BASly – AN AUTOMATED TOOL FOR ANALYSING HIV and TB RELATED EXPENDITURE

By  Sithabiso Daphne Masuku  Dr. Lise Jamieson    Dr Gesine Meyer-Rath  |  | 

The Basic Accounting System (BAS) caters for the South African government’s basic accounting needs. It is the general ledger where all financial transactions are recorded and classified in accordance with the Standard Chart of Accounts (SCoA) system. Transactions are initially recorded in sub-systems i.e. payroll system, inventory and asset management, pharmaceuticals and payment of utilities. Measures are taken to ensure that information in the sub-systems matches transactions captured in BAS. BAS is the main source of information used in the preparation of
management reports and annual financial statements1, while Vulindlela is a management information system that makes it easier to access financial information from BAS and other systems, converting BAS information into the more accessible comma-separated values (CSV) files.

As part of the Financial Capacity Building and Technical Support (FIN-CAP) project implemented by the Centre for Economic Governance and Accountability in Africa (CEGAA) with HE2RO support, we have built capacity for improved budgeting and expenditure and performance tracking amongst HIV programme and finance managers at the provincial and district levels in South
Africa. Part of this was the automation of BAS expenditure analysis using a tool called “BASly”

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