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Treasury Practice Notes

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	2026
	Circular to withdraw inactive practice notes and circulars 2026-27	(64kb)
	Annexure A - Inactive Practice Notes and Circulars to be withdrawn 2026-2027	(127kb)

	2007
	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 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 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 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)

	2003
	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 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)

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	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 11 of 2002 (not issued)
	Accountant-General Practice Note 15 of 2002 - Acquisition of accomodation and/or conference facilities for conferences, seminars, bosberade, etc	(19kb)

	2001
	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 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 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 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)

	2000
	Practice Note 2 of 2000 - Capturing and Maintenance of MTEF Budget Allocations	(190kb)

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