The process that can ultimately result in accounting officers being held personally liable for financial losses due to irregularities in their departments has improved the culture of accountability, integrity, transparency and performance in the public sector, says auditor-general Tsakani Maluleke.

The personal liability of accounting officers is the ultimate step of the material irregularity process, which Maluleke says has given the auditor-general “bite” and is acting as a deterrent to wrongdoing. Accounting officers have been responsive and are taking the recommended actions...

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