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National Treasury: 2026/2027 Accounting Manuals for Departments (AMDs)
- 10 July 2026
- Accounting
- South African Accounting Academy
Summary:
The Office of the Accountant General in National Treasury has published the Accounting Manuals for Departments (AMD) for 2026/27.
Article:
These AMDs have been released for comment and relates to Departments.
These resources are designed to help departments apply the Modified Cash Standard (MCS) with confidence, ensuring better financial management and accountability. All are available on the Modified Cash Standard (MCS) Knowledge Hub.
The following 10 Accounting Manuals for Departments (AMDs) have been published for comment:
- 03 Financial Statement Presentation June 2026.pdf03 Financial Statement Presentation June 2026.pdf
- 06 Cash Flow Statements for comment June 2026.pdf06 Cash Flow Statements for comment June 2026.pdf
- 07 Revenue for comment June 2026 2.pdf07 Revenue for comment June 2026 2.pdf
- 08 Expenditure 2026.pdf08 Expenditure 2026.pdf
- 09 General Departmental June 2026.pdf09 General Departmental June 2026.pdf
- 11 Capital Assets for comment June 2026.pdf11 Capital Assets for comment June 2026.pdf
- 13 Leases for comment June 2026.pdf13 Leases for comment June 2026.pdf
- 19 Transfer of Functions for comment June 2026.pdf19 Transfer of Functions for comment June 2026.pdf
- 20 Mergers June 2026.pdf20 Mergers June 2026.pdf
- 21 The Effects Foreign Exchange June 2026.pdf21 The Effects Foreign Exchange June 2026.pdf
Comments are due by 15 September 2026.
Click here to download the folder or each individual AMD:
https://lms.treasury.gov.za/mod/folder/view.php?id=1407
Relevance to Auditors, Independent Reviewers & Accountants:
- The PFMA is yet another piece of legislation that your relevant national and provincial departmental clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- As an auditor and independent reviewer, you need to consider and assess compliance with the departments that use the MCS, as required by the PFMA, including consideration of the implications of the recent flooding on financial reporting.
- These accounting manuals provide guidance when applying the MCSs to present financial information.
Relevance to Your clients:
- A department must compile their annual financial statements in accordance with the Modified Cash Standard.
- They need to be aware of these accounting manuals when applying the MCSs to present financial information.