Amaphutha Avamile Okuhlukanisa I-mSCOA: Ama-15 Avusa Okutholakele Kokucwaninga

Amaphutha okuhlukanisa i-mSCOA aphakathi kwezimbangela eziyinhloko zemibono yokucwaninga ekhishwayo nephambene emasipaleni aseNingizimu Afrika. Lapho imali engenayo noma eyosizo ikhodwa esigabeni esingalungile, noma lapho izigaba zishiywe zingenalutho noma zidala, izitatimende zezimali zonyaka asisevezi umbono oyiqiniso nowesobala. I-Auditor-General ihlola ukuthobela i-Municipal Standard Chart of Accounts futhi ibika ukushiywa okubalulekile lapho ukuhlukanisa kungalungile. Le ndatshana ibala amaphutha ayi-15 athile okuhlukanisa i-mSCOA amamasipala avame ukwenza, kutheni ngamunye evusa okutholakele kwe-Auditor-General, nendlela yokulungisa. Ukubhekana nala maphutha kunciphisa ingozi yokukhishwa kokucwaninga futhi kusekela indlela yokucwaninga okuhlanzekile kwomasipala.

Kutheni ukuhlukanisa i-mSCOA kubalulekile emiphumeleni yokucwaninga

I-Municipal Standard Chart of Accounts (mSCOA) ichaza izigaba eziyisikhombisa umsebenzi ngamunye kumele uphathe: item, function, fund, project, region, vote, ne-costing. Ukuhlukanisa kabi kunoma isiphi isigaba s unciphisa ukunemba kwemibiko yenyanga ye-Section 71, imibiko yaphakathi nonyaka ye-Section 72, nezitatimende zezimali zonyaka (AFS). Imibiko ye-Auditor-General ivame ukubala ukukhoda okungalungile noma okungaphelele kwesigaba njengembangela yemibono ekhishwayo noma ephambene. Ngakho ukuthola ukuhlukanisa kulungile kusukela ekuthathweni kuya ekubikeni kuyinto eyinhloko yokuzuza ukucwaninga okuhlanzekile kwomasipala.

Amaphutha ayi-15 avamile okuhlukanisa i-mSCOA

La maphutha alandelayo avela kaningi emibikweni ye-Auditor-General. Ngamunye, sichaza iphutha, kutheni lehole ekutholakaleni, nesenzo sokulungisa. Isisekelo esiqinile sochathi lwe-mSCOA le-akhawunti, ukuthi ukuhlukanisa kwezigaba ze-mSCOA kusebenza kanjani, kanye nencazelo yolimi olusobala yokuthi i-mSCOA yini kuzosiza ithimba lakho ukuligwema.

1. Ukusebenzisa isigaba se-item esingalungile se-capital vs operating expenditure

Iphutha: Izindleko zezimali (isb. ukuthenga amathrekhi, imishini, noma izinsiza) zithunyelwe kusebenzisa amakhodi e-item ahlobene nezindleko zokusebenza, noma ngasemuva. Izindleko zokusebenza ezifana nokulungisa noma izinto eziphelayo zikhodwe njengezimali.

Kutheni kuvusa okutholakele kwe-AG: I-Auditor-General ilindele ukuthi izindleko zezimali nezokusebenza zihlukaniswe ngokucacile ngokuhambisana ne-mSCOA ne-Generally Recognised Accounting Practice (GRAP). Ukuhlukanisa kabi kwe-item kugqekeza isitatimende sokusebenza kwezimali nebhalansi (izimpahla vs indleko), futhi kungaholela ekushiyweni okubalulekile kwe-surplus/deficit namanani ezimpahla.

Isilungiso: Sebenzisa amakhodi e-item e-mSCOA afanele ukuthengwa kwezimali (isb. ukuthenga kwe-PPE) nezindleko zokusebenza (isb. ukulungisa, izinto eziphelayo, amaholo). Gcina ukumephu kwemisebenzi yakho kuhlu lwe-item olusemthethweni futhi uqeqeshe abasebenzi emngceleni we-capital vs operating. Isoftware ephoqa amakhodi e-item avumelekile ngohlobo lomsebenzi inciphisa le phutha emthonjeni.

