CLASSIFICATION CIRCULAR 1 OF 2005/06 ADJUSTMENTS .... SCOA/03...2005/07/30 · CLASSIFICATION...

CLASSIFICATION CIRCULAR 1 OF 2005/06

ADJUSTMENTS TO THE STANDARD CHART OF ACCOUNTS (SCOA)

PurposeThe purpose of this classification circular is to inform all government financial practitioners of the minor amendments to the SCOA, and the reasons for these amendments, effected from 1 April 2005. These changes have been made to versions 6.3, 6.4, 6.5 and 6.6 of the SCOA.

Payments1. Compensation of employees:

No changes have been made to this section.

2. Goods and services:2.1 Computer ServicesThe item previously used for the allocation of amounts paid to external service providers for the development, implementation and support services with regards to the financial systems has been expanded based on a request from the National Treasury. This item, ‘EXT COMP SER:SYSTEM DEVELOPMENT’ segment number 1138888, has been removed and replaced with a number of additional accounts which will assist in the reconciliation of payments and accounts for the National Treasury with regards to BAS, PERSAL, VULINDLELA and LOGIS. These accounts should only be used by the National Treasury.

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NATIONAL TREASURYREPUBLIC OF SOUTH AFRICA

File No: 07/2005 Ref: [email protected] Tel: 012 315 5311 Fax: 012 315 5890


The items created are as follows:

ITEMS ADDED BAS SEGMENT NUMBER

EXT COMP SER: SYSTEM DEVELOP (NT) 6186888

EXT C/S:SYS DEV(NT:DEV SYSTEMS 6187888

EXT C/S:SYS DEV(NT:MAINT SYSTEMS 6188888

EXT C/S:SYS DEV(NT:OPERAT SUPPRT 6189888

EXT C/S:SYS DEV(NT:IMPLEMENT 6190888

EXT C/S:SYS DEV(NT:POST IMP SUPP 6191888

EXT C/S:SYS DEV(NT:APPL TRAINING 6192888

2.2 Equipment <R5000: Tangible AssetsAn item has been created for bicycles under transport equipment costing less than R5000.

ITEM ADDED BAS SEGMENT NUMBER

TRANSPORT ASS<R5000: CYCLES 6128888

2.3 GG vehiclesThe accounts relating to the use of GG vehicles in foreign countries have been removed. The SCOA Technical Committee felt that these accounts were not necessary.

DELETED ITEMS BAS SEGMENT NUMBER

T&S FORGN WITHOUT OP:GG VCL W/OU 1928888

T&S FORGN WITH OP: GG VHL 1937888

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2.4 Inventory: Other consumablesThe item relating to the augmentation of the medical depot previously located under inventory has been deleted. An increase in the augmentation of a medical trading account is seen as a transfer payment and not a consumable under goods & services. In the future the item “Cape Medical Depot Augmentation”, segment number 5227888 under transfers to departmental agencies should be used.

DELETED ITEM BAS SEGMENT NUMBER

OTH CONS: CAPITAL AUGMENTATION 1314888

2.5 Maintenance, Repair & Running costs: Temporary accounts (Public Works)

In the first year of implementation the SCOA Technical Committee created temporary accounts for the National Department of Public Works to facilitate the interface of their Works Control System to BAS. In evaluating the data for 2004/05 it was clear that a number of departments utilised these items for recording expenditure transactions. Due to the fact that these were created for a very specific purpose, and are no longer required for the WCS interface they have been removed from the SCOA.


MNT&REP:PPE BUILD&OTH FIX STRUCT

PUBLIC WORKS:MAINTENANCE10908885397888

OWN&LEAS PROP EXP:MUN RATE&TAX 3621888

PUBLIC WORKS:MUNICIPAL RATES&TAX 5398888

OWN&LEAS PROP EXP:MUN SERVICES 3622888

PUBLIC WORKS:MUNICIPAL SERVICES 5399888

The procedure described below must be followed where a department (other than the National Department of Public Works) previously made use of these accounts:

Rates & taxes and municipal services: Amounts paid must be allocated to the municipality receiving the payment. A sub-item has been created for each municipality under segment number 5733888, ‘MUNICIPAL RATES AND TAXES’.

