Amazinga e-GRAP Womasipala: Umhlahlandlela Wokusebenzisa Okuqokoqo

Ohlweni lokucwaninga lomasipala lonyaka we-2022–23, imiphumela yokucwaninga kwemasipala ye-Auditor-General yakhombisa ukuthi omasipala abaningi baseNingizimu Afrika basalwa nokusebenzisa ngendlela efanele i-Generally Recognised Accounting Practice (GRAP). Izimpahla ezibalelwe kabi, ukudalula okungaphelele, nezinqubomgomo zokubala ezingahambelani kuphakathi kwamaphutha avamile aholela imibono ekhishwe ngokungafanele noma ebi. Kubaba-CFO bomasipala nabasebenzi bezezimali, amazinga e-GRAP womasipala akukho ngokuzikhethela: uhlaka lokubika i-Municipal Finance Management Act (MFMA) ne-National Treasury edingayo ngezitatimende zezezimali zonyaka. Lolu hlaka luchaza yini i-GRAP, kutheni kubalulekile omasipaleni, amazinga asebenza kaningi, i-GRAP yehluke kanjani ku-IFRS, nendlela yokusebenzisa nokugcina ukuthobela i-GRAP eqenjini — kuhlanganise indlela isoftware yezezimali zomasipala efanelekile esekela ukusebenzisa okuqhubekayo nokutholakale kokucwaninga okuncane.

Yini i-GRAP Futhi Kutheni Ibalulekile Omasipaleni?

I-Generally Recognised Accounting Practice (GRAP) iyisethi yamazinga okubala izinhlangano zikahulumeni zaseNingizimu Afrika kufanele ziwasebenzise lapho zilungisa izitatimende zezezimali zonyaka. Ikhishwa yi-Accounting Standards Board (ASB), esebenza ngaphansi kwe-Financial Reporting Standards Council. I-GRAP iyalinganiswa nesektori yomphakathi ye-IFRS (International Financial Reporting Standards) esetshenziswa emkhakheni ozimele. Lapho i-IFRS ibhalelwe izinhlangano ezihlose inzuzo, i-GRAP ibhalelwe izinhlangano ezingenazo inzuzo njengenhloso yazo ezinhloko — kuhlanganise iminyango kazwelonke neyesifundazwe, izinhlangano zikahulumeni, omasipala nezinhlangano zomasipala.

Omasipaleni, i-GRAP ibalulekile ngezizathu ezintathu eziyinhloko.

Isidingo somthetho. I-MFMA ne-Municipal Budget and Reporting Regulations zidinga ukuthi izitatimende zezezimali zonyaka zilungiswe ngokuhambisana namazinga okubala okuyisisekelo. Eqenjini, lokho kusho i-GRAP. Ukungathobeli kukukwehluleka kokubika nokutholakala kokuthobela i-Auditor-General ezokuvusa.

Ukuqhathaniseka nokuthembeka. Lapho wonke umasipala esebenzisa uhlaka olufanayo lokubala, izitatimende zezezimali zingaqhathaniswa phakathi komasipala futhi zihlanganiswe ezingeni lesifundazwe nelesizwe. I-AFS ethembekayo isekela ukulawulwa amakomidi, i-National Treasury, nomphakathi; iphinde isekele ukuboleka, izicelo zezibonelelo, nokuhlela isikhathi eside.

Imiphumela yokucwaninga. I-AG ihlola ukuthi i-AFS ilungiswe ngokuhambisana nohlaka olusebenzayo. Ukusebenzisa i-GRAP ngendlela engalungile noma okungaphelele kuholela ekubalekeni okungahambelani, imibono ekhishwe ngokungafanele noma ebi, nasekutholakaleni okuphindaphindayo. Ukuthola i-GRAP ngendlela efanele ngakho kuyinhloko yokuzuza ukucwaningwa okuhlanzekile kwomasipala.

Ngamagama amafushane: i-GRAP iyincwadi yemithetho yendlela omasipala kufanele abone, alinganise, aveze, futhi adalule imisebenzi nezehlakalo ezitatimendeni zabo zezezimali. Ukuqonda nokusebenzisa ngendlela efanele kuyisibopho esiyinhloko somsebenzi wezezimali zomasipala.

Amazinga e-GRAP Ayinhloko Asebenza Omasipaleni

Omasipala kudingeka basebenzise isethi ephelele yamazinga e-GRAP asebenza emisebenzini yabo nezikweletu. Okulandelayo kuphakathi kwasetshenziswa kaningi futhi kuvame ukubandakanyeka ekutholakaleni kokucwaninga. Khlanganisa ukubeka, ukhashiflowi, izinqubomgomo, izimpahla, izikweletu, nokudalula.

GRAP 1 — Ukubeka Izitatimende Zezezimali

I-GRAP 1 ibeka isakhiwo nokuqukethwe kwezitatimende zezezimali. Icacisa ukuthi isethi ephelele ye-AFS ihlanganisa ini: isitatimende sesimo sezezimali, isitatimende sokusebenza kwezezimali, isitatimende sozukushintsha kwezimpahla ezi-net, isitatimende sokuhamba kwekhashi, namanothi. Iphinde ibeke izinto ezingezansi okufanele zibe khona nezidingo zokudalula kusitatimende ngasinye futhi idinge ukuthi izitatimende zezezimali ziveze ngokulungile isimo sezezimali, ukusebenza kwezezimali, nokuhamba kwekhashi. Omasipala abashiyayo izitatimende ezidingekayo, abasebenzisa amafomathi angalungile, noma abehlulekayo ukudalula ulwazi oludingekayo bephula i-GRAP 1. Lesi sisekelo siyisisekelo: uma ukubeka kungalungile okusele kwe-AFS kuncishisiwe.

GRAP 2 — Izitatimende Zokuhamba Kwekhashi

I-GRAP 2 idinga izinhlangano ziveze isitatimende sokuhamba kwekhashi sokuhlukanisa ukhashiflowi kusukela emisebenzini yokusebenza, yokutshala, neyokuxhasa ngezezimali. Omasipaleni, lokhu kusho ukuthi yonke imali etholiwe neyakhokhelwayo kufanele ihlukaniswe ngendlela efanele. Amaphutha avamile ahlanganisa ukuhlukanisa kabi amarisi ezibonelelo (okusebenza vs ukuxhasa ngezezimali), ukuhlukanisa kabi izindleko zezezimali phakathi kokutshala nokusebenza, nokwehluleka ukuvumelanisa isitatimende sokuhamba kwekhashi nesitatimende sesimo sezezimali. Isitatimende sokuhamba kwekhashi kuvame ukuhlolwa yi-AG ngoba amaphutha lapha angakhombisa izinkinga zokulawula noma zokuhlukaniswa ezijulile.

GRAP 3 — Izinqubomgomo Zokubala, Izinguquko Ezilinganisweni Zokubala Namaphutha

I-GRAP 3 ibhekana nokukhetha nokusebenzisa izinqubomgomo zokubala, izinguquko ezinqubomgomeni, izinguquko ezilinganisweni, nokulungisa amaphutha esikhathini esedlule. Omasipala kufanele bamukele izinqubomgomo eziphumela olwazi olufanelekile noluthembekayo futhi bazisebenzise ngokungaguquki. Lapho inqubomgomo ishintshwa (kuphela lapho kudingeka isisekelo esisha noma lapho siphumela olwazi oluthembekayo), ushintsho kufanele usetshenziswe ngokubuyisela emuva futhi udalulwe. Amaphutha esikhathini esedlule kufanele alungiswe ngokubuyisela emuva. Eqenjini, okutholakale okuningi kokucwaninga kuvela ekusebenziseni inqubomgomo ngendlela engahambelani unyaka nonyaka, noma ezinguqukeni ezingahleliwe ngaphandle kokudalula okufanelekile noma ukubuyisela.

