ANNEXURE B: DETAIL OF CHANGES TO GOODS AND SERVICES ITEMS
1.
Audit Cost
The item AUDIT COST EXT: REGULARITY has been added at level 5 under the item AUDIT COST:
EXTERNAL. This item has been created to monitor the total cost related to regulatory audits.
The item is defined as follows:
The Constitution of South Africa Section 188 determines that the Auditor-General must audit and
report on the accounts, financial statements and financial management of all national and provincial
departments and administrations, as well as all municipalities, etc. This item refers to external audits,
conducted by the Auditor-General or Private Auditing companies in SA, whereby the audit provides
an independent opinion on published information. This is different from internal auditors who do not
attest to financial reports but focus mainly on the internal controls of the organization. This item
includes expenditure related to audit costs for computer audits, environmental audits, forensic
investigations and performance audits specifically requested by the Auditor General or his/her
representative.
Old
Segment
Detail No
Old Item Lowest Level
AUDIT COST:EXTERNAL
AUDIT FEES:EXT CURRENT YEAR
AUDIT FEES:EXT CURRENT YEAR
PRJ AUDIT FEES:EXT CURRENT YEAR
AUDIT FEES:EXT DISBURSEMENTS
AUDIT FEES:EXT DISBURSEMENTS
PRJ AUDIT FEES:EXT DISBURSEMENTS
AUDIT FEES:EXT PREVIOUS YEAR
AUDIT FEES:EXT PREVIOUS YEAR
PRJ AUDIT FEES:EXT PREVIOUS YEAR
2.
3340
3533
4456
4457
3534
4458
4459
3535
4460
4461
New
Segment
Detail No
New Item Lowest Level
AUDIT COST:EXTERNAL
AUDIT COST EXT:REGULARITY
AUDIT FEES:EXT CURRENT YEAR
AUDIT FEES:EXT CURRENT YEAR
OWN:AUDIT FEES:EXT CURRENT YEAR
AUDIT FEES:EXT DISBURSEMENTS
AUDIT FEES:EXT DISBURSEMENTS
OWN:AUDIT FEES:EXT DISBURSEMENTS
AUDIT FEES:EXT PREVIOUS YEAR
AUDIT FEES:EXT PREVIOUS YEAR
OWN:AUDIT FEES:EXT PREVIOUS YEAR
344
1084
2702
3620
3621
2703
3622
3623
2704
3624
3625
External computer services
The item EXT COMP SER: SYSTEM DEVELOP was previously only used by the National Treasury for
payments related to systems development and is now open for use by all departments.
The item is defined as follows:
System development costs incurred for services rendered with regard to developing and establishing
network operating systems by other service providers.
1
Old Item Lowest Level
EXT COMP SER:SYSTEM DEVELOP(NT)
EXT C/S:SYS DEV(NT):DEV OF SYTEM
EXT C/S:SYS DEV(NT):SYS DEV
PRJ EXT C/S:SYS DEV(NT):SYS DEV
EXT C/S:SYS DEV(NT):IMPLEMENT
EXT C/S:SYS DEV(NT):IMPLEMNT
PRJ EXT C/S:SYS DEV(NT):IMPLEMNT
EXT C/S:SYS DEV(NT:APPL TRAINING
EXT C/S:SYS DEV(NT:APPL TRAI
PRJ EXT C/S:SYS DEV(NT:APPL TRAI
EXT C/S:SYS DEV(NT:MAINT. SYSTEM
EXT C/S:SYS DEV(NT:MAINT.SYS
PRJ EXT C/S:SYS DEV(NT:MAINT.SYS
EXT C/S:SYS DEV(NT:OPERAT SUPPRT
EXT C/S:SYS DEV(NT:OPER SUPP
PRJ EXT C/S:SYS DEV(NT:OPER SUPP
EXT C/S:SYS DEV(NT:POST IMP SUPP
EXT C/S:SYS DEV(NT:PST IMP S
PRJ EXT C/S:SYS DEV(NT:PST IMP S
3.
Old
Segment
Detail No
New Item Lowest Level
3582 EXT COMP SER:SYSTEM DEVELOP
3583
EXT C/S:SYS DEV:DEV OF SYSTEM
4556
EXT C/S:SYS DEV:SYS DEV
4557
OWN:EXT C/S:SYS DEV:SYS DEV
3584
EXT C/S:SYS DEV:IMPLEMENT
4558
EXT C/S:SYS DEV:IMPLEMNT
4559
OWN:EXT C/S:SYS DEV:IMPLEMNT
3585
EXT C/S:SYS DEV:APPL TRAINING
4560
EXT C/S:SYS DEV:APPL TRAI
4561
OWN:EXT C/S:SYS DEV:APPL TRAI
3586
EXT C/S:SYS DEV:MAINT. SYSTEM
4562
EXT C/S:SYS DEV:MAINT.SYS
4563
OWN:EXT C/S:SYS DEV:MAINT.SYS
3587
EXT C/S:SYS DEV:OPERAT SUPPRT
4564
EXT C/S:SYS DEV:OPER SUPP
4565
OWN:EXT C/S:SYS DEV:OPER SUPP
3588
EXT C/S:SYS DEV:POST IMP SUPP
4566
EXT C/S:SYS DEV:PST IMP S
4567
OWN:EXT C/S:SYS DEV:PST IMP S
New
Segment
Detail No
2687
3580
4011
4012
3581
4013
4014
3582
4015
4016
3583
4017
4018
3584
4019
4020
3585
4021
4022
Consultant and professional service : scientific and technological services
New items were added under consultants professional services for science and technologies
activities expenditure.
The item is defined as follows:
This item includes the cost associated with making use of consultants or professionals for Scientific
and Technological Services.
2
CONS/PROF:SCIEN & TECHN SERVICES
C/P:STS:SPECIAL SERVICES
C/P:STS:SCOPING AND PLANNING STA
C/P:STS:SCOPING AND PLANNING STA
OWN:C/P:STS:SCOPING & PLAN STA
C/P:STS:R&D POLICIES & PLANS
C/P:STS:R&D POLICIES & PLANS
OWN:C/P:STS:R&D POLICIES & PLANS
C/P:STS:PUBLIC S&T ENTITY
C/P:STS:PUBLIC S&T ENTITY
OWN:C/P:STS:PUBLIC S&T ENTITY
C/P:STS:MONITRNG & EVALUTION S&T
C/P:STS:MNTRNG & EVALUATION S&T
OWN:C/P:STS:MNTRNG & EVALTN S&T
C/P:STS:TECHN TRANSFSERVICES
C/P:STS:TECHN TRANSFSERVICES
OWN C/P:STS:TECHN TRANSFSERVICES
C/P:STS:R&D SUPPORT SERVICES
C/P:STS:SS:SCIENT & TECH COLL
C/P:STS:SS:SCIENT & TECH COLL
OWN C/P:STS:SS:SCNT & TECH COLL
C/P:STS:SS:GEN SCIENT DATA COLL
C/P:STS:SS:GEN SCIENT DATA COLL
OWN C/P:STS:SS:GEN SCNT DAT COLL
C/P:STS: S&TS S&T DISSEMINATION
C/P:STS:DIS:S&T DOC&FACT DATA
C/P:STS:DIS:S&T DOC&FACT DATA
OWN C/P:STS:DIS:S&T DOC&FACT DAT
C/P:STS:DIS:SCIEN ADV SERV&TECH
C/P:STS:DIS:SCIEN ADV SERV&TECH
OWN C/P:STS:DIS:SCN AD SERV&TECH
4.
