ABSTRACT Government departments in the Republic of South Africa do not have access to unlimited funds and therefore have to manage allocated financial resources effectively and efficiently. The South African Police Service (SAPS) KwaZulu-Natal Province, fuel and oil budget has been overspent by 14 million rand, on average for 2007/2008 and 2008/2009 financial book years (SAPS Annual reports for 2007/2008 and 2008/2009). The overarching aim of the current study was to contribute to more effective and efficient fuel and oil management in the SAPS KwaZulu-Natal Province by answering the following research questions and make practical recommendations based on the findings of the study: i)Are SAPS KwaZulu-Natal station commissioners adequately knowledgeable of SAPS policies and procedures in relation to fuel and oil management? ii)How do SAPS KwaZulu-Natal station commissioners perceive police officials manage fuel and oil within the SAPS compared to their privately owned vehicles? Two valid and reliable measuring instruments were developed and administered to a representative sample (66/183) of all station commissioners in the SAPS KwaZulu-Natal Province: a)A 20-item SAPS fuel and oil management knowledge test; and b)A 19-item self-report perception questionnaire that measures SAPS fuel and oil management perceptions of SAPS station commissioners. The study amongst others found that SAPS KwaZulu-Natal station commissioners believe that police officials do not find it important to treat state vehicles the same way as they treat their private vehicles. The study also found that the SAPS station commissioners that participated in the study, in general, did not have a 100% knowledge base (memory) (as required by SAPS Top Management) of SAPS Special Force Order (General) 3A of 1987 that relates to effective and efficient fuel and oil management, West Bank procedures, and other SAPS policies that guide effective and efficient management of fuel and oil in SAPS. The study amongst others recommended that all SAPS KwaZulu-Natal station commissioners and their respective subordinates be outcome-based oriented, assessed, and held accountable in terms of SAPS policies and guidelines on the effective and efficient management of fuel and oil.