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Repairs & maintenance: Payments made in respect of this type of expenditure must be allocated against the applicable asset category under segment number 1056888, “MAINT, REPAIR&RUNNING COST”.

2.6 Maintenance, Repair & Running Costs: Other Machinery and EquipmentA new item has been created for allocation of expenditure relating to maintenance and repair of forklifts or other similar lifting equipment.


MNT&REP:LIFTING AND HANDLING EQUIPMENT 6193888

2.7 Operating leases including rentals: Other StructuresDue to the fact that departments do not lease/rent/hire infrastructure assets from other entities the SCOA Technical Committee felt that there was no need for these accounts in the SCOA. All the accounts under “LEASES:OTHER STRCT(INFRA ASSET)”, segment number 2516888, have therefore been deleted.

Similarly the accounts relating to the leasing of heritage and biological assets have also been deleted.

2.8 Operating leases including rentals: Other Machinery and EquipmentA new item has been created for the allocation of expenditure incurred with regards to leasing/renting/hiring of forklifts or other similar lifting equipment.


LEASES:LIFTING AND HANDLING EQUIPMENT 6194888

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3. Interest and rent on land3.1 Rent on landThe accounts relating to the leasing of land under the section ‘Operating leases incl rent’ have been deleted. These accounts were duplicated in the SCOA under ‘Rent on land’, segment number 1965888. Amounts paid in respect of rent on land only must be allocated to the aforementioned accounts.


LEASES:LAND&SUBSOIL ASSETS 1090888

LEASES:LAND DEVELOPED 1659888

LEASES:LAND FOR RESALE 1660888

LEASES:LAND UNDEVELOPED 1661888

4. Financial transactions in assets and liabilities4.1 Foreign exchange lossesDue to a duplication in the SCOA, the item ‘Foreign exchange Loss Prov Dept’ has been removed. Any realised foreign exchange losses must be allocated to the item ‘Forex losses”, segment number 6085.


FOREIGN EXHANGE LOSS PROV DEPT 4833888

4.2 Fruitless and wasteful expenditureAn item has been created for ‘disallowing’ fruitless and wasteful expenditure in the financial year in which the payment was made. A separate account was made available due to the disclosure requirements of the specimen annual financial statements.


FRUITLESS & WASTEFUL EXPENDITURE 6129888

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5. Transfers and Subsidies

5.1 Municipalities - Rates & TaxesDuring the 2004/2005 financial year the SCOA Technical Committee moved the Rates and Taxes accounts from the Goods and Services to the Transfers and Subsidies category. Rates and taxes paid to a municipality are seen as unrequited payments in that the department does not receive anything of equal value directly in return from the municipality. However, payment for municipal services (i.e. water, electricity, etc) must still be paid from the item Goods and Services, using the posting level items under segment number 3622888. A majority of the accounts were removed during the 2004/05 year however; the following accounts were removed from 1 April 2005:


RATES&TAXES:MUN KHARA HAIS 3896888

RATES&TAXES:MUN ALBERT LUTHULI 3899888

RATES&TAXES:MUN AMATOLE 3903888

RATES&TAXES:MUN BEAUFORT WEST 3876888

RATES&TAXES:MUN BLUE CRANE ROUTE 3880888

RATES&TAXES:MUN BUFFALO CITY 3886888

RATES&TAXES:MUN CAMDEBOO 3889888

RATES&TAXES:MUN CAPRICORN 3891888

RATES&TAXES:MUN CHRIS HANI 3894888

RATES&TAXES:MUN CITY CAPE TOWN 3855888

RATES&TAXES:MUN CITY JOHANNESBRG 3856888

RATES&TAXES:MUN CITY TSHWANE 3858888

RATES&TAXES:MUN DIPALESENG 3863888

RATES&TAXES:MUN EASTVAAL 3868888

RATES&TAXES:MUN EHLANZENI 3870888

RATES&TAXES:MUN EKURHULENI MC 3871888

RATES&TAXES:MUN EMALAHLENI-EC136 3873888

RATES&TAXES:MUN EMFULENI 3874888

RATES&TAXES:MUN EMNAMBITHI 3835888

RATES&TAXES:MUN EMTHANJENI 3836888

RATES&TAXES:MUN ENDUMENI 3838888

RATES&TAXES:MUN ETHEKWINI 3840888

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RATES&TAXES:MUN GAMMAGARA 3843888

RATES&TAXES:MUN GERT SIBANDE 5557888

RATES&TAXES:MUN GREAT KEI 3848888

RATES&TAXES:MUN GRT TZANEEN 3816888

RATES&TAXES:MUN HANTAM 3817888

RATES&TAXES:MUN HIBISCUS COAST 3818888

RATES&TAXES:MUN KAIY GARIB 3834888

RATES&TAXES:MUN KAROO 3798888

RATES&TAXES:MUN KGALAGADI 3800888

RATES&TAXES:MUN KGATELOPELE 3801888

RATES&TAXES:MUN KHAI-MA 3803888

RATES&TAXES:MUN KOPANONG 3808888

RATES&TAXES:MUN LAINGSBURG 3785888

RATES&TAXES:MUN LEKWA-TEEMANE 3789888

RATES&TAXES:MUN LESEDI 3792888

RATES&TAXES:MUN LETSEMENG 3793888

RATES&TAXES:MUN MADIBENG 3775888

RATES&TAXES:MUN MAKANA 3779888

RATES&TAXES:MUN MAKHADO 3780888

RATES&TAXES:MUN MALETSWAI 3782888

RATES&TAXES:MUN MANGAUNG 3784888

RATES&TAXES:MUN MBOMBELA 3755888

RATES&TAXES:MUN MERAFONG CITY 3757888

RATES&TAXES:MUN MIDDELBURG(MP) 3762888

RATES&TAXES:MUN MIDVAAL 3763888

RATES&TAXES:MUN MOGALAKWENA 3744888

RATES&TAXES:MUN MOGALE CITY 3745888

RATES&TAXES:MUN MSUKALIGWA 3735888

RATES&TAXES:MUN MSUNDUZI 3725888

RATES&TAXES:MUN NELSON MANDELA 3705888

RATES&TAXES:MUN NEWCASTLE 3706888

RATES&TAXES:MUN NKANGALA 3710888

RATES&TAXES:MUN O.R.TAMBO 3722888

RATES&TAXES:MUN PLETTENBERG BAY 3688888

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RATES&TAXES:MUN POLOKWANE 3689888

RATES&TAXES:MUN RENOSTERBERG 3694888

RATES&TAXES:MUN RICHTERSVELD 3696888

RATES&TAXES:MUN RUSTENBURG 3697888

RATES&TAXES:MUN SEDIBENG 3701888

RATES&TAXES:MUN SIYANDA 3668888

RATES&TAXES:MUN SIYATHEMBA 3669888

RATES&TAXES:MUN SOL PLAATJE 3670888

RATES&TAXES:MUN THABA CHWEU 3676888

RATES&TAXES:MUN THUSANANG 3683888

RATES&TAXES:MUN TSANTSABANE 3645888

RATES&TAXES:MUN UMHLATHUZE 3656888

RATES&TAXES:MUN UMLALAZI 3659888

RATES&TAXES:MUN UMNGENI 3660888

RATES&TAXES:MUN UMSHWATHI 3661888

RATES&TAXES:MUN UMSOBOMVU 5566888

RATES&TAXES:MUN UMTSHEZI 3662888

RATES&TAXES:MUN WEST COAST 3632888

These accounts have been moved under ‘MUNICIPAL RATES AND TAXES’ segment number 5733888.

