Izidingo Zokuthobela i-MFMA: Lokho Wonke Umasipala Okufanele Akwazi Ngo-2026

Ohlweni lokucwaninga lomasipala lonyaka we-2022–23, kuphela abayi-34 komasipala abangama-257 nezinhlangano zomasipala bathole ukucwaningwa okuhlanzekile ku-Auditor-General. Lokho kungu-16%. Abanye babhekene nemibono ekhishwe ngokungafanele, ukushiya, noma okutholakale okubi. Ukungenelela kwe-Section 139, lapho uhulumeni wesifundazwe engena ukuze azolisa umasipala ohlulekayo, kuseyimpumelo yangempela yokungathobeli okuqhubekayo. Kubaphathi bomasipala, aba-CFO, nabasebenzi bezezimali, ukuqonda nasekuhlangabezanen izidingo zokuthobela i-Municipal Finance Management Act (MFMA) akukho ngokuzikhethela — kuyisisekelo sokulawula izimali nomehluko phakathi kohulumeni wasekhaya othembekayo nokungenelela.

Lolu hlaka luchaza lokho i-MFMA edingayo, izibopho ezibaluleke kakhulu ngo-2026, nendlela yokugwema ukwehluleka ukuthobela i-Auditor-General ebonayo minyaka ngeminyaka. Noma ususha ezimali zomasipala noma uyavuselela ulwazi lwakho, inhloso iqokoqo: wazi imithetho, uhlangabezane nezinsuku zokugcina, futhi wakhe ukulawula okusekela ukucwaningwa okuhlanzekile nokuletha izinsizakalo ezizinzile.

Yini i-MFMA?

I-Municipal Finance Management Act (MFMA), Umthetho 56 we-2003, ingumthetho oyinhloko olawula indlela omasipala aseNingizimu Afrika abaphetha ngayo imali. Yaqala ukusebenza ngezigaba kusukela ngo-2004 futhi isebenza kuwo wonke omasipala nezinhlangano zomasipala. Ndawonye ne-Municipal Systems Act nezinhlelo nezincwadi ezivela ku-National Treasury, i-MFMA ibeka uhlaka lokubeka isabelomali, imali engenayo neyenzayo, ukulawula ukuhlinzeka, ukubika kwezezimali, nokwazisa.

Ngolimi olulula: i-MFMA ithi ngubani onesibopho sani, isabelomali kufanele silungiswe futhi sivunywe kanjani, ukusebenzisa nokungenisa imali kufanele kulawulwe kanjani, nokuthi kufanele kubikwe ini nokuthi nini. Ichaza futhi izindleko ezingagunyaziwe, ezingahambisani nomthetho, neziyize futhi ezingenamphumela futhi idinga omasipala bavimbele futhi babhekane nazo. Ukuthobela akuyona nje isibopho somthetho; yilokho okwenza amakomidi, izakhamuzi, nabatshalizimali bathembe ukuthi izimali zomasipala zilawulwa ngendlela efanele. Ukuze ubone indlela i-MFMA ehlobene nechati le-akhawunti lomasipala, bheka umhlahlandlela wolimi olulula wokuthi yini i-mSCOA nomhlahlandlela wethu we-mSCOA chart of accounts.

Izibopho Eziyinhloko Zokuthobela i-MFMA

Izinqumo Zokulawula Izimali

I-MFMA inikeza izindima ezigqamile. Ukuzithola ngendlela efanele kuyinyathelo lokuqala ekuthobeleni i-MFMA.

Umphathi Womasipala — Isikhulu sokubala; onesibopho sokugcina sokulawula izimali nokuthobela. Kufanele aqinisekise ukuthi umasipala unayo futhi ugcina ukulawula izimali nengozi okuphumelelayo, ukucwaninga kwangaphakathi, nokulawula kwangaphakathi.
IsiKhulu Sezezimali (CFO) — Onesibopho sokulawula isabelomali, imali engenayo, izindleko, izimpahla, nezikweletu; nokulungisa izitatimende zezezimali nemibiko. I-CFO kufanele isekele Umphathi Womasipala futhi iqinisekise ukuthi abasebenzi bezezimali banezakhono nezinhlelo zokuhlangabezana nezidingo ze-MFMA.
Umayor — Inhloko yezombusazwe; ibeka isabelomali sonyaka nesimo sesabelomali nokusebenza phakathi nonyaka; angeke aphazamise ukuphatha kwansuku zonke noma emisebenzini yoMphathi Womasipala noma we-CFO.
IKomidi — Yamukela isabelomali, ivumela izinkontileka ezithile nezigabiso, futhi ilawula ukusebenza. Ikomidi kufanele ithole futhi icabange imibiko i-MFMA edingayo.

