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Ukulandela kwe-mSCOA ne-MFMA mscoa segment classification chart of accounts municipal finance project segment fund segment south africa

Ukuhlukaniswa Kwezigaba ze-mSCOA Kuchaziwe | Umhlahlandlela Womasipala

Dolobha Team 9 imizuzu ukufunda
Ukuhlukaniswa Kwezigaba ze-mSCOA Kuchaziwe | Umhlahlandlela Womasipala

Ukuhlukaniswa kwezigaba ze-mSCOA okungalungile noma okungaphelele kuyimbangela ephindaphindayo yokubaleka okungahambelani nemibono yokucwaninga ekhishwe ngokungafanele omasipala aseNingizimu Afrika. Imibiko ye-Auditor-General iphinde ibize amaphutha okuhlukaniswa ku-Project, Fund, Function, Item, Region, ne-Costing njengento eholela ekubikeni kwezigaba okungathembeki nasekuthumeleni kwe-Section 71. Ukuthola ukuhlukaniswa kwezigaba ngendlela efanele ngakho kubalulekile emiphumeleni yokucwaninga nasekuhlangabezanen nezidingo ze-National Treasury ne-Municipal Finance Management Act (MFMA) zokubika. Lolu hlaka lokuhlukaniswa kwezigaba ze-mSCOA luchaza isigaba ngasinye salezi zigaba eziyisithupha ngolimi olulula, ngezincazelo, isakhiwo, nezibonelo eziqokoqo ukuze amaqembu ezezimali ahlukanise imisebenzi ngendlela efanele futhi anciphise ingozi yokucwaninga. Ukuze ubone uhlaka obanzi, bheka umhlahlandlela we-mSCOA chart of accounts ne-isingeniso solimi olulula se-mSCOA.

1. Isigaba se-Project

Inhloso. Isigaba se-project sikhomba iprojekthi ethile (uma ikhona) umsebenzi ohlobene nayo. Liphendula: “Imali engenayo noma izindleko ziboshwe yini kuphrojekthi echaziwe, uma yebo, iyiphi?” Akukho msebenzi owodwa onekhodi yeprojekthi; kuphela lawo ahlobene nephrojekthi yezimali, iprojekthi ezekelwe ngephrojekthi, noma enye iprojekthi echaziwe adinga yona. Ukusebenzisa isigaba se-project ngendlela efanele kubalulekile ekubikeni ngesibonelelo esinemibandela, ukulandelela iprojekthi yezinjiniyela, nobufakazi bokucwaninga bokuthi izindleko zisetshenziselwe inhloso ehlosiwe.

Isakhiwo. Amaphrojekthi ngokuvamile ahlukaniswa amaphrojekthi ezezimali (isb. idamu elisha, ukuthuthukiswa komgwaqo, ukushintshwa kweflithi) nemisebenzi yokusebenza ekhodiwe iprojekthi (isb. iprojekthi yokukhulisa amandla eboshwe isibonelelo esithile). I-National Treasury nerejista yeprojekthi yomasipala wakho zichaza amakhodi ephrojekthi avumelekile. Iphrojekthi ngayinye kufanele ibe nekhodi eyingqayizivele, incazelo ecacile, noma (lapho kusebenza) ukuxhumanisa nesibonelelo noma ivoti lesabelomali eliyisekela.

Indlela yokumisa amakhodi ephrojekthi. Gcina irejista yamaphrojekthi ebalisa yonke iprojekthi esebenzayo, ikhodi yayo, igama, umthombo wefundi, nomsebenzi. Lapho iprojekthi yezimali entsha noma iprojekthi ezekelwe ngesibonelelo ivunywa, yengeza erejistri futhi uqiniseke ukuthi ikhodi itholakala ku-general ledger yakho noma isoftware yomasipala. Qeqesha abasebenzi besabelomali nezezimali ukuze lapho bebamba inkokhelo noma amarisi ahlobene naleyo phrojekthi, bakhethe ikhodi yeprojekthi efanelekile. Ukushiya isigaba se-project ngezindleko ezekelwe ngesibonelelo esinemibandela kuyimbangela evamile yokutholakala kwe-AG.

