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Public Sector

Episode 6 - Standard of GRAP 104 (Revised) Series - Summary & Conclusion

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Episode 5 - Standard of GRAP 104 (Revised) Series - Presentation and Disclosure

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Episode 4 - Standard of GRAP 104 (Revised) Series - Impairment

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Episode 3 - Standard of GRAP 104 (Revised) Series - Measurement of financial instruments

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Episode 2 - Standard of GRAP 104 (Revised) Series - Classification of financial instruments

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Episode 1 - Standard of GRAP 104 (Revised) Series - Introduction to Standard of GRAP 104

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2026/2027 GRAP Accounting and Disclosure Checklist

11 February 2026ChecklistChecklist
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2025/2026 GRAP Accounting and Disclosure Checklist

11 February 2026Checklist
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Episode 8 - Understanding the Public Sector video series - Auditing (youtube.com)

30 April 2024Videos and recordingsPublic Sector
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Episode 7 - Understanding the Public Sector video series - Procurement (youtube.com)

23 April 2024Videos and recordingsPublic Sector
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Episode 6 - Understanding the Public Sector video series - Financial and Performance (youtube.com)

16 April 2024Videos and recordingsPublic Sector
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Episode 5 - Understanding the Public Sector video series - The MFMA (youtube.com)

9 April 2024Videos and recordingsPublic Sector
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Episode 4 - Understanding the Public Sector video series - The Treasury Regulations (youtube.com)

2 April 2024Videos and recordings
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Episode 3 - Understanding the Public Sector video series - The PFMA (youtube.com)

26 March 2024Videos and recordingsPublic Sector
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Episode 2 - Understanding the Public Sector video series - The Constitution (youtube.com)

18 March 2024Videos and recordingsPublic Sector
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Episode 1 - Understanding the Public Sector video series - Overview of Legislation (youtube.com)

12 March 2024Videos and recordingsPublic Sector
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SAICA Public Sector Quarter 4 2022

October 2022NewsletterPublic Sector
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SAICA Public Sector Quarter 3 2022

14 November 2022Quarterly newslettersPublic Sector
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Public schools Guideline for preparation of AFS

5 May 2022GuideTechnical
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SAICA Public Sector Quarter 2 2022

21 July 2022Quarterly NewsletterPublic Sector
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SAICA Public Sector Quarter 1 2022

Newsletter
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SAICA Public Sector Quarter 4 2021

22 December 2021Newsletter
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SAICA Public Sector Quarter 3 2021

15 October 2021Newsletter
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SAICA Public Sector Quarter 1 2021

1 January 2021NewsletterPublic Sector
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Education Session - IPSASB Exposure Draft (ED) 76 and 77

1 October 2021Videos and recordings
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2021 GRAP update

24 April 2021Seminars and events recordingsPublic Sector
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2019/20 SAICA – AGSA PFMA Audit Outcomes

14 April 2021Seminars and events recordingsPublic Sector
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AGSA Covid-19 Special report 2

14 April 2021Seminars and events recordingsPublic Sector
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2021 Modified Cash Standard (MCS) - Seminar

14 April 2021Seminars and events recordingsPublic Sector
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2021 Introduction to the Municipal Standard Chart of accounts

24 May 2021Seminars and events recordingsPublic Sector
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2021 MFMA Preparation session

9 July 2021Seminars and events recordingsPublic Sector
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September 2021 TechTalk recording

9 September 2021Seminars & Events RecordingsPublic Sector
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Education Session - IPSASB ED 78 Property, plant and equipment - Part 2

1 September 2021Videos and recordingsPublic Sector
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Education session - Interests in Other entities

1 September 2021Videos and recordingsPublic Sector
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Audit and examination of Public Schools Financial Statements Part 1

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Financial Reporting Framework for Public Schools

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Applicability of PFMA to Public Schools

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Audit and examination of Public Schools Financial Statements Part 3

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Audit and examination of Public Schools Financial Statements Part 2

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How to get free BBBEE confirmation as an SMME

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How to get paid on time when doing business with Government