2. Ukuhlukanisa kabi izibonelelo phakathi kwezinemibandela nasezingenamibandela (isigaba se-fund esingalungile)

Iphutha: Izibonelelo ezinemibandela (isb. i-MIG, i-equitable share enemibandela) zirekhodiwe efundini engalungile, noma izibonelelo ezingenamibandela zixubene nezibonelelo ezinemibandela efundini eyodwa ukuze imibandela ingalandelelwa.

Kutheni kuvusa okutholakele kwe-AG: I-Municipal Finance Management Act (MFMA) ne-National Treasury zidinga izibonelelo ezinemibandela zibonakale futhi zisetshenziswe ngokuhambisana nemibandela. Ukwabiwa kwefund okungalungile kwenza kungenzeki ukubonisa ukuthobela imibandela yezibonelelo futhi kuholela ekutholakaleni ekubikeni kwezibonelelo, nasezimweni ezibucayi, ukungathobeli.

Isilungiso: Bela isibonelelo ngasinye esigabeni sefund efanele ngokwesakhiwo sakho sefund esigunyaziwe nokuhola kwe-National Treasury. Qinisekisa ukuthi izibonelelo ezinemibandela zisemafundini (noma namakhodi ephrojekthi/programu) avumela i-AG ukuqinisekisa ukuthobela imibandela. Vumelanisa imali engenayo neyosizo yezibonelelo ngefund nephrojekthi njalo.

3. Ukusebenzisa amakhodi “ezinye” ejwayelekile esikhundleni sokuhlukanisa okuthile

Iphutha: Imisebenzi ithunyelwa kumakhodi “okubamba konke” afana “nenye imali engenayo,” “ezinye izindleko,” noma “sundry” esikhundleni samakhodi e-item ne-function e-mSCOA athile asebenzayo.

Kutheni kuvusa okutholakele kwe-AG: I-AG ne-National Treasury zithembela ekuhlukaniseni okunemininingwane ukuze kuqhathaniswe futhi kuvezwe. Ukusebenzisa ngokweqile amakhodi “ezinye” kunciphisa usizo lwe-AFS nemibiko ye-Section 71 futhi kuvame ukubalwa njengobuthakathaka bokuhlukanisa obalulekile.

Isilungiso: Buyekeza ohlu lwe-item ne-function lwe-mSCOA futhi mepha uhlobo ngalunye lwemisebenzi umasipala wakho aphethe ikhodi ethile. Susa noma unciphise amakhodi “ezinye”; lapho umsebenzi ungenalo ukufanela okuqondile, bhala phansi isizathu futhi usebenzise ikhodi ethile eseduze. Qala imibiko yezikhathi ezithile “yokusebenzisa ezinye” futhi ulungise ukuthumela.

4. Ukungabuyekezi isigaba sephrojekthi lapho amaphrojekthi eqediwe noma evalekile

Iphutha: Izindleko ziyaqhubeka zithunyelwa kumakhodi ephrojekthi yamaphrojekthi aqediwe, avaliwe, noma ashintshiwe. Izigaba ezintsha noma amaphrojekthi asebenzisa amakhodi amadala ngaphandle kokuvaleka okufanele kwesigaba sephrojekthi elidala.

Kutheni kuvusa okutholakele kwe-AG: Ukubika okusekelwe kuphrojekthi (isb. ngezibonelelo ezinemibandela noma izinhlelo zezimali) kumele kuveze isimo sephrojekthi sangempela. Amakhodi ephrojekthi adala noma angalungile kugqekeza imibiko yamaphrojekthi futhi kwenza kungenzeki i-AG iqinisekise ukuthi amaphrojekthi agcotshwe ngezibonelelo abalelwe ngendlela efanele.

Isilungiso: Gcina irejista yamaphrojekthi nesimo esicacile sokuvuleka/okuvaliwe nezinsuku zokusebenza. Lapho iprojekthi iqediwe noma ivaliwe, yeka ukuthumela kuleyo khodi yephrojekthi futhi uhlukanise kabusha noma yiziphi ukuthumela okuphuthayo. Sebenzisa isigaba sephrojekthi kuphela amaphrojekthi asebenzayo, achaziwe futhi uqiniseke ukuthi ichathi lakho le-akhawunti liyabuyekezwa lapho amaphrojekthi evalwa.

5. Ukudidanisa izigaba zemisebenzi (isb. ukuphatha vs izensevisi zomphakathi)

Iphutha: Izindleko noma imali engenayo yabelwe umsebenzi ongalungile — isibonelo, izindleko zezensevisi zomphakathi zikhodwe ekuphathweni noma ekuphathweni, noma imali engenayo yamanzi zikhodwe kumsebenzi ohlukene.

