Yini i-mSCOA? Umhlahlandlela Wolimi Olulula Wabasebenzi Bomasipala
Ukuhlukaniswa okungalungile noma okungahambelani kwemisebenzi yomasipala kusala enye yezimbangela eziphindaphindayo zokutholakala kwemiphumela yokucwaninga eNingizimu Afrika. Imibiko ye-Auditor-General ivame ukubiza ukusebenzisa kabi i-Municipal Standard Chart of Accounts (mSCOA) njengento ethinta imibono ekhishwe ngokungafanele noma ebi. Lapho abasebenzi bezezimali nabasebenzi bokulawula bengenawo umqondo ocacile wokuthi yini i-mSCOA nendlela esebenza ngayo emisebenzini yansuku zonke, ingozi yokuhlukaniswa kabi iyanda futhi neingozi yokushiya ukucwaningwa okuhlanzekile iyanda. Lolu hlaka luchaza i-mSCOA ngolimi olulula: ukuthi isifinyezo sisho ini, kutheni i-National Treasury yayisele, ibhekiswa kubani, kwenzekani lapho umasipala engathobeli, nokuthi uya kuphi ukuya ezingeni elijulile.
I-mSCOA imele ini?
I-mSCOA imele i-Municipal Standard Chart of Accounts. Ngamagama alula, yiluhlu olufanayo lwamakhodi wonke umasipala eNingizimu Afrika kufanele alusebenzise lapho ebhala nembika imali ezingeni nengaphumi.
Esikhundleni sokuthi umasipala ngamunye asebenzise amalebula nezinhlu zakhe, i-mSCOA inika wonke umuntu “isichazamazwi” esifanayo. Lapho umasipala wakho ubhala imali engenayo, izindleko, izimpahla, noma izikweletu, kufanele ahlukanise umsebenzi ngamunye esebenzisa la makhodi afanelekile. Ngale ndlela, i-National Treasury, i-Auditor-General, nomphakathi bangakuqonda futhi bakuqhathanise izimali zomasipala kulo lonke izwe.
I-mSCOA ayikho ngokuzikhethela. Idingwa yi-Municipal Finance Management Act (MFMA) ne-Municipal Standard Chart of Accounts Regulations ekhishwe yi-National Treasury. Lapho othile ethi “sidinga ukuthobela i-mSCOA,” bashiye umasipala wakho kufanele usebenzise leli chati le-akhawunti eliyisisekelo ngendlela efanele lapho elungisa amabhuku nemibiko.
Kutheni i-National Treasury yayisele i-mSCOA?
Ngaphambi kwe-mSCOA, omasipala basebenzisa amachati e-akhawunti ahlukene nezindlela ezahlukene zokuhlukanisa uhlobo olufanayo lwemisebenzi. Lokho kwenza kwaba nzima:
- Ukuqhathanisa ukusebenzisa noma imali engenayo yomasipala owodwa nowesinye.
- Ukuhlanganisa idatha ezingeni lesifundazwe noma lesizwe ukuze kube nezinqubomgomo nokuhlela.
- Ukucwaninga izitatimende zezezimali ngendlela ehlala ingaguquki.
- Ukubamba omasipala ezingeni elilodwa, elisobala.
I-National Treasury yayisele i-mSCOA ukuyilungisa lokhu. Izinhloso ziyi-ukulinganisa (wonke umuntu usebenzisa amakhodi afanayo), ukuvezwa ngokusobala (kucacile ukuthi ikhodi ngayinye isho ini), nesi-ukuqhathaniseka (ungaqhathanisa omasipala ngokulungile). Lapho wonke umasipala ehlukanisa “imali engenayo yamanzi” noma “izindleko zabasebenzi” ngendlela efanayo, uhlelo luyasebenza: i-Treasury ingabona lapho imali iya khona, i-Auditor-General ingaqinisekisa ukuthi izibalo ziyiqiniso, futhi amakomidi namakhelwane angathatha izinqumo ezinhle. Amakhodi afanayo nawo asekela ukubika ngonyaka ngaphansi kwe-MFMA, ngakho ukuthumela i-Section 71 ne-Section 72 kuhambisana ngqo nezitatimende zezezimali zonyaka ngaphandle kokuhlukaniswa kabusha.
Indlela i-mSCOA ehlanganisa ngayo uhlaka obanzi womthetho wezezimali zomasipala ichazwe ku-izidingo zokuthobela i-MFMA zonyaka we-2026, ehlanganisa izinsuku zokubika, ukuthumela ngonyaka, nokuthi abacwaningi abafuna ini.
Uhlaka lwemthetho olungemuva kwe-mSCOA
I-mSCOA isekelwe emthethweni nasezinhleleni, hhayi ekuthandweni kwenqubomgomo. I-Municipal Finance Management Act (Umthetho 56 we-2003) inikeza isisekelo somthetho sokulawula izimali zomasipala nokubika. I-National Treasury yabe isikhisha i-Municipal Standard Chart of Accounts Regulations ukuze icacise ichati lesisekelo le-akhawunti omasipala wonke kufanele basebenzise.
I-Auditor-General icwaninga izitatimende zezezimali zomasipala ngokumelene ne-MFMA namahlaka afakiwe, kuhlanganise nokusebenzisa ngendlela efanele i-mSCOA. Lapho ichati le-akhawunti isetshenziswa ngendlela engalungile noma engahambelani, i-Auditor-General ingayibika njengokutholakele futhi, lapho kubalulekile, ingathinta umphumela wokucwaninga. Amazinga e-GRAP (Generally Recognised Accounting Practice) nawo asebenza ekubikeni kwezezimali zomasipala; i-mSCOA yenzelwe ukusebenza ngaphakathi kohlaka lokubala oluthobela i-GRAP. Ukuqonda lolu chungechunge lwemthetho kusiza abasebenzi babone kutheni “ukuthola amakhodi ngendlela efanele” kuyisibopho sokuthobela, hhayi into yobuchwepheshe kuphela.
Uhlaka olufushane lwezigaba ze-mSCOA
I-mSCOA yakhiwe ngezigaba eziyisikhombisa — cabanga ngazo njengemibuzo umsebenzi ngamunye kufanele aphendule. Isigaba ngasinye siyisici esihlukile sokuhlukaniswa. I-National Treasury ichaza izigaba eziyisikhombisa. Awudingi ukuwamukha ngokukhumbula lapha; umqondo ukuthola umqondo wokuthi zenza ini.
| Isigaba | Inhloso |
|---|---|
| I-Fund | Iphi “imbiza” yemali le esebenza ngayo? (isb. i-general fund, i-water fund, i-electricity fund.) |
| I-Function | Iphi insizakalo noma indawo? (isb. ukuphatha, amanzi, imigwaqo, izinsizakalo zomphakathi.) |
| I-Item | Uhlobo lwemali engenayo noma yezindleko? (isb. izindleko zabasebenzi, izimali eziyisikhathi, izibonelelo ezitholiwe, ukuthenga okuningi.) |
| I-Project | Lokhu kuxhumene nephrojekthi ethile noma isibonelelo? Uma yebo, iyiphi? |
| I-Region | Iyiphi indawo yendawo, uma umasipala wakho ebika nge-ward noma isifundazwe? |
| I-Costing | Yimuphi umsebenzi noma indawo yezindleko, ukuze kuhlaziywe izindleko ngaphakathi? |
| I-MSC (Municipal Standard Classification) | Ezinye izigaba ezidingekayo yi-Treasury ukuze kubikwe. |
Akukho msebenzi owodwa odinga zonke izigaba; kuya ngohlobo lomsebenzi nasezidingweni zokubika zomasipala wakho. Imibiko yenyanga ye-Section 71 nemibiko yaphakathi nonyaka ye-Section 72 ethunyelwa ku-National Treasury kufanele ihambisane nokuhlukaniswa okufanayo okusetshenziswa ezitatimendeni zezezimali zonyaka, ngakho ukuthola ikhodi yesigaba ngendlela efanele lapho kuthathwa kunciphisa umsebenzi wokulungisa kabusha nengozi yokucwaninga kamuva. Lapho isigaba sidingeka, ikhodi efanelekile kufanele isetshenziswe. Ukuze uthole imininingwane yezinyathelo ngezigaba eziyisikhombisa nendlela zokusebenzisa ngazo, bheka umhlahlandlela we-mSCOA chart of accounts ne-ukuhlukaniswa kwezigaba ze-mSCOA kuchaziwe. Ukuze ugweme amaphutha abacwaningi avame ukawabeka, funda amaphutha avamile ekuhlukanisweni kwe-mSCOA.
I-mSCOA ibhekiswa kubani?
I-mSCOA isebenza kuwo wonke omasipala aseNingizimu Afrika. Kunomasipala abangama-257 esekhona (abasedolobheni, abesifundazweni, nabasekhasini). Wonke kufanele asebenzise i-Municipal Standard Chart of Accounts lapho elungisa izitatimende zezezimali zonyaka nasebethumela imibiko yonyaka ku-National Treasury.
Noma usebenza emasipaleni amakhulu noma omncane, imithetho efanayo iyasebenza. Inhloso ukuba nezinga elilinganayo: isisekelo esisodwa, isethi yamakhodi eyodwa, indlela eyodwa yokubika. Aba-CFO, abaphathi bezezimali, abasebenzi bezemali engenayo, noma ngubani obamba noma avumelana nemisebenzi ezingena emibikweni yezezimali badinga ukuqonda indlela i-mSCOA esebenza ngayo emsebenzini wabo.
Kwenzekani uma singathobeli i-mSCOA?
