Amaphutha Avamile Ekuhlukanisweni kwe-mSCOA: Ama-15 Avusa Okutholakale Ekucwaningweni

Amaphutha ekuhlukanisweni kwe-mSCOA aphakathi kwezimbangela eziqala imibono yokucwaninga ekhishwe ngokungafanele nebi omasipaleni aseNingizimu Afrika. Lapho imali engenayo noma izindleko ikodwe esigabeni esingalungile, noma lapho izigaba zishiywe zingenalutho noma zisedlule, izitatimende zezezimali zonyaka asisevezi umbono oyiqiniso nowesilinganiso. I-Auditor-General ihlola ukuthobela i-Municipal Standard Chart of Accounts futhi ibika ukubaleka okungahambelani lapho ukuhlukaniswa kungalungile. Le ndatshana ibala amaphutha angama-15 athile ekuhlukanisweni kwe-mSCOA omasipala avame ukuwenza, kutheni ngamunye avusa okutholakale kwe-Auditor-General, nendlela yokulungisa. Ukubhekana nala maphutha kunciphisa ingozi yemibono yokucwaninga futhi kusekela indlela yokucwaningwa okuhlanzekile kwomasipala.

Kutheni ukuhlukaniswa kwe-mSCOA kubalulekile emiphumeleni yokucwaninga

I-Municipal Standard Chart of Accounts (mSCOA) ichaza izigaba eziyisikhombisa umsebenzi ngamunye kufanele awuthwele: item, function, fund, project, region, vote, ne-costing. Ukuhlukanisa kabi kusigaba ngasinye kunciphisa ukunemba kwemibiko yenyanga ye-Section 71, imibiko yaphakathi nonyaka ye-Section 72, nezitatimende zezezimali zonyaka (AFS). Imibiko ye-Auditor-General ivame ukubiza ukukoda kwezigaba okungalungile noma okungaphelele njengembangela yemibono ekhishwe ngokungafanele noma ebi. Ukuthola ukuhlukaniswa ngendlela efanele kusukela ekuthathweni kuya ekubikeni ngakho kuyinhloko yokuzuza ukucwaningwa okuhlanzekile kwomasipala.

Amaphutha avamile angama-15 ekuhlukanisweni kwe-mSCOA

La maphutha alandelayo avela kaningi emibikweni ye-Auditor-General. Ngamunye, sichaza iphutha, kutheni aholela ekutholakaleni, nesenzo sokulungisa. Ukuqonda okuqinile ichati le-mSCOA le-akhawunti, ukuhlukaniswa kwezigaba ze-mSCOA kusebenza kanjani, ne-incazelo yolimi olulula yokuthi yini i-mSCOA kuzosiza iqembu lakho ukulugwema.

1. Ukusebenzisa isigaba se-item esingalungile sezezimali vs izindleko zokusebenza

Iphutha: Izindleko zezezimali (isb. ukuthenga izimoto, imishini, noma injiniyela) zibhalwe usebenzisa amakhodi e-item angezona ezindleko zokusebenza, noma ngokuphambene. Izindleko zokusebenza ezifana nokulungisa noma izinto eziphelayo zikodwe njengezezimali.

Kutheni kuvusa okutholakale kwe-AG: I-Auditor-General ilindele izindleko zezezimali nezezindleko zokusebenza zihlukaniswe ngokusobala ngokuhambisana ne-mSCOA ne-Generally Recognised Accounting Practice (GRAP). Ukuhlukaniswa kwe-item okungalungile kugqekeza isitatimende sokusebenza kwezezimali ne-balance sheet (izimpahla vs izindleko), futhi kungaholela ekubalekeni okungahambelani kwesurplus/deficit namagugu ezimpahla.

Isilungiso: Sebenzisa amakhodi e-item e-mSCOA afanelekile ukuthenga izimpahla (isb. ukuthenga i-PPE) nasezindleko zokusebenza (isb. ukulungisa, izinto eziphelayo, amaholo). Gcina ukumephu kwemisebenzi yakho kuhlu lwe-item olusemthethweni futhi uqeqeshe abasebenzi emngceleni wezezimali vs zokusebenza. Isoftwares ephoqa amakhodi e-item avumelekile ngohlobo lomsebenzi inciphisa le phutha emthonjeni.

2. Ukuhlukanisa kabi izibonelelo phakathi kwezinemibandela nezingenamibandela (isigaba se-fund esingalungile)

Iphutha: Izibonelelo ezinemibandela (isb. i-MIG, isabelo esilinganayo esinemibandela) zibhalwe efundini engalungile, noma izibonelelo ezingenamibandela zixubile nezibonelelo ezinemibandela efundini eyodwa ukuze imibandela ingalandelelwa.

Kutheni kuvusa okutholakale kwe-AG: I-Municipal Finance Management Act (MFMA) ne-National Treasury zidinga izibonelelo ezinemibandela zibonakale futhi zisetshenziswe ngokuhambisana nemibandela. Ukwabiwa kwefund okungalungile kwenza kungenzeki ukukhombisa ukuthobela imibandela yesibonelelo futhi kuholela ekutholakaleni ekubikeni ngesibonelelo, nasezimweni ezibucayi, ukungathobeli.

Isilungiso: Bela isibonelelo ngasinye esigabeni sefund efanelekile ngokwesakhiwo sefund esivunyiwe nokuhola kwe-National Treasury. Qinisekisa ukuthi izibonelelo ezinemibandela zisemafundini (noma namakhodi ephrojekthi/ephrojekthi) avumela i-AG ukuqinisekisa ukuthobela imibandela. Vumelanisa imali engenayo neyenzayo ngesibonelelo ngefund ngephrojekthi njalo.

3. Ukusebenzisa amakhodi “abanye” ajwayelekile esikhundleni sokuhlukaniswa okuthile

Iphutha: Imisebenzi ibhalwa kumakhodi okubamba konke afana “naye imali engenayo,” “naye izindleko,” noma “sundry” esikhundleni samakhodi e-item ne-function e-mSCOA athile asebenzayo.

Kutheni kuvusa okutholakale kwe-AG: I-AG ne-National Treasury zethembela ekuhlukanisweni okunemininingwane ukuze kuqhathaniseke futhi kuvele ngokusobala. Ukusebenzisa kakhulu amakhodi “abanye” kunciphisa usizo lwe-AFS nemibiko ye-Section 71 futhi kuvame ukubizwa njengobuthakathaka bokuhlukaniswa okungahambelani.

Isilungiso: Buyekeza izinhlu ze-item ne-function ze-mSCOA bese umepha uhlobo ngamunye lomsebenzi umasipala wakho oyicubungulayo kukhodini ethile. Susa noma unciphise amakhodi “abanye”; lapho umsebenzi unempela engena-fit ecacile, bhala isizathu bese usebenzisa ikhodi ethile eseduze. Qala imibiko ngezikhathi ezithile “kusebenzisa abanye” bese ulungisa ukubhala.

4. Ukungabuyekezi isigaba se-project lapho amaphrojekthi eqediwe noma evalwa

Iphutha: Izindleko ziyaqhubeka zibhalwa kumakhodi ephrojekthi amaphrojekthi aqediwe, avaliwe, noma asusisiwe. Izigaba ezintsha noma amaphrojekthi asebenzisa amakhodi amadala ngaphandle kokuvala iprojekthi endala.

Kutheni kuvusa okutholakale kwe-AG: Ukubika okusekwe kuphrojekthi (isb. izibonelelo ezinemibandela noma amaphrojekthi ezezimali) kufanele kuveze isimo sangempela sephrojekthi. Amakhodi ephrojekthi asedlule noma angalungile kugqekeza imibiko yamaphrojekthi futhi kwenza kungenzeki i-AG iqinisekise ukuthi amaphrojekthi ezekelwe ngesibonelelo abalwa ngendlela efanele.

Isilungiso: Gcina irejista yamaphrojekthi nesimo esicacile sokuvula/okuvaliwe nezinsuku zokusebenza. Lapho iprojekthi iqediwe noma ivaliwe, yeka ukubhala kuleyo khodi yeprojekthi futhi uhlukanise kabusha noma yini ebhalwe ngendlela engalungile. Sebenzisa isigaba se-project kuphela amaphrojekthi asebenzayo, achaziwe futhi uqinisekise ukuthi ichati le-akhawunti iyabuyekezwa lapho amaphrojekthi evalwa.

5. Ukudidanisa izigaba zemisebenzi (isb. ukuphatha vs izinsizakalo zomphakathi)

Iphutha: Izindleko noma imali engenayo yabelwe kumsebenzi ongalungile — isibonelo, izindleko zensizakalo zomphakathi zikodwe ekuphatheni noma ukulawula, noma imali engenayo yamanzi ikodwe kumsebenzi ohlukene.

Kutheni kuvusa okutholakale kwe-AG: Ukubika kwezigaba zemisebenzi kusetshenziswa ukukhombisa malini indawo yensizakalo ngayinye isebenzisa futhi ithola. Amakhodi emisebenzi angalungile kugqekeza ukubika kwezigaba, kunciphisa ukuqhathaniseka nabanye omasipala, futhi kungaholela ekubalekeni okungahambelani enothi yesigaba.

Isilungiso: Chaza imithetho ecacile yokuthi ikhodi yomsebenzi iphi isebenza ohlobo lomsebenzi noma umthombo wemali engenayo. Qeqesha ababambi besabelomali nabasebenzi bezezimali ekuhlukanisweni kwemisebenzi. Vumelanisa izinombolo zemisebenzi nezilindelo (isb. umsebenzi wamanzi vs ifund yamanzi) futhi uphenye ukwehluka. Sebenzisa ichati le-akhawunti evimbela amakhodi emisebenzi avumelekile ngohlobo lomsebenzi lapho kungenzeka.

6. Ukwehluleka ukusebenzisa isigaba se-region esifanelekile ngezindleko esekelwe ku-ward

Iphutha: Lapho umasipala ebika nge-ward noma isifundazwe, izindleko (isb. ukusebenzisa kwesabelo se-ward, amaphrojekthi esifundazwe) zibhalwe ngaphandle kwesigaba se-region esifanelekile noma nekhodi ye-region engalungile noma eyisisekelo.

Kutheni kuvusa okutholakale kwe-AG: Ukubika kwendawo kuvame ukudingeka ekubikeni ngesibonelelo, ukulawula kwekomidi, noma ukudalula komphakathi. Amakhodi e-region asileyo noma angalungile kwenza imibiko yendawo ingathembeki futhi kungavusa okutholakale ngokuphelela nokunemba kokudalula kwezigaba.

Isilungiso: Khomba yonke imisebenzi kufanele ithwele isigaba se-region (isb. izabelo zisekelwe ku-ward, amaphrojekthi esifundazwe). Qinisekisa ukuthi isigaba se-region siyisidingo ngalezi zinhlobo zomsebenzi ohlelweni lwakho futhi abasebenzi bakhetha i-ward noma isifundazwe esifanelekile. Vumelanisa izinombolo zezifundazwe nemibiko yokwabiwa kwama-ward bese ulungisa ukwabiwa okungalungile.

7. Ukwabiwa kwe-costing okungalungile (izindleko ezingaqondile ezelwe ezindaweni zezindleko ezingalungile)

Iphutha: Izindleko ezingaqondile noma eziphezulu (isb. i-IT, i-HR, izimali) zabelwe esigabeni se-costing esingalungile noma endaweni yezindleko, noma zingabelwanga ngendlela ehlala ingaguquki, ukuze izindleko zensizakalo nokubala amatariff kungalungile.

Kutheni kuvusa okutholakale kwe-AG: Isigaba se-costing sisekela ukwabiwa kwezindleko nokubala izindleko ngokusebenza. Ukwabiwa okungalungile kugqekeza ukuhlaziya kokubuyiswa kwezindleko futhi kungathinta ukulunga kwamatariff nezibonelelo. I-AG ingabika ngokuthembeka kwolwazi lwezindleko olusetshenziselwa amanani nokubeka isabelomali.

Isilungiso: Bhala indlela yakho yokwabiwa kwezindleko (isb. izikhiye zokwabiwa ezinsizakalweni zabelwe) bese uyisebenzisa ngendlela ehlala ingaguquki. Sebenzisa isigaba se-costing ukunikeza izindleko ezingaqondile ezindaweni zezindleko noma emisebenzini efanelekile. Buyekeza ukwabiwa okungenani unyaka ngamunye futhi uqinisekise ukuthi kuhambisana nendlela ekhishwe ku-AFS.

8. Amaphutha ekuhlukanisweni kwemali engenayo (exchange vs non-exchange revenue)

Iphutha: Imali engenayo ye-exchange (isb. ukuthengisa amanzi, izimali eziyisikhathi) ihlukaniswe njenge-non-exchange revenue (isb. izibonelelo, izibonelelo), noma ngokuphambene. Amakhodi e-item emali engenayo angahambelani nesimo somnotho somsebenzi.