Izibonelo. Inkokhelo kumkontraka ngomsebenzi “Ward 3 water pipeline upgrade” → Project = ikhodi yaleyo phrojekthi yezimali. Ukuthola isibonelelo esinemibandela “Municipal Infrastructure Grant — water” → Project = ikhodi yephrojekthi ye-MIG yamanzi. Amaholo abasebenzi abaqashwe ngokugcwele kuphrojekthi yezinjiniyela ethile → Project = ikhodi yaleyo phrojekthi. Amaholo okuphatha ajwayelekile angahlobene nephrojekthi → Project = empty (noma ikhodi yomasipala wakho “yengephrojekthi” uma usebenzisa eyodwa).

2. Isigaba se-Fund

Inhloso. Isigaba se-fund sikhomba ukuthi umsebenzi ungowefundi iphi. Omasipala eNingizimu Afrika kuvame ukusebenzisa amafundi amaningi: ifund ejwayelekile (i-operating) namafundi agodwe amanzi, ugesi, ukuhlanza, futhi kwesinye isikhathi abanye njengoba kuchaziwe esakhiweni sefund somasipala. Isigaba se-fund siqinisekisa ukuthi imali engenayo neyenzayo yabelwa “imbiza” efanelekile ukuze isimo sezezimali nokusebenza kwefundi ngayinye kubikwe ngokwehlukana, ngokuhambisana ne-MFMA nenqubomgomo yezezimali zomasipala.

Isakhiwo. Amafundi angaba agodwe (isb. ifund yamanzi, ifund yogesi) lapho imali engenayo neyenzayo kufanele ihlale ngaphakathi kwaleyo fundi, noma ejwayelekile (ifund yokusebenza) lapho kungenakugodwa. Izinhlobo zamafundi ezisetshenziswa kakhulu zihlanganisa: ifund yokusebenza (imisebenzi ejwayelekile yomasipala); ifund yezimali (lapho umasipala ehlukanisa ukuxhasa ngezezimali); ifund yesibonelelo esinemibandela (noma amafundi ahlukene ngesibonelelo esikhulu ngasinye, kuya ngenqubomgomo); ifund yesibonelelo esingenamibandela (isb. isabelo esilinganayo); namafundi ezinsizakalo (amanzi, ugesi, ukuhlanza). Uhlaka lwe-mSCOA lwe-National Treasury nenqubomgomo yefund yomasipala wakho zichaza uhlu oluphelele.

Izibonelo. Izimali zamanzi ezitholiwe → Fund = Water Fund. Inkokhelo yokuthenga ugesi obuningi → Fund = Electricity Fund. Amaholo abasebenzi bezinsizakalo zezinkampani (abangabelwanga ensizakalweni ethile) → Fund = Operating Fund. Isabelo esilinganayo esitholiwe → Fund = Operating (noma Unconditional Grant Fund ngokwesakhiwo sakho). Isibonelelo esinemibandela esitholiwe kuphrojekthi ethile → Fund = ifund ekhethiwe leso sibonelelo (isb. ifund ye-MIG). Ukubhala imali engenayo noma izindleko efundini engalungile kugqekeza izitatimende zamafundi futhi kungaphula imithetho yokugodwa. Ukuhlukaniswa kwefund ngendlela efanele kuyisidingo sokuthobela i-MFMA ne-mSCOA.

3. Isigaba se-Function

Inhloso. Isigaba se-function sichaza yinsizakalo noma umsebenzi umsebenzi ohlobene nawo. Liphendula: “Umsebenzi womasipala noma indawo yensizakalo iphi le mali engenayo noma izindleko zingeyo?” Ukuhlukaniswa kwe-function ngendlela efanele kubalulekile ekubikeni kwezigaba ezitatimendeni zezezimali zonyaka, ekuphenduleni imibuzo efana nathi “sisebenzise malini emanzini?” noma “imali yethu engenayo ekulawuleni imfucuza yayiyini?”, nasekubambeni umnyango noma umsebenzi ofanelekile ekwaziseni.

