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