Ikhadi Lokucwaninga Okuhlanzekile 2026 | Amaphuzu Angama-50 Ezezimali Zomasipala

Ohlweni lokucwaninga lonyaka we-2022-23, kuphela abayi-34 komasipala abangama-257 aseNingizimu Afrika bathole ukucwaningwa okuhlanzekile. Umkhawulo phakathi komphumela ohlanzekile nombono ekhishwe ngokungafanele noma ebi akuvame ukuba udokhumenti owodwa oshire; yizigebe eziningi ezincane ezitatimendeni zezezimali, ukuthobela, ukubika ukusebenza, nokulawula kwangaphakathi. Ukuqonda imiphumela yokucwaninga kwemasipala ye-Auditor-General yakamuva kusiza ugxile lapho okutholakale kuphindaphinda.

Ikhadi lokucwaninga okuhlanzekile kwemasipala lonyaka we-2026 lingenye yamathuluzi aqokoqo iqembu lakho lezezimali lingalusebenzisa ngaphambi kokuhlanganyela kweqembu lokucwaninga le-Auditor-General. Sebenzisa leli khadi lokucwaninga okuhlanzekile elinamaphuzu angama-50 ukuze uqinisekise indawo ngayinye iqembu lokucwaninga lizohlola, futhi ulisebenzise ezinyangeni ngaphambi kokuphela konyaka ukuze kungashiyi lutho kungahleliwe. Ukuze ubone umzila obanzi nezindawo zokugxila ze-Auditor-General, bheka umhlahlandlela wethu indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala. Ukuze uthole isisekelo somthetho, bheka izidingo zokuthobela i-MFMA zonyaka we-2026.

1. Izitatimende Zezezimali (Izinto 1-15)

Lezi zinto zihlanganisa ukhwalithi nokuphelela kwezitatimende zezezimali zonyaka (AFS), ukuhambisana ne-mSCOA ne-GRAP, nezingcwaliso zokusekela i-Auditor-General ezizothembela kuzo.

• 1. Ichati le-akhawunti lihambisana ngokuphelele nesakhiwo samanje samakhodi ezigaba ze-mSCOA; akukho amakhodi okugcina noma angathobeli asasetshenziswa.
• 2. Yonke imali engenayo ebalulekile ibonwa ngokuhambisana ne-GRAP 9 (Imali Engenayo Evela Emisebenzini Yokushintshana) ne-GRAP 23 (Imali Engenayo Evela Emisebenzini Ezingashiintshani); ukuhlukaniswa phakathi kokushintshana nokungashiintshani kubhalwe.
• 3. Irejista yezimpahla iphelele, ivumelanise ne-general ledger, futhi ihlanganisa yonke impahla, imishini nezinto zokusebenza ebalulekile ngokuhlukaniswa nokukoda kwezigaba okufanelekile.
• 4. Ukunciphiswa nokuncishisa kubalwa kusebenzisa impilo esebenzayo namandla afanelekile; impilo esebenzayo namagugu asele ibuyekezwe futhi ibhalwe.
• 5. Izibonelelo (isb. inkokhelo yekhefu, izimangalo zomthetho, ukubuyisela) zibonwa futhi zilinganiswa ngokuhambisana ne-GRAP 19; ukubala nokucabanga okusekela kufayelwe.
• 6. Isitatimende sokuhamba kwekhashi silungiswe ngokuhambisana ne-GRAP 2; ukhashiflowi wokusebenza, wokutshala, nowokuxhasa ngezezimali uhlukaniswe ngendlela efanele futhi uyavumelanisa nesitatimende sesimo sezezimali.
• 7. Wonke amanothi okudalula kwe-AFS adingekayo akhona futhi aphelele; izinqubomgomo zokubala zisho futhi zisetshenziswa ngokungaguquki neminyaka edlule.
• 8. Amathuluzi ezezimali (abakweletwayo, ukutshalwa, abakweletayo, ukuboleka) ahlukaniswe futhi alinganiswe ngokuhambisana ne-GRAP 104; ukulimaza kwabakweletwayo (ukulahleka kwesikweletu okulindelwe) kusetshenziswa lapho kudingeka.
• 9. Izimpahla ezingakhiqizi khashi ziye zahlolwa ngokulimaza (GRAP 21) lapho kunezinkomba; ukulahleka kokulimaza kubonwa futhi kudalulwe.
• 10. Izimpahla ezingabonakali (isb. isoftware) zibonwa futhi zincishiswa ngokuhambisana ne-GRAP 102; ukwelashwa zezezimali vs indleko kubhalwe futhi kuhlala ingaguquki.
• 11. I-AFS ivumelanisa ne-general ledger ezingezansi ne-Section 71 imibiko yonyaka; ukwehluka okubalulekile kuchazwe futhi kuxazululwe.
• 12. Izibalo zokuqhathanisa zesikhathi esedlule zisho ngendlela efanele futhi noma yiziphi ukubuyisela kubudalulwe ngokuhambisana ne-GRAP 3.
• 13. Izibopho nezingase zibe khona zidalulwe emanothini lapho kudingeka; izingcwaliso zokusekela ziyatholakala ukuze zicwaningwe.
• 14. Imisebenzi nezikweletu zabahlobene ikhonjisiwe, ilinganiswe, futhi idalulwe ngokuhambisana ne-GRAP 20.
• 15. Isitatimende sokusebenza kwezezimali, isitatimende sesimo sezezimali, nesisitatimende sozukushintsha kwezimpahla ezi-net siphelele futhi siyaqhathanisa; amanothi ahlobene nezitatimende eziyinhloko.

