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1. What is a Chart of Accounts?A Chart of Accounts (COA) is also known as a General Ledger or a master list of posting accounts.

2. What is mSCOA?SCOA is an acronym for a Standard Chart of Accounts whichis a National reform that has been promulgated by Gazette No. 37577 dated 22 April 2014, called the Standard Chart of Accounts for Local Government Regulations,2014. The “m” in the acronym distinguishes between a Municipal Standard Chart of Accounts and a Provincial/National Standard Chart of Accounts.

3. Who is affected by mSCOA?The Regulation on mSCOA indicates that it affects all Municipalities and their entities.

4. What is the purpose of mSCOA?

The introduction of a Standard Chart of Accounts for Municipalities (mSCOA), will, inter alia,:

  1. Aid transparency; accountability and overall governance in the daily; monthly and yearly activities of municipalities.
  2. Aid the standardization of 278 different municipal ‘charts of accounts’ (COA ) ;
  3. Improve the quality of municipal information that is compromised , will introduce an uniform classification of revenue and expenditure items ;
  4. Enhance monitoring and oversight by Councils, DCoG, Treasuries and legislatures;
  5. Comparability of information across Municipalities, i.e. Benchmarking, standards and measures

5. Will mSCOA affect my payment to /from the OLM?

No, mSCOA will not affect any payment owed by you/to you. Its aim is to standardise how all Municipalities classify their financial data, i.e. it introduces a standardised classification of a Chart of Accounts (General Ledger) across all Municipalities .

6. What change(s) is expected of my company?In order to facilitate the identification of which General Ledger posting account to use when processing an Invoice from your company, the Description on the Invoice that is submitted to the OLM for goods delivered/services rendered must be detailed and accurate, i.e. do not use descriptions like “Services Rendered/Miscellaneous Work done/Various,” etc. The exact description of what goods were delivered or services rendered must appear on each Invoice.

7. Where can I view the Regulations on mSCOA?To view the Regulation click on the following link :

8. Where can I send further questions or comments to?

You may email Ms. Gcini Khubeka on or call her on 036 448 8000.