Lapho izindima zididaniswa noma izibopho zingabhaliwe futhi zinganikezwa ngendlela efanele, ukuthobela kuyaphuka. Cacisa ukuthi ngubani olungisa, ngubani obuyekeza, nangubani osayina kokubalulekile ngakunye.

Izidingo Zesabelomali (Sections 16–33)

I-MFMA ichaza indlela isabelomali kufanele silungiswe, sibekwe, futhi samukelwe.

Ukulungisa — Umphathi Womasipala, esekelwe yi-CFO, kufanele alungise isabelomali sonyaka sonyaka wezezimali ouzayo (nohlu lwemali engenayo neyenzayo lweminyaka eminingi lapho kudingeka). Isabelomali kufanele sibe ngefomathi ebekiwe yi-National Treasury futhi sibe yiqiniso futhi sixhaswe.
Ukubeka — UMayor kufanele abeke isabelomali eKomidini ngaphambi kokuqala konyaka wezezimali (ngomhla zi-31 March). Ikomidi ingase ingamukeli isabelomali esingabekwanga ngesikhathi ngaphandle kokuthi i-MEC ivume ukubeka sekwedlule.
Ukumukela — Ikomidi kufanele imukele isabelomali ngaphambi komhla zi-1 July. Uma ingakwenzi, umasipala angeke asebenzise imali ngaphandle kwezinto ezithile eziphuthumayo nezomthetho, futhi umphathi wesifundazwe angangena.

Ukusebenzisa isabelomali kulandela uSections 34–50: izindleko kufanele zibe ngaphakathi kwesabelomali esivunyiwe, futhi imali engenayo nekhashiflowi kufanele ilawulwe ngokuhambisana noMthetho nezinhlelo ze-Treasury.

Ukulawula Imali Engenayo NeYenzayo (Sections 34–50)

Omasipala kufaneel baqoqe imali engenayo ngendlela ephumelelayo futhi basebenzise imali kuphela ngokuhambisana nesabelomali esivunyiwe nemithetho ye-MFMA.

Imali engenayo — Ukukhokha, ukulawula izikweletu, nokulawula abahluphekile kufanele kube khona. Izibikezelo zemali engenayo esabelomalini kufanele zifinyeleleke; i-Auditor-General iphinde ibeka ukudlula kwemali engenayo nokugcina okungesihle njengento eholela ekucindezelekeni kwezezimali.
Izindleko — Akukho ngenzo ingenzeki ngaphandle kwesabelo sesabelomali esivunyiwe. Izibopho (isb. ama-oda nezikontileka) kufanele zibe ngaphakathi kwesabelomali. I-Virement (ukushintsha phakathi kwamavoti) kuvunyelwe kuphela ngaphakathi kohlaka olubekwe uMthetho nezinhlelo ze-Treasury.
Ukulawula ikheshi — Umasipala kufanele agcine ukusebenza okwanele ukuze ahlangabezane nezibopho. Izinhlelo ze-Treasury nezinhlelo zokubika nesabelomali zomasipala zinikeza imininingwane ngezimali, ukutshalwa kwezimali, nokubika kwekhashiflowi.

Ukwehluleka ukuhambisa imali engenayo nezindleko nesabelomali, noma ukuphoqa ukulawula izikweletu, kungenye yemithombo evamile yokucwaninga okukhishwe ngokungafanele nokungenelela kwe-Section 139.

Ukulawula Ukuhlinzeka (Sections 111–119)

Ukulawula ukuhlinzeka (SCM) kufanele kube ngokulungile, okulinganayo, okusobala, okuncintisayo, nokuzuzayo. I-MFMA ne-Municipal Supply Chain Management Regulations zichaza:

Lapho ukucela ngokuncintisayo kudingeka noma lapho ezinye izinqubo zokuthenga (isb. ama-quotation, umthombo owodwa) zingasetshenziswa.
Indlela yokumisa nokusebenzisa amakomidi okucela nokuthi ukunikezwa kuvunyelwe ini.
Indlela yokubhekana nokwehluka nokuthenga okuphuthumayo.
Izidingo zokulawula izinkontileka nokubika.

