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Treasury Practice Notes

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	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)