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SCOA Project Summary

SCOA Project Summary. National/Provincial Road Shows July/August 2009 Presented by: SCOA Committee National Treasury. Content. SCOA Review Focus Areas Structure of the SCOA – Bas Segments Progress since previous workshops Work in process. SCOA review focus areas.

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SCOA Project Summary

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  1. SCOA Project Summary National/Provincial Road Shows July/August 2009 Presented by: SCOA Committee National Treasury

  2. Content • SCOA Review Focus Areas • Structure of the SCOA – Bas Segments • Progress since previous workshops • Work in process

  3. SCOA review focus areas • Improved reporting on infrastructure expenditure • Alignment of programme structures between budget documentation and BAS • Recording of the economic classification in an appropriate segment in the chart • Classification and categorisation of Goods & Services item structure • Improvement of the functional classification • Monitoring Science and Technology Activities

  4. Benefits • Improved data flow and data quality • Annual Financial Statements, IYM, Infrastructure Reporting, etc. • Clean up of the system • Redundant items and objectives, Suspense accounts, BAS User review, etc. • Improved economic classification • Improved systems performance • Recording of own account transactions

  5. Segments in BAS Fund Source of funding e.g. voted funds, donor funds or conditional grants . Objective Purpose of the expenditure i.e. the programme structure Responsibility Cost centre Item Item that is purchased, i.e. compensation, goods & services, etc. Project Indicates what project the money was spent on Asset Type of asset money was spent on i.e. tangible or intangible Region Where the money was spent i.e. province, municipality, district or ward 5

  6. BAS Code Structure Fund Asset Item Objective Region Project Responsibility

  7. Progress Since March ‘08 Visits • Training • Road shows and training in Jan – March 08, including Auditors • SCOA Training DVD – October 08 – 800 copies distributed • Training manuals and guides updated • Formal training launched • Ongoing work of the SCOA Committee • Review of SCOA definitions (ongoing task) • Call centre and classification support • Ongoing discussions with AG on Audit Issues • Assistance with systems changes

  8. Progress Since March ‘08 Visits • Classification circulars and practice notes issued: • CC 3 of 09/10 – Maintenance and rehabilitation of assets (May 09) • CC 2 of 09/10 – Earmarked and Specific Funds (Oct 08) • CC 1,4 + 5 of 08/09 and CC 6 + 7 of 09/10 – Adjustments to SCOA • CC 5 of 08/09 – Software Licenses and Intangible Assets (Oct 08) • CC 3 of 08/09 – CARA (May 08) • CC 2 of 08/09 – Lease agreements (Oct 08) • Work in process: • Debt write off • Donor funding • Housing instruments circular (Referred back to Housing sector)

  9. Questions?

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