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SCOA And ERF For Budget Managers

17 August 2016

This course is presented over three (3) working days.

Booking Closure Date: 2016-08-02

The purpose of this programme is to train both financial and non-financial officials on the principles and application of the SCOA and ERF in national and provincial spheres of government.

Target Group
This target group consists of:

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 analysts.
Minimum Requirements for Enrolment
Communication at NQF Level 4;
Mathematical literacy on NQF Level 4;
Learning Outcomes
A learner credited with this unit standard should be able to:

Explain the background and components of ERF;
Categorise receipts in accordance with the ERF;
Categorise payments in accordance with the ERF;
Analyse the role and purpose of the decision tree for consistent classification;
Define stand-alone items and projects and identify components and total costs of a project;
Apply the decision tree and rules to determine if a payment is current or capital in nature.
This course is credit bearing.

Classify receipts and payments in accordance with the Economic Reporting Format (ERF) 3
Determine whether a payment is of a current or capital nature 4
Classify, analyse and report on the economic classification using all segments of the Standard Chart of Accounts (SCOA) 3
Total Credits 10
Total Notional hours 100
Unit Standard ID Title NQF Level Credits
377934 FI321 0 10

Assessment Approach
There is no official pre-course assignment, but learners will complete formative and summative assessment activities during the course. At the end of the contact session learners will complete a Portfolio of Evidence and will receive a Certificate of Competence.

This course is presented over three (3) working days.


17 August 2016


Bid Committees – PFMA


Finance for Non-Financial Managers