mSCOA ICF – 22 June 2015
Opening remarks and setting the
scene
Presented by National Treasury: Chief Directorate Local Government Budget Analysis: Carl Stroud |– 22 June 2015
Agenda (1)
22 June 2015
Agenda Item
mSCOA FAQ
Database – Tool
mSCOA and the
AGSA
Data Extraction
Reporting
Time
Topic
10:30 – 10:50
Functional improvements
10:50 – 11:20
AGSA mSCOA Position
11:20 – 11:30
Discussion
11:30 – 11:45
Data extraction methodology
11:45 – 12:00
Discussion
12:00 – 12:30
Alignment of the LG Accountability Cycle
12:30 – 12:45
Discussion
Presenter
NT mSCOA Project
Team (Carl Stroud /
André Bossert)
Auditor General
12:45 to 13:30
Lunch
NT mSCOA Project
Team
(André Bossert)
NT mSCOA Project
Team (Johanna Steyn /
Carl Stroud)
Agenda (2)
13:30 – 13:50
Training strategy and way forward
13:50 – 14:00
Discussion
14:00 – 14:20
Provincial treasuries and support of nonpiloting municipalities
14:20 – 14:50
NT position on system functionality in
support of mSCOA classification
framework and readiness for piloting
14:50 – 15:00
Discussion
Training Strategy
Change
Management
Strategy
Assessment of
system
functionality
15:00 to 15:20
Tea Break
NT mSCOA Project
Team (Ajay Daya)
NT mSCOA Project
Team
(Silma Koekemoer)
NT mSCOA Project
Team
(André Bossert)
Agenda (3)
Migration to the
mSCOA
Assets and the
project segment
LG Database
mSCOA Version
5.3
mSCOA Project
Phase 4
15:20 – 15:40
Lessons learnt with the migration to the
mSCOA classification framework
15:40 – 16:00
Project segment and importance of asset
classification – Impact on classification
and mSCOA
16:00 – 16:10
Discussion
16:10 – 16:20
Current functionality of the LG Database
and statistical reporting
16:20 – 16:30
Discussion
16:30 – 16:50
Changes to the mSCOA classification
framework – Segments
16:50 – 17:00
Discussion
17:00 – 17:30
Critical path
17:30 – 17:45
Discussion
Closure
17:45 to 18:00
Nkangala District
Municipality (Alice
Stander – CFO)
i@consulting (Louis
Boshoff – MD)
NT mSCOA Project
Team
(Elsabé Rossouw)
NT mSCOA Project
Team (Johanna Steyn
/ Carl Stroud)
NT mSCOA Project
Team (Carl Stroud)
mSCOA Roadmap…The road already
travelled and the way forward: Recap
mSCOA Project Phases: The journey to the
checkered flag…
Kick off engagements
with municipalities,
vendors and other
stakeholders
Vendors were briefed as to
development of mSCOA and
initial evaluations of system
functionality.
Ensuring that piloting
municipalities and system
functionality is aligned to the
compliance requirements of
the Regulation will create an
enabling environment for the
roll out to non-piloting
municipalities
Regulation issued and
commissioning of mSCOA Project
Phase 4: Change management
and piloting including
identification of pilots
Piloting
commencement with 9
pilot municipalities
(local and districts) and
4 Metro’s (City of Cape
Town, Ekuruleni,
Mangaung and Buffalo
City) – Phased over
2015/16 and 2016/17)
Remaining metro’s to
implement (pilot) mSCOA
and project initiation for
the non-piloting
municipalities
278 municipalities fully
mSCOA compliant
6
mSCOA Misconceptions
Common misconceptions…and
miscommunication by stakeholders
•
•
•
•
•
•
GRAP versus mSCOA classification framework…mSCOA not GRAP compliant is
a total misconception
Materiality and the fact that mSCOA is prescriptive in this regard…each
municipality is responsible for the determination and application of their own
accounting policies
Annual financial statements and the application of function versus
nature…Function Segment covers disclosure of function and item covers
disclosure of nature
mSCOA has been designed to the requirements of a specific stakeholder i.e.
metropolitan municipalities…mSCOA has been designed for all municipalities
and the grid structure across the Segments provides for this differentiation
The Project Segment is limited to Capital Projects…The Project Segment is the
departure point for both operational and capital appropriations and directly
informs the transactional environment
Not all stakeholders are part and parcel of this Regulation i.e. OAG, AGSA,
ASB etc…All stakeholders and decision makers are on board
• There is accredited training on mSCOA…there is no accredited training
and no service provider has the right to provide such training