Executive summary

On 05 December 2025, National Treasury released MFMA Budget Circular No 132, which include the latest mSCOA version 7.1 to be used in the 2026/2027 financial year. The Municipal Budget and Reporting Regulation (MBRR) A1 Schedule which aligns to mSCOA version 7.1 was released on 09 February 2026. This update will add all these new requirements to your existing Caseware file.

In addition, this update will incorporate the subsequent impact of mSCOA version 7.1 on the mSCOA Specimen Financial Statement (mSCOA AFS) as well as improvements users requested after the 2024/2025 reporting cycle.

This update is based on the latest version of Caseware Working Papers (Version 2025.00.091 Release 2) which will give users all the improvements on the core Caseware Working papers application.

Contents

1.    MSCOA VERSION 7.1

1.1.    Segments updates

2.    MBRR 2026.01 (SEC71 2026.01)

2.1.    Update to Schedules A (MBRR)

3.    MSCOA 2025.13.01 (Specimen AFS)

3.1.    Changes to the specimen due to mSCOA version 7.1

3.2.    Update to specimen due to clients' requests

3.3.    Technology improvements

4.    Caseware Working Papers 2025.00.091 Release 2 

4.1.    Features

4.2.    Fixes

mSCOA VERSION 7.1

1.1.    Segments updates

• Item segment
  • Added 1313 new codes for the Item mapping database.
  • Update auto assign logic.
• Cost segment
  • Added 3 new codes for the Cost grouping database.
  • Update auto assign logic.
• Fund segment
  • Added 4 new codes for the Fund grouping database.
  • Update auto assign logic.
• Project segment
  • Added 5 new codes for the Project grouping database.
  • Update auto assign logic
• Regional segment
  • Added 116 new codes for the Regional grouping database.
  • Update auto assign logic.

MBRR 2026.01 (SEC71 2026.01)

2.1.    Update to Schedules A1 (MBRR):

• Update to Schedule A1:
  • Update A4
    • Added new line - Construction contract revenue.
    • Added new line - Development charges
    • Renamed lines to align to latest Schedule A1.
  • Update A6
    • Added new line - Short term investments
  • Update A7
    • Added new line - Insurance refund - capital
    • Added new line - Interest on Short term investments
    • Added new line - Retention (Capital)
  • Update SA1
    • Update section to align to latest Schedule A1
  • Update SA2
    • Align to A4 changes
  • Update SA3
    • Update section to align to latest Schedule A1
  • Update SA17
    • Update section to align to latest Schedule A1
  • Update SA18
    • Update section to align to latest Schedule A1
  • Update SA19
    • Update section to align to latest Schedule A1
  • Update SA21
    • Update section to align to latest Schedule A1
  • Update SA22
    • Update section to align to latest Schedule A1
  • Update SA25
    • Align to A4 changes
  • Update SA30
    • Align to A7 changes
  • Update Sec 71 grouping database
    • Alignment to changes in A4/SA1 and A6/SA3.
    • Update to Auto assign logic for datastring imports.

MSCOA 2025.13.01 (Specimen AFS):

3.1.    Changes to the specimen due to mSCOA version 7.1:

The following areas have been updated to align to the latest released AFS Specimen:

• Statement of Financial Position:
  • Linked Short term investments note to new Item mapping.
• Statement of Financial Performance:
  • Added new line - Construction contract revenue.
  • Added new line - Development charges
• Reportable segments:
  • Added new line - Short-term investments
  • Added new line - Construction contract revenue.
  • Added new line - Development charges
• Notes to the financial statements:

• • Short-term investments note.
  • Cash and cash equivalents - removing option to split between Cash and Cash Equivalents and Short-term investments.
    1. The option to use mapping range "Call Deposits and Investments" under Cash and Cash Equivalents to be part of Short Term investments has been removed as Short Term Investments now has its own mapping range.
  • Trade and other receivables from exchange transactions
    1. Updated with Changes regarding VAT Receivable.
    2. Added option to show VAT Receivable (control) separately on the face of the Statement of Financial Position or as part of Trade and other receivables from exchange transactions.
  • Trade and other payables from exchange transactions
    1. Updated with Changes regarding VAT Payable.
    2. Added option to show VAT Payable (control) separately on the face of the Statement of Financial Position or as part of Trade and other payables from exchange transactions.
  • Trade and other payable non-exchange transactions
    1. Updated with Changes regarding VAT Payable.
    2. Added option to show VAT Payable (control) separately on the face of the Statement of Financial Position or as part of Trade and other payables from exchange non-transactions.
  • Employee benefits
    1. Updated note with new item codes as per mSCOA 7.1.
    2. Changed default setting to include all Employee benefits liabilities, also those listed under Accruals and provisions.
  • Construction contract revenue new note added.
  • Development charges new note added
  • Bulk purchases note updated due to new item codes.
  • Contracted services note updated due to new item codes.
  • Operation cost note updated due to new item codes.
  • Intercompany/Parent-subsidiary transactions note update due to new item codes.
  • Employee related costs updated due to new item codes.
  • Impairment losses/(reversal) of impairment note due to new item codes.
  • Segmental reporting note updated due to new item codes.

3.2.    Update to specimen due to clients' requests:

The following areas have been updated to align to the latest released AFS Specimen:

• Statement of Financial Performance:
  • The option to present gains or losses under revenue or expenditure, and as an alternative below expenditure as separate category.
• Statement of changes in Net Assets:
  • Improved linkages of lines to the Item mapping database in this statement for the Net Assets section.
• Reportable segments
  • Extended the Segmental Reporting to align more Function item segments.
  • Include additional columns on both the note and the reportable segments.
  • Add an alternative presentation for a summarized segment report for both the note and the statement.
• Notes to the financial statements
  • Property plant and equipment note, with a new reconciliation table specific for Construction work in progress which will update the main reconciliation table with inputs from this note
  • GRAP 3 adjustments note, with sub notes to explain the differences.
  • Cash and cash equivalents note, with table for difference between cash book and bank statement.

3.3.    Technology improvements:

The following technology improvements to the specimen are introduced with this update:

• Speed improvements.
• Simplified menu options.
  • Options group per row, column or table
  • Regrouped other menu options
  • Aligned super insert options on right click to super insert options in main menu.
• Add option to insert
  • Insert subnote with subnote numbering
  • Insert subheading

Caseware Working Papers 2025.00.091 Release 2

The following describes the features and fixes included in Working Papers 2025 and related products.

4.1.    Features

• Chromium Embedded Framework (CEF) has been updated to version 131 to stay in line with the latest updates
• You can now export journal entry transfers to a format that is highly compatible with Xero, allowing for a more efficient import process
• CSS is now supported when printing to the iXBRL file format
• Installation - You will be required to fill in a username and email on installation
• The copy existing section method lets you specify if you want to insert the existing section before or after the relative section. This is only available to users when they have the firm template guide in their file. 

The cloud installer lets you self-serve and generate a silent install

The cloud installer now lets you add your customised firm template to the distributable for your firm

4.2.    Fixes

• Published Working Papers engagements that are pending lockdown do not show the correct lockdown status (P) on Caseware Cloud
• The document modification time does not account for time zone differences, resulting in erroneous sync conflicts
• The multi-year view of the trial balance does not calculate prior year balances correctly
• Caseware AiDA occasionally fails to summarize the active PDF document
• A conversion error prevents Xero trial balance data from being imported into Working Papers
• The CaseView calculation editor does not display ampersands correctly
• Large values do not round correctly in certain graph types
• CaseView documents open slower if the engagement is published to an on-premises SmartSync Server

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