Chief Directorate Local Government Budget Analysis with Willem Voigt
Exploring cash flow reconciliation in a meeting of the mSCOA Reference Group led by Chief Directorate Willem Voigt for Local Government Budget Analysis. The breakdown includes segment details of cash receipts from various sources like property rates, service charges, rental income, interest earned, fines, permits, operational revenue, and more.
Download Presentation
Please find below an Image/Link to download the presentation.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.
You are allowed to download the files provided on this website for personal or commercial use, subject to the condition that they are used lawfully. All files are the property of their respective owners.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author.
E N D
Presentation Transcript
Cash flow Reconciliation mSCOA Reference Group Meeting Chief Directorate: Local Government Budget Analysis Willem Voigt
A7 - Cash Flow Statement (1) Description Breakdown Segment Segment Cash Receipts By Source Property rates FD001001001009001000000000000000000000 AND IA001001 -BANK DEPOSITS Service charges - electricity revenue FD001001001008001000000000000000000000 AND IA001001 -BANK DEPOSITS Service charges - water revenue FD001001001008005000000000000000000000 AND IA001001 -BANK DEPOSITS Service charges - sanitation revenue FD001001001008004000000000000000000000 AND IA001001 -BANK DEPOSITS Service charges - refuse revenue FD001001001008003000000000000000000000 AND IA001001 -BANK DEPOSITS Rental of facilities and equipment Rental from fixed assets FD001001001006000000000000000000000000 AND IA001001 -BANK DEPOSITS Rent on land FD001001001004003000000000000000000000 AND IA001001 -BANK DEPOSITS Interest earned - external investments FD001001001004001002000000000000000000 AND IA001001 -BANK DEPOSITS Interest earned - outstanding debtors FD001001001004001001000000000000000000 AND IA001001 -BANK DEPOSITS Dividends received FD001001001004002000000000000000000000 AND IA001001 -BANK DEPOSITS Fines, penalties and forfeits FD001001001003000000000000000000000000 AND IA001001 -BANK DEPOSITS Licences and permits FD001001001005000000000000000000000000 AND IA001001 -BANK DEPOSITS Agency services FD001001001007000000000000000000000000 AND IA001001 -BANK DEPOSITS Transfer receipts - operational Equitable share FD001001001002000000000000000000000000 AND IA001001 -BANK DEPOSITS Transfer and subsidies FD001002000000000000000000000000000000 AND IA001001 -BANK DEPOSITS Other revenue Taxes and surcharges FD001001001009002000000000000000000000 AND IA001001 -BANK DEPOSITS Operational Revenue FD001001001010000000000000000000000000 AND IA001001 -BANK DEPOSITS Sale of goods and rendering of services FD001001001011000000000000000000000000 AND IA001001 -BANK DEPOSITS Fuel Levy FD001001001012000000000000000000000000 AND IA001001 -BANK DEPOSITS Commercial services FD001001002000000000000000000000000000 AND IA001001 -BANK DEPOSITS Service charges - unspecified FD001001001008002000000000000000000000 AND IA001001 -BANK DEPOSITS
A7 - Cash Flow Statement (2) Description Breakdown Segment Segment Other Cash Flows by Source Transfer receipts - capital Monetary allocations FD002002002 AND IA001001 -BANK DEPOSITS Proceeds on disposal of PPE FD001001001001000000000000000000000000 AND IA001001 -BANK DEPOSITS Short term loans FD001003000000000000000000000000000000 AND IA001001 -BANK DEPOSITS Borrowing long term/refinancing FD002003000000000000000000000000000000 AND IA001001 -BANK DEPOSITS Increase (decrease) in consumer deposits IL001002 Take total and compare with previous period Exchange & non-exchange, investment in Associate, Joint venture and Subsidaries, Operating Lease and Intercompany Transactions IA002011, IA002012,IA002013,IA002014, IA002006, IA002007,IA002009 Decrease (increase) in non-current receivables Take total and compare with previous period Decrease (increase) in non-current investments IA002010 Take total and compare with previous period
A7 - Cash Flow Statement (3) Description Breakdown Segment Segment Cash Payments by Type Employee related costs IE005000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Remuneration of councillors IE008000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Finance charges Interest, dividends, rent on land IE006000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Bulk purchases - Electricity IE002001000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Bulk purchases - Water & Sewer IE002002000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Inventory consumed IE007000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Contracted services IE003000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Transfers and grants - other municipalities Capital - monetary allocation IE011002002002000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Operational monetary allocation IE011001002002000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Other expenditure Operating Lease IE009000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Operational Costs IE010000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Statutory payment Excl Income Tax IE012000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Income Tax IE013000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS
A7 - Cash Flow Statement (4) Description Breakdown Segment Segment Other Cash Flows/Payments by Type Capital assets PC000000000000000000000000000000000000 AND IA001001 -BANK WITHDRAWALS Repayment of borrowing Short, Finance lease IL001003003, IL001003004, IL001003005 Take total Other Cash Flows/Payments null Total Cash Payments by Type NET INCREASE/(DECREASE) IN CASH HELD Cash/cash equivalents at the month/year begin: IA001001, IL001001 - "OPENING BALANCE" Cash/cash equivalents at the month/year end:
Treating Table A7 At this stage there are mapping issues that are not yet understood on how the information pulls to the database (Funding Segment should be linked the bank account, last transaction should either be a deposit or a withdrawal)
