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Ukulandela kwe-mSCOA ne-MFMA mscoa chart of accounts municipal finance mfma compliance national treasury south-africa

I-mSCOA Chart of Accounts: Umhlahlandlela Ophelele we-2026 Womasipala ase-SA

Dolobha Team 9 imizuzu ukufunda
I-mSCOA Chart of Accounts: Umhlahlandlela Ophelele we-2026 Womasipala ase-SA

Ohlweni lokucwaninga lomasipala lonyaka we-2022–23, kuphela u-16% womasipala aseNingizimu Afrika bathole ukucwaningwa okuhlanzekile. Enye yezinto eziqala imibono ekhishwe ngokungafanele nebi ukusebenzisa ngendlela engalungile noma okungaphelele i-Municipal Standard Chart of Accounts (mSCOA). Esikhathini esifanayo, omasipala abayi-15 babhala izindleko ze-ICT eziyiziro ezitatimendeni zabo zezezimali zonyaka — hhayi ngoba abazisebenzisanga lutho kubuchwepheshe, kodwa ngoba bahluleke ukuhlukanisa nokubika ngendlela efanele. Lolo hlobo lwephutha luvusa okutholakele kwe-Auditor-General, lunciphisa ukuthembeka, futhi lwenza kwaba nzima omasipala ukuhlela nokubeka isabelomali. Lolu hlaka lwe-mSCOA chart of accounts lubhalelwe aba-CFO bomasipala nabasebenzi abaphathi bezezimali abadinga ireferensi ezingokoqobo, egunyazwayo: yini i-mSCOA, izigaba eziyisikhombisa zisebenza kanjani, lapho ukuhlukaniswa kuhlala khona, nendlela yokusebenzisa nokugcina ukuthobela.

Yini i-mSCOA chart of accounts?

I-Municipal Standard Chart of Accounts (mSCOA) iyohlaka lokuhlukaniswa olufanayo wonke omasipala aseNingizimu Afrika kufanele balusebenzise ukuze babhale futhi babike imisebenzi yezezimali. Iyalelwa yi-Local Government: Municipal Finance Management Act 56 of 2003 (MFMA) ne-Municipal Standard Chart of Accounts Regulations (njengoba kuchitshiyelwe). I-National Treasury igcina futhi ishicilele isakhiwo se-mSCOA ukuze idatha yezezimali zomasipala ikwazi ukuqhathaniswa phakathi komasipala, ihlanganiswe ezingeni lesifundazwe nelesizwe, futhi icwaningwe ngendlela ehlala ingaguquki.

Ngolimi olulula: i-rand ngayinye umasipala oyitholayo, ayisebenzisayo, noma eyikweletayo kufanele inamakhodi asesisekelo. La makhodi aphendula ngubani, ini, kuphi, nokuthi ngani — i-fund iphi, i-function iphi, i-item (uhlobo lwemali engenayo noma yezindleko) iphi, iprojekthi noma isifundazwe siphi, njalonjalo. Lapho wonke umasipala esebenzisa ichati le-akhawunti eliyisisekelo nemithetho yokuhlukaniswa efanayo, i-National Treasury ne-Auditor-General zingaqinisekisa ukuthi izitatimende zezezimali ziphelele, ziyaqhathaniseka, futhi ziyathobela. Lapho ukuhlukaniswa kungalungile noma kusile, uthola uhlobo lokutholakala kokucwaninga oluselokhu lujwayelekile: ukubaleka okungahambelani, ukungathobeli i-MFMA, nezinto eziyiziro noma ezingenangqondo (njengezindleko ze-ICT eziyiziro) ezingavezi iqiniso.

Ukuqonda nokusebenzisa i-mSCOA chart of accounts ngakho akukho ngokuzikhethela. Kungumqondo womthetho nesisisekelo sokubika kwezezimali zomasipala okuthembekayo. Okusele kuleli hlaka kuchaza izigaba eziyisikhombisa ze-mSCOA, ukuhlukaniswa kusebenza kanjani eqenjini, amaphutha avamile, nendlela yokusebenzisa i-mSCOA emasipaleni yakho. Ukuze uthole isishwankathelo solimi olulula se-mSCOA nokuthi kubaluleke ngani, bheka yini i-mSCOA.

