
Key Areas for Improving Government Budget Processes
Explore key areas for enhancing government budget processes including chart of accounts maintenance, program structure alignment, gender-responsive budget tagging, climate budget tagging, and revision of ICT items. Get insights on transfers and subsidies to different institutions for effective public financial management.
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Presentation Transcript
PRESENTED BY: SCOA TECHNICAL COMMITTEE SCOA TONING V6 22 August 2024 Effective 1 April 2025
2 OVERVIEW Key Areas identified for improvements Discussion of each Key Area Transfers and subsidies Codes Distribution
3 KEY AREAS IDENTIFIED FOR IMPROVEMENTS Cumulative maintenance of chart of accounts Alignment of programme structures between budget appropriations and BAS Tagging requirements for Gender Responsive Budget (GRB) and Climate Budget Tagging (CBT) Revision of Information and Communication Technology (ICT) items
4 CUMULATIVE MAINTENANCE OF CHART OF ACCOUNTS Retire Codes not used 3 years o Reinstate on a needs basis Improve data integrity (limit misclassifications) o Remove category link from Fund to Objective segment Update several items identified over the years
5 ALIGNMENT OF PROGRAMME STRUCTURES BETWEEN BUDGET APPROPRIATIONS AND BAS Mainly necessitated by National Macro Organisation of Government (NMOG) and Provincial Macro Organisation of Government (PMOG) leading to: o Executive and departmental structures reconfiguration o Renaming, merging, splitting, establishment and/or abolishment of departments o Transfer of functions between departments
6 TAGGING FOR GENDER RESPONSIVE BUDGET (GRB) AND CLIMATE BUDGET TAGGING (CBT) GBR and CBT is a system and methodology for defining, tracking and monitoring gender responsive budget and climate change-relevant expenditure in the public budget system. Background tagging is done on the Objective and Responsibility segments In the Project segment, create new: Gender Responsive Budget and Climate Budget Tagging
7 REVISION OF ICT ITEMS DPSA mandated with ICT Governance in the public service. DPSA revised ICT items on the chart and submitted proposed updates to SCOA Technical Committee. SCOA Technical Committee: o considered proposed updates o consulted with systems partners to determine proposals that can be adopted and o Supported proposals and suggested alternative solutions where necessary. DPSA will provide definitions of new ICT items
8 TRANSFERS AND SUBSIDIES Non-Profit Institutions (NPI), Public Corporation and Private Enterprises Break-down allowed still prohibited SCOA Technical Committee to update details centrally and distribute them to relevant departments
9 CODES DISTRIBUTION Codes are not automatically granted to all departments They are selectively distributed on a needs basis Departments log a call requesting for access to a code accompanied by: o Email containing BAS screenshot o Reasons for requesting the code
10 BAS SCREENSHOT EXAMPLE
QUESTIONS QUESTIONS SCOA Contact Details: SCOA Contact Details: Helpdesk: Helpdesk: SCOA Helpdesk Form Email: scoa@treasury.gov.za Email: scoa@treasury.gov.za Website: http://scoa.treasury.gov.za Website: http://scoa.treasury.gov.za 11
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