I-SCM ebuthele — amadokhumenti angaphelele, ukwehlukaniswa kwemithwalo okunganele, ukwehluka okungagomelwanga ngendlela efanele nokuvunywa — kuvela emibikweni yokucwaninga njengezindleko ezingahambisani nomthetho nokuntula ukulawula. Izinqubomgomo ze-SCM ezinamandla, abasebenzi abaqeqesiwe, nomzila ocacile wokucwaninga ziyisisekelo sokuthobela i-MFMA.

Izibopho Zokubika Kwezezimali

Ukubika lapho omasipala abaningi bahlangabezana nobunzima. Izinsuku zokugcina ziqinile futhi okuqukethwe kubekiwe.

Section 71: Izitatimende zesabelomali zenyanga — Umphathi Womasipala kufanele athumele ku-National Treasury, itreasury yesifundazwe efanelekile, ne-Auditor-General isitatimende senyanga sesabelomali somasipala nemali engenayo neyenzayo yangempela. Isitatimende kufanele sifinyelele ku-National Treasury ngaphakathi kwamaholo angu-10 ngemva kokuphela kwenyanga. Lokhu kungenye yezidingo zokuthobela i-MFMA ebonakalayo: ukuthumela i-Section 71 sekwedlule noma okungalungile kulandelelwa futhi kubikwa esidlangalaleni.
Section 72: Isimo sesabelomali nokusebenza phakathi nonyaka — UMayor kufanele abeke eKomidini isimo sesabelomali nokusebenza phakathi nonyaka sonyaka wezezimali wamanje. Kufanele sithunyelwe ngomhla zi-25 January unyaka ngamunye. Isimo kufanele sikhombise inqubekela phambili ngokumelene nesabelomali nezinhloso zokusebenza zomasipala futhi sikhombise noma yiziphi izinguquko ezidingekayo.
Section 126: Izitatimende Zezezimali Zonyaka (AFS) — Umphathi Womasipala kufanele alungise izitatimende zezezimali zonyaka ngaphakathi kwezinyanga ezimbili kokuphela konyaka wezezimali (okusho ngomhla zi-31 August onyaka ophela ngo-30 June). I-AFS kufanele ibe ngefomathi ebekiwe yi-National Treasury futhi ithunyelwe ukuze icwaningwe. Umhlahlandlela wethu indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala uhlanganisa izinyathelo eziqokoqo zokulungisa i-AFS nezingcwaliso zokusekela zilungele ukucwaninga.
Section 121: Umbiko Wonyaka — Umphathi Womasipala kufanele alungise umbiko wonyaka futhi awuthumele eKomidini naku-Auditor-General. Umbiko wonyaka kufanele uthunyelwe ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka wezezimali (okusho ngomhla zi-31 January onyaka ophela ngo-30 June). Uhlanganisa i-AFS, umbiko wokucwaninga, nombiko ngokusebenza nokulawula.

Ukuhola okubanzi ngokuqukethwe nefomathi yemibiko yenyanga nephakathi nonyaka itholakala kumhlahlandlela wethu we-Section 71 monthly report nomhlahlandlela wethu we-Section 72 mid-year report.

Izindleko Ezingagunyaziwe, Ezingahambisani Nomthetho, Neziyize Nezingenamphumela (Section 32)

ISection 32 ye-MFMA idinga Umphathi Womasipala athathe izinyathelo ezinengqondo ukuvimbela izindleko ezingagunyaziwe, ezingahambisani nomthetho, neziyize nezingenamphumela.

Izindleko ezingagunyaziwe — Ukusebenzisa okungahambisanga nesabelomali esivunyiwe noma okudlule ivoti noma isabelo.
Izindleko ezingahambisani nomthetho — Ukusebenzisa okuphulile umthetho noma inqubomgomo yokulawula ukuhlinzeka (isb. inqubo engalungile, ukungavunywa). Akusho ukuthi imali icishe yalahlekile, kodwa inqubo yayingalungile.
Izindleko eziyize nezingenamphumela — Ukusebenzisa okubekade kungagwemeka ukube kube nokunakekela okunengqondo (isb. izinhlawulo zokukhokha sekwedlule, uhambo olungadingeki).

