Umhlahlandlela Wombiko Wenyanga we-Section 71 | Ukuthobela i-MFMA Kwomasipala

I-Section 71 ingenye yezibopho zokubika eziyinhloko — futhi ephulwa kaningi — womasipala aseNingizimu Afrika. Ukuthumela sekwedlule noma okungaphelele kudonsa okutholakale kwe-Auditor-General, ukulawulwa kwe-National Treasury, nokulimaza igama. Kodwa akukho mhlahlandlela oyedwa, okuqokoqo ochaza ithemplethi yombiko we-Section 71 ngolimi olulula kubaba-CFO bomasipala nabasebenzi abaphathi bezezimali abafanele bakuthole ngendlela efanele nyanga ngonyaka.

Lolu hlaka luhlanganisa ini umbiko we-Section 71, okufanele uqukethwe, indlela yokulungisa ngezinyathelo, amaphutha avamile avusa okutholakale kokucwaninga, nekhadi lokulungisa elisetshenziswa kabusha. Ukuze uthole umongo obanzi ngomthetho wezezimali zomasipala, bheka isishwankathelo sezidingo zokuthobela i-MFMA. Ukuze uthole isheduli ephelele ye-Section 71, Section 72, nezinye izinsuku zokugcina ze-MFMA, bheka ikhalenda yokubika i-MFMA 2026-27.

Yini Umbiko We-Section 71?

Umbiko we-Section 71 yisitatimende sesabelomali senyanga wonke umasipala eNingizimu Afrika kufanele asithumele kumayor naku-National Treasury. Akuyona imbiko yangaphakathi; ukudalula okumthethweni okukhombisa ukuthi umasipala usebenza kanjani ngokumelene nesabelomali saso esivunyiwe.

Isisekelo Somthetho

Isibopho sivelа ku-Section 71 ye-Municipal Finance Management Act (MFMA), Umthetho 56 we-2003. I-MFMA ingumthetho oyinhloko olawula ukulawula izimali zomasipala. I-Section 71 idinga isikhulu sokubala (umphathi womasipala) ukuthumela isitatimende ngefomathi ebekiwe ngaphakathi kwensuku yokugcina eqinile. Ifomathi nokuqukethwe okuqondile kubekwe e-Municipal Budget and Reporting Regulations (MBRR) nezincwadi ezihlobene ze-National Treasury.

Ngubani Okufanele Athumele?

Isikhulu sokubala — eqenjini, umphathi womasipala — unesibopho somthetho sokuthumela. Omasipaleni abaningi, i-CFO noma umphathi wezezimali uhlanganisa umbiko futhi umphathi womasipala usayina ngaphambi kokuthumelwa. Umbiko kufanele uye kubatholi ababili: umayor (noma ikomidi) ne-National Treasury.

Ukuvama Nezinsuku Zokugcina

Imibiko ye-Section 71 iyanyanga. Isikhulu sokubala kufanele sithumele isitatimende ngaphakathi kwamaholo angu-10 ngemva kokuphela kwenyanga ngayinye. Isibonelo, umbiko kaJanuary kufanele uthunyelwe ngosuku lwamaholo angu-10 ngemva komhla zi-31 January. Ukushiya le nsuku yokugcina kungenye yezimbangela evamile zokutholakala kokucwaninga futhi kugwenyeke kalula ngenqubo ecacile.

Umbiko We-Section 71 Kufanele Uqukethe Ini?

I-MBRR ne-National Treasury zibeka okuqukethwe nefomathi. Eqenjini, ithemplethi yombiko wakho we-Section 71 kufanele ihlanganise lokhu okulandelayo.

Imali Engenayo Yangempela vs Isabelomali (ngomthombo)

Imali engenayo kufanele ibikwe ngomthombo (isb. izimali zezindawo, izindleko zensizakalo, izibonelelo, enye imali engenayo) nesabelomali nezibalo zangempela zenyanga nonyaka-kuya-namuhla. Lokhu kuvumela i-National Treasury nekomidi ukubona ukuthi ukuqoqa kwemali engenayo kuyasilandela. Izimali zezindawo nezindleko zensizakalo (amanzi, ugesi, ukuhlanza, imfucuza) ngokuvamile zakha ingxenye enkulu yemali engenayo; izibonelelo nezibonelelo kuhulumeni kazwelonke nowesifundazwe kufanele zibonakale ngokwehlukana. Noma yikuphi ukwehluka okukhulu ngokumelene nesabelomali kufanele kuchazwe engxenyeni yombiko yokuchaza.