5.2 MunicipalitiesA new item has been created on request of the National Treasury for the transfer of funds in terms of the ENE to the municipalities. The payment is made directly to the Development Bank of South Africa.


EQT SHARE/GRANT: FIN MAN GRANT: DBSA 6195888

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5.3 Departmental Agencies and AccountsItems have been created in respect of transfers to departmental agencies and accounts, on request from the Department of Trade and Industry:


MICRO FINANCE REGULATORY COUNCIL 6168888

NATIONAL METROLOGY LABARATORY 6169888

NATIONAL CLEANER PRODUCTION CENTRE 6170888

TECHNOLOGY FOR WOMAN IN BUSINESS 6171888

COMPANIES AND INTELLECTUAL PROPERTY REGISTRATION OFFICE (CIPRO) 6181888

5.4 Departmental Agencies and AccountsThe item relating to transfers to the UIF under departmental agencies has been removed as it was duplicated in the SCOA. This item already existed under transfers to social security funds, segment number 3545888, and is utilised by the Department of Labour for the disbursement of the UIF’s budget allocation. Any UIF contributions deducted from the salary of government employees must be allocated to segment number 1106888 under social contributions.


UNEMPLOYMENT INS FUND(DEPT/AGEN) 3369888

5.5 Departmental Agencies and AccountsThe item relating to the disbursement of the Compensation Commissioner’s budget allocation (other than monthly workmen’s compensation contributions) has been moved. The item has now been included under transfers to social security funds.

ITEM MOVED BAS SEGMENT NUMBER

COMPENSATION FUND 6130888

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5.6 Provincial Agencies and AccountsThe category transfers to Provincial Agencies and Funds (PAF) has moved to transfers to Departmental Agencies and Accounts (DAA). The SCOA Technical Committee discovered that provinces were interpreting the definition of transfers to PAF and transfers to DAA differently. The SCOA Technical Committee acknowledges that the difference is not very clear in the Reference Guide to the New Economic Reporting Format (Blue Book), and decided to clarify and correct the classification in the SCOA.

The current category DAA in the SCOA caters only for transfers from the National Departments to such entities and will now also include transfers from Provincial Departments to their public entities.

This change will be done during the current financial year, which means that some transactions have already been processed under the category transfers PAF and that the budget has been uploaded on BAS. The relevant provincial departments will therefore be required to pass journals to correct this on BAS as well as correct the budget numbers in the Adjustments Estimate process. Once this has been done the old items under PAF will be deactivated on BAS.


DEPT AGEN: EASTERN CAPE 6196888

EC: CEN INVEST&MARKET 6197888

EC: APPROP TECH UNIT 6211888

EC: ARTS COUNCIL 6210888

EC: CONSUMER AFF COURT 6209888

EC: GAMBLING&BET BOARD 6208888

EC: LIQUOR BOARD 6207888

EC: LOCAL ROAD TRN BRD 6206888

EC: MUSEUMS 6205888

EC: PROV HOUSING BOARD 6204888

EC: PROV AID LIBRARY 6203888

EC: REGION AUTHORITIES 6202888

EC: RURAL FIN CORP LTD 6201888

EC: SOCIO-ECON CON CNL 6200888

EC: TOURISM BOARD 6199888

EC: YOUTH COMMISSION 6198888

DEPT AGEN: FREE STATE 6212888

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FS: CONSUMER AFFAIRS 6220888

