Buyela kuBhulogi
Ticondziso Netitfombe clean audit auditor-general municipal audit mfma audit readiness municipal finance

Indlela Yokuzuza Ukucwaninga Okuhlanzekile Kwomasipala: Umhlahlandlela We-SA Isinyathelo Ngesinyathelo

Dolobha Team 13 imizuzu kufundza
Indlela Yokuzuza Ukucwaninga Okuhlanzekile Kwomasipala: Umhlahlandlela We-SA Isinyathelo Ngesinyathelo

Ohlelweni lokucwaninga lwemasipala lwango-2022-23, kuphela ama-34 amasipala angama-257 azuze ukucwaninga okuhlanzekile. Lokho kuyi-16%. Abanye bathola imibono ekhishwayo, ephambene, noma enqabiwe, ngokuvamile nokutholakele okuningi ngokuthobela nokusebenza. Uma ungumphathi womasipala noma i-CFO obuza ukuthi ungazuza kanjani ukucwaninga okuhlanzekile emasipaleni wakho eNingizimu Afrika, awuwedwa. Igebe phakathi kwe-16% nama-84% akuyinhlamvu; kungukulungisa, izinhlelo, nokusebenza okuqhubekayo unyaka wezezimali wonke.

Lona umhlahlandlela unikeza indlela ekuqobo, yesinyathelo ngesinyathelo yokulungele ukucwaninga kwomasipala: ukuthi ukucwaninga okuhlanzekile kusho ini ngempela, i-Auditor-General ifuna ini, i-roadmap yokulungisa izinyanga eziyi-12, okutholakele okuvamile kwe-Auditor-General nendlela yokukuvimbela, izibopho ezinhlobene nezindima, nendlela ubuchwepheshe obufanele busekela inhloso. Noma uqala kusukela ekucwaningeni okukhishwayo noma wakha phezu kwezilawuli ezikhona, indlela yokucwaninga okuhlanzekile kwomasipala icacile uma uyilandela ngendlela ehlelekile. Ukuze uthole imiphumela ehlanganisiwe yamuva nomongo, bheka imiphumela yokucwaninga kwemasipala ye-Auditor-General 2023-24.

”Ukucwaninga Okuhlanzekile” Kusho Ini Ngempela?

Ukucwaninga okuhlanzekile umphumela wonke umasipala kumele ahloze. Ngokosiko, kusho ukuthi i-Auditor-General of South Africa (AGSA) ikhiphe umbono wokucwaninga ongakhishwayo ezitatimendeni zakho zezimali nombiko wokusebenza, ngaphandle kokutholakele ngokuthobela umthetho oyinhloko nangaphandle kokutholakele okubalulekile ngokulawula kwangaphakathi (ukuhola, ukulawula kwezimali nokusebenza, noma ukulawulwa).

Ekuqobeni, lokho kusho:

  • Izitatimende zezimali: I-Auditor-General inelisekile ukuthi izitatimende zezimali zonyaka (AFS) zingenakushiywa okubalulekile futhi zilungiswe ngokuhambisana nohlaka lokubika olusebenzayo (amazinga e-GRAP, i-mSCOA, izidingo ze-National Treasury).
  • Umbiko Wokusebenza Kwonyaka (APR): Ulwazi lwakho lokusebenza olubikiwe luthembekile futhi lusebenzayo; akukho ukushiywa okubalulekile ku-APR.
  • Ukuthobela: Akukho ukungathobeli okubalulekile emithethweni nemithethweni ezinhloko i-AG eziyahlolayo (kuhlanganise i-Municipal Finance Management Act, i-Municipal Systems Act, uMthethosisekelo, nemithetho yokulawula ukuthenga).
  • Ukulawula kwangaphakathi: Akukho ukuntuleka okubalulekile ekuholeni, ekulawuleni kwezimali nokusebenza, noma ekulawulweni okungavimbela umasipala ukulungisa imibiko ezethembekayo noma ukuvikela izimpahla.

Uma i-AG ikhishisa umbono (isb. “ngaphandle kokuthi” ngento ethile), ikhonje ukungathobeli okubalulekile, noma ibike okutholakele okubalulekile ngezilawuli, ukucwaninga asisekho “okuhlanzekile.” Ukuqonda le ncazelo kuyisinyathelo sokuqala: inhloso yakho imibono engakhishwayo plus zero okutholakele okubalulekile kuzo zonke izimali, ukusebenza, ukuthobela, nezilawuli. Ukuze uthole uhlu oluhlelekile lwokuhlola ithimba lakho lezimali kumele liqale, bheka ikhophi yokucwaninga okuhlanzekile kwomasipala ngo-2026.

Izindawo Zokugxila Ze-Auditor-General

I-AG ayicwaningi konke ngokungahlelekile. Ukucwaninga kwemasipala kuhlelekile ngezindawo ezine eziyinhloko zokugxila. Ukuhambisa ukulungisa kwakho nalezi zindawo kuyisisekelo sokulungele ukucwaninga.

1. Ukhwalithi Yezitatimende Zezimali

I-AG ihlola ukuthi ingabe i-AFS ilungiswe ngokuhambisana nohlaka oluphakanyisiwe futhi iveza umbono oyiqiniso nowesobala. Lokhu kuhlanganisa ukusebenzisa okulungile kwechathi le-mSCOA le-akhawunti, ukuhlukanisa okufanele kwemali engenayo, izindleko, izimpahla, nezikweletu, ukudalulwa okwanele emanothweni, nokuvumelanisa kwe-AFS namarekhodi azingaphansi nemibiko yenyanga yonyaka ye-Section 71. Noma yikuphi ukushiywa okubalulekile — kusukela ephutheni noma kumarekhodi angaphelele — kungaholela kumbono okukhishwayo noma okuphambene.

2. Ukhwalithi Yemibiko Yokusebenza Kwonyaka

I-APR kumele iveze ukusebenza kwangempela ngokumelene ne-Service Delivery and Budget Implementation Plan (SDBIP) egunyaziwe nezinye izinhlelo. I-AG ihlola ukuthi izinkomba ezibikiwe zivumelekile, zilinganisisekayo, futhi zisekelwa ubufakazi; ukuthi izinhloso nezangempela zisho ngendlela efanele; nokuthi i-APR ihlangene nohlaka lokulawula ukusebenza oluzingaphansi. Ubufakazi obuthakathaka noma obusilele, izinombolo ezingalungile, noma ukuxhumanisa okubi phakathi kokuhlela nokubika kuholela ekutholakaleni futhi kungathinta umphumela wokucwaninga kulwazi lokusebenza.

3. Ukuthobela Umthetho Oyinhloko

I-AG ihlola ukuthobela umthetho onomthelela oqondile ezitatimendeni zezimali nasekulethweni izinsevisi. I-Municipal Finance Management Act (MFMA) nemithetho yayo ilele phakathi: ukubeka ngesikhathi nokumukela ibhajethi, ukubika ngonyaka (Section 71, Section 72), izinqubo zokuphela konyaka, nokulawula ukuthenga. Ukungathobeli izidingo zokuthobela i-MFMA — isibonelo, imibiko ye-Section 71 noma ye-Section 72 sekwedlule noma ingaphelele, noma ukuthenga okungalandeli inqubomgomo ye-SCM — kuvame ukubikwa futhi kungaba okubalulekile.

4. Ukulawula Kwangaphakathi: Ukuhola, Ukulawula Kwezimali Nokusebenza, Nokulawulwa

I-AG ihlola indawo yokulawula. Lokhu kuhlanganisa:

  • Ukuhola: Ithoni ephakathi, izimiso, nokuponsa; ukuthi ingabe ukuphatha kubhekana nokutholakele kwonyaka odlule.
  • Ukulawula kwezimali nokusebenza: Ukugada ibhajethi, ukuvumelanisa kwenyanga, ukulawula izimpahla, ukulawula imali engenayo nabakweleyo, nokukhwalithi kwamadokhumenti asekelayo.
  • Ukulawulwa: Ukugada yikomidi lokucwaninga nekomidi; ukulawula ingozi; nokuthi inqubomgomo nezinqubo zibhalwe phansi, zidlulisiwe, futhi zisetshenziswa.

Ukuntuleka okubalulekile kunoma yiziphi zalezi zindawo kubikwa njengokutholakele futhi kungavimbela ukucwaninga okuhlanzekile ngisho lapho izitatimende zezimali uqobo ziyiqiniso. Ukunamandla ukulawula kwangaphakathi ngakho akukho okukhethwa; indlela ugcina ngayo ukucwaninga okuhlanzekile ngaphezulu kwesikhathi.

