Imiphumela Yokucwaninga Kwemasipala Ye-Auditor-General 2023-24 | Okutholakale Okuyinhloko

Imiphumela yokucwaninga kwemasipala ye-Auditor-General yomasipala abangama-257 aseNingizimu Afrika itshela indaba ebandayo. Ohlweni lonyaka we-2022-23, kuphela omasipala abangama-34 bathole ukucwaningwa okuhlanzekile. Abanye bathole imibono enokutholakale, imibono ekhishwe ngokungafanele, imibono ebi, noma ukushiya. Ukungenelela kwe-Section 139, lapho uhulumeni wesifundazwe engena ukuze azolisa umasipala ohlulekayo, kuseyimpumelo yangempela yokungathobeli okuqhubekayo.

Kubaphathi bomasipala, aba-CFO, namalungu ekomidi, ukuqonda le miphumela akuphathelene nje nokuthobela. Kuphathelene nokuthola kutheni omasipala abaningi behlukumeza nokuthi kungenziwa kanjani ngokuhlukile. Lolu hlaziyo lufinyelela izibalo eziyinhloko, izindikimba i-Auditor-General eziqhubeka ukugcizelela, izimbangela eziyisisekelo eholela emiphumeleni emibi, nezinyathelo eziqokoqo ezingabeka umasipala wakho endleleni engcono.

Imiphumela Yokucwaninga Kwemasipala Ye-Auditor-General 2022-23: Izibalo

Umbiko ohlanganisiwe we-AGSA ngezombusazwe wasekhayaonyaka wezezimali we-2022-23 unika isithombe esicacile sokuthi umkhakha umi kanjani.

Umphumela wokucwaninga	Inani lomasipala
Ukucwaningwa okuhlanzekile	34
Okungakhishwe ngokungafanele okunokutholakale	110
Okukhishwe ngokungafanele	90
Obi	6
Okushiwe	14
Isamba	257

Ngamagama amanye, cishe u-13% womasipala bathole ukucwaningwa okuhlanzekile. Ngaphezulu kuka-43% bathole umbono ongakhishwe ngokungafanele kodwa okunokutholakale ngokuthobela, ukusebenza, noma ukulawula kwangaphakathi. Okusele u-43% bathole imibono ekhishwe ngokungafanele, ebi, noma eshiwe — okusho ukuthi izitatimende zezezimali noma ulwazi lokusebenza kwakungathembeki ngokubalulekile, noma umcwaningi angeke athole ubufakazi obanele. Lokho kusabalaleli kungashintshanga kakhulu eminyakeni yamuva, yingakho umbiko ojwayelekile we-2023-24 iphinde igcizelele inqubekela phambili ephuzi nezingozi eziqhubekayo. Omasipala abathola “okungakhishwe ngokungafanele okunokutholakale” behlangabezane nesilinganiso esiyisisekelo sezitatimende zezezimali ezethembekayo kodwa basafanele bebhekane nokuthobela noma ukulawula okutholakale ukuze baqonde ekucwaningweni okuhlanzekile.

Imali engenayo nokuqoqa kusala yindawo yengcindezi ebalulekile. Ngo-2022-23, isikweletu sabathengi somasipala saba u-R427.7 billion. Isilinganiso sokuqoqa saba 72.9%, ngokumelene nesilinganiso sokuqoqa esabekwe esabelomalini saba 94.8%. Lokho ukwehluka — ngaphezu kwamaphesenti amashumi amabili — kuveza kokubili ukubeka isabelomali okudlulayo nokulawula imali engenayo okubuthele. I-Auditor-General iphinde yabeka ukudlula kwemali engenayo nokuqoqa okungalungile njengento eholela ekucindezelekeni kwezezimali, izinkinga zekhashiflowi, futhi ekugcineni okutholakale kokucwaninga. Omasipala ababeka isabelomali ngesilinganiso sokuqoqa abangakwazi ukusifinyelela bazibeka ekuchazeni ukwehluka, ekutholakaleni kokuthobela, naseMbhonweni ekhishwe ngokungafanele lapho izibalo zingasekelwa.

Lokho Umbiko Ojwayelekile We-2023-24 Ogcizelelayo

Umbiko ojwayelekile we-Auditor-General ohlweni lokucwaninga lwe-2023-24 awushintshi umfanekiso jikelele: inqubekela phambili emkhakheni iyanciphiswa. I-AGSA iyaqhubeka igcizelela inqwaba yezindikimba ezichaza imiphumela emibi eminingi.

