Amazinga e-GRAP Wamasipala: Umhlahlandlela Wokusebenzisa Okuqobo

Ohlelweni lokucwaninga lwemasipala lwango-2022–23, imiphumela yokucwaninga kwemasipala ye-Auditor-General yabonisa ukuthi amamasipala amaningi aseNingizimu Afrika asabhekene nokusebenzisa okulungile kwe-Generally Recognised Accounting Practice (GRAP). Izimpahla ezishiyiwe kabi, ukudalulwa okungaphelele, nenqubomgomo ye-akhawunti engahambelani kuphakathi kokutholakele okuphindaphindekayo okuholela kumibono ekhishwayo noma ephambene. Kubaba-CFO bomasipala nabasebenzi bezimali, amazinga e-GRAP wamasipala akukho okukhethwa: uhlaka lokubika olu-Municipal Finance Management Act (MFMA) ne-National Treasury abadingayo ngezitatimende zezimali zonyaka. Lona umhlahlandlela uchaza ukuthi i-GRAP yini, kubaluleke ngani emasipaleni, amazinga aphezulu asebenza kaningi, i-GRAP yehluke kanjani ku-IFRS, nendlela yokusebenzisa nokugcina ukuthobela i-GRAP ekuqobo — kuhlanganise nendlela isoftware yezezimali zomasipala efanele esekela ukusebenzisa okuqhubekayo nokutholakele kokucwaninga okuncane.

I-GRAP Yini Futhi Kubaluleke Ngani Emasipaleni?

I-Generally Recognised Accounting Practice (GRAP) isethi yamazinga e-akhawunti izinhlangano zezombusazwe zaseNingizimu Afrika kumele ziwasebenzise lapho zilungisa izitatimende zezimali zonyaka. Ikhishwa yi-Accounting Standards Board (ASB), esebenza ngaphansi kwe-Financial Reporting Standards Council. I-GRAP ilingana ne-IFRS (International Financial Reporting Standards) esetshenziswa emkhakheni oyimfuyo. Lapho i-IFRS ibhalelwe izinhlangano ezinhloso yazo inzuzo, i-GRAP ibhalelwe izinhlangano ezingenayo inzuzo njengenhloso yazo eyinhloko — kuhlanganise iminyango kazwelonke neyesifundazwe, izinhlangano zikahulumeni, namasipala nezinhlangano zomasipala.

Emasipaleni, i-GRAP ibalulekile ngezizathu ezintathu eziyinhloko.

Isidingo somthetho. I-MFMA ne-Municipal Budget and Reporting Regulations zidinga ukuthi izitatimende zezimali zonyaka zilungiswe ngokuhambisana namazinga e-GRAP. Ekuqobeni, lokho kusho i-GRAP. Ukungathobeli kukwehluleka kokubika nokutholakala kokuthobela i-Auditor-General ezoiphakamisa.

Ukuqhathaniswa nokuthembeka. Lapho umasipala ngamunye esebenzisa uhlaka lwe-akhawunti olufanayo, izitatimende zezimali zingaqhathaniswa phakathi kwamamasipala futhi ziqoqwe ezingeni lesifundazwe nelesizwe. I-AFS ethembekayo isekela ukugada amakomidi, i-National Treasury, nomphakathi; iphinde isekele ukuboleka, izicelo zezibonelelo, nokuhlela isikhathi eside.

Imiphumela yokucwaninga. I-AG ihlola ukuthi ingabe i-AFS ilungiswe ngokuhambisana nohlaka olusebenzayo. Ukusebenzisa i-GRAP okungalungile noma okungaphelele kuholela ekushiyweni okubalulekile, imibono ekhishwayo noma ephambene, nasekutholakaleni okuphindaphindwayo. Ukuthola i-GRAP ilungile ngakho kuyinhloko yokuzuza ukucwaninga okuhlanzekile kwomasipala.

Ngamagama amafushane: i-GRAP iyincwadi yemithetho yendlela amamasipala kumele abone, alinganise, aveze, futhi adalule imisebenzi nezehlakalo ezitatimendeni zezimali. Ukuqonda nokusebenzisa ngendlela efanele kuyisibopho esiyinhloko somsebenzi wezimali zomasipala.

