Stakeholder Notices
Acts
4
Appropriation Bill
28 May 2021
Bill
Public Sector
Public Finance Management Act, 1999 Amendment of Schedule 3
May 2019
Act
Stakeholder notices
Public Audit Excess Act 20 of 2019
2019
Act
Stakeholder notices
Public Audit Amendment Act
November 2018
Act
Stakeholder notices
B-BBEE Codes
3
Amended Code Series 300, Statement 300
May 2019
B-BBEE Codes
Stakeholder notices
Amended Code Series 000, Statement 000
May 2019
B-BBEE Codes
Stakeholder notices
Schedule 1 of the Amended Codes of Good Practice
May 2019
B-BBEE Codes
Stakeholder notices
Checklists
2
GRAP Accounting and Disclosure checklist 2021
1 May 2021
Checklist
Stakeholder Notice
National Treasury updated GRAP disclosure and compliance checklist 2020
July 2020
Checklist
Stakeholder Notice
Circulars
9
PPPFA Designated sectors circular 1 of 2021/2022 – Cement
4 October 2021
Circular
Public Sector
PPPFA Circular 1 of 2021/2022
23 July 2021
Circular
Stakeholder Notice
Circular 2021 Implementation of the Irregular Expenditure FAQ
12 July 2021
Circular
Stakeholder Notice
MFMA Circular 103 - Preventative measures in response to COVID-19 - 27 May 2020
May 2020
Circular
Stakeholder Notice
MFMA Circular 102 Amendments - 20 May 2020
May 2020
Circular
Stakeholder Notice
MFMA Circular 102 Emergency procurement in response to National State of Disaster
May 2020
Circular
Stakeholder Notice
Circular 1/2020 – Guideline on fees for audits performed by private firms on behalf of the Auditor General of South Africa.
March 2020
Circular
Stakeholder Notice
MFMA Circular 100 - Emergency Procurement in response to COVID 19 Pandemic - 19 March 2020
March 2020
Circular
Stakeholder Notice
MFMA Circular 96 – SCM Regulation 32
July 2019
Circular
Stakeholder notices
FAQ
7
FAQs on MSC Annual Financial Statements 2021/2022
1 April 2022
FAQ
Public Sector
Modified Cash Standard Frequently Asked Questions(FAQ) - AFS 2021-2022
1 October 2021
FAQ
Public Sector
Updated FAQ on the standards of GRAP - July 2021
1 July 2021
FAQ
Public Sector
FAQ MCS Interrim Financial Statements 2020
August 2020
FAQ
Stakeholder Notice
Updated FAQs on the Standards of GRAP
November 2019
FAQ
FAQ
Gazettes
7
Auditor - General Directives - 08 February 2023
8 February 2023
Stakeholder Notices
Public Sector
Gazette 44835 – Appropriation Act no. 10 of 2021
9 July 2021
Gazette
Public Sector
Government Gazette 43582 – MFMA 2019-20 Financial reporting deadlines extension
August 2020
Gazette
Stakeholder Notice
Government Gazette 43465 – Department of Basic Education
June 2020
Gazette
Stakeholder Notice
Gazette no. 43281 - MFMA, 2003 - Exemption from Regulations 4(3) and 29(2) of Municipal Supply Chain Management Regulations, 2005
May 2020
Gazette
Stakeholder Notice
Gazette No. 43188 - Public Finance Management Act, 1999: Exemption from Act and Regulations - 31 March 2020
March 2020
Gazette
Stakeholder Notice
Guides
11
GDE Accounting Guidelines
5 March 2020
Guide
Public Sector
Final Accounting Manuals for Modified Cash Standards
1 September 2021
Guide
Public Sector
Annual Report Guide for National and Provincial Departments - March 2022
1 August 2021
Guide
Public Sector
Annual Report Guide for schedule 3A and 3C Public Entities
March 2021
Guide
Stakeholder Notice
ASB - Accounting implications of the COVID-19 crisis
April 2020
Guide
guide
Guidelines for costing and budgeting for compensation of employees
June 2018
Guide
Stakeholder notices
2019 MTEF Technical Guidelines
June 2018
Guide
Stakeholder notices
Capital Planning Guidelines
June 2018
Guide
Stakeholder notices
2019 Budget Cycle Guideline
May 2018
Guide
Stakeholder notices
2018 MTEF technical guidelines for National Departments
June 2017
Guide
Stakeholder notices
2018 MTEF technical guidelines for Provinces
June 2017
Guide
Stakeholder notices
Instruction Notes
13
Amendment to PFMA SCM Instruction no. 2 of 2021/2022
29 June 2021
