Escolar Documentos
Profissional Documentos
Cultura Documentos
Local government
3 -7 October 2016
Objective of session
At the end of the session the
participants should be able to:
Understand the definition
Why is budgeting important
Compliance
Definition of Budget
What is a budget
Budget contd
A budget is a quantitative expression of
a plan of action prepared in advance of the
period to which of relates.
A budget expresses what is to be
undertaken next year and authorizes the
financial resources that are needed.
Budgeting
Step
2
Step
3
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Audit considerations
What are some of the considerations you
need to take into account during the audit
of fruitless and wasteful?
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Group exercise
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CONTACT AFROSAI-E
www.afrosaie.org.za
afrosai-e@agsa.co.za
secretariat@afrosai-e
.org.za
AFROSAI-E
nikeziwek@agsa.co.z
a
@AFROSAIE
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THANK YOU
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