Public Sector Series – Session 6: PFM Processes, Reporting and UIFW Expenditure

Available from

19 July, 2021



To give attendees an introduction to the PFM processes, reporting and UIFW expenditure. July 2021

R 475 VAT Incl.

Product Information


After attending this webinar you will:

  • Have a high level understanding of the PFM cycle of a public sector entity;
  • Understand the strategic planning and budgeting cycles;
  • Understand financial management from day to day cycles up to annual reporting; 
  • Understand the annual audit process and reporting to legislature/parliament; and 
  • Understand the life cycle of unauthorised, irregular and fruitless and wasteful expenditure.


The public sector is highly regulated. As opposed to the private sector, the laws and regulations that govern the financial management of public funds require that actions are only taken by local government if they are compliant with prescripts. 

Governments have a responsibility to provide services to the citizens of a country, to protect and grow the country’s resources and to ensure the creation and maintenance of generational capital for future generations. Service delivery is a complex, multi-faceted concept that is dependant on many variables, some within the control of the country, and some that emanate from global issues. 

In South Africa, the public service is guided by laid down PFM processes and reporting requirements. However, despite these structures, the reality is that there is a lot of unauthorised, irregular, fruitless and wasteful expenditure taking place as highlighted by the Auditor General year in, year out!  


The following pricing apply:

Adhoc: R475.00

R1200.00 for the full series


Study unit 1

The strategic planning cycle. 

Study unit 2

The budget cycle. 

Study unit 3

Financial management:

  • Day to day financial management.
  • In year reporting.
  • Annual Reporting.
Study unit 4

The annual audit process. 

Study unit 5

Reporting to the legislature. 

Study unit 6

The UIFW expenditure cycle. 


There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date.


Caryn Maitland CA (SA)

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002, Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics.

Bronwyn MacCallum CA(SA)

Bronwyn qualified as a CA(SA) in 2004 and has spent time in private practice as a partner and later director of small and medium firms as well as a tenure at the Auditor-General of South Africa as a Senior Manager.


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By attending this webinar, you will be provided with: 

  • Summarised slide presentation 
  • Reference documents and / or course material where available 
  • Access to a technical knowledge base
  • Recorded webinar that includes an expert presenter and participant interaction

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