FS: CNL CIT,EDUC&CONF 6219888

FS: GAMBLE&GAME BOARD 6218888

FS: INVESTMENT AGENCY 6217888

EN FS: LIQUOR BOARD 6216888

FS: MANGAUNG NURS COLL 6215888

FS: YOUTH COMMISSION 6213888

FS: PHAKISA SP&DEV COR 6214888

DEPT AGEN: GAUTENG 6221888

GP: AGRIC&FARM DEV TR 6227888

GP: ECONOMIC DEV AGEN 6225888

GP: GAMBLING BOARD 6224888

GP: RENTAL HOUS TRIBUN 6223888

GP: TOURISM AUTHORITY 6222888

GP: BLUE IQ 6226888

DEPT AGEN: KWAZULU-NATAL 6228888

KZ: AMAFA AKWAZULU NAT 6240888

KZ: EZEMVELO WILDLIFE 6239888

KZ: GAMBLING BOARD 6238888

KZ: HOUSE TRAD LEADERS 6237888

KZ: TAXI COUNCIL 6232888

KZ: TOURISM AUTHORITY 6231888

KZ: PROV PLAN&DEV COM 6233888

KZ: NATAL ARTS TRUST 6236888

KZ: NATAL TRUST FUND 6234888

KZ: NATAL SHARKS BOARD 6235888

KZ: UMSEKELI MUN S/SER 6229888

KZ:TRADE & INVESTMENT 6230888

DEPT AGEN: MPUMALANGA 6241888

MP: GAMBLING BOARD 6248888

MP: GAMING BOARD 6247888

MP: HOUSING BOARD 6246888

MP: INVESTM INITIATIVE 6245888

MP: PARKS BOARD 6244888

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MP: REGIONAL TRAIN TRS 6243888

MP: TOURISM AUTHORITY 6242888

DEPT AGEN: NORTHERN CAPE 6249888

NC: TOURISM AUTHORITY 6251888

NC: YOUTH COMMISSION 6250888

NC: ARTS&CULTURAL CNCL 6256888

NC: MCGREGOR MUSEUM BD 6255888

NC: PROV LANGUAGE COM 6252888

NC: PRV GEOGR NAME COM 6254888

NC: PROV HERITAGE RES 6253888

NC: ACADEMY OF SPORT 6257888

DEPT AGEN: LIMPOPO 6258888

LP: GATEWAY INT AIRPRT 6267888

LP: AGRIC&RURL DEV COR 6272888

LP: APPEAL TRIBUNALS 6271888

LP: DEV TRIBUNALS 6269888

LP:GAMING BOARD 6268888

LP: HOUSING BOARD 6266888

LP: INVESTMENT INIT 6265888

LP: LIQUOR BOARD 6264888

LP: LOCAL BUSINESS CEN 6263888

LP: PANEL OF MEDIATORS 6262888

LP: PLANNING COMM 6261888

LP: ROADS AGENCY 6260888

LP: TOURISM BOARD 6259888

LP: DEVPMNT ENTERPRS 6270888

DEPT AGEN: NORTH WEST 6273888

NW: INVEST 6279888

NW: MMABANA ART,CI&SP 6278888

NW: AGRIC SER CORP 6284888

NW: COMMUNICATION SERV 6283888

NW: E REG ENTR SUP CEN 6282888

NW: GAMBLING BOARD 6281888

NW: HOUSING CORP 6280888

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NW: PARK&TOURISM BOARD 6277888

NW: PROV AIDS COUNCIL 6276888

NW: PROV ART&CUL COUN 6275888

NW: YOUTH DEV TRUST 6274888

DEPT AGEN: WESTERN CAPE 6285888

W/C: CULTURAL COMM 6295888

WC: GAMBLE& RACE BOARD 6293888

W/C: HERITAGE 6292888

WC: INVST&TRAD PRM AGN 6291888

WC: LANGUAGE COMMITTEE 6290888

WC: LIQUOR BOARD 6289888

WC: NATURE CONSERV BOA 6288888

WC: PROC DEV COUNC 6287888

WC: DMO 6294888

WC: SUBSIDIARY ENTITY 6286888

5.7 Subscription Fees to Foreign Governments and International Organisations

Items have been created in respect of subscription fees to foreign governments and international organisations, on request from the Department of Trade and Industry:


SUB FEES: UNIDO (United Nations Industrial Development Organisation) 6172888

SUB FEES: WIPO (World Intellectual Property Organisation) 6173888

SUB FEES: WTO (World Trade Organisation) 6174888

SUB FEES: OPCW (Organisation for the prohibition of chemical weapons) 6175000

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5.8 Other Transfers to Public CorporationsItems have been created in respect of transfers to public corporations, on request of the Department of Trade and Industry:


FRIDGE (Fund for research into industrial development growth and equity) 6177888

PROTECHNIK LABORATORIES 6178888

5.9 Transfers to Private EnterprisesAn item has been created to provide for transfers made by the Department of Labor to Ditsela.


DITSELA 6179888

5.10 Universities and TechniconsDue to the changes to the names and mergers of universities and technikons with effect from 1 April 2005, certain items have been deleted and added.


UNIVERSITY OF MEDUNSA 5396888

UNIVERSITY OF PORT ELIZABETH 5138888

UNIVERSITY OF RANDSE AFRIKAANSE 5139888

TECH CAPE 5118888

TECH PENINSULA 5125888

TECH PORT ELIZABETH 5126888

TECH WITWATERSRAND 5128888

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UNIVERSITY OF JOHANNESBURGMerger of RAU and Wits Technikon

6132888

UNIVERSITY OF LIMPOPOMerger of university of the North and MEDUNSA

6133888

NELSON MANDELA METROPOLITAN UNIVERSITYMerger of PE university and technikon

6134888

CAPE PENINSULA UNIVERSITY OF TECHNOLOGYMerger of Cape technikon & Peninsula Technikon

6135888

Due to the changes to the names and mergers of Universities and Technikons with effect from 1 July 2005, certain items have been deleted and added.


UNIVERSITY OF TRANSKEI 5143888

TECH BORDER 5117888

TECH EASTERN CAPE 5120888


WALTER SISULU UNIVERSITY OF TECHNOLOGY AND SCIENCE, EASTERN CAPEMerger of University of Transkei, Border and Eastern Cape Technikons 6183888

5.11 ‘In-Kind’ transactionsThe items relating to donations and gifts paid ‘in kind’ have been deleted. Under the cash basis of accounting ‘in kind’ donations are not recognised in the financial records of a department. These types of donations are merely disclosed in the notes to the financial statements.

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DONATIONS&GIFTS PROV DEPT – KIND 4843888

DONATION&GIFT PROV REV FUND-KIND 4858888

DONATIONS&GIFTS PROV AGEN-KIND 4874888

DONATIONS&GIFTS MUN-KIND 4896888

DONATIONS&GIFTS MUN AGEN-KIND 4915888

DONATIONS&GIFTS DEPT AGEN-KIND 4949888

DONATIONS&GIFTS UNIV&TECH-KIND 4955888

DONATIONS&GIFTS PUB COR-KIND 4993888

DONATIONS&GIFTS PRIV ENT-KIND 4995888

DONATIONS&GIFTS N/PROF INST-KIND 5014888

H/H SOCIAL SECURITY PMT – KIND 2215888

Similarly the items relating to social benefits paid in kind have been removed. The items under H/H Social benefits paid in cash must be used for the payment of these social benefits.

ITEMS TO BE USED BAS SEGMENT NUMBER

H/H SOCIAL ASSISTANCE IN KIND 2034888

H/H SOC ASS-KIND:CARE DEPENDENCY 3338888

H/H SOC ASS-KIND:CATER FOOD-W/I 3339888

H/H SOC ASS-KIND:CHILD SUPP 6&8 3340888

H/H SOC ASS-KIND:CHILD SUPP UND7 3341888

H/H SOC ASS-KIND:CLOTHING PROV 3342888

H/H SOC ASS-KIND:DISABILITY GRNT 3343888

H/H SOC ASS-KIND:EXCUR-PLACE SAF 3344888

H/H SOC ASS-KIND:FOSTER CARE GRT 3345888

H/H SOC ASS-KIND:OLD AGE GRANT 3346888

H/H SOC ASS-KIND:WAR VETERAN 3347888

H/H SOC ASS-KIND:MEDICAL AID 3348888

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5.12 Transfers to HouseholdsThe name “War Veteran” has been changed to “Ex-Servicemen”

