1. 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 June 2017

2. Status of the TABB uploads

3. Status of the ORGB uploads

4. Status of the TABB uploads

5. Status of the ORGB uploads

6. Status of the TABB Segment Errors

7. A-Schedules

8. A2 Mapping

9. SA1 Mapping

10. SA1 Mapping

11. 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 /18
Budget Year /19
Cash Receipts By Source 1 A7
Property rates –
1200
120 FD
AND
IA "DEPOSITS"
Service charges - electricity revenue
1300
130 FD
Service charges - water revenue
1305 FD
Service charges - sanitation revenue
1310 FD
Service charges - refuse revenue
1315 FD
Service charges - other
1320 FD
Rental of facilities and equipment
1400
140 FD FD
Interest earned - external investments
1700
170 FD
Interest earned - outstanding debtors
1705 FD
Dividends received
1800
180 FD
Fines, penalties and forfeits
1405 FD
Licences and permits
1410 FD
Agency services
1415 FD
Transfer receipts - operational
1500
150 FD FD
Other revenue
1420 FD FD FD FD FD FD
Cash Receipts by Source
Other Cash Flows by Source
Transfer receipts - capital
1600
160 FD
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 FD
Short term loans
3500
350 FD
Borrowing long term/refinancing
3600
360 FD
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 IE
Sign
Remuneration of councillors
2005 IE
Finance charges
2100
210
Bulk purchases - Electricity
2010 IE
Bulk purchases - Water & Sewer
2015 IE
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: