1. The purpose of this minute is to inform all Western Cape Education Department financial practitioners of the changes made to the Standard Chart of Accounts (SCOA) with effect from 01 April 2017 of the 2017/2018 financial year.

2. As part of the continued reform of the SCOA, the SCOA National Technical Committee periodically reviews the utilisation of the accounts and the quality of data produced with the view of improving accounts and structures.

3. Since the previous re-implementation (01 April 2013), the SCOA National Technical Committee has noted some areas for improvement, one in particular being the correct use of the economic reporting format (ERF) which leads to the inconsistent classification of transactions.

4. A comprehensive analysis of the data accumulated over the past three years was done and the following are the changes that have been implemented to the chart:

  1. The National Technical Committee has in the past allowed the duplication of the construction of capital assets items (Own Account and Outsourced). The duplication has since led to the incorrect use of items and therefore it has been removed.
  2. All capital items under goods and services (for example contr:upg&add oth infr ass; contr:ref&reh oth infr ass), have been moved to payments for capital assets. This is to align the chart to the budget forma as well as the Municipal Standard Chart of Accounts (mSCOA).
  3. Revenue, Expenditure and Assets & Liability codes which have been created and have not been used in the past three financial years were removed.
  4. The terms "Infrastructure" and "Non-Infrastructure" in the Item and Infrastructure segment has been adjusted to match the asset segment. For example, Infrastructure has been changed to either Buildings or Other Fixed Structures, Operating Leases Infrastructure has been changed to Operating Leases Buildings in the item segment and Operating Leases Buildings in the infrastructure segment.
  5. The majority of these changes are minor amendments to the segment description (name) but it is important for the correct description to be used when compiling payments. The next section will outline the various changes at the posting level per classification e.g. Item; Infrastructure; Fund. The objective, responsibility and region segments were not affected.
  6. Lastly, please note that engagements will take place following this minute with the relevant BAS users to ensure uniform comprehension and interpretation.
5. Amendments to segments
5.1 Item segments

