Umhlahlandlela Wombiko Waphakathi Nonyaka we-Section 72 | Ukuthobela i-MFMA Kwomasipala

ISection 72 ye-Municipal Finance Management Act (MFMA) idinga wonke umasipala waseNingizimu Afrika abeke isimo sesabelomali nokusebenza phakathi nonyaka ngomhla zi-25 January unyaka ngamunye ezinyangeni eziyisithupha zokuqala zonyaka wezezimali. Ukuthumela sekwedlule noma okungaphelele imibiko ye-Section 72 kudonsa okutholakale kwe-Auditor-General nokulawulwa kwe-National Treasury, kodwa omasipala abaningi basahlangabezana nokuthi okufanele uqukethwe nendlela yokulungisa ngesikhathi. Lolu hlaka luchaza lokho i-Section 72 edingayo, ngubani okufanele athumele, umbiko kufanele uqukethe ini ngaphansi kwe-Section 72(1)(a) kuya ku-(e), inqubo yokulungisa ngezinyathelo, amaphutha avamile, nendlela ukubika okuqhubekayo okusekela imiphumela yokucwaninga.

Okulinganayo kwenyanga, bheka umhlahlandlela wethu wombiko wenyanga we-Section 71. Ukuze uthole ikhalenda ephelele yokubika nezinsuku zokugcina, bheka ikhalenda yokubika i-MFMA 2026–27. Ukuze uthole umfanekiso ophelele wezibopho zokubika zomasipala, bheka izidingo zokuthobela i-MFMA zonyaka we-2026.

Yini Umbiko Waphakathi Nonyaka We-Section 72?

Umbiko waphakathi nonyaka we-Section 72 (ngokuvamile ubizwa ngokuthi isimo sesabelomali nokusebenza phakathi nonyaka) umbiko womthetho wonke umasipala waseNingizimu Afrika kufanele awulungise abeke ezinyangeni eziyisithupha zokuqala zonyaka wezezimali (uJuly kuya kuDecember). Akuyona imbiko yokuphatha yangaphakathi; idokhumenti yokwazisa yomphakathi ekhombisa ukuthi umasipala usebenza kanjani ngokumelene nesabelomali saso esivunyiwe nezinhloso zaso zokuletha izinsizakalo nokusebenza. Inhloso ukwenza ikomidi, i-National Treasury, nomphakathi babone ukuthi umasipala uyasilandela yini nokuthi sidingeka yini isabelomali sokuz adjustment ngaphambi kokuphela konyaka.

Isisekelo Somthetho

Isibopho sivelа ku-Section 72 ye-Municipal Finance Management Act (MFMA), Umthetho 56 we-2003. I-MFMA ingumthetho oyinhloko olawula ukulawula izimali zomasipala eNingizimu Afrika. I-Section 72 idinga umayor ukubeka isimo sesabelomali nokusebenza phakathi nonyaka ekomidini. Okuqukethwe nefomathi kucaciswa kabanzi e-Municipal Budget and Reporting Regulations (MBRR) nezincwadi ze-National Treasury. Ukuthobela i-Section 72 kungenye yezidingo zokuthobela i-MFMA ehlolwa yi-Auditor-General.

Ngubani Okufanele Athumele?

UMayor kufanele abeke umbiko we-Section 72 ekomidini. Eqenjini, isikhulu sokubala (umphathi womasipala) ne-CFO banikazi ukulungisa umbiko; umayor uyabeka. Umbiko kufanele futhi uthunyelwe ku-National Treasury ne-treasury yesifundazwe efanelekile, futhi kufanele wenziwe esidlangalaleni (isibonelo kuwebhusayithi yomasipala) ngaphakathi kwesikhathi esibekiwe ngemva kwensuku yokugcina. Cacisa emasipaleni wakho ukuthi ngubani obhala, ngubani obuyekeza, nangubani osayina ukuze insuku yokugcina zi-25 January ihlangabezane.

Insuku Yokugcina

Umbiko we-Section 72 kufanele ubekwe ngomhla zi-25 January unyaka ngamunye. Le ndawo iqinile ku-MFMA futhi isebenza kuwo wonke omasipala kungakhathalekile amakhaledari ekomidi. Ukushiya insuku yokugcina kukwehluleka ukuthobela ngqo futhi kuvame ukubikwa yi-Auditor-General. Hlela inqubo yakho ukuze umbiko ulungele ukubekwa nokuthumelwa ngaphambi kuka-25 January; omasipala abaningi bahlose ukuba nedrafthi eqediwe maphakathi noJanuary ukuze kube nesikhathi sekomidi namaprosesi omayor.

Umbiko We-Section 72 Kufanele Uqukethe Ini? I-Section 72(1)(a) Kuya Ku-(e)

I-Section 72(1) ye-MFMA ibeka lokho isimo saphakathi nonyaka kufanele sibhekane nakho. Okulandelayo kuveza isakhiwo esivamile; njalo qinisekisa ngokumelene ne-MBRR yakamuva nezincwadi ze-National Treasury.

Section 72(1)(a): Ukusebenza Kwemali Engenayo NeYenzayo

Umbiko kufanele ukhombise imali engenayo neyenzayo yangempela ezinyangeni eziyisithupha zokuqala ngokumelene nesabelomali esivunyiwe. Lokhu kusho:

Imali engenayo ngomthombo — izimali zezindawo, izindleko zensizakalo (amanzi, ugesi, ukuhlanza, imfucuza), izibonelelo nezibonelelo, nenye imali engenayo, ngesabelomali nezangempela zesikhathi. Ukuntula okubalulekile (isb. ukuqoqa okuphansi kunesabelomali) kufanele kuchazwe, njengoba kungagomela isabelomali sokuz adjustment.
Izindleko zokusebenza ngovoti — ukusebenzisa kwangempela ngokumelene nesabelomali ngovoti noma umnyango ezinyangeni eziyisithupha. Ukudlula noma ukungasebenzisi ngokwanele okubalulekile kufanele kuchazwe.
Izindleko zezezimali — ukusebenzisa kwezezimali kwangempela ngokumelene nesabelomali ngovoti noma iprojekthi. Ukungasebenzisi ngokwanele kwezezimali kuvame ukugxilwa yi-Treasury ne-AG; umbiko we-Section 72 yindawo yokuchaza ukubambezeleka noma yini ehleliwe yokubamba noma ukwabiwa kabusha.

Idatha kufanele ihambisane ne-Section 71 yakho yokuthumela kwenyanga; umbiko waphakathi nonyaka empeleni umbono ohlanganisiwe ezinyangeni eziyisithupha zokuqala. Uma i-general ledger yakho nesabelomali sihambisana ne-mSCOA nomenqubo wakho wenyanga ye-Section 71 uyinzile, ukudonsa idatha ye-Section 72(1)(a) empeleni kuwukuhlanganisa nokushwankathela. Ukuze uthole amazinga okubala asekela izibalo eziqhathanisekayo emibikweni, bheka umhlahlandlela wamazinga e-GRAP womasipala.

Section 72(1)(b): Ukuletha Izinsizakalo Nezinhloso Zokusebenza

Umbiko kufanele uhlole ukusebenza ngokumelene nezinhloso zomasipala — ikakhulukazi i-Service Delivery and Budget Implementation Plan (SDBIP) noma, lapho kusebenza, i-Integrated Development Plan (IDP). Lokhu kuhlanganisa:

Inqubekela phambili ezinkombeni zokusebenza eziyinhloko (KPIs) nezinhloso ezivunyiwe ku-SDBIP.
Izinkomba zokuletha izinsizakalo — isibonelo, ukuletha amanzi nogesi, ukususa imfucuza, ukulungisa imigwaqo, noma eminye imiphumela exhumanisa nesabelomali naseziphumweni zomphakathi.
Noma yikuphi ukuntula noma ukubambezeleka ekulethweni izinsizakalo okubalulekile, nezizathu nezinqubo zokulungisa.

I-Auditor-General ihlola ukhwalithi yolwazi lokusebenza; okuqukethwe kwe-Section 72(1)(b) okubuthele noma okungasekelwanga kungaholela ekutholakaleni kokubili embikweni waphakathi nonyaka naseMbikweni wokusebenza kwonyaka. Ukuze uthole amathiphu okuqinisa uchungechunge lokubika ophelele, bheka indlela yokuzuza ukucwaningwa okuhlanzekile kwomasipala.

Section 72(1)(c): Ukuhlola Ukuthi Izinguquko Zesabelomali Ziyadingeka Yini

I-Section 72(1)(c) idinga ukuhlolwa kokuthi izinguquko zesabelomali ziyadingeka yini. Lokhu kusekelwe:

Amathendi okuqoqa — uma ukuqoqa kuphansi kakhulu kunesabelomali, umasipala ungadinga ukunciphisa izindleko noma ukulungisa izicabangelo zemali engenayo esabelomalini sokuz adjustment.
Amaphethini ezindleko — ukudlula kumavoti athile, noma ukungasebenzisi ngokwanele (isb. ngezezimali), kungadinga i-virement noma isabelomali sokuz adjustment ukuze kwabiwe kabusha imali.
Izinguquko ezibonelelweni noma ekuxhasweni okunye — ukudlulisa sekwedlule noma ukuncishwa kokudlulisa kuhulumeni kazwelonke noma wesifundazwe kungadinga izichibiyelo zesabelomali.
Iqiniso lokuletha izinsizakalo nokusebenza — isibonelo, isidingo sokubeka kabusha izindleko ukuze kuhlangabezane nokuntula okubalulekile ekulethweni izinsizakalo.

