Botswana Unified Revenue Service

CIPFA is supporting the Botswana Unified Revenue Service (BURS) to help enable them to make a smooth transition from the modified cash accounting basis that is currently in use, to the accruals basis of accounting.

CIPFA’s experts have carried out a scoping study on the migration from cash to accrual basis of accounting, produce a detailed report of findings and recommendations that would be used during the implementation process and provide technical support on the migration process. Pertinent issues will be covered such as:

  • the manner in which the accrual based accounting and reporting would be aligned with the government accrual basis of accounting
  • the phasing of the recognition of assets, liabilities, revenues, and expenses, costs and other resource implications
  • the need to develop and retain necessary accounting skills
  • the nature and extent of changes required to the existing laws, policies, systems and procedures including accounting and reporting package currently in use by finance
  • impact of changes on audit process and the role of internal audit during the change process.

In March 2020 BURS staff have visited the UK for a study tour. The team visited three main UK government entities: HMRC, National Audit Office (the supreme audit institute for UK) and HM Treasury (the equivalent of the Ministry of Finance and Economic Development).


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