SCoA for Budget Managers

Chapter 1: Introduction to the Economic Reporting Format (ERF) and the Standard Chart of Accounts (SCOA)
Chapter 2:The Economic Classification - Understanding Key Definitions
Chapter 3: Distinguishing between Current and Capital Payments
Chapter 4: Design and Structure of the Standard Chart of Accounts
Chapter 5: Implementing the Economic Classification in the Segments of the Standard Chart of Accounts

Who should Attend ?

This skills programme is designed for non-financial officials in the national and provincial spheres of government and is aimed at:
• programme managers
• sub programme managers
• officials in charge of a responsibility
• line function managers and officials (engineers, architects, infrastructure components etc.)
• human resource practitioners
• budget, financial and policy analyst

What are the benefits ?

The benefits of this skills programme include:
• understanding of the relationship between ERF and SCoA;
• understanding the format of ERF and SCoA tables;
• obtaining a practical understanding and application of the categories and definitions of receipts and payments;
• understanding of the content and use of the different segments in SCoA;
• practical usage of the SCoA segments for the allocation of transactions;
• determine whether payments are of a capital or current nature;
• differentiate between outsources and own account transactions;
• differentiate between infrastructure and non-infrastructure transactions; and
• practical means of identifying misallocated transactions.


Three day contact session combined with practical workplace experience

Download Outline
Aligned Unit Standards

UnitIDTitleNQF LevelCredits
377934Classify receipts and payments in accordance with the Economic Reporting Format (ERF)53
377953Determine whether a payment is of a current or capital nature64
377973Classify, analyse and report on the economic classification using all segments of the Standard Chart of Accounts (SCOA)63
Scheduled Venues and Dates

Online 01 Dec 20-03 Dec 20
Gauteng 08 Feb 21-10 Feb 21
28 Apr 21-30 Apr 21
19 Jul 21-21 Jul 21
08 Nov 21-10 Nov 21
Entry Requirements

The credit calculation in the relevant unit standards is based on the assumption that learners are competent in:
• communication (NQF level 4);
• mathematical literacy (NQF level 4);
• components of ERF;
• categorisation of receipts in accordance with the ERF;
• categorisation of payments in accordance with the ERF;
• understanding the role and purpose of the decision trees for consistent classification;
• understanding stand-alone items and projects; and
• understanding the components of a project to determine the total cost of the project.