Kutheni kuvusa okutholakele kwe-AG: Ukubika kwesigaba semisebenzi kusetshenziselwa ukubonisa ukuthi indawo yesevisi ngayinye isebenzisa malini futhi ithola malini. Amakhodi emisebenzi angalungile kugqekeza ukubika kwesigaba, kunciphisa ukuqhathaniswa namanye amamasipala, futhi kungaholela ekushiyweni okubalulekile enothi yesigaba.

Isilungiso: Chaza imithetho eciile yokuthi ikhodi yomsebenzi iphi isebenza ohlobo lomsebenzi noma umthombo wemali engenayo. Qeqesha ababambisi bebhajethi nabasebenzi bezimali ekuhlukaniseni imisebenzi. Vumelanisa izinombolo zemisebenzi nezilindelwe (isb. umsebenzi wamanzi vs ifund yamanzi) futhi uphenye umehluko. Sebenzisa ichathi le-akhawunti elivinja amakhodi emisebenzi avamelekile ngohlobo lomsebenzi lapho kungenzeka.

6. Ukwehluleka ukusebenzisa isigaba seregion esilungile ngezindleko ze-ward

Iphutha: Lapho umasipala ebika nge-ward noma iregion, izindleko (isb. ukusebenzisa kwabelwa i-ward, amaphrojekthi esifunda) zithunyelwe ngaphandle kwesigaba seregion esilungile noma nekhodi yeregion engalungile noma eyisisekelo.

Kutheni kuvusa okutholakele kwe-AG: Ukubika kwezwe kuvame kudingeka ukubika kwezibonelelo, ukugada kwekomidi, noma ukudalulwa komphakathi. Amakhodi eregion asilele noma angalungile kwenza imibiko yezwe ingathembeki futhi kungavusa okutholakele ngokuphelele nokunemba kokudalulwa kwesigaba.

Isilungiso: Khomba yonke imisebenzi kumele iphathe isigaba seregion (isb. ukwabiwa kwe-ward, amaphrojekthi esifunda). Qinisekisa ukuthi isigaba seregion siyisibopho lalelo hlobo lwemisebenzi ohlelweni lwakho nokuthi abasebenzi bakhetha i-ward noma iregion efanele. Vumelanisa izinombolo zeregion nemibiko yokwabiwa kwe-ward futhi ulungise ukwabiwa okungalungile.

7. Ukwabiwa kwesigaba se-costing okungalungile (izindleko ezingaqondile ezelwe ezindaweni zezindleko ezingalungile)

Iphutha: Izindleko ezingaqondile noma eziphezulu (isb. i-IT, i-HR, izimali) zabelwe isigaba se-costing esingalungile noma indawo yezindleko, noma zingabelwanga ngendlela ehlangene, ukuze ukubala kwezindleko zesevisi namanani kungalungile.

Kutheni kuvusa okutholakele kwe-AG: Isigaba se-costing sisekela ukwabiwa kwezindleko nokubala izindleko ngokusebenza. Ukwabiwa okungalungile kugqekeza ukuhlaziya kokubuyiselwa kwezindleko futhi kungathinta ukulungile kwamanani nezibonelelo. I-AG ingabika ngokuthembeka kwolwazi lwezindleko olusetshenziselwa amanani nokubudgeta.

Isilungiso: Bhala phansi indlela yakho yokwabiwa kwezindleko (isb. izinhluthuli zokwabiwa zezensevisi ehlanganyelwe) futhi uyisebenzise ngendlela ehlangene. Sebenzisa isigaba se-costing ukubeka izindleko ezingaqondile ezindaweni zezindleko noma imisebenzini efanele. Buyekeza ukwabiwa okungenani kanye ngonyaka futhi uqiniseke ukuthi kuhambisana nendlela echalazwe ku-AFS.

8. Amaphutha okuhlukanisa imali engenayo (exchange vs non-exchange revenue)

Iphutha: Imali engenayo ye-exchange (isb. ukuthengisa amanzi, amanani) ihlukaniswe njenge-non-exchange revenue (isb. izibonelelo, izibonelelo), noma ngasemuva. Amakhodi e-item yemali engenayo angahambelani nokudaleka kwezomnotho komsebenzi.

