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IMFO HANDBOOK

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


Tel: +27 11 394 0879
Email: ceo@cigfaro.co.za

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