Stakeholder Notice
SCM Instruction no. 2 of 2021/2022
June 2021
Instruction Note
Stakeholder Notice
Amendments to National Treasury Instruction No. 2 of 2019 2020 on Irregular Expenditure Framework
May 2021
Instruction note
Stakeholder Notice
1st Amendment to NT Instruction No. 11 of 2020-21 (Reporting Dates) 06 05 2021
May 2021
Instruction note
Stakeholder Notice
National Treasury Instruction No. 12 of 2020/2021
September 2020
Instruction Note
Stakeholder Notice
NT Instruction No. 11 of 2020-21 Procurement in response to COVID-19 AND Repeal of Intruction No. 5 of 2020-2021
August 2020
Instruction note
Stakeholder Notice
National Treasury Instruction no. 10 of 2020/2021
July 2020
Instruction note
Stakeholder Notice
National Treasury Instruction No. 5 of 2020/21 second amendment to update the prices and supplier lists
July 2020
Instruction note
Stakeholder Notice
Erratum - NT Instruction No 05 0f 2020 as amended on 20 May 2020
May 2020
Instruction note
Stakeholder Notice
National Instruction No. 05 of 2020/21 - Emergency procurement in response to National State of Disaster
April 2020
Instruction note
Stakeholder Notice
National Treasury Instruction No. 03 of 2020/2021
April 2020
Instruction Note
Stakeholder Notice
National Treasury Instruction No. 8 of 2019/2020 - Emergency Procurement in response to National State of Disaster - 18 March 2020
March 2020
Instruction note
Stakeholder Notice
Dashboard of Practice Notes and Treasury Instructions 2017/18
2017
Dashboard
Stakeholder notices
Other Information
9
Communication by ASB CEO on Directive 5
30 September 2022
Other Information
Public Sector
Conditional Grants example
1 April 2022
Example
Public Sector
Directive 12 Factsheet
1 September 2021
Other
Stakeholder notices
Scam alert: Fraudulent RFQs
Other Information
Stakeholder notices
Public Audit Committee Forum
Other Information
Stakeholder notices
Useful links
Other Information
Useful links
Letter to the CFOs, PAGs and the AGSA - updates to MCS for 2021/2022 financial year
12 April 2021
Other Information
Stakeholder Notice
ASB’s Work Programme 2021 - 2023
December 2019
Other information
Stakeholder notices
2019 Rates for Commissions and Committees of Inquiry and Audit Committees
October 2019
Other Information
Stakeholder notices
Research Papers
4
ASB Research Paper on the desktop review of Cashflow Statements
1 July 2021
Research Paper
Review Report on the results of the review of Directive 12
1 September 2021
Research Paper
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 2020
Research paper
Stakeholder Notice
ASB Research Paper on Reporting Information to the Public
December 2019
Research Paper
Stakeholder notices
Standards
7
Modified Cash Standard Implications of natural disaster: Flooding
1 April 2022
Standard
Public Sector
Modified Cash Standard 2022-2023 final for publishing
1 April 2022
Standard
Public Sector
MCS High level summaries for 2021-2022 financial year
1 October 2021
Standard
Stakeholder Notice
Updated Directive on MCS 2020/2021 Financial year
31 March 2021
Standard
Stakeholder Notice
MCS 2021/2022 Final for publishing
1 June 2021
Stakeholder Notice
Summaries of standards of GRAP 2021
April 2021
Standard
Stakeholder Notice
Summary of updates on the Modified Cash Standard
February 2017
Standard
Stakeholder notices
Templates
6
Revenue fund template 2021/2022
1 April 2022
Template
Public Sector
Annexure C: Specimen Annual Report for Public Entities - March 2022
1 August 2021
Template
Public Sector
Annexure C: Specimen Annual Report for Departments - March 2022
1 August 2021
Template
Public Sector
Specimen Annual Report for Public Entities
1 June 2021
Template
Stakeholder notices
Departments Financial Statements Template 2021/2022 financial year
31 March 2021
Template
Stakeholder Notice
Specimen Annual Financial Statements - mSCOA
July 2019
Template
Stakeholder notices