Kutheni kuvusa okutholakele kwe-AG: I-GRAP ne-mSCOA zidinga imali engenayo ihlukaniswe ngendlela efanele njenge-exchange noma non-exchange. Ukuhlukanisa kabi kuthinta inothi yemali engenayo, ukubika kwesigaba, futhi kungaholela ekushiyweni okubalulekile nasekungathobeleni uhlaka lokubika.

Isilungiso: Sebenzisa amakhodi e-item e-mSCOA afanele uhlobo ngalunye lwemali engenayo: imali engenayo ye-exchange (amanani, izindleko zesevisi, inzuzo, njalonjalo) vs non-exchange (izibonelelo, izibonelelo, iminikelo). Qeqesha abasebenzi bemali engenayo futhi uqiniseke ukuthi uhlelo lwakho lwemali engenayo (ukukhokha, irejista yezibonelelo) londla i-general ledger ngikhodi ye-item nefund efanele kusukela ekuqaleni.

9. Ukungahlukanisi izindleko ezihlobene nabasebenzi kumakhodi e-item afanele

Iphutha: Amaholo, izinzuzo, inkokhelo yekhefu, noma ezinye izindleko zabasebenzi zithunyelwe ngaphansi kwamakhodi ejwayelekile noma angalungile (isb. “ezinye izindleko”) esikhundleni samakhodi e-item e-mSCOA athile ezindleko zabasebenzi (isb. uholo oyisisekelo, i-overtime, i-medical aid, imali ye-pension).

Kutheni kuvusa okutholakele kwe-AG: Izindleko zabasebenzi ziyinto enkulu ku-AFS yomasipala. Ukuhlukanisa kabi kwe-item kugqekeza i-AFS futhi kwenza kungenzeki ukuqhathanisa izindleko zabasebenzi phakathi kwamamasipala noma ukuhlaziya isakhiwo sezindleko. I-AG ivame ukuhlola ukuthi izindleko zabasebenzi zihlukaniswe futhi zidalulwe ngendlela efanele.

Isilungiso: Mepha yonke imikhakha yamaholo (uholo oyisisekelo, izivumelwano, izinzuzo, ikhefu, njalonjalo) kumakhodi e-item e-mSCOA afanele. Qinisekisa ukuthi uhlelo lwakho lwamaholo noma lwe-HR lithumela ku-general ledger nekhodi ye-item (nomsebenzi, ifund) efanele. Vumelanisa izinombolo zamaholo ne-ledger nge-item futhi ulungise noma yiziphi ukuthumela okuhlukanisiwe kabi.

10. Ukusebenzisa izinhlobo zamafund ezingalungile zezensevisi ezigodwayo

Iphutha: Imali engenayo noma eyosizo yesevisi egodwayo (isb. amanzi, ugesi, indawo yokuhlanzwa) irekhodiwe ku-operating fund noma kwefund yesevisi enye, esikhundleni sefund egodwayo ekhethiwe.

Kutheni kuvusa okutholakele kwe-AG: I-MFMA nenqubomgomo yezimali zomasipala zidinga amafund agodwayo abalwe ngokwehlukene. Ukuhlanganisa amafund kugqekeza izitatimende zamafund, kunciphisa ukuhlaziya kwamanani nokubuyiselwa kwezindleko, futhi kungaholela ekutholakaleni kokungathobeli.

Isilungiso: Phoqelela imithetho yesigaba sefund ukuze yonke imali engenayo neyosizo yesevisi egodwayo ithunyelwe efundini efanele. Ungavumeli imali engenayo yamanzi noma izindleko zikagesi, isibonelo, zithunyelwe ku-operating fund ngaphandle kokuthi kune-dokhumenti, esigunyaziwe, yokudlulisa. Vumelanisa ifund ngayinye nemali engenayo neyosizo ezilindelwe futhi uphenye ukwabiwa okungalungile.

11. Izindleko zephrojekthi yezimali ezingahlobene nesigaba sephrojekthi esilungile

Iphutha: Izindleko zamaphrojekthi ezimali (isb. izinsiza) zithunyelwe ngaphandle kwesigaba sephrojekthi noma nekhodi yephrojekthi engalungile noma ejwayelekile, ukuze ukubika kwezinga lephrojekthi kungahambisani nokusebenzisa kwangempela.

