Transcript Part 1 SCOA Workshop - March 2012 Roadshows

STANDARD CHART OF ACCOUNTS (SCOA)
WORKSHOP
Changes to be implemented – 1 April 2012
SCOA ROADSHOWS – NATIONAL AND PROVINCES
Presenter: SCOA Technical Committee |
National Treasury| March 2012
OVERVIEW
• Changes to the SCOA – Why?
• Inconsistencies
• Changes – 1 April 2012
• Capturing of Budgets
• Capturing of budgets on the Financial System (BAS)
Summary: Important issues to remember
2
Changes to the SCOA
1 April 2012
3
INTRODUCTION OF CATEGORY LINKS
Departments not recording own account project spending – projects mainly
outsourced, mainly purchase of Stand Alone items
Compensation of Employees – Stand alone current
Goods and Services – Stand alone current
Transfers and Subsidies – Transfer project items
Payments for Capital Assets – Stand alone capital
Business as usual, just use new BAS codes
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INTRODUCTION OF CATEGORY LINKS –
CONT.
Departments recording Own Account construction of Capital Assets
(Public Works, Road and Transport, Agriculture, etc.)
Use the same set of accounts as other departments for recording Stand
alone items
In addition the new chart provides for project items in the Item segment that
can be linked to projects in the Project segment (PRJ Prefix)
Consultation between “Own Account Departments” and SCOA Committee
on access to items
Such departments can still have inconsistencies
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CATEGORY LINKS
Additional Category links for the following:
• No Projects Stand Alone
o Minor Assets to No Project Stand Alone Current
o Major Assets to No Project Stand Alone Capital
• Finance Leases moved to Purchases of Capital Assets
o To be linked to No Project Stand Alone Capital
• Outsourced projects
o Outsourced provided in Item segment – Linked to outsourced in
Project
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OWN ACCOUNT vs. OUTSOURCED PROJECTS
Outsourced Projects – Definition:
•
Capital projects refer to when the department engages the services of a contractor to complete the entire asset
construction project. The contractor will purchase all the inputs required to construct the asset. Invoice for payment
will only be received from the contractor and such payments will be allocated to “Payments for Capital Assets”. The
Immediate and ultimate use is the same.
Own Account Projects – Definition:
•
Capital projects refer to activities undertaken by the department in purchases of all inputs e.g. salaries, contractors,
material, etc. (Immediate use, recorded in the item segment). The end of the goal is a capital asset (Ultimate use,
recorded in the project segment). Inputs items are capitalised as part of the cost of capital assets .
Projects
• Existing Infrastructure Assets
 Maintenance and repairs
 Upgrades and Additions
 Rehabilitations and Refurbishments
•
New Infrastructure Assets
 New Infrastructure Assets
Detailed definitions in Maintenance Circular
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OWN ACCOUNT vs. OUTSOURCED
OUTSOURCED MNT&REP OF OTHER INFRASTRUCTURE ASSET. I.E MNT&REP OF ROADS
PROJECT SEGMENT
ITEM SEGMENT
PROJECTS
GOODS AND SERVICES
PROJECTS INFRASTRUCTURE
PRJ:EXISTING INFRASTRUC ASSETS
CONTRACTORS
MAINTENANCE & REPAIR CURRENT
CONTRCTRS:MNT&REP,IMP OTH INF AS
OUTS MAINTENANCE&REPAIR CURRENT
OUTS CONTRCTRS:MNTT&REP O/INF AS
OUTSOURCED MNT&REP OF MACHINERY AND EQUIPMENT
PROJECT SEGMENT
PROJECTS NON INFRASTRUCTURE
PRJ:NOT RELATED TO INFRSTRUC ASS
NOT RELTED INFRASTRU ASS PRJ CUR
OUTS N/INF/A REL:MNT&REP PRJ CUR
ITEM SEGMENT
GOODS AND SERVICES
CONTRACTORS
CONTRCTRS:MNT&RP,IMP N-INF A
OUTS CONTRCTRS:MNT&REP N-INF ASS
OWN ACCOUNT MAINTENANCE AND REPAIRS OF INFRASTRUCTURE (FENCE)
PROJECT SEGMENT
PROJECT
PROJECTS INFRASTRUCTURE
MAINTENANCE AND REPAIR CURRENT
MAINTENANCE AND REPAIR CURRENT
PROJECT: REPAIR OF FENCE*
ITEM SEGMENT
GOODS AND SERVICES
INVENTORY:OTH CONSUMBLES
INV OTH CONS:FENCING MATER
PRJ INV OTH CONS:FENCING MATER
INVENTORY:MATERIALS & SUPPLIES
INV MAT&SUP:NOTIC BOARD&SIGN
PRJ INV MAT&SUP:NOTIC BOARD&SIGN
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OTHER ITEM SEGMENT CHANGES
Restriction of Transfer Payments
• Only entities that receive transfers from the specific department, not the
full list of entities
Reporting on Information and Communication Technology (ICT) Spending
• DPSA reporting requirement in terms of Cabinet directive
• Mostly existing items broken into more detail
9
GOODS AND SERVICES
Changes to Goods and Services Category:
Reduction of the posting levels on the Chart
–
–
–
–
Posting level 9 – 11 has been moved to level 8
Removed Tangible (426) under assets <5000 to align with assets
Removed other Machinery under assets<5000 which was duplicated twice
Moved some of the detailed levels of assets<5000
1
2
3
4
5
6
PAYMENTS
PAYMENTS
GOODS AND SERVICES
ASSETS <R5000
TANGIBLE ASSETS<R5000
MACHINERY & EQUIPMENT<R5000
MACHINERY&EQUIPMENT<R5000
P/NP LEVEL LEVEL B/ALLOWED
N
1
N
N
2
N
N
3
N
N
4
N
N
5
N
N
5
N
N
6
N
– Moved T&S Public Transport items up
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ASSET AND PROJECT SEGMENT
Changes to the Asset and Project segments
– Aligned to the Infrastructure reporting model on Assets
– Groupings of some sector specific assets (Education, Health, etc.)
