n IMFO : Official Journal of the Institute of Municipal Finance Officers - Benchmarking in local government

Volume 6, Issue 1
  • ISSN : 1607-520X



Extracted from text ... IMFO Spring 05 40 By: Peet du Plessis IMFO Associate Member Manager EDI 1. Introduction In the understanding of this topic together with the implementation of GRAP the following misnomers need to be understood: 1.1. GRAP should not be seen in isolation from other financial processes in a local authority; 1.2. GRAP should rather be seen as a financial reporting tool from various processes, which have started with the implementation of the IDP; 1.3. GRAP cannot be separated from the budgeting processes; 1.4.GRAP forms the underlying financial transaction capturing processes of the Municipalities IDP, and 1.5.GRAP creates the environment ..

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