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1 January 2011 1 January 2019 1 January 2022 1 January 2023 1 July 2008 1 July 2009 1 July 2020 1 July 2022 1 July 2023 1 March 2009 1 March 2022 1 March 2023 1 May 2020 1 May 2022 1 May 2023 1 November 2022 1 September 2020 1 September 2022 23 August 2019 30 April 2022 30 April 2023 30 June 2021 30 June 2022 30 November 2020 30 November 2021 30 November 2022 30 September 2020 30 September 2022 30 September 2023 31 August 2020 31 August 2021 31 December 2020 31 December 2023 31 January 2021 31 January 2023 31 January 2024 31 July 2020 31 July 2023 31 March 2021 31 March 2022 31 March 2023 31 October 2020 31 October 2023 Abbreviations accountability Accounting Accounting Authorities Accounting Estimates Accounting Officers Accounting Officer's Reporting Responsibilities Accounting Policies Accounting Practice Accounting Standards Accounting Standards Board Act Act - Umgeni Water Act and Regulations Act No. 1 of 1999 act of grace Adjustments Budget Agency Soc Ltd Aggregations aim and goals allowances Amendment Amendments Annexure A Annexure B Annexure C Annexure D Annexure E Annexure E1 Annexure E2 Annexure E3 Annexure E4 Annexure F Annual annual budgets Annual financial statements Annual Report Annual Reporting annual reports Appendix Application apply NMFM applying NMFM Appointment approach to Appropriated Funds Appropriations as at 28 February 2021 as at 28 February 2022 as at 29 February 2024 as at 30 April 2021 as at 30 April 2024 as at 30 September 2021 as at 31 August 2022 as at 31 December 2021 as at 31 July 2021 as at 31 July 2022 as at 31 March 2024 as at 31 May 2020 as at 31 May 2021 as at 31 May 2023 as at 31 May 2024 as at 31 October 2021 as at 31 October 2022 Asset Asset management assets Assignment Associates Audit Committees Auditor Auditor-General Background banking Basic accounting records Basic Accounting System benefits of members Board Board Notice 60 of 2003 Borrowing Borrowing Powers Borrowing Powers of Borrowing Powers of Water Boards Borrowings Budget Budgetary Control Budgeting Business Cabinet Members Capturing Cash Cash flow statement Cash Flow Statements cash management Chairperson Changes Chapter 1 Chapter 10 Chapter 11 Chapter 12 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chief Financial Officer claims Classification Commencement Comment Commissions commitments Committees Committees of Inquiry Composition conceptual view Conclusion Conditional Grants Conditions conduct Consequences Consolidated Consolidated financial statements Consolidation Constitutional Institutions Contents Contingent Assets Contingent Liabilities Control controlled entities Conversion Core competencies Corporate management Corporate Plan Corporate planning COVID-19 Criminal Proceedings Criteria Critical areas date of commencement Debt debtors decisions Definitions Delegation Departments Departures Deposits Deputy Chairperson designated accounting officers Determination Determining Service Delivery Indicators Direct Charges Discharge Disciplinary procedures Disciplinary proceedings Divisions donations Draft duties Emergency Employment Enterprises Equipment Errors Eskom Holdings SOC Ltd Establishment Evaluation Systems Example Exclusions executive authorities Executive Directives Exemption from Exemption from Act Exemption in terms of Section 92 Exemptions Exemptions in terms of Expenditure Expenditure and Borrowing Expenditure and Borrowings expenditure managemen expenditure management External auditors Features February 2023 Fiduciary Duties Filling Financial Implications financial management financial management performance Financial Management System Financial misconduct Financial Reporting Financial Responsibilities Financial Statements Financial Statistics FMS Foreign Commitment Foreign Exchange Rates Foreword Framework Frameworks Free State Province fruitless Functionality Functions Funding Funds GAMAP GAMAP 12 GAMAP 9 General definitions General Notice 1907 of 2023 General principles General Treasury Matters Generally Accepted Municipal Accounting Practice Generally Recognised Generally Recognised Accounting Practice Gifts Glossary Good Reporting Government Government Loans GRAP guarantees Guide held in trust Implications in terms of Section 92 In Year Management Indemnities Information Institutions Instructions Interest Interest Rates Interests Internal control internal controls Interpretation Interpretation of Reports Introduction Inventories investment investment management Investments irregular Joint Ventures leases Legal Regime Legislation Legislature Levied on Debts Levied on Debts Owing liabilities Liability Lien listed under listed under Schedule 3 Part B listing Loan Agreements Loans Loans by national government LOGIS losses Maintenance Major Management Management