STEPS TO IMPROVE LOGBOOK COMPLIANCE FOR DIESEL REBATES: A PROCESS-DRIVEN APPROACH

Refilwe Ngwaku, Janine Pascoe, Jan Vosloo, Jean van Laar

Abstract


Diesel accounts for up to 46 per cent of mining operations costs. In 2001, the Customs and Excise Act was amended to allow rebates for qualifying diesel users. The rebate aims to protect the international competitiveness of the South African mining industry. One of the key requirements for the diesel rebate is to submit logbooks that are compliant; however, the mining industry is struggling to maintain accurate logbook verification. Failure to comply with logbook requirements has prevented eligible mines from benefitting from the rebate. This paper presents a stepwise methodology to support the values reported in logbooks and submitted to the South African Revenue Service (SARS). The methodology focuses on four issues of data quality: data measurement, data verification, data traceability, and data reporting. With this approach, 151 errors were identified and corrected in a case study. A compliant logbook is shown to be the first step towards improved diesel management.


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DOI: https://doi.org/10.7166/32-3-2624

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Copyright (c) 2021 Refilwe Ngwaku, Janine Pascoe, Jan Vosloo, Jean van Laar


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