Amazinga e-GRAP Abalulekile Amasipala

Amamasipala adingeka asebenzise isethi ephelele yamazinga e-GRAP afanelekile imisebenzi namabhalansi abo. Okulandelayo kuphakathi kwasebenziswa kakhulu futhi okuvame ukubandakanyeka ekutholakaleni kokucwaninga. Khlanganisa ukuvezwa, umfutho wemali, inqubomgomo, izimpahla, izikweletu, nokudalulwa.

GRAP 1 — Ukuvezwa Kwezitatimende Zezimali

I-GRAP 1 ibeka isakhiwo nokuqukethwe kwezitatimende zezimali. Icacisa ukuthi isethi ephelele ye-AFS iqukethe ini: isitatimende sesimo sezimali, isitatimende sokusebenza kwezimali, isitatimende sezinguquko kwezimpahla ezi-net, isitatimende somfutho wemali, namanothi. Iphakamisa futhi izinto zomugqa eziphansi nokudalulwa okudingekayo kusitatimende ngasinye futhi idinga ukuthi izitatimende zezimali ziveze ngokulungile isimo sezimali, ukusebenza kwezimali, nomfutho wemali wenhlangano. Amamasipala ashiya izitatimende ezidingekayo, asebenzise amafomathi angalungile, noma ahluleke ukudalula ulwazi oludingekayo aphula i-GRAP 1. Lesi silinganiso siyisisekelo: uma ukuvezwa kungalungile konke okusele kwe-AFS kuncishisiwe.

GRAP 2 — Izitatimende Zomfutho Wemali

I-GRAP 2 idinga izinhlangano ziveze isitatimende somfutho wemali esihlukanisa umfutho wemali ovela emisebenzini yokusebenza, yokutshala, neyokuxhasa. Emasipaleni, lokho kusho ukuthi yonke amarisidi nezikokhelo kumele ahlelwe ngendlela efanele. Amaphutha avamile ahlanganisa ukuhlukanisa kabi amarisidi ezibonelelo (okusebenza vs ukuxhasa), ukuhlukanisa kabi izindleko zezimali phakathi kokutshala nokusebenza, nokwehluleka ukuvumelanisa isitatimende somfutho wemali nesitatimende sesimo sezimali. Isitatimende somfutho wemali sivame ukuhlolwa yi-AG ngoba amaphutha lapha angakhomba izinkinga zokulawula noma zokuhlukanisa ezijulile.

GRAP 3 — Inqubomgomo Ye-akhawunti, Izinguquko Ezilinganisweni Ze-akhawunti Namaphutha

I-GRAP 3 iphathelene nokukhetha nokusebenzisa inqubomgomo ye-akhawunti, izinguquko enqubomgomeni, izinguquko ezilinganisweni, nokulungisa amaphutha angezikhathi zangaphambilini. Amamasipala kumele amukele inqubomgomo eholela olwazini olufanelekile noluthembekayo futhi ayisebenzise ngokuhlangene. Lapho inqubomgomo ishintshiwe (kuphela lapho kudingeka isilinganiso esisha noma lapho iholela olwazini oluthembekayo), ushintsho kumele usetshenziswe ngokubuyela emuva futhi udalulwe. Amaphutha angezikhathi zangaphambilini kumele alungiswe ngokubuyela emuva. Ekuqobeni, okutholakele okuningi kokucwaninga kuvela ekusebenziseni inqubomgomo ngendlela engahambelani minyaka yonke, noma ezinguquweni ezingahlelekile ngaphandle kokudalulwa okufanele noma ukubuyisela.

GRAP 17 — Impahla, Imishini Nezimpahla

I-GRAP 17 ilawula ukubona, ukulinganisa, nokudalulwa kwempahla, imishini neziphatho (PPE). Amamasipala abamba inani elikhulu lezinsiza nezinye i-PPE: imigwaqo, amanethiwekhi zamanzi namanzi angcolile, izakhiwo, amathrekhi, neziphatho. Ngaphansi kwe-GRAP 17, izinto ze-PPE ziqala zilinganiswa ngezindleko bese kuba ngezindleko ezincishisiwe ukuncipha okuqoqiwe nokulimala noma kusebenzisa imodeli yokulinganisa kabusha. Ukuncipha kwenani kumele kube uhlelo ngaphezulu kwesikhathi sokusebenza; isikhathi sokusebenza namanani asele kumele sihlolwe ngezikhathi ezithile.

Amarejista ezimpahla kumele aphelele futhi avumelanise ne-AFS. Amarejista angaphelele, ukuhlukanisa kabi (isb. izinsiza ezingahlukaniswanga lapho kudingeka), isikhathi sokusebenza esingalungile, nokuncipha kwenani okusilele noma okungalungile kuyizimbangela evamile yemibono ekhishwayo. I-GRAP 17 ingesinye sezilinganiso ezibaluleke kakhulu emasipaleni ngenxa yobungako bamabhalansi e-PPE.

GRAP 102 — Izimpahla Ezingabonakali

I-GRAP 102 isebenza ezimpahleni ezingabonakali ezifana nesoftware, amalayisensi, nezinye izimpahla ezingezona ephathekayo. Amamasipala abenza izoftware izimali, izinhlelo ze-GIS, noma ezinye izinto ezingabonakali kumele asebenzise i-GRAP 102 ekuboneni, ukulinganisa (izindleko noma ukulinganisa kabusha), ukuncishiswa kwenani, nokudalulwa. Izinkinga ezivamile zihlanganisa ukwenza izindleko izimali ezifanele zikhokhelwe (isb. ezinye izindleko zokuthuthukisa), izikhathi zokuncishisa kwenani ezingalungile, nokwehluleka ukuhlola izinto ezingabonakali ngokulimala lapho kunezinkomba. Ukuthola umngcele phakathi kwezimali nendleko kulungile kubalulekile kokubili i-GRAP 102 naku-mSCOA classification, okuthinta indlela izindleko zivela ngayo ku-AFS.

GRAP 21 — Ukulimala Kwezimpahla Ezingakhiqizi Imali

Amamasipala abamba izimpahla eziningi ezingakhiqizi imali (isb. imigwaqo, amapaki, izakhiwo zokuphatha). I-GRAP 21 idinga ukuthi izimpahla ezinjalo zihlolwe ngokulimala lapho kunezinkomba zokuthi inani elithwalayo lingase lidlule inani elingabuyiselwa yisevisi. Lapho kulimala, impahla kumele ibhalwe phansi futhi ukulahleka kokulimala kubonwe. Ukwehluleka ukwenza ukuhlola kokulimala lapho kunezinkomba, noma ukubona nokudalula ukulahleka kokulimala, kuyokutholakala okuphindaphindwayo kwe-AG. Lesi silinganiso sibaluleke ikakhulukazi ngemva kwezehlakalo ezinciphisa ukusebenza noma amandla esevisi ezimpahleni (isb. ukulimala, ukuphelelwa yisikhathi, noma izinguquko ekusebenziseni).

GRAP 104 — Amathuluzi Ezezimali

I-GRAP 104 ihlanganisa ukubona, ukulinganisa, nokudalulwa kwezimpahla zezimali nezikweletu zezimali. Amamasipala abamba imali, ukutshalwa kwezimali, abanikwe (kuhlanganise amanani nabanikwe besevisi), nabanikeli; bangaba nokuboleka neziqinisekiso. I-GRAP 104 idinga ukuhlukaniswa ezigabeni ezifanele, ukulinganisa ngezindleko ezi-amortised noma inani elilungile njengoba kufanele, nokudalulwa okwanele kwengozi namanani alungile. Amaphutha avamile ahlanganisa ukuhlukanisa kabi kwezimpahla zezimali, ukulimala okunganele kwabanikwe (ukulahleka kwesikweletu okulindelwe), nokudalulwa okusilele noma okungaphelele. Njengoba ubunzima babanikwe nemali ebhalansi yomasipala, i-GRAP 104 inomthelela ophezulu.

GRAP 25 — Izinzuzo Zabasebenzi

I-GRAP 25 iphathelene nezinzuzo zezesikhathi esifushane (isb. amaholo, ikhefu), nezinzuzo zangemva kokusebenza (isb. ipension ne-medical aid), nezinye izinzuzo zezesikhathi eside. Amamasipala anezibopho ezinkulu zezinzuzo zabasebenzi. Amaholo nemiholo kumele abonwe lapho isevisi inikezwa; ikhefu kumele kuqoqwe; futhi izinhlelo zezinzuzo ezichaziwe (kuhlanganise amafundi e-pension ne-medical aid lapho umasipala ethwala ingozi) adinga ukulinganisa kwe-actuarial nokubona impahla ye-defined benefit e-net noma isikweletu. Ukuncishisa kwezibonelelo zekhefu, i-akhawunti ye-pension fund engalungile, nokudalulwa okusilele kuyokutholakala okuvamile. I-GRAP 25 iba nobuchwepheshe ikakhulukazi futhi ivame ukuzuza ekufakweni kochwepheshe noma izinhlelo ezilandelela ikhefu namaholo ngokunembile.

GRAP 19 — Izibonelelo, Izikweletu Ezingahle Zibe Khona Nezimpahla Ezingahle Zibe Khona

I-GRAP 19 idinga ukuthi izibonelelo zibonwe lapho kunesibopho samanje (somthetho noma sokwakha), ukuphuma kwezinsiza kungenzeki, nangenani elingalinganiswa ngokuthembekayo. Amamasipala angaba nezibonelelo zamacala, ukulungisa imvelo, ukuhlela kabusha, noma ama-warranty. Izikweletu ezingahle zibe khona neziphatho ezingahle zibe khona kumele zidalulwe lapho ukuphuma noma ukungena kungenzeki noma inani lingalinganiswa ngokuthembekayo. Ukubeka ngaphezulu, ukubeka ngaphansi, noma ukwehluleka ukudalula izinto ezingahle zibe khona konke kungaholela ekushiyweni. Ukugcina irejista yezibonelelo nezingahle zibe khona nokuyibuyekeza njalo kusiza uqinisekise ukuthobela i-GRAP 19.

Ithebula Yereferensi: Amazinga e-GRAP Abalulekile Amasipala

Isilinganiso	Isihloko	Kubaluleke Ngani Emasipaleni
GRAP 1	Ukuvezwa Kwezitatimende Zezimali	Ichaza isakhiwo nokuqukethwe kwe-AFS; isisekelo sokudalulwa konke
GRAP 2	Izitatimende Zomfutho Wemali	Ukuhlukanisa okudingekayo komfutho wemali; kuvame ukusebenzisa kabi
GRAP 3	Inqubomgomo Ye-akhawunti, Izinguquko Ezilinganisweni Namaphutha	Ukuhambisana, izinguquko, nokulungisa angezikhathi zangaphambilini
GRAP 17	Impahla, Imishini Nezimpahla	Iningi lebhalansi yomasipala; ukuncipha kwenani, isikhathi sokusebenza, irejista yezimpahla
GRAP 102	Izimpahla Ezingabonakali	Isoftware, amalayisensi; izimali vs indleko, ukuncishisa kwenani
GRAP 21	Ukulimala Kwezimpahla Ezingakhiqizi Imali	Ukubhalwa phansi lapho amandla esevisi elimala
GRAP 104	Amathuluzi Ezezimali	Imali, ukutshalwa, abanikwe, abanikeli, ukuboleka; ukuhlukanisa nokudalulwa
GRAP 25	Izinzuzo Zabasebenzi	Amaholo, ikhefu, ama-pension, i-medical aid; izibonelelo nokulinganisa kwe-actuarial
GRAP 19	Izibonelelo, Izikweletu Ezingahle Zibe Khona Nezimpahla	Amacala, imvelo, ukuhlela kabusha; ukubona nokudalulwa

Amanye amazinga e-GRAP angasebenza kuya ngemisebenzi yomasipala (isb. GRAP 9 ngemali engenayo evela emisebenzini yokushintshana, GRAP 23 ngemali engenayo evela emisebenzini engashintshani, GRAP 12 ngezinventory). I-ASB ne-National Treasury zishicilela uhlu oluphelele nokuhola kokusebenzisa; amathimba ezimali kumele agcine ukumephu kokuthi yimaphi amazinga asebenza enhlanganweni yabo futhi aqinisekise ukuthi wonke asebenzisa ngendlela efanele.

I-GRAP Yehluke Kanjani Ku-IFRS

I-GRAP isekelwe ohlakeni lomqondo olufanayo ne-IFRS futhi amazinga amaningi ahlangene. Kodwa kuneomehluko abalulekile abalulekile abasebenzi bezimali zomasipala abanokuhlangabezana nabo emkhakheni womfuyo.

Amazinga amakhaya. I-GRAP ihlanganisa amazinga angena okulingana ngqo ne-IFRS noma ahluke ngosayizi. Isibonelo, i-GRAP 23 ngemali engenayo evela emisebenzini engashintshani (isb. izibonelelo, izibonelelo, amanani) iyinhloko emasipaleni; i-IFRS 15 igxile emalini engenayo yokushintshana. I-GRAP 9 ne-GRAP 23 ndawonye zilawula ukubonwa kwemali engenayo yomasipala ngendlela eveza inhlanganisela yemali engenayo yokushintshana nengashintshani amamasipala atholayo.

Amagama nesakhiwo. Amanye amagama ahluke (isb. “isitatimende sokusebenza kwezimali” ku-GRAP vs “isitatimende senzuzo noma ukulahleka” ku-IFRS; “izimpahla ezi-net” vs “equity”). Ukuvezwa okuphelele namathetho amaningi okubona nokulinganisa kuyafana, kodwa amagama nokudalulwa okuthile kuhlelelwe umkhakha womphakathi.

Izimpahla ezingakhiqizi imali. I-GRAP 21 nokuhola okuhlobene zibhekana nokulimala kwezimpahla ezingakhiqizi umfutho wemali. I-IFRS isebenzisa imodeli ehlukile (inani elingabuyiselwa ngokusekelwe value in use noma fair value less costs of disposal). Amamasipala kumeel asebenzise imodeli ye-GRAP ezinsizeni zabo nezinye izimpahla ezingakhiqizi imali.

Ukusebenzisa. Amamasipala kumele asebenzise i-GRAP, hhayi i-IFRS, nge-AFS abo. Ukusebenzisa i-IFRS lapho i-GRAP ihluke kungaholela ekushiyweni nasekungathobeleni. Lapho unganaqiniseki, bhekisela kumazinga e-GRAP e-ASB nokuhola kokusebenzisa, nakumapheshana e-National Treasury ekubikeni kwemasipala.

Izinyathelo Zokusebenzisa Eziqobo Zokuthobela I-GRAP

Ukusebenzisa nokugcina ukuthobela i-GRAP kudinga indlela ehlelekile. Izinyathelo ezilandelayo zinikeza aba-CFO bomasipala namathimba ezimali i-roadmap ekuqobo.

1. Khomba wonke amazinga e-GRAP asebenzayo. Bhala phansi wonke amazinga e-GRAP asebenza imisebenzi namabhalansi omasipala wakho. Sebenzisa ithebula yereferensi ngenhla njengokuqala futhi engeza amanye (isb. imali engenayo, ukuboleka, izinhlangano ezihlobene). Nikeza ubumnini kusilinganiso ngasinye — ubani onesibopho sokuqinisekisa ukusebenzisa nokudalulwa okulungile.

2. Bhala phansi inqubomgomo ye-akhawunti. Kusilinganiso ngasinye esebenzayo, bhala phansi inqubomgomo ye-akhawunti yomasipala ngokubhala. Inqubomgomo kumele ihambisane ne-GRAP futhi isetshenziswe ngokuhlangene minyaka yonke. Buyekeza idokhumenti yenqubomgomo lapho amazinga eshintsha noma lapho inqubomgomo ishintshwa ngamabomu (ngokudalulwa okufanele ngaphansi kwe-GRAP 3). Idokhumenti yenqubomgomo kumele igunyazwe yi-CFO nekomidi lokucwaninga futhi itholakale kalula kubalungisi nabacwaningi.

3. Hambisa izinhlelo nezinqubo. Qinisekisa ukuthi i-general ledger yakho, irejista yezimpahla, nezinhlelo ezisekelayo zibamba idatha edingekayo ye-GRAP. Isibonelo, irejista yezimpahla kumele isekele i-GRAP 17 (izindleko, isikhathi sokusebenza, indlela yokuncipha kwenani, ukuncipha kwenani okuqoqiwe); izinhlelo zabanikwe nemali engenayo kumele zisekele i-GRAP 104 namazinga emali engenayo. Lapho ichathi le-mSCOA le-akhawunti isetshenziswa, qinisekisa ukuthi ukuhlukanisa kusekela kokubili ukubika kwe-mSCOA nokudalulwa okudingekayo kwe-GRAP. Ukuqonda ukuthi i-mSCOA yini nendlela ehlanganisa ne-GRAP kusiza amathimba ezimali agweme amaphutha okuhlukanisa. Cabanga isoftware yomasipala eyakhelwe i-GRAP ne-mSCOA ukuze ukuthobela kwakhiwe ezinhlelweni zansuku zonke.

4. Qeqesha abasebenzi bezimali. Qinisekisa ukuthi wonke umuntu abandakanyekayo ekulungiseni i-AFS uyaqonda amazinga e-GRAP afanelekile nenqubomgomo yomasipala. Gxila kumazinga ake abangela okutholakele emasipaleni wakho noma emkhakheni. Faka amasemina okuphela konyaka adlulisa isinothi ngasinye nokudalulwa okudingekayo.

5. Yenza ukubuyekeza ngaphambi kokuphela konyaka nokuphela konyaka. Ngaphambi kokuqedisa i-AFS, yenza ukubuyekeza kwekhophi ngokumelene nesilinganiso se-GRAP ngasinye esebenzayo: ingabe konke okudalulwa okudingekayo kwenziwe? Ingabe ukubona nokulinganisa kuhambisana nenqubomgomo? Ingabe izinombolo zezikhathi zangaphambilini ziyafana? Vumelanisa amabhalansi abalulekile (isb. i-PPE nerejista yezimpahla, izibonelelo namashedule asekelayo) futhi xazulula umehluko. Lolu qeqesho lunciphisa ingozi yokushiywa okubalulekile futhi lusekela imiphumela yokucwaninga okuhlanzekile.

6. Hlala usuku ne-ASB ne-National Treasury. I-ASB ikhipha amazinga e-GRAP amasha nashintshiwe; i-National Treasury ikhipha amapheshana ekubikeni kwemasipala nezinsuku zokugcina. Bhalisa izibuyekezo, hlola umthelela wamazinga amasha kumasipala wakho, futhi uhlela ukusebenzisa ngesikhathi. Izidingo zokuthobela i-MFMA namafomathi okubika nawo angashintsha; hambisa ukusebenzisa kwe-GRAP nezilindelwe zokulawula zamuva.

Amaphutha Avamile e-GRAP Ku-AFS Zomasipala

Imibiko ye-Auditor-General igcizelela okutholakele okuphindaphindekayo okuhlobene ne-GRAP. Ukuwagwema la maphethini kunciphisa ingozi yemibono ekhishwayo noma ephambene.

• Ukudalulwa kwe-PPE okungaphelele noma okungalungile (GRAP 17). Amarejista ezimpahla angavumelanisiwe ne-AFS; isikhathi sokusebenza nokuncipha kwenani okusilele noma okungalungile; izinsiza zingadalulwa ngokwehlukene lapho kudingeka; ukulinganisa kabusha kungasebenzi ngendlela ehlangene noma kungadalulwa. Isilungiso: Gcina irejista yezimpahla ephelele, enembile; vumelanisa ne-general ledger nenothi ye-AFS; buyekeza isikhathi sokusebenza namanani asele ngezikhathi ezithile.