Contractors
The Contractors category has been expanded to provide for one on one link with the infrastructure
segment. The main group of items added relates to the item CONTR:MNT&REP OTH INFR ASS and
provides for both own account and outsourced transactions. There are also separate items provided
for Upgrade & additions and Rehabilitation & refurbishment of Other Infrastructure Assets.
The item CONTR:MNT&REP OTH INFR ASS is defined as follows:
Costs incurred in maintaining and repairing of Other Infrastructure Assets by an outside contractor.
Maintenance and repairs of existing assets implies that the asset is kept in its original condition and
there is no significant enhancement to its capacity or the value of the asset. Maintenance and repairs
includes activities aimed at maintaining the capacity and effectiveness of an asset at its intended
level. Excluded in this category are maintenance and repairs to property which must allocated under
“Property Payment” in the Item segment.
Old Item Lowest Level
CONTR:MNT&REP,IMPRV OTH INFR ASS
OUTS CONTRCTRS:MNT&REP O/INF AS
PROJ CONTRCTRS:M&T,IMP OT INF A
Old
Segment
Detail No
New Item Lowest Level
3643 CONTR:MNT&REP OTH INFR ASS
4667
OUTS CONTRCTRS:MNT&REP O/INF AS
4668
OWN: CONTRCTRS:MNT&REP OT INF A
CONTR:UPG&ADD OTH INFR ASS
OWN CONTRCTRS:UPG&ADD OT INF A
CONTR:REF&REH OTH INFR ASS
OWN CONTRCTRS:REFB&REHB OT INF A
New
Segment
Detail No
1037
2578
2579
1038
2592
1039
2553
3
5.
Fleet services
The items related to the management and operation of departmental vehicle fleet has been moved
from Travel and subsistence to item FLEET SERVICES (F/SER). This will ensure that the full cost
related to the management of the departmental fleet is recorded together. The item FLEET SERVICES
(F/SER) is defined as follows:
Cost relating to operation and maintenance of fleet services including Government Garage Fleet,
Departmental owned vehicles, Ministerial vehicles and leased or rented vehicles. The lease amount
will be classified accordingly under the Lease payments category. This item caters for charges over
and above the lease payment (flat rate). Please refer to Classification Circular 9 issued 31 March
2011 for more information provided.
Old Item Lowest Level
TRAVEL AND SUBSISTENCE
T&S DOM WITHOUT OP:GG VHCL
T&S DOM WITHOUT OP:GG VHCL
PRJ T&S DOM WITHOUT OP:GG VHCL
T&S DOM WITH OP:GG VHICL
T&S DOM WITH OP:GG VHICL
PRJ T&S DOM WITH OP:GG VHICL
INVENTORY OTHER CONSUMABLES
INV OTH CONS:LICENCE PLATES
INV OTH CONS:LICENCE PLATES
PRJ INV OTH CONS:LICENCE PLATES
OPERATING PAYMENTS
O/P:CAR VALET & WASHING SERV
O/P:CAR VALET & WASHING SERV
PRJ O/P:CAR VALET & WASHING SERV
6.
Old
Segment
Detail No
New Item Lowest Level
3334 FLEET SERVICES
3899
F/SER: KILOMETERS
5146
F/SER: KILOMETERS
5147
OWN: F/SER: KILOMETERS
3906
F/SER: KILOMETERS
5158
F/SER: KILOMETERS
5159
OWN: F/SER: KILOMETERS
3328
3813
F/SER: LICENCE PLATES
5011
F/SERS:LICENCE PLATES
5012
OWN:F/SERS:LICENCE PLATES
3336
3957
F/SER:CAR VALET & WASHING SERV
5208
F/SER:CAR VALET & WASHING SERV
5209
OWN:F/SER:CAR VALT & WASHNG SERV
New
Segment
Detail No
988
2469
3498
3499
2469
3498
3499
2473
3490
3491
2481
3474
3475
Inventory: Clothing
Some items under INVENTORY: OTH CONSUMBLES have been moved to the newly created category
INV:CLOTH MAT&ACCESSORIES .
The item is defined as follows:
Purchases of clothing and bags, including items like caps, jackets, t-shirts, etc., for distribution to the
public or sale to employees. The category includes corporate gear, Uniforms and Protective Clothing
and Needlework Accessories
Old Item Lowest Level
INVENTORY:OTH CONSUMBLES
INV OTH CONS:CORPORATE GEAR
INV OTH CONS:CORPORATE GEAR
PRJ INV OTH CONS:CORPORATE GEAR
INV OTH CONS:UNIF&PROTEC CLTHING
INV OTH CONS:UNIF&PROT CLTHI
PRJ INV OTH CONS:UNIF&PROT CLTHI
INV OTH CONS:NEEDLEWRK ACCESSRS
INV OTH CONS:NEEDLEWRK ACCES
PRJ INV OTH CONS:NEEDLEWRK ACCES
Old
Segment
Detail No
New Item Lowest Level
3328 INV:CLOTH MAT&ACCESSORIES
3835
INV CLOTH:CORPORATE GEAR
4987
INV CLOTH:CORPORATE GEAR
4988
OWN:INV CLOTH:CORPORATE GEAR
3826
INV CLOTH:UNIF&PROTEC CLTHING
5037
INV CLOTH:UNIF&PROT CLTHI
5038
OWN:INV CLOTH:UNIF&PROT CLTHI
3817
INV CLOTH:NEEDLEWRK ACCESSRS
5019
INV CLOTH:NEEDLEWRK ACCES
5020
OWN:INV CLOTH:NEEDLEWRK ACCES
New
Segment
Detail No
321
979
2450
2451
980
2452
2453
981
2454
2455
4
7.
Inventory: Farming supplies
A new classification category for inventory farming supplies has been created and most farming
inventory material items have been moved to this classification.
The item is defined as follows:
Inventories are assets in the form of materials or supplies to be consumed in the production process;
in the form of materials or supplies to be consumed or distributed in the rendering of services; held
for sale or distribution in the ordinary course of operations or in the process of production for sale or
distribution. (GRAP 12 .07). This item includes farming animal supplements, plastic bags for
seedlings, packaging for produce, labels & tags for identification and marking of animals and plants,
etc. excluding items specifically identified such as fertilizer, gardening supplies, insecticides, animal
fodder and feed, seed and seedlings and irrigation material.
Old Item Lowest Level
INVENTORY:OTH CONSUMBLES
INV OTH CONS:FARMING SUPPLIES
INV OTH CONS:FARMING SUPPL
PRJ INV OTH CONS:FARMING SUPPL
INV OTH CONS:FERTILIZER
INV OTH CONS:FERTILIZER
PRJ INV OTH CONS:FERTILIZER
INV OTH CONS:GARDENING SUPPLIES
INV OTH CONS:GARDENING SUPPL
PRJ INV OTH CONS:GARDENING SUPPL
INV OTH CONS:INSECTICIDES
INV OTH CONS:INSECTICIDES
PRJ INV OTH CONS:INSECTICIDES
INV OTH CONS:LIVESTOCK&PL/CON/SA
INV OTH CONS:LVSTCK&PL/CON/S
PRJ INV OTH CONS:LVSTCK&PL/CON/S
INV OTH CONS:LVSTK FODD&ANM FEED
INV OTH CONS:LVST FOD&ANM FD
PRJ INV OTH CONS:LVST FOD&ANM FD
INV OTH CONS:SEEDS&SEEDLINGS
INV OTH CONS:SEEDS&SEEDLINGS
PRJ INV OTH CONS:SEEDS&SEEDLINGS
8.
Old
Segment
Detail No
New Item Lowest Level
3328 INV:FARMING SUPLIES
3838
INV FARM SUP:FARMNG SUP
4993
INV FARM SUP:FARMNG SUPL
4994
OWN:INV FARM SUP:FARM SUP
3840
INV FARM SUP:FERTILIZER
4997
INV FARM SUP:FERTLZR
4998
OWN:INV FARM SUP:FRTILZR
3842
INV FARM SUP: GRDENG SUP
5001
INV FARM SUP:GARDENG SUP
5002
OWN:INV FARM SUP:GARDNG SUP
3843
INV FARM SUP:INSECTICID
5003
INV FARM SUP:INSECTCIDS
5004
OWN:INV FARM SUP:INSECTCDS
3815
INV FARM SUP:LVSTCK&PL/CON
5015
INV FARM SUP:LVSTCK&PL/CON
5016
OWN:INV FARM SUP:LVSTC/CON
3816
INV FARMSUP:LVSTK FOD&ANM
5017
INV FARM SUP:LVST FOD&ANM
5018
OWN:INV FRM SUP:LVST FOD
3822
INV FARM SUP:SEDS&SEED
5029
INV FARM SUP:SEEDS&SEDLN
5030
OWN:INV FARM SUP:SEEDS&SEDLN
New
Segment
Detail No
322
972
2436
2437
973
2438
2439
974
2440
2441
975
2442
2443
976
2444
2445
977
2446
2447
978
2448
2449
Consumables: Fuel supplies
A new classification category for consumables: Fuel suppliers have been created and some item that
was under inventory: fuel, oil and gas have been moved to this classification.
The item is defined as follows:
5
Fuel suppliers include General Gas and Household Gas. This items where previously classified as
inventory.
Old Item Lowest Level
INVENTORY:FUEL, OIL AND GAS
INV F&G:GENERAL GAS
INV F&G:GENERAL GAS
PRJ INV F&G:GENERAL GAS
INV F&G:HOUSEHOLD GAS
INV F&G:HOUSEHOLD GAS
PRJ INV F&G:HOUSEHOLD GAS
9.
Old
Segment
Detail No
New Item Lowest Level
3321 CONSS:FUEL SUPPLIES
3732
CONS SUPP:FUEL SUPPLIES
4827
OWN:CONS SUPP:FUEL SUPPLIES
4828
3733
4829
4830
New
Segment
Detail No
892
2269
2270
Inventory and Consumables : Materials and Supplies
Some items that were under inventory other consumables were moved to the item inventory
material and suppliers. Material and Suppliers has a category for inventory as well as consumables.
A consumable category is also created for departments that purchases materials and suppliers as
consumables.
The item is defined as follows:
Inventories are assets in the form of materials or supplies to be consumed in the production process;
in the form of materials or supplies to be consumed or distributed in the rendering of services; held
for sale or distribution in the ordinary course of operations or in the process of production for sale or
distribution. (GRAP 12 .07). Materials and supplies will include items like building materials,
hardware, painting materials and workshop accessories, etc.
Old Item Lowest Level
INV OTH CONS:CAMPING MATERIAL
INV OTH CONS:CAMPING MATER
PRJ INV OTH CONS:CAMPING MATER
INV OTH CONS:ROAD CONSTR&SUPPS
INV OTH CONS:ROAD CONSTR&SUP
PRJ INV OTH CONS:ROAD CONSTR&SUP
INV OTH CONS:ROAD SIGNS
INV OTH CONS:ROAD SIGNS
PRJ INV OTH CONS:ROAD SIGNS
INV OTH CONS:SPRT&RECRN CONSMBLS
INV OTH CONS:SPRT&RECRN CONS
PRJ INV OTH CONS:SPRT&RECRN CONS
INV OTH CONS:FENCING MATERIAL
INV OTH CONS:FENCING MATER
PRJ INV OTH CONS:FENCING MATER
Old
Segment
Detail No
3833
4983
4984
3820
5025
5026
3821
5027
5028
3823
5031
5032
3839
4995
4996
New Item Lowest Level
INV MAT&SUP:CAMPING MATERIAL
INV MAT&SUP:CAMPING MATER
OWN:INV MAT&SUP:CAMPING MATER
INV MAT&SUP:ROAD CONSTR&SUPPS
INV MAT&SUP:ROAD CONSTR&SUP
OWN:INV MAT&SUP:ROAD CONSTR&SUP
INV MAT&SUP:ROAD SIGNS
INV MAT&SUP:ROAD SIGNS
OWN:INV MAT&SUP:ROAD SIGNS
INV MAT&SUP:SPRT&RECRN CONSMBLS
INV MAT&SUP:SPRT&RECRN CONS
OWN:INV MAT&SUP:SPRT&RECRN CONS
INV MAT&SUP :BUILDING&CONSTR MAT
INV MAT&SUPP:BUILDING&CONSTR MAT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
New
Segment
Detail No
953
2395
2396
955
2399
2400
956
2401
2402
958
2405
2406
951
2391
2392
6
Old Item Lowest Level
INV OTH CONS:CAMPING MATERIAL
INV OTH CONS:CAMPING MATER
PRJ INV OTH CONS:CAMPING MATER
INV OTH CONS:ROAD CONSTR&SUPPS
INV OTH CONS:ROAD CONSTR&SUP
PRJ INV OTH CONS:ROAD CONSTR&SUP
INV OTH CONS:ROAD SIGNS
INV OTH CONS:ROAD SIGNS
PRJ INV OTH CONS:ROAD SIGNS
INV OTH CONS:FENCING MATERIAL
INV OTH CONS:FENCING MATER
PRJ INV OTH CONS:FENCING MATER
Old
Segment
Detail No
3833
4983
4984
3820
5025
5026
3821
5027
5028
3839
4995
4996
New Item Lowest Level
CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
OWN:CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
OWN:CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
OWN:CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
CONS:BUILD,MAT & SUPPLIES
OWN:CONS:BUILD,MAT & SUPPLIES
New
Segment
Detail No
893
2271
2272
893
2271
2272
893
2271
2272
893
2271
2272
10. MEDSAS Inventory interface
The category is used to facilitate the interface with the MEDSAS system.
Items that were not used for the last three financial years were removed from the chart in
consultation with the users of those items. Items removed include MEDSAS: BREAKAGES & LOSSES,
MEDSAS: INTEREST STORES, MEDSAS:OVERHEAD RECOVERIES, MEDSAS:STOCK RETURNS and
MEDSAS:TRADING ACC RECEIPTS.
MEDSAS INVENTORY INTERFACE
MEDSAS:BREAKAGES & LOSSES
MEDSAS:BREAKAGES & LOSSES
PRJ MEDSAS:BREAKAGES & LOSSES
MEDSAS:INTEREST STORES
MEDSAS:INTEREST STORES
PRJ MEDSAS:INTEREST STORES
MEDSAS:OVERHEAD RECOVERIES
MEDSAS:OVERHEAD RECOVERIES
PRJ MEDSAS:OVERHEAD RECOVERIES
MEDSAS:STOCK RETURNS
MEDSAS:STOCK RETURNS
PRJ MEDSAS:STOCK RETURNS
MEDSAS:TRADING ACC RECEIPTS
MEDSAS:TRADING ACC RECEIPTS
PRJ MEDSAS:TRADING ACC RECEIPTS
3326
3795
4947
4948
3796
4949
4950
3798
4953
4954
3802
4962
4961
3804
4965
4966
11. Inventory: Other supplies
A parent level INV: OTHER SUPPLIERS was introduced to cater for other items previously under
Inventory Other Consumables and Operating Expenditure. The new item INV ASST FRO
DISTRIBUTION was created for departments who acquire capital assets for distribution as part of
their service delivery mandate.
7
11.1.
Inventory: Assets for distribution
Inventory: Assets Held for Distribution
-
School furniture for distribution
This item has been created specifically for DoE, for furniture acquired with the purpose of
transferring it to schools. The transaction is classified as inventory in the hands of the
department. Only the school will record this furniture as capital assets.
-
Municipal dustbins for distribution
This item has been created specifically for Department of Cooperative Governance and
Traditional Affairs for the dustbins purchased and transferred to the municipalities for use
by the communities.
Old Item Lowest Level
INV OTH CONS:REDISTRIBTNL ITEMS
INV OTH CONS:REDSTRBTNL ITEM
PRJ INV OTH CONS:REDSTRBTNL ITEM
11.2.
Old
Segment
Detail No
New Item Lowest Level
3819 INV ASSTS DSTR:SCHOOL FURNITURE
5023
INV ASSTS DSTR:SCHOOL FURNITURE
5024
OWN:INV ASSTS DSTR:SCHOOL FURNITURE
INV ASSTS DSTR:MUN DUSTBINS
INV ASSTS DSTR:MUN DUSTBINS
OWN:INV ASSTS DSTR:MUN DUSTBINS
New
Segment
Detail No
2298
3438
3439
2299
3436
3437
Library materials for distribution
The O/P: LIBRARY MATERIALS has been moved to INV ASSTS DSTR: LIBRARY MATERIAL.
Only library materials that will be distributed to individuals or entities outside the control of the
department are classified as inventories. For example, library material purchased by Department
of Sports Arts and Culture (DSAC) to be distributed to the libraries controlled by municipalities
are classified as Inventory. However, if DSAC purchases library material for distribution to other
libraries in DSAC’s control, these must be classified as capital assets or consumables; whichever
classification is appropriate
Old Item Lowest Level
O/P:LIBRARY MATERIALS
O/P:LIBRARY MATERIALS
PRJ O/P:LIBRARY MATERIALS
Old
Segment
Detail No
New Item Lowest Level
3937 INV ASSTS DSTR:LIBRARY MATERIAL
5228
INV ASSTS DSTR:LIBRARY MATERIAL
5229
OWN:INV ASSTS DSTR:LIBRRY MATERL
New
Segment
Detail No
2300
3434
3435
12. Inventory : Laboratory chemicals and Laboratory Consumable
A new classification category for inventory laboratory chemicals and laboratory consumables is
created, some items from inventory other consumables are moved to this category.
8
The item is defined as follows:
Inventories are assets in the form of materials or supplies to be consumed in the production process;
in the form of materials or supplies to be consumed or distributed in the rendering of services; held
for sale or distribution in the ordinary course of operations or in the process of production for sale or
distribution. (GRAP 12 .07). This item includes chemicals and supplies used in laboratories.
Old Item Lowest Level
INV OTH CONS:LABORATORY CHEMS
INV OTH CONS:LABORATRY CHEMS
PRJ INV OTH CONS:LABORATRY CHEMS
INV OTH CONS:LABORATORY SUPPLIES
INV OTH CONS:LABORATORY SUPP
PRJ INV OTH CONS:LABORATORY SUPP
Old
Segment
Detail No
New Item Lowest Level
3811 INV LAB:LABORATORY CHEMS
5007
INV LAB:LABORATRY CHEMS
5008
OWN:INV LAB:LABORATRY CHEMS
3812 INV LAB:LABORATORY SUPPLIES
5009
INV LAB:LABORATORY SUPP
5010
OWN:INV LAB:LABORATORY SUPP
New
Segment
Detail No
2288
3454
3455
2289
3452
3453
Old Item Lowest Level
INV OTH CONS:LABORATORY CHEMS
INV OTH CONS:LABORATRY CHEMS
PRJ INV OTH CONS:LABORATRY CHEMS
INV OTH CONS:LABORATORY SUPPLIES
INV OTH CONS:LABORATORY SUPP
PRJ INV OTH CONS:LABORATORY SUPP
Old
Segment
Detail No
New Item Lowest Level
3811 CONS:LABORATORIES CONS
5007
CONS LABORATORIES CONS
5008
OWN:LABORATORIES CONS
3812 CONS:LABORATORIES CONS
5009
CONS LABORATORIES CONS
5010
OWN:LABORATORIES CONS
New
Segment
Detail No
896
2277
2278
896
2277
2278
13. Inventory Ammunition and security supplier
The new classification category was created and items like ammunition and firearm are grouped
together.
The item is defined as follows:
All ammunition and security Supplies are classified as inventory due to their nature. This category
should be used by Departments who buy ammunition, for example for culling, protection, etc. The
Department of Police Services will also use this item for purchase of ammunition. All weapons, such
as guns, are always classified as assets as they are not distributed indefinitely.
Old Item Lowest Level
INV OTH CONS:AMMUNITN & SEC CONS
INV OTH CONS:AMMU & SEC CONS
PRJ INV OTH CONS:AMMU & SEC CONS
INV OTH CONS:FIREARM SPARE NO/MI
INV OTH CONS:FIREARM SPA NO
PRJ INV OTH CONS:FIREARM SPA NO
Old
Segment
Detail No
New Item Lowest Level
3831 INV:AMMUNITN & SECURITY SUPLIES
4979
INV:AMMU & SEC SUP
4980
OWN INV:AMMU & SEC SUP
3841 INV:AMMUNITN & SECURITY SUPLIES
4999
INV:AMMU & SEC SUP
5000
OWN INV:AMMU & SEC SUP
New
Segment
Detail No
904
2296
2297
904
2296
2297
14. Consumable supplies :Gardening suppliers
The item Gardening suppliers are now classified as consumables suppliers.
The item is defined as follows:
9
This item is for gardening supplies such as water hoses, sprayers, plants, potting soil, compost, seed,
pots, etc. It is important to note that the plants should not be biological assets which is used to
produce other goods or services such as trees, vines and shrubs cultivated for production of fruits,
nuts, sap, resin, bark and leaf products. Also excluded from this item are items specifically provided
for in the chart such as fertilizer, insecticides and irrigation material.
