SCOAid|ParentSCOAId|DefinitionDescription|SCOAFile|SCOAAccount|SCOALevel|ShortDescription|VATStatus|BreakDownAllowed|Principle|ApplicableTo|PostingLevel|AccountNumber|AccountNumberPrefix|AccountNumber1|AccountNumber2|AccountNumber3|AccountNumber4|AccountNumber5|AccountNumber6|AccountNumber7|AccountNumber8|AccountNumber9|AccountNumber10|AccountNumber11|AccountNumber12
1deb6fa3-b56a-4a06-a4bf-6a9fcf0900bd||Providing for secondary cost allocation in separate categories for charge out and recoveries.|COSTING|Costing|0|Costing|N/a|N|N/a|All|N|CO000000000000000000000000000000000000|CO|000|000|000|000|000|000|000|000|000|000|000|000
7aef13c1-b93e-44ec-ab43-b2776e0a8446|1deb6fa3-b56a-4a06-a4bf-6a9fcf0900bd|Distinction is made at this level between "charges to receiving departments  and recoveries made be sending departments".    This specific is for charges to receiving departments.|COSTING|Costing:Charges|1|Charges|N/a|N|N/a|All|N|CO001000000000000000000000000000000000|CO|001|000|000|000|000|000|000|000|000|000|000|000
7a889399-fbca-4ffd-a52e-8c938f40eaab|7aef13c1-b93e-44ec-ab43-b2776e0a8446|This refers to the allocation of overheads (receiving department) to a cost centre used by multiple functions, such as Information Technology; for example, pro rata allocations based on the number of service points or users such as the electricity department.|COSTING|Costing:Charges:Departmental Charges|2|Departmental Charges|N/a|N|N/a|All|N|CO001001000000000000000000000000000000|CO|001|001|000|000|000|000|000|000|000|000|000|000
8d5e03ba-7b0d-4abb-9162-9f6ef67dc4dc|7a889399-fbca-4ffd-a52e-8c938f40eaab|Accounting overheads charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Accounting|3|Accounting|N/a|N|N/a|All|Y|CO001001001000000000000000000000000000|CO|001|001|001|000|000|000|000|000|000|000|000|000
95f5173e-73ea-43aa-9ac7-b55c161addf7|7a889399-fbca-4ffd-a52e-8c938f40eaab|Asset management overheads charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Asset Management|3|Asset Management|N/a|N|N/a|All|Y|CO001001002000000000000000000000000000|CO|001|001|002|000|000|000|000|000|000|000|000|000
9405b635-0345-4ad3-ae56-88507ccaf74c|7a889399-fbca-4ffd-a52e-8c938f40eaab|Audit fees overheads charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Audit Fees (External)|3|Audit Fees (External)|N/a|N|N/a|All|Y|CO001001003000000000000000000000000000|CO|001|001|003|000|000|000|000|000|000|000|000|000
0bed95e4-741a-42e5-a233-5baed2aa124e|7a889399-fbca-4ffd-a52e-8c938f40eaab|Performance of Internal audits, special investigations, forensic audits and risk management charge-out to the receiving departments within a  cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Internal Audits, Investigation and Risks|3|Internal Audits, Investigation and Risks|N/a|N|N/a|All|Y|CO001001004000000000000000000000000000|CO|001|001|004|000|000|000|000|000|000|000|000|000
dc8f2910-79bc-49e0-97ce-983520663cf3|7a889399-fbca-4ffd-a52e-8c938f40eaab|Budgets overheads charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Budgets|3|Budgets|N/a|N|N/a|All|Y|CO001001005000000000000000000000000000|CO|001|001|005|000|000|000|000|000|000|000|000|000
60c4f6a3-9564-4a3d-8747-7105cbd95a57|7a889399-fbca-4ffd-a52e-8c938f40eaab|Cleaning services charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Cleaning Services|3|Cleaning Services|N/a|N|N/a|All|Y|CO001001006000000000000000000000000000|CO|001|001|006|000|000|000|000|000|000|000|000|000
dd6c4a75-895f-4e5b-af96-333440516477|7a889399-fbca-4ffd-a52e-8c938f40eaab|Internal and external communication functions charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Communication, Information and External Relations|3|Communication, Information and External Relations|N/a|N|N/a|All|Y|CO001001007000000000000000000000000000|CO|001|001|007|000|000|000|000|000|000|000|000|000
d7160e04-70d2-4837-a662-014bc74e8776|7a889399-fbca-4ffd-a52e-8c938f40eaab|internal and external communication charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Communication|3|Communication|N/a|N|N/a|All|N|CO001001008000000000000000000000000000|CO|001|001|008|000|000|000|000|000|000|000|000|000
2cbd0994-0830-40eb-8cdd-5ccb984fa64d|d7160e04-70d2-4837-a662-014bc74e8776|Information Technology System Application charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Communication:Information Technology System Application|4|Information Technology System Application|N/a|N|N/a|All|Y|CO001001008001000000000000000000000000|CO|001|001|008|001|000|000|000|000|000|000|000|000
a4f770dd-90e7-4d82-bb48-ebaaaf96c7fd|d7160e04-70d2-4837-a662-014bc74e8776|Information Technology Data Ware charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Communication:Information Technology Data Ware|4|Information Technology Data Ware|N/a|N|N/a|All|Y|CO001001008002000000000000000000000000|CO|001|001|008|002|000|000|000|000|000|000|000|000
0d191e3b-f2c9-4e9a-8524-8413d38cf9df|d7160e04-70d2-4837-a662-014bc74e8776|Information Technology Data Lines charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Communication:Information Technology Data Lines|4|Information Technology Data Lines|N/a|N|N/a|All|Y|CO001001008003000000000000000000000000|CO|001|001|008|003|000|000|000|000|000|000|000|000
80fed760-ac3d-4717-ba70-cb3d90b6f149|d7160e04-70d2-4837-a662-014bc74e8776|Information Technology Radio Maintenance charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Communication:Information Technology Radio Maintenance|4|Information Technology Radio Maintenance|N/a|N|N/a|All|Y|CO001001008004000000000000000000000000|CO|001|001|008|004|000|000|000|000|000|000|000|000
17b24d7e-b372-40ed-845b-222cf278f045|7a889399-fbca-4ffd-a52e-8c938f40eaab|Cross Subsidisation charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Cross Subsidisation|3|Cross Subsidisation|N/a|N|N/a|All|Y|CO001001009000000000000000000000000000|CO|001|001|009|000|000|000|000|000|000|000|000|000
3e49fefc-654f-45b7-8ff1-c883c1df9cfd|7a889399-fbca-4ffd-a52e-8c938f40eaab|Political structure and committees (e.g. mayor's office, sub council offices) of the City charge-out to the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Charges:Departmental Charges:Democratic Process|3|Democratic Process|N/a|N|N/a|All|Y|CO001001010000000000000000000000000000|CO|001|001|010|000|000|000|000|000|000|000|000|000
a1e98431-2846-4766-a5ec-ac45a5bda1fc|7a889399-fbca-4ffd-a52e-8c938f40eaab|Directorate charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Directorate|3|Directorate|N/a|N|N/a|All|Y|CO001001011000000000000000000000000000|CO|001|001|011|000|000|000|000|000|000|000|000|000
ee2b5316-93c7-44b9-94ea-255e91e7ee99|7a889399-fbca-4ffd-a52e-8c938f40eaab|Employee benefits charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Employee Benefits|3|Employee Benefits|N/a|N|N/a|All|Y|CO001001012000000000000000000000000000|CO|001|001|012|000|000|000|000|000|000|000|000|000
24e3973e-52f2-4f9a-a6c7-6e2d6f3dd4df|7a889399-fbca-4ffd-a52e-8c938f40eaab|Municipality's functions relating to employment equity e.g.. convening EE forums, facilitating diversity workshops charge-out to the rest of the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Charges:Departmental Charges:Employment Equity|3|Employment Equity|N/a|N|N/a|All|Y|CO001001013000000000000000000000000000|CO|001|001|013|000|000|000|000|000|000|000|000|000
382cdfe0-d007-4cea-99b8-31d80ca15f16|7a889399-fbca-4ffd-a52e-8c938f40eaab|Any other expenditure charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Expenditure|3|Expenditure|N/a|N|N/a|All|Y|CO001001014000000000000000000000000000|CO|001|001|014|000|000|000|000|000|000|000|000|000
578168e3-10b9-48dd-990c-8376bfa52c49|7a889399-fbca-4ffd-a52e-8c938f40eaab|Charges relating to the costs of providing planning and logistical support for city initiated events 'charge-out" to the rest of the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Charges:Departmental Charges:Event Management|3|Event Management|N/a|N|N/a|All|Y|CO001001015000000000000000000000000000|CO|001|001|015|000|000|000|000|000|000|000|000|000
659bd72d-d59e-47be-81ed-9ff49295e903|7a889399-fbca-4ffd-a52e-8c938f40eaab|Costs of providing general administrative functions across the organisation e.g. maintaining a record management system and providing a courier function charge-out to the rest of the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Charges:Departmental Charges:General Administration|3|General Administration|N/a|N|N/a|All|Y|CO001001016000000000000000000000000000|CO|001|001|016|000|000|000|000|000|000|000|000|000
5a4661f2-329d-4400-968a-ca198626cb51|7a889399-fbca-4ffd-a52e-8c938f40eaab|Cost of providing green electricity purchases within the organisation charge-out to users.|COSTING|Costing:Charges:Departmental Charges:Green Electricity|3|Green Electricity|N/a|N|N/a|All|Y|CO001001017000000000000000000000000000|CO|001|001|017|000|000|000|000|000|000|000|000|000