Isakhiwo. Imisebenzi ihambisana nohlu oluyisisekelo lwemisebenzi yomasipala olushicilelwe yi-National Treasury. Izigaba ezivamile zihlanganisa: ukulawula nokuphatha (ikomidi, umphathi womasipala, izinsizakalo zezinkampani, izimali); izinsizakalo zomphakathi (izindlu, umtapo wezincwadi, amathuna, ukuthuthukiswa komphakathi); ukuhlela nokuthuthukisa (ukuhlela idolobha, ukusebenzisa umhlabathi, ukuthuthukisa umnotho); impilo (impilo yemvelo, amakliniki lapho kusebenza); ukuphepha komphakathi (umlilo, ukulawula izinhlekelele, umgwaqo); umdlalo nokuzijabulisa; ukuvikela imvelo; ukulawula imfucuza; amanzi; ukuhlanza; ugesi; imigwaqo nezokuthutha; nabanye njengoba kuchaziwe ohleni lwemisebenzi lwe-mSCOA. Ichati yakho le-akhawunti nokubika kufanele kusebenzise amakhodi emisebenzi afanayo ne-National Treasury ukuze idatha iqhathaniseke phakathi komasipala.

Izibonelo. Amaholo abasebenzi besikhungo sokulungisa amanzi → Function = Water. Inkokhelo yezimoto zokuthatha imfucuza → Function = Waste Management. Izimali eziyisikhathi nezintela (izimali zezindawo) → ngokuvamile Function = Governance/Administration noma ngokwenqubomgomo yakho “yemali engenayo ejwayelekile”. Isibonelelo esitholiwe sokwakha umgwaqo → Function = Roads and Transport. Izindleko zomthetho zecala lokudlulisa → Function = Planning and Development. Ukuhlukanisa kabi umsebenzi (isb. ukukoda izindleko zamanzi ngaphansi kwe-Administration) kugqekeza imibiko yezigaba futhi kuyimbangela evamile yokutholakala kokubaleka okungahambelani.

4. Isigaba se-Item

Inhloso. Isigaba se-item sichaza isimo semali engenayo noma yezindleko. Liphendula: “Luhlobo luni lwemali engenayo noma yezindleko?” — izindleko zabasebenzi, ukuthenga okuningi, ukunciphiswa, izibonelelo ezitholiwe, izimali eziyisikhathi, inzalo, njalonjalo. Isigaba se-item singenye yezingxenye ezinemininingwane kakhulu ku-mSCOA; ukuhlukaniswa kwe-item kwe-National Treasury kubanzi ukuze idatha ekuqhathaniseka ikwazi ukuqoqwa kulo lonke omasipala. Amaphutha lapha (isb. ukubhala izindleko ze-ICT ngaphansi kwe-item engalungile noma konke) avame ukuholela ezintweni eziyiziro noma ezingenangqondo ku-AFS nasekutholakaleni kwe-AG.

Isakhiwo. Izinto zakhiwe izinto zemali engenayo (isb. izimali eziyisikhathi nezintela, izindleko zensizakalo, izibonelelo ezitholiwe, inzalo, enye imali engenayo), izinto zezindleko (isb. izindleko zabasebenzi, ukuthenga okuningi, izinto zokusebenzisa, izinsizakalo eziqashisiwe, ukunciphiswa, inzalo ekhokhelwayo, izibonelelo ezikhokhelwayo), izinto zezimpahla (ukuhlukaniswa kwe-balance sheet), nezinto zezikweletu. Isigaba ngasinye sinehlelo lamakhodi; isibonelo, ngaphansi kwezindleko zabasebenzi ungaba namaholo, isikhathi esengeziwe, inkokhelo yekhefu, i-medical aid, izincomo zepensheni, nezinye izinto ezingezansi. Sebenzisa uhlu lwe-item lwe-National Treasury yamanje futhi uqiniseke ukuthi i-general ledger yakho noma isoftware yomasipala isebenzisa amakhodi afanayo.

Izibonelo zamakhodi e-item avamile. Izindleko zabasebenzi (amaholo); ugesi obuningi noma amanzi abuningi; izinto zokusebenzisa nezinto eziphelayo; izinsizakalo eziqashisiwe (isb. umthetho, ukucwaninga, izinkontileka zokulungisa); ukunciphiswa; inzalo ekhokhelwayo; izibonelelo ezitholiwe (ezinemibandela, ezingenamibandela); izimali eziyisikhathi nezintela; izindleko zensizakalo (amanzi, ugesi, imfucuza, ukuhlanza); inzalo etholiwe.