Izindleko Zangempela vs Isabelomali (ngovoti)

Izindleko zokusebenza kufanele zibikwe ngovoti (umnyango noma inombolo yevoti) ngesabelomali nezangempela zenyanga nonyaka-kuya-namuhla. Izindleko kufanele zihambisane nesakhiwo sesabelomali esivunyiwe — yingakho ichati le-mSCOA le-akhawunti efanelekile kubalulekile ekubikeni kwe-Section 71. Ukuze uthole isishwankathelo solimi olulula se-Municipal Standard Chart of Accounts, bheka umhlahlandlela wethu wokuthi yini i-mSCOA. Amaholo, ukuthenga okuningi (isb. ugesi, amanzi), nezinye izindleko zokusebenza zibikwe ngaphansi kwamavoti afanelekile. Ukwehluka (ukudlula noma ukungasebenzisi ngokwanele) kufanele kuchazwe lapho kubalulekile.

Izindleko Zezezimali Zangempela vs Isabelomali

Ukusebenzisa kwezezimali (izimpahla, injiniyela) kufanele kubonakale ngokwehlukana nezindleko zokusebenza, ngovoti noma iprojekthi, ngesabelomali nezangempela zenyanga nonyaka-kuya-namuhla. Ukungasebenzisi ngokwanele noma ukudlula kwezezimali kuvame ukugxilwa yi-National Treasury ne-Auditor-General. Omasipala abaningi bakhandla ukusebenzisa isabelomali sezezimali ngesikhathi; umbiko we-Section 71 ukuveza lokhu ngokusheshayo ukuze ikomidi ne-National Treasury zibhekane nokubambezeleka noma zabelane kabusha imali.

Isimo Sekheshi Nokutshalwa

Umbiko kufanele uveze isimo sekheshi nokutshalwa somasipala ekupheleni kwenyanga. Kuhlanganisa izibalansi zebhange nokutshalwa, futhi kusetshenziswa ukulandelela ukusebenza nokudinga ukuboleka.

Ukuhlaziya Iminyaka Yabakweletwayo Nabakweletayo

Ukuhlaziya iminyaka yabakweletwayo (ngubani okweletayo umasipala nokuthi isikhathi esingakanani) nokuhlaziya iminyaka yabakweletayo (ngubani umasipala okweletayo nokuthi isikhathi esingakanani) kuyadingeka. Lokhu kusekela ukuhlola ukuqoqa kwemali engenayo nokuziphatha kokukhokha.

Ukubika Ukuletha Izinsizakalo

Izinkomba zokuletha izinsizakalo noma imiphumela ingadingeka njengoba kucaciswe yi-National Treasury — isibonelo, izinkomba zokuletha izinsizakalo eziyisisekelo ezixhumanisa nesabelomali. Hlola izincwadi zakamuva ukuze uthole uhlu oluphelele.

Izidingo Zefomathi: I-C Schedule

Ifomathi enemininingwane ibekwe e-C Schedule ye-MBRR (noma yizichibiyelo encwadini). I-C Schedule ichaza amatafula, amakholomu, nezinto eziningi. I-National Treasury ingakhipha izincwadi eziphendula noma ezigcizelela ifomathi; isibopho sesikhulu sokubala ukusebenzisa inguqulo yamanje. Uhlelo lwakho lwezezimali kufanele likwazi ukukhiqiza imibiko ehumana nalesi sakhiwo; uma lingakwazi, uzochitha isikhathi esiningi nyanga ngonyaka ukwakha kabusha isitatimende ngesandla futhi usengozini yamaphutha okushiya.

Umhlahlandlela Wezinyathelo Zokulungisa i-Section 71

Sebenzisa le nqubo nyanga ngonyaka ukuze unciphise amaphutha futhi uhlangabezane nesuku yokugcina.

Isinyathelo 1: Vala Inyanga

Qinisekisa ukuthi yonke imisebenzi yenyanga ibhalwe futhi ukuvumelanisa kuqediwe (ibhange, abakweletwayo, abakweletayo, ama-akhawunti e-suspense). Umbiko we-Section 71 kufanele ususelwe kudatha evaliwe, evumelanisiwe. Ukugijima umbiko kudatha engaphelele kuyimbangela evamile yokubuyiswa nokutholakala kokucwaninga.

Isinyathelo 2: Gijimisa Imibiko Yesabelomali vs Yangempela Kusukela Ohlelweni Lwakho Lwezezimali

Khipha imali engenayo ngomthombo nezindleko ngovoti (zokusebenza nezezimali) kusukela ohlelweni lwakho lwezezimali, ngesabelomali nezangempela zenyanga nonyaka-kuya-namuhla. Uma uhlelo lwakho luhambisana ne-mSCOA futhi lilungiselelwe ukubika kwemasipala, lesi sinyathelo kufanele sikhiqize okukhiphayo okuhambisana ne-C Schedule.