Izigaba Eziyisikhombisa ze-mSCOA Zichaziwe

Uhlaka lwe-mSCOA lukhiqizwe ngezigaba eziyisikhombisa. Umsebenzi ngamunye kufanele uhlukaniswe kulezi zigaba ukuze ubikwe ngendlela efanele ezitatimendeni zezezimali zonyaka nasekuthumeleni ku-National Treasury.

Isigaba se-Project

Isigaba se-project sikhomba iprojekthi ethile (uma ikhona) umsebenzi ohlobene nayo. Amaphrojekthi ezezimali, izibonelelo eziboshwe ohlelweni abathile, nezinhloso ezekelwe abanikeli ziyizibonelo ezivamile. Akukho msebenzi owodwa onekhodi yeprojekthi — kuphela lawo ahlobene nephrojekthi echaziwe. Ukusebenzisa isigaba se-project ngendlela efanele kuqinisekisa ukuthi ukubika okusekwe kuphrojekthi (isb. izibonelelo ezinemibandela noma ohlelweni bezinjiniyela) kunembile futhi kuyacwaningeka. Ukuhlukanisa kabi noma ukushiya isigaba se-project ngezindleko ezekelwe ngesibonelelo kuyimbangela evamile yokutholakala kwe-AG.

Isigaba se-Fund

Isigaba se-fund sikhomba ukuthi umsebenzi ungowefundi iphi. Omasipala ngokuvamile basebenzisa amafundi amaningi: i-operating fund (noma i-general fund), i-water fund, i-electricity fund, i-sanitation fund, nabanye njengoba kuchaziwe esakhiweni se-fund somasipala. Imali engenayo neyenzayo kufanele yabelwe efundini efanelekile ukuze isimo sezezimali nokusebenza kwefundi ngayinye kubikwe ngokwehlukana. Ukuhlanganisa amafundi — isibonelo, ukubhala imali engenayo kagesi ku-operating fund — kugqekeza izitatimende zamafundi futhi kungaholela ekungathobeleni i-MFMA nemithetho ye-mSCOA.

Isigaba se-Function

Isigaba se-function sichaza umsebenzi womasipala noma indawo yensizakalo. Izibonelo zihlanganisa ukuphatha, izinsizakalo zomphakathi, ukuphepha komphakathi, imigwaqo nezokuthutha, amanzi, ugesi, ukulawula imfucuza, nokuhlela. I-National Treasury inikeza uhlu oluyisisekelo lwamakhodi e-function. Ukuhlukaniswa kwe-function ngendlela efanele kubalulekile ekubikeni kwezigaba nasekuphenduleni imibuzo efana nathi “sisebenzise malini ekuphepheni komphakathi?” noma “imali yethu engenayo yamanzi yayiyini?” Amakhodi e-function angalungile anciphisa usizo lwe-AFS futhi avame ukuvusa okutholakala kokubaleka okungahambelani.

Isigaba se-Item

Isigaba se-item siyuhlobo lwemali engenayo noma yezindleko. Liphendula ukuthi luhlobo luni lomsebenzi: izindleko zabasebenzi, ukuthenga okuningi, ukunciphiswa, izibonelelo ezitholiwe, izimali eziyisikhathi nezintela, inzalo, njalonjalo. Isigaba se-item singenye yezingxenye ezinemininingwane kakhulu kuchati le-mSCOA le-akhawunti; ukuhlukaniswa kwe-item kwe-National Treasury kubanzi ukuze idatha ekuqhathaniseka ikwazi ukuqoqwa kulo lonke omasipala. Amaphutha lapha — njengokubhala izindleko ze-ICT ngaphansi kwe-item engalungile (noma konke, okuholela ezindlekweni ze-ICT eziyiziro ku-AFS) — aphakathi kwamaphutha avamile ekuhlukanisweni.

Isigaba se-Region

Isigaba se-region (noma isigaba sendawo) sikhomba indawo yendawo umsebenzi ohlobene nayo, lapho kusebenza. Lokhu kusetshenziswa omasipala abadinga ukubika nge-ward, isifundazwe, noma okunye ukuhlukaniswa kwendawo. Akukho msebenzi owodwa odinga ikhodi ye-region; kuya ngézidingo zokubika zomasipala nangohlobo lomsebenzi. Lapho ukubika ngesifundazwe kudingeka, amakhodi e-region angalungile noma asileyo angathinta ukunemba kwemibiko yendawo futhi, kwezinye izimo, ukubika ngesibonelelo noma ukwabiwa.

