Imiphumela Yokucwaninga Kwemasipala Ye-Auditor-General 2023-24 | Okutholakele Okuyinhloko

Imiphumela yokucwaninga kwemasipala ye-Auditor-General yamasipala angama-257 aseNingizimu Afrika isho indaba ephoxayo. Ohlelweni lwango-2022-23, kuphela amamasipala ama-34 azuze ukucwaninga okuhlanzekile. Abanye bathola imibono egingekho nokutholakele, ekhishwayo, ephambene, noma ukwenqaba. Umbiko ojwayelekile we-2023-24, okhishwe yi-Auditor-General of South Africa (AGSA), ubonisa ukuthi inqubekela phambili isalambile.

Kubaphathi bomasipala, aba-CFO, namalungu ekomidi, ukuqonda le miphumela akuphathelene nje nokuthobela. Kuphathelene nokuhlola kutheni amamasipala amaningi abulawa nokuthi kungenziwa kanjani okuhlukile. Lokhu kuhlaziya kufinyeza izinombolo eziyinhloko, izindikimba i-Auditor-General eyaqhubeka nokugcizelela, izimbangela eziyisisekelo ezidonsa imiphumela emibi, nezinyathelo eziqobo ezingabeka umasipala wakho endleleni engcono.

Imiphumela Yokucwaninga Kwemasipala Ye-Auditor-General 2022-23: Izinombolo

Umbiko ohlanganisiwe we-AGSA ekulawulweni komasipala konyaka wezezimali we-2022-23 unika isithombe esiciile sokuthi umkhakha umi kuphi.

Umphumela wokucwaninga	Inombolo yamasipala
Ukucwaninga okuhlanzekile	34
Okungakhishwa nokutholakele	110
Okukhishwayo	90
Okuphambene	6
Okwenqabiwe	14
Isamba	257

Ngamanye amagama, cishe ama-13% amamasipala athola ukucwaninga okuhlanzekile. Ngaphezu kuka-43% athola umbono ongakhishwayo kodwa nokutholakele ngokuthobela, ukusebenza, noma ukulawula kwangaphakathi. Ama-43% asele athola imibono ekhishwayo, ephambene, noma enqabiwe — okusho ukuthi izitatimende zezimali noma ulwazi lokusebenza kwakungathembeki ngendlela eyodwa noma ngaphezulu ebalulekile, noma umcwaningi engakwazi ukuthola ubufakazi obanele. Lokho kusabalalwa akuyishintshanga kakhulu eminyakeni yamuva, yingakho umbiko ojwayelekile we-2023-24 iphinde igcizelele inqubekela phambili elambile nezingozi eziqhubekayo. Amamasipala athola “okungakhishwayo nokutholakele” ahlangabezane nesilinganiso esiyisisekelo sezitatimende zezimali ezethembekayo kodwa asafanele abhekane nokutholakele kokuthobela noma kokulawula ukuze asondele ekucwaningeni okuhlanzekile.

Imali engenayo nokuqoqa kuseyindawo yokucindezeleka ebalulekile. Ngo-2022-23, isikweletu somthengi esikweleyo amamasipala saba u-R427.7 billion. Isilinganiso sokuqoqa esizuziwe saba 72.9%, ngokumelene nesilinganiso sokuqoqa sebhajethi 94.8%. Lelo gebe — ngaphezu kwamaphesenti angama-20 — siveza kokubili ukubudgeta okunethemba eliphezulu nokulawula kwemali engenayo okubuthakathaka. I-Auditor-General iphinde yaphawula ukukhuliswa kwemali engenayo nokuqoqa okubi njengento edonsa ukucindezeleka kwezimali, izinkinga zomfutho wemali, futhi ekugcineni okutholakele kokucwaninga. Amamasipala abudgeta amazinga okuqoqa abangawafinyeleli bazilungiselela izincazelo zomehluko, okutholakele kokuthobela, nemibono ekhishwayo lapho izinombolo zingasekelwa.

Umbiko Ojwayelekile We-2023-24 Ugcizelela Ini

Umbiko ojwayelekile we-Auditor-General ohlelweni lokucwaninga lwe-2023-24 awushintshi isithombe esiphelele: ukuthuthukiswa emkhakheni kuyengeza. I-AGSA iyaqhubeka igcizelela isethi encane yezindikimba ezichaza iningi lemiphumela emibi.

