FOLIO PRESSA South African publishing imprint
Free download · The Public Finance Practitioner Series

Start free with Consequence.

The free companion to the Practitioner Series — eight lessons from Zondo, Nugent, Mpati and Seriti, each landing on a control already on your desk.

By Itumeleng M. Ramutla — the case material behind the series, free to read before you buy a single volume.

A 36-page PDF, emailed to you. No payment required.

Consequence — Lessons from South Africa's Commissions — cover
The Public Finance Practitioner Series

Practitioner references for South African public finance.

Practitioner references for South African public finance — PFMA and MFMA, in equal measure.

Six digital reference volumes. Verified citations. Equal treatment of the PFMA and MFMA throughout.

Built for the work

Each volume tracks the public-finance management cycle as practitioners actually experience it — from appropriation through procurement, prevention, consequence, reporting, and assurance.

Citation integrity

Every case, section, and regulation is verified before it is relied upon. The PFMA, the MFMA, the Treasury Regulations, the Public Audit Act, and the standards that give them effect.

PFMA and MFMA, in equal measure

National, provincial, and municipal spheres receive equal treatment throughout the series — not an afterthought, but a design principle.

The six volumes — the public-finance cycle

One reference for each phase of the management cycle.

VOL01
Plan & Allocate

Budget Management and Expenditure Control

From appropriation to year-end: budget preparation and approval, implementation, expenditure control, in-year monitoring, adjustments, and the management of unauthorised expenditure.

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VOL02
Procure

Supply Chain Management

Procurement integrity end to end — the PPPFA and the 2022 Regulations, the demand-to-disposal lifecycle, bid committees, contract management, the high-risk failure modes, audit defence, and what changes under the Public Procurement Act.

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VOL03
Prevent & Detect

Irregular, Fruitless and Wasteful Expenditure

Preventing, detecting, disclosing, and remediating non-compliant expenditure under the PFMA and MFMA — through to the material irregularity framework and the compliance system that keeps it from recurring.

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VOL04
Consequence

Financial Misconduct and Consequence Management

Consequence management in practice — investigation, the disciplinary process, criminal referral and PRECCA, recovery mechanisms, and the material irregularity framework.

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VOL05
Report

Annual Financial Statements and Reporting

Preparing defensible annual financial statements — closing off, the statements and notes, non-compliant expenditure disclosure, the AGSA audit process, the opinion spectrum, and improving audit outcomes.

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VOL06
Assure

Internal Audit and the Audit Committee

Building independent assurance — risk-based internal audit planning, methodology, the audit committee’s mandate and practice, and combined assurance.

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The complete set

All six volumes, at a single discounted price.

All six volumes of the Public Finance Practitioner Series — from budget management and procurement through prevention, consequence management, annual reporting, and internal audit assurance — at a single discounted price.

Get the set — R2 595Instant, secure PDF downloads after payment.
The complete library

Both series, all nine volumes, one purchase.

Everything Folio Press publishes — all six Public Finance Practitioner volumes and all three IT Procurement Practitioner volumes, with the Public Procurement Act transition guide included free. The complete practitioner reference shelf at the best price.

Get the library — R3 495Includes the PPA transition guide free.
Companion guide

The Public Procurement Act 28 of 2024 — a practitioner's transition guide.

What changes under South Africa's new procurement regime — the new institutions, preferential procurement, and the phased transition timeline. R295 standalone, or included free with the complete set and the Complete Library.

For institutions

Bulk and site licensing

Universities, training providers, departments, and municipalities can licence the series for cohorts and teams. Tell us what you need and we will prepare a quotation.

Enquire about licensing

“Equal treatment of the PFMA and MFMA spheres throughout; citation integrity as a non-negotiable standard; and a focus on the structural causes of compliance failure rather than its symptoms.”

The series methodology

Stay informed

The free Series Process Map — yours to download.

The Series Process Map is a one-page navigator to all six volumes and 56 chapters across the PFMA and the MFMA. Download the print-quality PDF below — no sign-up required. Subscribe too for occasional compliance guidance and new-volume updates. No spam, unsubscribe anytime.

Preview of the free Series Process Map — the six volumes mapped across the public financial management compliance cycle, PFMA and MFMA.Download the free map (PDF)