Isinyathelo 3: Hlanganisa Ukuhlaziya Iminyaka Yabakweletwayo Nabakweletayo

Khiqiza imibiko yokuhlaziya iminyaka yabakweletwayo (izikweletu ezingakhokhiwe zabathengi nezinye) nabakweletayo (izinkokhelo ezingakhokhiwe). Gcwalisa amabhande eminyaka abekiwe (isb. yamanje, izinsuku ezingama-30, ezingama-60, ezingama-90, ngaphezu kwezingama-90) njengoba kudingeka ithemplethi.

Isinyathelo 4: Lungisa Isitatimende Sesimo Sekheshi

Hlanganisa isimo sekheshi nokutshalwa sekuphela kwenyanga kusukela ekuvumelaniseni kwakho kwebhange nerejista yokutshalwa. Qinisekisa ukuthi izibalo zihambisana ne-general ledger.

Isinyathelo 5: Engeza Amanothi Achazayo Ngokwehluka Okubalulekile

Lapho izangempela zehluka ngokubalulekile kusabelomali (ukuntula kwemali engenayo, ukudlula, noma ukungasebenzisi ngokwanele), engeza amanothi achazayo amafushane. I-National Treasury ne-Auditor-General zilindele izizathu zokwehluka okubalulekile; ukushiya izincazelo kuyokutholakala kokucwaninga okuphindaphindayo.

Isinyathelo 6: Ukubuyekeza Nokusayina Kwe-CFO

I-CFO (noma elinganayo) kufanele ibuyekeze idrafthi yombiko ngokuphelela, ukuhambisana, nokunemba. Lapho inelisekile, umphathi womasipala (isikhulu sokubala) usayina. Umbiko uthunyelwa egameni lesikhulu sokubala.

Isinyathelo 7: Thumela KuMayor Naku-National Treasury

Thumela umbiko kokubili kumayor (noma ikomidi) naku-National Treasury. Ukuthumela ku-National Treasury kwenziwa nge-local government reporting portal (noma uhlelo olucaciswe yimanje yi-Treasury). Ukuthumela komunye kuphela wabatholi ababili kuwukephula i-Section 71 futhi kuzovezwa yi-Auditor-General.

Ukuze uthole okulinganayo kwaleli nqubo waphakathi nonyaka, bheka umhlahlandlela wethu wombiko waphakathi nonyaka we-Section 72.

Amaphutha Avamile e-Section 71 Avusa Okutholakale Ku-Auditor-General

Imibiko ye-Auditor-General iphinde ibeka izinhlobo ezifanayo zokwehluleka. Ukugwema lokhu kuzobeka umasipala wakho esimweni esinamandla ekupheleni konyaka futhi kusekele ukucwaningwa okuhlanzekile kwomasipala.

Ukuthumela sekwedlule. Ukuthumela ngemva kwamaholo angu-10 kukephula ngqo i-Section 71 futhi kuvame ukubikwa yi-AG. Hlela ukuvala kwenyanga yakho nokubika isheduli ukuze umbiko we-Section 71 ulungele futhi uthunyelwe ngaphakathi kwensuku yokugcina. Amakomidi amaningi abeka insuku yokugcina yangaphakathi (isb. usuku 8) ukuze kube nokuvikela ukusayina nokulayisha ku-portal.

Idatha engaphelele. Izindingo ezisile, izigaba ezingenalutho, noma ukuhlaziya iminyaka okushiyiwe kuholela imibono ekhishwe ngokungafanele noma okutholakale. Sebenzisa ikhadi (bheka ngezansi) ukuze uqinisekise ukuthi yonke ingxenye edingekayo ye-C Schedule iqediwe. Hlola kabusha ukuthi akukho itafula noma ikholomu elishiywe elingenalutho lapho idatha ikhona.

Ukungahambelani phakathi kwezibalo zenyanga nezonyaka. Izibalo emibikweni yakho ye-Section 71 kufanele zivumelane nezitatimende zezezimali zonyaka. Ukwehluka okungachazwanga kusikisela ukuvumelanisa okungalungile noma idatha engahambelani futhi idonsa ukunakwa kwe-AG. Qala ukuvumelanisa phakathi kwenani lemibiko yenyanga ye-Section 71 ne-AFS ngaphambi kokuphela konyaka ukuze uthole futhi ulungise amaphutha ngokusheshayo.