BAS V4 BAS V5
A&S/O/S:PROFESSIONAL STAFF A&S/O SER:ADMIN&SUPPRT STAFF
BANK CHARG&CARD FS COMM BANK BANK CHARG&CARD FEES COMM BANK
C/EQP<R5000:COM SYS - TAB PC C/EQP<R5000:COM SYS - TABLET PC
C/EQP<R5000:DESKTOP PRINT EQ C/EQP<R5000:DESKTOP PRINT EQUIP
CNS:BUS&ADV SER:AUD COM(N-OF CNS:BUS&ADV SER:AUDIT COM(N-OFF)
CNS:BUS&ADV SER:RESE&amp;ADVISOR CNS:BUS&ADV SER:RESEARCH&ADVISOR
CNS:BUS&ADV SER:TRNS&TRNSC CNS:BUS&ADV SER:TRNSLAT&TRNSCRPT
COM:CELL CONTR(SUBSCR&CALLS) COM:AIRTIME & DATA
COMP HARD&SYS - DESKTOP COMP HARD&SYSTEMS - DESKTOP
COMP HARD&SYS - LAPTOP COMP HARD&SYSTEMS - LAPTOP
COMP HARD&SYS-SERVER/MAIN COMPHARD&SYSTEMS-SERVER/MAINFR
CONS HOUS SUP:DIS PAPER/PLAST INV MAT&SUP:HH:DIS PAPER/PLASTIC
CONS SUPP:GARDENNG&FARM SUPPLIES CONS MAT&SUP:GARDEN&FARM SUP
CONS:COMMUNICATION ACCES CONS:COMMUNICATION ACCESSORIES
CONS:PHOTOGRAPHC CONS CONS:PHOTOGRAPHIC CONS
CONS:SP&OS:AUDIO VISUAL CONS:AUDIO VISUAL CONS
CONS:SP&OS:PRNT CART CONS:SP&OS:PRINT CARTRIDGE
CONS:SP&OS:PRNTNG PAPR CONS:SP&OS:PRINTING PAPER
CONTRCTRS:MEDICAL SERV CONTRCTRS:MEDICAL SERVICES
CONTRCTRS:PLANT FLOW&OTH DEC CONTRCTRS:PLANT FLOWRS&OTHR DEC
CONTRCTRS:TRAC AGN&DEBT COLL CONTRCTRS:TRACNG AGNTS&DEBT COLL
EQP&lt;R5000:TELEC EQUIPMENT EQP&lt;R5000:TELECOM EQUIPMENT
F&O/EQP<R5000:DOMESTIC FURN F&O/EQP<R5000:DOMESTIC FURNITURE
F&O/EQP<R5000:OFFICE EQUIP F&O/EQP<R5000:OFFICE EQUIPMENT
F&O/EQP<R5000:OFFICE FURN F&O/EQP<R5000:OFFICE FURNITURE
O/P:HONORARIA(VOLUN WORKERS) O/P:HONORARIA(VOLUNTARY WORKERS)
O/P:PRINTING&PUBLICAT SERV O/P:PRINTING&PUBLICATIONS SERV
O/P:PROF BOD,MEMB&SUBCR FEES O/P:PROF BODIES,MEMB&SUBSC FEES
OPERATING LEASES:INFRSTRCTR OPERATING LEASE:BUILDINGS
OPERATING LEASES:NON-INFRSTRCTR OPERATING LEASE:OTHER MACH&EQUIP
OUTS CONTRCTR:NEW BUIL&OT FIX ST CONTRCTR:NEW BUILDINGS
OUTS CONTRCTR:UPGR&ADD BUL&OT FX CONTRCTR:UPGR&ADD BUL
OUTS CONTRCTRS:MNT&REP N-INF ASS CONTR:MNT&REP OTH MACHINRY&EQUIP
OUTS U&A:C/P:INFR&PLN SER:TWN PL U&A BLD:C/P: INFRA&PLN SER: TWN PL
OUTS NEW:C/P:INFRA&PLN SER:TWN PL NEW BLD:CONS: INFRA&PLN SER: TWN PL
OUTS P/P:CONTRACTD MAINT P/P:CONTRCTD MAINT PROP
PHO EQP<R5000:PHOTOGRAPHC EQ PHO EQP<R5000:PHOTOGRAPHIC EQUIP
SECURE EQUIPM,SYS,MATER:MOV SECURITY EQUIPM,SYS,MATER:MOV
T&S DOM:CAR RENT T&S DOM:CAR RENTAL
T&S DOM:FIXED DAILY ALLOWANC T&S DOM:FIXED DAILY ALLOWANCE
T&S DOM:SPECIAL DAILY ALLOW T&S DOM:SPECIAL DAILY ALLOWANCE
TRANSP FOR EXCURSIONS TRANSP FOR PUBLIC EVENTS
OUTS:INF&PLN SER:TWN PLANNR SRV INF&PLN SER:TOWN PLANNER SERV
5.2 Infrastructure segments

BAS V4 BAS V5
CONSTRUCTION - OUTSOURCED CONSTRUCTION:NEW BUILDINGS
EX INFRA:MAINT&REP: OUTSOURCED EX INFRA:MAINT&REP:BUILDINGS
EX INFRA:UPGR&ADD: OUTSOURCED EX INFRA:UPGR&ADD
INFRA: OPERATING LEAS (CUR) OPERT LEASES:BUILDINGS(CUR)
NON INFRA MAINT&REPAIR:OUTS(CUR) NON INFRA MAINT&REP:OTH MACH&EQP
NON INFRA/STAND ALONE: CAP NON INFRA S/A CAP:OTH MACH&EQP 1
NON INFRA/STAND ALONE: CAP NON INFRA S/A CAP:TRANSP EQUIP 1
NON INFRA/STAND ALONE: CUR NON INFRA S/A CUR:FLEET SERVICES 2
NON INFRA/STAND ALONE: CUR NON INFRA S/A CUR:INV ASSTS DSTR 3
NON INFRA/STAND ALONE: CUR NON INFRA/ST ALONE:CURRENT
NON INFRA/STAND ALONE: CUR NON INFRA/ST ALONE:PROPERTY PAYM 4
NON INFRA: PAY FIN ASS CURRENT NON INFRA:PAY FIN ASSETS
NON INFRA:FINANCE LEASES (CAP) NON INFRA:FIN LEASE TRANSPRT EQP
NON INFRA:OPERATING LEASES (CUR) NON INFRA:OPER LEASE OTH MCH&EQP

