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41	Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC Van Biljon, Marilene 11 March 2013 (has links) Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science Fair value Biological assets Agriculture Pubic sector Rural development Accounting basis Conversion challenges Public accountability 657.83500968 Assets (Accounting) Accounting -- standards -- South Africa Fair value -- Accounting Financial statements -- Standards
42	The significance of Auditor-General in the control of public funds in local government with specific reference to Mopani District Municipality Maake, Mapula Reginah 09 1900 (has links) MPM / Oliver Tambo Institute of Governance and Policy Studies / The aim of the study investigates the significance of Auditor General in the control of public funds in local government with specific reference to Mopani District Municipality in order to make recommendations that can assist in improving the control of public funds. The research identifies and assesses weaknesses in how Mopani District Municipality has been controlling its public funds by analyzing the Auditor General reports for the past three financial years and its implications to service delivery. The research further assesses the role played by Auditor General in influencing the internal financial control of the municipality and in auditing the performance of the municipality since in other municipalities money is paid to contractors for services not rendered. The study provides academic input into public administration, specifically in the area of improving service delivery performance, control and financial performance management in municipalities. The study could contribute to the establishment of effective ways of monitoring the control of public funds by municipalities. / NRF Basic municipal services Governance Councillor Executive Mayor Participant -observation Ward Committees Participant Public participation Performance Municipal Council or Council Monitoring Informal settlement Integrated Development Plan (IDP) 657.4520968259 Investments -- South Africa -- Limpopo Local finance -- Accounting Municipal finance -- Accounting Auditing -- South Africa -- Limpopo

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Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC

The significance of Auditor-General in the control of public funds in local government with specific reference to Mopani District Municipality