GRAP 17 — Impahla, Imishini Nezinto Zokusebenza

I-GRAP 17 ilawula ukubona, ukulinganisa, nokudalula impahla, imishini nezinto zokusebenza (PPE). Omasipala banenani elikhulu lenjiniyela nanye i-PPE: imigwaqo, amanethiwekhi amanzi nangcolile, izakhiwo, izimoto, nezinto zokusebenza. Ngaphansi kwe-GRAP 17, izinto ze-PPE zalinganiswa ekuqaleni ngezindleko bese kamuva ngezindleko ngaphandle kokunciphiswa okuqongiwe nokulimaza noma kusebenzisa imodeli yokulinganisa kabusha. Ukunciphiswa kufanele kube ngokuhlelekile ngaphezu kwempilo esebenzayo; impilo esebenzayo namagugu asele kufanele ibuyekezwe ngezikhathi ezithile.

Amarejista ezimpahla kufanele aphelele futhi avumelanise ne-AFS. Amarejista angaphelele, ukuhlukaniswa kabi (isb. injiniyela ingahlukaniswanga lapho kudingeka), impilo esebenzayo engalungile, nokunciphiswa okusile noma okungalungile kuyimbangela evamile yemibono ekhishwe ngokungafanele. I-GRAP 17 ingenye yamazinga abaluleke kakhulu omasipaleni ngenxa yobungako bezibalansi zabo ze-PPE.

GRAP 102 — Izimpahla Ezingabonakali

I-GRAP 102 isebenza ezimpahleni ezingabonakali ezifana nesoftware, amalayisense, nezinye izimpahla ezingezona ezingokoqobo. Omasipala abafaka ezezimali isoftware, izinhlelo ze-GIS, noma ezinye izinto ezingabonakali kufaneel basebenzise i-GRAP 102 ukubona, ukulinganisa (izindleko noma ukulinganisa kabusha), ukuncishisa, nokudalula. Izinkinga ezivamile zihlanganisa ukufaka ezezimali izindleko ezifanele zibe yindleko (isb. ezinye izindleko zokuthuthukisa), izikhathi zokuncishisa ezingalungile, nokwehluleka ukuhlola izinto ezingabonakali ngokulimaza lapho kunezinkomba. Ukuthola umngcele phakathi kwezezimali nendleko kubalulekile kokubili i-GRAP 102 nasekuhlukanisweni kwe-mSCOA, okuthinta indlela izindleko ziveleka ku-AFS.

GRAP 21 — Ukulimaza Izimpahla Ezingakhiqizi Khashi

Omasipala banezimpahla eziningi ezingakhiqizi khashi (isb. imigwaqo, amapaki, izakhiwo zokuphatha). I-GRAP 21 idinga ukuthi izimpahla ezinjalo zihlolwe ngokulimaza lapho kunezinkomba zokuthi inani elithwalayo lingadlula inani elingabuyiselwa lensizakalo. Lapho selilimazekile, impahla kufanele incishiswe futhi ukulahleka kokulimaza kubonwe. Ukwehluleka ukwenza ukuhlola kokulimaza lapho kunezinkomba, noma ukubona nokudalula ukulahleka kokulimaza, kuyokutholakala okuphindaphindayo kwe-AG. Lesi sisekelo sibaluleke ikakhulukazi ngemva kwezehlakalo ezinciphisa usizo noma amandla ensizakalo yezimpahla (isb. ukulimaza, ukuphelelwa isikhathi, noma izinguquko ekusebenziseni).

GRAP 104 — Amathuluzi Ezezimali

I-GRAP 104 ihlanganisa ukubona, ukulinganisa, nokudalula izimpahla zezezimali nezikweletu zezezimali. Omasipala banekheshi, ukutshalwa, abakweletwayo (kuhlanganise izimali eziyisikhathi nabakweletwayo bensizakalo), nabakweletayo; bangaba nokuboleka nokuqinisekisa. I-GRAP 104 idinga ukuhlukaniswa kuzigaba ezifanelekile, ukulinganisa ngezindleko ezi-amortised noma inani elingokoqobo njengoba kufanele, nokudalula okwanele kwingozi namagugu angokoqobo. Amaphutha avamile ahlanganisa ukuhlukaniswa kabi kwezimpahla zezezimali, ukulimaza okunganele kwabakweletwayo (ukulahleka kwesikweletu okulindelwe), nokudalula okusile noma okungaphelele. Njengoba kubaluleke abakweletwayo nekheshi kuma-balance sheet omasipala, i-GRAP 104 inomthelela ophezulu.

