VENDOR FORUM 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 13 June 2017

Status of the TABB uploads

Status of the ORGB uploads

Status of the TABB uploads

Status of the ORGB uploads

Status of the TABB Segment Errors

A-SCHEDULES

A 2 Mapping

SA 1 Mapping

SA 1 Mapping

A 7 – SA 30 Mapping Choose name from list - Supporting Table SA 30 Consolidated budgeted monthly cash flow MONTHLY CASH FLOWS R thousand Medium Term Revenue and Expenditure Framework Budget Year 2016/17 July August Sept. October November December January February March April May Budget Year 2016/17 June Cash Receipts By Source Budget Year +1 Budget Year +2 2017/18 2018/19 1 A 7 Property rates – 1200 120 FD 00100100100900100000000000 AND IA 001001 - "DEPOSITS" Service charges - electricity revenue – 1300 130 FD 00100100100800100000000000 AND IA 001001 - "DEPOSITS" Service charges - water revenue – 1305 130 FD 00100100100800500000000000 AND IA 001001 - "DEPOSITS" Service charges - sanitation revenue – 1310 130 FD 00100100100800400000000000 AND IA 001001 - "DEPOSITS" Service charges - refuse revenue – 1315 130 FD 00100100100800300000000000 AND IA 001001 - "DEPOSITS" Service charges - other – 1320 130 FD 00100100100800200000000000 AND IA 001001 - "DEPOSITS" Rental of facilities and equipment – 1400 140 FD 001001001006000000000000 AND IA 001001 - "DEPOSITS" FD 00100100100400300000000000 AND IA 001001 - "DEPOSITS" Interest earned - external investments – 1700 170 FD 001001001004001002000000000 AND IA 001001 - "DEPOSITS" Interest earned - outstanding debtors – 1705 170 FD 001001001004001001000000000 AND IA 001001 - "DEPOSITS" Dividends received – 1800 180 FD 00100100100400200000000000 AND IA 001001 - "DEPOSITS" Fines, penalties and forfeits – 1405 140 FD 001001001003000000000000 AND IA 001001 - "DEPOSITS" Licences and permits – 1410 140 FD 001001001005000000000000 AND IA 001001 - "DEPOSITS" Agency services – 1415 140 FD 001001001007000000000000 AND IA 001001 - "DEPOSITS" Transfer receipts - operational – 1500 150 FD 001001001002000000000000 AND IA 001001 - "DEPOSITS" FD 001002000000000000000 AND IA 001001 - "DEPOSITS" FD 00100100100900200000000000 AND IA 001001 - "DEPOSITS" FD 001001001010000000000000 AND IA 001001 - "DEPOSITS" FD 001001001011000000000000 AND IA 001001 - "DEPOSITS" FD 001001001012000000000000 AND IA 001001 - "DEPOSITS" FD 001001001013000000000000 AND IA 001001 - "DEPOSITS" FD 00100100200000000000000 AND IA 001001 - "DEPOSITS" FD 002002000000000000000 AND IA 001001 - "DEPOSITS" Other revenue Cash Receipts by Source – – – – 1420 140 – – – Other Cash Flows by Source Transfer receipts - capital – 1600 160 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 260 FD 001001000000000000 AND IA 001001 - "DEPOSITS" Short term loans – 3500 350 FD 001003000000000000000 AND IA 001001 - "DEPOSITS" Borrowing long term/refinancing – 3600 360 FD 002003000000000000000 AND IA 001001 - "DEPOSITS" Increase (decrease) in consumer deposits – 3610 361 Decrease (Increase) in non-current debtors – Decrease (increase) other non-current receivables 2610 261 – Decrease (increase) in non-current investments Total Cash Receipts by Source 2620 262 – – – – 2630 263 – – – Cash Payments by Type Employee related costs – 2000 200 IE 00500000000000000000 Sign Remuneration of councillors – 2005 200 IE 00800000000000000000 Sign Finance charges – 2100 210 Bulk purchases - Electricity – 2010 200 IE 002001000000000000000 Bulk purchases - Water & Sewer – 2015 200 IE 002002000000000000000 Other materials – 2020 200 Contracted services – 2025 200 Transfers and grants - other municipalities – 2200 220 Transfers and grants - other – Other expenditure – Cash Payments by Type – – – 2205 220 2030 200 – – – Other Cash Flows/Payments by Type Capital assets – 2640 264 A 5 Repayment of borrowing – 2650 365 movement Other Cash Flows/Payments – 2035 200 null Total Cash Payments by Type – – – – NET INCREASE/(DECREASE) IN CASH HELD – – – – – – – – Cash/cash equivalents at the month/year begin: