The Basic Accounting System (BAS) is used by a number of departments for monitoring and reporting on their budgets. The system provides information to ensure budgetary control on a continuous basis which is essential for ensuring effective expenditure and revenue control.
Reports available on BAS
| • | Expenditure Control report: This report reflects the allocated budget of the current financial year for a specific activity, the expenditure to date, as well as the remaining part of the allocated, approved budget (Original budget allocation). This report can be used for expenditure control purposes, as well as for information purposes. |
| • | Expenditure for twelve months-report: This report reflects the actual expenditure per month, per Standard or sub-item level, for a twelve month period. It also provides information of actual expenditure per month, per specified category of expenditure. This information can then be used to project the expected expenditure, per month, for the remaining part of the year (Cash flow forecast). |
| • | Detail report: This report reflects detail of all transactions (expenditure) processed, per Standard and/or per sub-item, for specific activity. This information can be used to verify the correct allocation of expenditure, and to assess the actual expenditure as compared to the planned business operations for the activity at a given period of time (As per Operational plan). |
| • | Multi-year expenditure report: This report will reflect per activity, per standard item, the following information: |
| o | Expenditure for the Year 0-2, as per Appropriation report |
| o | Expenditure for the previous financial year, Y0-1 |
| o | Budget allocation for the current financial year, Y0 |
| o | Provisional budget allocation for the next financial year, Y0+1 (as per MTEF allocation) |
| o | Provisional budget allocation for the financial year, Y0+2 (as per MTEF allocation). |