Ukhwalithi Yokulawula Kwezimali Nokubika

Ukhwalithi yezitatimende zezimali zonyaka (AFS) namarekhodi asekelayo iseyimbangela ezinhloko yemibono ekhishwayo nephambene. Izinkinga ezivamile zihlanganisa ukushiywa okubalulekile, ukuhlukanisa kabi kwemali engenayo neyosizo, amarejista ezimpahla angaphelele noma angembile, nokuvumelanisa okubi phakathi kwe-general ledger, imibiko yenyanga ye-Section 71, ne-AFS. I-National Treasury ne-Auditor-General zilindele ukuthi i-AFS ilungiswe ngokuhambisana ne-Generally Recognised Accounting Practice (GRAP) nohlaka lwe-mSCOA; lapho lezo zingasebenzi ngendlela ehlangene, umbono wokucwaninga usengozini. Lapho ichathi le-mSCOA le-akhawunti ingasebenzi ngendlela ehlangene, noma lapho uqeqesho lokuphela kwenyanga lubuthakathaka, amathuba okutholakala kokucwaninga ayakhula. Umlayezo we-Auditor-General uhlangene: ukubika kwezimali kumele kunembile, kuphelele, futhi kuhambisane nohlaka oluphakanyisiwe kusukela enyangeni yokuqala kuya kokuphela konyaka.

Ukuletha Izinsevisi Nolwazi Lokusebenza

I-Auditor-General iphinde icwaninge ukuthembeka kolwazi lokusebenza. Lapho izinkomba ezibikiwe zingasekelwa ubufakazi, noma lapho umbiko wokusebenza kwonyaka (APR) ungaxhumani nohlaka lokulawula ukusebenza oluzingaphansi, umphumela wokucwaninga kulwazi lokusebenza ukhishwayo noma kubi. Ukuletha izinsevisi nempilo yezezimali kuyahlanganiswa: amamasipala angakwazi ukubika ukusebenza ngokuthembekayo avame ukubulawa ngezilawuli zezezimali eziyisisekelo.

Ukulawula Kwangaphakathi: Ukuhola, Ukulawula Kwezimali Nokusebenza, Ukulawulwa

Okutholakele okubalulekile ngokulawula kwangaphakathi — ukuhola, ukulawula kwezimali nokusebenza, nokulawulwa — kuvela engxenyeni enkulu yemibiko yomasipala. Ithoni ebuthekayo ephakathi, ukwehlukanisa okunganele kwemithwalo, ukuvumelanisa okusilele noma sekwedlule, nokubhala phansi okubi kwenuqbomgomo nezinqubo konke kufaka. I-Auditor-General ihlola ukuthi ingabe ukuphatha sekubhekene nokutholakele kwonyaka odlule noma ingabe ikomidi lokucwaninga nekomidi zinikeza ukugada okusebenzayo. Lapho lezi zilawuli zibuthakathaka, ukucwaninga okuhlanzekile akufinyeleleki ngisho lapho izinombolo ku-AFS ziyiqiniso.

Ukulawula Imiphumela

I-AGSA iphinde yacela imiphumela lapho izikhulu noma amalungu ekomidi bephula umthetho noma behluleka ukusebenzisa izinyathelo zokulungisa ezivumelwaneyo. Ukuntuleka kwemiphumela — akukho isinyathelo sokudisiplina, ukubuyisela ukulahleka, ukulandelela okuqhubekayo ngezindleko ezingahlelekile — kunciphisa ukuponsa futhi kubonisa ukuthi ukungathobeli kuyavumelwa. Umbiko we-2023-24 iphinde igcizelela ukuthi ngaphandle kokulawula imiphumela, ukwehluleka okufanayo kuzoqhubeka.

Isithombe Sezifundazwe

Imiphumela yokucwaninga ayisabalalwa ngokulinganayo kuzo zonke izifundazwe. i-Western Cape ngokomlando ibe nengxenye ephezulu yokucwaninga okuhlanzekile nengxenye ephansi yemibono enqabiwe noma ephambene, ilandelelwe yi-Gauteng ne-KwaZulu-Natal ezindimeni ezahlukene. Ezinye izifundazwe eziningi zine Concentrating ephezulu yemiphumela ekhishwayo, ephambene, noma enqabiwe. Izizathu ziyizinhlobo eziningi: amandla, ukuzinza kwezombusazwe, ukhwalithi yobuholi bokulawula, nokutshala ezinhlelweni nasezinqubo. Okuthathwa komunye umasipala ukuthi ukuthuthukiswa kungenzeka kungakhathalekile isifundazwe — kodwa kudinga ukugxila okuqaphelayo ezindaweni i-Auditor-General eziphawula kakhulu.

Izimbangela Eziyisisekelo: Kutheni Amamasipala Ayaqhubeka Ethola Ukucwaninga Okubi?

Izimbangela eziyisisekelo ezifanayo zivela emibikweni ye-Auditor-General minyaka yonke.

