National Treasury

Legislation - Public Finance Management Act - PFMA - Treasury Guidelines

	Guideline Issued in 2023/2024
	2024 Public Entities Year-End guidelines with water boards	(913kb)
	NT Guidelines of 2023_24 on Financial Year-end proceadures and AFS submission dates	(541kb)

	Guideline Issued in 2021/2022
	In Year Monitoring Report Guide	(417kb)
	Appendix C - In Year Monitoring Report Template	(28kb)

	Guideline Issued in 2019/2020
	In Year Monitoring Report Guide	(206kb)
	Appendix C - In Year Monitoring Report Template	(1,543kb)

	Guideline Issued in 2015/2016
	Hourly Fee Rates For Consultants - With effect from 1 July 2018	(193kb)
	Hourly fee rates of Consultants - With effective from April 2015	(158kb)
	Updated Guideline on Irregular Expenditure	(968kb)
	Cross Walk to Amendments of Irregular Expenditure Guideline	(456kb)

	Guideline Issued in 2014/2015
	Guideline on prohibition of payments via the internet: National Treasury Instruction 01 of 2014/15	(918kb)
	Circular – Implementation of PFM Knowledge Queries Portal	(971kb)
	User Manual Query Logging and Tracking	(888kb)
	Guideline on Cost Containment Measures	(530kb)
	Annexure A: Consultancy Reduction Plan	(51kb)
	Fruitless and Wasteful Expenditure Guideline	(667kb)
	Unauthorized Expenditure Guideline	(750kb)
	Examples of unauthorized expenditure	(404kb)
	Irregular Expenditure Guideline	(800kb)
	Annexure A and B – Procedure for treatment of Irregular expenditure	(198kb)
	Annexure C – Examples of Irregular expenditure	(258kb)
	Annexure D – Example of Register for reporting Irregular expenditure	(111kb)

	Guideline Issued prior 2013/2014
	Accounting Officers Guide to the PFMA	(244kb)
	Guide on In- Year Management, Monitoring and Reporting	(123kb)
	Guideline for legislative Oversight through Annual Reports	(268kb)
	Examples of Delegations of Authority	(193kb)
	MTEF Treasury Guidelines 2005	(499kb)