Ngenkokhelo kumthengisi we-ICT ngamalayisense esoftware, i-item kufanele ibe yinto ye-mSCOA efanelekile ye-ICT/izindleko zesoftware. Ukusebenzisa ikhodi “ezinsizakalweni eziqashisiwe” ejwayelekile ngaphandle kokuhlukaniswa okuphansi okufanelekile kuholele omasipala ebika izindleko ze-ICT eziyiziro ku-AFS. Ukuze uthole okuningi ngamaphutha avamile, bheka amaphutha avamile ekuhlukanisweni kwe-mSCOA.

5. Izigaba ze-Region ne-Costing

Isigaba se-Region

Inhloso. Isigaba se-region (noma isigaba sendawo) sikhomba indawo yendawo umsebenzi ohlobene nayo, lapho umasipala wakho ebika ngendawo. Liphendula: “I-ward, isifundazwe, noma indawo iphi le esebenza kuyo?” Akukho msebenzi owodwa odinga ikhodi ye-region; kuya ngézidingo zokubika zomasipala wakho nangohlobo lomsebenzi. Lapho ukubika ngesifundazwe kudingeka — isibonelo ngezindleko ezingeni le-ward noma ukubika ngesibonelelo ngendawo — amakhodi e-region angalungile noma asileyo athinta ukunemba kwemibiko yendawo futhi angathinta ukuthobela imibandela yesibonelelo noma yokwabiwa.

Isakhiwo. Amakhodi e-region ngokuvamile ahambisana nama-ward (ama-ward okhetho), noma namayunithi endawo amakhulu (isb. isifundazwe, indawo) njengoba kuchaziwe esakhiweni somasipala wakho. I-National Treasury inganikeza ukuhola ngokukoda i-region; ngaphandle kwalokho umasipala wakho uchaza uhlu. I-ward noma isifundazwe ngasinye sinekhodi eyingqayizivele. Imali engenayo neyenzayo engabhekiswa endaweni ethile (isb. izindleko zephrojekthi esekelwe ku-ward, izindleko zensizakalo endaweni ethile) kufanele ikodwe kuleyo region.

Izibonelo. Izindleko kuphrojekthi yokulungisa umgwaqo esekelwe ku-ward → Region = ikhodi ye-ward. Imali engenayo yamanzi emamitha endaweni ethile → Region = ikhodi yaleyo ndawo (uma ubika imali engenayo ngesifundazwe). Amaholo ehhovisi eliyinhloko ezingenakubhekiswa ku-ward eyodwa → Region = empty noma “ungabelwanga” ngokwenqubomgomo yakho. Lapho i-region iyisidingo ngohlobo oluthile lomsebenzi, qinisekisa ukuthi yonke imisebenzi enjalo ikodwe ngendlela ehlala ingaguquki.

Isigaba se-Costing

Inhloso. Isigaba se-costing sisekela ukwabiwa kwezindleko nokubala izindleko ngokusebenza. Liphendula: “Iphi indawo yezindleko noma umsebenzi lezi zindleko kufanele zibhekiswe kuwo?” Sisiza omasipala baqonde izindleko zangempela zokuletha izinsizakalo ezithile (isb. ukulungisa amanzi, ukuqoqa imfucuza) futhi sisekela ukubeka isabelomali, ukubeka amatariff, nokuhlaziya ukubuyiswa kwezindleko ngokuhambisana ne-MFMA nenqubomgomo yezezimali zomasipala.

Isakhiwo. Amakhodi e-costing amelana nezindaweni zezindleko, imisebenzi, noma ohlelweni. Angahambisana neminyango, izimboni (isb. indawo yokulungisa amanzi, imisebenzi yamanzi angcolile), noma izinqubo. Isigaba sisetshenziswa ukwabela izindleko eziqondile (ezibonakala zibhekiswe indawo yezindleko eyodwa) nezindleko ezingaqondile (isb. i-IT eabelwe, izimali, noma izindleko zokuphatha ezabelwa ngokusebenzisa isisekelo esifana nokubalwa kwabasebenzi noma indawo). I-National Treasury nenqubomgomo yezindleko yomasipala wakho zichaza indlela izindleko ezingaqondile zabelwa ngayo; isigaba se-costing sigcina umphumela waleyo nabelo.