GRAP 25 — Izibonelelo Zabasebenzi

I-GRAP 25 ibhekana nezibonelelo zesikhathi esifushane (isb. amaholo, ikhefu), izibonelelo zangemva kokusebenza (isb. ipensheni ne-medical aid), nezinye izibonelelo zesikhathi eside. Omasipala banezibopho ezinkulu zezibonelelo zabasebenzi. Amaholo kufanele abonwe lapho insizakalo inikezwa; ikhefu kufanele libalwe; futhi amapulani ezibonelelo ezichaziwe (kuhlanganise amafundi epensheni ne-medical aid lapho umasipala ethwala ingozi) adinga ukulinganiswa kwe-actuarial nokubona impahla ye-defined benefit net noma isikweletu. Ukuncishisa izibonelelo zekhefu, ukubala kwefundi epensheni okungalungile, nokudalula okusile kuyokutholakale okuvamile. I-GRAP 25 ibucayi ikakhulukazi futhi ivame ukuzuza ekufakweni kochwepheshe noma izinhlelo ezilandelela ikhefu namaholo ngendlela efanelekile.

GRAP 19 — Izibonelelo, Izikweletu Ezingase Zibe Khona Nezimpahla Ezingase Zibe Khona

I-GRAP 19 idinga ukuthi izibonelelo zibonwe lapho kunesibopho samanje (somthetho noma sokwakha), ukuphuma kwezinsiza kungenzeki, nenenani lingalinganiswa ngokuthembeka. Omasipala bangaba nezibonelelo zecala, ukulungisa imvelo, ukuhlela kabusha, noma ama-warranty. Izikweletu ezingase zibe khona nezipahla ezingase zibe khona kufanele zidalulwe lapho ukuphuma noma ukungena kungenzeki noma inani lingalinganiswa ngokuthembeka. Ukunikeza ngaphezulu, ukunikeza ngaphansi, noma ukwehluleka ukudalula izinto ezingase zibe khona konke kungaholela ekubalekeni. Ukugcina irejista yezibonelelo nezingase zibe khona nokuyibuyekeza njalo kusiza ukuqinisekisa ukuthobela i-GRAP 19.

Itafula Lokukhomba: Amazinga e-GRAP Abalulekile Omasipaleni

Isisekelo	Isihloko	Kutheni Kubalulekile Omasipaleni
GRAP 1	Ukubeka Izitatimende Zezezimali	Ichaza isakhiwo nokuqukethwe kwe-AFS; isisekelo sokudalula konke okunye
GRAP 2	Izitatimende Zokuhamba Kwekhashi	Ukuhlukaniswa okudingekayo kwekhashiflowi; kuvame ukusebenziswa kabi
GRAP 3	Izinqubomgomo Zokubala, Izinguquko Ezilinganisweni Namaphutha	Ukungaguquki, izinguquko, nokulungisa kwesikhathi esedlule
GRAP 17	Impahla, Imishini Nezinto Zokusebenza	Iningi le-balance sheet yomasipala; ukunciphiswa, impilo esebenzayo, irejista yezimpahla
GRAP 102	Izimpahla Ezingabonakali	Isoftwares, amalayisense; zezimali vs indleko, ukuncishisa
GRAP 21	Ukulimaza Izimpahla Ezingakhiqizi Khashi	Ukuncishisa lapho amandla ensizakalo elimazekile
GRAP 104	Amathuluzi Ezezimali	Ikeshi, ukutshalwa, abakweletwayo, abakweletayo, ukuboleka; ukuhlukaniswa nokudalula
GRAP 25	Izibonelelo Zabasebenzi	Amaholo, ikhefu, amapensheni, i-medical aid; izibonelelo nokulinganiswa kwe-actuarial
GRAP 19	Izibonelelo, Izikweletu Ezingase Zibe Khona Nezimpahla Ezingase Zibe Khona	Icala, imvelo, ukuhlela kabusha; ukubona nokudalula

