1. SCOA for Municipalities:
PERFORMANCE MANAGEMENT & REPORTING
mSCOA

2. PERFORMANCE MANAGEMENT SYSTEMS
BACKGROUND:
The Municipal Systems Act requires municipalities to develop a performance management system that is suitable for their own circumstances. The performance management system or framework must describe how the municipality’s cycle and processes of performance planning, monitoring, measurement, review and reporting will happen and be organised and managed, while determining the roles of different role-players.
IMPROVE AND PROMOTE EFFECTIVENESS

3. MUNICIPAL REGULATIONS ON STANDARD CHART OF ACCOUNTS
Objectives:
(a) are aligned to the budget formats and accounting standards prescribed for municipalities and municipal entities and with the standard charts of accounts for national and provincial government; and
(b) enable uniform information sets recorded in terms of national norms and standards across the whole of government for the purposes of national policy coordination and reporting, benchmarking and
performance measurement in the local government sphere.

4. THE IMPORTANCE OF MEASURING PERFORMANCE !
EFFECTIVE:
Planning & Budgeting
Implementation
Monitoring & Reporting
Accountability
Tracking of Progress
Monitor Service Delivery
WHAT GETS MEASURED GETS DONE

5. Project Management Requirements
mSCOA PLATFORM
Strategic inputs
mSCOA Reporting Objectives
Muni
Objective
Financial
Region
Project
Function
Non Financial
Input
Activity
Output
Outcome
Project Management Requirements
Align Fiscal Outcomes
Sustainability
IDP SDBIP

6. ACCOUNTING CYCLE
PMS

7. mSCOA & PERFORMANCE MANAGEMENT SYSTEMS
SEGMENT
PROJECT
IDP
SDBIP
Non- Financial Phase
Integrated Solution
Project Dependant
Accurate and Reliable Reporting
Inclusive of financial aspects

8. mSCOA : EXPANSION OF PROJECT SEGMENT
FUNCTION
FUND
ITEM
REGIONAL
COSTING
MSC
THE PROJECT SEGMENT TO INCLUDE NON FINANCIAL ATTRIBUTES OF RELEVANT PROJECTS

9. NON-FINANCIAL ATTRIBUTES
PROJECT SEGMENT EXPANSION:
BASELINE- initial level of performance
KPI- indicator linked to strategic objectives
IMPACT INDICATOR - results of achieving specific outcomes
START/END DATE
ROLE PLAYERS AND RESPONSIBILITIES
RISK REGISTER LINK
REGIONAL INDICATOR
FUNCTION INDICATOR

10. PERFORMANCE MANAGEMENT SYSTEM
Development and Review of the IDP
Develop and Implement the PMS Framework
Develop KPA’s and KPI’s
Set targets and measurables for KPI’s
Service Delivery Process
Internal Monitoring
Internal Control
Performance measurement and reporting
Revision of Objectives and Strategies

11. PERFORMANCE MANAGEMENT SYSTEM
The IDP framework is first captured – National KPAs, Strategic Objectives
PROJECT SEGMENT
IDP
Projects
KPI’s and Tasks

12. DELIVERABLES
Performance Management System is used to determine the municipal performance status in terms of service delivery to the community and whether the performance of the municipality have increased / decreased over a particular period of time. In the process of measuring the municipal performance, individual performance becomes available that in turn assist to determine possible capacity building, skills development and/or training needs of individuals.

13. FUNCTIONALITY
SDBIPs – Capture and Report on Service Delivery and Budget
Implementation Plans. Alignment of SDBIP to IDP
Cascading of Performance to lower levels of Management
Capture and Report on Organisational Performance Management
Individual Performance Management
Reporting on various different scorecards including Action Plans

14. REPORTING MID YEAR AND ANNUAL PMS REPORTING
MUNICIPAL MANAGER’S PMS COMPLIANCE REPORTING
ORGANISATONAL SCORECARD
INDIVIDUAL SECTION 57/56 PERFORMANCE REPORT

15. DASHBOARDS
Municipal dashboards provide many benefits, including a central place for all your data, visibility into the operations of each department and an early
warning system that alerts you when changes might need to be made.

16. DASHBOARDS
Municipal dashboards are real time and mSCOA will contribute to alerts in terms of budgets and values.

17. mSCOA PLATFORM BENEFITS
Availability
data is part of integrated system
Accuracy
data is sufficiently reliable
Timeliness
data is readily available for evaluating program performance
Cost of Data Collection
the collection of the data is cost-effective  
COMPARRISSON WITH FINANCIAL ASPECT
NON-FINANCIAL ASPECTS OF A PROJECT IS EASILY COMPARRED TO THE FINANCIAL ASPECTS

18. THE WAY FORWARD IMPLEMENTATION OF MSCOA FINANCIAL PHASE
ACHIEVE COMPLIANCE – 1 JULY 2017
FOCUS ON mSCOA NON- FINANCIAL PHASE
PERFORMANCE MANAGEMENT SYSTEM
SOME VENDORS HAVE ALREADY STARTED THE DEVELOPMENT OF THE NON FINANCIAL PHASE

20. QUESTIONS?

21. Presented by: Thirvan Trevor Chetty 078 784 3979 trevor@tevtal.co.za
THANK YOU
Presented by:
Thirvan Trevor Chetty