f38951d2-218c-417f-a619-6582cbaf4370|7a889399-fbca-4ffd-a52e-8c938f40eaab|Human Resource Recruitment charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Human Resource Recruitment|3|Human Resource Recruitment|N/a|N|N/a|All|Y|CO001001018000000000000000000000000000|CO|001|001|018|000|000|000|000|000|000|000|000|000
ad5c9220-ad53-4634-8817-47decb97f985|7a889399-fbca-4ffd-a52e-8c938f40eaab|Insurance Fees charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Insurance Fees|3|Insurance Fees|N/a|N|N/a|All|Y|CO001001019000000000000000000000000000|CO|001|001|019|000|000|000|000|000|000|000|000|000
ed65a4f0-6967-4848-a7cc-d1e33e678a9f|7a889399-fbca-4ffd-a52e-8c938f40eaab|Integrated Development Planning charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Integrated Development Planning|3|Integrated Development Planning|N/a|N|N/a|All|Y|CO001001020000000000000000000000000000|CO|001|001|020|000|000|000|000|000|000|000|000|000
e5d5d997-79d6-4766-8fe7-79284674244b|7a889399-fbca-4ffd-a52e-8c938f40eaab|Indigent charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Indigent|3|Indigent|N/a|N|N/a|All|Y|CO001001021000000000000000000000000000|CO|001|001|021|000|000|000|000|000|000|000|000|000
7235127d-c645-479d-aa85-aa6a917adfe1|7a889399-fbca-4ffd-a52e-8c938f40eaab|Insurance of Assets charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Insurance Assets|3|Insurance Assets|N/a|N|N/a|All|Y|CO001001022000000000000000000000000000|CO|001|001|022|000|000|000|000|000|000|000|000|000
e5e6231d-d5ba-46a1-8c91-5af463c7cf67|7a889399-fbca-4ffd-a52e-8c938f40eaab|Internal interest charges to the various directorates based on their funding requirements (primary external interest paid corporately from a finance cost centre) charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Internal Interest|3|Internal Interest|N/a|N|N/a|All|Y|CO001001023000000000000000000000000000|CO|001|001|023|000|000|000|000|000|000|000|000|000
502ce54f-fdcb-4a63-9140-acea48f77a1c|7a889399-fbca-4ffd-a52e-8c938f40eaab|Internal laboratory fees charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Internal Laboratory Fees|3|Internal Laboratory Fees|N/a|N|N/a|All|Y|CO001001024000000000000000000000000000|CO|001|001|024|000|000|000|000|000|000|000|000|000
bf0f834f-becc-42ad-93cc-abd14649961c|7a889399-fbca-4ffd-a52e-8c938f40eaab|Labour Relations fees charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Labour Relations|3|Labour Relations|N/a|N|N/a|All|Y|CO001001025000000000000000000000000000|CO|001|001|025|000|000|000|000|000|000|000|000|000
cfa55c65-71ab-4a0e-99dc-24c9e93cbd00|7a889399-fbca-4ffd-a52e-8c938f40eaab|Legal services fees charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Legal Services|3|Legal Services|N/a|N|N/a|All|Y|CO001001026000000000000000000000000000|CO|001|001|026|000|000|000|000|000|000|000|000|000
645ee584-d341-433f-b19e-a2f208d29ff0|7a889399-fbca-4ffd-a52e-8c938f40eaab|Management support fees charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Management Support|3|Management Support|N/a|N|N/a|All|Y|CO001001027000000000000000000000000000|CO|001|001|027|000|000|000|000|000|000|000|000|000
700b2501-a5f7-4db4-8710-5932cf736268|7a889399-fbca-4ffd-a52e-8c938f40eaab|Meter readers charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Meter Readers|3|Meter Readers|N/a|N|N/a|All|Y|CO001001028000000000000000000000000000|CO|001|001|028|000|000|000|000|000|000|000|000|000
216bf00e-8928-4cda-a668-fc1742d08d9d|7a889399-fbca-4ffd-a52e-8c938f40eaab|Municipal manager charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Municipal Management|3|Municipal Management|N/a|N|N/a|All|Y|CO001001029000000000000000000000000000|CO|001|001|029|000|000|000|000|000|000|000|000|000
75fff087-e546-45f8-8802-f0e056c3aa42|7a889399-fbca-4ffd-a52e-8c938f40eaab|Occupational health and safety  including employee wellness charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Occupational Health Safety and Employee wellness|3|Occupational Health Safety and Employee wellness|N/a|N|N/a|All|Y|CO001001030000000000000000000000000000|CO|001|001|030|000|000|000|000|000|000|000|000|000
3325f4b1-0c7b-457c-bdf2-f5da0ea5cede|7a889399-fbca-4ffd-a52e-8c938f40eaab|Office rentals charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Office Rentals|3|Office Rentals|N/a|N|N/a|All|Y|CO001001031000000000000000000000000000|CO|001|001|031|000|000|000|000|000|000|000|000|000
06ebcfd9-7d0c-41b3-8bc1-cfe589b80132|7a889399-fbca-4ffd-a52e-8c938f40eaab|Charge-out from the billing system for adhoc services including charges for rental of facilities via the Real Estate SAP module|COSTING|Costing:Charges:Departmental Charges:Other internal billings|3|Other internal billings|N/a|N|N/a|All|Y|CO001001032000000000000000000000000000|CO|001|001|032|000|000|000|000|000|000|000|000|000
c96620df-8d3f-4bd1-96b9-235edaff5ef4|7a889399-fbca-4ffd-a52e-8c938f40eaab|Payroll charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Payroll|3|Payroll|N/a|N|N/a|All|Y|CO001001033000000000000000000000000000|CO|001|001|033|000|000|000|000|000|000|000|000|000
52249466-1e18-4197-9d2b-b36cb6dac27d|7a889399-fbca-4ffd-a52e-8c938f40eaab|Charge-out from the billing system for plot cleaning on City's properties.|COSTING|Costing:Charges:Departmental Charges:Plot Cleaning|3|Plot Cleaning|N/a|N|N/a|All|Y|CO001001034000000000000000000000000000|CO|001|001|034|000|000|000|000|000|000|000|000|000
e27066e3-8eb6-4907-a47a-f78c89a4ade8|7a889399-fbca-4ffd-a52e-8c938f40eaab|Personnel related internal insurance charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Personnel Related Internal Insurance|3|Personnel Related Internal Insurance|N/a|N|N/a|All|Y|CO001001035000000000000000000000000000|CO|001|001|035|000|000|000|000|000|000|000|000|000
02784e7f-a775-46c2-9fa1-d4d52231867f|7a889399-fbca-4ffd-a52e-8c938f40eaab|Postal services charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Postal Services|3|Postal Services|N/a|N|N/a|All|Y|CO001001036000000000000000000000000000|CO|001|001|036|000|000|000|000|000|000|000|000|000
b2509336-7607-4329-9692-bb03cc64c7e9|7a889399-fbca-4ffd-a52e-8c938f40eaab|Procurement charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Procurement|3|Procurement|N/a|N|N/a|All|Y|CO001001037000000000000000000000000000|CO|001|001|037|000|000|000|000|000|000|000|000|000
c74acd95-c57d-4185-8195-9f6d54b93685|7a889399-fbca-4ffd-a52e-8c938f40eaab|Project management charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Project Management|3|Project Management|N/a|N|N/a|All|Y|CO001001038000000000000000000000000000|CO|001|001|038|000|000|000|000|000|000|000|000|000
593d2a81-ebab-4424-bbb3-fb8dfa6a30d8|7a889399-fbca-4ffd-a52e-8c938f40eaab|Rates charge-out to user departments.|COSTING|Costing:Charges:Departmental Charges:Rates Charges|3|Rates Charges|N/a|N|N/a|All|Y|CO001001039000000000000000000000000000|CO|001|001|039|000|000|000|000|000|000|000|000|000
9ccf0cf3-b24a-4db6-800a-2a0645eddef1|7a889399-fbca-4ffd-a52e-8c938f40eaab|Resource planning  charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Resource and Planning|3|Resource and Planning|N/a|N|N/a|All|Y|CO001001040000000000000000000000000000|CO|001|001|040|000|000|000|000|000|000|000|000|000
2df3fe26-f274-421c-9d67-8c80a0939959|7a889399-fbca-4ffd-a52e-8c938f40eaab|Revenue management charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Revenue Management|3|Revenue Management|N/a|N|N/a|All|Y|CO001001041000000000000000000000000000|CO|001|001|041|000|000|000|000|000|000|000|000|000
9ed300f9-2835-4cdb-8872-09105b09aec8|7a889399-fbca-4ffd-a52e-8c938f40eaab|Security charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Security|3|Security|N/a|N|N/a|All|N|CO001001042000000000000000000000000000|CO|001|001|042|000|000|000|000|000|000|000|000|000
b3342358-62fe-44ee-ba00-85eb49fb35bd|9ed300f9-2835-4cdb-8872-09105b09aec8|Security services charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Security:Security Services|4|Security Services|N/a|N|N/a|All|Y|CO001001042001000000000000000000000000|CO|001|001|042|001|000|000|000|000|000|000|000|000
6d8e2347-8494-413a-9b8a-fa1932bdca2f|9ed300f9-2835-4cdb-8872-09105b09aec8|Security system maintenance charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Security:Security System Maintenance|4|Security System Maintenance|N/a|N|N/a|All|Y|CO001001042002000000000000000000000000|CO|001|001|042|002|000|000|000|000|000|000|000|000
2928ca96-0243-4419-9f70-72673cb48d5d|7a889399-fbca-4ffd-a52e-8c938f40eaab|Specialist financial management charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Specialist Financial Management|3|Specialist Financial Management|N/a|N|N/a|All|Y|CO001001043000000000000000000000000000|CO|001|001|043|000|000|000|000|000|000|000|000|000
322e489c-579e-4486-9b3e-caea40ac572d|7a889399-fbca-4ffd-a52e-8c938f40eaab|Telephone charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Telephone|3|Telephone|N/a|N|N/a|All|Y|CO001001044000000000000000000000000000|CO|001|001|044|000|000|000|000|000|000|000|000|000
3576aed4-39f9-48c4-9c8e-6563d510fc3d|7a889399-fbca-4ffd-a52e-8c938f40eaab|Telephone  maintenance charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Telephone: Maintenance|3|Telephone: Maintenance|N/a|N|N/a|All|Y|CO001001045000000000000000000000000000|CO|001|001|045|000|000|000|000|000|000|000|000|000
fdd69e5e-7d93-4ea5-97b0-d7a5881a9c01|7a889399-fbca-4ffd-a52e-8c938f40eaab|Training and Development charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Training and Development|3|Training and Development|N/a|N|N/a|All|Y|CO001001046000000000000000000000000000|CO|001|001|046|000|000|000|000|000|000|000|000|000
4af0f8cd-ee7f-4731-9709-ac017311ff8a|7a889399-fbca-4ffd-a52e-8c938f40eaab|Valuations charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Valuations|3|Valuations|N/a|N|N/a|All|Y|CO001001047000000000000000000000000000|CO|001|001|047|000|000|000|000|000|000|000|000|000
3816a8a6-5d2c-46bb-8d4e-6d68b1685235|7a889399-fbca-4ffd-a52e-8c938f40eaab|Internally manufactured materials charge-out to receiving departments within a cost recovery agreement.|COSTING|Costing:Charges:Departmental Charges:Internally Manufactures Materials|3|Internally Manufactures Materials|N/a|N|N/a|All|Y|CO001001048000000000000000000000000000|CO|001|001|048|000|000|000|000|000|000|000|000|000
6e8178c3-d866-4324-a28c-b22fb7298fae|7aef13c1-b93e-44ec-ab43-b2776e0a8446|This refers to departmental use of internal services such as electricity, water, waste water management and waste management, for example cost allocation for the electricity department’s water.|COSTING|Costing:Charges:Internal Billing|2|Internal Billing|N/a|N|N/a|All|N|CO001002000000000000000000000000000000|CO|001|002|000|000|000|000|000|000|000|000|000|000
f93906c7-2a41-476e-b1b2-1b3ce1404409|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing system for the bulk provision of refuse, waste water, water and the water research levy by the various services to the applicable cost centres|COSTING|Costing:Charges:Internal Billing:Bulk Services|3|Bulk Services|N/a|N|N/a|All|Y|CO001002001000000000000000000000000000|CO|001|002|001|000|000|000|000|000|000|000|000|000
f5485865-434a-400d-b9be-0d13e0f15231|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing system for compost sales by the Solid Waste department to City users or maintenance depots e.g. Parks depots|COSTING|Costing:Charges:Internal Billing:Compost Sales|3|Compost Sales|N/a|N|N/a|All|Y|CO001002002000000000000000000000000000|CO|001|002|002|000|000|000|000|000|000|000|000|000
086dc8d0-596d-4b20-8d73-48c0b632e35f|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out for connections passed on to internal users.|COSTING|Costing:Charges:Internal Billing:Connection Fees|3|Connection Fees|N/a|N|N/a|All|Y|CO001002003000000000000000000000000000|CO|001|002|003|000|000|000|000|000|000|000|000|000
56456df1-8048-4ed9-8fe1-f2ec3715cde2|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing system for dumping or disposal of waste at landfill sites.|COSTING|Costing:Charges:Internal Billing:Dumping Cost|3|Dumping Cost|N/a|N|N/a|All|Y|CO001002004000000000000000000000000000|CO|001|002|004|000|000|000|000|000|000|000|000|000
6a28654b-e6a4-4d6a-907e-f8742217a694|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for electricity consumption by internal users.|COSTING|Costing:Charges:Internal Billing:Electricity Consumption|3|Electricity Consumption|N/a|N|N/a|All|Y|CO001002005000000000000000000000000000|CO|001|002|005|000|000|000|000|000|000|000|000|000
d7ac6288-b672-450b-9770-427e03eb6b74|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for electricity consumption specific to "streetlights".|COSTING|Costing:Charges:Internal Billing:Electricity Streetlights|3|Electricity Streetlights|N/a|N|N/a|All|Y|CO001002006000000000000000000000000000|CO|001|002|006|000|000|000|000|000|000|000|000|000
0e6181b7-c322-4d64-8b4d-b6c90da21af2|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for electricity consumption specific to "traffic lights".|COSTING|Costing:Charges:Internal Billing:Electricity Traffic Lights|3|Electricity Traffic Lights|N/a|N|N/a|All|Y|CO001002007000000000000000000000000000|CO|001|002|007|000|000|000|000|000|000|000|000|000
75bfe7ed-6d2f-499c-b43a-64ca41df8c32|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for other internal billings.|COSTING|Costing:Charges:Internal Billing:Other internal billings|3|Other internal billings|N/a|N|N/a|All|Y|CO001002008000000000000000000000000000|CO|001|002|008|000|000|000|000|000|000|000|000|000
e6442dc6-41ca-4d93-892f-7c21cc44459b|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for refuse removal.|COSTING|Costing:Charges:Internal Billing:Refuse Removal|3|Refuse Removal|N/a|N|N/a|All|Y|CO001002009000000000000000000000000000|CO|001|002|009|000|000|000|000|000|000|000|000|000
fb201c5d-c2aa-4fee-8c75-158eaf9bd5a5|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for sanitation charges.|COSTING|Costing:Charges:Internal Billing:Sanitation Charges|3|Sanitation Charges|N/a|N|N/a|All|Y|CO001002010000000000000000000000000000|CO|001|002|010|000|000|000|000|000|000|000|000|000
63d6f7db-e072-45a0-90bc-b32685f43512|6e8178c3-d866-4324-a28c-b22fb7298fae|Charge-out from the billing systems for water consumption.|COSTING|Costing:Charges:Internal Billing:Water Consumption|3|Water Consumption|N/a|N|N/a|All|Y|CO001002011000000000000000000000000000|CO|001|002|011|000|000|000|000|000|000|000|000|000
19e1e6ed-d45d-4742-bb8b-b386f95f91dc|7aef13c1-b93e-44ec-ab43-b2776e0a8446|Charge-out of resources  utilised by various departments, for example allocation of labour are based on time sheets, and the allocation of vehicles and plant equipment are based on log sheets.|COSTING|Costing:Charges:Activity Based Charges|2|Activity Based Charges|N/a|N|N/a|All|N|CO001003000000000000000000000000000000|CO|001|003|000|000|000|000|000|000|000|000|000|000
36417747-5db6-49fe-a995-9ee8854ee8ea|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of contract and project management based on allocation principles as agreed on in a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Contract and Project Management|3|Contract and Project Management|N/a|N|N/a|All|Y|CO001003001000000000000000000000000000|CO|001|003|001|000|000|000|000|000|000|000|000|000
5eb59b84-ddb9-47aa-b457-f882bc297289|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out for cultivation of plant/flowers in administrative offices/buildings by departments within the municipality based on predefined rates/cost.   All services e.g. watering, pruning, plant swopping etc. are included in the predefined rate in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Cultivation of Plants/Flowers and Compost|3|Cultivation of Plants/Flowers and Compost|N/a|N|N/a|All|Y|CO001003002000000000000000000000000000|CO|001|003|002|000|000|000|000|000|000|000|000|000
6d83e62b-49af-4682-b2a1-4f8a29101da3|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out for services rendered to events and films for example guards attending special events to ensure the safety of the people present based on a predefined rate/cost in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Events and Filming|3|Events and Filming|N/a|N|N/a|All|Y|CO001003003000000000000000000000000000|CO|001|003|003|000|000|000|000|000|000|000|000|000
fe4ce27c-1753-4873-ae87-69fa919f7b8a|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out to internal services for fire patrol duties at special events, installation and building audits to ensure adherence to regulations based on predefined rate/cost in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Fire Brigade Charges|3|Fire Brigade Charges|N/a|N|N/a|All|Y|CO001003004000000000000000000000000000|CO|001|003|004|000|000|000|000|000|000|000|000|000
fbe1984f-96f6-4d0e-bccc-fec7346afa44|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out for the hire of hall/civic/recreation centres for use by departments based on a predetermined rate for usage e.g. per day or per hour and based on size of venue in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Hire of Hall/Civic/Recreation Centre|3|Hire of Hall/Civic/Recreation Centre|N/a|N|N/a|All|Y|CO001003005000000000000000000000000000|CO|001|003|005|000|000|000|000|000|000|000|000|000
1e6875e5-84da-4a34-91fe-e411661f5ed8|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of labour cost to internal users based on time and log sheets in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Labour|3|Labour|N/a|N|N/a|All|N|CO001003006000000000000000000000000000|CO|001|003|006|000|000|000|000|000|000|000|000|000
dd9839e0-d461-45bc-b7ff-f3bc9dae8398|1e6875e5-84da-4a34-91fe-e411661f5ed8|Charge-out of labour cost to capital to internal users based on time and log sheets in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Labour:Capital|4|Capital|N/a|N|N/a|All|Y|CO001003006001000000000000000000000000|CO|001|003|006|001|000|000|000|000|000|000|000|000
f5df926c-fd1a-40b6-94ba-cebf7fc5e844|1e6875e5-84da-4a34-91fe-e411661f5ed8|Charge-out of labour to operating cost for maintenance and operating projects.  The recovery will be done on for example on  actual hours worked at an agreed rate (including direct and indirect costs) in terms of a cost recovery agreement.-|COSTING|Costing:Charges:Activity Based Charges:Labour:Operating|4|Operating|N/a|N|N/a|All|Y|CO001003006002000000000000000000000000|CO|001|003|006|002|000|000|000|000|000|000|000|000
2e60fde6-8885-461f-87fc-201cf9bc7819|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out based on floor space occupying per building/depot/workshop. Costs are allocated against the cost centre and the monthly actual expense are assessed electronically according to the predefined proportion or on a predetermined rate per m² (activity price) in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Office Rental|3|Office Rental|N/a|N|N/a|All|Y|CO001003007000000000000000000000000000|CO|001|003|007|000|000|000|000|000|000|000|000|000
0ca66d7f-1551-4a9c-bad4-11e8901977af|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of printing or reproduction cost for work done by or at another cost centre or department.  Activities in this regard will include copies, litho printing, binding and laminating etc.  as well as franking machines in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Printing Service|3|Printing Service|N/a|N|N/a|All|Y|CO001003008000000000000000000000000000|CO|001|003|008|000|000|000|000|000|000|000|000|000
bc8134d3-730c-483a-a019-1db0ef9d0600|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of printing, reproduction and postage cost for work done by or at another cost centre or department.  Activities in this regard will include copies, litho printing, binding and laminating etc.  as well as franking machines in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Printing/Reproduction and Postage|3|Printing/Reproduction and Postage|N/a|N|N/a|All|Y|CO001003009000000000000000000000000000|CO|001|003|009|000|000|000|000|000|000|000|000|000
40842356-fd8d-4949-8fae-13a388b7ea2d|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge out of pumping cost at power station based on an agreed rate in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Pumping Cost at Power Stations|3|Pumping Cost at Power Stations|N/a|N|N/a|All|Y|CO001003010000000000000000000000000000|CO|001|003|010|000|000|000|000|000|000|000|000|000
ee6e3073-f3b1-47b1-b7a4-eb5e408cc163|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out for scientific services with relevance to  testing of water, monitor air pollution, testing swimming pool water and other scientific related tests based on a predetermined rate in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Scientific Services|3|Scientific Services|N/a|N|N/a|All|Y|CO001003011000000000000000000000000000|CO|001|003|011|000|000|000|000|000|000|000|000|000
ee4723cc-e6dd-4544-ba5d-a18b02706dc9|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of security services required by departments/sections or buildings (fixed assets) for access control, cash in transit etc, based on a predetermined rate in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Security Services|3|Security Services|N/a|N|N/a|All|Y|CO001003012000000000000000000000000000|CO|001|003|012|000|000|000|000|000|000|000|000|000
1a0545f3-d132-43be-8aba-c1d9e7a7572a|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of services provided by the specialised electronic and radio section for radio maintenance and the support of CCTV equipment, public address systems, access control systems, smoke detection equipment, etc. by the various departments within the municipality. This include the use of radio trucking instead of conventional radios.  Allocation is based on predetermined rates in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Specialised Electronic and Radio Services|3|Specialised Electronic and Radio Services|N/a|N|N/a|All|Y|CO001003013000000000000000000000000000|CO|001|003|013|000|000|000|000|000|000|000|000|000
fc51fcc8-bd47-4e1f-bbb4-ac51d4e0c5a4|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of telephone expenses incurred per extension per cost centre.  These extensions are on the internal telephone system and managed corporately.  Cost include infrastructure network cost and call cost. Call costs are the costs incurred to make an external call via an external service provider for example Telkom, MTN, Vodacom.  Infrastructure network costs are the costs to have a telephone instrument and the facility to make internal calls on the internal network without incurring of an external expense. Telephones and fax extensions are also included in this item.  Allocation is based on predetermined rates in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Telephone and Internet|3|Telephone and Internet|N/a|N|N/a|All|Y|CO001003014000000000000000000000000000|CO|001|003|014|000|000|000|000|000|000|000|000|000
0a940152-441c-43aa-94d6-2ba4cf821ba8|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of cost for training provided to staff from internal resources based on predetermined rates in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Training|3|Training|N/a|N|N/a|All|Y|CO001003015000000000000000000000000000|CO|001|003|015|000|000|000|000|000|000|000|000|000
7200aa5a-53b3-4368-bea5-bbb1024f0971|19e1e6ed-d45d-4742-bb8b-b386f95f91dc|Charge-out of plant and equipment to internal users based on a predetermined rate in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Vehicles, Plant and Equipment|3|Vehicles, Plant and Equipment|N/a|N|N/a|All|N|CO001003016000000000000000000000000000|CO|001|003|016|000|000|000|000|000|000|000|000|000
6b82245e-3e6c-424f-b626-61be8a74227a|7200aa5a-53b3-4368-bea5-bbb1024f0971|Charge out of plant and equipment to capital - allocation of plant and equipment utilised in capital projects based on actual measurement of usage for example per hour or km at an agreed rate (only including direct costs) in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Vehicles, Plant and Equipment:Capital|4|Capital|N/a|N|N/a|All|Y|CO001003016001000000000000000000000000|CO|001|003|016|001|000|000|000|000|000|000|000|000
36d0baa2-f1cb-4ee7-ace6-82a5b73f00d8|7200aa5a-53b3-4368-bea5-bbb1024f0971|Charge-out of plant and equipment to operating - allocation of plant and equipment utilised in maintenance and general operations. The recovery will be done on actual measurement of usage for example per hour or km at an agreed rate (including direct and indirect costs) in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Vehicles, Plant and Equipment:Operating|4|Operating|N/a|N|N/a|All|Y|CO001003016002000000000000000000000000|CO|001|003|016|002|000|000|000|000|000|000|000|000
df065672-e711-4b9e-aebd-504724d286ef|7200aa5a-53b3-4368-bea5-bbb1024f0971|Charge-out of fleet and equipment rental - rental of vehicles, plant and equipment  from a centralised fleet management.  Rates will include a fixed rate and a running rate component in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Vehicles, Plant and Equipment:Rental|4|Rental|N/a|N|N/a|All|Y|CO001003016003000000000000000000000000|CO|001|003|016|003|000|000|000|000|000|000|000|000
e1eb419e-0a40-443f-b16c-df83e696001f|7200aa5a-53b3-4368-bea5-bbb1024f0971|Charge-out of vehicle to capital - allocation of vehicles utilised in Capital projects.  The recovery will be done on actual measurement of usage for example per hour or km at an agreed rate (only including direct  costs) in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Vehicles, Plant and Equipment:Vehicle to Capital|4|Vehicle to Capital|N/a|N|N/a|All|Y|CO001003016004000000000000000000000000|CO|001|003|016|004|000|000|000|000|000|000|000|000
dbe6c7a5-176b-43ba-b713-55a79fa029a6|7200aa5a-53b3-4368-bea5-bbb1024f0971|Charge out of vehicle to operating - allocation of vehicles utilised in maintenance and general operations. The recovery will be done on actual measurement of usage for example per hour or km at an agreed rate (including direct and indirect costs) in terms of a cost recovery agreement.|COSTING|Costing:Charges:Activity Based Charges:Vehicles, Plant and Equipment:Vehicle to Operating|4|Vehicle to Operating|N/a|N|N/a|All|Y|CO001003016005000000000000000000000000|CO|001|003|016|005|000|000|000|000|000|000|000|000
e2585e2e-949e-4cc8-8ede-1ddcb5438a7f|1deb6fa3-b56a-4a06-a4bf-6a9fcf0900bd|Distinction is made at this level between "charges to receiving departments  and recoveries made be sending departments".    This specific is for recoveries by sender departments.|COSTING|Costing:Recoveries|1|Recoveries|N/a|N|N/a|All|N|CO002000000000000000000000000000000000|CO|002|000|000|000|000|000|000|000|000|000|000|000
000ad720-9702-4f8a-92fe-2a8b4785f511|e2585e2e-949e-4cc8-8ede-1ddcb5438a7f|This refers to the allocation of overheads (receiving department) to a cost centre used by multiple functions, such as Information Technology; for example, pro rata allocations based on the number of service points or users such as the electricity department.|COSTING|Costing:Recoveries:Departmental Recoveries|2|Departmental Recoveries|N/a|N|N/a|All|N|CO002001000000000000000000000000000000|CO|002|001|000|000|000|000|000|000|000|000|000|000
996ed6ff-2de9-40af-acf5-304fe07fdf6e|000ad720-9702-4f8a-92fe-2a8b4785f511|Accounting overheads Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Accounting|3|Accounting|N/a|N|N/a|All|Y|CO002001001000000000000000000000000000|CO|002|001|001|000|000|000|000|000|000|000|000|000
9104b253-c5fb-47b6-b20b-25bc93528454|000ad720-9702-4f8a-92fe-2a8b4785f511|Asset management overheads Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Asset Management|3|Asset Management|N/a|N|N/a|All|Y|CO002001002000000000000000000000000000|CO|002|001|002|000|000|000|000|000|000|000|000|000
168fdb56-50d5-4975-ac02-b7a019f69f53|000ad720-9702-4f8a-92fe-2a8b4785f511|Audit fees overheads Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Audit Fees (External)|3|Audit Fees (External)|N/a|N|N/a|All|Y|CO002001003000000000000000000000000000|CO|002|001|003|000|000|000|000|000|000|000|000|000
25591a75-2ff0-4ab7-b09c-713aa924f794|000ad720-9702-4f8a-92fe-2a8b4785f511|Performance of Internal audits, special investigations, forensic audits and risk management Recovery to the receiving departments within a  cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Internal Audits, Investigation and Risks|3|Internal Audits, Investigation and Risks|N/a|N|N/a|All|Y|CO002001004000000000000000000000000000|CO|002|001|004|000|000|000|000|000|000|000|000|000
304cf0af-9e9e-45f5-a886-d5d371ec60b7|000ad720-9702-4f8a-92fe-2a8b4785f511|Budgets overheads Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Budgets|3|Budgets|N/a|N|N/a|All|Y|CO002001005000000000000000000000000000|CO|002|001|005|000|000|000|000|000|000|000|000|000
f66e7ae8-0690-4689-98fd-40ce61f80754|000ad720-9702-4f8a-92fe-2a8b4785f511|Cleaning services Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Cleaning Services|3|Cleaning Services|N/a|N|N/a|All|Y|CO002001006000000000000000000000000000|CO|002|001|006|000|000|000|000|000|000|000|000|000
b3186ca4-52ea-4b70-9321-d6a3434683cd|000ad720-9702-4f8a-92fe-2a8b4785f511|Internal and external communication functions Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Communication, Information and External Relations|3|Communication, Information and External Relations|N/a|N|N/a|All|Y|CO002001007000000000000000000000000000|CO|002|001|007|000|000|000|000|000|000|000|000|000
5a02a6aa-8a05-46eb-ab5a-7aa91b37f4cf|000ad720-9702-4f8a-92fe-2a8b4785f511|internal and external communication Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Communication|3|Communication|N/a|N|N/a|All|N|CO002001008000000000000000000000000000|CO|002|001|008|000|000|000|000|000|000|000|000|000
05ff368a-44cf-4c35-9393-e00ab27bdbea|5a02a6aa-8a05-46eb-ab5a-7aa91b37f4cf|Information Technology System Application Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Communication:Information Technology System Application|4|Information Technology System Application|N/a|N|N/a|All|Y|CO002001008001000000000000000000000000|CO|002|001|008|001|000|000|000|000|000|000|000|000
c063a2a4-1037-499a-9049-e29a216d62af|5a02a6aa-8a05-46eb-ab5a-7aa91b37f4cf|Information Technology Data Ware Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Communication:Information Technology Data Ware|4|Information Technology Data Ware|N/a|N|N/a|All|Y|CO002001008002000000000000000000000000|CO|002|001|008|002|000|000|000|000|000|000|000|000
acf0f092-ab0e-4019-9d6f-0fa9eef40a4b|5a02a6aa-8a05-46eb-ab5a-7aa91b37f4cf|Information Technology Data Lines Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Communication:Information Technology Data Lines|4|Information Technology Data Lines|N/a|N|N/a|All|Y|CO002001008003000000000000000000000000|CO|002|001|008|003|000|000|000|000|000|000|000|000
2f3abbc7-8cdf-4b12-a5f1-f3071b4eac42|5a02a6aa-8a05-46eb-ab5a-7aa91b37f4cf|Information Technology Radio Maintenance Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Communication:Information Technology Radio Maintenance|4|Information Technology Radio Maintenance|N/a|N|N/a|All|Y|CO002001008004000000000000000000000000|CO|002|001|008|004|000|000|000|000|000|000|000|000
56d1c48c-a180-4129-ade1-206e0adfa4b5|000ad720-9702-4f8a-92fe-2a8b4785f511|Cross Subsidisation Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Cross Subsidisation|3|Cross Subsidisation|N/a|N|N/a|All|Y|CO002001009000000000000000000000000000|CO|002|001|009|000|000|000|000|000|000|000|000|000
eb4d4c7f-75ee-4404-ac50-e982f983a05e|000ad720-9702-4f8a-92fe-2a8b4785f511|Political structure and committees (e.g. mayor's office, sub council offices) of the City Recovery to the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Recoveries:Departmental Recoveries:Democratic Process|3|Democratic Process|N/a|N|N/a|All|Y|CO002001010000000000000000000000000000|CO|002|001|010|000|000|000|000|000|000|000|000|000
398e52c7-052f-48e1-a13b-090bdca8c159|000ad720-9702-4f8a-92fe-2a8b4785f511|Directorate Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Directorate|3|Directorate|N/a|N|N/a|All|Y|CO002001011000000000000000000000000000|CO|002|001|011|000|000|000|000|000|000|000|000|000
cbb72383-000d-49bf-8c9b-84fe082d374c|000ad720-9702-4f8a-92fe-2a8b4785f511|Employee benefits Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Employee Benefits|3|Employee Benefits|N/a|N|N/a|All|Y|CO002001012000000000000000000000000000|CO|002|001|012|000|000|000|000|000|000|000|000|000
454ef512-82c2-4297-bf12-c3aaf2ad595a|000ad720-9702-4f8a-92fe-2a8b4785f511|City's functions relating to employment equity e.g.. convening EE forums, facilitating diversity workshops Recovery to the rest of the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Recoveries:Departmental Recoveries:Employment Equity|3|Employment Equity|N/a|N|N/a|All|Y|CO002001013000000000000000000000000000|CO|002|001|013|000|000|000|000|000|000|000|000|000
0c8d1e6c-174f-4013-988f-7133fd421e76|000ad720-9702-4f8a-92fe-2a8b4785f511|Any other expenditure Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Expenditure|3|Expenditure|N/a|N|N/a|All|Y|CO002001014000000000000000000000000000|CO|002|001|014|000|000|000|000|000|000|000|000|000
aa23afa0-5bb7-4bef-a9f8-9154f308d26c|000ad720-9702-4f8a-92fe-2a8b4785f511|Charges relating to the costs of providing planning and logistical support for city initiated events 'charge-out" to the rest of the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Recoveries:Departmental Recoveries:Event Management|3|Event Management|N/a|N|N/a|All|Y|CO002001015000000000000000000000000000|CO|002|001|015|000|000|000|000|000|000|000|000|000
cdbeed4d-2cba-4bb1-89b9-9b07306954c1|000ad720-9702-4f8a-92fe-2a8b4785f511|Costs of providing general administrative functions across the organisation e.g. maintaining a record management system and providing a courier function Recovery to the rest of the organisation based on identified activities and agreed to in a cost recovery agreement between the sender and receiver of cost.|COSTING|Costing:Recoveries:Departmental Recoveries:General Administration|3|General Administration|N/a|N|N/a|All|Y|CO002001016000000000000000000000000000|CO|002|001|016|000|000|000|000|000|000|000|000|000
510857cd-503b-4a11-be7a-11be263580b8|000ad720-9702-4f8a-92fe-2a8b4785f511|Cost of providing green electricity purchases within the organisation Recovery from the receiving department.|COSTING|Costing:Recoveries:Departmental Recoveries:Green Electricity|3|Green Electricity|N/a|N|N/a|All|Y|CO002001017000000000000000000000000000|CO|002|001|017|000|000|000|000|000|000|000|000|000
add9b628-cb5e-4412-86bd-9e047a1183c0|000ad720-9702-4f8a-92fe-2a8b4785f511|Human Resource Recruitment Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Human Resource Recruitment|3|Human Resource Recruitment|N/a|N|N/a|All|Y|CO002001018000000000000000000000000000|CO|002|001|018|000|000|000|000|000|000|000|000|000
