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Indlela Yokuzuza Ukucwaningwa Okuhlanzekile Kwomasipala: Umhlahlandlela Ngezinyathelo Wase-SA

Dolobha Team 7 imizuzu ukufunda
Indlela Yokuzuza Ukucwaningwa Okuhlanzekile Kwomasipala: Umhlahlandlela Ngezinyathelo Wase-SA

Ohlweni lokucwaninga lomasipala lonyaka we-2022-23, kuphela abayi-34 komasipala abangama-257 bathole ukucwaningwa okuhlanzekile. Lokho kungu-16%. Abanye bathole imibono ekhishwe ngokungafanele, imibono ebi, noma ukushiya, kuvame okunokutholakale okuningi ngokuthobela nokusebenza. Uma ungumphathi womasipala noma i-CFO ebuzayo indlela yokuzuza ukucwaningwa okuhlanzekile emasipaleni yakho eNingizimu Afrika, awuwedwa. Umkhawulo phakathi kuka-16% no-84% akuyona inhlanhla; ukulungisa, izinhlelo, nokusebenza okuqhubekayo unyaka wezezimali wonke.

Lolu hlaka lukunikeza indlela eqokoqo, ngezinyathelo yokulungelela ukucwaninga kwemasipala: ukuthi ukucwaningwa okuhlanzekile kusho ini ngempela, i-Auditor-General ifuna ini, umzila wokulungisa izinyanga eziyi-12, okutholakale okuvamile kakhulu kwe-Auditor-General nendlela yokukuvimbela, izibopho eziphathelene nezindima, nendlela ubuchwepheshe obufanelekile busekela inhloso. Noma uqala kusukela ekucwaningweni okukhishwe ngokungafanele noma wakha phezu kokulawula okukhona, indlela yokucwaningwa okuhlanzekile kwomasipala icacile uma uyilandela ngendlela ehlelekile. Ukuze uthole imiphumela ehlanganisiwe yakamuva nomongo, bheka imiphumela yokucwaninga kwemasipala ye-Auditor-General 2023-24.

”Ukucwaningwa Okuhlanzekile” Kusho Ini Ngempela?

Ukucwaningwa okuhlanzekile umphumela wonke umasipala kufanele ahlose kuwo. Ngokosiko, kusho ukuthi i-Auditor-General of South Africa (AGSA) ikhiphe umbono wokucwaninga ongakhishwe ngokungafanele ezitatimendeni zakho zezezimali naseMbikweni wakho wokusebenza, ngokuntula okutholakale ngokuthobela umthetho oyinhloko nokuntula okutholakale okubalulekile ngokulawula kwangaphakathi (ukuhola, ukulawula izimali nokusebenza, nokulawula).

Eqenjini, lokho kusho:

  • Izitatimende zezezimali: I-Auditor-General inelisekile ukuthi izitatimende zezezimali zonyaka (AFS) zingenakubaleka okubalulekile futhi zilungiswe ngokuhambisana nohlaka lokubika olusebenzayo (amazinga e-GRAP, i-mSCOA, izidingo ze-National Treasury).
  • Umbiko Wokusebenza Kwonyaka (APR): Ulwazi lokusebenza okubikiwe luthembeka futhi lusebenzayo; akukho ukubaleka okubalulekile ku-APR.
  • Ukuthobela: Akukho ukungathobeli okubalulekile emithethweni ezinhloko ne-AG ehlolayo (kuhlanganise i-Municipal Finance Management Act, i-Municipal Systems Act, uMthethosisekelo, nezinqubo zokulawula ukuhlinzeka).
  • Ukulawula kwangaphakathi: Akukho ukuntula okubalulekile ekuholeni, ekulawuleni izimali nokusebenza, noma ekulawuleni okungavimbela umasipala ukulungisa imibiko ezethembekayo noma ukuvikela izimpahla.

