The document discusses budget preparation in public sectors according to IPSAS 24. It provides guidance for public entities to include budget information and comparisons of approved budgets to actual amounts in their financial statements. The principle of annuality in budgeting is also mentioned, where budgets are prepared and approved on an annual basis. Contact information is provided at the end for any questions.

1. BUDGET PREPARATION IN PUBLIC
SECTORS
BRATIM BUSINESS SERVICES LTD
……Your reliable partner in IPSAS Implementation
M.S IDRIS
08069733450/07051884544
idris@Bratim.com

3. IPSAS 24:Disclosure of budget
information
• IPSAS 24, in furtherance of IPSAS 1,
provides guidance for public entities
which publicize their approved budgets
to include budget information and a
comparison of budget and actual
amounts either in their financial
statements

5. WHAT IS THE PRINCIPLE OF ANNUALITY?
5

7. Stakeholders analysis

24. THANK YOU!
Any questions?
You can find me at
idris@bratim.com/msidrisuu@gmail.com
08069733450/08120291614