n IMFO : Official Journal of the Institute of Municipal Finance Officers - Financial provision for the cost of rehabilitation and closure of landfills

Volume 13, Issue 3
  • ISSN : 1607-520X



One of the worst nightmares for chief financial officers (CFOs) of local or district municipalities is to receive audit qualifications. In 2010, the Auditor General of South Africa (AGSA) started to focus on the financial provision which municipalities should make for the rehabilitation and closure of landfills under their control. Many municipal financial statements were lacking in this regard which led to audit qualifications being issued to such municipalities. This woke up many municipalities to the reality that they should consider the long term prospects of their landfills and the financial implications thereof.

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