fa01d4d8-f7ef-46e3-ab99-3fa4860eabe8|000ad720-9702-4f8a-92fe-2a8b4785f511|Insurance Fees Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Insurance Fees|3|Insurance Fees|N/a|N|N/a|All|Y|CO002001019000000000000000000000000000|CO|002|001|019|000|000|000|000|000|000|000|000|000
80079711-1772-4aa0-a348-18dd301a9980|000ad720-9702-4f8a-92fe-2a8b4785f511|Integrated Development Planning Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Integrated Development Planning|3|Integrated Development Planning|N/a|N|N/a|All|Y|CO002001020000000000000000000000000000|CO|002|001|020|000|000|000|000|000|000|000|000|000
419fc48f-9b6c-4406-b30a-22c26faa7224|000ad720-9702-4f8a-92fe-2a8b4785f511|Indigent Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Indigent|3|Indigent|N/a|N|N/a|All|Y|CO002001021000000000000000000000000000|CO|002|001|021|000|000|000|000|000|000|000|000|000
be1330ed-9961-4920-a2b1-327f12ca8ed7|000ad720-9702-4f8a-92fe-2a8b4785f511|Insurance of Assets Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Insurance Assets|3|Insurance Assets|N/a|N|N/a|All|Y|CO002001022000000000000000000000000000|CO|002|001|022|000|000|000|000|000|000|000|000|000
9f8b8912-0039-45da-970a-f108a2ee03f4|000ad720-9702-4f8a-92fe-2a8b4785f511|Internal interest charges to the various directorates based on their funding requirements (primary external interest paid corporately from a finance cost centre) Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Internal Interest|3|Internal Interest|N/a|N|N/a|All|Y|CO002001023000000000000000000000000000|CO|002|001|023|000|000|000|000|000|000|000|000|000
1ac756c4-0e17-47f3-820c-f12811a7209d|000ad720-9702-4f8a-92fe-2a8b4785f511|Internal laboratory fees Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Internal Laboratory Fees|3|Internal Laboratory Fees|N/a|N|N/a|All|Y|CO002001024000000000000000000000000000|CO|002|001|024|000|000|000|000|000|000|000|000|000
7870c78b-9899-4d97-85f0-d7123806c99f|000ad720-9702-4f8a-92fe-2a8b4785f511|Labour Relations fees Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Labour Relations|3|Labour Relations|N/a|N|N/a|All|Y|CO002001025000000000000000000000000000|CO|002|001|025|000|000|000|000|000|000|000|000|000
56e8f05b-3428-4a92-b65e-6dc0fad46ffe|000ad720-9702-4f8a-92fe-2a8b4785f511|Legal services fees Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Legal Services|3|Legal Services|N/a|N|N/a|All|Y|CO002001026000000000000000000000000000|CO|002|001|026|000|000|000|000|000|000|000|000|000
568532fd-ee7f-4139-b65e-ab58c0e51400|000ad720-9702-4f8a-92fe-2a8b4785f511|Management support fees Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Management Support|3|Management Support|N/a|N|N/a|All|Y|CO002001027000000000000000000000000000|CO|002|001|027|000|000|000|000|000|000|000|000|000
7b441976-df35-4a93-8d18-d67a6a2d5f9b|000ad720-9702-4f8a-92fe-2a8b4785f511|Meter readers Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Meter Readers|3|Meter Readers|N/a|N|N/a|All|Y|CO002001028000000000000000000000000000|CO|002|001|028|000|000|000|000|000|000|000|000|000
938d9778-49cc-48fb-afc0-08813725d061|000ad720-9702-4f8a-92fe-2a8b4785f511|Municipal manager Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Municipal Management|3|Municipal Management|N/a|N|N/a|All|Y|CO002001029000000000000000000000000000|CO|002|001|029|000|000|000|000|000|000|000|000|000
9c14250e-fc13-42d5-b297-e8e962a6afeb|000ad720-9702-4f8a-92fe-2a8b4785f511|Charge-out from the billing system for adhoc services including charges for rental of facilities via the Real Estate SAP module|COSTING|Costing:Recoveries:Departmental Recoveries:Other internal billings|3|Other internal billings|N/a|N|N/a|All|Y|CO002001030000000000000000000000000000|CO|002|001|030|000|000|000|000|000|000|000|000|000
0ef02878-2f17-4f9e-a46d-7a24fa234324|000ad720-9702-4f8a-92fe-2a8b4785f511|Occupational health and safety  including employee wellness Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Occupational Health Safety and Employee wellness|3|Occupational Health Safety and Employee wellness|N/a|N|N/a|All|Y|CO002001031000000000000000000000000000|CO|002|001|031|000|000|000|000|000|000|000|000|000
068c9981-1794-4ba6-badf-0c6671e830f8|000ad720-9702-4f8a-92fe-2a8b4785f511|Office rentals Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Office Rentals|3|Office Rentals|N/a|N|N/a|All|Y|CO002001032000000000000000000000000000|CO|002|001|032|000|000|000|000|000|000|000|000|000
592dd396-ba2e-4d73-9653-89349ef29bf5|000ad720-9702-4f8a-92fe-2a8b4785f511|Payroll Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Payroll|3|Payroll|N/a|N|N/a|All|Y|CO002001033000000000000000000000000000|CO|002|001|033|000|000|000|000|000|000|000|000|000
64f73351-7a82-4912-a1bf-cc57572c2a0d|000ad720-9702-4f8a-92fe-2a8b4785f511|Personnel related internal insurance Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Personnel Related Internal Insurance|3|Personnel Related Internal Insurance|N/a|N|N/a|All|Y|CO002001034000000000000000000000000000|CO|002|001|034|000|000|000|000|000|000|000|000|000
d382461d-00bd-43df-aa00-099b5e00a293|000ad720-9702-4f8a-92fe-2a8b4785f511|Charge-out from the billing system for plot cleaning on City's properties.|COSTING|Costing:Recoveries:Departmental Recoveries:Plot Cleaning|3|Plot Cleaning|N/a|N|N/a|All|Y|CO002001035000000000000000000000000000|CO|002|001|035|000|000|000|000|000|000|000|000|000
6b023f02-baa2-4e8f-b35d-629fb2bf8a46|000ad720-9702-4f8a-92fe-2a8b4785f511|Postal services Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Postal Services|3|Postal Services|N/a|N|N/a|All|Y|CO002001036000000000000000000000000000|CO|002|001|036|000|000|000|000|000|000|000|000|000
f9c5d5e6-4b00-444f-83c7-8e7a2012817a|000ad720-9702-4f8a-92fe-2a8b4785f511|Procurement Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Procurement|3|Procurement|N/a|N|N/a|All|Y|CO002001037000000000000000000000000000|CO|002|001|037|000|000|000|000|000|000|000|000|000
a8598c26-99d7-4220-9eea-0791ad8c5e51|000ad720-9702-4f8a-92fe-2a8b4785f511|Project management Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Project Management|3|Project Management|N/a|N|N/a|All|Y|CO002001038000000000000000000000000000|CO|002|001|038|000|000|000|000|000|000|000|000|000
fc644e70-139d-4d39-8273-4f2e559a2b8b|000ad720-9702-4f8a-92fe-2a8b4785f511|Rates charge-out to user departments.|COSTING|Costing:Recoveries:Departmental Recoveries:Rates Charges|3|Rates Charges|N/a|N|N/a|All|Y|CO002001039000000000000000000000000000|CO|002|001|039|000|000|000|000|000|000|000|000|000
dfca99c7-a1c6-47f8-8cc6-73bc8e9a0431|000ad720-9702-4f8a-92fe-2a8b4785f511|Resource planning  Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Resource and Planning|3|Resource and Planning|N/a|N|N/a|All|Y|CO002001040000000000000000000000000000|CO|002|001|040|000|000|000|000|000|000|000|000|000
d4cd0a67-d131-43b1-bd06-3b05c51fa499|000ad720-9702-4f8a-92fe-2a8b4785f511|Revenue management Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Revenue Management|3|Revenue Management|N/a|N|N/a|All|Y|CO002001041000000000000000000000000000|CO|002|001|041|000|000|000|000|000|000|000|000|000
e15fb87c-cf11-4e6d-9812-4240e5dc68cc|000ad720-9702-4f8a-92fe-2a8b4785f511|Security Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Security|3|Security|N/a|N|N/a|All|N|CO002001042000000000000000000000000000|CO|002|001|042|000|000|000|000|000|000|000|000|000
d6ce713c-0c93-4435-8c93-70e0c4c67113|e15fb87c-cf11-4e6d-9812-4240e5dc68cc|Security services Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Security:Security Services|4|Security Services|N/a|N|N/a|All|Y|CO002001042001000000000000000000000000|CO|002|001|042|001|000|000|000|000|000|000|000|000
d6293f76-1fff-4c7c-9d8f-cc3a63091ad7|e15fb87c-cf11-4e6d-9812-4240e5dc68cc|Security system maintenance Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Security:Security System Maintenance|4|Security System Maintenance|N/a|N|N/a|All|Y|CO002001042002000000000000000000000000|CO|002|001|042|002|000|000|000|000|000|000|000|000
62e02a72-ef96-468b-b2a7-1e605a59943a|000ad720-9702-4f8a-92fe-2a8b4785f511|Specialist financial management Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Specialist Financial Management|3|Specialist Financial Management|N/a|N|N/a|All|Y|CO002001043000000000000000000000000000|CO|002|001|043|000|000|000|000|000|000|000|000|000
1a27018b-d99c-4677-828f-215bb61f548e|000ad720-9702-4f8a-92fe-2a8b4785f511|Telephone Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Telephone|3|Telephone|N/a|N|N/a|All|Y|CO002001044000000000000000000000000000|CO|002|001|044|000|000|000|000|000|000|000|000|000
658805ae-ec23-433f-965a-acc77d687447|000ad720-9702-4f8a-92fe-2a8b4785f511|Telephone  maintenance Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Telephone: Maintenance|3|Telephone: Maintenance|N/a|N|N/a|All|Y|CO002001045000000000000000000000000000|CO|002|001|045|000|000|000|000|000|000|000|000|000
d45b3e98-72e6-46ca-9292-1a2bac861726|000ad720-9702-4f8a-92fe-2a8b4785f511|Training and Development Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Training and Development|3|Training and Development|N/a|N|N/a|All|Y|CO002001046000000000000000000000000000|CO|002|001|046|000|000|000|000|000|000|000|000|000
d0057ada-e65e-4bed-9add-f62036d9a7cf|000ad720-9702-4f8a-92fe-2a8b4785f511|Valuations Recovery to receiving departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Valuations|3|Valuations|N/a|N|N/a|All|Y|CO002001047000000000000000000000000000|CO|002|001|047|000|000|000|000|000|000|000|000|000
f4a96fe0-554f-4706-bd53-8fea1f620e84|000ad720-9702-4f8a-92fe-2a8b4785f511|Internally manufactured materials Recovery from receiving departments to sender departments within a cost recovery agreement.|COSTING|Costing:Recoveries:Departmental Recoveries:Internally Manufactures Materials|3|Internally Manufactures Materials|N/a|N|N/a|All|Y|CO002001048000000000000000000000000000|CO|002|001|048|000|000|000|000|000|000|000|000|000
385f7e75-d52e-4934-b2d0-f61fbaac51ea|e2585e2e-949e-4cc8-8ede-1ddcb5438a7f|This refers to departmental use of internal services such as electricity, water, waste water management and waste management, for example cost allocation for the electricity department’s water.|COSTING|Costing:Recoveries:Internal Billing|2|Internal Billing|N/a|N|N/a|All|N|CO002002000000000000000000000000000000|CO|002|002|000|000|000|000|000|000|000|000|000|000
063c65a1-adde-4a95-89c2-3a53e94de85f|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing system for the bulk provision of refuse, waste water, water and the water research levy by the various services to the applicable cost centres|COSTING|Costing:Recoveries:Internal Billing:Bulk Services|3|Bulk Services|N/a|N|N/a|All|Y|CO002002001000000000000000000000000000|CO|002|002|001|000|000|000|000|000|000|000|000|000
cbe88273-b88c-4754-82ae-2efd3cfb3626|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing system for compost sales by the Solid Waste department to City users or maintenance depots e.g. Parks depots|COSTING|Costing:Recoveries:Internal Billing:Compost Sales|3|Compost Sales|N/a|N|N/a|All|Y|CO002002002000000000000000000000000000|CO|002|002|002|000|000|000|000|000|000|000|000|000
76026ef1-2099-484d-88aa-f6337e76b84f|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery for connections passed on to internal users.|COSTING|Costing:Recoveries:Internal Billing:Connection Fees|3|Connection Fees|N/a|N|N/a|All|Y|CO002002003000000000000000000000000000|CO|002|002|003|000|000|000|000|000|000|000|000|000
94c82e5b-e96e-40c4-ad20-9d3371790a4f|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing system for dumping or disposal of waste at landfill sites.|COSTING|Costing:Recoveries:Internal Billing:Dumping Cost|3|Dumping Cost|N/a|N|N/a|All|Y|CO002002004000000000000000000000000000|CO|002|002|004|000|000|000|000|000|000|000|000|000
e2060c5d-1631-4627-a552-e78757aa072c|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for electricity consumption by internal users.|COSTING|Costing:Recoveries:Internal Billing:Electricity Consumption|3|Electricity Consumption|N/a|N|N/a|All|Y|CO002002005000000000000000000000000000|CO|002|002|005|000|000|000|000|000|000|000|000|000
9bba8aff-5a99-4504-a818-ec6a10318ef5|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for electricity consumption specific to "streetlights".|COSTING|Costing:Recoveries:Internal Billing:Electricity Streetlights|3|Electricity Streetlights|N/a|N|N/a|All|Y|CO002002006000000000000000000000000000|CO|002|002|006|000|000|000|000|000|000|000|000|000
256d75f6-2016-45b9-9939-96d619099170|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for electricity consumption specific to "traffic lights".|COSTING|Costing:Recoveries:Internal Billing:Electricity Traffic Lights|3|Electricity Traffic Lights|N/a|N|N/a|All|Y|CO002002007000000000000000000000000000|CO|002|002|007|000|000|000|000|000|000|000|000|000
f5ac376e-6584-45c4-a556-695368031dfa|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for other internal billings.|COSTING|Costing:Recoveries:Internal Billing:Other internal billings|3|Other internal billings|N/a|N|N/a|All|Y|CO002002008000000000000000000000000000|CO|002|002|008|000|000|000|000|000|000|000|000|000
c9e91d47-12a3-41d8-87a1-6b4bcb38e1f2|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for refuse removal.|COSTING|Costing:Recoveries:Internal Billing:Refuse Removal|3|Refuse Removal|N/a|N|N/a|All|Y|CO002002009000000000000000000000000000|CO|002|002|009|000|000|000|000|000|000|000|000|000
7acfce2c-73d9-4232-9b03-e584d641a837|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for sanitation charges.|COSTING|Costing:Recoveries:Internal Billing:Sanitation Charges|3|Sanitation Charges|N/a|N|N/a|All|Y|CO002002010000000000000000000000000000|CO|002|002|010|000|000|000|000|000|000|000|000|000
1216a5d8-3737-492d-acf1-b3ad7d1040eb|385f7e75-d52e-4934-b2d0-f61fbaac51ea|Recovery from the billing systems for water consumption.|COSTING|Costing:Recoveries:Internal Billing:Water Consumption|3|Water Consumption|N/a|N|N/a|All|Y|CO002002011000000000000000000000000000|CO|002|002|011|000|000|000|000|000|000|000|000|000
50990f96-c65d-4ac6-aa43-c6d697cebedc|e2585e2e-949e-4cc8-8ede-1ddcb5438a7f|This refers to the actual allocation of resources  utilised by various departments, for example allocation of labour are based on time sheets, and the allocation of vehicles and plant equipment are based on log sheets.|COSTING|Costing:Recoveries:Activity Based Recoveries|2|Activity Based Recoveries|N/a|N|N/a|All|N|CO002003000000000000000000000000000000|CO|002|003|000|000|000|000|000|000|000|000|000|000
65c4c25f-0080-4075-a855-f426928d958b|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of contract and project management based on allocation principles as agreed on in a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Contract and Project Management|3|Contract and Project Management|N/a|N|N/a|All|Y|CO002003001000000000000000000000000000|CO|002|003|001|000|000|000|000|000|000|000|000|000
c035b4e4-9e06-4b53-874f-9da68ea81cdc|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery for cultivation of plant/flowers in administrative offices/buildings by departments within the municipality based on predefined rates/cost.   All services e.g. watering, pruning, plant swopping etc. are included in the predefined rate in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Cultivation of Plants/Flowers and Compost|3|Cultivation of Plants/Flowers and Compost|N/a|N|N/a|All|Y|CO002003002000000000000000000000000000|CO|002|003|002|000|000|000|000|000|000|000|000|000
4b7f2801-c3cc-4acd-9644-c21785a65a53|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery for services rendered to events and films for example guards attending special events to ensure the safety of the people present based on a predefined rate/cost in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Events and Filming|3|Events and Filming|N/a|N|N/a|All|Y|CO002003003000000000000000000000000000|CO|002|003|003|000|000|000|000|000|000|000|000|000
e22ed8c0-2807-498e-ad0e-c51ee7a73ed8|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery to internal services for fire patrol duties at special events, installation and building audits to ensure adherence to regulations based on predefined rate/cost in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Fire Brigade Charges|3|Fire Brigade Charges|N/a|N|N/a|All|Y|CO002003004000000000000000000000000000|CO|002|003|004|000|000|000|000|000|000|000|000|000
1ee6f99f-aa63-41fc-b931-e06920223085|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery for the hire of hall/civic/recreation centres for use by departments based on a predetermined rate for usage e.g. per day or per hour and based on size of venue in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Hire of Hall/Civic/Recreation Centre|3|Hire of Hall/Civic/Recreation Centre|N/a|N|N/a|All|Y|CO002003005000000000000000000000000000|CO|002|003|005|000|000|000|000|000|000|000|000|000
f38b212b-50fe-4149-b93b-5ec8897e2dee|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of labour cost to internal users based on time and log sheets in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Labour|3|Labour|N/a|N|N/a|All|N|CO002003006000000000000000000000000000|CO|002|003|006|000|000|000|000|000|000|000|000|000
5dfbc0da-ec32-4110-8c66-e29189c44b31|f38b212b-50fe-4149-b93b-5ec8897e2dee|Recovery of labour cost to capital to internal users based on time and log sheets in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Labour:Capital|4|Capital|N/a|N|N/a|All|Y|CO002003006001000000000000000000000000|CO|002|003|006|001|000|000|000|000|000|000|000|000
bddeeb1c-f831-408c-b9a6-0ba2cfaeee72|f38b212b-50fe-4149-b93b-5ec8897e2dee|Recovery of labour to operating cost for maintenance and operating projects.  The recovery will be done on for example on  actual hours worked at an agreed rate (including direct and indirect costs) in terms of a cost recovery agreement.-|COSTING|Costing:Recoveries:Activity Based Recoveries:Labour:Operating|4|Operating|N/a|N|N/a|All|Y|CO002003006002000000000000000000000000|CO|002|003|006|002|000|000|000|000|000|000|000|000
b2c7fb2c-302e-434d-8ed1-3125e3e06348|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery based on floor space occupying per building/depot/workshop. Costs are allocated against the cost centre and the monthly actual expense are assessed electronically according to the predefined proportion or on a predetermined rate per m² (activity price) in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Office Rental|3|Office Rental|N/a|N|N/a|All|Y|CO002003007000000000000000000000000000|CO|002|003|007|000|000|000|000|000|000|000|000|000
577bed74-c654-43e2-9bc6-be698f516309|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of printing or reproduction cost for work done by or at another cost centre or department.  Activities in this regard will include copies, litho printing, binding and laminating etc.  as well as franking machines in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Printing Service|3|Printing Service|N/a|N|N/a|All|Y|CO002003008000000000000000000000000000|CO|002|003|008|000|000|000|000|000|000|000|000|000
700405ff-e116-4720-adac-cbea8f91dae7|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of printing, reproduction and postage cost for work done by or at another cost centre or department.  Activities in this regard will include copies, litho printing, binding and laminating etc.  as well as franking machines in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Printing/Reproduction and Postage|3|Printing/Reproduction and Postage|N/a|N|N/a|All|Y|CO002003009000000000000000000000000000|CO|002|003|009|000|000|000|000|000|000|000|000|000
288f2f75-66b9-4717-ba46-44c978d620a9|50990f96-c65d-4ac6-aa43-c6d697cebedc|Charge out of pumping cost at power station based on an agreed rate in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Pumping Cost at Power Stations|3|Pumping Cost at Power Stations|N/a|N|N/a|All|Y|CO002003010000000000000000000000000000|CO|002|003|010|000|000|000|000|000|000|000|000|000
4c9c0e7a-d0d0-4dea-9b18-3e798b6fcaf3|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery for scientific services with relevance to  testing of water, monitor air pollution, testing swimming pool water and other scientific related tests based on a predetermined rate in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Scientific Services|3|Scientific Services|N/a|N|N/a|All|Y|CO002003011000000000000000000000000000|CO|002|003|011|000|000|000|000|000|000|000|000|000
83a9be89-492c-4d46-8f7f-4c41098b22dd|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of security services required by departments/sections or buildings (fixed assets) for access control, cash in transit etc, based on a predetermined rate in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Security Services|3|Security Services|N/a|N|N/a|All|Y|CO002003012000000000000000000000000000|CO|002|003|012|000|000|000|000|000|000|000|000|000
3bebf3e8-eba6-4535-84f8-599387da2862|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of services provided by the specialised electronic and radio section for radio maintenance and the support of CCTV equipment, public address systems, access control systems, smoke detection equipment, etc. by the various departments within the municipality. This include the use of radio trucking instead of conventional radios.  Allocation is based on predetermined rates in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Specialised Electronic and Radio Services|3|Specialised Electronic and Radio Services|N/a|N|N/a|All|Y|CO002003013000000000000000000000000000|CO|002|003|013|000|000|000|000|000|000|000|000|000
5a059140-0125-49bc-b262-5bef5ba2d716|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of telephone expenses incurred per extension per cost centre.  These extensions are on the internal telephone system and managed corporately.  Cost include infrastructure network cost and call cost. Call costs are the costs incurred to make an external call via an external service provider for example Telkom, MTN, Vodacom.  Infrastructure network costs are the costs to have a telephone instrument and the facility to make internal calls on the internal network without incurring of an external expense. Telephones and fax extensions are also included in this item.  Allocation is based on predetermined rates in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Telephone and Internet|3|Telephone and Internet|N/a|N|N/a|All|Y|CO002003014000000000000000000000000000|CO|002|003|014|000|000|000|000|000|000|000|000|000
70f77dc9-0d2a-4de9-a508-c51f7a553233|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of cost for training provided to staff from internal resources based on predetermined rates in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Training|3|Training|N/a|N|N/a|All|Y|CO002003015000000000000000000000000000|CO|002|003|015|000|000|000|000|000|000|000|000|000
03970f13-e31e-45e6-9571-b8290bb3dc42|50990f96-c65d-4ac6-aa43-c6d697cebedc|Recovery of plant and equipment to internal users based on a predetermined rate in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Vehicles, Plant and Equipment|3|Vehicles, Plant and Equipment|N/a|N|N/a|All|N|CO002003016000000000000000000000000000|CO|002|003|016|000|000|000|000|000|000|000|000|000
28b91901-4aae-4012-8d2c-7b7f6918ed73|03970f13-e31e-45e6-9571-b8290bb3dc42|Recovery of plant and equipment to capital - allocation of plant and equipment utilised in capital projects based on actual measurement of usage for example per hour or km at an agreed rate (only including direct costs) in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Vehicles, Plant and Equipment:Capital|4|Capital|N/a|N|N/a|All|Y|CO002003016001000000000000000000000000|CO|002|003|016|001|000|000|000|000|000|000|000|000
afbb4d05-70e6-4314-99b9-399e666dc6fd|03970f13-e31e-45e6-9571-b8290bb3dc42|Recovery of plant and equipment to operating - allocation of plant and equipment utilised in maintenance and general operations. The recovery will be done on actual measurement of usage for example per hour or km at an agreed rate (including direct and indirect costs) in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Vehicles, Plant and Equipment:Operating|4|Operating|N/a|N|N/a|All|Y|CO002003016002000000000000000000000000|CO|002|003|016|002|000|000|000|000|000|000|000|000
ce528f22-01b0-4019-95e1-56da89386283|03970f13-e31e-45e6-9571-b8290bb3dc42|Recovery of fleet and equipment rental - rental of vehicles, plant and equipment  from a centralised fleet management.  Rates will include a fixed rate and a running rate component in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Vehicles, Plant and Equipment:Rental|4|Rental|N/a|N|N/a|All|Y|CO002003016003000000000000000000000000|CO|002|003|016|003|000|000|000|000|000|000|000|000
a9480611-d696-479b-8eff-6a7a4f96e079|03970f13-e31e-45e6-9571-b8290bb3dc42|Recovery of vehicle to capital - allocation of vehicles utilised in Capital projects.  The recovery will be done on actual measurement of usage for example per hour or km at an agreed rate (only including direct  costs) in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Vehicles, Plant and Equipment:Vehicle to Capital|4|Vehicle to Capital|N/a|N|N/a|All|Y|CO002003016004000000000000000000000000|CO|002|003|016|004|000|000|000|000|000|000|000|000
8a8f1381-b24b-46f1-8162-ebb51b54a005|03970f13-e31e-45e6-9571-b8290bb3dc42|Recovery of vehicle to operating - allocation of vehicles utilised in maintenance and general operations. The recovery will be done on actual measurement of usage for example per hour or km at an agreed rate (including direct and indirect costs) in terms of a cost recovery agreement.|COSTING|Costing:Recoveries:Activity Based Recoveries:Vehicles, Plant and Equipment:Vehicle to Operating|4|Vehicle to Operating|N/a|N|N/a|All|Y|CO002003016005000000000000000000000000|CO|002|003|016|005|000|000|000|000|000|000|000|000
47c7ba65-c270-4a7f-91ba-3842eb629ddf|1deb6fa3-b56a-4a06-a4bf-6a9fcf0900bd|All transactions not relevant to the allocation of secondary cost to be classified within this account.|COSTING|Costing:Default|1|Default|N/a|N|N/a|All|Y|CO003000000000000000000000000000000000|CO|003|000|000|000|000|000|000|000|000|000|000|000
