![Page 1: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/1.jpg)
RREEPPUUBBLLIICC OOFF TTHHEE GGAAMMBBIIAA
Department of State for Local Government and Lands
FINANCIAL AND ACCOUNTING MANUAL FOR
LOCAL GOVERNMENT AUTHORITIES Prepared under The Third Public Works Project (TPWP) Gamworks Agency
![Page 2: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/2.jpg)
1
CHAPTER 1 – INTRODUCTION
CHAPTER 2 – FINANCIAL MANAGEMENT RESPONSIBILITIES
CHAPTER 4 – RECEIPT, REVENUE AND INCOME
CHAPTER 5 – PAYMENT OF EXPENDITURE
![Page 3: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/3.jpg)
2
CHAPTER 7 – IMPREST, AND PETTY CASH PAYMENTS, 705 Posting the Petty Cash
CHAPTER 8 – LOANS, ADVANCES, DEPOSITS AND INVESTMENT
![Page 4: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/4.jpg)
3
CHAPTER 9 - THE BOOKS OF ACCOUNT AND FINANCIAL STATEMENT
![Page 5: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/5.jpg)
4
![Page 6: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/6.jpg)
5
![Page 7: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/7.jpg)
6
![Page 8: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/8.jpg)
7
![Page 9: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/9.jpg)
8
![Page 10: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/10.jpg)
9
![Page 11: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/11.jpg)
10
•
•
•
•
![Page 12: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/12.jpg)
11
![Page 13: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/13.jpg)
12
![Page 14: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/14.jpg)
13
![Page 15: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/15.jpg)
14
![Page 16: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/16.jpg)
15
•
•
![Page 17: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/17.jpg)
16
•
•
•
![Page 18: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/18.jpg)
17
•
•
•
•
•
•
•
•
•
•
•
•
•
![Page 19: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/19.jpg)
18
![Page 20: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/20.jpg)
19
![Page 21: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/21.jpg)
20
![Page 22: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/22.jpg)
21
![Page 23: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/23.jpg)
22
![Page 24: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/24.jpg)
23
![Page 25: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/25.jpg)
24
![Page 26: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/26.jpg)
25
a)
b)
c)
d)
e)
![Page 27: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/27.jpg)
26
![Page 28: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/28.jpg)
27
![Page 29: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/29.jpg)
28
![Page 30: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/30.jpg)
29
![Page 31: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/31.jpg)
30
1)
2)
3)
![Page 32: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/32.jpg)
31
i)
ii)
iii)
![Page 33: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/33.jpg)
32
iv)
![Page 34: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/34.jpg)
33
![Page 35: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/35.jpg)
34
![Page 36: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/36.jpg)
35
![Page 37: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/37.jpg)
36
![Page 38: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/38.jpg)
37
![Page 39: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/39.jpg)
38
![Page 40: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/40.jpg)
39
![Page 41: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/41.jpg)
40
![Page 42: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/42.jpg)
41
![Page 43: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/43.jpg)
42
![Page 44: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/44.jpg)
43
a)
b)
a)
b)
c)
![Page 45: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/45.jpg)
44
![Page 46: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/46.jpg)
45
2.
a)
![Page 47: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/47.jpg)
46
b)
c)
d)
e)
f)
a)
b)
c)
![Page 48: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/48.jpg)
47
![Page 49: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/49.jpg)
48
Sections 86 through to 107 of the GPPA Regulations 2003 outline the procedures for
“Request for Proposals”.
![Page 50: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/50.jpg)
49
i)
ii)
![Page 51: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/51.jpg)
50
![Page 52: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/52.jpg)
51
![Page 53: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/53.jpg)
52
![Page 54: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/54.jpg)
53
![Page 55: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/55.jpg)
54
![Page 56: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/56.jpg)
55
![Page 57: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/57.jpg)
56
![Page 58: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/58.jpg)
57
![Page 59: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/59.jpg)
58
![Page 60: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/60.jpg)
59
![Page 61: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/61.jpg)
60
![Page 62: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/62.jpg)
61
![Page 63: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/63.jpg)
62
![Page 64: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/64.jpg)
63
![Page 65: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/65.jpg)
64
![Page 66: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/66.jpg)
65
![Page 67: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/67.jpg)
66
![Page 68: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/68.jpg)
67
![Page 69: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/69.jpg)
68
![Page 70: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/70.jpg)
69
![Page 71: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/71.jpg)
70
![Page 72: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/72.jpg)
71
![Page 73: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/73.jpg)
72
![Page 74: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/74.jpg)
73
CHAPTER ELEVEN
ACCOUNTABILITY AND REPORTING
1101 EXTERNAL AUDIT
![Page 75: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/75.jpg)
74
![Page 76: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/76.jpg)
75
![Page 77: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/77.jpg)
76
![Page 78: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/78.jpg)
77
![Page 79: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/79.jpg)
78
![Page 80: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/80.jpg)
79
![Page 81: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT](https://reader033.vdocuments.site/reader033/viewer/2022041422/5e1fe59e1a6cbd69c144a9e7/html5/thumbnails/81.jpg)
80