Ukhwalithi Yokulawula Izimali Nokubika

Ukhwalithi yezitatimende zezezimali zonyaka (AFS) nezingcwaliso zokusekela isala yimbangela eziqala imibono ekhishwe ngokungafanele nebi. Izinkinga ezivamile zihlanganisa ukubaleka okungahambelani, ukuhlukaniswa kabi kwemali engenayo neyenzayo, amarejista ezimpahla angaphelele noma angunemba, nokuvumelanisa okungalungile phakathi kwe-general ledger, i-Section 71 imibiko yenyanga, ne-AFS. I-National Treasury ne-Auditor-General zilindele i-AFS ilungiswe ngokuhambisana ne-Generally Recognised Accounting Practice (GRAP) nohlaka lwe-mSCOA; lapho lezo zingasebenzi ngokungaguquki, umbono wokucwaninga usengozini. Lapho ichati le-mSCOA le-akhawunti ingasebenzi ngokungaguquki, noma lapho ukuqeqesha kokuphela kwenyanga kubuthele, ithuba lokutholakale kokucwaninga liyanda. Umlayezo we-Auditor-General uhlala uguquki: ukubika kwezezimali kufanele kunembile, kuphelele, futhi kuhambisane nohlaka olufakiwe kusukela enyangeni yokuqala kuya kokuphela konyaka.

Ukuletha Izinsizakalo Nolwazi Lokusebenza

I-Auditor-General iphinde icwaninge ukuthembeka kolwazi lokusebenza. Lapho izinkomba ezibikiwe zingasekelwa ubufakazi, noma lapho umbiko wokusebenza kwonyaka (APR) ungahambelani nohlelo olungaphansi lokulawula ukusebenza, umphumela wokucwaninga kulwazi lokusebenza ukhishwe ngokungafanele noma kubi. Ukuletha izinsizakalo nempilo yezimali kuyaxhumanisa: omasipala abangakwazi ukubika ukusebenza ngokuthembekayo bavame ukuhlukumeza nokulawula kwezezimali okuyisisekelo.

Ukulawula Kwangaphakathi: Ukuhola, Izimali Nokulawula Ukusebenza, Nokulawula

Okutholakale okubalulekile ngokulawula kwangaphakathi — ukuhola, ukulawula izimali nokusebenza, nokulawula — kuvela engxenyeni enkulu yemibiko yomasipala. Ukushiya umthetho ephezulu, ukwehlukaniswa kwemithwalo okunganele, ukuvumelanisa okusile noma okubambezelekile, nokubhala okungalungile kwezinqubomgomo nezinqubo konke kunegala. I-Auditor-General ihlola ukuthi ukuphatha kubhekene yini nokutholakale kwonyaka odlule nokuthi ikomidi lokucwaninga nekomidi zinikeza yini ukulawula okuphumelelayo. Lapho lokhu ukulawula kubuthele, ukucwaningwa okuhlanzekile akufinyeleleki noma izibalo ku-AFS ziyiqiniso.

Ukulawula Imiphumela

I-AGSA iphinde yacela imiphumela lapho izikhulu noma amalungu ekomidi bephula umthetho noma behluleka ukusebenzisa izinyathelo zokulungisa ezivumelwaneyo. Ukuntula imiphumela — kungekho isinyathelo sokudisiplina, ukubuyisela ukulahleka, ukulandelela okuqhubekayo ngezindleko ezingahambisani nomthetho — kunciphisa ukwazisa futhi kubonisa ukuthi ukungathobeli kuyabekezelelwa. Umbiko we-2023-24 iphinde igcizelela ukuthi ngaphandle kokulawula imiphumela, ukwehluleka okufanayo kuzophinda.

Isithombe Sesifundazwe

Imiphumela yokucwaninga ayisabalaleli ngokulinganayo kuzo zonke izifundazwe. I-Western Cape ngokomlando ibe nengxenye ephezulu yokucwaningwa okuhlanzekile nengxenye ephansi yemibono eshiwe noma ebi, ilandelelwe i-Gauteng ne-KwaZulu-Natal ezindaweni ezahlukene. Izifundazwe eziningi zinenani eliphezulu lokukhishwe ngokungafanele, obi, noma okuphiwe. Izizathu ziyizinhlobo eziningi: amandla, ukuzinza kwezombusazwe, ukhwalithi yobuholi bezokuphatha, nokutshala ezinhleleni nasezinqubweni. Okuthathwa kunoma yimasipala ukuthi inqubekela phambili iyenzeka kungakhathalekile isifundazwe — kodwa idinga ukugxila okuqondile ezindaweni i-Auditor-General evame ukuzibeka.

Izimbangela Eziyisisekelo: Kutheni Omasipala Bayaqhubeka Bethola Ukucwaninga Okubi?

Izimbangela eziyisisekelo ezifanayo zivelа emibikweni ye-Auditor-General unyaka nonyaka.

Ukuqeqesha kokuphela kwenyanga nokuphela konyaka okubuthele. Lapho imibiko ye-Section 71 ithunyelwa sekwedlule noma ilungiswa kusukela kudatha engavumelani ne-general ledger, isisekelo se-AFS ezethembekayo asile. Lapho ukuvumelanisa kungaphelele noma kungabuyekezwanga, ukubaleka akuphawulwa.
Izinhlelo nezinqubo ezinganele. Omasipala abaningi basathembela kumaspredishithi, izinhlelo zokugcina, noma amathuluzi ahlukanisiwe angaphoqi izidingo zokuthobela i-MFMA noma isakhiwo se-mSCOA. Ukushiya kabusha ngesandla nokulungisa okungahleliwe kuletha iphutha futhi kwenza kube nzima ukuvala amabhuku ngesikhathi.
Ukwehluka kwezakhono namandla. Abasebenzi bezezimali nemali engenayo bangase banganalo ukuqeqeshwa nge-mSCOA, amazinga e-GRAP, nokubika kwe-MFMA. Lapho izindima eziyinhloko zingenabantu noma ukushintsha kuphezulu, ulwazi lwenhlangano lulahlekile futhi ukungaguquki kuhlupheka.
Ukulawula imali engenayo nabakweletwayo. Ukudlula kwesabelomali semali engenayo nokuqoqa okungalungile (njengoba kuvezwa ukwehluka kuka-72.9% vs 94.8%) kuholela ezinkingeni zekhashiflowi nasekutholakaleni kokucwaninga. Ukulawula izikweletu, ukunemba kokukhokha, nokulawula abahluphekile kuvame ukungaxhaswa noma kungahlanganiswa kahle nezezimali.
Ukuhlinzeka nokuthenga. Izindleko ezingahambisani nomthetho nokungathobeli i-SCM kusala phakathi kokutholakale okuvamile. Amadokhumenti abuthele, ukwehlukaniswa kwemithwalo okunganele, nokwehluka okungagomelwanga ngendlela efanele nokuvunywa konke kudonsa ukunakwa kwe-Auditor-General.
Ukulawula nokulawula. Lapho ikomidi lokucwaninga lingenamandla noma ikomidi ingabambi ukuphatha ekubhekaneni nokutholakale kwonyaka odlule, izinkinga ezifanayo ziphinda. Ukwazisa kufanele kubonakale futhi kuhlale ingaguquki.

Ukubhekana lezi zimbangela akuyona iprojekthi yonyaka owodwa. Kudinga ukuzibophezela okuqhubekayo indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala: ukuhlola okuyisisekelo, ukuvala igap, izinqubo ezinamandla, nezinhlelo ezifanelekile.

Lokho Omasipala Abangakwenza Ngokuhlukile

Imiphumela yokucwaninga kwemasipala ye-Auditor-General iyisibizo sesenzo, hhayi isahlulelo. Omasipala abathuthukise ukusuka kokukhishwe ngokungafanele kuya kokungakhishwe ngokungafanele okunokutholakale, noma ukusuka kokungakhishwe ngokungafanele okunokutholakale kuya ekuhlanzekile, ngokuvamile benze okulandelayo.

Bheka ukulungelela ukucwaninga njengesiqeqesho sezinyanga eziyi-12. Ungalindi ukuphela konyaka. Gijimisa ukuhlola okuyisisekelo ekuqaleni konyaka wezezimali, nikeza abanini kokutholakale kwonyaka odlule nendawo yonke enengozi ephezulu, futhi landelela inqubekela phambili emihlanganweni yokuphatha nekomidi lokucwaninga. Sebenzisa umzila wokucwaninga okuhlanzekile ohlelekile ukuze ukuvala kwenyanga, i-Section 71, ukuvumelanisa, ne-AFS yokuphela konyaka kuhambisane.
Vala ukhwalithi yokubika kwezezimali. Qinisekisa ukuthi ichati le-akhawunti ithobela i-mSCOA ngokuphelele, ukuthi umsebenzi ngamunye uqinisekiswa lapho kungena, futhi ukuthi i-Section 71 ne-Section 72 zikhiqizwe kusukela kudatha yomthombo ofanayo ne-general ledger. Vumelanisa wonke ama-akhawunti abalulekile ngaphambi kokuthumela bese ubhala inqubo.
Qinisa imali engenayo nokuqoqa. Beka isabelomali ngesilinganiso sokuqoqa esifinyelelekayo. Tshala ekunembeni kokukhokha, ukulawula izikweletu, nokulawula abahluphekile. Inombolo ye-R427.7 billion yesikweletu sabathengi iyinkomba: ukulawula imali engenayo kufanele kube okubalulekile, hhayi okucatshangelwayo.
Phoqesa imiphumela. Sebenzisa izinqubo zokudisiplina nokubuyisela ngezindleko ezingahambisani nomthetho nokungathobeli. Khombisa ukuthi inhlangano ithatha ukwazisa ngokuginisekile.
Tshala ngezakhono nezinhlelo. Qeqesha abasebenzi nge-MFMA, i-mSCOA, nezidingo zokulawula kwangaphakathi. Lapho izinhlelo zisedlule noma zihlukanisiwe, hlola izixazululo ezakhelwe izimali zomasipala zaseNingizimu Afrika futhi eziphoqa ukuthobela ngokuklanywa.

