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To train both financial and non-financial officials on the principles and application of theSCOA 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 Enrollment

  • 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 and is aligned to the following unit standard:

Unit Standard Title Credits

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

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.