Umbiko kufanele ukhombise ngokusobala ukuthi isabelomali sokuz adjustment siyanconywa yini nokuthi ngani.

Section 72(1)(d): Ukuthumela Nezincomo

Umbiko kufanele uthunyelwe kumayor (ukubeka ekomidini), ku-National Treasury, nase-treasury yesifundazwe efanelekile. Kufanele uhlanganise izincomo nganoma yiziphi izinguquko zesabelomali ezidingekayo. Eqenjini, lokhu kusho:

Incomo ecacile evela esikhulweni sokubala/umphathi womasipala (futhi ebonakala ekubekeni komayor) ukuthi kumukelwe yini isabelomali sokuz adjustment futhi, uma yebo, izinguquko eziyinhloko eziphakanyisiwe.
Ukuthumela kubatholi abathathu (ikomidi ngomayor, i-National Treasury, itreasury yesifundazwe) ngokuhambisana nenqubo ebekiwe (isb. nge-local government reporting portal lapho kusebenza).

Ukuthumela kuphela ekomidini noma kuphela ku-Treasury kungukungathobeli. Qinisekisa ukuthi ikhalenda yakho yokuthobela inikeza isibopho sokuthumela ngakunye.

Section 72(1)(e): Izibikezelo Ezibuyekeziwe Nesabelomali Sokuz Adjustment

I-Section 72(1)(e) idinga izincomo ukuthi sidingeka yini isabelomali sokuz adjustment nezibikezelo ezibuyekeziwe zemali engenayo neyenzayo lapho kusebenza. Lokhu ngokuvamile kuhlanganisa:

Incomo ngokuthi sidingeka yini isabelomali sokuz adjustment (yebo/cha, nezizathu).
Izibikezelo zemali engenayo neyenzayo eziphelele unyaka wezezimali, kubhekwe ukusebenza kwangempela ezinyangeni eziyisithupha zokuqala noma yiziphi izinguquko eziyaziwayo noma ezingase zibe khona (isb. izinguquko ezibonelelweni, amathendi okuqoqa, amaphrojekthi abambezelekile).
Lapho isabelomali sokuz adjustment sinconywa, ukhombiso oluphezulu lwezinguquko eziyinhloko (isb. ukuncishwa kwemali engenayo, ukwabiwa kabusha phakathi kwamavoti, ukudlulisa kokungasebenzisi ngokwanele kwezezimali).

Lokhu kunika ikomidi ne-Treasury isisekelo esicacile sokuthatha isinqumo sokuthi siyaqhubeka yini nesabelomali sokuz adjustment nokuthi kufanele uqukethe ini.

Izinyathelo Zokulungisa i-Section 72

Sebenzisa le nqubo ukuze ulungise umbiko we-Section 72 ngesikhathi nasezingeni elidingekayo.

Isinyathelo 1: Qinisekisa Idatha Yokuvala Kwenyanga KaJuly Kuya KuDecember

Qinisekisa ukuthi zonke izinyanga eziyisithupha (uJuly kuya kuDecember) zivaliwe futhi zivumelanisiwe. Izibalo zakho ze-Section 72 kufanele zihambisane nokuthumela kwakho kwenyanga ye-Section 71 ne-general ledger. Qedela ukuvumelanisa kwebhange, abakweletwayo, abakweletayo, nokunye okuyinhloko kwesikhathi. Idatha engahambelani noma engaphelele kuyimbangela evamile yokutholakala kwe-AG nokubuyiswa.

Isinyathelo 2: Hlanganisa Isishwankathelo Semali Engenayo NeYenzayo (72(1)(a))

Khipha imali engenayo ngomthombo nezindleko ngovoti (zokusebenza nezezimali) zesikhathi sezinyanga eziyisithupha, ngesabelomali nezangempela. Sebenzisa isakhiwo esifanayo ne-Section 71 nesabelomali esivunyiwe ukuze umbiko uqhathaniseke. Khomba ukwehluka okubalulekile bese ulungisa izincazelo ezimfushane ngakunye.