Kutheni kuvusa okutholakale kwe-AG: I-GRAP ne-mSCOA zidinga imali engenayo ihlukaniswe ngendlela efanele njenge-exchange noma non-exchange. Ukuhlukaniswa okungalungile kuthinta inoti yemali engenayo, ukubika kwezigaba, futhi kungaholela ekubalekeni okungahambelani nasekungathobeleni uhlaka lokubika.

Isilungiso: Sebenzisa amakhodi e-item e-mSCOA afanelekile uhlobo ngamunye lwemali engenayo: imali engenayo ye-exchange (izimali eziyisikhathi, izindleko zensizakalo, inzalo, njalonjalo) vs non-exchange (izibonelelo, izibonelelo, izipho). Qeqesha abasebenzi bezemali engenayo futhi uqinisekise ukuthi uhlelo lwakho lwemali engenayo (ukukhokha, irejista yezibonelelo) londla i-general ledger ngamakhodi e-item nefund efanelekile kusukela ekuqaleni.

9. Ukungahlukanisi izindleko eziphathelene nabasebenzi kumakhodi e-item afanelekile

Iphutha: Amaholo, izibonelelo, inkokhelo yekhefu, noma ezinye izindleko zabasebenzi zibhalwe ngaphansi kwamakhodi e-item ajwayelekile noma angalungile (isb. “ezinye izindleko”) esikhundleni samakhodi e-item e-mSCOA athile ezindleko zabasebenzi (isb. iholo eliyisisekelo, isikhathi esengeziwe, i-medical aid, izincomo zepensheni).

Kutheni kuvusa okutholakale kwe-AG: Izindleko zabasebenzi ziyinto enkulu kuzezindleko zomasipala. Ukuhlukaniswa kwe-item okungalungile kugqekeza i-AFS futhi kwenza kungenzeki ukuqhathanisa izindleko zabasebenzi phakathi komasipala noma ukuhlaziya isakhiwo sezindleko. I-AG ivame ukuhlola ukuthi izindleko zabasebenzi zihlukaniswe futhi zidalulwe ngendlela efanele.

Isilungiso: Mepha yonke imikhakha yamaholo (iholo eliyisisekelo, izimali, izibonelelo, ikhefu, njalonjalo) kumakhodi e-item e-mSCOA afanelekile. Qinisekisa ukuthi uhlelo lwakho lwamaholo noma lwe-HR lubhala ku-general ledger namakhodi e-item (nomsebenzi, ifund) afanelekile. Vumelanisa izinombolo zamaholo ne-ledger nge-item bese ulungisa noma yini ebhalwe ngendlela engalungile.

10. Ukusebenzisa izinhlobo zamafundi ezingalungile ezinsizakalweni ezigodwe

Iphutha: Imali engenayo noma izindleko zensizakalo egodwe (isb. amanzi, ugesi, ukuhlanza) ibhalwe efundini yokusebenza noma efundini yensizakalo enye, esikhundleni sefundi ekhethiwe egodwe.

Kutheni kuvusa okutholakale kwe-AG: I-MFMA nenqubomgomo yezezimali zomasipala zidinga amafundi agodwe abalwe ngokwehlukana. Ukuxuba amafundi kugqekeza izitatimende zamafundi, kunciphisa ukuhlaziya kwetariff nokubuyiswa kwezindleko, futhi kungaholela ekutholakaleni kokungathobeli.

Isilungiso: Phoqisa imithetho yesigaba se-fund ukuze yonke imali engenayo neyenzayo yensizakalo egodwe ibhalwe efundini efanelekile. Ungavumeli imali engenayo yamanzi noma izindleko zogesi, isibonelo, zibhalwe efundini yokusebenza ngaphandle kokuthi kube nokudlulisa okubhaliwe, okuvunyiwe. Vumelanisa ifundi ngayinye nemali engenayo neyenzayo elindelwe bese uphenya ukwabiwa okungalungile.

11. Izindleko zephrojekthi yezimali ezingahlobene nesigaba se-project esifanelekile

Iphutha: Izindleko kuphrojekthi zezezimali (isb. injiniyela) zibhalwe ngaphandle kwesigaba se-project noma nekhodi yeprojekthi engalungile noma ejwayelekile, ukuze ukubika ezingeni lephrojekthi kungahambelani nokusebenzisa kwangempela.