Old Item Lowest Level
INVENTORY:OTH CONSUMBLES
INV OTH CONS:FARMING SUPPLIES
INV OTH CONS:FARMING SUPPL
PRJ INV OTH CONS:FARMING SUPPL
INV OTH CONS:FERTILIZER
INV OTH CONS:FERTILIZER
PRJ INV OTH CONS:FERTILIZER
INV OTH CONS:GARDENING SUPPLIES
INV OTH CONS:GARDENING SUPPL
PRJ INV OTH CONS:GARDENING SUPPL
INV OTH CONS:INSECTICIDES
INV OTH CONS:INSECTICIDES
PRJ INV OTH CONS:INSECTICIDES
INV OTH CONS:LIVESTOCK&PL/CON/SA
INV OTH CONS:LVSTCK&PL/CON/S
PRJ INV OTH CONS:LVSTCK&PL/CON/S
INV OTH CONS:LVSTK FODD&ANM FEED
INV OTH CONS:LVST FOD&ANM FD
PRJ INV OTH CONS:LVST FOD&ANM FD
INV OTH CONS:SEEDS&SEEDLINGS
INV OTH CONS:SEEDS&SEEDLINGS
PRJ INV OTH CONS:SEEDS&SEEDLINGS
INV OTH CONS:IRRIGATION MATERIAL
INV OTH CONS:IRRIGATION MAT
PRJ INV OTH CONS:IRRIGATION MAT
Old
Segment
Detail No
New Item Lowest Level
3328 CONSUMABLES: SUPPLIES
3838
CONS:GARDENING SUPPLIES
4993
CONS SUPP:GARDENING SUPPLIES
4994
OWN:CONS SUPP:GARDENING SUPPL
3840
CONS:GARDENING SUPPLIES
4997
CONS SUPP:GARDENING SUPPLIES
4998
OWN:CONS SUPP:GARDENING SUPPL
3842
CONS:GARDENING SUPPLIES
5001
CONS SUPP:GARDENING SUPPLIES
5002
OWN:CONS SUPP:GARDENING SUPPL
3843
CONS:GARDENING SUPPLIES
5003
CONS SUPP:GARDENING SUPPLIES
5004
OWN:CONS SUPP:GARDENING SUPPL
3815
CONS:GARDENING SUPPLIES
5015
CONS SUPP:GARDENING SUPPLIES
5016
OWN:CONS SUPP:GARDENING SUPPL
3816
CONS:GARDENING SUPPLIES
5017
CONS SUPP:GARDENING SUPPLIES
5018
OWN:CONS SUPP:GARDENING SUPPL
3822
CONS:GARDENING SUPPLIES
5029
CONS SUPP:GARDENING SUPPLIES
5030
OWN:CONS SUPP:GARDENING SUPPL
3844
CONS:GARDENING SUPPLIES
5005
CONS SUPP:GARDENING SUPPLIES
5006
OWN:CONS SUPP:GARDENING SUPPL
New
Segment
Detail No
331
889
2281
2282
889
2281
2282
889
2281
2282
889
2281
2282
889
2281
2282
889
2281
2282
889
2281
2282
889
2281
2282
15. Consumables :Gifts and Awards
Gifts are moved from operating payments to consumables to form Cons: Gifts and Awards item:
The item is defined as follows:
a)
Achievements and Awards
Expenditure on awards presented by the department for outstanding effort and achievement.
This item can be used in cases where the department hosts the awards event as well as those
cases where the event is hosted by another organisation and the department simply sends some
representatives. This could include expenditure on things like floating trophies, certificates,
plaques etc. but excludes cash rewards. This item caters for the staff members as well as the
public in instances where excellent achievements are rewarded by the department. Departments
should note that this item should not be used when the department promotes or advertises itself;
such expenditure should be included under advertising, promotions and gifts. This type of
expenditure is usually minuscule in comparison to the staff members' total remuneration and
does not replace the official performance and recognition policy of any department.
b)
Gifts
10
Gifts bought for employees and non-employees on special occasions, for example in hospital and
going on pension in the form of courtesy by the employer, etc. This item includes flowers, food
basket etc. This excludes gifts in the form of cash which are transfers to households. National
Treasury does not condone such expenditures, and therefore this expenditure can only be incurred
in line with the departmental policies, PFMA and Treasury Regulations.
Old Item Lowest Level
O/P:GIFTS
O/P:GIFTS
PRJ O/P:GIFTS
Old
Segment
Detail No
New Item Lowest Level
3937 CONS: GIFTS AND AWARDS
5228
CONS SUPP:GIFTS AND AWARDS
5229
OWN:CONS SUPP:GIFTS AND AWARDS
New
Segment
Detail No
890
2283
2284
16. Consumable: household supplies
The item is defined as follows:
New classification CONS: HOUSEHOLD SUPP has been created and an INV OTH CONS: CROCKERY &
CUTLERY and INVENTORY OTHER CONSUMABLE: LINEN have been merged to create items such as
CONS HOUS SUP: LIN, CRCKRY&CUTLRY.
The item is defined as follows:
Household suppliers include household assets that are consumed when purchased. This item includes
Broom&Brush, Linen,Crockry&Cutlery, Disposable Paper/Plastic, Groceries, Packing Material,
Toiletries Tubelights&Light Bulb, Wash/Clean Detergent, Water, Wood&Coal, Workplace Decoration.
Old Item Lowest Level
INV OTH CONS:CROCKERY & CUTLERY
INV OTH CONS:CROCKERY&CUTLRY
PRJ INV OTH CONS:CROCKERY&CUTLRY
INV OTH CONS:DISP PAPER/PLASTIC
INV OTH CONS:DIS PAPER/PLAST
PRJ INV OTH CONS:DIS PAPER/PLAST
Old
Segment
Detail No
New Item Lowest Level
3836 CON HOUS SUP:LIN,CRCKRY&CUTLRY
4989
CON HOUS SUP:LIN,CRCKRY&CUTLRY
4990
OWN:CON HOUS SUP:LIN,CRCKRY&CUTLRY
3837 CON HOUS SUP:DISP PAPER/PLASTIC
4991
CON HOUS SUP:DIS PAPER/PLAST
4992
OWN:CON HOUS SUP:DIS PAPER/PLST
New
Segment
Detail No
2286
3430
3431
2287
3428
3429
17. Inventory and Consumable: Food and Food suppliers
The food and food supplies category has been reviewed; the new chart caters for both inventory and
consumables categories relating to the purchase of food supplies. Most departments will use the
consumables items.
The item is defined as follows:
Inventories are assets in the form of materials or supplies to be consumed in the production process;
in the form of materials or supplies to be consumed or distributed in the rendering of services; held
for sale or distribution in the ordinary course of operations or in the process of production for sale or
11
distribution. (GRAP 12 .07).Inventory Food and food supplies includes items like baby and special
foods, bread and confectionary, eggs and egg products, fruits (fresh and frozen), groceries, meat,
poultry and fish and milk and milk products. Consumable Household suppliers: Groceries item should
be used for tea & coffee & sugar etc. for meetings or departmental use. Note that catering for
meetings and other departmental activities are separately provided for under catering.