– Removed “No Project Listed” option on the Chart
Current Structure
PROJECTS INFRASTRUCTURE
PRJ:EXISTING INFRASTRUC ASSETS
MAINTENANCE & REPAIR CURRENT
MAINT & REP: NO PROJECT LISTED
UPGRADE & ADDITIONS CAPITAL
UPGRADE & ADD:NO PROJECT LISTED
REFURB & REHAB CAPITAL
REFURB & REHAB:NO PROJECT LISTED
PRJ:NEW INFRASTRUC ASSETS(CAP)
PRJ:NEW INFRASTRUC ASSETS(CAP)
NEW INFRSTRUC:NO PROJECT LISTED
New Structure
PROJECTS
PROJECTS INFRASTRUCTURE
PRJ:EXISTING INFRASTRUC ASSETS
MAINTENANCE & REPAIR CURRENT
MAINTENANCE & REPAIR CURRENT
OUTS MAINTENANCE&REPAIR CURRENT
UPGRADE & ADDITIONS CAPITAL
UPGRADE & ADDITIONS CAPITAL
OUTS UPGRADE & ADDITIONS CAPITAL
REFURB & REHAB CAPITAL
REFURB & REHAB CAPITAL
OUTS REFURB & REHAB CAPITAL
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SUGGESTED PROJECT NAMES
Health
Public Works
Facility Name:
Project Name
Greytown Dis trict Hos pital
Bots habelo Com m unity Hall
Albertina Clinic
Ts hwane Office Building
Maluti Com m unity Health Centre
Sport,Arts & Culture
Roads
Project Name
Road Name:
Jacobs dal Ratanang Library
R21: Pretoria to Johannes burg (54 km )
Fezile Dabi Stadium
D3671: Ts hituni to Mus ekwa (10 km )
D511: Kraalhoek to Mants erre (12 km )
Environmental Affairs & Tourism
Project Name
Agriculture
Project Name
Gariep Dam
Bochum Res ort
Lejweleputs wa irrigation s chem e
Kopano broilers
Motheo lives tock project
Human Settlements
Project Name
Alexandra Urban Renewal (500 Low Cos t Hous es )
Social Development
Sos hanguve Extens ion 7 (800 RDP Hous es )
Project Name
Mm akone Youth Centre
Thabo Mofuts anyane Secure Centre
Botlokwa Old Age Hom e
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ASSETS SEGMENT CHANGES
HEA LTH A SSETS
HOSPITA LS
HOSPITA L LEV EL 1 (DISTRICT HOSP)
HOSPITA L LEV EL 2 (REGIONA L HOSP)
HOSPITA L LEV EL 3 (CENTRA L HOSP)
HOSPITA L LEV EL 3 (TERTIA RY HOSP)
SPECIA LISED HOSPITA L
PRIMA RY HEA LTH CA RE
COMMUNITY HEA LTH CENTRES
CLINICS
OTHER HEA LTH A SSETS
A MBULA NCE STA TIONS & BA SE
HEA LTH TRA INING FA CILITY
A CCOMMODA TION - DOCTORS & NURSES
HEA LTH LA BORA TORY
HEA LTH FORENSIC MORTUA RY
HEA LTH PHA RMA CEUTICA L DEPOTS
HEA LTH TECHNOLOGY
HEA LTH SUPPORTING INFRA STRUCTURE
SPORT REHA BILITA ION CENTRES
SPORTS FA CILITIES
SPORTS COMPLEX
STA DIUMS
SWIMMING POOL
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FUND SEGMENT
Changes to the Fund Segment:
– Conditional Grants
• Gen Account for individual grants
– Donor Funds
• National Treasury to control creation of Donor Projects
• Removed non-posting levels
• Gen Account for individual donors
• Distinctions between local and foreign donors
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CURRENT STRUCTURE
1
2
3
4
5
6
P/NP
LEVEL
LEVEL
BREAKDOW
N ALLOWED
N
1
N
N
N
2
3
N
N
N
4
N
N
5
N
ILIMA/LETSEMA PROJECTS
Y
6
N
LAND CARE PROG GRNT:POV REL&INFR
Y
6
N
COMPREH AGRIC SUPPORT PR GRNT
Y
6
N
N
1
N
GENERAL ACC OF DONOR PAYMENTS
N
2
N
GEN ACC OF DONOR PAYMENTS
Y
3
N
DONOR:AFRICAN RENAISSANCE
N
2
Y
DONOR:AIR TRAFFIC&NAVIGATIO SERV
N
2
Y
DONOR:ANGOLA
N
2
Y
EXPENDITURE:VOTED
DEPARTMENTAL APPROPRIATION
CONDITIONAL GRANT PAYMENTS
CONDITIONAL GRANTS: ALL DEPTS
AGRICULTURE,FORESTRY & FISHERIES
DONOR FUNDS
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CHANGES 1 APRIL 2012