Indlela yokwabela izindleko ezingaqondile. Chaza isisekelo sokwabiwa (isb. amaphesenti ezindleko eziqondile, inani labasebenzi, amayunithi ensizakalo) bese usisebenzisa ngendlela ehlala ingaguquki. Lapho izindleko zenziwa ezingenakubelwa ngqo indawo yezindleko eyodwa, zabela ngokusebenzisa isisekelo esivumelwaneyo bese uzibhala kuzigaba ze-costing ezifanelekile. Bhala indlela ukuze icwaningeke. Ukusebenzisa kabi noma ukushiya isigaba se-costing kwenza kube nzima ukukhombisa ukubuyiswa kwezindleko noma ukugomela amatariff nezibonelelo.

Izibonelo. Umsebenzi oqondile endaweni yokulungisa amanzi → Costing = Indawo yokulungisa amanzi. Ukuthenga amakhemikhali abuningi kuleyo mboni → Costing = Indawo yokulungisa amanzi. Ingxenye yezindleko ze-IT ebelwe umsebenzi wamanzi → Costing = Amanzi (noma i-Water IT allocation). Izindleko zezezimali zezinkampani ezelwe yonke imisebenzi → Costing = indawo yezindleko yomsebenzi ngayinye ngokuhambisana nesheduli yakho yokwabiwa.

6. Izibonelo Eziqokiwe

Iphrojekthi yezinjiniyela zamanzi

Ake sithi umasipala wakho ekhokhela umkontraka u-R2,5 million ngomsebenzi wokuthuthukisa iphayipi yamanzi e-Ward 5, exhaswe yi-Municipal Infrastructure Grant (MIG).

  • Project: Ikhodi yephrojekthi yezimali “Ward 5 water pipeline upgrade” (kusukela erejistri yamaphrojekthi yakho). Lokhu kuxhumanisa inkokhelo nephrojekthi ye-MIG efanelekile ekubikeni ngesibonelelo.
  • Fund: Ifund ekhethiwe ye-MIG noma amanzi ezezimali (isb. Capital Fund noma MIG Water Fund, ngokwenqubomgomo yakho). Lokhu kugcina izimali ezekelwe ngesibonelelo zezezimali zehlukene neokusebenza noma amanye amafundi.
  • Function: Amanzi. Ipayipi yiyinjiniyela yamanzi, ngakho umsebenzi ngu-Water.
  • Item: Into yezindleko efanelekile yomsebenzi wezezimali — isb. “ezinsizakalweni eziqashisiwe” noma “izindleko zezezimali — injiniyela” ngaphansi kohlu lwe-item lwe-mSCOA lwamanje. Ungasebenzisi into yezindleko zokusebenza.
  • Region: Ward 5 (noma ikhodi yendawo yendawo yepayipi). Lokhu kusekela ukubika kwendawo nasezingeni le-ward.
  • Costing: Indawo yezindleko yamaphrojekthi ezezimali zamanzi noma yaleyo phrojekthi ethile, ngokwesakhiwo sakho sezindleko. Lokhu kuvumela ulandelele izindleko zeprojekthi ukuze ubike futhi uvumelanise.

Isigaba ngasinye sigcwalisiwe ngendlela evumela i-National Treasury, i-Auditor-General, nekomidi lakho ukubona ukuthi inkokhelo yayiyephrojekthi yamanzi e-Ward 5, exhaswe efundini efanelekile, futhi yahlukaniswa ngaphansi kwe-item nendawo yezindleko efanelekile. Isoftwares yomasipala elungisa ngaphambili lezi zigaba futhi iqinisekise ukuhlukaniswa lapho kuthathwa kunciphisa ingozi yokushiya noma ukuhlukanisa kabi enye yazo.

