n IMFO : Official Journal of the Institute of Municipal Finance Officers - Implementing GRAP...
|Article Title||Implementing GRAP...|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Publication Date||Spring 2009|
|Pages||26 - 27|
Government Notice No 522 issued in Government Gazette No. 30013 on 29 June 2007 and Government Notice No 521 issued in Government Gazette No. 31656 on 28 November 2008 stipulate that :
- High capacity municipalities should implement General Recognised Accounting Practices (GRAP) for the 2008/2009 financial year;
- Medium capacity municipalities should implement GRAP for the 2008/2009 financial year; and
- Low capacity municipalities should complete their implementation of GRAP for the 2009/2010 financial year.
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