1
2
3
4
5
6
7
EXPENDITURE:VOTED
DEPARTMENTAL APPROPRIATION
CONDITIONAL GRANT PAYMENTS
CONDITIONAL GRANTS: ALL DEPTS
P/NP
LEVEL
N
LEVEL
BREAKDOWN
ALLOWED
1
N
2
N
3
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
Y
4
N
5
N
6
ILIMA/LETSEMA PROJECTS
Y
7
GEN ACC:ILIMA/LETSEMA PROJECTS
Y
7
N
6
LAND CARE P GRT:POV RE&INF
Y
7
GEN ACC:LAND CARE P GRT:P RE&INF
Y
7
N
6
COMPR AGRIC SUPP PR GRNT
Y
7
GEN ACC:COMPR AGRIC SUPP PR GRNT
Y
7
N
1
2
3
4
5
4
2
3
4
5
4
AGRICULTURE,FORESTRY & FISHERIES
ILIMA/LETSEMA PROJECTS
LAND CARE P GRT:POV RE&INF
COMPR AGRIC SUPP PR GRNT
DONOR FUNDS
LOCAL DONOR FUND
N
DONOR: VODACOM
DONOR:VODACOM EXP
PROJECT NAME:GLOBAL WARMING
GEN ACC OF DONOR:VODACOM
FOREIGN DONOR
DONOR: EU
DONOR: EU EXP
PROJECT NAME:HIV RESEARCH
GEN ACC OF DONOR:EU
N
N
Y
Y
N
N
N
Y
Y
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DONOR FUNDING PROJECTS
DEPARTMENT
Social Development
PROJECT
United Kingdom
Child Protection Programme
Strengthening National and Provincial
capacity for the Prevention, Treatment
and Support Related to HIV/AIDS and
Health
Tuberculosis
Expanding and Strengthening Public
Cooperative Governance and Traditional Participating in Local Government
Affairs
Programme
Support to South Africa's Growth Strategy
Trade and Industry
Programme
Canada
Public Service and Administration
Gender Mainstreaming Project
EU
Science and Technology
Canada
Science and Technology
UNICEF
Justice and Constitutional Development
PAERIP Programme
Epidemiological Model for HIV/AIDS
Programme
Accelerating Child and Women's
Protection and Response to violence and
HIV and AIDS in SA
USAID
National Treasury
Support for Aid Effectiveness Activities
Denmark
Public Service and Administration
ICGEB
Agriculture, Forestry and Fisheries
Business Anti-Corruption Training
SA/Argentina joint regional bio-safety
workshop
World Bank
Environmental Affairs
African Stockpile Programme
Norway
National Treasury
Aid-Effectiveness Programme
EU
National Treasury
ODA Programme
DONOR
Canada
Global Fund
EU
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THE END
Changes – 1 April 2012
Questions?
18
Capturing of Budgets
19
CAPTURING OF BUDGETS
20
CAPTURING OF BUDGETS
21
Summary:
Important notes to remember
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SUMMARY: IMPORTANT TO REMEMBER
•
Category links have been introduced to eliminate inconsistencies
•
Item names have not changed, however BAS codes have changed
•
2011/12 Items will be deactivated in April, do not capture budget against these
items
POSTING LEVEL ITEM
BAS CODE
ADVERT:AUCTIONS
ADVERT:AUCTIONS
512
4224
PRJ ADVERT:AUCTIONS
4225
Remove - 1 April 2012
Activate - 1 April 2012
Activate - 1 April 2012
•
Outsourced projects captured to OUTS items in both Item and Project segments
•
Own account projects captured to PRJ items in Item and Project segment –
Access to these limited, must agree with SCOA Committee
• Tool available to map old BAS codes to new codes
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THE END
Thank You
Questions?
SCOA Contact Details:
Helpdesk: 012 315 5311
Email: [email protected]
Website: http://scoa.treasury.gov.za
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