TRC Final Report

Volume 1

Chapter 11

Part FinanceDept

Subsection 1

Management and Operational Reports

FINANCE DEPARTMENT

■ INTRODUCTION

1 Section 46(2) of the Promotion of National Unity and Reconciliation Act (the Act) set out the financial duties of the Commission and provided for the appointment of a chief executive officer who would also act as the chief accounting officer¹ . Thus the financial accountability for the Commission rested with the chief executive officer.

2 Section 46(5) of the Act required that the Commission prepare an estimate of revenue and expenditure for each year of its operation, using a format to be determined in consultation with the Audit Commission.²

3 Section 9(1) of the Act directed the Commission to determine remuneration allowances in consultation with the Ministries of Finance and Justice, as well as terms and conditions of employment of staff members who were not state employees.

4 Section 36(1) of the Act determined that “the Commission be independent and separate from any party, government, administration or other functionary or body directly or indirectly representing the interest of any such entity.”

5 Thus, a certain number of fairly unusual financial measures applied to the Commission. Although it was intended that the Commission should enjoy a degree of financial independence from normal state financial structures, there were a number of procedural and regulatory ambiguities in the setting up of the Commission.

6 First, there were questions about the applicability of State Expenditure regulations (the Treasury Instructions) and State Tender Board regulations.

7 Second, there was a six-week delay from the time that the Commissioners were appointed until operations could be set up. This was because these appointments came into operation on 15 December 1995, immediately before the holiday season, at a time when most services and equipment providers close down for the year.

8 Third, the Commission had to set up operations very rapidly and did not have time to comply with all the procedures of the State Tender Board. The executive commissioners took a proactive decision to the effect that the Commission would procure its own goods and services.

9 The mandate of the Commission was also such that it required a number of specialised sets of equipment, goods and services for its operational activities, for example:

a the establishment of an Investigation Unit with all its personnel and logistical support (section 28(1) of the Act);

b the conducting of Commission hearings in public (section 33(1) of the Act);

c the provision of legal representation (section 34(1) of the Act);

d the establishment of a limited witness protection programme (section 35(1) of the Act);

e the provision of measures to allow victims to communicate in the language of their choice (section 11(f) of the Act);

f special provisions for dealing with victims (section 11 of the Act).

10 The Commission’s own methodology³ had to be developed, and its decision to hold hearings in communities where gross violations of human rights had taken place required extensive travel requirements and logistic support.

11 In complying with the financial mandate as directed by the Act and interpreted by the Commission, the chief executive officer delegated responsibility to the director of finance. One of the first tasks of the director was to assist the Commission by preparing an estimate of revenue and expenditure.