Ikhalenda Yokubika i-MFMA 2026/27 | Izinsuku Zokugcina Nokuthobela
Izinsuku zokugcina zokubika i-MFMA ziqhuba ikhalenda yezezimali zomasipala. Uyishiyile futhi usengozini yokutholakala kwe-Auditor-General, ukukhushulelwa kwe-National Treasury, nokulimaza igama. Unyaka wezezimali we-2026/27 (uJuly 2026 kuya kuJune 2027) unenani elingaphezu kwesilinganiso lezinsuku eziqinile: ukuthumela kwenyanga kwe-Section 71, umbiko waphakathi nonyaka we-Section 72, izitatimende zezezimali zonyaka (AFS), ukubeka umbiko wonyaka, nokumukela isabelomali. Le khalenda ibeka yonke insuku yokugcina yokubika i-MFMA eziyinhloko ukuze umasipala wakho akwazi ukuhlela phambili futhi ahlale ethobela. Ukuze ubone umongo womthetho nezinhlelo ngalezi zinsuku, bheka izidingo zokuthobela i-MFMA zonyaka we-2026.
Kutheni Ikhalenda Yokubika Ibaluleke
Omasipala aseNingizimu Afrika asebenza ngaphansi kwe-MFMA, Umthetho 56 we-2003, ne-Municipal Budget and Reporting Regulations (MBRR). Ukubika akukho ngokuzikhethela. I-Section 71 idinga imibiko yonyaka yonyaka ku-National Treasury ne-treasury yesifundazwe efanelekile. I-Section 72 idinga isimo sesabelomali nokusebenza phakathi nonyaka sibekwe ekomidini. I-MFMA ibeka futhi izinsuku zokugcina eziqinile zokuthumela i-AFS nokubeka umbiko wonyaka.
Ukuthumela sekwedlule noma okushiyiwe kuyimthombo evamile yokutholakala kokucwaninga. Imibiko ehlanganisiwe ye-Auditor-General ivame ukubiza ukungathobeli izikhathi ze-Section 71 ne-Section 72. Ikhalenda yokubika i-MFMA eyodwa ekhombisa yonke insuku yokugcina unyaka isiza i-CFO, umphathi womasipala, nomayor ukugwema ukugijima sekugcina futhi igcina izimali, ukusebenza, nekomidi lamaqembu ahlanganisiwe. Sebenzisa lesi sikhalenda se-2026/27 njengereferensi yakho futhi ulungise ngokwezincwadi ze-National Treasury noma ukwehluka kwesifundazwe okusebenza kumasipaleni wakho.
Ikhalenda Yokubika i-MFMA 2026/27: Inyanga Ngenyanga
Itafula elingezansi libala izikhathi eziyinhloko zokubika unyaka wezezimali oqala ngomhla zi-1 July 2026 ukuya ngomhla zi-30 June 2027. Izinsuku zokugcina ze-Section 71 ngokuvamile zi-10th lenyanga elandela inyanga yokubika; njalo qinisekisa usuku oluphelele encwadini yakamuva ye-National Treasury. Ukuhambisa ichati yakho le-akhawunti ne-mSCOA kusukela ekuqaleni konyaka kuqinisekisa ukuthi ukuthumela kwenyanga nezitatimende zezezimali zonyaka zokugcina zidonsa kudatha ehlala ingaguquki, ecwaningekayo.
| Inyanga | Izinsuku zokugcina zokubika i-MFMA nemisebenzi eziyinhloko |
|---|---|
| July 2026 | Ukuvala konyaka we-2025/26; ukuqala unyaka wezezimali omusha we-2026/27. I-Section 71 kaJune 2026 idinga (onyaka odlule). Vula isabelomali se-2026/27 ohlelweni lwakho; qinisekisa ichati le-akhawunti namathebula okubika. |
| August 2026 | I-Section 71 kaJuly 2026 idinga. I-AFS ye-2025/26 kufanele ithunyelwe ngomhla zi-31 August 2026 (ngaphakathi kwezinyanga ezimbili kokuphela konyaka ngo-30 June 2026). Ukulungisa umbiko wonyaka kuqala. |
| September 2026 | I-Section 71 kaAugust 2026 idinga. Insuku yokugcina yokuthumela i-AFS (31 August) idlule; qinisekisa ukuthi ithunyelwe. Gxila ekucwaningweni naseMbikweni Wonyaka. |
| October 2026 | I-Section 71 kaSeptember 2026 idinga. Qhubeka nokulandelela ngonyaka. Ukulungisa umbiko wokusebenza kwonyaka kuhambisana ne-AFS nokucwaninga. |
| November 2026 | I-Section 71 kaOctober 2026 idinga. Ukuqedwa kombiko wokusebenza kwonyaka. Ukuhlangana neKomidi nekomidi lokucwaninga njengoba kudingeka. |
| December 2026 | I-Section 71 kaNovember 2026 idinga. Qala ukulungisa i-Section 72 ezinyangeni eziyisithupha zokuqala (uJuly–December 2026). Qoqa idatha yemali engenayo, izindleko, nokusebenza; bhala isimo saphakathi nonyaka. |