Old Item Lowest Level
INVENTORY:FOOD & FOOD SUPPLIES
INV FOOD SUP:GROCERIES
INV FOOD SUP:GROCERIES
PRJ INV FOOD SUP:GROCERIES
Old
Segment
Detail No
New Item Lowest Level
3320
3727 CON HOUS SUP: GROCERIES
4817
CON HOUS SUP: GROCERIES
4818
OWN:CON HOUS SUP: GROCERIES
New
Segment
Detail No
Old Item Lowest Level
INVENTORY:FOOD & FOOD SUPPLIES
INV FOOD SUP:BABY&SPECIAL FOODS
INV FOOD SUP:BABY&SPEC FOODS
PRJ INV FOOD SUP:BABY&SPEC FOODS
INV FOOD SUP:BREAD&CONFECTIONERY
INV FOOD SUP:BREAD&CONFECT
PRJ INV FOOD SUP:BREAD&CONFECT
INV FOOD SUP:EGGS&EGG PRODUCTS
INV FOOD SUP:EGGS&EGG PRODCT
PRJ INV FOOD SUP:EGGS&EGG PRODCT
INV FOOD SUP:FRUIT&VEGETABLES
INV FOOD SUP:FRUIT&VEGETABL
PRJ INV FOOD SUP:FRUIT&VEGETABL
INV FOOD SUP:GROCERIES
INV FOOD SUP:GROCERIES
PRJ INV FOOD SUP:GROCERIES
INV FOOD SUP:MEAT,POULTRY,FISH
INV FOOD SUP:MEAT,POULT,FISH
PRJ INV FOOD SUP:MEAT,POULT,FISH
INV FOOD SUP:MILK&MILK PRODUCTS
INV FOOD SUP:MILK&MILK PROD
PRJ INV FOOD SUP:MILK&MILK PROD
Old
Segment
Detail No
3320
3723
4809
4810
3724
4811
4812
3725
4813
4814
3726
4815
4816
3727
4817
4818
3728
4819
4820
3729
4821
4822
New
Segment
Detail No
New Item Lowest Level
INV FOOD SUP:BABY&SPECIAL FOODS
INV FOOD SUP:BABY&SPEC FOODS
OWN:INV FOOD SUP:BABY&SPEC FOODS
INV FOOD SUP:BREAD&INVFECTIONER
INV FOOD SUP:BREAD&INVFECT
OWN:INV FOOD SUP:BREAD&INVFECT
INV FOOD SUP:EGGS&EGG PRODUCTS
INV FOOD SUP:EGGS&EGG PRODCT
OWN:INV FOOD SUP:EGGS&EGG PRODC
INV FOOD SUP:FRUIT&VEGETABLES
INV FOOD SUP:FRUIT&VEGETABL
OWN:INV FOOD SUP:FRUIT&VEGETABL
INV FOOD SUP:GROCERIES
INV FOOD SUP:GROCERIES
OWN:INVFOOD SUP:GROCERIES
INV FOOD SUP:MEAT,POULTRY,FISH
INV FOOD SUP:MEAT,POULT,FISH
OWN:INV FOOD SUP:MEAT,POULT,FISH
INVFOOD SUP:MILK&MILK PRODUCTS
INV FOOD SUP:MILK&MILK PROD
OWN:INV FOOD SUP:MILK&MILK PROD
2261
3426
3427
965
2422
2423
966
2424
2425
967
2426
2427
968
2428
2429
969
2430
2431
970
2432
2433
971
2434
2435
18. Inventory and Consumables: Contraceptives
Contraceptives are spited between inventory and consumables.
The item is defined as follows:
The item contraceptive caters for female and male condoms, purchased for use in the department.
Contraceptives purchased by hospitals are classified as inventory.
12
Old Item Lowest Level
INV MED:CONTRACEPTIVES
INV MED CONTRA:FEMALE CONDOMS
INV MED CONTRA:FEMALE CONDOM
PRJ INV MED CONTRA:FEMALE CONDOM
INV MED CONTRA:MALE CONDOMS
INV MED CONTRA:MALE CONDOMS
PRJ INV MED CONTRA:MALE CONDOMS
Old Item Lowest Level
INV MED:CONTRACEPTIVES
INV MED CONTRA:FEMALE CONDOMS
INV MED CONTRA:FEMALE CONDOM
PRJ INV MED CONTRA:FEMALE CONDOM
INV MED CONTRA:MALE CONDOMS
INV MED CONTRA:MALE CONDOMS
PRJ INV MED CONTRA:MALE CONDOMS
Old
Segment
Detail No
New Item Lowest Level
3778 INV MED:CONTRACEPTIVES
3783
INV MED CONTRA:FEMALE CONDOMS
4875
INV MED CONTRA:FEMALE CONDOM
4876
OWN:INV MED CONTRA:FEMALE CONDOM
3784
INV MED CONTRA:MALE CONDOMS
4877
INV MED CONTRA:MALE CONDOMS
4878
OWN:INV MED CONTRA:MALE CONDOMS
New
Segment
Detail No
946
2383
3458
3459
2384
3456
3457
Old
Segment
Detail No
New Item Lowest Level
3778 CONS:CONSTRACEPTIVES
3783
CON CONTRA:FEMALE CONDOMS
4875
CON CONTRA:FEMALE CONDOM
4876
OWN:CON CONTRA:FEMALE CONDOM
3784
CON CONTRA:MALE CONDOMS
4877
CONCONTRA:MALE CONDOMS
4878
OWN:CON CONTRA:MALE CONDOMS
New
Segment
Detail No
894
2273
3393
3394
2274
3391
3392
19. Inventory and Consumables: First aid kit
First aid kids are now under inventory as well as consumables. First aid kids for health will be
inventory and consumables for departments such as Arts and culture etc.
The item is defined as follows:
First aid Kit purchased by the department for distribution purposes (i.e. to the public as full kits) is
regarded as inventory, while consumable will be for departments that purchase first aid kits for
departmental use i.e. medicine, tablets, etc. for the treatment of small ailments and injuries to
employees during the course of business.
Old
Segment
Detail No
Old Item Lowest Level
INV MED:FIRST AID KIT
INV MED:FIRST AID KIT
PRJ INV MED:FIRST AID KIT
New Item Lowest Level
3754 INV MED:FIRST AID KIT
4889
INV MED:FIRST AID KIT
4890
OWN:INV MED:FIRST AID KIT
New
Segment
Detail No
922
2357
2358
13
Old Item Lowest Level
INV MED:ARTIFICIAL AIDS
INV MED:ARTIFICIAL AIDS
PRJ INV MED:ARTIFICIAL AIDS
INV MED:APPLICATION SETS
INV MED:APPLICATION SETS
PRJ INV MED:APPLICATION SETS
INV MED:BANDAGES&DRESSING
INV MED:BANDAGES&DRESSING
PRJ INV MED:BANDAGES&DRESSING
INV MED:FIRST AID KIT
INV MED:FIRST AID KIT
PRJ INV MED:FIRST AID KIT
INV MED:GLOVES,DIS. SUNDRIES
INV MED:GLOVES,DIS. SUNDRIES
PRJ INV MED:GLOVES,DIS. SUNDRIES
INV MEDI:MEDICINE OTHER
INV MEDI:MEDICINE OTHER
PRJ INV MEDI:MEDICINE OTHER
Old
Segment
Detail No
3773
4865
4866
3774
4867
4868
3775
4869
4870
3754
4889
4890
3755
4891
4892
3791
4931
4932
New Item Lowest Level
CON :FIRST AID KIT
CONS FIRST AID KIT
OWN:CON FIRST AID KIT
CON :FIRST AID KIT
CONS FIRST AID KIT
OWN:CON FIRST AID KIT
CON :FIRST AID KIT
CONS FIRST AID KIT
OWN:CON FIRST AID KIT
CON :FIRST AID KIT
CONS FIRST AID KIT
OWN:CON FIRST AID KIT
CON :FIRST AID KIT
CONS FIRST AID KIT
OWN:CON FIRST AID KIT
CON :FIRST AID KIT
CONS FIRST AID KIT
OWN:CON FIRST AID KIT
New
Segment
Detail No
895
2275
2276
895
2275
2276
895
2275
2276
895
2275
2276
895
2275
2276
895
2275
2276
20. Consumables: Communication accessories
A new category communication accessory is created under consumable and the item inventory other
consumables: cellphone accessories are moved to this category.
The item is defined as follows:
This includes purchase of Cellphone Accessories and other communication accessories. Cellphone
accessories have been classified under CONSUMABLES: COMMUNICATION ACCESSORIES.
Old Item Lowest Level
INV OTH CONS:CELLPHONE ACCESSOR
INV OTH CONS:CELLPHONE ACCES
PRJ INV OTH CONS:CELLPHONE ACCES
Old
Segment
Detail No
New Item Lowest Level
3834 CONS:COMMUNICATION ACCESSOR
4985
CONS:COMMUNICATION ACCES
4986
OWN:CONS:COMMUNICATION ACCES
New
Segment
Detail No
898
2259
2260
21. Consumables: Stationery, printing and office supplies
Inventory: stationery and printing has been renamed to Consumables: Stationery, printing and office
supplies.