Kutheni kuvusa okutholakele kwe-AG: Amaphrojekthi ezimali, ikakhulukazi lawo agcotshwe ngezibonelelo ezinemibandela, kumele alandeleleke ku-ledger. Amakhodi ephrojekthi asilele noma angalungile kuvimbela i-AG ukuqinisekisa ukuthi imibandela yezibonelelo ihlangabezanwe nokuthi ukubika kwephrojekthi kunembile.

Isilungiso: Dinga isigaba sephrojekthi esivumelekile sazo zonke izindleko zephrojekthi yezimali. Gcina uhlu lwamaphrojekthi namakhodi ayingqayizive futhi uqiniseke ukuthi ukuthenga nezikokhelo zamaphrojekthi zisebenzisa ikhodi yephrojekthi efanele. Vumelanisa izindleko zephrojekthi nerejista yamaphrojekthi nasekushedulini kokubika kwezibonelelo.

12. Ukuhlukanisa kabi ukulungisa nokugcina vs ukuthuthukiswa kwezimali

Iphutha: Ukulungisa nokugcina (izindleko zokusebenza) kuyenziwe izimali, noma ukuthuthukiswa kwezimali (isb. ukuthuthukiswa okunweba isikhathi sokusebenza noma amandla) kukhokhelwe njengokulungisa. I-item nokwelashwa kwempahla kungahambelani ne-GRAP ne-mSCOA.

Kutheni kuvusa okutholakele kwe-AG: Umngcele phakathi kwezimali nendleko uhlolwa yi-AG. Ukuhlukanisa kabi kuthinta kokubili isitatimende sokusebenza kwezimali nebhalansi (izimpahla nokuncipha kwenani) futhi kuyimbangela evamile yokushiywa okubalulekile.

Isilungiso: Sebenzisa inqubomgomo eciile yezimali vs ukulungisa: ngokuvamile, ukulungisa nokugcina kwansuku zonke kuyindleko; ukushintshwa noma ukuthuthukiswa okunweba impilo noma okukhulisa amandla kuyizimali. Qeqesha abasebenzi futhi uqiniseke ukuthi amakhodi e-item afanele (nokubona impahla, lapho kusebenzayo) asetshenziswa. Bhala phansi izinqumo ezibalulekile ze-AG.

13. Izindleko ezekhokhelwe ngaphambili nama-accruals angahlukaniswanga ngendlela efanele

Iphutha: Izindleko ezekhokhelwe ngaphambili (isb. umshwalense, ukubhalisa) noma ama-accruals (isb. ikhefu, izensevisi ezitholiwe kodwa ezingakafakiwe) angahlukaniswanga ne-item, function, noma isigaba sefund efanele, noma zithunyelwe ku-suspense noma ama-akhawunti angalungile.

Kutheni kuvusa okutholakele kwe-AG: Izindleko ezekhokhelwe ngaphambili nama-accruals ayingxenye yesitatimende sesimo sezimali futhi kumele ihlukaniswe ngendlela efanele ukuze i-AFS iphelele. Ukwabiwa kwesigaba okungalungile noma okusilele kungaholela ekushiyweni okubalulekile kwezimpahla/zikweletu zamanje nasekubonweni kwezindleko.

Isilungiso: Qinisekisa ukuthi ama-journal ezekhokhelwe ngaphambili nama-accruals asebenzisa umqondo wesigaba ofanayo (item, function, fund) nezindleko ezingaphansi noma imali engenayo. Bela endaweni yezindleko nesenkathi efanele. Vumelanisa izindleko ezekhokhelwe ngaphambili nama-accruals namashedule asekelayo futhi uqiniseke ukuthi angashiywa ema-akhawuntini “e-suspense” ejwayelekile ekupheleni konyaka.

14. Ukudlulisa phakathi kweminyango ngaphandle kokususa okufanele

Iphutha: Ukudlulisa phakathi kweminyango, amafund, noma izindaweni zezindleko kurekhodiwe ngendlela ephindaphindisa imali engenayo noma eyosizo, noma ama-entries okususa adingekayo ukubika kweqembu noma kwesigaba asilele noma angalungile.

Kutheni kuvusa okutholakele kwe-AG: Ukudlulisa phakathi kweminyango noma phakathi kwamafund kumele kususwe noma kuvezwe ngendlela efanele ukuze izinombolo eziqoqwe zingakhuliswa. Ukwehluleka ukususa noma ukuhlukanisa ngendlela efanele kuholela ekushiyweni okubalulekile ekubikeni kwesigaba nefund.