Amanye amazinga e-GRAP angasebenza kuya ngemisebenzi yomasipala (isb. GRAP 9 ngemali engenayo yokushintshana, GRAP 23 ngemali engenayo engashiintshani, GRAP 12 ngezinventory). I-ASB ne-National Treasury zishicilela uhlu oluphelele nokuhola kokusebenzisa; amaqembu ezezimali kufanele agcine ukumephu kokuthi amazinga asebenza yini enhlanganweni yabo futhi aqinisekise ukuthi wonke asebenzisa ngendlela efanele.

I-GRAP Iyehluke Kanjani Ku-IFRS

I-GRAP isekelwe ohlakeni lwemqondo olufanayo ne-IFRS futhi amazinga amaningi ahambisana eduze. Kodwa kune-mehluko abalulekile abasenta kubasebenzi bezezimali zomasipala abangaba nolwazi lomkhakha ozimele.

Amazinga ekhokhiwe. I-GRAP ihlanganisa amazinga angena-IFRS elinganayo ngqo noma ahluke ngosayizi. Isibonelo, i-GRAP 23 ngemali engenayo engashiintshani (isb. izibonelelo, izibonelelo, izimali eziyisikhathi) iyinhloko omasipaleni; i-IFRS 15 igxila emalini engenayo yokushintshana. I-GRAP 9 ne-GRAP 23 ndawonye ilawula ukubonwa kwemali engenayo yomasipala ngendlela eveza inhlanganisela yemali engenayo yokushintshana neyengashiintshani omasipala abayitholayo.

Amagama nesakhiwo. Amanye amagama ayehluka (isb. “isitatimende sokusebenza kwezezimali” ku-GRAP vs “isitatimende senzuzo noma ukulahleka” ku-IFRS; “izimpahla ezi-net” vs “equity”). Ukubeka jikelele nemithetho eminingi yokubona nokulinganisa kuyafana, kodwa amagama nezinye izidingo zokudalula zilungiselelwe isektori yomphakathi.

Izimpahla ezingakhiqizi khashi. I-GRAP 21 nokuhola okuhlobene zibhekana nokulimaza kwezimpahla ezingakhiqizi ukhashiflowi. I-IFRS isebenzisa imodeli ehlukile (inani elingabuyiselwa ngokusekelwe value in use noma fair value less costs of disposal). Omasipala kufanele basebenzise imodeli ye-GRAP injiniyela yabo nezinye izimpahla ezingakhiqizi khashi.

Ukusebenzisa. Omasipala kufanele basebenzise i-GRAP, hhayi i-IFRS, nge-AFS yabo. Ukusebenzisa i-IFRS lapho i-GRAP iyehluka kungaholela ekubalekeni nasekungathobeleni. Lapho unganaqiniseki, bheka amazinga e-GRAP e-ASB nokuhola kokusebenzisa, nasezincwadini ze-National Treasury ngokubika kwemasipala.

Izinyathelo Zokusebenzisa Okuqokoqo Zokuthobela i-GRAP

Ukusebenzisa nokugcina ukuthobela i-GRAP kudinga indlela ehlelekile. Izinyathelo ezilandelayo zinika aba-CFO bomasipala namaqembu ezezimali umzila okuqokoqo.

1. Khomba wonke amazinga e-GRAP asebenzayo. Bhala phansi yonke isisekelo se-GRAP esebenza emisebenzini nezikweletu zomasipala wakho. Sebenzisa itafula lokukhomba ngenhla njengokuqala bese ungeza abanye (isb. imali engenayo, ama-lease, abahlobene). Nikeza ubunikazi ngasinye — ngubani onesibopho sokuqinisekisa ukusebenzisa nokudalula okufanelekile.