The item is defined as follows:
The item is created for Audio Visual Consumables, Government Printers, Magazines/News/Jrnls,
Stationery, ART&Drawings, Media Collections, PRNT Cartridges, and PRNTNG Paper.
14
Old Item Lowest Level
INVENTORY:STATIONERY & PRINTING
INV STA&PRNT:ART REQUIREMENTS
INV STA&PRNT:ART REQUIREMENT
PRJ INV STA&PRNT:ART REQUIREMENT
INV STA&PRNT:AUDIO VIS MATERIALS
INV STA&PRNT:AUDIO VIS MATER
PRJ INV STA&PRNT:AUDIO VIS MATER
INV STA&PRNT:BINDING
INV STA&PRNT:BINDING
PRJ INV STA&PRNT:BINDING
INV STA&PRNT:BOOKS, JOURNALS ETC
INV STA&PRNT:BOOKS,JOURN ETC
PRJ INV STA&PRNT:BOOKS,JOURN ETC
INV STA&PRNT:IT CONSMBLES
INV STA&PRNT:IT CONSMBLES
PRJ INV STA&PRNT:IT CONSMBLES
INV STA&PRNT:DRAWING MATERIAL
INV STA&PRNT:DRAWING MATER
PRJ INV STA&PRNT:DRAWING MATER
INV STA&PRNT:MAGAZINES/NEWSPAPRS
INV STA&PRNT:MAGAZ/NEWSPAPRS
PRJ INV STA&PRNT:MAGAZ/NEWSPAPRS
INV STA&PRNT:PHOTOGRAPHIC MAT
INV STA&PRNT:PHOTOGRAPHC MAT
PRJ INV STA&PRNT:PHOTOGRAPHC MAT
INV STA&PRNT:PRINTING DEPARTMNTL
INV STA&PRNT:PRINTING DEPART
PRJ INV STA&PRNT:PRINTING DEPART
INV STA&PRNT:GOVERNMENT PRINTER
INV STA&PRNT:GOVNMNT PRINTER
PRJ INV STA&PRNT:GOVNMNT PRINTER
INV STA&PRNT:STATIONERY
INV STA&PRNT:STATIONERY
PRJ INV STA&PRNT:STATIONERY
INV STA&PRNT:PRINT CARTRIDGES
INV STA&PRNT:PRINT CARTRIDGE
PRJ INV STA&PRNT:PRINT CARTRIDGE
INV STA&PRNT:PRINTING PAPER
INV STA&PRNT:PRINTING PAPER
PRJ INV STA&PRNT:PRINTING PAPER
Old
Segment
Detail No
3329
3845
5048
5049
3846
5050
5051
3847
5052
5053
3848
5054
5055
3849
5056
5057
3850
5058
5059
3851
5060
5061
3852
5062
5063
3853
5064
5065
3854
5067
5066
3855
5068
5069
3856
5070
5071
3857
5072
5073
New Item Lowest Level
CONS:SP&OS:ART&DRAW
CONS:SP&OS:ART&DRAW
OWN:CONS:SP&OS:ART&DRAW
CONS:AUDIO VISUAL CONSS
CONS:SP&OS:AUDIO VISUAL
OWN:CONS:SP&OS:AUDIO VISUAL
CONS:SP&OS:STATIONERY
CONS:SP&OS:STATIONERY
OWN:CONS:SP&OS:STATIONERY
CON:SP&OS:MAG/NEWS/JRNLS
CON:SP&OS:MAG/NEWS/JRNLS
OWN:CON:SP&OS:MAG/NEWS/JRNLS
CON:IT CONSMBLES
CON :IT CONSMBLES
OWN:CON:IT CONSMBLES
CON:SP&OS:ART&DRAW
CON:SP&OS:ART&DRAW
OWN:CON:SP&OS:ART&DRAW
CON:SP&OS:MAG/NEWS/JRNLS
CON:SP&OS:MAG/NEWS/JRNLS
OWN:CON:SP&OS:MAG/NEWS/JRNLS
CON:PHOTOGRAPHIC CONS
CON:PHOTOGRAPHC CONS
OWN:CON:PHOTOGRAPHC CONS
CON:SP&OS:GOV PRIN
CON:SP&OS:GOV PRIN
OWN:CON:SP&OS:GOV PRIN
CON:SP&OS:GOV PRIN
CON:SP&OS:GOV PRIN
OWN:CON:SP&OS:GOV PRIN
CON:SP&OS:STATIONERY
CON:SP&OS:STATIONERY
OWN:CON:SP&OS:STATIONERY
CON:SP&OS:PRNT CART
CON:SP&OS:PRNT CART
OWN:CON:SP&OS:PRNT CART
CON:SP&OS:PRNTNG PAPR
CON:SP&OS:PRNTNG PAPR
OWN:CON:SP&OS:PRNTNG PAPR
New
Segment
Detail No
885
2243
2244
881
2251
2252
884
2245
2246
883
2247
2248
899
2257
2258
885
2243
2244
883
2247
2248
901
2253
2254
882
2249
2250
882
2249
2250
884
2245
2246
887
2239
2240
888
2237
2238
22. Property payments
This category provides for all payments related to contractual obligations contributing to the
functionality of, for example, building. When this category of items is used, the relevant asset to
which it relates should always be selected on the Asset segment.
Under this item provision is made for the payment of municipal services, for example, water,
electricity, and waste removal. The structure of the chart provides for detailed posting level items to
be added at the discretion of the user department, for example, water, electricity, sanitation, waste
removal or a general item.
This category amongst other also provides for the payment of contractor services towards
outsourced maintenance and repair, upgrade and addition and refurbishment and rehabilitation of
buildings and other fixed structures.
15
Items such as financial and advisory: financial management from consultants and professional
service has been added under property payment as Outsourced items. These items are added for
departments to show outsourced spending per low level item.
Old Item Lowest Level
Old
Segment
Detail No
P/P:CONTRCTD MAINT, IMPROVE PROP
3872
OUTS P/P:CONTRACTD MAINT
5106
PRJ P/P:CONTRCTD MNT, IMPROVE
5107
Old Item Lowest Level
P/P:MUNICIPAL SERV EXCL R&T
P/P:MUNICIPAL SERV EXCL R&T
PRJ P/P:MUNICIPAL SERV EXCL R&T
New Item Lowest Level
CONTR:MNT&REP NON INFR ASS
OUTS CONTRCTRS:MNT&REP N-INF ASS
OWN: CONTRCTRS:MNT&REP N-INF ASS
CONTR:UPG&ADD NON INFR ASS
OWN CONTRCTRS:UPG&ADD N-INF A
CONTR:REF&REH NON INFR ASS
OWN:CONTRCTRS:REFB&REHB N-INF A
Old
Segment
Detail No
New Item Lowest Level
3871 P/P:MUNICIPAL SERVICES
5104
P/P:WATER
5105
P/P:WATER
OWN:P/P:WATER
P/P:ELECTRICITY
P/P:ELECTRICITY
OWN:P/P:ELECTRICITY
P/P:SEWERAGE
P/P:SEWERAGE
OWN:P/P:SEWERAGE
P/P:WASTE/REFUSE REMOVAL
P/P:WASTE/REFUSE REMOVAL
OWN:P/P:WASTE/REFUSE REMOVAL
New
Segment
Detail No
1028
1028
2551
4236
1029
2552
1030
New
Segment
Detail No
876
2191
3389
3390
2192
3387
3388
2193
3385
3386
2194
3383
3384
23. Travel and subsistence
The naming “WITH/WITHOUT OPERATOR” under TRAVEL AND SUBSISTENCE has been removed, thus
there is now one item for each classification. T&S DOM WITHOUT OP: KM ALL (OWN TR) and T&S
DOM WITHOUT OP:GG VHCL has been moved to Fleet services.
