THE CITIZEN’S GUIDE

Understanding Government Financial Statements

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01. Introduction

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02. Understanding Government Financial Reports

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03. What the Government Owns and Owes (Statement of Financial Position)

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04. Money In and Money Out (Statement of Financial Performance)

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05. Where the Cash Went (Cash Flow Statement)

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06. How the Money Changed Over Time (Statement of Changes in Net Assets)

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07. Spending vs. Plan (Statement of Comparison of Budget and Actual Amounts)

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08. Why Should a Citizen Care About These Reports?

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Writer/Editor: Tsholofelo Tshoke I Contributing Editor: Name Surname I Contributing Writer: Tsholofelo Tshoke I Design: Okuhle 

THE CITIZEN’S GUIDE : Understanding Government Financial Statements

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