2. Bhala izinqubomgomo zokubala. Ngasinye isisekelo esebenzayo, bhala izinqubomgomo zokubala zomasipala ngokubhala. Izinqubomgomo kufanele zihambisane ne-GRAP futhi zisetshenziswe ngokungaguquki unyaka nonyaka. Buyekeza idokhumenti yenqubomgomo lapho amazinga eshintsha noma lapho izinqubomgomo zishintshwa ngamabomu (ngokudalula okufanelekile ngaphansi kwe-GRAP 3). Idokhumenti yenqubomgomo kufanele ivunyelwe yi-CFO nekomidi lokucwaninga futhi itholakale kalula kubalungisi nabacwaningi.

3. Hambisa izinhlelo nezinqubo. Qinisekisa ukuthi i-general ledger yakho, irejista yezimpahla, nezinhlelo zokusekela zibamba idatha edingekayo ye-GRAP. Isibonelo, irejista yezimpahla kufanele isekele i-GRAP 17 (izindleko, impilo esebenzayo, indlela yokunciphiswa, ukunciphiswa okuqongiwe); izinhlelo zabakweletwayo nemali engenayo kufanele zisekele i-GRAP 104 namazinga emali engenayo. Lapho ichati le-mSCOA le-akhawunti isetshenziswa, qinisekisa ukuthi ukuhlukaniswa kusekela kokubili ukubika kwe-mSCOA nezidingo zokudalula ze-GRAP. Ukuqonda yini i-mSCOA nendlela ehlanganisa ne-GRAP kusiza amaqembu ezezimali agweme amaphutha okuhlukaniswa. Cabanga isoftware yomasipala eklanyelwe i-GRAP ne-mSCOA ukuze ukuthobela kwakhiwe ezinqubweni zansuku zonke.

4. Qeqesha abasebenzi bezezimali. Qinisekisa ukuthi wonke umuntu obandakanyekayo ekulungiseni i-AFS uyaqonda amazinga e-GRAP afanelekile nezinqubomgomo zomasipala. Gxila amazinga okutholakale ngokomlando emasipaleni wakho noma emkhakheni. Faka amaworkshop okuphela konyaka adlulisa inothi ngayinye nesidingo sokudalula.

5. Yenza ukubuyekeza ngaphambi kokuphela konyaka nokuphela konyaka. Ngaphambi kokuqedisa i-AFS, yenza ukubuyekeza kwekhadi ngokumelene nesisekelo se-GRAP ngasinye esebenzayo: wonke ukudalula okudingekayo kwenziwe yini? Ukubona nokulinganisa kuhambisana nenqubomgomo? Izibalo zesikhathi esedlule ziyaqhathaniseka? Vumelanisa izibalansi eziyinhloko (isb. PPE nerejista yezimpahla, izibonelelo nezingcwaliso zokusekela) bese uxazulula ukungahambelani. Lolu qeqesho lunciphisa ingozi yokubaleka okungahambelani futhi lusekela imiphumela yokucwaninga okuhlanzekile.

6. Hlala ujulile ne-ASB ne-National Treasury. I-ASB ikhipha amazinga e-GRAP amasha nashintshiwe; I-National Treasury ikhipha izincwadi ngokubika kwemasipala nezinsuku zokugcina. Bhalisa izibuyekezo, hlola umthelela wamazinga amasha kumasipala wakho, futhi uhlele ukusebenzisa ngesikhathi esifanelekile. Izidingo zokuthobela i-MFMA namafomathi okubika nawo angashintsha; hambisa ukusebenzisa kwe-GRAP nezilindelo zokulawula zakamuva.

Amaphutha Avamile e-GRAP Ku-AFS Zomasipala

Imibiko ye-Auditor-General igcizelela okutholakale okuphindaphindayo okuhlobene ne-GRAP. Ukugwema la maphethini kunciphisa ingozi yemibono ekhishwe ngokungafanele noma ebi.

• Ukudalula kwe-PPE okungaphelele noma okungalungile (GRAP 17). Amarejista ezimpahla angavumelanisiwe ne-AFS; impilo esebenzayo nokunciphiswa okusile noma okungalungile; injiniyela ingadalulwanga ngokwehlukana lapho kudingeka; ukulinganisa kabusha kungasebenzi ngokungaguquki noma kungadalulwanga. Isilungiso: Gcina irejista yezimpahla ephelele, enembile; vumelanisa ne-general ledger nenothi ye-AFS; buyekeza impilo esebenzayo namagugu asele ngezikhathi ezithile.