Isigaba se-Costing

Isigaba se-costing sisekela ukwabiwa kwezindleko nokubala izindleko ngokusebenza. Kusetshenziswa ukunikeza izindleko emisebenzini ethile, ezindaweni zezindleko, noma ohlelweni. Lesi sigaba sisiza omasipala baqonde izindleko zangempela zokuletha izinsizakalo futhi sisekela ukubeka isabelomali nokubeka amatariff ngokuhambisana ne-MFMA nenqubomgomo yezezimali zomasipala. Ukusebenzisa kabi noma ukushiya isigaba se-costing kungenza kwaba nzima ukukhombisa ukubuyiswa kwezindleko noma ukugomela amatariff nezibonelelo ngokuhambisana ne-MFMA.

I-Municipal Standard Classification (MSC)

Isigaba se-Municipal Standard Classification (MSC) sinikeza izigaba ezinge ezilinganisiwe ezingezelela ezinye izigaba. Kusetshenziswa ezidingweni zokubika nokuhlaziya ezithile ezibekwe yi-National Treasury. I-MSC iqinisekisa ukuthi uhlobo oluthile lwemisebenzi (isb. ngokwesimo sezomnotho noma iprojekthi) lungabikwa ngendlela ehlala ingaguquki. Amaqembu ezezimali kufanele asebenzise isakhiwo se-MSC samanje njengoba sishicilelwe yi-National Treasury futhi aqinisekise ukuthi yonke imisebenzi efanelekile ihlukaniswe ngokufanayo.

Ndawonye, lezi zigaba eziyisikhombisa zakha i-mSCOA chart of accounts. Umsebenzi ngamunye othinta izitatimende zezezimali kufanele unamakhodi amagugu esigaba afanelekile ukuze i-general ledger nemibiko elandela ihambisane nesakhiwo se-mSCOA esilinganisiwe. Ukuze uthole imithetho yokuhlukaniswa ebanzi nokuhola isigaba ngesigaba, bheka ukuhlukaniswa kwezigaba ze-mSCOA kuchaziwe.

I-mSCOA Ukuhlukaniswa Kusebenza Kanjani Eqenjini

Ukuhlukaniswa eqenjini kusho ukuthi noma nini lapho umsebenzi ubanjwa — inkokhelo, irisidi, i-journal — umuntu noma uhlelo olulufakayo lukhetha amakhodi afanelekile esigaba ngasinye esisebenzayo. Inhlanganisela yamakhodi ezigaba inquma ukuthi umsebenzi uzoveleka kanjani emibikweni nasezitatimendeni zezezimali zonyaka.

Isibonelo: Amaholo abasebenzi bokulungisa amanzi.
Umsebenzi ungakhodwa kanjena: Fund = Water Fund; Function = Water; Item = Izindleko zabasebenzi (ngekhodi ye-item efanelekile yamaholo); Project = empty (uma kungesi yeprojekthi); Region = indawo yendawo yokulungisa uma ukubika ngesifundazwe kusetshenziswa; Costing = Umsebenzi wokulungisa amanzi. Uma noma yini yalezi ingalungile — isibonelo, Function = Administration esikhundleni se-Water — i-AFS izobhala izindleko zamanzi ngendlela engalungile futhi izandise izindleko zokuphatha.

Isibonelo: Isibonelelo esitholiwe nephrojekthi yezinjiniyela ethile.
Fund = Operating (noma ifund elikhethiwe lesibonelelo); Function = umsebenzi owethula iprojekthi (isb. Roads); Item = Izibonelelo ezitholiwe; Project = ikhodi yeprojekthi ethile yephrojekthi yezinjiniyela; Region ne-Costing njengoba kudingeka. Ukushiya ikhodi yeprojekthi kungaholela ekuthi imibandela yesibonelelo ingalandelelwa futhi ekutholakaleni kwe-AG ekubikeni ngesibonelelo esinemibandela.

Isibonelo: Ukubhalisa kwesoftware ye-ICT.
Fund = Operating (ngokuvamile); Function = Administration (noma Corporate Services, kuya ngohlu lwemisebenzi yakho); Item = i-item ye-mSCOA efanelekile ye-ICT/izindleko zesoftware. Uma ikhodi ye-item ingalungile noma umsebenzi ungahlukaniswanga ngaphansi kwe-item ehlobene ne-ICT, umphumela ungaba zi-zero noma izindleko ze-ICT ezingalungile ku-AFS — uhlobo oluphelele lokuhluleka okwaholela omasipala abayi-15 bebika izindleko ze-ICT eziyiziro. Ukunemba ezingeni le-item kubaluleke kakhulu.

