1. mSCOA TABLED BUDGET DATA SUBMISSION SEGMENT ERRORS
Presented by: National Treasury

2. Background TABB file is first real submission of data in mSCOA format
Second phase of testing is a high level of the use of segmentation as per classification
Many errors have been identified and at this stage of the project remains a huge concern for NT

3. Test 1 – TABB must balance with TM01-TM12
The layout of the file contains:
TABB, TM01-TM12, ITY1, ITY2
This requirements has been communicated in various forums
TM01-TM12 must equal TABB
81 errors
Ranges from R2 to R177M

4. Test 1 – TABB must balance with TM01-TM12
TABB R13
TM01 R1
TM02 R1
TM03 R1
TM04 R1
TM05 R1
TM06 R1
TM07 R1
TM08 R1
TM09 R1
TM10 R1
TM11 R1
TM12 R2
Vendors with errors:

5. Test 2 – Both Capital and Operating Projects must be used
mSCOA is all about Projects linked to IDP
10 municipalities have errors
6 vendors represented

6. Test 3 – Capital Projects have Item Assets: Acquisitions or Additions
Exceptions have been added to original test
60 municipalities have errors
10 vendors represented

7. Test 4 – Operating Projects cannot have Item Revenue & Assets: Acquisitions or Additions
Exceptions have been added for revenue foregone
83 municipalities have errors
10 vendors represented

8. Test 5 – Project: Free basic services; Cost of Free Basic Services; Rates Rebate – Only Item: Revenue
Exceptions might have to be added as data is being interrogated
28 municipalities have errors
8 vendors represented

9. Test 6 – Project: Default no Item Expenditure or Asset: Acquisitions
Exceptions might have to be added as data is being interrogated
64 municipalities have errors
10 vendors represented

10. Test 7 – Remuneration of Councillors only with Function: Mayor and Council
No exceptions allowed
21 municipalities have errors
7 vendors represented

11. Test 8 – Bulk Purchase Electricity only on Function Electricity
No exceptions allowed
46 municipalities have errors
8 vendors represented

12. Test 9 – Bulk Purchase Water only on Function Water Distribution
No exceptions allowed
37 municipalities have errors
9 vendors represented

13. Test 10 – Default Region not valid
Exceptions might be added after consultation with LGBA, but this might open the door for misuse
34 municipalities have errors
9 vendors represented

14. Test 11 – Sum of Charges and Recoveries (Costing)
Sum of Costing must be zero
24 municipalities have errors
8 vendors represented

15. Test 12 – Default Costing Default Revenue and Expenditure
Default Costing cannot have Default Revenue or Default Expenditure
68 municipalities have errors
10 vendors represented

16. Test 13 – Small Differences Account
Expenditure Small Differences may not be used
9 municipalities have errors
5 vendors represented

17. Test 14 – Balance Sheet Budgeting
Trial balance must be zero across all Item segments
174 municipalities have errors
All vendors represented

19. THANK YOU