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Financial Management Manual.

For the purpose of this website, the Financial Management Manual is broken down into parts for ease of downloading and viewing. The table of contents provide the links to the parts in the manual. Click to download or view by parts.

TABLE OF CONTENTS
Part 1 MANAGING GOVERNMENT FINANCES: INTRODUCTION
Part 2 GUIDELINES ON FINANCIAL MANAGEMENT
Part 3 PUBLIC ACCOUNT: NATIONAL GOVERNMENT
Part 4 PUBLIC ACCOUNT: PROVINCIAL
Part 5 PUBLIC ACCOUNT: LOCAL LEVEL GOVERNMENT
Part 6 NATIONAL BUDGET
Part 7 BUDGET AND EXPENDITURE CONTROL
Part 8 ACCOUNTABLE AND ACCOUNTING OFFICER
Part 9 INTERNAL AUDIT AND AUDIT COMMITTEE
Part 10 REVENUE MANAGEMENT
Part 11 PROCUREMENT - FRAMEWORK AND PRINCIPLES
Part 12 MINOR PROCUREMENT
Part 13 MAJOR PROCUREMENT - (COSTING K100,000 AND ABOVE)
Part 14 SUPPLY AND TENDERS BOARDS - OPERATION AND ACCOUNTABILIY
Part 15 SPECIAL PROCEDURES FOR CERTAIN CLASSES OF EXPENDITURE
Part 16 TRUST FUND AND TRUST ACCOUNTS
Part 17 PLANT AND TRANSPORT HIRE AND GOVERNMENT PRINTING CHARGES
Part 18 PAYROLL MANAGEMENT
Part 19 PROCEDURE FOR THE PAYMENT OF SALARIES, WAGES AND OVERTIME
Part 20 ADVANCES MANAGEMENT
Part 21 FINANCIAL REPORTING OF PROVINCIAL AND LOCAL LEVEL GOVERNMENT
Part 22 FINANCIAL MANAGEMENT OF DONOR FUNDED PROJECTS
Part 23 ADMINISTRATION OF PROVINCIAL AND DISTRICT SUPPORT GRANTS
Part 24 PUBLIC BODIES
Part 25 STATURORY BOARDS AND COMMITTEES - FEES AND ALLOWANCES
Part 26 EX-GRATIA PAYMENT AND COMPENSATION
Part 27 SURCHARGE AND PENALTY
Part 28 LOSSES, DEFICIENCIES AND OVERPAYMENT OF MONIES
Part 29 STORES PROCEDURES
Part 30 LOSSES, DEFICIENCIES, OBSULETE AND UNSERVICESABLE STORES
Part 31 PURCHASES AND REPLACEMENT OF MOTOR VEHICLES
Part 32 ASSET MANAGEMENT
Part 33 SERVICES RENDERED BY ONE DEPARTMENT TO ANOTHER
Part 34 ACCOUNTABLE FORMS
   
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