Kutheni kuvusa okutholakale kwe-AG: Amaphrojekthi ezezimali, ikakhulukazi lawo ezekelwe ngezibonelelo ezinemibandela, kufanele alandelelwe ku-ledger. Amakhodi ephrojekthi asileyo noma angalungile kuvimbela i-AG ukuqinisekisa ukuthi imibandela yesibonelelo ihlangabezanwa nokuthi ukubika kweprojekthi kunembile.

Isilungiso: Dinga isigaba se-project esivumelekile kuzo zonke izindleko zephrojekthi yezimali. Gcina uhlu lwamaphrojekthi namakhodi ayingqayizivele futhi uqinisekise ukuthi ukuthenga nenzinkokhelo zamaphrojekthi zisebenzisa ikhodi yeprojekthi efanelekile. Vumelanisa izindleko zephrojekthi nerejista yamaphrojekthi nasezingcwalisweni zokubika ngesibonelelo.

12. Ukuhlukanisa kabi ukulungisa nokugcina vs ukuthuthukiswa kwezezimali

Iphutha: Ukulungisa nokugcina (izindleko zokusebenza) kufakwa ezezimali, noma ukuthuthukiswa kwezezimali (isb. ukuthuthukiswa okunweba impilo esebenzayo noma amandla) kubhalwe njengezindleko zokulungisa. I-item nokwelashwa kwempahla kungahambelani ne-GRAP ne-mSCOA.

Kutheni kuvusa okutholakale kwe-AG: Umngcele phakathi kwezezimali nezindleko uhlolwa yi-AG. Ukuhlukaniswa okungalungile kuthinta kokubili isitatimende sokusebenza kwezezimali ne-balance sheet (izimpahla nokunciphiswa) futhi kuyimbangela evamile yokubaleka okungahambelani.

Isilungiso: Sebenzisa inqubomgomo ecacile yezezimali vs ukulungisa: ngokuvamile, ukulungisa nokugcina kwansuku zonke kuyindleko; ukushintshwa noma ukuthuthukiswa okunweba impilo noma amandla kuyizezimali. Qeqesha abasebenzi futhi uqinisekise ukuthi amakhodi e-item afanelekile (nokubona kwempahla, lapho kusebenza) asetshenziswa. Bhala izinqumo ezibalulekile ze-AG.

13. Izindleko eziqagelwe nokugcina okungahlukaniswanga ngendlela efanele

Iphutha: Izindleko eziqagelwe (isb. umshwalense, ukubhalisa) noma okugcina (isb. ikhefu, izinsizakalo ezitholiwe kodwa ezingakafakiwe)zingahlukaniswanga ne-item, function, noma isigaba se-fund esifanelekile, noma zibhalwe ku-suspense noma ama-akhawunti angalungile.

Kutheni kuvusa okutholakale kwe-AG: Izindleko eziqagelwe nokugcina kuyingxenye yesitatimende sesimo sezezimali futhi kufanele zihlukaniswe ngendlela efanele ukuze i-AFS iphelele. Ukwabiwa kwezigaba okungalungile noma okusileyo kungaholela ekubalekeni okungahambelani kwezimpahla/izikweletu zamanje nasekubonweni kwezindleko.

Isilungiso: Qinisekisa ukuthi ama-journal eziqagelwe nokugcina asebenzisa umqondo wesigaba ofanayo (item, function, fund) nezindleko ezingezansi noma imali engenayo. Bela endaweni yezindleko nasekhathini efanelekile. Vumelanisa izindleko eziqagelwe nokugcina nezingcwaliso zokusekela futhi uqinisekise ukuthi azishiywa ema-akhawunti “suspense” ajwayelekile ekupheleni konyaka.

14. Ukudlulisa phakathi kweminyango ngaphandle kokususa ngendlela efanele

Iphutha: Ukudlulisa phakathi kweminyango, amafundi, noma izindaweni zezindleko kubhalwe ngendlela ephindaphindisa imali engenayo noma izindleko, noma ama-entries okususa adingekayo ukubika kweqembu noma kwezigaba asile noma angalungile.

Kutheni kuvusa okutholakale kwe-AG: Ukudlulisa phakathi kweminyango noma phakathi kwamafundi kufanele kususwe noma kuvezwe ngendlela efanele ukuze izinombolo ezihlanganisiwe zingandisiwe. Ukwehluleka ukususa noma ukuhlukanisa ngendlela efanele kuholela ekubalekeni okungahambelani ekubikeni kwezigaba namafundi.