Umphathi Womasipala kufanele aphenye abike lezo zindleko, athathe isinyathelo sokudisiplina lapho kufanele, futhi abuyisele ukulahleka lapho kungenzeka. I-Auditor-General ibika ngezinga lezindleko ezingagunyaziwe, ezingahambisani nomthetho, neziyize nezingenamphumela unyaka ngamunye; ukuzinciphisa kuyingxenye ezinhloko yokuthuthukisa ukuthobela i-MFMA nemiphumela yokucwaninga.

Ikhalenda Yokuthobela i-MFMA: Izinsuku Eziyinhloko Nezinsuku Zokugcina

Ukushiya insuku yokugcina kukwehluleka ukuthobela ngokusheshayo. Sebenzisa lokhu njengereferensi eisheshayo; qinisekisa izinsuku ngokumelene nezincwadi zakamuva ze-National Treasury nonyaka wokugcina womasipala wakho.

Insuku yokugcina	Isidingo
31 March	UMayor ubeka isabelomali sonyaka eKomidini
Ngaphambi komhla zi-1 July	Ikomidi imukela isabelomali sonyaka
Amaholo angu-10 ngemva kokuphela kwenyanga	Isitatimende sesabelomali senyanga se-Section 71 ku-National Treasury, itreasury yesifundazwe, ne-Auditor-General
25 January	Isimo sesabelomali nokusebenza phakathi nonyaka se-Section 72 sibekwe eKomidini
31 August (onyaka ophela ngo-30 June)	Izitatimende Zezezimali Zonyaka zilungiswa futhi zithunyelwe ukuze zicwaningwe (Section 126)
31 January (onyaka ophela ngo-30 June)	Umbiko Wonyaka uthunyelwe (Section 121)

Ezinye izinsuku (isb. ukubeka isabelomali sokuz adjustment, imihlangano yekomidi lokucwaninga nekomidi) zibekwe ku-MFMA, ezinhleweni, nekhaledari yekomidi lakho. Ukuze uthole uhlu oluphelele lwezinsuku nezinkundla zokuthumela, bheka ikhalenda yokubika ye-MFMA yonyaka we-2026–27. Gcina ikhalenda yokuthobela yangaphakathi bese unikeza abanini kokukhiqizwayo ngakunye.

Ukwehluleka Kokuthobela i-MFMA Okuphawulwe Yi-Auditor-General

Imibiko ye-Auditor-General igcizelela kaningi izinhlobo ezifanayo zokwehluleka. Ukubhekana nazo kuzothuthukisa kakhulu isimo sakho sokuthobela i-MFMA.

