The normative measures and its accompanying user manual, as contained in the enclosed Annexure’s A and B respectively, must be seen as a management tool to achieve sound financial management. By continuously evaluating the state of financial management in his or her department with the help of performance indicators/measures or requirements, the accounting officer should be able to ensure that pro-active rather than re-active steps are taken to address financial management problems. These measures must, however, not be seen as definitive but rather as a basis for the development of further measures that are unique to a department and its hierarchy.