Ukuze uthole ukusebenzisa okubanzi kohlaka lokubala, bheka umhlahlandlela wethu wamazinga e-GRAP womasipala.

2. Ukuthobela (Izinto 16-30)

Lezi zinto zihlanganisa izibopho ze-MFMA, ukulawula ukuhlinzeka, ukubika kwe-mSCOA, nezinsuku zokugcina zokubika ngonyaka i-Auditor-General eziyahlola ukuthobela.

• 16. Isabelomali sonyaka sabekwa futhi samukelwa ngaphakathi kwezikhathi ze-MFMA; ubufakazi bokubeka nesisombululo sekomidi bufayelwe.
• 17. Izindleko zisesabelomalini esivunyiwe; i-virement isetshenzisiwe kuphela lapho ivunyelwe yi-MFMA nezinqubo ze-Treasury.
• 18. Imibiko yenyanga ye-Section 71 ithunyelwe ku-National Treasury nasetreasury yesifundazwe efanelekile ngesikhathi yonke inyanga yonyaka wezezimali.
• 19. Imibiko ye-Section 71 ilungiswa kusukela kudatha yomthombo ofanayo ne-general ledger; ukuvumelanisa phakathi kwe-Section 71 ne-AFS kuqediwe futhi kubhalwe.
• 20. Umbiko waphakathi nonyaka we-Section 72 wabekwa ekomidini futhi wathunyelwa ngaphakathi kwesikhathi esidingekayo; umbiko uhambisana nezingcwaliso ezingezansi.
• 21. Inqubomgomo yokulawula ukuhlinzeka (SCM) nokunikezwa kusekhona, kubuyekeziwe, futhi kuhambisana ne-Municipal Supply Chain Management Regulations.
• 22. Konke ukuthenga ngaphezu kwezilinganiso ezifanelekile kwalandela inqubo edingekayo (ukucela ngokuncintisayo, ama-quotation, noma ukwehluka okuvunyiwe); amadokhumenti aphelele futhi afayelwe.
• 23. Amakomidi okucela amiswa futhi asebenze ngokuhambisana nezinqubo ze-SCM; imizuzu nokudalula kokuthakasela kuyatholakala.
• 24. Irejista yezinkontileka ijulile; yonke izinkontileka ebalulekile irekhodiwe nabahlanganyeli, amagugu, nezinsuku zokuphela.
• 25. Izindleko ezingagunyaziwe, ezingahambisani nomthetho, neziyize nezingenamphumela zikhonjisiwe, zibikiwe ekomidini, futhi zibhekanwe ngokuhambisana nezidingo ze-MFMA.
• 26. Ukuhlukaniswa kwe-mSCOA kusetshenzisiwe ngokungaguquki kwemali engenayo, izindleko, nezinto ze-balance sheet kokubili imibiko yonyaka ne-AFS.
• 27. Izinqubomgomo zokulawula izikweletu nabahluphekile zikhona futhi zisetshenziswa; ukuqoqa kwemali engenayo nokushiya kubhalwe kuhambisana nenqubomgomo nesabelomali.
• 28. Izindleko zebhange nokutshalwa ziyathobela izinhlelo ze-Treasury; akukho ma-akhawunti noma ukutshalwa okungagunyaziwe.
• 29. Imihlangano yekomidi nekomidi lapho izindaba zezezimali zavunywa imizuzu ngendlela efanele; izisombululo zilandelelwa ukuze zisetshenziswe.
• 30. Yonke ukubuyiswa nokuthumela okumthethweni okudingekayo yi-National Treasury noma itreasury yesifundazwe unyaka uthunyelwe ngesikhathi.

3. Ukubika Ukusebenza (Izinto 31-40)

Lezi zinto zihlanganisa i-Service Delivery and Budget Implementation Plan (SDBIP), Umbiko Wokusebenza Kwonyaka (APR), nobufakazi i-Auditor-General ezocela ngolwazi lokusebenza.