Uqeqesho lokuphela kwenyanga nokuphela konyaka olubuthakathaka. Lapho imibiko ye-Section 71 ithunyelwa sekwedlule noma ilungiswa kusukela edathini engavumelani ne-general ledger, isisekelo se-AFS ezethembekayo asikho. Lapho ukuvumelanisa kungaphelele noma kungabuyekezwanga, ukushiywa akuphawulwa.
Izinhlelo nezinqubo ezingenele. Amamasipala amaningi asathembela kumaspredishithi, izinhlelo zakudala, noma amathuluzi ahlukene angaphoqi izidingo zokuthobela i-MFMA noma isakhiwo se-mSCOA. Ukushintsha kabusha ngesandla nokulungisa okungahlelekile kuletha iphutha futhi kwenza kubenzima ukuvala incwadi ngesikhathi.
Igebe lamakhono namandla. Abasebenzi bezimali nemali engenayo bangase bantule ukuqeqeshwa nge-mSCOA, amazinga e-GRAP, nokubika kwe-MFMA. Lapho izindima eziyinhloko zingenabo noma ukushintsha kuphezulu, ulwazi lwenhlangano lulahlekile futhi ukuhambisana kuyahluleka.
Ukulawula imali engenayo nabakweleyo. Amabhajethi emali engenayo ekhuliswe nokuqoqa okubi (njengokuvezwe gebe lwe-72.9% vs 94.8%) kuholela ezinkingeni zomfutho wemali nasekutholakaleni kokucwaninga. Ukulawula izikweletu, ukunemba kokukhokha, nokulawula abahluphekile kuvame ukungaxhaswa noma kungahlanganiswa kabi nezinye zezimali.
Ukuthenga nokuthenga. Izindleko ezingahlelekile nokungathobeli i-SCM kuseyiphakathi kokutholakele okuvamile. Amadokhumenti abuthakathaka, ukwehlukanisa okunganele kwemithwalo, nokwehluka okungahlelekanga futhi okungagunyaziwe konke kudonsa ukugada kwe-Auditor-General.
Ukulawulwa nokugada. Lapho ikomidi lokucwaninga lingenamandla noma ikomidi ingabambisi ukuphatha ngokuponsa nokutholakele kwonyaka odlule, izinkinga ezifanayo ziphindaphinda. Ukuponsa kumele kubonakale futhi kuhlange.

Ukubhekana nalezi zimbangela akuyiprojekthi yonyaka owodwa. Kudinga ukuzibophezela okuqhubekayo kokuzuza ukucwaninga okuhlanzekile kwomasipala: ukuhlola kwesisekelo, ukuvala igebe, izinqubo ezinamandla, nezinhlelo ezifanele.

Amamasipala Angakwenza Kanjani Okuhlukile

Imiphumela yokucwaninga kwemasipala ye-Auditor-General iyisibizo sesinyathelo, hhayi isinqumo. Amamasipala asuthule ukuthuthuka kusukela ekhishwayo kuya kokungakhishwayo nokutholakele, noma kusukela kokungakhishwayo nokutholakele kuya kokuhlanzekile, ngokuvamile enze okulandelayo.

Phetha ukulungele ukucwaninga njengeqeqesho lezinyanga eziyi-12. Ungalindi kokuphela konyaka. Qala ukuhlola kwesisekelo ekuqaleni konyaka wezezimali, nikeza abanini konke okutholakele kwonyaka odlule nendawo yonke enengozi ephezulu, futhi landelela inqubekela phambili emihlanganweni yokuphatha nekomidi lokucwaninga. Sebenzisa i-roadmap yokucwaninga okuhlanzekile ehlelekile ukuze ukuvala kokuphela kwenyanga, i-Section 71, ukuvumelanisa, ne-AFS yokuphela konyaka kuhambisane.
Vala ukhwalithi yokubika kwezimali. Qinisekisa ukuthi ichathi le-akhawunti sithobela i-mSCOA ngokuphelele, ukuthi umsebenzi ngamunye uqinisekiswa lapho ungena, futhi ukuthi i-Section 71 ne-Section 72 zikhiqizwe kusukela edathini yomthombo ofanayo ne-general ledger. Vumelanisa wonke ama-akhawunti abalulekile ngaphambi kokuthumela futhi ubhale phansi inqubo.
Sinamandla imali engenayo nokuqoqa. Budgeta amazinga okuqoqa afinyelelekayo. Tshala ekunembeni kokukhokha, ukulawula izikweletu, nokulawula abahluphekile. Inombolo yesikweletu somthengi u-R427.7 billion iyisignali: ukulawula imali engenayo kumele kube yinto ephambili, hhayi isengemva.
Phoqelela imiphumela. Sebenzisa izinqubo zokudisiplina nokubuyisela ngezindleko ezingahlelekile nokungathobeli. Bonisa ukuthi inhlangano ithatha ukuponsa ngokucosha.
Tshala ezikhonweni nezinhlelweni. Qeqesha abasebenzi nge-MFMA, i-mSCOA, nezidingo zokulawula kwangaphakathi. Lapho izinhlelo sephelelwe yisikhathi noma zihlukene, hlola izixazululo ezakhelwe izimali zomasipala zaseNingizimu Afrika futhi eziphoqelela ukuthobela ngokuklama.

