ANNUAL REPORT 2014/15

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DEPARTMENT OF HIGHER EDUCATION AND TRAINING VOTE 17 ACCOUNTING POLICIES for the year ended 31 March 20<strong>15</strong> 16 Provisions and Contingents 16.1 Provisions obligation and a reliable estimate of the obligation can be made. The provision is measured as the best 16.2 Contingent liabilities 16.3 Contingent assets 16.4 Commitments arrangement or an approval by management in a manner that raises a valid expectation that the 17 Unauthorised expenditure Unauthorised expenditure is recognised in the Statement of Financial Position until such time as the expenditure is either: or appropriation in the Statement of Financial Performance; or transferred to receivables for recovery. 18 Fruitless and wasteful expenditure resolved or transferred to receivables for recovery. 193
DEPARTMENT OF HIGHER EDUCATION AND TRAINING VOTE 17 ACCOUNTING POLICIES for the year ended 31 March 20<strong>15</strong> 19 Irregular expenditure transferred to receivables for recovery or not condoned and is not recoverable. Irregular expenditure receivables are measured at the amount that is expected to be recoverable and are 20 Changes in accounting policies, accounting estimates and errors Changes in accounting policies that are effected by management have been applied retrospectively in Department shall restate the opening balances of assets, liabilities and net assets for the earliest period restatement is practicable. 21 Events after the reporting date the reporting date have been disclosed in the notes to the Financial Statements. 22 Agent-Principal arrangements Agent-Principal arrangements have been accounted for in the notes to the Financial Statements. The Vocational Education and Training College infrastructure development funded by the National Skills improved Technical and Vocational Education and Training Colleges once the construction has been 23 24 Recoverable revenue 25 Related party transactions and a related party. Related party transactions are recorded in the notes to the Financial Statements 194
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7.1 Vision DEPARTMENT OF HIGHER EDU
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8.2 Legislative Mandates DEPARTMENT
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9. Policy Mandates DEPARTMENT OF HI
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Strategic Objective Performance Ind
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Strategic Objective 4.4.2.7 To deve
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Academic performance of bursary rec
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ANNUAL REPORT 2014/15

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