Ukuntula izincazelo zokwehluka. Ukwehluka okubalulekile ngaphandle kwezincazelo kuyokutholakala okuphindaphindayo. Inothi emfushane ngokwehluka ngakunye okubalulekile (imali engenayo noma izindleko) kunciphisa ingozi yokucwaninga futhi kuthuthukisa ukuvezwa ngokusobala. Chaza “okubalulekile” enqubomgomo yakho (isb. ngaphezu kuka-5% noma 10% yesabelomali salelo layini) futhi ubhale isizathu (isb. ukudlulisa sekwedlule kwesibonelelo, iprojekthi ebambezelekile, izindleko eziphezulu zobuningi).

Ukuthumela komunye kuphela umamukeli. UMthetho udinga ukuthumela kokubili kumayor ne-National Treasury. Ukuthumela kuphela ku-Treasury, noma kuphela kumayor, kungukungathobeli. Omasipala abanye bathumela kumayor kuqala (ukuthola ulwazi ekomidini) bese ku-Treasury; abanye benza kokubili ngosuku olufanayo. Noma yiluphi, kokubili kufanele bathole umbiko.

Indlela Yokuzenzakalelisa Ukubika Kwe-Section 71

Omasipala abaningi basahlanganisa umbiko we-Section 71 ngokudonsa idatha kusukela kumaspredishithi amaningi noma izinhlelo zokugcina bese bagcwalisa ngesandla i-C Schedule. Leyo ndlela inengozi yamaphutha futhi yenza insuku yokugcina yamaholo angu-10 nzima ukuhlangabezana ngokungaguquki. Nyanga ngonyaka, abasebenzi babuyekeza izibalo, okwandisa ingozi yamaphutha okushintsha futhi bechitha isikhathi ebesingasetshenziselwa ukuhlaziya nokuchaza ukwehluka.

Izinhlelo zokulawula izimali zomasipala zanamuhla zingakwazi ukukhiqiza ngokuzenzakalelayo i-C Schedule kusukela kudatha yangempela ye-general ledger nesabelomali. Lapho ichati lakho le-akhawunti nesakhiwo sesabelomali sihambisana ne-mSCOA nefomathi yokubika ebekiwe, uhlelo lungakhiqiza idrafthi yemali engenayo, izindleko, ikheshi, nemibiko yokuhlaziya iminyaka ehumana ngqo nethemplethi ye-Section 71. Abasebenzi bezezimali bese bagxila ekubuyekezweni, ezincazelweni zokwehluka, nokusayina esikhundleni sokushiya kabusha ngesandla. Ukuzenzakalelisa nawo kwenza kube lula ukugijimisa “uma kunjani” ngaphambi kokuphela kwenyanga (isb. amadrafthi angokusheshayo ukuze ubone idatha esile noma izinto ezingabelwanga ngendlela efanele). Lapho uhlola isoftware yomasipala wakho, funa izixazululo ezisekela i-Section 71 (ne-ukubika kwephakathi nonyaka kwe-Section 72) ngaphandle kwebhokisi.

Ikhadi Lokulungisa i-Section 71

Sebenzisa leli khadi nyanga ngonyaka ngaphambi kokuthumela.

Izinsiza

I-MFMA ne-MBRR: I-National Treasury — i-MFMA uMthetho ne-Municipal Budget and Reporting Regulations. I-MBRR iqukethe i-C Schedule namafomathi okubika ahlobene.
Izincwadi namathebula: I-National Treasury ikhipha izincwadi eziphendula izidingo zokubika noma ezigcizelela izinsuku zokugcina. I-local government reporting portal igcina iziyalezo zokuthumela zakamuva noma, lapho kusebenza, amathebula noma izidingo zohlelo.
Ukuhola kokucwaninga: I-Auditor-General South Africa (AGSA) ishicilela imibiko ejwayelekile ngezombusazwe wasekhaya nembiko yokucwaninga yomasipala ethile. Ukubuyekeza okutholakale kwe-AG ku-Section 71 esifundazweni sakho noma omasipaleni abafanayo kusiza ugweme izinkinga ezifanayo.

Ukuthola umbiko wenyanga we-Section 71 ngendlela efanele nyanga ngonyaka kuyisisekelo sokulawula izimali zomasipala okusobala, okuthobelayо. Ngenqubo ecacile, ikhadi elihambelanayo, noma — lapho kungenzeka — ukubika okuzenzakalelayo kusukela ohlelweni lwakho lwezezimali, iqembu lakho lingahlangabezana nesuku yokugcina, linciphise ingozi yokucwaninga, futhi linikeze ikomidi ne-National Treasury ulwazi oludingekayo.

Bheka indlela i-Dolobha isiza ngayo omasipala ukukhiqiza imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso, ngaphandle kokushiya kabusha kumaspredishithi — hlola ipulatifomu.