1The Infrastructure segment NON INFRA/STAND ALONE: CAP has been split into two posting levels on V5.
2 This infrastructure segment is to be used with the item segment F/SER:KILOMETERS
3 This infrastructure segment is to be used with the item segment INV ASSTS DSTR:SCHOOL FURN&EQP
4 This infrastructure segment is to be used with the property payment items i.e. P/P:WATER etc.

5.3 Asset segments

BAS V4 BAS V5
UPGRADE OFFICE BUILDINGS OFFICE BUILDINGS
MAINTENANCE OFFICE BUILDING OFFICE BUILDINGS
CAP>R5000:SCHOOL ADD CLASS SCHOOLS ADD CLASS - COMBINED
CAP>R5000:SCHOOL ADD CLASS SCHOOLS ADD CLASS - PRIMARY
CAP>R5000:SCHOOL ADD CLASS SCHOOLS ADD CLASS - SECONDARY
CAP>R5000:SCHOOL ADD CLASS SCHOOLS ADD CLASS - SPECIALISED
CAP>R5000:SCHOOL ADD CLASS SCHOOL NEW:PREFAB & PORT BUILD
CAP>R5000:SCHOOL NEW SCHOOLS NEW - COMBINED
CAP>R5000:SCHOOL NEW SCHOOLS NEW - PRIMARY
CAP>R5000:SCHOOL NEW SCHOOLS NEW - SECONDARY
CAP>R5000:SCHOOL NEW SCHOOLS NEW - SPECIALISED
CAP>R5000:SCHOOL NEW SCHOOL NEW:PREFAB & PORT BUILD
CAP>R5000:SCHOOL ADD SCH SCHOOLS OLD - COMBINED
CAP>R5000:SCHOOL ADD SCH SCHOOLS OLD - PRIMARY
CAP>R5000:SCHOOL ADD SCH SCHOOLS OLD - SECONDARY
CAP>R5000:SCHOOL ADD SCH SCHOOLS OLD - SPECIALISED
CAP>R5000:SCHOOL ADD SCH SCHOOL OLD:PREFAB & PORT BUILD
CAP>R5000:SCHOOL OTH ADD SCHOOLS OTH ADD - COMBINED
CAP>R5000:SCHOOL OTH ADD SCHOOLS OTH ADD - PRIMARY
CAP>R5000:SCHOOL OTH ADD SCHOOLS OTH ADD - SECONDARY
CAP>R5000:SCHOOL OTH ADD SCHOOLS OTH ADD - SPECIALISED
CAP>R5000:SCHOOL OTH ADD SCHOOL OTH ADD:PREFAB & PORT BUILD
CAP>R5000:AUDIO VISUAL EQUIP AUDIO VISUAL EQUIPMENT
CAP>R5000:COMP HARD&SYS-DESKTOP COMP HARD&SYSTEMS - DESKTOP
GS<R5000:COM SYS-DESKTOP COMP HARD&SYSTEMS - DESKTOP
MAINTENANCE COMPUTER EQUIPMENT COMP HARD&SYSTEMS - DESKTOP
CAP>R5000:COMP HARD&SYS-LAPTOP COMP HARD&SYSTEMS - LAPTOP
GS<R5000:COM SYS-LAPTOP COMP HARD&SYSTEMS - LAPTOP
MAINTENANCE COMPUTER EQUIPMENT COMP HARD&SYSTEMS - LAPTOP
CAP>R5000:COMP HARD&SYS-MAINF COMPHARD&SYSTEMS-SERVER/MAINFR