Inkokhelo yamaholo abasebenzi

Ake sithi ukhokhela iholo lenyanga lomsebenzi womnyango wezinsizakalo zomphakathi. Iholo alihlobene nephrojekthi ethile futhi likhokhelwa efundini yokusebenza.

  • Project: Empty (noma “engephrojekthi”). Iholo aliboshwe kuphrojekthi yezimali noma iprojekthi ezekelwe ngephrojekthi.
  • Fund: Operating Fund. Izindleko zabasebenzi ejwayelekile ngokuvamile zisefundini yokusebenza ngaphandle kokuthi umuntu agcwele ekhokhelwa efundini egodwe (isb. umsebenzi wefundi yamanzi).
  • Function: Community Services. Umsebenzi usebenza kuleyo ndawo, ngakho umsebenzi uhambisana nendawo yensizakalo.
  • Item: Izindleko zabasebenzi — nento ezingezansi efanelekile yeholo eliyisisekelo (noma into efanelekile yamaholo ngokohlu lwe-item lwe-mSCOA).
  • Region: Empty, noma ikhodi yendawo uma umasipala wakho abela izindleko zabasebenzi nge-ward/region (isb. isikhulu esisekelwe ku-ward). Omasipala abaningi bashiya i-region empty ngamaholo okuphatha ajwayelekile.
  • Costing: Indawo yezindleko ye-Community Services (noma umsebenzi/indawo yezindleko efanelekile yaloyo msebenzi). Lokhu kuqinisekisa ukuthi iholo lifakwa ezindleko zokuletha izinsizakalo zomphakathi ukubika amatariff nokusebenza.

Ukusebenzisa ngokungaguquki lezi zigaba eziyisithupha ngamaholo kuqinisekisa ukuthi izindleko zabasebenzi ziveleka ngendlela efanele ku-AFS ngomsebenzi nefundi, nokuthi izindaweni zezindleko ziveza izindleko zangempela zensizakalo ngayinye. Ukuze uthole okuningi ngechati ephelele le-akhawunti nokuqinisekiswa, bheka umhlahlandlela we-mSCOA chart of accounts.

7. Ukuthola Ukuhlukaniswa Kwezigaba ze-mSCOA Ngendlela Efanele Eqenjini

Ukuhlukaniswa kwezigaba kuphela kuhle njengoqeqesho olungemuva kwalo. Sebenzisa udokhumenti wokumephu ehlanganisa ichati yakho le-akhawunti (noma isakhiwo se-akhawunti sesoftware yomasipala) nezigaba zamakhodi e-mSCOA. Qeqesha wonke umuntu obamba noma avumelana nemisebenzi ezigabeni eziyisithupha, nezibonelo zomasipala wakho. Qala ukuhlola ngezikhathi ezithile ngezinhlanganisela ezingekho emthethweni noma ezingahambelani — isibonelo, imali engenayo yamanzi efundini yokusebenza, noma izindleko zephrojekthi ngaphandle kwekhodi yeprojekthi — bese uzilungisa ngaphambi kokuthi zifinyelele ku-AFS.

Isoftwares yomasipala eyakhelwe ukuthobela i-mSCOA yaseNingizimu Afrika ingaphoqa isakhiwo sezigaba futhi iqinisekise ukuhlukaniswa lapho kuthathwa, ukuze izigaba eziyisidingo zigcwalisiwe, inhlanganisela yamakhodi angekho emthethweni ivinjwe, futhi ukuthumela kwe-Section 71 kukhiqizwe kusukela kudatha efanayo ehlukanisiwe. Lokho kunciphisa amaphutha okuhlukaniswa aholela ekubalekeni okungahambelani nasekutholakaleni kwe-Auditor-General. Ukuze uthole okuningi ngohlaka namathambo avamile, funda isingeniso solimi olulula se-mSCOA, umhlahlandlela we-mSCOA chart of accounts, ne-amaphutha avamile ekuhlukanisweni kwe-mSCOA. Ukuze ubone indlela ukuhlukaniswa kwezigaba ze-mSCOA kungakhiwa kanjani ezinqubweni zakho zansuku zonke nokubika, hlola i-Dolobha.

Itlolwe ngu

Dolobha Team

Sixhumaneni