Changes to Chart of Accounts for Recording COVID-19 Transactions
This content details the changes in the standard chart of accounts for recording transactions related to the COVID-19 pandemic, including amendments to the Classification Circular 29 and 30. It discusses the creation of standardized posting levels and the correct recording of expenditures, especially COVID-19 funds. The fund segment changes are also outlined, addressing the allocation of funds for COVID-19 initiatives and disaster response grants.
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Presentation Transcript
CHANGES TO THE STANDARD CHART OF ACCOUNTS RECORDING OF COVID-19 PANDEMIC TRANSACTIONS
OVERVIEW Classification Circular 29 vs Classification Circular 30 Changes to SCOA PERSAL Amendments
CC29 VS CC30 Classification Circular 29 Departments requested to create posting level Referred to National Treasury Instruction No. 03 of 2020/21 Classification Circular 30 Standardised posting levels created centrally Refer departments to the National Treasury's website Item classification updated Departments to Journalise the expenditure Depts are requested to record expenditure correctly from the beginning
CLASSIFICATION CIRCULAR 29 1 2 3 4 5 6 7 SEGMENT DETAIL NO 1 2 21 37 38 39 *** POST LEV BRK ALW EXPENDITURE:VOTED DEPARTMENTAL APPROPRIATION VOTED FUNDS DISCRETIONARY DEPARTMENTAL VOTE VOTED FUNDS DEPARTMENTAL SPECIFIC N N N N Y N Y N N N N Y Y N COVID-19 FUNDS
CLASSIFICATION CIRCULAR 29 1 2 3 SEGMENT DETAIL NO 1 2 *** POST LEV BRK ALW PROJECTS DEPARTMENTAL SPECIFIC PROJ LIST COVID-19 VIRUS N N Y N Y N
FUND SEGMENT CHANGES 1 2 3 4 5 6 7 8 SEGMENT DETAIL NO POST LEV EXPENDITURE:VOTED DEPARTMENTAL APPROPRIATION CONDITIONAL GRANT PAYMENTS CONDITIONAL GRANTS: ALL DEPTS HEALTH 1 2 N N N N N N N N N 468 469 475 1324 1535 1537 1536 HIV,TB,MALARIA&COMM OUTREACH GRANT COVID-19 COMPONENT COVID-19 COMPONENT GEN ACC:COVID-19 COMPONENT
FUND SEGMENT CHANGES 1 2 3 4 5 6 7 SEGMENT DETAIL NO 1 2 468 469 475 1513 1514 1515 POST LEV EXPENDITURE:VOTED DEPARTMENTAL APPROPRIATION CONDITIONAL GRANT PAYMENTS CONDITIONAL GRANTS: ALL DEPTS HEALTH COVID-19 DISASTER RESPONSE GRANT COVID-19 DISASTER RESPONSE GRANT GEN ACC:COVID-19 DIS RESPNS GRNT N N N N N N Y Y Reprioritisation of existing conditional grants for PPE / Covid-19 transactions Please allocate using the Project Segment Existing process for Donor funding should also be followed for COVID-19 initiatives Agency service can also be amended to cater for COVID-19 initiatives
PROJECT SEGMENT 1 2 3 SEGMENT DETAIL NO 1 2 1092 3 4 5 16 17 1093 POST LEV PROJECTS N N Y N N N N N Y DEPARTMENTAL SPECIFIC PROJ LIST PRJ:COVID-19 RESPONSE ENE/EPRE PROJECT LIST NATIONAL DEPARTMENTS PROVINCIAL DEPTS - SECTOR PRJ RESEARCH & DEVELOPMENT(S&T) NO PROJECTS COVID-19 RESPONSE
CLASSIFICATION USING ITEM SEGMENT Service Classification Inventory Classification Consumable Classification Asset Classification COVID-19 Item Purchased SCOA Item BAS Code BAS Code BAS Code BAS Code SCOA Item SCOA Item SCOA Item INV MED:GLOVES, DIS. SUNDRIES INV MED:GLOVES, DIS. SUNDRIES INV MED:GLOVES, DIS. SUNDRIES INV MED:GLOVES, DIS. SUNDRIES INV MED:GLOVES, DIS. SUNDRIES INV MED:GLOVES, DIS. SUNDRIES INV MED:GLOVES, DIS. SUNDRIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:MEDICAL SUPPLIES CONS SUPP:UNI/PROT CLTH&CLOTHES CONS SUPP:UNI/PROT CLTH&CLOTHES CONS SUPP:MEDICAL SUPPLIES Surgical gloves N/A 1109 5168 N/A Exam gloves N/A 1109 5168 N/A Surgical mask N/A 1109 5168 N/A Mask respirator N/A 1109 5168 N/A Apron N/A 1109 5168 N/A Eye protection N/A 1109 5168 N/A Visor N/A 1109 5168 N/A INV CLOTH: UNIF&PROT CLTHI Gowns N/A 1179 1050 N/A INV CLOTH: UNIF&PROT CLTHI Coveralls N/A 1179 1050 N/A INV MED:GLOVES, DIS. SUNDRIES Boot covers N/A 1109 5168 N/A EQP<R5000:ME ASURING& ANALYSIS EQP1 MEASURING & ANALYSIS EQUIPMENT2 3898 Digital Thermometer (Infrared non- contact) INV MED:APPLI CATION SETS CONS SUPP:MEDICAL SUPPLIES N/A 1136 5168 3911 P/P:PEST CNTRL/F UMIGATI ON SER4 INVMAT&SUP: HH: WASH/CLEAN DETE Sanitisers and Disinfectants3 CONS HOUS SUP: WASH/CLEAN DETE 1024 1085 1059 N/A INV MED:VINYL BODY BAG INV MED:GLOVES, DIS. SUNDRIES INV MAT&SUP: HH:DIS PAPER/ PLASTIC Body bags N/A 3899 N/A N/A N/A CONS SUPP:MEDICAL SUPPLIES Shoe-string bags N/A 1109 5168 N/A CONS HOUS SUP:DIS PAPER/PLAST Spray bottles N/A 1083 1054 N/A Payment for use of National Health Laboratory Service Payment for use of Private Laboratories Payment for use of Private Hospitalization Soap and Sanitisers5 MEDICAL LAB NHLS 1420 N/A N/A N/A N/A MEDICAL LAB SERV OTH CONTRCTR S: MEDICAL SERVICES 1421 N/A N/A N/A N/A 1433 N/A N/A N/A N/A INV MAT&SUP: HH: TOILETRIES CONS HOUS SUP:TOILETRIES N/A 1084 1057 N/A 1 Total cost of the asset is less than R5000 2 Total cost of the asset is more than R5000 3 Purchases of cleaning materials 4 Contracted services for sanitisation and disinfection of buildings 5 For personal hygiene purpose
