CIGFARO Handbook

Basis of Preparation

Accounting guidance document

Nature of Municipal Accounting

Municipal accounting reference

Framework for the Preparation of Financial Statements

Financial reporting framework

Presentation of the Financial Statements

Financial statement presentation

Cash Flow Statement

Cash flow reporting guidance

Changes in Accounting Policies, Estimates and Errors

Accounting policy guidance

Effect of Foreign Exchange Rates

Foreign exchange accounting

Accounting for Investments in Other Municipal Entities

Municipal investment guidance

Revenue

Revenue accounting guidance

Inventories

Inventory accounting guidance

Property, Plant and Equipment

Asset accounting guidance

Provisions, Contingent Liabilities and Contingent Assets

Provisions and contingencies

Leases

Lease accounting guidance

Investment Property

Investment property guidance

Segment Reporting

Segment reporting guidance

IFRS Illustrative Financial Statements – PwC

External illustrative statements

Example – Accounting Policies

Illustrative accounting policies

Example – CIGFARO Financial Statements

Illustrative financial statements

Example – Treasury Report

Illustrative treasury report

Budgeting

Budget preparation resources

MFMA Circulars

Municipal finance circulars

Performance Management

Performance management resources

Legislation

Municipal finance legislation

GAMAP Statements

Compliance reference statements

AFS Procedures

Annual financial statement procedures

Annual Financial Statement

Annual financial statement resource

Travel and Subsistence Illustrative Policy

Illustrative municipal travel policy

Travel and Subsistence Checklist

Travel compliance checklist

Travel and Subsistence Procedures

Travel procedure guidance

Comprehensive Listing of Municipal Powers and Functions

Municipal powers reference

Internal Controls

Internal control guidance

PPPs – Alternative Service Delivery

Alternative service delivery reference