effective governance process could be measured through efficient and effective systems, institutions, structures and rules and procedures. It is significant that institutions of governance support and practise transparency and accountability. In addition, their financial systems should support broader government agenda, i.e. service delivery. These systems should support the broader vision and mission of a department and government in general. In the South African context, the Public Finance Management Act, 1999 (PFMA), seeks to promote accountability, transparency and e