Local government accounting support (DM & LM): 2014


In consideration of the coordination and capacity- and technical support provided by District Municipalities to Local Municipalities in South Africa, one of the key considerations in terms of the annual financial reporting is the impact of the changes to the GRAP reporting framework issued for a specific financial year.

The Ducharme Training Institute can assist your District Municipality with a one day in-house session for the District- and Local Municipalities in your specific region on the changes to the GRAP reporting framework applicable for the 2013/2014 financial statements.

Local government training solution for a District municipality and its & locals

With many training interventions presented in the larger cities, usually presented within the jurisdiction of a metropolitan municipality, the time and budgetary aspects related to the travel and accommodation by district and local municipalities attending such training events are many times greater than the cost for the training itself. Further cost benefits of providing training at a district level accrue due to the utilisation of in-house facilities and equipment provided by the host entity.

This District and locals specific training approach also overcomes typical organisational capacity constraints pertaining to regular in-house training sessions, whereby the minimum number of attendees from a specific single entity required to be economically feasible for in-house training are replaced with a minimum number of attendees from a specific region / group of entities. In terms of this training approach, the combined number of personnel from the district- and each of the related local municipalities provides for greater opportunity for the core number of attendees to be present to allow for such training to be held in house.

Another benefit of the closed-session nature of such a localised training, is that is also allows for a greater understanding and application within the regional context, as the facilitation is more focussed on the collective challenges and impacts within a region.

These training opportunities can also be extended and tailored for a greater focus on specific aspects which regional participants wish to address. A centralised liaison, usually at a district level, allows for these trainings to be adjusted and coordinated accordingly to fully address the needs of the attendees.

Changes in the GRAP reporting framework for 2013/14 financial period

The one day workshop will include a high-level understanding of the requirements of the GRAP framework and relevant Directives, effective for 2013/14, including an explanation of the differences between 2012/13 and 2013/14. The main differences are:

  • The application of new GRAP standards and interpretations - GRAP 25 Employee Benefits (which relates to the accounting for employee benefits such as short-term benefits, post-employment benefits, other long-term employee benefits and termination benefits as well as the underlying actuarial valuations required) and IGRAP 16 “Web-site costs”.
  • Minor improvements affecting GRAP 1,3,7,9,12,13,16 and 17.
  • GRAP 101 and 102 have been revised and replaced by GRAP 27 Agriculture and GRAP 31 Intangible Assets.
  • IGRAP 1 was revised during 2012 to include non-exchange revenue. The revised interpretation is effective for reporting periods commencing on or after 1 April 2013.

In terms of the facilitation of such an in-house one day workshop pertaining to the changes to the GRAP reporting framework applicable to the 2013/2014 financial statements of municipalities, we will provide a detailed training manual and suggested standard operating procedures that can be used to implement these changes. These standard operating procedures are specifically applicable to the financial and administrative processes such as accounting, recognition, measurement and disclosure, calculations and reclassifications, reconciliations and registers and audit working papers. Participants will receive a detailed training manual for use in the workshop and for future reference. A Ducharme Training Institute certificate of attendance will be issued after completion of the one day workshop. This workshop constitutes 6 hours for CPD purposes.

Considerations & costs

A fixed fee (trainer and client location based) and variable fee (manuals and actual S&T) structure allows for an optimal cost consideration for face-to-face training. This cost structure allows for the effective rate for each attendee to decrease for each additional attendee due to the minimal variable fee related per attendee.

As to logistics, a host entity (usually the district municipality) will act as liaison for the arrangements and logistics pertaining to the workshops. This will include the arrangement of facilities and equipment for the training and necessary refreshments for the attendees. Two billing options exist: one whereby the hosting entity will be invoiced in full and recover the applicable costs for the attendees from other entities accordingly, or, separate invoicing to the applicable entities. A maximum number of delegates may apply to allow for effective facilitation. To allow for effective coordination of training material and billing, attendance numbers need to be finalised 7 business days prior to the regional event. 

Printable version

For a PDF version of this, please click on the following link: http://www.ducharmeconsulting.co.za/sites/default/files/2014%20DTI%20-%2....

For more information 

For more information or details on this or other in house workshops, give us a call or send us an email:

Daniel Erasmus CA(SA)

0722 58 12 45