GS<R5000:COM SYS-SRVR/MFRM COMPHARD&SYSTEMS-SERVER/MAINFR
MAINTENANCE COMPUTER EQUIPMENT COMPHARD&SYSTEMS-SERVER/MAINFR
GS<R5000: COM SYS - TABLET PC COMPHARD&SYSTEMS - TABLET PC
CAP>R5000:COMP HARD&SYS-PERPHERA COMPUTER PERIPHERALS
GS<R5000:COM PERIPHERALS COMPUTER PERIPHERALS
CAP>R5000:DESKTOP PRINTING EQP DESKTOP PRINTING EQUIPMENT
GS<R5000:DESKTOP PRINT EQUIP DESKTOP PRINTING EQUIPMENT
MAINTENANCE COMPUTER EQUIPMENT DESKTOP PRINTING EQUIPMENT
CAP>R5000:DOMESTIC EQUIP DOMESTIC EQUIPMENT
GS<R5000:DOM EQUIP DOMESTIC EQUIPMENT
MAINTENANCE DOMESTIC EQUIP DOMESTIC EQUIPMENT
GS<R5000: ELEC WORK & SUPPLIES ELECTRIC WIRE&POWER DISTRIBUTION
GS<R5000:DOM FURNITURE DOMESTIC FURNITURE
GS<R5000:LINEN&SOFT FURNISH LINEN & SOFT FURNISHING
CAP>R5000:OFFICE EQUIP OFFICE EQUIPMENT
GS<R5000:OFFICE EQUIP OFFICE EQUIPMENT
MAINTENANCE OFFICE EQUIP OFFICE EQUIPMENT
CAP>R5000:OFFICE FURNITURE OFFICE FURNITURE
GS<R5000:OFFICE FURNITURE OFFICE FURNITURE
MAINTENANCE OFFICE FURNITURE OFFICE FURNITURE
GS<R5000:SCHOOL FURNITURE SCHOOL FURNITURE & EQUIPMENT
GS<R5000: SCHOOLS EQUIPMENT SCHOOL FURNITURE & EQUIPMENT
GS<R5000:GARDEN EQUIP GARDENING EQUIPMENT
MAINTENANCE GARDEN EQUIP GARDENING EQUIPMENT
CAP>R5000:KITCHEN APPL KITCHEN APPLIANCES
GS<R5000:KITCHEN APPL KITCHEN APPLIANCES
MAINTENANCE KITCHEN APPLIANCES KITCHEN APPLIANCES
CAP>R5000:LAUNDRY EQUIP LAUNDRY EQUIPMENT
GS<R5000:LIBRARY BOOKS LIBRARY BOOKS
MAINTENANCE SCH OLD PRIM/SEC SCHOOLS OLD - COMBINED
GS<R5000:PHOTOGRAPHIC EQUIP PHOTOGRAPHIC EQUIPMENT
MAINTENANCE PHOTOGRAPHIC EQUIP PHOTOGRAPHIC EQUIPMENT
CAP>R5000:SECURITY,SYS,MAT:MOV SECURITY EQUIP,SYST,MATERALS:MOV
GS<R5000:SPORT&RECREATION EQP SPORT & RECREATION EQUIPMENT
GS<R5000:TELEC NETWORK LAN TELECOM NETWORK LAN
GS<R5000:TELECOMMUNICATION TELECOM EQUIPM - EQUIPMENT
MAINTENANCE TELECOM EQUIP TELECOM EQUIPM - EQUIPMENT
CAP>R5000:MOTOR VEHICLES MOTOR VEHICLES
MAINTENANCE MOTOR VEHICLES MOTOR VEHICLES
