COMMENTS: MUNICIPAL
REGULATIONS ON A STANDARD
CHART OF ACCOUNTS
Contents
1.
Purpose ......................................................................................................................... 1
2.
Contact Information........................................................................................................ 2
3.
General Comments ........................................................................................................ 3
4.
Specific Requests for Comments: The Draft SCOA Regulation..................................... 3
5.
The SCOA Segment Detail ............................................................................................ 4
5.1
The Fund Segment ................................................................................................. 4
5.2
The Function Segment ............................................................................................ 4
5.3
The Item Segment - Revenue ................................................................................. 5
5.4
The Item Segment - Expenditure ............................................................................ 6
5.5
The Item Segment – Assets, Liabilities and Net Assets .......................................... 6
5.6
The Project Segment .............................................................................................. 7
5.7
The Regional Segment ........................................................................................... 7
6.
The Executive Summary and Project Summary Document ............................................ 8
7.
Terminology ................................................................................................................... 8
8.
Minimum Business Process Requirements .................................................................... 9
9.
Minimum Specifications for Financial and Related Systems ........................................... 9
1.
Purpose
The Draft Municipal Regulations on the Standard Chart of Accounts had been
published for comments by the Minister of Finance in the Government Gazette in
Notice 892 of 2013. Provision is made for a 90 day period for submitting comments.
Please forward your comments on or before 2 December 2013.
Request for Comments
Comments to be submitted by:
Email: jan.hattingh@treasury.gov.za
Fax:
(012) 395-6552
Post: The Director-General
National Treasury
Private Bag X115
Pretoria
0001
Hand: Room HB-03.05
40 Church Square
Pretoria
You are required to comment on the following:






The Draft SCOA Regulation
The SCOA Segment Detail
The Executive Summary and Project Summary Document
Terminology
Minimum Business Process Requirements – Draft Version 1 – 30 August
2013
Minimum Specifications for Financial and Related Systems – Draft Version 1
– 30 August 2013
The above documents are available from the National Treasury Web at
www.treasury.gov.za under http://mfma.treasury.gov.za/RegulationsandGazettes.
Please add rows to the tables provided hereunder for recording your comments
would it be necessary.
All comments received need to be recorded in a comments register and considered
as part of concluding the formal consultation process. The outcomes of these would
in similar fashion to the comments collected as part of the informal consultation be
made available as part of the project documents.
2.
Contact Information
We request the Provincial Treasurers to please consolidate the comments from the
province in this template to assist National Treasury to consolidate all comments
received during these informal consultations with our key stakeholders prior to the
formal regulatory comments process.
Any other interest stakeholders please submitted your comments directly to National
Treasury as indicated above.
Please complete the details are indicated hereunder to assist the project team in
following up on any comments or information provided.
Provincial Treasury (Include name of
the Province)
Other (Include name and Organisation
Represented)
2
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Document Compiled by: (Include name
of the person compiling this document or
to be contacted at the Provincial
Treasury)
Contact Detail of the Person to be
Contacted in the
Province/Organisaton
Telephone number:
Email:
List the names of the municipalities providing comments and contact
information:
Municipality
Contact Person
email
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
3.
General Comments
Comment
Reference to
Document and
Section
Municipality/
Entity
3.1
3.2
3.3
3.4
4.
Specific Requests for Comments: The Draft SCOA Regulation
Comment
Municipality/Entity
1.
Reference:
2.
Reference:
3
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Comment
Municipality/Entity
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
5.
The SCOA Segment Detail
5.1
The Fund Segment
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
5.2
The Function Segment
Comment
Municipality/Entity
1.
4
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Comment
Municipality/Entity
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
5.3
The Item Segment - Revenue
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
5
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
5.4
The Item Segment - Expenditure
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
5.5
The Item Segment – Assets, Liabilities and Net Assets
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
6
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Comment
Municipality/Entity
Reference:
5.6
The Project Segment
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
5.7
The Regional Segment
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
7
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Comment
Municipality/Entity
Reference:
6.
Reference:
6.
The Executive Summary and Project Summary Document
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
7.
Terminology
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
8
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Comment
Municipality/Entity
4.
Reference:
5.
Reference:
6.
Reference:
8.
Minimum Business Process Requirements
Comment
Municipality/Entity
1.
Reference
2.
Reference:
3.
Reference:
4.
Reference:
5.
Reference:
6.
Reference:
9.
Minimum Specifications for Financial and Related Systems
Comment
Municipality/Entity
7.
Reference
8.
9
Municipal Regulations on a Standard Chart of Accounts
Comments:
Request for Comments
Comment
Municipality/Entity
Reference:
9.
Reference:
10.
Reference:
11.
Reference:
12.
Reference:
10
Municipal Regulations on a Standard Chart of Accounts
Comments: