The legislation requires the National Treasury to promote and enforce transparency and effective management in respect of revenue, expenditure, assets and liabilities in public sector. It also provides for the National Treasury to assist in building capacity for efficient, effective and transparent financial management. The Chief Directorate is responsible for fulfilling this capacity building imperative. Since the implementation of the PFMA and MFMA, the findings of the AG’s clearly identify the lack of capacity and skills across the public sector. Working with all relevant stakeholders, this CD facilitates the function of building capacity in financial management, risk management and Internal Audit.