Thesis (DTech. in Managerial Accounting and Finance) / Optimum performance in the South African public service is paramount to eradicate the backlog in social services. The South African government introduced financial management reforms to address this challenge. There is, however, still instances of poor financial management and performance, but managers do not seem to be held accountable for these under performances. This study aimed to define financial performance in the South African public service and in particular the financial performance expected of line managers.