Isinyathelo 3: Hlanganisa Ulwazi Lokusebenza (72(1)(b))

Qoqa idatha ye-SDBIP nokuletha izinsizakalo ezinyangeni eziyisithupha zokuqala. Qinisekisa ukuthi i-KPI nekhomba ngayinye inomthombo ochaziwe futhi izangempela zisekelwa. Bhala izizathu zanoma yikuphi ukungaphumeleli okubalulekile nezenzo zokulungisa ezihleliwe. Lesi sigaba kuvame ukuthatha isikhathi eside kunalokho izimali zilindayo; bandakanya ukulawula ukusebenza neminyango yelayini ngokusheshayo.

Isinyathelo 4: Hlola Isidingo Sesabelomali Sokuz Adjustment (72(1)(c) ne-(e))

Ngokusekelwe ekusebenzeni kwemali engenayo neyenzayo noma yiziphi izinguquko ezibonelelweni noma ezinokubaluleka, hlola ukuthi sidingeka yini isabelomali sokuz adjustment. Lungisa izibikezelo zemali engenayo neyenzayo eziphelele unyaka futhi bhala izincomo ezigqamile zekomidi. Uma kungenzeka, hambisa nefomathi ezosetshenziswa lapho isabelomali sokuz adjustment sibekwa (uma kusebenza).

Isinyathelo 5: Bhala Ukuchaza Okungokoqobo Nezincomo

Bhala okuchazayo okuhlanganisa izinombolo nokusebenza: imilayezo ezinhloko, ukwehluka okubalulekile, izingozi, nezincomo. Qinisekisa ukuthi izincomo embikweni zisobala futhi ziyenzo ukuze ikomidi ne-Treasury zibone okusakwenziwa.

Isinyathelo 6: Ukubuyekeza Kwangaphakathi Nokusayina

I-CFO kufanele ibuyekeze idrafthi ngokuphelela, ukunemba, nokuhambisana ne-Section 71 nesabelomali esivunyiwe. Umphathi womasipala (isikhulu sokubala) kufanele asayine ngaphambi kokuthi umbiko uye kumayor. Xazulula noma yikuphi ukungahambelani futhi uqinisekise ukuthi yonke izinto ze-Section 72(1)(a)–(e) zibhekaniwe.

Isinyathelo 7: Beka Ekomidini Bese Uthumela Ku-Treasury

UMayor ubeka umbiko ekomidini ngomhla zi-25 January. Thumela umbiko ku-National Treasury nasetreasury yesifundazwe njengoba kubekiwe (isb. nge-local government reporting portal). Shicilela umbiko kuwebhusayithi yomasipala ngaphakathi kwesikhathi esidingekayo yi-MFMA noma i-Treasury (isb. ngaphakathi kwamaholo amahlanu ngomhla zi-25 January). Gcina ubufakazi bokubekwa, ukuthumela, nokushicilela ukuze ucwaningwe.

Amaphutha Avamile e-Section 72 Avusa Okutholakale Ku-AG

Ukwehluleka okulandelayo kuvela kaningi emibikweni ye-Auditor-General. Ukugwema kuzoqinisa ukuthobela kwakho i-MFMA futhi kusekele ukucwaningwa okuhlanzekile kwomasipala.

Ukubeka sekwedlule noma ukuthumela. Ukushiya insuku yokugcina zi-25 January kukephula ngqo i-Section 72. Beka insuku yokugcina yangaphakathi (isb. idrafthi ilunge ngo-15 January) ukuze ukusayina, ukubeka ekomidini, nokuthumela ku-Treasury konke kuqediwe ngomhla zi-25 January.

Okuqukethwe kwe-Section 72(1)(a)–(e) okungaphelele. Ukushiya ukuhlaziya kwemali engenayo neyenzayo, ulwazi lokusebenza, noma izincomo ezigqamile ngesabelomali sokuz adjustment kuholela imibono ekhishwe ngokungafanele noma okutholakale. Sebenzisa ikhadi elihlobene nepharagrafu ngayinye ye-Section 72(1) ukuze uqinisekise ukuthi akukho okushiyiwe.

Ulwazi lokusebenza olungasekelwanga. I-AG ihlola ukuthi ukusebenza okubikiwe kuyavumeleka futhi kusekelwa ubufakazi. Okuqukethwe kwe-Section 72(1)(b) okungacacile noma okungasekelwanga kwenza ingozi yokucwaninga. Qinisekisa ukuthi ikhomba ngayinye inomthombo ochaziwe futhi amaphepha asebenzayo ayatholakala.