| January 2027 | Umbiko waphakathi nonyaka we-Section 72 udinga ngomhla zi-25 January 2027. UMayor kufanele abeke ekomidini; uthumele ku-National Treasury ne-treasury yesifundazwe. I-Section 71 kaDecember 2026 idinga. |
| February 2027 | I-Section 71 kaJanuary 2027 idinga. Ukulungisa isabelomali sokuz adjustment uma kunconyiwe ku-Section 72. Hlela ukubeka ekomidini. |
| March 2027 | I-Section 71 kaFebruary 2027 idinga. Ukubeka kombiko wonyaka (ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka ngo-30 June 2026). Isabelomali sokuz adjustment sibekwe futhi samukelwa uma kusebenza. |
| April 2027 | I-Section 71 kaMarch 2027 idinga. Ukulungisa isabelomali se-2027/28: ukuhambisana ne-IDP, izibikezelo zemali engenayo neyenzayo, iprojekthi yezimali. |
| May 2027 | I-Section 71 kaApril 2027 idinga. Qedela idrafthi yesabelomali se-2027/28; inkulumompikiswano yekomidi nomphakathi; idrafthi ye-SDBIP. |
| June 2027 | I-Section 71 kaMay 2027 idinga. Isabelomali se-2027/28 kufanele samukelwe ngaphambi komhla zi-1 July 2027 (ukuqala unyaka wezezimali omusha). Ukulungisa ukuvala konyaka we-2026/27. |
Ukuthumela kwe-Section 71 kuphindaphindiwe futhi akunakuncintiswa: idatha yenyanga ngayinye kufanele ithunyelwe ngosuku olubekiwe enyangeni elandela. Ukuze uthole ukuhola ngezinyathelo ngokuqukethwe nokuthumela, bheka umhlahlandlela wombiko wenyanga we-Section 71. Ukuze uthole umbiko waphakathi nonyaka owa ngoJanuary, bheka umhlahlandlela wombiko waphakathi nonyaka we-Section 72.
Amathambo Avamile Nokutholakala Kokucwaninga
Ukuthumela i-Section 71 sekwedlule kuvame ukubizwa emibikweni ye-Auditor-General. Imbangela ivame ukubambezeleka ukuvala kwenyanga noma izibalansi zokuvumelanisa. I-Section 72 kwesinye isikhathi ibekwa ekomidini ngaphandle kokuhlaziya okwanele kwemali engenayo neyenzayo, okuholela ekutholakaleni ngokhwalithi yokulandelela ngonyaka.
I-AFS ethunyelwe ngemva komhla zi-31 August ivusa ukungathobeli okubalulekile. Imibiko yonyaka ebekwa sekwedlule noma ngaphandle kwe-AFS evunyiwe nombiko wokucwaninga inciphisa ukulawula futhi idonsa ukulawulwa ngezombusazwe nokulawula. Ukunikeza ubunikazi ocacile nokusebenzisa ikhalenda yokubika i-MFMA ehlanganisiwe kunciphisa ingozi yalokhu okutholakale.
Izinsuku Eziyinhloko Eziqinile Okufanele Uziqophise
- 31 August 2026 — I-AFS yonyaka wezezimali we-2025/26 kufanele ithunyelwe ngaphakathi kwezinyanga ezimbili kokuphela konyaka (30 June 2026). Ukuthumela sekwedlule kukwehluleka ukuthobela okubalulekile.
- 25 January 2027 — Umbiko waphakathi nonyaka we-Section 72 kaJuly–December 2026 kufanele ubekwe ekomidini futhi uthunyelwe ku-National Treasury ne-treasury yesifundazwe. UMayor ubeka; isikhulu sokubala ne-CFO balungisa.
- Ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka — Umbiko wonyaka (kuhlanganise i-AFS nombiko wokucwaninga) kufanele ubekwe ekomidini. Nge-2025/26, lokho kusho ngasekupheleni kukaJanuary 2027. Amakomidi athile abeka ngekota yokuqala (isb. uMarch) kuya ngokuqedwa kokucwaninga nekhaledari yekomidi.
- Ngaphambi komhla zi-1 July 2027 — Isabelomali sonyaka wezezimali we-2027/28 kufanele samukelwe. Omasipala abaningi bayamukela ngoJune.
Zibeke ekhalendeni yekampani yakho bese unikeza abanini. Ukushiya noma yini kuzoveleka embikweni olandelayo we-Auditor-General futhi kunganciphisa inqubekela phambili ekucwaningweni okuhlanzekile.
Amathiphu Okuhlala Esimweni
Sebenzisa ikhalenda yokubika eyodwa. Gcina ikhalenda eyodwa eyinhloko (lena noma inguqulo yakho) bese uyabelana ngayo nezezimali, ukusebenza, nehhovisi lomphathi womasipala. Yibuyekeze lapho i-National Treasury noma isifundazwe sakho sikhipha izincwadi ezintsha.