Isilungiso: Chaza imithetho eciile yokuthi ukudlulisa kwangaphakathi kukhodiwe kanjani (isb. amakhodi e-item athile okudlulisa) futhi uqinisekise ukuthi ama-entries okususa athunyelwa lapho kuyadingeka ukubika okuqoqwe. Vumelanisa amabhalansi okudlulisa phakathi kweminyango/amafund futhi ubhale phansi indlela yokususa ye-AG.

15. Ukwehluleka ukuhlukanisa kabusha izinto lapho imithetho ye-mSCOA ibuyekezwa

Iphutha: I-National Treasury ibuyekeza isakhiwo se-mSCOA (amakhodi amasha, amakhodi agama noma asusiwe), kodwa umasipala uyaqhubeka esebenzisa amakhodi amadala noma engakamephi idatha ekhona esakhiweni esisha.

Kutheni kuvusa okutholakele kwe-AG: Ukuthobela i-mSCOA kusho ukusebenzisa isakhiwo samanje, esishicilelwe. Ukusebenzisa amakhodi ashintshiwe kungukungathobeli futhi kungabangela ukwehluleka ukuvumelanisa ne-Section 71 namathemplethi e-AFS, okuholela ekutholakaleni okubalulekile.

Isilungiso: Lalela imapheshana ye-National Treasury nezibuyekezo ze-mSCOA. Lapho ichathi le-akhawunti sishintshiwe, buyekeza uhlelo lwakho, mepha amakhodi amadala kwaamasha, futhi uhlukanise kabusha amabhalansi angezikhathi zangaphambilini uma kuyadingeka. Qala ukuhlaziya igap ngemva kokubuyekeza ngakunye futhi uqeqeshe abasebenzi ngezinguquko. Isoftware egcinwa ngezibuyekezo ze-mSCOA inciphisa ingozi yokwehla emuva.

Indlela I-Software Ethobela I-mSCOA Inciphisa Amaphutha Okuhlukanisa

Amaphutha amaningi okuhlukanisa i-mSCOA avela ngoba imisebenzi ithathwa ngesandla ngaphandle kokuqinisekisa ngokumelene nesigaba samanje nezinhlanganisela zamakhodi. Isoftware yomasipala ethobela i-mSCOA ikhipha lokhu ngokwakha ichathi le-akhawunti nemithetho yokuqinisekisa ohlelweni: inhlanganisela yezigaba ezingekho emthethweni iyenqatshelwa lapho kungenwa, izigaba eziyisibopho ziphoqelelwa kohlobo lwemisebenzi olufanelekile, futhi imibiko ikhiqizwa kusukela edathini efanayo ehlukanisiwe elondla i-general ledger ne-Section 71.

Lokho akususi isidingo sabasebenzi abaqeqeshwe nezinqubo eziqondile, kodwa kuvimbela uhlobo olukhulu lwamaphutha atholakala kuphela ekupheleni konyaka noma ngesikhathi sokucwaninga kwe-Auditor-General. Amamasipala ahlanganisa inqubomgomo eciile, ukuqeqeshwa kwezigaba, nezinhlelo eziphoqelela amakhodi avumelekile basimemi kangcono ukuthuthukisa imiphumela yokucwaninga futhi behlangabezane nezidingo zokuthobela i-MFMA zokubika.

Isifinyezo

Amaphutha ayi-15 avamile okuhlukanisa i-mSCOA ngenhla angavimbelwa ngenqubomgomo eciile, ukuqeqeshwa, nezinhlelo ezifanele. Ukubhekana nawo ngendlela ehlelekile kunciphisa ingozi yokutholakele kwe-Auditor-General futhi kusekela inhloso yokucwaninga okuhlanzekile. Ukuze uthole uhlaka uqobo, bheka mSCOA chart of accounts guide, mSCOA segment classification explained, ne-what is mSCOA plain-language guide; ukuze ulungele ukucwaninga, bheka how to achieve a clean municipal audit. Ukuze ubone ukuthi ipulatifomu eyodwa ingasiza kanjani umasipala wakho ukunciphisa amaphutha okuhlukanisa i-mSCOA futhi ikhiphe imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso, hlola i-Dolobha.