Ukuthumela i-Section 71 sekwedlule noma okungalungile — Ukuthumela ngemva kwensuku yokugcina yamaholo angu-10 noma okunamaphutha abalulekile. Lokhu kuvame ukubangwa yizinhlelo ehlukanisiwe, ukushiya kabusha ngesandla, noma ukuntula ubunikazi. Ukwenza ngokuzenzakalelayo ukudonsa idatha kusukela ku-general ledger nesabelomali kufomathi ye-Section 71 kunciphisa ukubambezeleka namaphutha.
Ukhwalithi ongcono wezitatimende zezezimali zonyaka nezingcwaliso zokusekela — Amaphepha asebenzayo asile noma aphelele, ukuhlukaniswa kwezinto kungalungile, nokuvumelanisa izibalansi kungalungile. Abacwaningi bese bakhomba ngokuphelela, ukunemba, noma ukudalula. Ukutshala izimali ku-chati le-akhawunti ehambisana ne-mSCOA nezinqubo zokuphela kwenyanga ezingaguquki kuthuthukisa ukhwalithi ye-AFS.
Ukulawula ukuhlinzeka okubuthele — Amadokhumenti angaphelele wezinqubo zokuthenga, ukwehluka okungagomelwanga, nokulawula izinkontileka okungalungile okuholela ezindleko ezingahambisani nomthetho. Qinisa izinqubomgomo ze-SCM, ukunikezwa, nokuqeqeshwa, futhi uqinisekise ukuthi umsebenzi ngamunye unomzila wokucwaninga ocacile.
Ukuntula imiphumela yokephula — Ukwehluleka ukuphenya nokwenza ngokuzindleko ezingagunyaziwe, ezingahambisani nomthetho, neziyize nezingenamphumela. I-MFMA idinga Umphathi Womasipala enze; ukulandelela okuqhubekayo nokudisiplina kusekela inkolo yokuthobela.
Izikhundla eziyinhloko ezingenabantu noma ezingenazakhono — I-CFO egenile noma esebenzayo noma ezinye izindima zezezimali eziyinhloko. I-MFMA icabanga ukuhola okunamandla, okuzinzile; ukushintsha okuphezulu noma ukugcotshwa okuyisebenza kwandisa ingozi yokushiya izinsuku zokugcina nokulawula okubuthele.
Imali engenayo ephindaphindiwe nokugcina okungalungile — Isabelomali esekelwe ezicabangelweni zemali engenayo ezingaqondakali nokulawula izikweletu okubuthele. Umphumela uyindlela yokuntula ikheshi nokwehluleka ukukhokha abakweletwayo noma ukuxhasa imisebenzi. Hambisa isabelomali semali engenayo namazinga okugcina aqondakalayo futhi uphoqele ukulawula izikweletu nezinqubo zabahluphekile.

Ukuhlosela lezi zindawo — ukuqeqesha ukubika, ukhwalithi ye-AFS, i-SCM, imiphumela, amandla, nokuba yiqiniso kwemali engenayo — kuzobhekana nokuningi okubekwa yi-Auditor-General.

Indlela Yokuthuthukisa Ukuthobela i-MFMA: Izinyathelo Eziqokoqo

Nikeza ubunikazi ocacile — Kokukhiqizwayo ngakunye kwe-MFMA (Section 71, Section 72, AFS, umbiko wonyaka, ukulawula okuyinhloko kwe-SCM), nikeza umnini nombuyekezi. Bhala lokhu ku-matrix yokuthobela noma isheduli yezibopho.
Sebenza nekhaledari yokuthobela — Gcina ikhalenda enazo zonke izinsuku zomthetho nezikhathi zangaphakathi (isb. “idrafthi ye-Section 71 ngosuku 7”). Yibuyekeze nyanga ngonyanga noMphathi Womasipala ne-CFO.
Qinisa izinqubo zokuphela kwenyanga nokuphela konyaka — Linganisa izinqubo zokuvala, amakhadi okuvumelanisa, nezinyathelo zokubuyekeza. Qedela ukuvumelanisa ngaphambi kokuthumela i-Section 71 ukuze izinombolo ozibikayo zifane nezizosetshenziswa ku-AFS.
Tshala izakhono namandla — Qinisekisa ukuthi abasebenzi bezezimali ne-SCM baqeqeshwe nge-MFMA, izinhlelo ze-Treasury, ne-mSCOA. Sebenzisa i-CIGFARO, i-IMFO, noma amaworkshop e-National Treasury lapho etholakala. Hlela ukulandela ezindimeni eziyinhloko.
Qinisa i-SCM — Buyekeza ukunikezwa kwegunya, izinqubo zokwehluka, nerejista yezinkontileka. Qinisekisa ukuthi isinqumo ngasinye sokuthenga sibhalwe futhi umzila wokucwaninga uphelele.
Yenza ngokwehlukweni — Phenya zonke izindleko ezingagunyaziwe, ezingahambisani nomthetho, neziyize nezingenamphumela ezikhonjisiwe; bika eKomidini naku-AG; thatha isinyathelo sokudisiplina nokubuyisela lapho kufanele. Lokhu kubonisa ukuthi ukuthobela kubalulekile.
Sebenzisa umbiko wokucwaninga njengohlu lwezenzo — Phetha okutholakele konyaka odlule njengomzila. Bhekana nokutholakale okuphindaphindayo kuqala; bese ubhekana nezinkinga eziyodwa. Landelela inqubekela phambili bese ubika kukomidi lokucwaninga neKomidini.