ITEM NAME CHANGED BAS SEGMENT NUMBER

H/H SOC ASS CASH: EX SERVICEMEN 3330888

6. Payments for capital assets6.1 Temporary accounts (Public Works)The SCOA Technical Committee created a temporary account for the National Department of Public Works to facilitate the interface of the Works Control System (WCS) to BAS under payments for capital assets. This temporary item has now been deleted.


PAYMENTS FOR CAPITAL ASSETS 996888

PUBLIC WORKS: CAPITAL WORKS 5400888

Future payments made in respect of purchases of capital assets must be allocated against the relevant sub-item created for each category of capital assets under segment number 996888, ‘PAYMENTS FOR CAPITAL ASSETS’.

6.2 Other machinery and equipmentA new item has been created for allocation of expenditure relating to the purchase of forklifts or other lifting equipment.


PUR/CAP/ASS: LIFTING AND HANDLING EQUIPMENT 6296888

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Receipts

7. Tax receiptsNo changes have been made to this section.

8. Sales of goods and services other than capital assets8.1 Administrative feesA new item was created under Administrative Fees for the allocation of fees charged for airplanes to land on airport runways.


ROAD & TRNSP: LANDING FEES 6185888

8.2 Administration feesOn a request from the Department of Communication, a new item was created for fees charged for the application for registration to operate an unreserved postal service. The non-refundable application fee of R500 is charged in terms of Post Office regulations.


UNRESERVED POSTAL SERVICE REGISTRATION 6300888

8.3 Administrative feesThe SCOA Technical Committee restructured certain items between Administration Fees and Sales of Goods non-posting categories.


PASSPORTS (TOURIST) N2 227888

IDENTITY DOCUMENTS N1 228888

TEMPORARY IDENTITY DOCUMENTS N1 5196888

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PASSPORTS (SA) N2 229888

TEMPORARY PASSPORTS N2 230888

PASSPORT DOC TRAVEL PURPOSES N2 5405888

PASSPORTS (CHILD) N2 5406888

PASSPORT EMERGENCY N2 5407888

MAXI PASSPORTS N2 5408888

SALES:B,D,M CERTIFICATES N1 5415888

SALES:UNABRIDGED B,D,M CERTIFIC N1 5416888

REQUEST INFO:COMPANIES N3 306888

REQUEST INFO:GEOGR INFO & STATS N3 307888

REQUEST INFO:PATENTS N3 308888

REQUEST INFO:TRADE MARKS N3 309888

REQUEST INFO:ACCESS TO INFO ACT N3 310888

REQUEST INFO:MEDICAL REPORTS N3 311888

REQUEST INFO: PRIV HLTHCARE ESTB N3 312888

REQUEST INFO:CONF MARITAL STATUS N3 5209888

REQUEST INFO:DUP CON FOR/SURNAME N3 5210888

REQUEST INFO:POPULATION REGISTER N3 5211888

REQUEST INFO:NATIS N3 5212888

N1 These items have been moved to be included under the non-posting level “Population Register”.

N2 These items have been moved to be included under the non-posting level “Travel Documents”.

N3 These items have been moved to administration fees under a new non-posting level “request for information”.

