Index Accounting Basis if preparation Nature of municipal accounting Framework for the preparation of financial statements Presentation of the financial statements Cash flow statement Change in accounting policies, accounting estimates and errors Effect of foreign exchange rates Accounting for investments in other municipal entities Revenue Inventories Property, plant and equipment Provisions, contingent liabilities and contingent assets Leases Investment property Segment reporting IFRS illustrative financial statements – [PwC] CIGFARO illustrative financial statements Example – accounting policies Example – CIGFARO financial statements Example – Treasury report Budgeting MFMA Circulars Performance management Legislation Legislative compliance checklist Gamap Statements AFS Procedures Annual Financial Statement Municipal time table Travel and Subsistence Illustrative Policy Travel and Subsistence Checklist Travel and Subsistence Procedures Comprehensive listing of municipal powers and functions Internal controls PPP’s – Alternative service delivery
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