Ukuze uthole indlela ehlelekile yokuthuthukisa imiphumela yokucwaninga, bheka umhlahlandlela wethu wokuzuza ukucwaningwa okuhlanzekile kwomasipala.

Indlela Ubuchwepheshe Busekela Ukuthobela i-MFMA

Izinqubo ngesandla, amaspredishithi, nezinhlelo zokugcina ezingakhulumani zenza kube nzima ukuhlangabezana nezidingo zokuthobela i-MFMA ngesikhathi nangokunemba. Ubuchwepheshe abungasikhombi ukulawula okuhle nabasebenzi abanezakhono, kodwa bunganciphisa umthwalo nengozi yephutha.

Ukubika ngokuzenzakalelayo — Izinhlelo ezidonsa idatha ku-general ledger nesabelomali zikhiqize ukubuyiswa kwe-Section 71 ne-Section 72 ngefomathi ebekiwe zinciphisa ukushiya kabusha nokubambezeleka. Ukuthumela kungalungiswa ngaphakathi kwewindi lamaholo angu-10 esikhundleni sokugijima sekugcina.
Amadashibhodi angokoqobo — Ukubonakala ngaphezu kwesabelomali vs imali engenayo neyenzayo yangempela, isimo sekheshi, nezibalo eziyinhloko kusiza i-CFO noMphathi Womasipala babone ukwehluka ngokusheshayo bese belungisa. Nawo asekela ukubika okunemba nangesikhathi kuKomidini ne-Treasury.
Umzila wokucwaninga — Uhlelo lwezezimali olufanelekile lubhala ukuthi ngubani wenzani nini. Lokho kusekela uphenyo lwezindleko ezingahambisani nomthetho noma eziyize futhi kwanelisa abacwaningi ukuthi ukulawula kuyasebenza.
Ukuhambisana ne-mSCOA — Isoftwares eyakhiwe noma elungiselelwe ichati le-akhawunti lomasipala nohlaka lokubika inciphisa ukuhlukanisa kabi futhi isheshise ukuvala kwenyanga nokuphela konyaka. Lokho kusekela ngqo ukhwalithi ye-Section 71 ne-AFS engcono.

Ukuhlola ukuthi izinhlelo zakho zamanje zihlangabezana yini nomsebenzi wakho wokuthobela kuyinyathelo eqokoqo ukuze uhlangabezane nezidingo zokuthobela i-MFMA ngo-2026 nangale. Izinhlelo ezikhiqiza ukubuyiswa kwe-Section 71 ne-Section 72 kusukela emthonjeni ofanayo ne-general ledger yakho zinciphisa ukushiya kabusha futhi zisiza ukuthumela kuhlale ngaphakathi kwewindi lamaholo angu-10.

Izinsiza Nezinkomba

I-National Treasury — i-MFMA — mfma.treasury.gov.za — Izinhlelo, izincwadi, amahlaka, nokuhola.
I-Municipal Finance Management Act, Umthetho 56 we-2003 — UMthetho uqobo; funda Sections 16–33 (isabelomali), 34–50 (imali engenayo neyenzayo), 71–72 (ukubika), 111–119 (SCM), 121 (umbiko wonyaka), 126 (AFS), no-32 (izindleko ezingagunyaziwe/ezingahambisani nomthetho/eziyize nezingenamphumela).
I-Auditor-General South Africa — agsa.co.za — Imibiko ejwayelekile ngezombusazwe wasekhaya, imiphumela yokucwaninga, nendlela.
Municipal Budget and Reporting Regulations — Beka amafomathi nezinsuku zokugcina zesabelomali ne-Section 71/Section 72.
Municipal Supply Chain Management Regulations — Imininingwane ngezinqubo zokuthenga nokunikezwa.

Ukuhlala uthobela i-MFMA kuyisiqeqesho esiqhubekayo: izindima ezifanelekile, izinqubo ezigqamile, ukubika okuthembekayo, nenkolo ethatha ukulawula izimali ngokuginisekile. Sebenzisa lolu hlaka njengendawo yokuhlola izidingo zokuthobela i-MFMA zomasipala wakho ngo-2026, futhi bekela phambili izibopho nezinsuku zokugcina ezinomthelela omkhulu kumphumela wakho wokucwaninga nokuletha izinsizakalo.