Amaqembu ezezimali kufanele asebenze kusukela kudokhumenti yokumephu ehlanganisa ichati labo le-akhawunti (noma isakhiwo se-akhawunti yesoftware yomasipala/ye-ERP) nezigaba zamakhodi e-mSCOA. Ukuqeqeshwa nezinqubo ezigqamile kunciphisa ingozi yokuhlukaniswa okungahleliwe noma okungalungile. Ukuze uthole imininingwane yamaphutha avamile, bheka amaphutha avamile ekuhlukanisweni kwe-mSCOA.

Amaphutha Avamile Ekuhlukanisweni Avusa Okutholakale Ku-Auditor-General

Imibiko ye-Auditor-General iphinde igcizelele izinkinga zokuhlukaniswa nokudalula ezihlobene ne-mSCOA. Amaphethini alandelayo aphakathi avamile kakhulu futhi abulalayo.

  • Amakhodi e-item angalungile noma asileyo — Imali engenayo noma izindleko ebhalwe ngaphansi kwamakhodi e-item angalungile (isb. izindleko ze-ICT hhayi ngaphansi kwezinto ze-ICT) noma ingahlukaniswanga nhlobo, okuholela ezibalo eziyiziro noma ezingenangqondo ku-AFS. Lokhu kunciphisa ngqo ukuthembeka kwezitatimende zezezimali.
  • Ukuhlukaniswa kwe-function okungalungile — Imisebenzi yabelwe kwe-function engalungile (isb. izindleko zamanzi ekuphatheni), okugqekeza ukubika kwezigaba nokwenza kungenzeki ukuqhathanisa ukusebenza phakathi komasipala noma ukubamba i-function efanelekile ekwaziseni.
  • Amaphutha e-Fund — Imali engenayo noma izindleko ebhalwe efundini engalungile, noma ingabelwanga efundini, okuholela ezitatimendeni zamafundi ezingalungile nengozi yokungathobeli ukugodwa noma izidingo ze-fund ezithile.
  • Amakhodi e-project asileyo noma angalungile — Isibonelelo esinemibandela noma izindleko ehlobene nephrojekthi ezingahlobene nesigaba se-project efanelekile, okuholela ekutholakaleni ngokuthobela isibonelelo nokubika kweprojekthi.
  • Amakhodi angahambelani noma asedlule — Ukusebenzisa amakhodi e-mSCOA amadala noma asusisiwe ngemva kokuthi i-National Treasury ibuyekeze uhlaka, noma ukusebenzisa amakhodi ngendlela engahambelani emisebenzini efanayo.
  • Ukugcwalisa isigaba okungaphelele — Ukushiya izigaba zingenalutho lapho zidingeka, noma ukusebenzisa amakhodi “okubamba konke” esikhundleni sokuhlukaniswa okunemininingwane okufanelekile.

La maphutha avame ukuhlanganiswa lapho omasipala bethembele ekodweni ngesandla ngaphandle kokuqinisekiswa. Ukuqeqeshwa, izinqubo ezigqamile, ne-software ephoqa isakhiwo se-mSCOA futhi iqinisekise ukuhlukaniswa kunganciphisa kakhulu ingozi. Ukuze ubone umbono obanzi wokuthi abacwaningi abafuna ini, bheka indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala ne-izidingo zokuthobela i-MFMA zonyaka we-2026.

Izinyathelo ngezinyathelo: Indlela Yokusebenzisa i-mSCOA Emasipaleni Yakho

Ukusebenzisa noma ukuthuthukisa ukuthobela i-mSCOA kuyinqubo ehlelekile. Izinyathelo ezilandelayo zinikeza umzila okuqokoqo.

1. Thola isakhiwo se-mSCOA samanje.
Landa uhlaka lwe-mSCOA lwakamuva, izincazelo zezigaba, nezinhlanga zamakhodi ku-National Treasury. Qinisekisa ukuthi usebenzisa inguqulo esebenza unyaka wakho wezezimali. Gcina ilogi yezinguquko lapho i-Treasury ikhipha izibuyekezo.

