MUNICIPAL STANDARD chart OF ACCOUNTS (MSCOA)

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MUNICIPAL STANDARD chart OF ACCOUNTS (MSCOA) Vendor Forum MUNICIPAL STANDARD chart OF ACCOUNTS (MSCOA) Presented by National Treasury: Chief Directorate Local Government Budget Analysis: Pierre Gerrits 13 June 2017

Status of the TABB uploads

Status of the ORGB uploads

Status of the TABB uploads

Status of the ORGB uploads

Status of the TABB Segment Errors

A-Schedules

A2 Mapping

SA1 Mapping

SA1 Mapping

Medium Term Revenue and Expenditure Framework A7 – SA30 Mapping Choose name from list - Supporting Table SA30 Consolidated budgeted monthly cash flow MONTHLY CASH FLOWS Budget Year 2016/17 Medium Term Revenue and Expenditure Framework R thousand July August Sept. October November December January February March April May June Budget Year +1 2017/18 Budget Year +2 2018/19 Cash Receipts By Source 1 A7 Property rates – 1200 120 FD001001001009001000000000000000000000 AND IA001001 - "DEPOSITS" Service charges - electricity revenue 1300 130 FD001001001008001000000000000000000000 Service charges - water revenue 1305 FD001001001008005000000000000000000000 Service charges - sanitation revenue 1310 FD001001001008004000000000000000000000 Service charges - refuse revenue 1315 FD001001001008003000000000000000000000 Service charges - other 1320 FD001001001008002000000000000000000000 Rental of facilities and equipment 1400 140 FD001001001006000000000000000000000000 FD001001001004003000000000000000000000 Interest earned - external investments 1700 170 FD001001001004001002000000000000000000 Interest earned - outstanding debtors 1705 FD001001001004001001000000000000000000 Dividends received 1800 180 FD001001001004002000000000000000000000 Fines, penalties and forfeits 1405 FD001001001003000000000000000000000000 Licences and permits 1410 FD001001001005000000000000000000000000 Agency services 1415 FD001001001007000000000000000000000000 Transfer receipts - operational 1500 150 FD001001001002000000000000000000000000 FD001002000000000000000000000000000000 Other revenue 1420 FD001001001009002000000000000000000000 FD001001001010000000000000000000000000 FD001001001011000000000000000000000000 FD001001001012000000000000000000000000 FD001001001013000000000000000000000000 FD001001002000000000000000000000000000 Cash Receipts by Source Other Cash Flows by Source Transfer receipts - capital 1600 160 FD002002000000000000000000000000000000 Transfers and subsidies - capital (monetary allocations) (National / Provincial Departmental Agencies, Households, Non-profit Institutions, Private Enterprises, Public Corporatons, Higher Educational Institutions) & Transfers and subsidies - capital (in-kind - all) 2605 260 Proceeds on disposal of PPE 2600 FD001001001001000000000000000000000000 Short term loans 3500 350 FD001003000000000000000000000000000000 Borrowing long term/refinancing 3600 360 FD002003000000000000000000000000000000 Increase (decrease) in consumer deposits 3610 361 Decrease (Increase) in non-current debtors 2610 261 Decrease (increase) other non-current receivables 2620 262 Decrease (increase) in non-current investments 2630 263 Total Cash Receipts by Source Cash Payments by Type Employee related costs 2000 200 IE005000000000000000000000000000000000 Sign Remuneration of councillors 2005 IE008000000000000000000000000000000000 Finance charges 2100 210 Bulk purchases - Electricity 2010 IE002001000000000000000000000000000000 Bulk purchases - Water & Sewer 2015 IE002002000000000000000000000000000000 Other materials 2020 Contracted services 2025 Transfers and grants - other municipalities 2200 220 Transfers and grants - other 2205 Other expenditure 2030 Other Cash Flows/Payments by Type Capital assets 2640 264 A5 Repayment of borrowing 2650 365 movement Other Cash Flows/Payments 2035 null Total Cash Payments by Type NET INCREASE/(DECREASE) IN CASH HELD Cash/cash equivalents at the month/year begin: