PREPARING FINANCIAL STATEMENTS

Abstract

This toolkit was prepared to support effective delivery of the SFTAS Technical Assistance (TA) on preparing statutory financial statements. The toolkit contains guidance notes (briefing and instruction notes), a diagnostic template, manual and excel-based template models to aid and ease the domestication of key reforms. The key beneficiary MDA for this Financial Statements toolkit is the State Ministry of Finance, in particular the Office of the Accountant General and the Office of the Auditor General. The objective of this Toolkit is to assist States with the preparation of high-quality statutory financial statements in line with the SFTAS requirements. The statutory financial statements will in turn be part of the overall effort aimed at increasing fiscal transparency and accountability, which is a key result area of SFTAS.