2. Mephu ichati yakho ye-akhawunti samanje ku-mSCOA.
Bhala phansi yonke i-akhawunti (noma inhlanganisela ye-akhawunti) ku-general ledger yakho bese unikeza amagugu ezigaba ze-mSCOA afanelekile kuyo ngayinye. Lapho i-akhawunti eyodwa ingasetshenziswa ukuhlukaniswa okuningi (isb. imisebenzi ehlukene), chaza imithetho ukuze abasebenzisi bakhethe amakhodi afanelekile ezingeni lomsebenzi. Bhala lokhu ukumephu bese ugcina ngaphansi kokulawula inguqulo.

3. Hlela uhlelo lwakho lwezezimali.
Uma usebenzisa isoftware yomasipala noma ye-ERP, hlela ichati le-akhawunti nemithetho yokuqinisekisa ukuthi iveza isakhiwo se-mSCOA. Izigaba eziyisidingo kufanele ziphoqwe (isb. i-Fund ne-Function ziyadinga njalo); inhlanganisela yamakhodi angekho emthethweni kufanele ivinjwe. Amachati e-mSCOA alungiselelwe ngaphambili anciphisa isikhathi sokumisa namaphutha okuhlukaniswa.

4. Qeqesha abasebenzi bezezimali nabasebenzi besabelomali.
Qinisekisa ukuthi wonke umuntu obamba noma avumelana nemisebenzi uyaqonda izigaba eziyisikhombisa, izinhlu zamakhodi, nokumephu kwakho. Sebenzisa izibonelo zangempela zomasipala wakho. Gcizelela umthelela wokuhlukaniswa kabi ku-AFS nasemiphumeleni yokucwaninga.

5. Qala ukuvumelanisa noma ukuhlola ukuvumelana.
Ngaphambi nangemva kokusebenza, vumelanisa isampula yemisebenzi nezigaba ze-mSCOA. Hlola ukuthi izinombolo eziyinhloko (isb. izindleko zabasebenzi, izibonelelo, i-ICT) zihambisana nezilindelo nasezikhathini ezedlule lapho kusebenza. Phenya futhi ulungise ukuhlukaniswa kabi.

6. Faka ukuqinisekisa nokubuyekeza.
Sebenzisa ukuqinisekiswa kohlelo (isb. amadrophi avinjelwe amakhodi avumelekile, amasimu ayisidingo) nokubuyekeza ngezikhathi ezithile imisebenzi enenani eliphezulu noma enengozi ephezulu. Yenza ukuthobela i-mSCOA kube yingxenye yamakhadi okuphela kwenyanga nokuphela konyaka.

7. Hlela izibuyekezo.
Lapho i-National Treasury ishintsha uhlaka lwe-mSCOA, hlola umthelela ekumepheni kwakho nasekuhlelweni kohlelo, buyekeza kokubili, qeqesha kabusha lapho kudingeka, futhi yazisa izinguquko kuwo wonke abasebenzisi.

Lolu qeqesho, olusekelwe yizinhlelo ezifanele nenkolo, lukubeka umasipala wakho esimweni esinamandla kakhulu sokuzuza ukucwaningwa okuhlanzekile nokubika okuthembekayo. Ukuze uthole isethi ephelele yezilindelo zemthetho, bheka izidingo zokuthobela i-MFMA zonyaka we-2026.

Indlela I-Software Ephusha Ngokuzenzakalelayo Ukuthobela i-mSCOA

Ukukoda ngesandla kunengozi yamaphutha, ikakhulukazi lapho abasebenzi bephansi kwengcindezi futhi izinhlu zamakhodi zinde. Isoftwares yezezimali zomasipala yanamuhla inganciphisa leyo ngozi ngokwakha i-mSCOA phakathi nohlelo.

Uhlelo oluklanyelwe omasipala aseNingizimu Afrika lungakwazi ukulungisa ngaphambili ichati le-akhawunti ukuze ihambisane nezigaba zamakhodi ze-mSCOA samanje. Esikhundleni sokwakha isakhiwo kusukela ekuqaleni, amaqembu ezezimali aqala kusukela kuthemplethi ethobelayо bese alungisa kuphela lapho izinketho zomasipala zivumelekile. Lokho konga isikhathi futhi kunciphisa ithuba lamaphutha esakhiweni.