Uma i-AG ikhombisa umbono (isb. “ngaphandle kokuthi” indaba ethile), ikhomba ukungathobeli okubalulekile, noma ibika okutholakale okubalulekile ngokulawula, ukucwaninga asisevele “kuhlanzekile.” Ukuqonda le ncazelo kuyinyathelo lokuqala: inhloso yakho ukuthi imibono engakhishwe ngokungafanele kanye nokungabi nalutho okutholakale okubalulekile kwezezimali, ukusebenza, ukuthobela, nokulawula. Ukuze uthole uhlu oluhlelekile lwokuhlolwa iqembu lakho lezezimali kufanele ligijimise, bheka ikhadi lokucwaninga okuhlanzekile kwomasipala lonyaka we-2026.

Izindawo Zokugxila Ze-Auditor-General

I-AG ayicwaningi konke ngokungahleliwe. Ukucwaninga kwemasipala kuhlelekile ngezindawo eziyisisekelo ezine. Ukuhambisa ukulungisa kwakho kulezi zindawo kuyisisekelo sokulungelela ukucwaninga.

1. Ukhwalithi Yezitatimende Zezezimali

I-AG ihlola ukuthi i-AFS ilungiswe ngokuhambisana nohlaka olufakiwe futhi iveza umbono oyiqiniso nowesilinganiso. Lokhu kuhlanganise ukusebenzisa ngendlela efanele ichati le-mSCOA le-akhawunti, ukuhlukaniswa okufanelekile kwemali engenayo, izindleko, izimpahla, nezikweletu, ukudalula okwanele emanothini, nokuvumelanisa i-AFS nezingcwaliso ezingezansi ne-Section 71 imibiko yenyanga ngonyaka. Noma yikuphi ukubaleka okubalulekile — kusukela ephutheni noma ezingcwalisweni ezingaphelele — kungaholela embonweni ekhishwe ngokungafanele noma ebi.

2. Ukhwalithi Yemibiko Yokusebenza Kwonyaka

I-APR kufanele iveze ukusebenza kwangempela ngokumelene ne-Service Delivery and Budget Implementation Plan (SDBIP) nezinye izinhlelo. I-AG ihlola ukuthi izinkomba ezibikiwe ziyavumeleka, ziyalinganiswa, futhi zisekelwa ubufakazi; ukuthi izinhloso nezangempela zisho ngendlela efanele; nokuthi i-APR ihlala ingaguquki nohlelo olungaphansi lokulawula ukusebenza. Ubufakazi obuthele noma obusile, izibalo ezingalungile, noma ukuxhumanisa okungalungile phakathi kokuhlela nokubika kuholela ekutholakaleni futhi kungathinta umphumela wokucwaninga kulwazi lokusebenza.

3. Ukuthobela Umthetho Oyinhloko

I-AG ihlola ukuthobela umthetho onethelela eliqondile ezitatimendeni zezezimali nasekulethweni izinsizakalo. I-Municipal Finance Management Act (MFMA) nezinqubo zayo zisekhona: ukubeka nokumukela isabelomali ngesikhathi, ukubika ngonyaka (Section 71, Section 72), izinqubo zokuphela konyaka, nokulawula ukuhlinzeka. Ukungathobeli izidingo zokuthobela i-MFMA — isibonelo, imibiko ye-Section 71 noma ye-Section 72 ebambezelekile noma engaphelele, noma ukuthenga okungalandeli inqubomgomo ye-SCM — kuvame ukubikwa futhi kungaba kubalulekile.

4. Ukulawula Kwangaphakathi: Ukuhola, Izimali Nokulawula Ukusebenza, Nokulawula

I-AG ihlola indawo yokulawula. Lokhu kuhlanganisa:

  • Ukuhola: Umthetho ephezulu, ukuphila okuhle, nokwazisa; ukuthi ukuphatha kubhekana yini nokutholakale kwonyaka odlule.
  • Ukulawula izimali nokusebenza: Ukulandelela isabelomali, ukuvumelanisa kwenyanga, ukulawula izimpahla, ukulawula imali engenayo nabakweletwayo, nokhwalithi yamadokhumenti zokusekela.
  • Ukulawula: Ukulawulwa yikomidi lokucwaninga nekomidi; ukulawula izingozi; nokuthi izinqubomgomo nezinqubo zibhalwe, zisakazwe, futhi zisetshenziswa.