LEASE GG VEHICLES DAILY TARIFFS MOTOR VEHICLES
GS<R5000:COMPUTER SOFT SOFTW & OTHER INTANGIBLE ASSETS
LEASE PHOTOCOPIER OFFICE EQUIPMENT 1
LEASE PLANTS OFFICE EQUIPMENT 1
LEASE ROUTERS OFFICE EQUIPMENT 1
LEASE SCHOOL OLD SCHOOLS OLD - COMBINED
LEASE TELEPHONE TELECOM EQUIPM - EQUIPMENT 1
LEASE WATER COOLERS OFFICE EQUIPMENT 1
SCHOOL SUP: ADMIN SUP SMALL SCH NON-ASSET RELATED *
SCHOOL SUP: PRIVATE TRANSPORT NON-ASSET RELATED *
SCHOOL SUPP: ARTS & CULTURE NON-ASSET RELATED *
SCHOOL SUPP: GARDNER STIPEND NON-ASSET RELATED *
SCHOOL SUPP:ADDITION VOLUNTEERS NON-ASSET RELATED *
LEASE MOBILES NON-ASSET RELATED *
LEASE EXAM GLAM SIM CARD NON-ASSET RELATED *
LEASE PORTABLE TOILETS NON-ASSET RELATED *
LEASE FRANKING MACHINE NON-ASSET RELATED *
LEASE HOSTELS NON-ASSET RELATED *
LEASE VENDING MACHINE NON-ASSET RELATED *
SCHOOL SUPP:BEST SCHOOL AWARD NON-ASSET RELATED 1
SCHOOL SUPP:BOARDING SUBSIDY NON-ASSET RELATED 1
SCHOOL SUPP:CHURCH BOARD SUBSIDY NON-ASSET RELATED 1
SCHOOL SUPP:EXEMPTIONS NON-ASSET RELATED 1
SCHOOL SUPP:INTERNET CONNECT NON-ASSET RELATED 1
SCHOOL SUPP:KITCHEN EQUIPMENT NON-ASSET RELATED 1
SCHOOL SUPP:LEARNER TRANSPORT NON-ASSET RELATED 1
SCHOOL SUPP:PILOT FOOD PROJECT NON-ASSET RELATED 1
SCHOOL SUPP:PRIV BOARD SUBSIDY NON-ASSET RELATED 1
SCHOOL SUPP:TECH SUBJECTS NON-ASSET RELATED 1
SCHOOL SUPP:TOP-UP FOCUS SCHOOLS NON-ASSET RELATED 1
SECT 20 SCH:MAINTENANCE NON-ASSET RELATED 1
SECT 20 SCH:MUNICIPAL SERVICES NON-ASSET RELATED 1
SECT 20/21 SCH:SCHOOL FEES NON-ASSET RELATED 1
SECT 21 SCH:NORMS AND STANDARDS NON-ASSET RELATED 1
SCHOOL SUPP: VENUES & FACILITIES NON-ASSET RELATED 1
SCHOOL SUPP: CATERING NON-ASSET RELATED 1
SCHOOL SUPP:PROTECTIVE CLOTHING NON-ASSET RELATED 1
SCHOOL SUPP:GARDEN COMPETITION NON-ASSET RELATED 1
SCHOOL SUPP:GARDEN EQUIPMENT NON-ASSET RELATED 1
SCHOOL SUPP:RELOCATE OF KITCHENS NON-ASSET RELATED 1
GS<R5000:WORKSHOP EQUIP + TOOLS WORKSHOP EQUIP&TOOLS
GS<R5000:LEARN/TRAIN/SP/LIB/MAT LEARN/TRAIN/SUPP/LIBRARY/MAT