Ukuqinisekisa lapho kuthathwa kubaluleke ngokulinganayo. Lapho umsebenzisi efaka umsebenzi, uhlelo lungaphoqa izigaba eziyisidingo (isb. i-Fund, i-Function, i-Item), uvimbe ukukhetha amakhodi avumelekile, futhi uxwayise noma uvimbe inhlanganisela angekho emthethweni. Lokho kuvimbela amaphutha amaningi okuhlukaniswa aholela ezindlekweni ze-ICT eziyiziro, ukubika kwe-function engalungile, noma ukwabiwa kwefund okungalungile. Ezinye izinhlelo zisekela isiphakamiso ngokuzenzakalelayo samakhodi ngokusekelwe kumthengisi, i-akhawunti, noma iphethini yomlando — ngaphandle kokudlula isidingo sokubuyekezwa komuntu lapho kufanele.

Ukubika nokuvumelanisa kuba lula lapho i-general ledger isevele ithobela i-mSCOA: imibiko evamile nezingcwaliso ze-AFS zingadonsa ngqo kusukela ekuhlukanisweni okufanayo okusetshenziswayo lapho kuthathwa. Akudingeki ukukoda kabusha noma ukwabela kabusha ekupheleni konyaka, lapho omasipala abaningi bethula amaphutha noma ukubambezeleka.

Lapho uhlola isoftware yomasipala, cabanga ukuthi ingakwazi yini ukulungisa ngaphambili ichati le-mSCOA le-akhawunti futhi iqinisekise ukuhlukaniswa lapho kuthathwa; leyo khono isekela uhlobo lokubika okuthembekayo olusekela indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala.

Izinsiza Eziyinhloko Nezinkomba

Ukuhlala uthobela ichati le-mSCOA le-akhawunti kudinga ukusebenzisa imithombo esemthethweni nokuhlala ujulile nezinguquko. Lezi zinsiza zibalulekile emaqenjini ezezimali zomasipala.

  • I-National Treasury — i-mSCOA:
    I-National Treasury ishicilela uhlaka lwe-Municipal Standard Chart of Accounts, izincazelo zezigaba, izinhlu zamakhodi, nemihlahlandlela yokusebenzisa. Hlola iwebhusayithi ye-Treasury ukuze uthole inguqulo ye-mSCOA yamanje noma yizincwadi noma izichibiyelo ezithinta unyaka wakho wezezimali.

  • I-MFMA nomthetho ohlobene:
    I-Local Government: Municipal Finance Management Act 56 of 2003 (Umthetho 56 we-2003) ne-Municipal Standard Chart of Accounts Regulations (njengoba kuchitshiyelwe) yisisekelo somthetho se-mSCOA. Qinisekisa ukuthi iqembu lakho lemthetho noma lokulawula linezindlela zokufinyelela izichibiyelo zakamuva nokuthi izinqubo zakho zihambisana noMthetho nezinhlelo.

  • I-Auditor-General South Africa:
    Imibiko ejwayelekile ye-Auditor-General emasipaleni nembiko yokucwaninga yomasipala ngamunye igcizelela okutholakala okuphindaphindayo ezitatimendeni zezezimali nasekuthobeleni. Ukubuyekeza lokhu kusiza amaqembu ezezimali alindele futhi axazulule izinkinga zokuhlukaniswa nokudalula ezivamile.

  • I-CIGFARO (Chartered Institute of Government Finance, Audit and Risk Officers):
    I-CIGFARO inikeza ukuqeqeshwa, ukuhola, nokuxhumana kwabasebenzi bezezimali kahulumeni eNingizimu Afrika. Imicimbi yabo nemathuluzi kuvame ukuhlanganisa i-mSCOA, ukuthobela i-MFMA, nokulungelela ukucwaninga.

Sebenzisa lezi zinsiza ukuqinisekisa ukusebenzisa kwakho, ukuqeqesha abasebenzi, nokugcina ukumephu kwakho kwe-mSCOA nezinqubo zihambisana ne-National Treasury ne-MFMA. Ngokuhlanganisa nezinqubo ezigqamile nesoftware efanelekile, ukusebenzisa ichati le-mSCOA le-akhawunti ngendlela efanele kungenye yezinyathelo eziphumelelayo kakhulu umasipala wakho angathatha ukuze abike ngezezimali okuthembekayo nemiphumela yokucwaninga engcono.

Ichati le-mSCOA le-akhawunti elungile yisisisekelo sokubika okuthobela i-MFMA nemiphumela yokucwaninga enamandla. Bheka indlela i-Dolobha isiza ngayo omasipala ukukhiqiza imibiko ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso, nechati le-akhawunti nokuqinisekiswa kwakhiwe ngaphakathi.

Itlolwe ngu

Dolobha Team

Sixhumaneni