GRAP 104 Implementation Specialists
Transforming Compliance Into Confidence
At SDVM Consulting & IT Services, we specialise in GRAP 104 implementation solutions designed for municipalities and public sector entities. Our team combines technical accounting expertise, advanced data modelling capabilities, and practical municipal finance experience to deliver intelligent, compliant, and audit-ready financial frameworks.
We do not simply implement GRAP 104 standards. We help organisations build structured, scalable, and sustainable financial environments that improve reporting accuracy, strengthen governance, and support long-term compliance objectives.
What Is GRAP 104?
GRAP 104 governs the classification, measurement, recognition, and impairment of financial instruments within the public sector environment. Compliance requires organisations to adopt appropriate methodologies for recognising Expected Credit Losses (ECL), managing financial asset classifications, and maintaining reliable reporting processes.
Implementing GRAP 104 effectively requires a combination of accounting expertise, quality data, strong controls, and practical modelling methodologies.
Our GRAP 104 Services
We provide end-to-end GRAP 104 implementation and advisory services tailored to the operational requirements of municipalities and public entities.
Our services include:
- Financial asset classification and measurement
- Impairment methodology design
- Stage-based Expected Credit Loss (ECL) modelling
- GRAP 104 policy development
- AFS disclosure support
- Audit support and documentation
- Financial reporting advisory
- Data assessment and validation
- Audit-ready model implementation
- Ongoing compliance support
Expected Credit Loss (ECL) Modelling
Our ECL solutions are designed to improve impairment accuracy while ensuring full compliance with GRAP 104 requirements. We develop intelligent and practical models aligned with recognised global impairment methodologies.
Our ECL modelling services include:
- Probability of Default (PD) modelling
- Loss Given Default (LGD) modelling
- Exposure at Default (EAD) modelling
- Forward-looking macroeconomic overlays
- Municipal debtor segmentation
- Ageing-based modelling
- Behavioural modelling methodologies
- Data-driven impairment assessments
- Model validation and audit support
Our models are developed with audit scrutiny, scalability, and operational practicality in mind.
Municipal-Focused Expertise
We understand the challenges municipalities and public entities face in managing debtor environments, revenue collection, indigent policies, and compliance obligations.
Our solutions are tailored to public sector operational realities and designed to assist organisations in improving financial reporting quality, audit outcomes, and governance processes.
Why Choose SDVM?
- Specialist Expertise
Focused on GRAP standards, Expected Credit Loss modelling, and public sector compliance solutions. - Audit-Ready Outputs
Every framework, model, and report is developed with audit readiness and compliance alignment in mind. - Practical & Scalable Solutions
Our models and methodologies are designed to scale from smaller municipalities to large metropolitan environments. - Advanced Technical Capability
We combine accounting expertise with advanced modelling and analytical capabilities to deliver intelligent financial solutions.
Our Implementation Approach
Supporting Financial Compliance With Confidence
SDVM Consulting & IT Services partners with municipalities and public sector organisations to simplify GRAP 104 implementation and improve financial reporting confidence through intelligent, practical, and compliant solutions.