1 These were assets in Version 4. They have been created as projects in Version 5.

5.4 Project segments

BAS V4 BAS V5
GAME CHANGERS
E-LEARNING
SMART TECH LEARNERS ES: SMART TECH: LEARNERS
SMART CLASSROOMS ES: SMART CLASSROOMS
E-EDU TELEMATICS ES: E-EDU TELEMATICS
E-LEARN ICT INTEGRATION ES: E-LEARN ICT INTEGRATION
E-EDU LMS DEVELOPMENT ES: E-EDU LMS DEVELOPMENT
E-EDU NEW SCHOOL ICT ES: E-EDU NEW SCHOOL ICT
E-EDU CAT/IT/EGD LABS ES: E-EDU CAT/IT/EGD LABS
E-EDUCATION HWARE INFRA(LAN) ES: E-EDUCATION HWARE INFRA(LAN)
BROADBAND ICT INFRASTRUCTURE ES: BROADBAND ICT INFRASTRUCTURE
DIGITAL CONTENT ES: DIGITAL CONTENT
E-EDUCATION (LAN) EA: E-EDUCATION (LAN)
SLIM LABS EA: SLIM LABS
NEW EA: DIGITAL CONTENT (E-CONTENT)
NEW CG: MST SMART CLASSROOMS
NO PROJECTS ES: NO PROJECTS
AFTER SCHOOL
NEW MOD TUTORS
OTHER
NO PROJECTS LEASE PHOTOCOPIER
NO PROJECTS LEASE PLANTS
NO PROJECTS LEASE ROUTERS
NO PROJECTS LEASE TELEPHONE
NO PROJECTS LEASE WATER COOLERS
NO PROJECTS LEASE HOSTELS
NO PROJECTS LEASE MOBILES
NO PROJECTS LEASE PORTABLE TOILETS
NO PROJECTS LEASE VENDING MACHINE
NO PROJECTS LEASE EXAM GLAM SIM CARD
NO PROJECTS LEASE FRANKING MACHINE
NO PROJECTS SCHOOL SUP: ADMIN SUP SMALL SCH
NO PROJECTS SCHOOL SUP: PRIVATE TRANSPORT
NO PROJECTS ARTS AND CULTURE CENTRES 1
NO PROJECTS SCHOOL SUPP: GARDNER STIPEND
NO PROJECTS SCHOOL SUPP:ADDITION VOLUNTEERS
NO PROJECTS SCHOOL SUPP:BEST SCHOOL AWARD
NO PROJECTS SCHOOL SUPP:BOARDING SUBSIDY
NO PROJECTS SCHOOL SUPP:CHURCH BOARD SUBSIDY
NO PROJECTS SCHOOL SUPP:EXEMPTIONS
NO PROJECTS SCHOOL SUPP:INTERNET CONNECT
NO PROJECTS SCHOOL SUPP:KITCHEN EQUIPMENT
NO PROJECTS SCHOOL SUPP:LEARNER TRANSPORT
NO PROJECTS SCHOOL SUPP:PILOT FOOD PROJECT
NO PROJECTS SCHOOL SUPP:PRIV BOARD SUBSIDY
NO PROJECTS SCHOOL SUPP:TECH SUBJECTS
NO PROJECTS TOP-UP FOCUS SCHOOLS
N&S 2016/2017 N&S MAINTENANCE 2017/18
N&S 2016/2017 N&S MUNICIPAL 2017/18
N&S 2016/2017 SCHOOL FEES 2017/18
N&S 2016/2017 N&S 2017/2018
NO PROJECTS SCHOOL SUPP: VENUES & FACI LI TIES
NO PROJECTS SCHOOL SUPP: CATERING
NO PROJECTS SCHOOL SUPP:ADDITION VOLUNTEERS
LEASE CHRISTIAN DAVID MOR LEASE SCHOOL PRIV PROPERTY 2
NEW N&S BALANCE PAYMENT
NO PROJECTS SCHOOL SUPP:PROTECTIVE CLOTHING
NO PROJECTS SCHOOL SUPP:GARDEN COMPETITION
NO PROJECTS SCHOOL SUPP:GARDEN EQUIPMENT
NO PROJECTS SCHOOL SUPP:RELOCATE OF KITCHENS

1 This project was an asset called SCHOOL SUPP:ARTS AND CULTURE on V4
2 All leases on private property will be replaced with LEASE SCHOOL PRIV PROPERTY as the school name will be used at the responsibility segment.

5.5 Fund segments

BAS V4 BAS V5
NEW LEARNER PROFOUND INTEL DIS GRANT
NEW WED:EARMARK MAINTENANCE
WED MOD SUPPLEMENTARY REMOVED COMPLETELY
WED E-EDUCATION REMOVED 1
WED MOD CENTRES REMOVED 1

1 These funds were removed as projects were created.


6. Please contact Mr Alexander Adams by sending a concise email to alexander.adams@westerncape.gov.za or xolani.spelete@westerncape.gov.za if further clarity or discussion is required regarding the changes highlighted above.


SIGNED: LJ ELY
DEPUTY DIRECTOR-GENERAL: FINANCE
DATE: 2017:04:21