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Engagements that qualify as examination in terms of the South African Schools Act

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How to find Government tenders

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ASB - GRAP 109

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ASB - iGRAP 19

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SAICA Public Sector Quarter 2 2021

April 2021
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July 2021 TechTalk recording

8 July 2021Seminars and events recordingsPublic Sector
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Education Session - IPSASB Exposure Draft (ED) 78 Property, plant and equipment - Part 1

1 July 2021Videos and recordingsPublic Sector
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The audit committee’s role in financial analysis in municipalities

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Audit committee reporting

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Evaluation of the the internal audit function

GuideTechnical
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The relationship between an audit committee and council (local government)

GuideTechnical
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The role of audit committees in relation to the external and internal audit process

GuideTechnical
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The role of a public sector audit committee in overseeing internal audit

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The relationship between a public sector audit committee and management

GuideTechnical
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Public sector audit committee: assessment of finance function

GuideTechnical
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Challenges facing public sector audit committees

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AGSA on boarding for CWC Firms

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AGSA Team Mate Training

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Public Sector TechTalk Series – November 2020

25 November 2020Video and RecordingPublic Sector
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Public sector TechTalk series – October 2020

21 October 2020Video and RecordingPublic Sector
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SAICA Public Sector Quarter 3 2020

October 2020Quarterly NewsletterQuarterly Newsletter
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Public sector TechTalk series – September 2020

16 September 2020Video and RecordingPublic Sector
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Public Sector TechTalk Series – August 2020

26 August 2020Video and RecordingPublic Sector
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AGSA Feedback session – 2019/18 MFMA Audit Outcomes

27 July 2020Video and RecordingPublic Sector
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Public Sector TechTalk Series – July 2020

22 July 2020Video and RecordingPublic Sector
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SAICA Public Sector Quarter 2 2020

June 2020Quarterly NewsletterQuarterly Newsletter
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Public Sector TechTalk Series – June 2020

24 June 2020Video and RecordingPublic Sector
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SAICA Public Sector Quarter 1 2020

March 2020Quarterly NewsletterQuarterly Newsletter
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Public Sector TechTalk Series – February 2020

19 February 2020Video and RecordingPublic Sector
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Results of review of amendments of GRAP 16 and GRAP 17 - ASB

February 2020Videos or recordingVideos and recordings
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Improving the quality of financial statements - ASB

February 2020Videos or recordingVideos and recordings
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PFMA legislative disclosure checklist for financial statements

January 2020ChecklistChecklist
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Public Sector TechTalk Series – April 2020

2020Video and RecordingPublic Sector
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Public Sector TechTalk Series – May 2020

2020Video and RecordingPublic Sector
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2019 Audit and Examination of Public Schools

December 2019Videos or recordingVideos and recordings
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2019 GRAP and PFM compliance update

October 2019Videos or recordingVideos and recordings
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Public Schools AFS Review Checklist

October 2019ChecklistChecklist
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Comparison of GRAP and IFRS

October 2019Guideguide
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Public Schools Finance Committee Terms of Reference Template

October 2019TemplateTemplate
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2019 Public Audit Act Amendment seminar

August 2019Videos or recordingVideos and recordings
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Guidelines for the preparation of public school financial statements

August 2019GuideTechnical
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Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019)

August 2019Guideguide
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Must the Financial Statements of a Public Schools be audited?

May 2019Videos or recordingVideos and recordings
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2019 Understanding the Audit and Examination of Public Schools

February 2019Videos or recordingVideos and recordings
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MFMA Legislative Disclosure Checklist

February 2019ChecklistChecklist
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Exploring the possibility of small GRAP

November 2018Videos or recordingVideos and recordings
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Principles for the audit committee’s role in performance management

1 August 2018GuideTechnical
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Directive 12 - The Selection of an Appropriate Reporting Framework by Public Entities

June 2017Videos or recordingVideos and recordings
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Amendments to GRAP 16 and GRAP 17

June 2017Videos or recordingVideos and recordings
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ED 151 Proposed IGRAP on Recognition and Derecognition of Land