• Izibonelelo ezibalelwe kabi noma ezisileyo (GRAP 19, GRAP 25). Izibonelelo zekhefu zincishisiwe; izibopho zepensheni noma ze-medical aid zingalinganiswanga ngendlela efanele; izikweletu ezingase zibe khona zingadalulwanga. Isilungiso: Gcina amarejista ezibonelelo nezingase zibe khona; sebenzisa i-actuarial noma olunye ulwazi lochwepheshe lapho kudingeka; dalula zonke izinto ezingase zibe khona ezibalulekile.

• Amaphutha ekubonweni kwemali engenayo (GRAP 9, GRAP 23). Imali engenayo yokushintshana neyengashiintshani ingahlukaniswanga ngendlela efanele; izibonelelo zibonwe esikhathini esingalungile noma zihlukaniswe kabi; imali engenayo yezimali eziyisikhathi ingahambelani ne-GRAP 23. Isilungiso: Bhala izinqubomgomo zokubona imali engenayo ngokusobala; qinisekisa ukuthi izinhlelo zisekela ukuvala kwesikhathi nokuhlukaniswa okufanelekile.

• Ukuhlukanisa kabi ukhashiflowi (GRAP 2). Ukuhamba kokusebenza, kokutshala, nokuxhasa kuhlukaniswe kabi; ukuvumelanisa nesitatimende sesimo sezezimali akulungile. Isilungiso: Sebenzisa inqubo ehlelekile yokulungisa ukhashiflowi; vumelanisa isigaba ngasinye nezingcwaliso zokusekela; buyekeza izinto ezinenani eliphezulu nezingajwayelekile.

• Izinqubomgomo zokubala ezingahambelani (GRAP 3). Izinqubomgomo zisetshenziswa ngendlela engahambelani unyaka nonyaka; izinguquko zingadalulwanga noma zingasebenzi ngokubuyisela emuva; amaphutha esikhathini esedlule angalungiswanga. Isilungiso: Bhala izinqubomgomo bese uzisebenzisa ngokungaguquki; lapho ushintsha inqubomgomo noma ulungisa iphutha, landela i-GRAP 3 ephelele bese udalula.

• Ukudalula okunganele kwethuluzi lezezimali (GRAP 104). Ukulimaza kwabakweletwayo (ukulahleka kwesikweletu okulindelwe) kungabalelwanga noma kungadalulwanga; izigaba zezimpahla zezezimali nezingozi zingadalulwanga ngokuphelele. Isilungiso: Sebenzisa ukubala kokulahleka kwesikweletu okulindelwe kwabakweletwayo; qedela wonke amakhadi okudalula e-GRAP 104.

Ukubhekana nalezi zindawo ngendlela ehlelekile, ngobunikazi ocacile nokubuyekeza njalo, kubeka umasipala esimweni esinamandla ukuze ahlangabezane nezidingo ze-GRAP futhi athuthukise imiphumela yokucwaninga.

Indlela Ubuchwepheshe Busekela Ukuthobela i-GRAP

Izinqubo ngesandla namaspredishithi kwandisa ingozi yamaphutha e-GRAP: amafomula aphuka, umqondo wonyaka odlule uyakhohlwa, nokudalula kuyashiywa. Ubuchwepheshe bunganciphisa leyo ngozi ngokufaka i-GRAP nezidingo ezihlobene emsebenzini wezezimali.

Ichati le-akhawunti nesakhiwo sesigaba. Isoftwares yomasipala eyakhelwe izombusazwe wasekhaya waseNingizimu Afrika ingakwazi ukulungisa ngaphambili ichati le-akhawunti ukuze ihambisane ne-mSCOA nasezingeni lemininingwane edingekayo yokudalula kwe-GRAP. Lapho imisebenzi ibanjwa ngamakhodi esigaba ne-akhawunti afanelekile, i-general ledger isevele isekela ukulungisa i-AFS. Kunciphisa isidingo sokwabiwa kabusha noma sokuhlukanisa kabusha ekupheleni konyaka, okuyimthombo evamile yephutha.