• Izibonelelo ezishiyiwe kabi noma ezisilele (GRAP 19, GRAP 25). Izibonelelo zekhefu zincishisiwe; izibopho ze-pension noma i-medical aid zingalinganiswanga ngendlela efanele; izikweletu ezingahle zibe khona zingadalulwanga. Isilungiso: Gcina amarejista ezibonelelo nezingahle zibe khona; sebenzisa ukufakwa kwe-actuarial noma kochwepheshe abanye lapho kuyadingeka; dalula zonke izinto ezingahle zibe khona ezibalulekile.

• Amaphutha okubona imali engenayo (GRAP 9, GRAP 23). Imali engenayo yokushintshana neyengashintshani ingahlukaniswanga ngendlela efanele; izibonelelo zibonwe esikhathini esingalungile noma zihlukaniswe kabi; imali engenayo yamanani ingahambisani ne-GRAP 23. Isilungiso: Bhala phansi inqubomgomo yokubona imali engenayo ngokucacile; qinisekisa ukuthi izinhlelo zisekela ukuvala kokuphela kwenkathi nokuhlukanisa okulungile.

• Ukuhlukanisa kabi komfutho wemali (GRAP 2). Umfutho wokusebenza, wokutshala, nowokuxhasa kuhlukaniswe kabi; ukuvumelanisa nesitatimende sesimo sezimali akulungile. Isilungiso: Sebenzisa inqubo ehlelekile yokulungisa umfutho wemali; vumelanisa isigaba ngasinye namarekhodi asekelayo; buyekeza izinto ezinenani eliphakeme nezingajwayelekile.

• Inqubomgomo ye-akhawunti engahambelani (GRAP 3). Inqubomgomo isetshenziswe ngendlela engahambelani minyaka yonke; izinguquko zingadalulwanga noma zingasebenzi ngokubuyela emuva; amaphutha angezikhathi zangaphambilini angalungiswanga. Isilungiso: Bhala phansi inqubomgomo futhi uyisebenzise ngokuhlangene; lapho ushintsha inqubomgomo noma ulungisa iphutha, landela i-GRAP 3 ngokuphelele futhi udalule.

• Ukudalulwa okunganele kwethuluzi lezimali (GRAP 104). Ukulimala kwabanikwe (ukulahleka kwesikweletu okulindelwe) kungabalwanga noma kungadalulwanga; izigaba zezimali nezingozi zingadalulwanga ngokuphelele. Isilungiso: Sebenzisa ukubala ukulahleka kwesikweletu okulindelwe kwabanikwe; qedela yonke amakhophi okudalulwa kwe-GRAP 104.

Ukubhekana nalezi zindawo ngendlela ehlelekile, ngobumnini obuciile nokubuyekeza okuvamile, kubeka umasipala esimemi kangcono ukuhlangabezana nezidingo ze-GRAP nokuthuthukisa imiphumela yokucwaninga.

Indlela Ubuchwepheshe Busekela Ukuthobela I-GRAP

Izinqubo ngesandla namaspredishithi zandisa ingozi yamaphutha e-GRAP: amafomula aphuka, umqondo wonyaka odlule ukhohliwe, nokudalulwa kushiyiwe. Ubuchwepheshe bunganciphisa leyo ngozi ngokushumeka i-GRAP nezidingo ezihlobene emsebenzini wezimali.

Ichathi le-akhawunti nesakhiwo sesigaba. Isoftware yomasipala eyakhelwe uhulumeni wasekhaya waseNingizimu Afrika ingalungisa ngaphambili ichathi le-akhawunti ukuze luhambisane nezigaba ze-mSCOA samanje nasezingeni lemininingwane edingekayo ekudalulweni kwe-GRAP. Lapho imisebenzi ithathwa ngamakhodi esigaba nama-akhawunti afanele, i-general ledger isesekele ukulungisa i-AFS. Kunesidingo esincane sokwabela kabusha noma sokuhlukanisa kabusha ekupheleni konyaka, okuyindawo amamasipala amaningi abeka khona iphutha.

