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		<title>The Citizen&#039;s Guide</title>
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			<guid><![CDATA[https://citizensguide.asb.co.za/05-where-the-cash-went-cash-flow-statement/]]></guid>
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			<title>05. Where the Cash Went (Cash Flow Statement)</title>
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			<title>03. What the Government Owns and Owes (Statement of Financial Position)</title>
			<pubDate><![CDATA[Mon, 20 Apr 2026 06:33:08 +0000]]></pubDate>
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			<title>01. Introduction</title>
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			<title>06. How the Money Changed Over Time (Statement of Changes in Net Assets)</title>
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			<title>Foreword from the CEO</title>
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			<title>07. Spending vs. Plan (Statement of Comparison of Budget and Actual Amounts)</title>
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			<title>04. Money In and Money Out (Statement of Financial Performance)</title>
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			<title>02. Understanding Government Financial Reports</title>
			<pubDate><![CDATA[Thu, 16 Apr 2026 18:25:13 +0000]]></pubDate>
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			<title>Home</title>
			<pubDate><![CDATA[Wed, 15 Apr 2026 17:51:15 +0000]]></pubDate>
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