Public Sector Series - Session 7: MFM Processes, Reporting and UIFW Expenditure

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


After attending this webinar you will:

  • Have a high level understanding of the MFMA cycle of a municipal 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 Council, COGTA and Treasury; 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 municipal space is guided by laid down MFM 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 Council, COGTA and Treasury. 

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

R 475 VAT Incl.

Additional Course Information

Category Law
Accredited SAIBA
Verifiable CPD Hours 2
Non-verifiable CPD Hours N/A
Effort 2 hours
Duration 2 hours
Format Webinar
Level Moderate
Assessment Yes
Study Material No
Course Date 30 July, 2021
SKU CPD200321M Categories ,

Who should attend?

Business Accountants in Practice (SA)
Business Accountants (SA)
Certified Business Accountants (SA)
Certified Financial Officers (SA)

This event is included in the following subscription packages:

If you are not a subscriber, you need to purchase the event as a stand-alone event or subscribe to a SAIBA subscription package.

How to subscribe

Subscribers pay less for their CPD points.
SAIBA offers 4 subscription packages that provides access to everything to run a successful accounting and tax practice.

Pay a small monthly amount and gain access to monthly webinars covering ethics, financials, reporting, audit and assurance, working papers, law, technology, management topics, and tax.






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