Vala inyanga ngesikhathi. I-Section 71 incike ekuvaleni kwenyanga ngesikhathi. Uma i-general ledger yakho, ukuvumelanisa kwebhange, nokuvumelanisa kwemali engenayo kungavali ngosuku lokuqala lwenyanga elandela, i-Section 71 izobe sekwedlule. Yakha ikhadi lokuphela kwenyanga bese unamathela kuyo.
Lungisa i-Section 72 ngoDecember. Ungalindi ukuya kuJanuary. NgoDecember unezinyanga ezinhlanu zamagugu; sebenzisa leyo nyanga ukubhala izigaba zemali engenayo neyenzayo, uqoqe ulwazi lokusebenza, futhi uthole ukuhlolwa kokuthi isabelomali sokuz adjustment sidingeka yini. UJanuary kufanele ube wokuqedwa, ukusayina, nokubeka.
Qala ukulungisa i-AFS ngokusheshayo. Ukuvala konyaka we-2025/26 kwenzeka ngoJuly 2026; i-AFS idinga ngomhla zi-31 August. Lokho kunikeza cishe izinyanga ezimbili. Vumelanisa izibalansi eziyinhloko (ikheshi, abakweletwayo, abakweletayo, izimpahla) unyaka wonke ukuze ukuphela konyaka kube ukuhlanganisa nokudalula, hhayi ukuthola. Hambisa ichati lakho le-akhawunti ne-mSCOA ne-GRAP ukuze i-AFS ikwazi ukukhiqizwa kusukela kudatha efanayo nemibiko yakho ye-Section 71.
Nikeza umnini owodwa ngensuku yokugcina ngayinye. Kokukhiqizwayo okukhulu ngakunye (ukuthumela i-Section 71, i-Section 72, i-AFS, umbiko wonyaka, isabelomali), nikeza umnini oyedwa onesibopho sokuhlangabezana nosuku. Khushulela izingozi ngokusheshayo ukuze umphathi womasipala nomayor bakwazi ukungena.
Sebenzisa izinhlelo ezisekela ukubika kwe-MFMA. Lapho i-Section 71 ne-Section 72 zikhiqizwa kusukela kudatha yomthombo ofanayo ne-general ledger, izinsuku zokugcina ziba lula ukuhlangabezana nabo ne-Auditor-General ikholwa ukuthola ulwazi oluhambelanayo, oluthembekayo. Isoftwares eyakhelwe ukubika kwemasipala ne-mSCOA inciphisa umsebenzi wokulungisa kabusha namaphutha okuvumelanisa. Ukuze uthole uhlaka obanzi wokuthuthukisa umphumela wakho wokucwaninga, bheka umhlahlandlela wethu indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala.
Kubhekiswa Kubani
Le khalenda yokubika i-MFMA isebenza kuwo wonke omasipala aseNingizimu Afrika: abasedolobheni, abesifundazweni, nabasekhasini. I-CFO neqembu lezezimali banikazi ukuthumela i-Section 71 ne-Section 72 nokulungisa i-AFS. Umphathi womasipala nomayor banikazi ukubeka ekomidini nasekuthobeleni jikelele. Amaqembu okusebenza nesecretariat yekomidi kangangena embikweni waphakathi nonyaka nombiko wonyaka. Omasipala abancane abanabasebenzi abalimited kuvame ukuzuza kakhulu ekhalendeni eyodwa, ehlanganisiwe ukuze wonke umuntu abone izinsuku zokugcina ezifanayo nezikuncika.
Isishwankathelo
Ikhalenda yokubika i-MFMA ye-2026/27 yakhiwe ngezinsika ezine: ukuthumela kwenyanga kwe-Section 71, umbiko we-Section 72 waphakathi nonyaka ngomhla zi-25 January, i-AFS ithunyelwe ngaphakathi kwezinyanga ezimbili kokuphela konyaka (31 August nge-2025/26), nokubeka umbiko wonyaka ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka, kanye nokumukela isabelomali ngaphambi kokuqala unyaka wezezimali omusha. Gcina le khalenda ibonakale, nikeza abanini kokukhiqizwayo ngakunye, futhi ubheke ukuvala kwenyanga nokulungisa kokuphela konyaka njengesiqeqesho sonyaka.
Ukuze uthole ukuhola ngobanzi ngohlobo lwembiko ngakunye, sebenzisa umhlahlandlela wombiko wenyanga we-Section 71, umhlahlandlela wombiko waphakathi nonyaka we-Section 72, ne-izidingo zokuthobela i-MFMA zonyaka we-2026. Ukuze uthole indlela ngezinyathelo yokuthuthukisa umphumela wakho wokucwaninga, bheka indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala. Ukuze ukhiqize imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso futhi uhlale phezulu nale khalenda yokubika i-MFMA, bheka i-Dolobha.
Itlolwe ngu
Dolobha Team