Page 46 - Parliament Budget Office Annual Report 2022-2023
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 1.5 Accountability Lines
The Director accounts to the two Houses of Parliament through the Executive Authority of Parliament i.e., the Speaker of the National Assembly (NA) and the Chairperson of the National Council of Provinces (NCOP). The PBO is additionally accountable to an “Advisory Board” (AB) established by sub-section 1(b) of the amended Money Bills Act no 13 of 2018.
The AB that has codified legislative functions and responsibilities is an important governance and accountability structure that comprises of the NA House-Chairperson for Committees, NCOP House-Chairperson, and the Chairpersons of the Finance and Appropriations Committees in the NA and NCOP. The Advisory Board acts as an interlocutor between the Director and the parliament Executive Authority. The Advisory Board meets periodically with the Director to engage on various pertinent matters affecting the Office. A schematic depiction of the PBO accountability lines is reflected on Figure 7.
Figure 7 Accountability lines of the Director of the Parliamentary Budget Office
   Parliament Executive Authority
Speaker of the National Assembly, and Chairperson of the National Council of Provinces
Parliamentary Budget Office Advisory Board
2 Houses Chairpersons (NCOP and NA)
2 Finance Committees Chairpersons (NCOP and NA)
2 Appropriations Committees Chairpersons (NCOP and NA)
Parliamentary Budget Office Director
   The Advisory Board and the Executive Authority of Parliament constitute the core governance structure of the Parliamentary Budget Office.
Parliamentary Budget Office | Parliament of the Republic of South Africa
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