Irejista yezimpahla nokuncipha kwenani. Irejista yezimpahla ezinikezelwe esebenzisa i-GRAP 17 (izindleko, isikhathi sokusebenza, indlela yokuncipha kwenani, ukulimala) futhi exhumanisa ne-general ledger iqinisekisa ukuthi inothi ye-PPE ingakhiqizwa kusukela emthonjeni owodwa weqiniso. Ukugijima kokuncipha kwenani kungenziwa ngokuzenzakalelayo futhi kubuyekezwe; isikhathi sokusebenza singagcinwa endaweni eyodwa. Lokho kunciphisa ingozi yamarejista angaphelele nokuncipha kwenani okushiyiwe kabi.

Irejista yezibonelelo nezingahle zibe khona. Izinhlelo ezilandelela izibonelelo (ikhefu, amacala, imvelo, njalonjalo) nezikweletu ezingahle zibe khona namadokhumenti asekelayo nezinsuku zokubuyekeza zisiza uqinisekisa ukuthi ukudalulwa kwe-GRAP 19 ne-GRAP 25 kuphelele futhi kunembile. Izikhumbuzi zokuhlola kabusha ngezikhathi ezithile zinciphisa ingozi yezibonelelo ezidala noma ezisilele.

Imibiko namakhophi okudalulwa. Isoftware ehlanganisa amathemplethi e-AFS namakhophi okudalulwa ahambisana ne-GRAP ingahola abalungisi kusinothi nento yomugqa ngayinye edingekayo. Lapho uhlelo olufanayo lugcina idatha ezingaphansi, izinombolo zingadonswa ngokuzenzakalelayo, zinciphise amaphutha okushaya futhi zithuthukise ukuhambisana phakathi kwezitatimende eziyinhloko namanothi.

Ithrekhi yokucwaninga nokulawula iverison. Ithrekhi yokucwaninga eciile yokuthi ubani wabamba noma wagunyaza ini, nokuthi nini, isekela kokubili ukulawula kwangaphakathi nokuhlolwa kwe-AG. Ukulawula iverison yedrafthi ye-AFS namashedule asekelayo kusiza ukuphatha umsebenzi wokuphela konyaka futhi kuqinisekise ukuthi inguqulo yokugcina iphelele futhi ihlangene.

Amamasipala ahlanganisa ulwazi lwe-GRAP oluqinile nezinhlelo zezezimali zomasipala zesimanje basimemi kangcono ukukhipha i-AFS ehlangabezana namazinga e-GRAP futhi ukugcina imiphumela yokucwaninga okuhlanzekile noma ethuthukisiwe ngaphezulu kwesikhathi.

Isifinyezo Nezinyathelo Ezilandelayo

Amazinga e-GRAP wamasipala eNingizimu Afrika yisisekelo somthetho nobuchwepheshe bezitatimende zezimali zomasipala ezethembekayo. Ukuqonda ukuthi i-GRAP yini, amazinga aphezulu asebenza, ahluke kanjani ku-IFRS, nendlela yokusebenzisa ekuqobo kubalulekile kubaba-CFO bomasipala nabasebenzi bezimali. Ngokubhala phansi inqubomgomo, ukuhambisa izinhlelo, ukuqeqesha abasebenzi, nokugwema amaphutha avamile kakhulu, amamasipala angathuthukisa ukhwalithi ye-AFS abo futhi asekele imiphumela yokucwaninga ezinhle.

Ukuze uthole okunye ngohlaka obanzi, bheka what mSCOA is, mSCOA chart of accounts, how to achieve a clean municipal audit, MFMA compliance requirements for 2026, ne-Auditor-General municipal audit results. Ukuze ubone ukuthi i-Dolobha isiza kanjani amamasipala ukusebenzisa amazinga e-GRAP ngokuhlangene futhi ikhiphe i-AFS ezilungele ukucwaninga kusukela emthonjeni owodwa weqiniso — ne-mSCOA nokubika kwe-MFMA kwakhiwe ngaphakathi — vakashela i-Dolobha.