November 2016Videos or recordingVideos and recordings
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Public Sector Update Webcast 1/2016

February 2016Videos or recordingVideos and recordings
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Terms of reference and annual planner for national and provincial government audit committees

1 March 2013GuideTechnical
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SAICA Submission on the Accounting Manuals for Departments (AMDs)

15 September 2026SubmissionPublic Sector
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SAICA Submission on the IPSASB Consultation Paper on Presentation of Financial Statements

14 September 2026SubmissionPublic Sector
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SAICA Submission on the IPSASB ED 97 on Making Materiality Judgements

28 August 2026SubmissionPublic Sector
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SAICA Submission on the General Public Procurement Regulations

15 July 2026SubmissionPublic Sector
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SAICA Submission on Draft White Paper on Local Government

28 May 2026SubmissionPublic Sector
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SAICA Submission on ASB ED 217 on Amendments to the Conceptual Framework

08 May 2026SubmissionPublic Sector
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SAICA Submission on IPSASB Work Program Consultation

04 May 2026SubmissionPublic Sector
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SAICA Submission on PFMA Audit Committees Framework

20 February 2026SubmissionPublic Sector
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SAICA Submission ASB ED 215, Amendments to Standard of GRAP 109

13 February 2026SubmissionPublic Sector
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SAICA Submission ASB ED 216, Improvements to Standards of GRAP (2026)

12 December 2025SubmissionPublic Sector
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SAICA Submission – Discussion Document on White Paper on Local Government

30 June 2025SubmissionPublic Sector
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SAICA Submission - ASB ED 211 on ASB Work Programme 2027-2029

14 March 2025SubmissionPublic Sector
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SAICA Submission - IPSASB ED 92 on Tangible Natural Resources

28 February 2025SubmissionPublic Sector
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SAICA Submission - IPSASB SRS ED 1 on Climate-Related Disclosures

28 February 2025SubmissionPublic Sector
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SAICA Submission – Eskom MYPD 6 Revenue Applications for FY2026 to FY2028

01 November 2024SubmissionPublic Sector
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SAICA Submission – Amendments to the Modified Cash Standard

4 October 2024SubmissionPublic Sector
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SAICA Submission – Local Government General Laws Amendment Bill

01 August 2024SubmissionsPublic Sector
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SAICA Submission – ASB ED 208 on Amendments to Directive 5

01 July 2024SubmissionsSAICA Public Sector
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SAICA Submission – IPSASB ED 89, Amendments to consider IFRIC Interpretations

17 June 2024SubmissionsSAICA Public Sector
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SAICA Submission – IPSASB ED 87, Stripping Costs in the Production Phase of a Surface Mine

28 May 2024SubmissionsSAICA Public Sector
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SAICA Submission – IPSASB ED 86, Exploration for and Evaluation of Mineral Resources

28 May 2024SubmissionsPublic Sector
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SAICA Submission - Ekurhuleni Metropolitan Municipality 2024-25 Budget

19 April 2024SubmissionsPublic Sector
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SAICA Submission – IPSASB 2024-2028 Strategy and Work Program Consultation

15 February 2024SubmissionsPublic Sector
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SAICA Submission – Public Procurement Bill (NCOP)

12 February 2024SubmissionsPublic Sector
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SAICA Submission – Public Procurement Bill (National Assembly)

11 September 2023SubmissionsPublic Sector
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SAICA Submission – Code for Ethical Leadership in Local Government

31 July 2023SubmissionsSAICA Public Sector
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SAICA Submission – Eskom Exemption

21 April 2023SubmissionsPublic Sector
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SAICA Submission - IPSASB ED 83 on Reporting Sustainability Program Information

16 January 2023SubmissionsPublic Sector
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SAICA Comment Letter - Local government: municipal structures act code of conduct for councillors regulations

25 October 2022SubmissionsPublic Sector
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SAICA Comment Letter - IPSASB consultation paper on Natural Resources

17 October 2022SubmissionPublic Sector
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2022-2023 Accounting Manuals for Departments Comment letter

