About Us

Who We Are

Ducharme is a company of highly qualified and experienced Chartered Accountants and subject matter experts that focus on improving the financial management and accounting function for Public Sector Entities. We help our clients put finance theory into practice.

PRACTICAL IMPLEMENTATION & CONSULTING SUPPORT:  From a practical support focus, we assist entities to comply with and implement accounting frameworks (GRAP, IPSAS, Modified Cash), with preparation and implementation support in preparing budgets and annual financial statements, asset registers and accounting for value-added tax (VAT). We provide strategic financial management consulting support which includes legislative compliance, audit improvement, asset management, revenue & debt management, performance management, internal control, policy and standard operating procedures, corporate governance, risk management and supply chain management.

TECHNICAL AND TRAINING:  Following a best practice approach focus, we focus on improving the ability of Public Sector entities and their staff to comply with the applicable financial legislation and best practice requirements through tailored and accredited capacity building sessions, technical implementation guides and training manuals as well as through knowledge sharing articles and publications.

E – SOLUTIONS & AUTOMATING OF REPORTING:  Over the years, we have further aimed to assist Public Sector entities in bridging the gap between the theory requirements and the practical implementation, through the development of various e-solutions to assist these entities with the implementation of various automated financial management processes, allowing for more efficiencies and cost-savings. Our suite of Ducharme Dynamic e-solutions provides for digital and electronic solutions and support, which include mobile applications, stand-alone desktop solutions and online & cloud-based applications.  The aim of these e-solutions is to allow for more effective and efficient ways of performing various accounting and financial management processes such as automation of financial & interim financial statements and reports; mobile asset verification instead of paper listings for verification; Automated VAT return completion and reporting, Revenue Management solutions improving the completeness and accuracy of revenue accounting and collection thereof and e-learning in support of focused and tailored training.

Our Vision

Our vision is to make a positive change in the Public Sector through Financial Management and Accounting support and capacity building. We have since 2003, assisted more than 150 public sector entities.  We have provided onsite support to clients in South Africa, Namibia, Lesotho, Botswana and Rwanda as well as digital + virtual support on an United Nations IPSAS appointment which ran across various continents.

Our Mission

Ducharme is committed to, and is currently:
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Providing value-added financial management and accounting training and consulting services to the Public Sector.

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Utilising highly qualified and experienced facilitators and consultants to provide training and consulting services.

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Encouraging and assisting public servants to focus on implementing standard finance operating procedures to improve the quality of Public Sector Financial Management.

Our Story

2003
2005
2006
2007
2008
2010
2011
2012
2014
2015
2016
2017
2018
2019
2020

2003

In 2003, following the financial management reforms brought by the enactment of the Public Financial Management Act (PFMA) in South Africa in 1999, ground breaking work was achieved through the enactment of the Municipal Financial Management Act (MFMA).  It set the cornerstone of the broader reform tailored towards local government in South Africa, with focus on planning and budgeting, revenue, cash and expenditure management, procurement, asset management, reporting and oversight.

It is in that same year that Ducharme was established to provide financial management guidance and support public sector entities and local government entities.

Ducharme assisted a number of municipalities with the implementation of accrual based accounting guidelines for the first time in 2003.

2005

Ducharme began assisting municipalities with the implementation and compilation of accrual based Asset Registers, providing support which include verification and condition assessment of assets, unbundling and valuation of infrastructure network assets and landfill sites, accounting support (depreciation, impairment, residual value and useful live assessment) and asset related AFS disclosures.

2006

International Public Sector Accounting Standards (IPSAS) accounting standards are issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements.  These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

2007

Accrual based accounting, with Standards determined by the Accounting Standards Board, was adopted as GRAP (generally recongnised accounting practice) for Local Government in South Africa.

2008

Following the implementation of GRAP, the 2008/09 audit reports of our clients show great advances and achievements. We are proud of the pivotal role that Ducharme has played in the improvement of accountability and corporate governance in the South African Public Sector. Some of our clients we have assisted to achieve unqualified audit reports include:
• Western Cape Medical Depot
• Western Cape Government Motor Transport
• Govan Mbeki Municipality
• Ugu District Municipality
• Mtubatuba Municipality
• Swartland Municipality
• Stellenbosch Municipality
• Overstrand Municipality
• Hessequa Municipality
• Kwadukuza Municipality
• Umdoni Municipality
• Uthungulu Municipality
• Richtersveld Municipality
• Laingsburg Municipality
• Kouga Municipality
• Matatiele Municipality

2010

Implemented a project in conjunction with the World Bank to develop Accrual Accounting Implementation Policy Guidelines for the Government of Botswana.