Ubuchwepheshe Bungasiza Kanjani

Ubuchwepheshe abungashintshi ukulawulwa okuhle nabasebenzi abanekhono, kodwa bunganciphisa ukuphikisana okuholela ekutholakaleni kokucwaninga.

Izinhlelo ezihambisana ne-mSCOA. Isoftware ephoqa ichathi le-mSCOA le-akhawunti nezinhlanganisela zamakhodi ezivumelekile ivimbela iningi lamaphutha okuhlukanisa abangela ukushiywa okubalulekile. Lapho umsebenzi ngamunye uqinisekiswa lapho ungena, i-general ledger nemibiko ye-Section 71 ihlangene futhi ithobela ngokuklama.
I-Section 71 ne-Section 72 ezenzakalelayo. Lapho imibiko yenyanga nephakathi nonyaka ikhiqizwa kusukela ku-ledger ofanayo elondla i-AFS, amaphutha okuvumelanisa nengozi yokuthumela sekwedlule ayehla. Abasebenzi bezimali bangagxila ekuhlaziyeni nasekulawuleni esikhundleni sokushintsha kabusha ngesandla nokuvumelanisa kuspredishithi.
Imali engenayo nokukhokha okuhlanganisiwe. Izinhlelo ezixhumanisa ukukhokha, ukulawula izikweletu, ne-general ledger zithuthukisa ukunemba kokubona imali engenayo nokuthembeka kwedatha yokuqoqa. Lokho kusekela kokubili ukubudgeta okungcono nokutholakele kokucwaninga okuncane ngemali engenayo.
Amathrekhi okucwaninga namadokhumenti. Izinhlelo ezigcina amathrekhi okucwaninga aciile okugunyaza, ukuvumelanisa, nokuhlukanisa kwesigaba zenza kulula ukuphendula izicelo ze-Auditor-General futhi zibonise ukuthi izilawuli ziyasebenza.

Isoftware eyakhelwe amamasipala aseNingizimu Afrika ingasekela ichathi le-akhawunti elihambisana ne-mSCOA, ukubika kwe-Section 71 ne-Section 72, noqeqesho olusekela ukuthobela i-MFMA. Amamasipala abuza ukuthi bangakwenza kanjani okuhlukile ngemva kohlelo lokucwaninga olunzima, impendulo iqala ngokuhlola okuqotho, uhlelo oluciile, nezinhlelo ezisekela esikhundleni sokuvimbela ukuthobela.

Isiphetho

Imiphumela yokucwaninga kwemasipala ye-Auditor-General ka-2022-23 nemilayezo embikweni ojwayelekile we-2023-24 icacile: inqubekela phambili ilambile, futhi izindikimba ezifanayo ziyaphezulu. Ukhwalithi yokulawula kwezimali, ukuletha izinsevisi nolwazi lokusebenza, ukulawula kwangaphakathi, nokulawula imiphumela kudonsa iningi lokutholakele. Izinombolo — ukucwaninga okuhlanzekile okungama-34, okungakhishwayo nokutholakele okungama-110, okukhishwayo okungama-90, okuphambene okungama-6, okwenqabiwe okungama-14, nesisilinganiso sokuqoqa esingu-72.9% ngokumelene nebhajethi engu-94.8% — ziveza izinselele zesistimu, hhayi inhlanhla embi.

Amamasipala afisa ukuthuthukisa kumele aphethe ukulungele ukucwaninga njengento ephambili unyaka wonke, alungise izimbangela eziyisisekelo ekubikeni nasekungeneni kwemali, futhi sinamandla ukulawulwa. Ukuze uthole ukuhola okunemininingwane, bheka umhlahlandlela wethu how to achieve a clean municipal audit, ikhophi yokucwaninga okuhlanzekile ngo-2026, ne-umhlahlandlela wamazinga e-GRAP wamasipala. Ukuze ubone ukuthi i-Dolobha isiza kanjani amamasipala ukukhipha imibiko ye-Section 71 ne-Section 72 ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso futhi isekele umphumela wokucwaninga ongecono, hlola i-Dolobha.