mSCOA TABLED BUDGET DATA SUBMISSION
SEGMENT ERRORS
Presented by: National Treasury
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
Test 1 – TABB must balance with TM01-TM12
3
• 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
Test 1 – TABB must balance with TM01-TM12
TM01 R1 TM02 R1 TM03 R1 TM04 R1 TM05 R1 TM06 R1 TM07 R1 TM08 R1 TM09 R1 TM10 R1 TM11 R1 TM12 R2
TABB R13
Vendors with errors:
Test 2 – Both Capital and Operating Projects must be used
5
mSCOA is all about Projects linked to IDP 10 municipalities have errors
6 vendors represented
Test 3 – Capital Projects have Item Assets:
Acquisitions or Additions
Exceptions have been added to original test 60 municipalities have errors
10 vendors represented
Test 4 – Operating Projects cannot have Item Revenue & Assets: Acquisitions or Additions
7
Exceptions have been added for revenue foregone 83 municipalities have errors
10 vendors represented
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
Test 6 – Project: Default no Item Expenditure or Asset: Acquisitions
9
Exceptions might have to be added as data is being interrogated 64 municipalities have errors
10 vendors represented
Test 7 – Remuneration of Councillors only with Function: Mayor and Council
No exceptions allowed
21 municipalities have errors 7 vendors represented
Test 8 – Bulk Purchase Electricity only on Function Electricity
11
No exceptions allowed
46 municipalities have errors 8 vendors represented
Test 9 – Bulk Purchase Water only on Function Water Distribution
No exceptions allowed
37 municipalities have errors 9 vendors represented
Test 10 – Default Region not valid
13
Exceptions might be added after consultation with LGBA, but this might open the door for misuse
34 municipalities have errors 9 vendors represented
Test 11 – Sum of Charges and Recoveries (Costing)
Sum of Costing must be zero 24 municipalities have errors 8 vendors represented
Test 12 – Default Costing Default Revenue and Expenditure
15
Default Costing cannot have Default Revenue or Default Expenditure 68 municipalities have errors
10 vendors represented
Test 13 – Small Differences Account
Expenditure Small Differences may not be used 9 municipalities have errors
5 vendors represented
Test 14 – Balance Sheet Budgeting
17
Trial balance must be zero across all Item segments 174 municipalities have errors
All vendors represented
1 2 3 0
10 20 30 40 50 60 70 80 90 100
SEGMENT ERRORS PER VENDOR
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