7 September 2022SubmissionsPublic Sector
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IPSASB consultation paper, advancing public sector sustainability reporting comment letter

9 September 2022SubmissionsPublic Sector
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AGSA's response to SAICA's submission on PPPFA regulations impact on the audit process

26 July 2022SubmissionsPublic Sector
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SAICA Submission to the AGSA on PPPFA regulations impact on the audit process

12 July 2022SubmissionsPublic Sector
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SAICA Submission on ED 198 - Proposed amendments on GRAP 1 Presentation of Financial Statements

18 July 2022SubmissionsPublic Sector
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Comment letter on Basic Education Laws Amendment Bill (BELA)

20 June 2022SubmissionPublic Sector
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2022-2023 MCS SAICA Comments - National Treasury response

1 May 2022SubmissionsPublic Sector
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Draft Preferential Procurement Regulations (PPR), 2022 submission

11 April 2022SubmissionsPublic Sector
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Comment letter: ED 194 on taking stock: ASB's work programme 2024-2026

18 March 2022SubmissionsPublic Sector
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2022 - 2023 Modified Cash Standards comment letter

31 January 2022SubmissionPublic Sector
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SAICA Comment letter on the Draft Public Service Amendment Bill

6 May 2021SubmissionPublic Sector
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SAICA Comment letter on the Draft Public Administration Management Amendment Bill

6 May 2021SubmissionPublic Sector
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SAICA Comment letter on the Professionalisation of public service

26 February 2021SubmissionPublic Sector
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ED 194 - ASB's work programme 2024 - 2026

1 October 2021Public Sector
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Draft Procurement Bill Comment submission

June 2020SubmissionSubmission
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Annual Report Guide for Departments – 31 March 2026: Annexure C – Departments Annual Report Specimen

02 March 2026TemplatesPublic Sector
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Annual Report Guide for Departments – 31 March 2026: Annexure B – Report of Audit Committees

02 March 2026TemplatesPublic Sector
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Annual Report Guide for Departments – 31 March 2026: Annexure A - Statement of Responsibility and Confirmation of Accuracy

02 March 2026TemplatesPublic Sector
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2026 Public Entities Annual Report Template - Annexure D - Template of Reporting Compliance to the BBBEE Commission

02 March 2026TemplatesPublic Sector
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2026 Public Entities Annual Report Template - Annexure C - Annual Report Specimen

02 March 2026TemplatesPublic Sector
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2026 Public Entities Annual Report Template - Annexure B - Report of the Audit Committee

02 March 2026TemplatesPublic Sector
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2026 Public Entities Annual Report Template - Annexure A - Statement of responsibility and confirmation of accuracy

02 March 2026TemplatesPublic Sector
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Annual Report Guide for Public Entities – 31 March 2026

2 March 2026TemplatesPublic Sector
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Auditor - General Directives - 08 February 2023

8 February 2023Stakeholder NoticesPublic Sector
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GDE Accounting Guidelines

5 March 2020GuidePublic Sector
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Communication by ASB CEO on Directive 5

30 September 2022Other InformationPublic Sector
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Modified Cash Standard Implications of natural disaster: Flooding

1 April 2022StandardPublic Sector
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Modified Cash Standard 2022-2023 final for publishing

1 April 2022StandardPublic Sector
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Conditional Grants example

1 April 2022ExamplePublic Sector
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FAQs on MSC Annual Financial Statements 2021/2022

1 April 2022FAQPublic Sector
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MCS High level summaries for 2021-2022 financial year

1 October 2021StandardStakeholder Notice
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PPPFA Designated sectors circular 1 of 2021/2022 – Cement

4 October 2021CircularPublic Sector
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Final Accounting Manuals for Modified Cash Standards

1 September 2021GuidePublic Sector
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Modified Cash Standard Frequently Asked Questions(FAQ) - AFS 2021-2022

1 October 2021FAQPublic Sector
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Appropriation Bill

28 May 2021BillPublic Sector
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Gazette 44835 – Appropriation Act no. 10 of 2021

9 July 2021GazettePublic Sector
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Updated FAQ on the standards of GRAP - July 2021

1 July 2021FAQPublic Sector
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ASB Research Paper on the desktop review of Cashflow Statements

1 July 2021Research Paper
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Annual Report Guide for National and Provincial Departments - March 2022

1 August 2021GuidePublic Sector
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Directive 12 Factsheet

1 September 2021OtherStakeholder notices
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Review Report on the results of the review of Directive 12

1 September 2021Research Paper
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Updated Directive on MCS 2020/2021 Financial year

31 March 2021StandardStakeholder Notice
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Scam alert: Fraudulent RFQs

Other InformationStakeholder notices
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Public Audit Committee Forum

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Useful links

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PPPFA Circular 1 of 2021/2022

23 July 2021CircularStakeholder Notice
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Circular 2021 Implementation of the Irregular Expenditure FAQ

12 July 2021CircularStakeholder Notice
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Amendment to PFMA SCM Instruction no. 2 of 2021/2022

29 June 2021Stakeholder Notice
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SCM Instruction no. 2 of 2021/2022

June 2021Instruction NoteStakeholder Notice
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MCS 2021/2022 Final for publishing

1 June 2021Stakeholder Notice
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Amendments to National Treasury Instruction No. 2 of 2019 2020 on Irregular Expenditure Framework

May 2021Instruction noteStakeholder Notice
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1st Amendment to NT Instruction No. 11 of 2020-21 (Reporting Dates) 06 05 2021

May 2021Instruction noteStakeholder Notice
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GRAP Accounting and Disclosure checklist 2021

1 May 2021ChecklistStakeholder Notice
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UPDATED Irregular Expenditure Frequently Asked Questions 2021

May 2021FAQFAQ
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FAQs MCS AFS 2020 21 Published May 2021

May 2021FAQFAQ
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Letter to the CFOs, PAGs and the AGSA - updates to MCS for 2021/2022 financial year

12 April 2021Other InformationStakeholder Notice
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Summaries of standards of GRAP 2021

April 2021StandardStakeholder Notice
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Annual Report Guide for schedule 3A and 3C Public Entities

March 2021GuideStakeholder Notice
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National Treasury Instruction No. 12 of 2020/2021

September 2020Instruction NoteStakeholder Notice
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NT Instruction No. 11 of 2020-21 Procurement in response to COVID-19 AND Repeal of Intruction No. 5 of 2020-2021

August 2020Instruction noteStakeholder Notice
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FAQ MCS Interrim Financial Statements 2020

August 2020FAQStakeholder Notice
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Government Gazette 43582 – MFMA 2019-20 Financial reporting deadlines extension

August 2020GazetteStakeholder Notice
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National Treasury Instruction no. 10 of 2020/2021

July 2020Instruction noteStakeholder Notice
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National Treasury Instruction No. 5 of 2020/21 second amendment to update the prices and supplier lists

July 2020Instruction noteStakeholder Notice
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National Treasury updated GRAP disclosure and compliance checklist 2020

July 2020ChecklistStakeholder Notice
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AFROSAI-E Research Paper – SAI Resilience in addressing the auditor expectation gap during disaster periods – The case of sub-Saharan SAIs during the COVID-19 pandemic

July 2020Research paperStakeholder Notice
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Government Gazette 43465 – Department of Basic Education

June 2020GazetteStakeholder Notice
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MFMA Circular 103 - Preventative measures in response to COVID-19 - 27 May 2020

May 2020CircularStakeholder Notice
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MFMA Circular 102 Amendments - 20 May 2020

May 2020CircularStakeholder Notice
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Erratum - NT Instruction No 05 0f 2020 as amended on 20 May 2020

May 2020Instruction noteStakeholder Notice
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MFMA Circular 102 Emergency procurement in response to National State of Disaster

May 2020CircularStakeholder Notice
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Gazette no. 43281 - MFMA, 2003 - Exemption from Regulations 4(3) and 29(2) of Municipal Supply Chain Management Regulations, 2005

May 2020GazetteStakeholder Notice
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National Instruction No. 05 of 2020/21 - Emergency procurement in response to National State of Disaster