Ukuntula okubalulekile kunoma yiziphi zalezi zindawo kubikwa njengokutholakale futhi kungavimbela ukucwaningwa okuhlanzekile noma izitatimende zezezimali ziyiqiniso. Ukuqinisa ukulawula kwangaphakathi ngakho akukho ngokuzikhethela; yindlela ogcina ngayo ukucwaningwa okuhlanzekile ngaphezulu kwesikhathi.

Umzila Wokulungisa Ukucwaninga Okuhlanzekile Wezinyanga Eziyi-12

Ukuzuza ukucwaningwa okuhlanzekile akuyona ukugijima kokuphela konyaka. Kudinga indlela eqeqeshwayo unyaka wezezimali wonke. Umzila olandelayo unika isikhathi esicacile kusukela ekuhloleni okuyisisekelo kuya ekuhlanganyeleni ne-AG.

Izinyanga 1–3: Ukuhlola Okuyisisekelo Nokuhlaziya Igap

Kwikota yokuqala yonyaka wezezimali, uma ube lapho umi ngokumelene nezindawo zokugxila ze-AG.

  • Buyekeza umbiko wokuphatha nombiko we-AG wonyaka odlule. Bhala phansi konke okutholakale nezincomo. Nikeza abanini nezinsuku zokugcina zokulungisa.
  • Yenza ukuhlaziya igap. Qathanisa izinqubo nezinhlelo zakho zamanje ngokumelene nezidingo ze-MFMA ne-mSCOA. Khomba ukuvumelanisa okusile, amadokhumenti abuthele, noma izindawo lapho idatha ye-Section 71 ingahambelani ne-general ledger.
  • Hlola irejista yezimpahla. Amarejista ezimpahla angaphelele noma angunemba kuyokutholakale okuphindaphindayo kwe-AG. Qinisekisa ukuthi zonke izimpahla ezibalulekile zirekhodiwe, zihlukaniswe ngendlela efanele, futhi zivumelanise ne-AFS.
  • Mepha ichati lakho le-akhawunti ku-mSCOA. Qinisekisa ukuthi i-akhawunti ngayinye ihlukaniswe ngendlela efanele (isb. ukuhlukaniswa kwezigaba) futhi akukho amakhodi okugcina noma angathobeli asasetshenziswa.
  • Bhala izindima nezibopho. Cacisa ukuthi ngubani onesibopho sokuvala kwenyanga, ukuvumelanisa, ukuthumela i-Section 71, nokulungisa i-AFS yokuphela konyaka. Ukuntula lapha kuvame kuvela njengokutholakale kokulawula.

Ekupheleni kwenyanga 3, kufanele ube nohlelo lwezenzo olubhaliwe olunabanini nezinsuku zokugcina. Yabelana ngekomidi lokucwaninga nekomidi ukuze ukulawula kuhambisane nenhloso yokucwaninga okuhlanzekile.

Izinyanga 4–6: Ukulungisa Izinhlelo Nezinqubo

Sebenzisa ikota yesibili ukulungisa amagap owakhomba.

  • Sebenzisa ukuthuthukiswa kwezinqubo. Kokutholakale kwonyaka odlule nasegap ngayinye ehlaziyweni yakho, sebenzisa ushintsho okuqokoqo: izinqubo ezibuyekeziwe, ukubuyekeza okungeziwe, noma izibuyekezo zohlelo. Gxila ezindaweni eziqhubeke zidonsa ukunakwa kwe-AG: imali engenayo nabakweletwayo, ukuthenga ne-SCM, ukulawula izimpahla, nokuvala kwenyanga.
  • Qinisa ukuqeqesha kokuphela kwenyanga. Qinisekisa ukuthi imibiko ye-Section 71 ilungiswa kusukela kudatha yomthombo ofanayo ne-general ledger nokuthi ukuvumelanisa (ibhange, abakweletwayo, abakweletayo, izimpahla) kuqediwe futhi kubuyekezwe ngaphambi kokuthumela. Ukubika i-Section 71 sekwedlule noma okungahambelani kukokubili okutholakale kokuthobela nophawu olubomvu lokhwalithi yezitatimende zezezimali.
  • Thuthukisa ukubhala. I-AG ithembela kubufakazi. Qinisekisa ukuthi ukuvumelwa, ukuvumelanisa, nezingcwaliso zokusekela zifayelwe ngendlela ehlelekile futhi zingatholakala ngokusheshayo. Cabanga isakhiwo “sefayela lokucwaninga” esodwa (se-elektroniki noma i-hybrid) ukuze kungashiyi lutho ekupheleni konyaka.
  • Qeqesha abasebenzi. Lapho amagap abangwa yizakhono noma ukwazi, hlela ukuqeqeshwa nge-mSCOA, ukubika kwe-MFMA, nezidingo zokulawula kwangaphakathi. Umhlahlandlela we-mSCOA chart of accounts ne-izidingo zokuthobela i-MFMA ziyizinkomba ezinhle zeqembu lakho.