2011

Started with the development and implementation of e solutions for verification of Movable assets (Ducharme Dynamic Verify) and the automation of Financial Statements ( Ducharme Dynamic AFS)

During 2010/11, we have assisted the following entities to achieve unqualified audit opinions. The Auditor-General of South Africa has also added a further extension to unqualified audit opinions introducing the concept of clean audit opinions (i.e. (i) the financial statements which are free from material misstatements, (ii) which have no material findings on the annual performance report and (iii) lastly, there are no material findings on non-compliance with key legislation).

Some of our client we have assisted to obtain unqualified Audit Reports:
• Swartland Municipality (Clean Audit Report)
• Waterberg District Municipality (Clean Audit Report)
• Hessequa Municipality
• Khara Hais Municipality
• Kwadukuza Municipality
• Lejweleputswa Municipality
• Matatiele Municipality
• Mogalakwena Municipality
• Overstrand Municipality
• Siyanda Municipality
• Ugu District Municipality
• Cape Medical Depot
• Umzimvubu Municipality
• Uthungulu Municipality
• Western Cape Liquor Board

2012

Encouraging and assisting public servants to focus on implementing standard finance operating procedures to improve the quality of Public Sector Financial Management in South Africa by launching an accredited 15 day course with Stellenbosch University on the implementation of GRAP.

2014

IPSAS based GRAP standards became effective for South African Technical & Vocational Education Training (TVET) colleges.

Ducharme assists several municipalities on behalf of the Development Bank of Southern Africa (DBSA) with a multi-year programme to improve on the accuracy and completeness of municipal revenue and the collection of municipal debtors.  The identified need for municipal revenue data support and automation of revenue exception reporting results in the commencement of our Dynamic Revenue solution developments.

2015

Ducharme assists the City of Windhoek with their first time adoption and implementation of the accrual based IPSAS accounting framework as part of a World Bank Project.  City of Windhoek is the first Namibian Municipality to transition from cash to accrual accounting.

2016

Ducharme launches an online e-learning platform and dedicated programme to empower Public Sector officials to implement IPSAS. The online E learning IPSAS implementation course is well received.  Our annual updated IPSAS e-learning course even saw registration and sign-up by the United Nations to more than 100 learners over 5 contents in the 3 years that followed.

2017

Ducharme in conjunction with University of Pretoria’s Enterprises launches various specialist public sector accounting training courses on topics related to IPSAS and GRAP.  These include courses which include ‘Preparing financial statements’ and ‘reading and understanding financial statements’, ‘asset management & GRAP & IPSAS asset accounting’ and more.

2018

Aligned with our vision to make a difference in the public sector and our technical basis upon which our support is built, Ducharme aquires a 100% stake in Credo Business College which focuses to provide professionally aligned training which leads to professional designations.    Credo Business College is a training institution accredited to present AT (SA) training courses (Accounting Technician of SA and accredited by SAICA), Generic Management (accredited by the QCTO) and subsequently added SAIT accredited Tax Practitioner training as well to its portfolio.

2019

Ducharme’s e-solutions moves online.  2019 saw the roll-out of various cloud-based e-solutions for the public sector, ranging from GRAP / IPSAS AFS automation, VAT automation & reporting, Municipal Revenue Management solutions (municipal revenue data interlinking, exception reporting, provision of deeds data & automated rates reconciliations), EASI-book app launch of various accounting and financial textbooks.

2020

Ducharme presents in conjunction with the Namibian Institute for Public Administration and  Management (NIPAM)  various courses to Namibian Regional Authorities in support of Namibia’s adoption of accrual based IPSAS as their accounting reporting framework for municipalities.

In response to the COVID lockdown and limited movement, the Ducharme Dynamic team rolls-out Meet.Ducharme solution as online real-time facilitator led training platform (with core functionality focused on training).  It quickly became the basis for Ducharme’s tailored e-sessions (such as provincial wide GRAP e-training provided on behalf of the North-West Provincial Treasury during lockdown) but also a solution for client meetings across Southern Africa and beyond.


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