Arrangements managing for results Mass Literacy Campaign meetings members membership Mhlathuze Water Minister Ministerial Advisory Committee Miscellaneous Misconduct Money Monitoring Month Closure Procedures Month-end Procedures Monthly MTEF Budget Allocations Multi-year National National Revenue National Revenue Fund National State of Disaster National Treasury National Treasury Guidelines need for proper standards Non-business Non-compliance Normative Measures Notice 1410 of 2002 Notice 179 of 2009 Notice 3 of 2011 Notice 3098 of 2000 Notice 817 of 2018 Notice 830 of 2008 Notice 935 of 2009 Notice No. 1007 of 2022 Notice No. 1029 of 2022 Notice No. 1058 of 2022 Notice No. 1097 of 2019 Notice No. 1098 of 2019 Notice No. 1103 of 2022 Notice No. 1127 of 2006 Notice No. 1177 of 2022 Notice No. 1242 of 2022 Notice No. 1266 of 2022 Notice No. 1302 of 2022 Notice No. 1357 of 2022 Notice No. 1365 of 2022 Notice No. 1528 of 2022 Notice No. 1531 of 2022 Notice No. 156 of 2021 Notice No. 1593 of 2021 Notice No. 1630 of 2023 Notice No. 1638 of 2023 Notice No. 1697 of 2023 Notice No. 1731 of 2023 Notice No. 1768 of 2023 Notice No. 1775 of 2023 Notice No. 1844 of 2023 Notice No. 1884 of 2023 Notice No. 191 of 2022 Notice No. 1997 of 2023 Notice No. 2049 of 2022 Notice No. 2111 of 2023 Notice No. 2129 of 2022 Notice No. 2207 of 2023 Notice No. 2293 of 2024 Notice No. 2344 of 2024 Notice No. 2397 of 2024 Notice No. 241 of 2021 Notice No. 2444 of 2024 Notice No. 247 of 2021 Notice No. 2530 of 2024 Notice No. 2608 of 2024 Notice No. 27 of 2021 Notice No. 282 of 1999 Notice No. 313 of 2021 Notice No. 3247 of 2023 Notice No. 358 of 2020 Notice No. 394 of 2021 Notice No. 406 of 2020 Notice No. 407 of 2020 Notice No. 430 of 2021 Notice No. 437 of 2019 Notice No. 437 of 2020 Notice No. 456 of 2020 Notice No. 462 of 2020 Notice No. 5044 of 2024 Notice No. 5062 of 2024 Notice No. 509 of 2021 Notice No. 516 of 2008 Notice No. 521 of 2020 Notice No. 585 of 2021 Notice No. 587 of 2021 Notice No. 618 of 2020 Notice No. 628 of 2021 Notice No. 634 of 2018 Notice No. 641 of 2021 Notice No. 679 of 2020 Notice No. 690 of 2021 Notice No. 709 of 2020 Notice No. 710 of 2020 Notice No. 742 of 2020 Notice No. 746 of 2021 Notice No. 747 of 2021 Notice No. 761 of 2010 Notice No. 78 of 2021 Notice No. 784 of 2021 Notice No. 864 of 2022 Notice No. 941 of 2022 Notice No. R. 225 of 2005 Notice No. R. 640 of 2020 Notice No. R. 991 of 2005 Notice No. R. 992 of 2005 Notices Object Obligations of the Act of the Act - Rand Water Offences Office Officials other Commitments Other officials Owing Owing to the State Parliament Part 1 Part 2 Part 3 Part 4 Part 5 Part 7 Part 8 Part 9 Part B Part B of the Act partnerships Payments Payroll Deduction Regulation, 2000 payroll deductions Penalties Perfecting the Basics Performance requirements PERSAL Persal Deductions Personnel PFMA Phase 1 Planning Plant powers Practice Notes Preamble Preface Prescribing Standards private Procedure Procedures process Production Projections Property Provinces Provincial Provincial Budgets Provincial Legislature Provincial Revenue Fund Provincial Revenue Funds Provincial Treasuries Provisions Public Public entities Public Entities Listed Public Finance Management Act, 1999 Public Partnerships public sector Publishing Purpose Purposes Qualifications Quality Issues Quorums Rand Water Rate of Interest Rate of Interest on Rate of Interest on Government Loans Recommended structure Regulations Regulations prescribing related duties related matters Relationship between Relevant Acts remissions Removal from office Remuneration Repayment Repeal Repeal of regulations Reporting Reporting formats reporting requirements Reports Requirements Responsibilities Restrictions Revenue Revenue Funds Revenue Management Revenue Services Salary Administration System Schedule 3 Schedule 3 Part B Schedules Section 91 Section 92 of the Act Securities shareholders compacts Short Title Signing Situations skills required South African South African National Roads sponsorships staff Standard Standards Standards of Generally Accepted Municipal Accounting Practice State Statement Statement of Statement of National Revenue Statement of National Revenue, Statements Strategic planning Structure Supply Chain Management Tabling Tabling of the Report Taking Action Term of office Termination this Act this Chapter Trading entities Transactions Transfer payments Transferred Transitional Arrangements Transitional Provisions Treasury Treasury Officials Treasury Practice Note 1 of 2000 Treasury Practice Note 2 of 2000 Treasury Regulations Unauthorised under Schedule 3 Part A under Schedule 3 Part B Understanding Unfunded Mandates Unlisted Use User Manual Using vacancies Virement Votes wasteful Water Boards Water Boards listed way forward Withdrawal Withholding