Ekupheleni kwenyanga 6, iningi lezenzo zokulungisa kufanele libe sikhona futhi lisebenza. Ikomidi lokucwaninga kufanele ithole izibuyekezo ngeinqubekela phambili ukuze ibambe ukuphatha ekwaziseni.

Izinyanga 7–9: Ukulungisa Ngaphambi Kokucwaninga Nokubuyekeza Kwangaphakathi

Ikota yesithathu yokuhlola nokuqinisa izinqubo zakho ngaphambi kokuphela konyaka.

  • Gijimisa ukubuyekeza kwangaphakathi noma okungaphandle. Misa othile ohlukene nabalungisi (isb. ukucwaninga kwangaphakathi noma inkampani yangaphandle) ukwenza ukucwaninga okungokomfanekiso esampuleni yemisebenzi, ukuvumelanisa, nokudalula. Sebenzisa indlela ye-AG lapho kungenzeka ukuze uthole futhi ulungise izinkinga ngaphambi kokuthi i-AG.
  • Qedela ukuzama okudrayiwe kwezinqubo zokuphela konyaka. Linganisa inqubo yokulungisa i-AFS: amanothi adrayiwe, ama-trial balance, vumelanisa wonke ama-akhawunti abalulekile, futhi uqinisekise ukuthi i-Section 71 yonyaka-kuya-namuhla ihlobene ne-ledger. Xazulula noma yikuphi ukungahambelani bese ubhala indlela.
  • Qinisekisa ulwazi lokusebenza. Qinisekisa ukuthi ikhomba ngayinye ku-APR inomthombo ochaziwe, ukuthi idatha iqoqwa ngokungaguquki, futhi kunomzila ocacile wokucwaninga kusukela ohlelweni lomthombo kuya esibalo esibikiwe. Bhekana naziphi izinkomba ezichaziwe kabi noma ezingasekelwanga.
  • Buyela erejistri yezimpahla. Yenza isampula yokuqinisekisa ngokokoqobo bese uvumelanisa nerejista. Buyekeza ukuhlukaniswa nempilo esebenzayo lapho kudingeka ukuze inothi yezimpahla yokuphela konyaka ibe nembile futhi iphelele.
  • Qinisekisa ukuthobela i-SCM. Buyekeza isampula yemisebenzi yokuthenga ngokuthobela inqubomgomo ye-SCM ne-MFMA. Lungisa noma yikuphi ukwehluka enqubweni noma emadokhumentini ngaphambi kokuba kube okutholakale kwe-AG.

Ekupheleni kwenyanga 9, kufanele ube nokholo oluphezulu lokuthi ulwazi lwakho lwezezimali nokusebenza luphelele, lunembile, futhi lusekelwa. Noma yini ephakathi kokusengozini kufanele ibe nohlelo lokunciphisa okuqondile lekota yokugcina.

Izinyanga 10–12: Izinqubo Zokuphela Konyaka Nokuhlanganyela Ne-AG

Ikota yokugcina iphathelene nokusebenza nokuhlanganyela ne-AG.