Irejista yezimpahla nokunciphiswa. Irejista yezimpahla ekhethekile esebenzisa i-GRAP 17 (izindleko, impilo esebenzayo, indlela yokulimaza, ukulimaza) futhi exhumanisa ne-general ledger iqinisekisa ukuthi inothi ye-PPE ingakhiqizwa kusukela emthonjeni owodwa weqiniso. Ukugijima kokunciphiswa kungenziwa ngokuzenzakalelayo futhi kubuyekezwe; impilo esebenzayo ingagcinwa endaweni eyodwa. Lokho kunciphisa ingozi yamarejista angaphelele nokunciphiswa okungalungile.

Irejista yezibonelelo nezingase zibe khona. Izinhlelo ezilandelela izibonelelo (ikhefu, icala, imvelo, njalonjalo) nezikweletu ezingase zibe khona namadokhumenti zokusekela nezinsuku zokubuyekeza zisiza ukuqinisekisa ukuthi ukudalula kwe-GRAP 19 ne-GRAP 25 kuphelele futhi kunembile. Izikhumbuzi zokubuyekeza ngezikhathi ezithile zinciphisa ingozi yezibonelelo ezidala noma ezisileyo.

Amakhadi okubuyekeza nokudalula. Isoftwares ehlanganisa amathebula e-AFS namakhadi okudalula ahambisana ne-GRAP ingahola abalungisi ngasinye inothi nelayini edingekayo. Lapho uhlelo ofanayo unedatha ezingezansi, izinombolo zingadonswa ngokuzenzakalelayo, zinciphise amaphutha okushiya futhi zithuthukise ukungaguquki phakathi kwezitatimende eziyinhloko namanothi.

Umzila wokucwaninga nokulawula inguqulo. Umzila ocacile wokuthi ngubani obambile noma ovumelise ini, nokuthi nini, usekela kokubili ukulawula kwangaphakathi nokuhlolwa kwe-AG. Ukulawula inguqulo kwedrafthi ye-AFS nezingcwaliso zokusekela kusiza ukulawula ukusebenza kokuphela konyaka futhi kuqinisekise ukuthi inguqulo yokugcina iphelele futhi ihlala ingaguquki.

Omasipala abahlanganisa ulwazi lwe-GRAP oluqinile nezinhlelo zezezimali zomasipala zanamuhla basimweni esingcono ukukhiqiza i-AFS ehlangabezana namazinga okubala okuyisisekelo futhi bagcine imiphumela yokucwaninga ehlanzekile noma ethuthukisiwe ngaphezulu kwesikhathi.

Isishwankathelo Nezinyathelo Ezilandelayo

Amazinga e-GRAP womasipala eNingizimu Afrika ayisisekelo somthetho nobuchwepheshe bezitatimende zezezimali zomasipala ezethembekayo. Ukuqonda ukuthi yini i-GRAP, amazinga asebenza, ayehluke kanjani ku-IFRS, nendlela yokusebenzisa eqenjini kuyisisekelo kubaba-CFO bomasipala nabasebenzi bezezimali. Ngokubhala izinqubomgomo, ukuhambisa izinhlelo, ukuqeqesha abasebenzi, nokugwema amaphutha avamile kakhulu, omasipala bangathuthukisa ukhwalithi ye-AFS yabo futhi basekele imiphumela yokucwaninga engcono.

Ukuze uthole okuningi ngohlaka obanzi, bheka yini i-mSCOA, ichati le-mSCOA le-akhawunti, indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala, izidingo zokuthobela i-MFMA zonyaka we-2026, ne-imiphumela yokucwaninga kwemasipala ye-Auditor-General. Ukuze ubone indlela i-Dolobha isiza ngayo omasipala ukusebenzisa amazinga e-GRAP ngokungaguquki nokukhiqiza i-AFS ezilungele ukucwaninga kusukela emthonjeni owodwa weqiniso — ne-mSCOA nokubika kwe-MFMA kwakhiwe ngaphakathi — vakashela i-Dolobha.