Ukungathobeli i-mSCOA kunemiphumela yangempela emiphumeleni yokucwaninga. I-Auditor-General ihlola ukuthi izitatimende zezezimali zilungiswa ngendlela ehambisana nohlaka olufakiwe, kuhlanganise nokusebenzisa ngendlela efanele ichati le-akhawunti. Lapho ukuhlukaniswa kungalungile, kusile, noma kungahambelani, i-Auditor-General ingakhipha okutholakele ekucwaningweni. Ezimweni ezibucayi, lokho kungaholela embonweni onemibono ekhishwe ngokungafanele noma obi esikhundleni sokucwaningwa okuhlanzekile.
Ingxenye encane kuphela yomasipala aseNingizimu Afrika ezuza ukucwaningwa okuhlanzekile minyaka yonke. Ukusebenzisa i-mSCOA ngendlela engalungile noma okungaphelele kuvame ukubizwa njengenye yezimbangela. Okutholakele okuvamile kuhlanganisa ukuhlukaniswa kabi kwemali engenayo noma izindleko kuzo zonke izigaba, ukusebenzisa amakhodi angekho emthethweni noma asedlule, nasedatha yesigaba ephelele lapho ukubika kwe-Treasury kudinga. Lokhu okutholakele kunciphisa ukuthemba ezitatimendeni zezezimali futhi kungavusa imibuzo evela ezindaweni zokulawula.
Ukungathobeli okuqhubekayo i-MFMA nezidingo ezihlobene, kuhlanganise nokubika kwezezimali ngendlela efanele, kungaba negalelo e-Section 139. Ngaphansi koMthethosisekelo, uhulumeni wesifundazwe angangena lapho umasipala ehluleka ukugcwalisa izibopho zavo. I-Section 139 ayivelisiwa i-mSCOA yodwa, kodwa ukubika kwezezimali okungesihle nokutholakala okuphindaphindiwe kwe-Auditor-General kuyingxenye yesithombe esingaholela ekungeneleleni. Ukuthola i-mSCOA ngendlela efanele ngakho akuphathelene nje nokugwema okutholakele ekucwaningweni; kuphathelene nokukhombisa ukuthi umasipala wakho ulawula izimali zavo ngokuhambisana nomthetho.
Ukuthobela kuyafinyeleleka ngezinqubo ezifanele, ukuqeqeshwa, nezinhlelo. Ukwabelana ngokusobala kwemithwalo yokuhlukaniswa, ukuvumelanisa njalo nechati le-akhawunti, nezinhlelo eziphoqa amakhodi avumelekile lapho kuthathwa kunciphisa ingozi yamaphutha ngaphambi kokuthi afinyelele ku-Auditor-General. Ukuqeqesha abasebenzi ababamba imisebenzi ukuthi isigaba esiyisiphi sisebenza ohlobo lomsebenzi, nokubuyekeza imisebenzi yesampula ngaphambi kokuphela konyaka, kuyizinyathelo ezingokoqobo eomasipala abaningi abazisebenzisayo ukuze bathuthukise ukuthobela i-mSCOA futhi baqonde ekucwaningweni okuhlanzekile.
Ukufunda okuningi nge-mSCOA nokuthobela i-MFMA
- Ukuze uthole umhlahlandlela obanzi, okuqokoqo, wezigaba eziyisikhombisa, imithetho yokuhlukaniswa, nendlela zokusebenzisa, funda umhlahlandlela we-mSCOA chart of accounts.
- Ukuze ubone ukuthi isigaba ngasinye sihlukaniswa kanjani noma amakhodi asebenza yini, bheka ukuhlukaniswa kwezigaba ze-mSCOA kuchaziwe.
- Ukuze ugweme amaphutha avame ukuholela ekutholakaleni kokucwaninga, sebenzisa umhlahlandlela wamaphutha avamile ekuhlukanisweni kwe-mSCOA.
- Ukuze ubone izibopho ze-MFMA endaweni eyodwa, kuhlanganise izinsuku zokubika nokuthi abacwaningi abafuna ini, bheka izidingo zokuthobela i-MFMA zonyaka we-2026.
Ukuqonda ukuthi yini i-mSCOA nokuthi ikhona ngani yinyathelo lokuqala. Kusukela lapho, ukusebenza ne-CFO yakho noma iqembu lezezimali nokusebenzisa imihlahlandlela nezinhlelo ezisekela isisekelo kuzosiza umasipala wakho ahlale ethobela futhi akhe isisekelo esinamandla sokucwaningwa okuhlanzekile nokuletha izinsizakalo ezinhle. Ukuze ubone indlela ipulatifomu eyodwa esiza ngayo umasipala wakho ukukhiqiza imibiko ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso nokunciphisa ukushiya kabusha nokuhlukanisa amaphutha, hlola i-Dolobha.
Itlolwe ngu
Dolobha Team