Indlela Ubuchwepheshe Bungasiza

Ubuchwepheshe abungasikhombi ukulawula okuhle nabasebenzi abanezakhono, kodwa bunganciphisa ukuxabanisa okuholela ekutholakaleni kokucwaninga.

Izinhlelo ezihambisana ne-mSCOA. Isoftwares ephoqa ichati le-mSCOA le-akhawunti nezinhlanganisela zevumelekile zevimbela amaphutha amaningi okuhlukaniswa aholela ekubalekeni okungahambelani. Lapho umsebenzi ngamunye uqinisekiswa lapho kungena, i-general ledger nemibiko ye-Section 71 zihambisana futhi ziyathobela ngokuklanywa.
I-Section 71 ne-Section 72 ezenzakalelayo. Lapho imibiko yenyanga nephakathi nonyaka ikhiqizwa kusukela kuleleder efanayo elondla i-AFS, amaphutha okuvumelanisa nengozi yokuthumela sekwedlule wehla. Abasebenzi bezezimali bangagxila ekuhlaziyeni nasekulawuleni esikhundleni sokushiya kabusha ngesandla nokuvumelanisa kuspredishithi.
Imali engenayo nokukhokha okuhlanganisiwe. Izinhlelo ezixhumanisa ukukhokha, ukulawula izikweletu, ne-general ledger zithuthukisa ukunemba kokubona imali engenayo nokuthembeka kwedatha yokuqoqa. Lokho kusekela kokubili ukubeka isabelomali okungcono namaphutha amancane kokucwaninga ngemali engenayo.
Imizila yokucwaninga namadokhumenti. Izinhlelo ezigcina imizila ecacile yokuvumelwa, ukuvumelanisa, nokuhlukaniswa kwezigaba zenza kube lula ukuphendula izicelo ze-Auditor-General futhi ukhombise ukuthi ukulawula kuyasebenza.

Isoftwares eyakhelwe omasipala aseNingizimu Afrika ingasekela ichati le-akhawunti ehambisana ne-mSCOA, ukubika kwe-Section 71 ne-Section 72, nokuqeqesho okusekela ukuthobela i-MFMA. Omasipala ababuza ukuthi bangakwenza ini ngokuhlukile ngemva kohlweni lokucwaninga olunzima, impendulo iqala ngokuhlola okuqotho, uhlelo olucacile, nezinhlelo ezisekela esikhundleni sokuvimbela ukuthobela.

Isiphetho

Imiphumela yokucwaninga kwemasipala ye-Auditor-General ka-2022-23 nemilayezo embikweni ojwayelekile we-2023-24 icacile: inqubekela phambili iyaphuzi, futhi izindikimba ezifanayo ziyabusa. Ukhwalithi yokulawula izimali, ukuletha izinsizakalo nolwazi lokusebenza, ukulawula kwangaphakathi, nokulawula imiphumela kuhola okutholakale okuningi. Izibalo — ukucwaningwa okuhlanzekile okungama-34, okungakhishwe ngokungafanele okunokutholakale okungu-110, okukhishwe ngokungafanele okungu-90, obi abayi-6, okuphiwe abayi-14, nesisilinganiso sokuqoqa esingu-72.9% ngokumelene nesabelomali esingu-94.8% — kuveza izinselele zesistimu, hhayi umhlola omubi.

Omasipala abafuna ukuthuthukisa kufanele babe ukulungelela ukucwaninga njengokubalulekile unyaka wonke, balungise izimbangela eziyisisekelo ekubikeni naseMalini engenayo, bese beqinisa ukulawula. Ukuze uthole ukuhola obanzi, bheka umhlahlandlela wethu wokuzuza ukucwaningwa okuhlanzekile kwomasipala, ikhadi lokucwaninga okuhlanzekile lonyaka we-2026, nomhlahlandlela wamazinga e-GRAP womasipala. Ukuze ubone indlela i-Dolobha isiza ngayo omasipala ukukhiqiza imibiko ye-Section 71 ne-Section 72 ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso nokusekela umphumela wokucwaninga ongcono, hlola i-Dolobha.