  • Namathela eshedulini yakho yokuphela konyaka. Amukela isheduli yokuvala eqondile nezinsuku ze-trial balance, idrafthi ye-AFS, ukubuyekeza kwekomidi lokucwaninga, nokumukela kwekomidi. Ukushiya izinsuku zomthetho (isb. ukubeka i-AFS) kuyokutholakale kokuthobela futhi kulimaza ukuthembeka.
  • Qedela konke ukuvumelanisa nezingcwaliso zokusekela. Akufanele kube nezinto ezivulekile ezibalulekile. Nikeza i-AG nefayela lokucwaninga elihlelekile ukuze umsebenzi wensimu uqhubeke ngokusheshayo.
  • Phendula ngokusheshayo izicelo ze-AG. Khetha indawo eyodwa yokuxhumana (ngokuvamile i-CFO noma oxhumene nokucwaninga) ukuze ahambisane neqembu lokucwaninga. Izimpendulo ezisheshayo, eziphelele zinciphisa ingozi yokuthi i-AG icabange ukuthi ulwazi lusile noma ukuthi ukulawula kubuthele.
  • Lawula umhlangano wokuphuma. Qinisekisa ukuthi ukuphatha nekomidi lokucwaninga bayaqonda konke okutholakale nezincomo. Zibophezele ohlelweni lwezenzo lonyaka olandelayo ukuze izinkinga ezifanayo zingaphindi.

Ukucwaningwa okuhlanzekile umphumela wokuqeqesha izinyanga eziyi-12 okuqhubekayo, hhayi ukucindezela sekugcina. Omasipala abakuzuzayo ngokuvamile bebheka ukulungelela ukucwaninga njengento ehhovisi elimi qede yokuphatha nekomidi lokucwaninga unyaka wonke.

Ukuze uthole uhlu lwezindawo eziyi-10 eziyinhloko zokutholakale kwe-AG nendlela yokuzivimbela, izindima (Umphathi Womasipala, I-CFO, Ikomidi Lokucwaninga, Ikomidi), nendlela ubuchwepheshe busekela ukucwaninga okuhlanzekile, bheka umbiko wokuqala. I-Dolobha yakhiwe omasipala aseNingizimu Afrika nge-mSCOA, i-MFMA, nokulungelela ukucwaninga. Uma umasipala wakho usathembela kumaspredishithi noma izinhlelo zokugcina ezilwa ne-mSCOA nezinsuku zokugcina zokubika, ukuhlola uhlelo lwezezimali zomasipala lwamanje kuyinyathelo elingokoqobo elilandelayo. Ubuchwepheshe bodwa abuqinisekisi ukucwaningwa okuhlanzekile — kodwa ngaphandle kwabo, indlela iyindida.

Ukuze uthole izinsiza nezinyathelo ezilandelayo, bheka i-Auditor-General of South Africa, i-National Treasury, neblogu ye-Dolobha — imihlahlandlela yethu, ichati le-mSCOA, amazinga e-GRAP, izidingo zokuthobela i-MFMA, ikhadi lokucwaninga okuhlanzekile, imiphumela ye-Auditor-General, nomhlahlandlela we-Section 71. Qala ngokuhlola okuyisisekelo. Sebenzisa umzila wezinyanga eziyi-12 kuleli hlaka ne-ikhadi lokucwaninga okuhlanzekile lonyaka we-2026 ukwakha uhlelo lwakho. Nikeza abanini, bekela izinsuku zokugcina, futhi ubeke ukulungelela ukucwaninga ohlwini lwemibiko yokuphatha nekomidi lokucwaninga ngayinye efanelekile.

Kuphela u-16% womasipala bathole ukucwaningwa okuhlanzekile ngo-2022-23. Umehluko phakathi kwabo nabanye akuyisayizi noma isabelomali; ukuqeqesha, ukulungisa, nezinhlelo ezifanelekile. Ngokuqonda ukuthi ukucwaningwa okuhlanzekile kusho ini, ukuhambisa nezindawo zokugxila ze-Auditor-General, ukulandela umzila wezinyanga eziyi-12, ukuvimbela okutholakale okuyi-10 ephakathi, nokucacisa izindima nobuchwepheshe, umasipala wakho angajoyina u-16% futhi akhe isisekelo sokucwaningwa okuhlanzekile okuqhubekayo eminyakeni ezayo. Ukuze ubone indlela i-Dolobha isiza ngayo omasipala ukukhiqiza imibiko ethobela i-mSCOA nokugcina ukulawula okusekela ukucwaningwa okuhlanzekile kwomasipala, vakashela ikhasi le-Dolobha.

Itlolwe ngu

Dolobha Team

Sixhumaneni