Izibalo ezingavumelani ne-Section 71 noma ne-ledger. Umbiko waphakathi nonyaka kufanele uhambisane nokuthumela kwakho kwenyanga ye-Section 71 ne-general ledger. Ukwehluka okungachazwanga kusikisela ukuvumelanisa okungalungile futhi kudonsa ukunakwa kwe-AG. Vumelanisa izinombolo ze-Section 72 nesamba sedatha yenyanga ye-Section 71 ngaphambi kokuthumela.

Ukuthumela komunye noma kwababili kuphela babatholi abadingekayo. Umbiko kufanele uye ekomidini (ngomayor), ku-National Treasury, nasetreasury yesifundazwe, futhi kufanele wenziwe esidlangalaleni. Ukuthumela kuphela ekomidini noma kuphela ku-Treasury kungukungathobeli.

Akukho ncomo ecacile ngesabelomali sokuz adjustment. I-Section 72(1)(c) ne-(e) zidinga ukuhlolwa nencomo. Umbiko ochaza kuphela ukusebenza ngaphandle kokusho ukuthi sidingeka yini isabelomali sokuz adjustment nokuthi ngani wehluleka ukuhlangabezana nezidingo zoMthetho.

Indlela I-Software Isekela Ukubika Kwe-Section 72

Omasipala abaningi bahlanganisa umbiko we-Section 72 ngokudonsa idatha kusukela kumaspredishithi amaningi noma izinhlelo zokugcina bese bakha ngesandla okuchazayo. Leyo ndlela ichitha isikhathi futhi kwandisa ingozi yamaphutha nokushiya izinsuku zokugcina. Abasebenzi bezezimali basebenzisa izinsuku behlanganisa izibalo ezingakhiqizwa kusukela kudatha yomthombo ofanayo esetshenziselwa i-Section 71.

Izinhlelo zokulawula izimali zomasipala ezihambisana ne-mSCOA ne-MBRR zingakhiqiza izishwankathelo zemali engenayo neyenzayo ze-Section 72(1)(a) ngqo kusukela ku-general ledger nesabelomali. Lapho ukubika kwenyanga kwe-Section 71 sekuzenzakalelwe noma kuyi-semi-automated, umbono waphakathi nonyaka kuvame ukuba wukugijimisa umbiko ohlanganisiwe kaJuly kuya kuDecember. Lokho kushiya isikhathi esiningi sesigaba sokusebenza (72(1)(b)), ukuhlola sokuz adjustment (72(1)(c) ne-(e)), nokuchazayo — izingxenye ezidinga ukwahlulela nokufaka kusukela eminyangweni yelayini. Uma uhlola isoftware yomasipala wakho, funa izixazululo ezisekela kokubili ukubika kwe-Section 71 ne-Section 72 nokuhlanganisa isabelomali, izangempela, nolwazi lokusebenza endaweni eyodwa. I-Dolobha yakhiwe ngezezimali zomasipala zaseNingizimu Afrika nokubika, kuhlanganise i-Section 71 ne-Section 72.

Ikhadi Lokulungisa i-Section 72

Sebenzisa leli khadi ngaphambi kokubeka nokuthumela.

Izinsiza

I-MFMA ne-MBRR: I-National Treasury — i-MFMA uMthetho ne-MBRR; I-Section 72 nezinqubo zichaza okuqukethwe nesikhathi.
Izincwadi ne-portal: Izincwadi ze-National Treasury ne-local government reporting portal zigcina iziyalezo zokuthumela zakamuva namathebula.
Ukuhola kokucwaninga: Buyekeza imibiko ye-AGSA ngezombusazwe wasekhaya ukuze uthole okutholakale okuphindaphindayo ku-Section 72 esifundazweni sakho noma omasipaleni abafanayo.

Ukuhlangabezana nesuku yokugcina yombiko waphakathi nonyaka we-Section 72 nokuqukethwe okuphelele, okunembayo kuyisisekelo sokuthobela i-MFMA. Ngenqubo ecacile, ubunikazi bento ngayinye ku-Section 72(1)(a)–(e), nezinhlelo ezinciphisa ukuhlanganisa ngesandla, iqembu lakho lingabeka lithumele ngesikhathi futhi lisekele ikomidi ne-Treasury ekuthathweni isinqumo ngesabelomali sokuz adjustment. Bheka indlela i-Dolobha isiza ngayo omasipala ukukhiqiza imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso ukuze ukubika kwephakathi nonyaka nonyaka kuhlale kuhambelana nangesikhathi.