Ikhophi Yokucwaninga Okuhlanzekile 2026 | Amaphuzu Angama-50 Ezezimali Zomasipala

Ohlelweni lokucwaninga lwango-2022-23, kuphela ama-34 amasipala angama-257 aseNingizimu Afrika azuze ukucwaninga okuhlanzekile. Igebe phakathi komphumela ohlanzekile nombono okukhishwayo noma okuphambene akuvame ukuba idokhumenti eyodwa esilele; yizigebe eziningi ezincane ezitatimendeni zezimali, ukuthobela, ukubika ukusebenza, nokulawula kwangaphakathi. Ukuqonda imiphumela yokucwaninga kwemasipala ye-Auditor-General yamuva kusiza ugxile lapho okutholakele kuphindaphinda.

Ikhophi yokucwaninga okuhlanzekile kwomasipala ngo-2026 ingesinye samathuluzi akuqobo ithimba lakho lezimali lingawasebenzisa ngaphambi kokusebenzisana kwe-Auditor-General. Sebenzisa le khophi yokucwaninga okuhlanzekile engama-50 ukuze uqinisekise indawo ngayinye iqembu lokucwaninga lizohlola, futhi uyisebenzise ezinyangeni ngaphambi kokuphela konyaka ukuze kungabi nalutho okushiywe sekuxhashazweni. Ukuze uthole i-roadmap ebanzi nezindawo zokugxila ze-Auditor-General, bheka umhlahlandlela wethu how to achieve a clean municipal audit. Ukuze uthole isisekelo somthetho, bheka MFMA compliance requirements for 2026.

1. Izitatimende Zezimali (Izinto 1-15)

Lezi zinto zihlanganisa ukhwalithi nokuphelele kwezitatimende zezimali zonyaka (AFS), ukuhambisana ne-mSCOA ne-GRAP, namarekhodi asekelayo i-Auditor-General ezothembela kuwo.

• 1. Ichathi le-akhawunti lihambisana ngokuphelele nesakhiwo samanje sesigaba se-mSCOA namakhodi esigaba; akukho amakhodi akudala noma angathobeli asasebenzisa.
• 2. Yonke imali engenayo ebalulekile ibonwa ngokuhambisana ne-GRAP 9 (Imali Engenayo Evela Emisebenzini Yokushintshana) ne-GRAP 23 (Imali Engenayo Evela Emisebenzini Engashintshani); ukuhlukanisa phakathi kokushintshana nokungashintshani kubhalwe phansi.
• 3. Irejista yezimpahla iphelele, ivumelanise ne-general ledger, futhi iqukethe yonke impahla, imishini neziphatho eziphathekayo ezinokuhlukanisa okulungile nokukhoda kwesigaba.
• 4. Ukuncipha kwenani nokuncishisa kwenani kubalwa kusebenzisa isikhathi sokusebenza namandla afanele; isikhathi sokusebenza namanani asele kubuyekezwe futhi kubhalwe phansi.
• 5. Izibonelelo (isb. inkokhelo yekhefu, izimangalo zomthetho, ukubuyisela) zibonwa futhi zilinganiswa ngokuhambisana ne-GRAP 19; ukubala nokucabanga okusekela kufayelwe.
• 6. Isitatimende somfutho wemali silungiswa ngokuhambisana ne-GRAP 2; umfutho wemali wokusebenza, wokutshala, nowokuxhasa uhlelwe ngendlela efanele futhi uyavumelana nesitatimende sesimo sezimali.
• 7. Wonke amanothi e-AFS adingekayo akhona futhi aphelele; inqubomgomo ye-akhawunti ishiwo futhi isetshenziswa ngokuhlangene neminyaka edlule.
• 8. Amathuluzi ezezimali (abanikwe, ukutshalwa, abanikeli, ukuboleka) ahlukaniswe futhi alinganiswe ngokuhambisana ne-GRAP 104; ukulimala kwabanikwe (ukulahleka kwesikweletu okulindelwe) kusebenziswa lapho kuyadingeka.
• 9. Izimpahla ezingakhiqizi imali ziye zahlolwa ngokulimala (GRAP 21) lapho kunezinkomba; ukulahleka kokulimala kubonwa futhi kudalulwa.
• 10. Izimpahla ezingabonakali (isb. isoftware) zibonwa futhi zincishisa kwenani ngokuhambisana ne-GRAP 102; ukwelashwa kwezimali vs indleko kubhalwe phansi futhi kuhlanganise.
• 11. I-AFS ivumelana namarekhodi azingaphansi ne-general ledger nemibiko yonyaka ye-Section 71; umehluko obalulekile uchazwe futhi uxazululwe.
• 12. Izinombolo zezikhathi zangaphambilini ziqondile futhi noma yikuphi ukubuyisela kudalulwa ngokuhambisana ne-GRAP 3.
• 13. Izibopho nezingahle zibe khona zidalulwa emanothweni lapho kuyadingeka; amashedule asekelayo ayatholakala ukuze ucwaningwe.
• 14. Imisebenzi nezinhlangano ezihlobene namabhalansi ikhonjisiwe, ilinganiswe, futhi idalulwe ngokuhambisana ne-GRAP 20.
• 15. Isitatimende sokusebenza kwezimali, isitatimende sesimo sezimali, nesitatimende sezinguquko kwezimpahla ezi-net siphelele futhi sihlanganisa; amanothi axhumene nezitatimende eziyinhloko.

Ukuze uthole ukusebenzisa okunemininingwane kohlelo lwe-akhawunti, bheka umhlahlandlela wethu wamazinga e-GRAP wamasipala.

2. Ukuthobela (Izinto 16-30)

Lezi zinto zihlanganisa izibopho ze-MFMA, ukulawula ukuthenga, ukubika kwe-mSCOA, nezinsuku zokugcina zokubika ngonyaka e-Auditor-General eziyahlolayo ukuthobela.

• 16. Ibhajethi yonyaka yabekwa futhi yamukelwa ngaphakathi kwesikhathi se-MFMA; ubufakazi bokubeka nesisombululo sekomidi bufayelwe.
• 17. Izindleko zingaphakathi kwebhajethi egunyaziwe; i-virement isebenzise kuphela lapho i-MFMA nemithetho ye-Treasury zivumela.
• 18. Imibiko yenyanga ye-Section 71 ithunyelwe ku-National Treasury nendlunkulu yesifundazwe efanelekile ngesikhathi yenyanga ngayinye yonyaka wezezimali.
• 19. Imibiko ye-Section 71 ilungiswa kusukela edathini yomthombo ofanayo ne-general ledger; ukuvumelanisa phakathi kwe-Section 71 ne-AFS kuqediwe futhi kubhalwe phansi.
• 20. Umbiko waphakathi nonyaka we-Section 72 wabekwa ekomidini futhi wathunyelwa ngaphakathi kwesikhathi esidingekayo; umbiko uhambisana namarekhodi azingaphansi.
• 21. Inqubomgomo yokulawula ukuthenga (SCM) nokunikezelwa kusendaweni, kubuyekezwe, futhi kuhambisana ne-Municipal Supply Chain Management Regulations.
• 22. Konke ukuthenga ngaphezu kwezinguquko ezifanelekile kwalandela inqubo edingekayo (ukubida okuncintisayo, ama-quotation, noma ukwehluka okugunyaziwe); idokhumenti iphelele futhi ifayelwe.
• 23. Amakomidi okubida asungulwa futhi asebenze ngokuhambisana nemithetho ye-SCM; imizuzu nokudalulwa kwentshisekelo kuyatholakala.
• 24. Irejista yezinkontileka isusuku; yonke izinkontileka ezibalulekile zirekhodiwe nabahlanganyeli, amanani, nezinsuku zokuphela.
• 25. Izindleko ezingagunyaziwe, ezingahlelekile, neziyize neziwasteful zikhonjisiwe, zibikiwe ekomidini, futhi zibhekanwe ngokuhambisana nezidingo ze-MFMA.
• 26. Ukuhlukanisa kwe-mSCOA kusebenzise ngokuhlangene kwemali engenayo, eyosizo, nezinhlobo zebhalansi kokubili imibiko yonyaka ne-AFS.
• 27. Inqubomgomo yokulawula izikweletu nabahluphekile isendaweni futhi isebenzisa; ukuqoqa kwemali engenayo nokushiya kubhalwe phansi kuhambisana nenqubomgomo nebhajethi.
• 28. Ukusebenza kwamabhange nokutshalwa kuhambisana nemithetho ye-Treasury; akukho ama-akhawunti noma ukutshalwa okungagunyaziwe.
• 29. Imihlangano yekomidi nekomiti lapho izindaba zezimali zigungunyaziwe imizuzu ngendlela efanele; izisombululo zilandelelwa ukuze zisetshenziswe.
• 30. Konke ukubuyisela nokuthumela komthetho okudingeka yi-National Treasury noma indlunkulu yesifundazwe unyaka uthunyelwe ngesikhathi.

3. Ukubika Ukusebenza (Izinto 31-40)

Lezi zinto zihlanganisa i-Service Delivery and Budget Implementation Plan (SDBIP), Umbiko Wokusebenza Kwonyaka (APR), nobufakazi i-Auditor-General ezocela ngolwazi lokusebenza.

• 31. I-SDBIP yagunyazwa futhi yashicilelwa ngaphakathi kwesikhathi esidingekayo; ihambisana nebhajethi egunyaziwe ne-IDP.
• 32. Zonke izinkomba ze-SDBIP zichazwe ngokucacile, zilinganisisekayo, futhi zinezinhloso eziqinisekisekayo zonyaka.
• 33. Idatha yokusebenza iqoqwa futhi irekhodiwe unyaka wonke; isibopho sekomba ngayinye sinikezwa futhi sibhalwe phansi.
• 34. I-APR ilungiswe futhi iveza ukusebenza kwangempela ngokumelene ne-SDBIP; izinhloso nezangempela zishiwo ngokucacile futhi zihambisana ne-SDBIP.
• 35. Amafayela obufakazi akhona ngekomba ngayinye yokusebenza okubalulekile; ubufakazi bunele ukusekela izangempela ezibikiwe (isb. imibiko yesampula, amarejista, okukhiphayo ohlelweni).
• 36. Akukho zinkomba zokusebenza ezibalulekile ezisilele noma ezingabikiwe ku-APR; izincazelo zokungaphumeleli zinikezwa lapho kusebenza.
• 37. I-APR ibuyekezwe futhi igunyazwe uMphathi Womasipala futhi yabekwa ekomidini ngaphakathi kwesikhathi esidingekayo.
• 38. Ulwazi lokusebenza ku-APR luyavumelana noma luhambisana nanoma yimibiko yokuphatha esekelayo nezinhlanganiso.
• 39. Ukuqinisekisa ukhwalithi noma ukubuyekeza kwangaphakathi kwedatha yokusebenza kwenziwe ngaphambi kokuqedwa kwe-APR.
• 40. Ikomiti lokucwaninga ibe nezethulo nge-APR nenqubo yokulawula ukusebenza; noma yikuphi ukukhathazeka kuxazululiwe.

4. Ukulawula Kwangaphakathi (Izinto 41-50)

Lezi zinto zihlanganisa indawo yokulawula: ukwehlukanisa kwemithwalo, izilawuli ze-IT, ukulawulwa, namadokhumenti i-Auditor-General eziyahlolayo ngokuntuleka okubalulekile.

• 41. Ukwehlukanisa kwemithwalo kubhalwe phansi futhi kusebenzisa izinqubo ezinengozi ephezulu (isb. izinkokhelo, amarisidi, ukuvumelanisa, izinguquko zedatha eyinhloko); akekho umuntu oyedwa olawula inqubo ukugcina lapho kungafanele.
• 42. Ukuvumelanisa kwebhange kwenziwa futhi kubuyekezwa nyanga ngayinye; izinto zokuvumelanisa ziphenywa futhi zikhishwe ngaphakathi kwesikhathi esivumelwaneyo.
• 43. Ukuvumelanisa kwabanikwe nabanikeli (kuhlanganise abanikwe amanani nabasevisi) kwenziwa futhi kubuyekezwa; ubudala nokulandelela kubhalwe phansi.
• 44. Izilawuli ze-IT ezijwayelekile (ukufinyelela, ukulawula izinguquko, ukubuyisela nokulondoloza) zisendaweni futhi zibhalwe phansi; amalungelo okufinyelela abuyekezwa ngezikhathi ezithile.
• 45. Ikomiti lokucwaninga isungulwe ngendlela efanele, ihlangana njengoba kuyadingeka, futhi inokugada okubhalwe phansi kokucwaninga kwangaphakathi, ingozi, nokubika kwezimali.
• 46. Irejista yezingozi isusuku; izingozi eziyinhloko zezimali nezezebenza zikhonjisiwe, zihlolwe, futhi zixhumaniswe nezilawuli zokunciphisa.
• 47. Uhlelo lokucwaninga kwangaphakathi lusebenzise; okutholakele kubikiwe ekumitini lokucwaninga nakuphatha; okutholakele okubalulekile kunohlelo lwezinyathelo abanini nezinsuku.
• 48. Inqubomgomo ezinhloko (izimali, i-SCM, ukulawula izimpahla, ukulawula izikweletu, njalonjalo) ibhalwe phansi, igunyaziwe, idlulisiwe, futhi itholakala kubasebenzi.
• 49. Ukulawula amadokhumenti nokufayela (se-elektroniki noma i-hybrid) kuhlelekile ukuze ubufakazi bokucwaninga butholakale ngokushesha; akukho amadokhumenti abalulekile asilele noma angatholakali.
• 50. Okutholakele kwe-Auditor-General kwonyaka odlule namaphuzu enewadi yokuphatha sekubhekanwe; ukulungisa kubhalwe phansi futhi kungaboniswa abacwaningi bonyaka wamanje.

Ukusebenzisa le khophi yokucwaninga okuhlanzekile

Sebenzisa le khophi yokucwaninga okuhlanzekile njengedokhumenti ephilayo: nikeza abanini isigaba ngasinye, uphawule izinto njengoba ziqinisekiswa, futhi ukhulise noma yikuphi igebe ngaphambi kokuthi ukucwaninga kuqale. Ukuhlanganisa ikhophi eqeqeshile nokuthobela i-MFMA okuqinile nokusebenzisa i-GRAP okulungile kubeka umasipala wakho esimemi kangcono kakhulu umphumela wokucwaninga okuhlanzekile.

Bheka ukuthi i-Dolobha isiza kanjani amamasipala ukukhipha imibiko ye-Section 71 ne-Section 72 ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso futhi igcine izitatimende zezimali zihambisane nekhophi — hlola ipulatifomu.