mSCOA Version 6.3
Change Requests
Presented by National Treasury: 30 September 2019
mSCOA version 6.3 Chart Changes Requests
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• Various stakeholders registered chart change requests on the mSCOA FAQ portal.
• These change requests were analysed by the FAQ Team to determine chart changes with merit.
• The first group of these chart changes requests will be presented to the Technical Working Committee in this
meeting for approval or referral to the Steering Committee
(Technical Committee) meeting on 10 October 2019.
Proposed Chart Changes
Project Capital
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7526 & 8797: On both the SCOA CHART V6.1 and the NT Report schedule SA34d there are two lines for LIBRARIES, one under Community Assets (Community Facilities) and one separately under PPE. Must the buildings be linked to the Community Assets/Facilities and the Books to the separate one under PPE? And if so why, since the books in our view are also community Assets.
Project Capital (7526 cont…)
Solution: Meeting with CIDMS to consider going a level below. Add sub-levels (children) for facilities and books.
Project Capital (7526 cont…)
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Item Expenditure
7612:
request to add Sewer and Food under Laboratory services under item expenditure - consultants and professional fees.
Solution: Add food and sewer, provided there is an agreement that municipalities undertake such functions.
Item Expenditure
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8860: Protective Clothing for employees: Currently this exp is classified on Exp item chart as Expenditure: Operational Costs: Uniform and Protective Clothing. If Protective clothing is purchased through Stores Inventory and afterward issued, should the issuing of protective clothing not be under an expenditure item that falls under Expenditure: Inventory consumed?
Item Expenditure
Solution: Create a line for uniforms and protective clothing under Inventory consumed.
Item Expenditure
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8846: Could you please provide guidance on where the expenditure for purchase of Name Tags should be classified?
Solution: Use IE, Inventory consumed - consumables. Status: Completed.
Item Liabilities
8750: Currently two "UNALLOCATED DEPOSITS" accounts exists on the mSCOA Item segments one under description ASSETS:CURRENT ASSETS:CASH AND CASH EQUIVALENTS:CASH AT BANK:UNALLOCATED DEPOSITS and the other at LIABILITIES:CURRENT LIABILITIES:TRADE AND OTHER PAYABLE EXCHANGE TRANSACTIONS:UNALLOCATED DEPOSITS. My view is that this account cannot be under Assets but must be Liabilities. Both lines is posting lines currently.
POSITION PAPERS
Comments on position papers
5027, 5028:Please find attached Overstand Municipalities comments on the position papers. Ref 5027's attachment only uploaded the Annexure to our comments
4991 & 4992
4717
4724
Solution: Close all open queries as position papers were never finalised, unless OAG and LGBA plans to finalise and re-issue on the website.
OAG CONSULTATION
Item Assets
7608: In respect of Item Assets / Property Plant and Equipment / Land Explanation of Distribution Plant and General Plant is required. Currently a reference to NERSA is made and in terms of use of the chart municipalities are not clear on what this and where to allocate their land.
Solution: Change definition for distribution plant to align to accounting standard. OAG
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Item Assets
Solution: Consider same structure for current and non current investments
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Item Expenditure
8737: The actuarial gains and losses for long service awards to be added to operational cost for expenditure and to exchange revenue, operational revenue for the gains. There is no item for the actuarial gains and losses for the long service awards.
Should actuarial gains and losses for long service awards be included in
MAPPING OF MBRR SCHEDULES
Statement of Fin Perm and Pos
7498: 1. NT classifies the following as OTHER REVENUE: 1600 Revenue By Source / Other revenue IR002002001001004000000000000000000000 Revenue:Exchange Revenue:Interest, Dividend and Rent on Land:Interest:Receivables:Housing Land Sales 189 996 1600 Revenue By Source / Other revenue IR002002001001005000000000000000000000 Revenue:Exchange Revenue:Interest, Dividend and Rent on Land:Interest:Receivables:Housing Selling Schemes 9 396 000 1600 Revenue By Source / Other revenue IR002002001001006000000000000000000000 Revenue:Exchange Revenue:Interest, Dividend and Rent on Land:Interest:Receivables:Merchandising, Jobbing and Contracts 128 874 854 Should this not be classified as INTEREST EARNED – OUTSTANDING DEBTORS? 2. NT classifies the following as OTHER REVENUE: 1600 Revenue By Source / Other revenue IR002008008000000000000000000000000000 Revenue:Exchange Revenue:Licences or Permits:Health Certificates 840 480 Should this not be classified as LICENCES AND PERMITS?
8852: We are having difficulties to correct the variances between the A-schedule and the mSCOA Data Strings in the A6 - Statement of Financial Position. Please refer to the attached document.
Statement of FPos (A6) and Assets
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8853: We are having difficulties to correct the variances on the A-schedules and the mSCOA data strings on the A9. Please refer to the attached document.
8910: Other debtors included on the A-schedule is the property rates as well an amount for unpaid the conditional grant from Housing which in the validation is included under Trade and other payables. The reasons for this the guid used 2a0f2d2e-112c-409b-be57-d94e0f759d4c is correct however the amount Housing in Debt to us and its unpaid portion. How should we treat this? On validation “Other Debtors is included an amount for deposits paid, which on the A-schedule was included under long term receivables. Long-term Receivables deposits under long- term receivables while you have the item under other debtors. Operating lease assets included under long term receivables while on A-Schedule included under non-current assets.
Statement of Fper (A4)
8825: The account prefix “IE” only includes one item ie “Bad Debts Written Off”.
This item is to be used for the actual write offs, however I am not sure to which row in Table A4 this should be linked to. The other account prefixes is IA, IL and IZ which is not what we are looking for. The chart requires an item for “Provision Debt Impairment” under the account prefix “IE”. This item should link to Table A4, row 26
“Debt impairment”. I have scrutinised the mSCOA chart and cannot find a guid for Provision of Debt Impairment and my view is that we need to add this item to the chart. I have discussed the matter with Kgomotso whom is in agreement. She will set up a meeting with the Office of the Accountant General as soon as I am back and I would request that you also attend the meeting. Logged on behalf of EC le Roux Technical Advisor MFIP III
VALIDATION RULES
VALIDATION RULES
8847: Please amend rule where PC can only be IA -Assets, IL -Retentions and Trade and othere payables to include GR/ IR accounts. Credits on Capital Projects can be lying under GR/IR clearing account whilst statement/ invoice is outstanding.
IL00100600400300 IL00100600400300100 IL00100600400300200 IL00100600400300300
Questions
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