April 2020Instruction noteStakeholder Notice
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National Treasury Instruction No. 03 of 2020/2021

April 2020Instruction NoteStakeholder Notice
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ASB - Accounting implications of the COVID-19 crisis

April 2020Guideguide
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Gazette No. 43188 - Public Finance Management Act, 1999: Exemption from Act and Regulations - 31 March 2020

March 2020GazetteStakeholder Notice
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Gazette No. 43181 - Municipal Finance Management Act (56/2003: Local Government: Municipal Finance Management Act, 2003

March 2020GazetteStakeholder Notice
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Circular 1/2020 – Guideline on fees for audits performed by private firms on behalf of the Auditor General of South Africa.

March 2020CircularStakeholder Notice
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MFMA Circular 100 - Emergency Procurement in response to COVID 19 Pandemic - 19 March 2020

March 2020CircularStakeholder Notice
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National Treasury Instruction No. 8 of 2019/2020 - Emergency Procurement in response to National State of Disaster - 18 March 2020

March 2020Instruction noteStakeholder Notice
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ASB’s Work Programme 2021 - 2023

December 2019Other informationStakeholder notices
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ASB Research Paper on Reporting Information to the Public

December 2019Research PaperStakeholder notices
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Updated FAQs on the Standards of GRAP

November 2019FAQFAQ
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2019 Rates for Commissions and Committees of Inquiry and Audit Committees

October 2019Other InformationStakeholder notices
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MFMA Circular 96 – SCM Regulation 32

July 2019CircularStakeholder notices
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Schedule 1 of the Amended Codes of Good Practice

May 2019B-BBEE CodesStakeholder notices
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Amended Code Series 300, Statement 300

May 2019B-BBEE CodesStakeholder notices
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Amended Code Series 000, Statement 000

May 2019B-BBEE CodesStakeholder notices
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Public Finance Management Act, 1999 Amendment of Schedule 3

May 2019ActStakeholder notices
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Public Audit Excess Act 20 of 2019

2019ActStakeholder notices
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Public Audit Amendment Act

November 2018ActStakeholder notices
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Guidelines for costing and budgeting for compensation of employees

June 2018GuideStakeholder notices
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2019 MTEF Technical Guidelines

June 2018GuideStakeholder notices
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Capital Planning Guidelines

June 2018GuideStakeholder notices
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2019 Budget Cycle Guideline

May 2018GuideStakeholder notices
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2018 MTEF technical guidelines for National Departments

June 2017GuideStakeholder notices
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2018 MTEF technical guidelines for Provinces

June 2017GuideStakeholder notices
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Summary of updates on the Modified Cash Standard

February 2017StandardStakeholder notices
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Dashboard of Practice Notes and Treasury Instructions 2017/18

2017DashboardStakeholder notices
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Public Sector Audit Committees - role in the external audit

1 November 0021ArticlePublic Sector
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SAICA urges SMMEs to escalate late payment by the government

19 August 2021Media ReleasePublic Sector
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Preventative controls are key to support roll out of vaccines

7 April 2021Media ReleasePublic Sector
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Are consultancy fees and municipal salaries fruitless and wasteful expenditure?

24 June 2021Media ReleasePublic Sector
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Why integrated reporting in the public sector is necessary

28 June 2021Media ReleasePublic Sector
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Audit outcome indicates an urgency for accountability

1 April 2021Media ReleasePublic Sector
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Anti-intimidation in the public sector

21 January 2021Media ReleasePublic Sector
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State of Municipal Finances: Act now or face the consequences

30 June 2021Media ReleasePublic Sector
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How can you improve your cash flow statement?

1 August 2021ArticlePublic Sector
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Audit committees and Internal Audit function

1 July 2021ArticlePublic Sector
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Know your parliament: A call for active citizenry

1 October 2021ArticlePublic Sector
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Focus on the public sector

1 June 2021ArticlePublic Sector
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Public Schools Financial Statements: Preparation and Audit

1 September 2021ArticlePublic Sector
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