The item is defined as follows:
Travel and subsistence includes all domestic and foreign travel related expenditure paid for
employees and non-employees. This item in specific covers expenditure on accommodation cost, food
and beverage, incidental cost, and car rental paid for official travelling purposes. Resolutions and
Remuneration Allowances and Benefits and Financial Manual issued by the DPSA as well as
Departmental policies on Travel and Subsistence apply when these expenditure are incurred.
16
Old Item Lowest Level
T&S:DOM:TRANPORT W/OUT OPERATOR
T&S DOM WITHOUT OP:CAR RENTAL
T&S DOM WITHOUT OP:CAR RENT
PRJ T&S DOM WITHOUT OP:CAR RENT
T&S DOM WITHOUT OP:KM ALL(OWN TR
T&S DOM WITHOUT OP:KM AL(O-T
PRJ T&S DOM WITHOUT OP:KM AL(O-T
T&S DOM WITHOUT OP: KM ALL(SMS>)
T&S DOM WITHOUT OP:KM/A(SMS>
PRJ T&S DOM WITHOUT OP:KM/A(SMS>
T&S DOM WITHOUT OP:GG VHCL
T&S DOM WITHOUT OP:GG VHCL
PRJ T&S DOM WITHOUT OP:GG VHCL
Old
Segment
Detail No
New Item Lowest Level
3895 T&S:DOM:TRANSPORT
3896
T&S DOM:CAR RENTAL
5140
T&S DOM :CAR RENT
5141
OWN:T&S DOM:CAR RENT
3897
T&S DOM WITHOUT OP:KM ALL(OWN TR
5142
T&S DOM WITHOUT OP:KM AL(O-T
5143
OWN T&S DOM WITHOUT OP:KM AL(O-T
3898
T&S DOM:KM ALLOWANCE SMS
5144
T&S DOM:KM ALLOWANCE SMS
5145
OWN:T&S DOM:KM ALLOWANCE SMS
3899
5146
5147
New
Segment
Detail No
2173
3405
3997
3998
3406
3999
4000
3407
4001
4002
Old Item Lowest Level
T&S:FOREIGN:TRNSP W/OUT OPERATOR
T&S FORGN WITHOUT OP:CAR RENTAL
T&S FORGN WITHOUT OP:CAR REN
PRJ T&S FORGN WITHOUT OP:CAR REN
T&S FORGN W/OUT OP:KM ALL(OWN T)
T&S FORGN W/OUT OP:KM AL(OT)
PRJ T&S FORGN W/OUT OP:KM AL(OT)
Old
Segment
Detail No
New Item Lowest Level
3911 T&S:FOREIGN:TRANSPORT
3912
T&S FORGN:CAR RENTAL
5168
T&S FORGN:CAR RENTAL
5169
OWN:T&S FORGN:CAR RENTAL
3913
5170
5171
New
Segment
Detail No
2167
3413
3985
3986
Old Item Lowest Level
T&S FORGN:TRNS WITH OPERAT
T&S FORGN WITH OP:OTH TRNSP PROV
T&S FORGN WITH OP:O/TRNS PRO
PRJ T&S FORGN WITH OP:O/TRNS PRO
T&S FORGN WITH OP:AIR TRANSPORT
T&S FORGN WITH OP:AIR TRANSP
PRJ T&S FORGN WITH OP:AIR TRANSP
T&S FORGN WITH OP:RAILWAY TRANS
T&S FORGN WITH OP:RALWY TRAN
PRJ T&S FORGN WITH OP:RALWY TRAN
T&S FORGN WITH OP:ROAD TRANSPOR
T&S FORGN WITH OP:ROAD TRANS
PRJ T&S FORGN WITH OP:ROAD TRANS
T&S FORGN WITH OP:WATER TRANSPOR
T&S FORGN WITH OP:WATER TRAN
PRJ T&S FORGN WITH OP:WATER TRAN
Old
Segment
Detail No
New Item Lowest Level
3914 T&S FORGN:TRNS - SHUTTLE SERVICE
3915
T&S FORGN:AIR TRANSPORT
5172
T&S FORGN:AIR TRANSPORT
5173
OWN:T&S FORGN:AIR TRANSPORT
3916
T&S FORGN:RAILWAY TRANSPORT
5174
T&S FORGN:RAILWAY TRANSPORT
5175
OWN:T&S FORGN:RAILWAY TRANSPORT
3917
T&S FORGN:ROAD TRANSPORT
5176
T&S FORGN:ROAD TRANSPORT
5177
OWN:T&S FORGN:ROAD TRANSPORT
3918
T&S FORGN:WATER TRANSPORT
5178
T&S FORGN:WATER TRANSPORT
5179
T&S FORGN:WATER TRANSPORT
3919
5180
5181
New
Segment
Detail No
2168
3414
3977
3978
3415
3979
3980
3416
3981
3982
3417
3983
24. Interest
Own account interest items have been removed because the interest portion is not capitalised to
the cost of the project.
17
Old Item Lowest Level
INTEREST AND RENT ON LAND
INTEREST
INT PAID:LOC GOV ON WATER & ELEC
INT PAID:LOC GOV-WATER &ELEC
PRJ INT PAID:LOC GOV-WATER &ELEC
INT PAID:OVERDUE ACCOUNTS
INT PAID:OVERDUE ACCOUNTS
PRJ INT PAID:OVERDUE ACCOUNTS
INT PAID:ARREARS SALARY
INT PAID:ARREARS SALARY
PRJ INT PAID:ARREARS SALARY
INT PAID:FINANCE LEASES
INT PAID:FINANCE LEASES
PRJ INT PAID:FINANCE LEASES
INT PAID:BANK OVERDRAFT
INT PAID:BANK OVERDRAFT
PRJ INT PAID:BANK OVERDRAFT
INT PAID:PURCH&PAYABLES (MEDSAS)
INT PAID:PURCH&PAY (MEDSAS)
PRJ INT PAID:PURCH&PAY (MEDSAS)
RENT ON LAND
RENT ON LAND
RENT ON LAND
PRJ RENT ON LAND
ROYALTY, EXPLOR&RIGHT OF USE
ROYALTY, EXPLOR&RIGHT OF USE
PRJ ROYALTY, EXPLOR&RIGHT OF USE
Old
Segment
Detail No
3313
3352
3962
5264
5265
3963
5266
5267
3964
5268
5269
3965
5270
5271
3966
5272
5273
3967
5274
5275
3353
3384
5276
5277
3385
5278
5279
New Item Lowest Level
INTEREST AND RENT ON LAND
INTEREST
INT PAID:LOC GOV ON WATER & ELEC
INT PAID:OVERDUE ACCOUNTS
INT PAID:ARREARS SALARY
INT PAID:BANK OVERDRAFT
INT PAID:PURCH&PAYABLES (MEDSAS)
RENT ON LAND
RENT ON LAND
ROYALTY, EXPLOR&RIGHT OF USE
New
Segment
Detail No
65
319
818
819
820
821
822
320
816
817
18