Item added under Population Register (N1)


POP REG: IDENTITY DOCUMENTS 6140888

POP REG: TEMPORARY IDENTITY DOCUMENTS 6141888

POP REG: CONFIRMATION OF MARITAL STATUS 6137888

POP REG: DUPL CONFIRM FORENAME/SURNM 6138888

POP REG: REQUEST INFO:POPULATION REG 6139888

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POP REG: B,D,M CERTIFICATES 6142888

POP REG: UNABRIDGED B,D,M CERTIFIC 6143888

Item added under Travel Documents (N2)


TRV DOC:PASSPORTS (TOURIST) 6144888

TRV DOC: PASSPORTS (SA) 6145888

TRV DOC: TEMPORARY PASSPORTS 6146888

TRV DOC: PASSPORT DOC TRAVEL PURPOSES 6147888

TRV DOC: PASSPORTS (CHILD) 6148888

TRV DOC: PASSPORT EMERGENCY 6149888

TRV DOC: MAXI PASSPORTS 6150888

Items added under Request for Information – administration fees (N3):


REQUEST INFO:COMPANIES 6153888

REQUEST INFO:GEOGR INFO & STATS 6154888

REQUEST INFO:PATENTS 6155888

REQUEST INFO:TRADE MARKS 6156888

REQUEST INFO:ACCESS TO INFO ACT 6158888

REQUEST INFO:MEDICAL REPORTS 6157888

REQUEST INFO: PRIV HLTHCARE ESTB 6159888

REQUEST INFO:NATIS 6160888

REQUEST INFO:DUP IRP 5 CERTIFICATE 6161888

8.4 Other sales, Services renderedAn item has been created for irrigation services on request from the Agriculture sector.


SERV REND: IRRIGATION SERVICES 6162888

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9. Interest, dividends and rent on land

9.1 Rent on landCertain items previously created for the Department of Minerals and Energy have been removed as per their request.


MINING ACTIVITIES PERMITS 3244888

RENT:MINERAL LEASES 3302888

RENT:PROSPECTING LEASES 3303888

10. Sale of capital assetsA new item has been created for income received from sales of forklifts or other lifting equipment.


SALE/CAP/ASS: LIFTING AND HANDLING EQUIPMENT

6298888

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Assets, liabilities and equity

11. Assets11.1 Cash and cash equivalents: Bank accountAn account for Interest on CPD Investments has been created on request of the Free State Provincial Treasury. The item will refer to the capitalisation of interest received on CPD accounts.


INVESTMENT ACC: INTEREST ON CPD INVESTM 6166888

11.2 Shares held in public corporations and private enterprisesThe SCOA Technical Committee previously created separate items for shares held in each public entity. Due to the fact that the matching field could be used to distinguish between shares held in different entities there was no need to create an account for each entity. These accounts have subsequently been deleted.

Departments are requested to use the item ‘Shares’ (segment number 6028888) for all shares held in public entities using the matching field to distinguish between the different entities:


SHARES NECSA NCA 5257888

SHARES CEF NCA 5258888

SHARES SA NATIONAL ROADS AGENCY 6026888

SHARES AIR TRAFFIC NAV. SERV. CO 5699888

SHARES AIRPORTS COMPANY LTD 5700888

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12. Liabilities12.1 Payables: Salary AccountsA new item has been created on request of BAS for a new interface to supply PERSAL with the travel and subsistence information per employee. The data received from the BAS system will be used as input for the IRP5’s. The travel and subsistence functionality has been enhanced to incorporate posting to an unallocated travel and subsistence account. When a claim is cancelled and the allocation is no longer valid a posting should be performed to this account. The item will have a credit balance until it is cleared with Journals.

The matching fields for the account are:

o Matching field one: PERSAL number, matching field code 19

o Matching field two: T&S Claim Number, matching field code 46


T & S: UNALLOCATED CANCEL CLAIMS: CL 6163888

Please contact the SCOA project team via the SCOA call center at (012) 315 5311 if further clarity or discussion is required regarding the changes highlighted above. Alternatively, practitioners can communicate via email, by sending a concise mail to [email protected].

Regards,

SCOA Technical Committee

Date: 30 July 2005

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mailto:[email protected]

CLASSIFICATION CIRCULAR 1 OF 2005/06 ADJUSTMENTS .... SCOA/03...2005/07/30 · CLASSIFICATION...

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