• 31. I-SDBIP yavunywa futhi yashicilelwa ngaphakathi kwesikhathi esidingekayo; ihambisana nesabelomali esamukelwe ne-IDP.
• 32. Zonke izinkomba ze-SDBIP zichaziwe ngokusobala, ziyalinganiswa, futhi zinezinhloso eziqinisekisekayo zonyaka.
• 33. Idatha yokusebenza iqoqwa futhi irekhodiwe unyaka wonke; isibopho sekhomba ngayinye sinikezwa futhi sibhalwe.
• 34. I-APR ilungisiwe futhi iveza ukusebenza kwangempela ngokumelene ne-SDBIP; izinhloso nezangempela zisho ngokusobala futhi zihambisana ne-SDBIP.
• 35. Amafayela obufakazi akhona ikhomba ngayinye yokusebenza okubalulekile; ubufakazi banele ukusekela izangempela ezibikiwe (isb. imibiko yesampula, amarejista, okushicilelwe ohlelweni).
• 36. Akukho izinkomba zokusebenza ezibalulekile ezisile noma ezingabikiwe ku-APR; izincazelo zokungaphumeleli zinikezwa lapho kusebenza.
• 37. I-APR ibuyekezwe futhi ivunywe uMphathi Womasipala futhi yabekwa ekomidini ngaphakathi kwesikhathi esidingekayo.
• 38. Ulwazi lokusebenza ku-APR luyavumelanisa noma luhlala ingaguquki nanoma yimibiko yokuphatha noma izinhlelo zokusekela.
• 39. Ukuqinisekisa ukhwalithi noma ukubuyekeza kwangaphakathi kwedatha yokusebenza kwenziwe ngaphambi kokuqedwa kwe-APR.
• 40. Ikomidi lokucwaninga sixoxiswe nge-APR nenqubo yokulawula ukusebenza; noma yikuphi ukukhathazeka kuxazululiwe.

4. Ukulawula Kwangaphakathi (Izinto 41-50)

Lezi zinto zihlanganisa indawo yokulawula: ukwehlukaniswa kwemithwalo, ukulawula kwe-IT, ukulawula, namadokhumenti i-Auditor-General eziyahlola ngokuntula okubalulekile.

• 41. Ukwehlukaniswa kwemithwalo kubhalwe futhi kusetshenziswa ezinqubweni ezinengozi ephezulu (isb. izinkokhelo, amarisi, ukuvumelanisa, izinguquko kudatha eyinhloko); akekho umuntu oyedwa olawula inqubo ukugcina lapho kungafanele.
• 42. Ukuvumelanisa kwebhange kwenziwa futhi kubuyekezwa nyanga ngonyaka; izinto zokuvumelanisa ziphenywa futhi zisulwa ngaphakathi kwesikhathi esivumelwaneyo.
• 43. Ukuvumelanisa kwabakweletwayo nabakweletayo (kuhlanganise izimali eziyisikhathi nabakweletwayo bensizakalo) kwenziwa futhi kubuyekezwa; iminyaka nokulandelela kubhalwe.
• 44. Ukulawula kwe-IT okuyisisekelo (ukufinyelela, ukulawula izinguquko, ukusinda nokubuyisela) kusekhona futhi kubhalwe; amalungelo okufinyelela abuyekezwa ngezikhathi ezithile.
• 45. Ikomidi lokucwaninga imiswe ngendlela efanele, ihlangana njengoba kudingeka, futhi inokulawula okubhalwe kokucwaninga kwangaphakathi, izingozi, nokubika kwezezimali.
• 46. Irejista yezingozi ijulile; izingozi eziyinhloko zezezimali nezokusebenza zikhonjisiwe, zihlolwe, futhi zixhumanisiwe nokulawula okunciphisa.
• 47. Uhlelo lokucwaninga kwangaphakathi lusebenzisiwe; okutholakale kubikiwe kukomidi lokucwaninga nokuphatha; okutholakale okubalulekile kunezinhlelo zezenzo ezinabanini nezinsuku.
• 48. Izinqubomgomo eziyinhloko (izezimali, i-SCM, ukulawula izimpahla, ukulawula izikweletu, njalonjalo) zibhalwe, zivunywe, zisakazwe, futhi zitholakala kubasebenzi.
• 49. Ukulawula amadokhumenti nokufayila (se-elektroniki noma i-hybrid) kuhlelekile ukuze ubufakazi bokucwaninga butholakale ngokusheshayo; akukho amadokhumenti abalulekile asile noma angatholakali.
• 50. Okutholakale kwe-Auditor-General kwonyaka odlule namaphuzu enewadi yokuphatha kubhekaniwe; ukulungisa kubhalwe futhi kungakhonjiswa abacwaningi bonyaka wamanje.

Ukusebenzisa leli khadi lokucwaninga okuhlanzekile

Sebenzisa leli khadi lokucwaninga okuhlanzekile njengedokhumenti ephilayo: nikeza abanini isigaba ngasinye, tick izinto njengoba ziqinisekiswa, futhi ukhushulele noma yimaphi amagap ngaphambi kokuthi ukucwaninga kuqale. Ukuhlanganisa ikhadi eliqeqeshwayo nokuthobela i-MFMA okuqinile nokusebenzisa i-GRAP ngendlela efanele kubeka umasipala wakho esimweni esinamandla kakhulu komphumela wokucwaninga okuhlanzekile.

Bheka indlela i-Dolobha isiza ngayo omasipala ukukhiqiza imibiko ye-Section 71 ne-Section 72 ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso nokugcina izitatimende zezezimali zihambisana nekhadi — hlola ipulatifomu.