The Chart of Accounts (COA) is the lynchpin of a government’s accounting and reporting system and serves as a key tool to meet its business requirement. At SapphireNGR Consulting, our knowledge and prowess of domesticating the National Chart of Accounts (NCOA) to States and local governments is 2nd to none in the country.

Our Strategic Approach:

  • IPSAS Fundamentals Training for Finance, Economic Planning and Budget Officers;
  • IPSAS Implementation Support Services; and
  • Sale and Deployment of IPSAS-Compliant Accounting Application.


Full Process Flow Depicted below:


Typical Training Module (Customizable)

Guidance on Transitional Exemptions and Provisions Included in IPSAS 33 First-Time Adoption of Accrual IPSAS

Our training Programme attends to issues such as:
  • What are the current requirements for presentation of accrual basis IPSAS Financial Statements and related disclosures?
  • What guidance other than IPSAS has been issued by the IPSASB, what is its purpose and is it mandatory?
  • Where can guidance on IPSAS be found?
  • What procedure should be followed when transitioning from Cash to the Accrual basis of accounting following IPSAS 33?
  • What practical issues commonly arise when implementing IPSAS?
    • These issues are further detailed within Topics outlined below:
      • Introduction to IPSAS
      • Reporting and Disclosure
      • Non-Current Assets
      • Revenue and Related Costs
      • Liabilities and Expenses
      • Transitioning to the Accrual Basis of Accounting
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