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Section 216 (1) of the Constitution of the Republic of South Africa, 1996, provides for the standardisations that national legislation must prescribe measures to ensure transparency and expenditure control in each sphere of government by introducing generally recognised accounting practice, uniform expenditure classifications and uniform treasury norms and standards.

Therefore it is necessary for the Minister of Finance to specify national norms and standards for the recording and collection of government budgets, financial and non-financial information which will include in some instances the specification of information required for national policy coordination and reporting. This will result in an improved understanding of the role of government in the broader national policy framework and linkage to other government functions.

For detailed information please follow the link below:


SCOA National and Provincial Government

SCOA Local Government   






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