Transcription of 28 FEBRUARY 2017 - Municipal Institute of Learning
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RELATIONSHIP BETWEEN THE BUDGET AND THE IDP. 28 FEBRUARY 2017. 1. Contents Introduction Legislative Requirements Inc. MSCOA. Why MSCOA. Local Government Accountability Cycle Budget Process and linkage to IDP. IDP Strategic Focus Areas SDBIP. Challenges in preparing Budgets National Treasury Benchmark 2. Legislative Mandate Section 216(1) of the Constitution states that: national legislation must establish a national treasury and prescribe measures to ensure both transparency and expenditure control in each sphere of government by introducing: i. GRAP. ii. Uniform expenditure classification SCOA/General Ledger iii. Uniform treasury norms and standards Section 168 of the MFMA states that: the Minister of Finance, acting with the concurrence of the cabinet member responsible for local government, may make regulations for, among other things (p).
Standard Chart of Accounts Improved Service Delivery Local Government Accountability Cycle 8 L IDP •5 Year Strategy BEPP •Spatial transformation plan & process
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