Isilungiso: Chaza imithetho ecacile yokuthi ukudlulisa kwangaphakathi kukodwe kanjani (isb. amakhodi e-item athile okudlulisa) futhi uqinisekise ukuthi ama-entries okususa abhalwa lapho kudingeka ukubika okuhlanganisiwe. Vumelanisa izibalansi zokudlulisa phakathi kweminyango/amafundi futhi ubhale indlela yokususa ye-AG.

15. Ukwehluleka ukuhlukanisa kabusha izinto lapho imithetho ye-mSCOA ibuyekezwa

Iphutha: I-National Treasury ibuyekeza isakhiwo se-mSCOA (amakhodi amasha, amakhodi abizwe kabusha noma asusiwe), kodwa umasipala uyaqhubeka esebenzisa amakhodi amadala noma engakamephu idatha ekhona esakhiweni esisha.

Kutheni kuvusa okutholakale kwe-AG: Ukuthobela i-mSCOA kusho ukusebenzisa isakhiwo samanje, esishicilelwe. Ukusebenzisa amakhodi asusisiwe kungukungathobeli futhi kungabangela ukwehluleka ukuvumelanisa ne-Section 71 namathebula e-AFS, okuholela ekutholakaleni okungahambelani.

Isilungiso: Landelela izincwadi ze-National Treasury nezibuyekezo ze-mSCOA. Lapho ichati le-akhawunti ibuyekezwa, buyekeza uhlelo lwakho, mephu amakhodi amadala kwawo amasha, futhi uhlukanise kabusha izibalansi zezikhathi ezedlule uma kudingeka. Qala ukuhlaziya igap ngemva kokubuyekeza ngakunye futhi uqeqeshe abasebenzi ngezinguquko. Isoftwares egcinwa ngezibuyekezo ze-mSCOA inciphisa ingozi yokwehla emuva.

Indlela Isoftwares ethobela i-mSCOA Inciphisa Amaphutha Ekuhlukanisweni

Amaphutha amaningi ekuhlukanisweni kwe-mSCOA avela ngoba imisebenzi ibanjwa ngesandla ngaphandle kokuqinisekiswa ngokumelene nesigaba samakhodi nangezinhlanganisela zevumelekile. Isoftwares yomasipala ethobela i-mSCOA ibhekana nalokhu ngokwakha ichati le-akhawunti nemithetho yokuqinisekisa ohlelweni: inhlanganisela yezigaba angekho emthethweni yenqatshelwa lapho kungena, izigaba eziyisidingo ziphoqwa ngazinhlobo zomsebenzi ezifanelekile, futhi imibiko ikhiqizwe kusukela kudatha efanayo ehlukanisiwe elondla i-general ledger ne-Section 71.

Lokho akususi isidingo sabasebenzi abaqeqesiwe nezinqubo ezigqamile, kodwa kuvimbela uhlobo olukhulu lwamaphutha ngaphandle alubonakala kuphela ekupheleni konyaka noma ngesikhathi sokucwaninga kwe-Auditor-General. Omasipala abahlanganisa izinqubomgomo ezigqamile, ukuqeqeshwa kwezigaba, nezinhlelo eziphoqa amakhodi avumelekile basimweni esingcono ukuthuthukisa imiphumela yokucwaninga nasekuhlangabezanen izidingo zokubika zokuthobela i-MFMA.

Isishwankathelo

Amaphutha avamile angama-15 ekuhlukanisweni kwe-mSCOA ngenhla ayavinjelwa ngezinqubomgomo ezigqamile, ukuqeqeshwa, nezinhlelo ezifanelekile. Ukubhekana nawo ngendlela ehlelekile kunciphisa ingozi yokutholakala kwe-Auditor-General futhi kusekela inhloso yokucwaningwa okuhlanzekile. Ukuze ubone uhlaka uqobo, bheka umhlahlandlela we-mSCOA chart of accounts, ukuhlukaniswa kwezigaba ze-mSCOA kuchaziwe, ne-umhlahlandlela wolimi olulula wokuthi yini i-mSCOA; ukuze ulungele ukucwaninga, bheka indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala. Ukuze ubone indlela ipulatifomu eyodwa isiza ngayo umasipala wakho ukunciphisa amaphutha ekuhlukanisweni kwe-mSCOA nokukhiqiza imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso, hlola i-Dolobha.