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Legislation - Public Finance Management Act - PFMA - Treasury Practice Notes - Office of the Accountant-General Practice Notes


2007
Accountant-General Practice Note 1 of 2007 - Month-end closure procedures for 2007/08, to meet the reporting requirements in terms of Section 32 of the Public Finance Management Act (84kb)
Accountant-General Practice Note 3 of 2007 - Bank account details in terms of section 32(1) of the Division of Revenue Act, 2007 (Act No. 01 of 2007) - DORA (67kb)
Accountant-General Practice Note 4 of 2007 - Compliance with the Division of Revenue Act, 2006 (Act No. 2 of 2006) - DORA (67kb)
Cover Page and Report Template
Accountant-General Practice Note 5 of 2007 - Compliance with Section 22 of the Division of Revenue Act, 2006 (Act No. 2 of 2006) - DORA (48kb)
Accountant-General Practice Note 6 of 2007 - Procurement of goods and services by means other than through the invitation of competitive bids (49kb)

2006
Accountant-General Practice Note 1 of 2006 - Month-end closure procedures for 2006/07, to meet the reporting requirements in terms of Section 32 of The Public Finance Management Act (97kb)
Accountant-General Practice Note 2 of 2006 - Bank Account Details in terms of Section 31(1) of the Division of Revenue Act, 2006 (Act No.2 of 2006) (119kb)
Accountant-General Practice Note 3 of 2006 - Illegal Departmental bank accounts (45kb)
Accountant-General Practice Note 4 of 2006 - Illegal use of resources by Departments and Public entities (51kb)
Accountant-General Practice Note 5 of 2006 - Finance lease transactions (54kb)
Accountant-General Practice Note 6 of 2006 - Accounting for transactions between Departments and the Property Management Trading Entity (52kb)
Accountant-General Practice Note 7 of 2006 - Applications in respect of new IT systems (546kb)

2005
Accountant-General Practice Note 1 of 2005 - Month closure procedures for 2005/06, to meet the reporting requirements in terms of section 32 or the Public Finance Management Act (26kb)
Accountant-General Practice Note 2 of 2005 - Bank account details in terms of section 28(1)(a) of the Division of Revenue Act, 1 of 2005 (785kb)
Accountant-General Practice Note 3 of 2005 - Compliance with the Division of Revenue Act (DORA), 1 of 2005 (278kb)

2004
Accountant-General Practice Note 1 of 2004 - Month closure procedures for 2004/2005, to meet the reporting requirements in terms of section 32 of the Public Finance Management Act (208kb)
Accountant-General Practice Note 2 of 2004 - Maximum amounts of guarantees to secure financing for the purchase of a motor vehicle - National departments (208kb)
Accountant-General Practice Note 2 of 2004 - Maximum amounts of guarantees to secure financing for the purchase of a motor vehicle - Provincial treasuries (181kb)

2003
Accountant-General Practice Note 1 of 2003 - Month closure procedures for 2003/2004, to meet the reporting requirements in terms of section 32 of the Public Finance Management Act (203kb)
Accountant-General Practice Note 2 of 2003 - Accounting officers' reporting responsibilities: leave and guarantees (107kb)
Accountant-General Practice Note 3 of 2003 - Implementation of national and provincial departments on a GFS (Government Finance Statistics) based standard chart of accounts (SCOA) (72kb)
Accountant-General Practice Note 4 of 2003 - Maximum amounts of guarantees to secure financing for the purchase of a motor vehicle (327kb)
Accountant-General Practice Note 5 of 2003 - Deposits into provincial revenue funds (39kb)
Accountant-General Practice Note 6 of 2003 - Deposits into provincial revenue funds (48kb)
Accountant-General Practice Note 7 of 2003 - Accounting and reporting procedures for grants received by departments from sector education and training authorities (71kb)
Accountant-General Practice Note 8 of 2003 - Annual financial Statements for the year ended 31 March 2003 (85kb)
Accountant-General Practice Note 9 of 2003 - Administration of emolument attachment orders on PERSAL: centralisation of codes for garnishee beneficiaries and implementation of electronic interface between certain debt collectors and PERSAL (128kb)

2002
Accountant-General Practice Note 1 of 2002 - Item limits on payments (46kb)
Accountant-General Practice Note 2 of 2002 - Implementation of new warrant voucher stationery (65kb)
Accountant-General Practice Note 3 of 2002 (not issued)
Accountant-General Practice Note 4 of 2002 - Discretionary deductions on PERSAL: micro lenders - termination of deductions by employees (57kb)
Accountant-General Practice Note 5 of 2002 - Payment of maintenance orders in terms of the Maintenance Act, 1998 (ACT No. 99 of 1998): payment by electronic/credit transfer - magistrates' offices countrywide (37kb)
Accountant-General Practice Note 6 of 2002 - Deviation from Treasury Regulation 15.12.3 for the non-electronic payment of amounts in excess of R2 000 via the PERSAL system (91kb)
Accountant-General Practice Note 7 of 2002 (not issued)
Accountant-General Practice Note 8 of 2002 - Accounting Officers' reporting responsibilities with specific reference to leave and guarantees (39kb)
Accountant-General Practice Note 9 of 2002 - Maximum amounts of guarantees to secure financing for the purchase of a motor vehicle (122kb)
Accountant-General Practice Note 10 of 2002 - Month closure procedures for 2002/2003, to meet the reporting requirements in terms of section 32 of the Public Finance Management Act (114kb)
Accountant-General Practice Note 11 of 2002 (not issued)
Accountant-General Practice Note 12 of 2002 - Implementation of BAS (Basic Accounting System) and reporting in accordance with PFMA and Government Finance Statistics (GFS) (124kb)
Accountant-General Practice Note 13 of 2002 - Month closure procedures for 2002/2003, to meet the reporting requirements in terms of section 32 of the Public Finance management Act (173kb)
Accountant-General Practice Note 14 of 2002 - Annual reporting by departments - year ending 31 March 2002 (54kb)
Accountant-General Practice Note 15 of 2002 - Acquisition of accomodation and/or conference facilities for conferences, seminars, bosberade, etc (19kb)
Accountant-General Practice Note 16 of 2002 - Deposits into provincial revenue funds (43kb)
Accountant-General Practice Note 17 of 2002 - Implementation of BAS (Basic Accounting System) and reporting in accordance with PFMA and Government Finance Statistics (GFS) (149kb)
Accountant-General Practice Note 20 of 2002 - Final year closure 2001/02 financial year (38kb)

2001
Accountant-General Practice Note 1 of 2001 - Treasury Regulation 15.2.3: warrant vouchers in excess of R10 000 (42kb)
Accountant-General Practice Note 2 of 2001 - LOGIS/FMS interface: use of ledger accounts for order payments (47kb)
Accountant-General Practice Note 3 of 2001 - LOGIS financial year-end: stock takes and discrepancies (30kb)
Accountant-General Practice Note 4 of 2001 - Implementation of an amended deposit system at the commercial banks (133kb)
Accountant-General Practice Note 5 of 2001 - Deposits into provincial revenue funds (35kb)
Accountant-General Practice Note 6 of 2001 - Month closure procedures for 2001/2002, to meet the reporting requirements i.t.o. Section 32 of the Public Finance Management Act (103kb)
Accountant-General Practice Note 7 of 2001 - Guarantee required to secure financing for the purchase of a motor vehicle: implementation of an inclusive flexible remuneration package system for senior managers (SMS) from 01 January 2001 (113kb)
Accountant-General Practice Note 8 of 2001 - Reclaims on PERSAL in respect of insurance premiums deducted from salaries (37kb)
Accountant-General Practice Note 9 of 2001 - Amendment of date for year-end closures i.t.o 2000/2001 financial year (25kb)
Accountant-General Practice Note 10 of 2001 - Warrant voucher/Micro number coupling requirements (374kb)
Accountant-General Practice Note 11 of 2001 - Deposits into provincial revenue funds (27kb)
Accountant-General Practice Note 12 of 2001 - Implementation of BAS (Basic Accounting System) and reporting in accordance with PFMA and GFS (43kb)
Accountant-General Practice Note 13 of 2001 - Discretionary deductions on PERSAL: micro lenders (113kb)
Accountant-General Practice Note 14 of 2001 - Compulsory use of new enterprise registration numbers (110kb)
Accountant-General Practice Note 15 of 2001 (not issued)
Accountant-General Practice Note 16 of 2001 - Manual for the reconstruction and development programme fund (405kb)
Accountant-General Practice Note 17 of 2001 - Deposits into provincial revenue funds (31kb)
Accountant-General Practice Note 18 of 2001 - Authorisation of remunerated overtime (31kb)
Accountant-General Practice Note 19 of 2001 - Employment of employees out of adjustment (550kb)
Accountant-General Practice Note 20 of 2001 (not issued)
Accountant-General Practice Note 21 of 2001 - Implementation of BAS (Basic Accounting System) and reporting in accordance with PFMA and GFS (21kb)

2000
Practice Note 1 of 2000 - Month Closure Procedures (698kb)
Practice Note 2 of 2000 - Capturing and Maintenance of MTEF Budget Allocations (190kb)


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