I-Roadmap Yokulungisa Ukucwaninga Okuhlanzekile Kwezinyanga Eziyi-12

Ukuzuza ukucwaninga okuhlanzekile akuyona ijubane lokugcina konyaka. Kudinga indlela eqeqeshile kuwo wonke unyaka wezezimali. I-roadmap elandelayo inikeza isikhathi esiciile kusukela ekuhloleni kwesisekelo kuya ekusebenzisaneni ne-AG.

Izinyanga 1–3: Ukuhlola Kwesisekelo Nokuhlaziya Igebe

Ngekota yokuqala yonyaka wezezimali, misa ukuthi umi kuphi ngokumelene nezindawo zokugxila ze-AG.

  • Buyekeza umbiko wokuphatha wonyaka odlule nombiko we-AG. Bhala phansi konke okutholakele nezincomo. Nikeza abanini nezinsuku zokugcina zokulungisa.
  • Yenza ukuhlaziya igebe. Qhathanisa izinqubo nezinhlelo zakho zamanje ngokumelene nezidingo ze-MFMA ne-mSCOA. Khomba ukuvumelanisa okusilele, amadokhumenti abuthakathaka, noma izindawo lapho idatha ye-Section 71 ingahambisani ne-general ledger.
  • Hlola irejista yezimpahla. Amarejista ezimpahla angaphelele noma angembile kuyokutholakala okuphindaphindwayo kwe-AG. Qinisekisa ukuthi zonke izimpahla ezibalulekile zirekhodiwe, zihlukaniswe ngendlela efanele, futhi zivumelanise ne-AFS.
  • Mepha ichathi lakho le-akhawunti ku-mSCOA. Qinisekisa ukuthi i-akhawunti ngayinye ihlukaniswe ngendlela efanele (isb. ukuhlukanisa kwesigaba) nokuthi akukho amakhodi akudala noma angathobeli asasebenzisa.
  • Bhala phansi izindima nezibopho. Cacisa ukuthi ubani onesibopho sokuvala kokuphela kwenyanga, ukuvumelanisa, ukuthumela i-Section 71, nokulungisa i-AFS yokuphela konyaka. Amagebe lapha avame ukuvela njengokutholakele kokulawula.

Ekupheleni kwenyanga 3, kumele ube nohlelo olubhalwe lwezinyathelo abanini nezinsuku zokugcina. Yabelane ngekomidi lokucwaninga nekomidi ukuze ukugada kuhambisane nenhloso yokucwaninga okuhlanzekile.

Izinyanga 4–6: Ukulungisa Izinhlelo Nezinqubo

Sebenzisa ikota yesibili ukulungisa amagebe owakhomba.

  • Sebenzisa ukuthuthukiswa kwezinqubo. Kokutholakele kwonyaka odlule negebe ngayinye ekuhlaziyeni kwakho, sebenzisa ushintsho okuqobo: izinqubo ezishintshiwe, ukubuyekeza okungeziwe, noma izibuyekezo zezinhlelo. Gxila ezindaweni ezehlukene ezihehe ukugada kwe-AG: imali engenayo nabakweleyo, ukuthenga ne-SCM, ukulawula izimpahla, nokuvala kokuphela kwenyanga.
  • Sinamandla uqeqesho lokuphela kwenyanga. Qinisekisa ukuthi imibiko ye-Section 71 ilungiswa kusukela edathini yomthombo ofanayo ne-general ledger nokuthi ukuvumelanisa (ibhange, abanikwe, abanikeli, izimpahla) kuqediwe futhi kubuyekezwe ngaphambi kokuthumela. Ukubika i-Section 71 sekwedlule noma okungahambelani kukokubili okutholakele kokuthobela nophawu olubomvu ukhwalithi yezitatimende zezimali.
  • Thuthukisa amadokhumenti. I-AG ithembela kubufakazi. Qinisekisa ukuthi ukugunyaza, ukuvumelanisa, namashedule asekelayo afayelwe ngendlela ehlelekile futhi angatholakala ngokushesha. Cabanga isakhiwo “sefayela lokucwaninga” esisodwa (se-elektroniki noma i-hybrid) ukuze kungabi nalutho okusilele ekupheleni konyaka.
  • Qeqesha abasebenzi. Lapho amagebe abangelwa yikhono noma ukuqaphela, hlela ukuqeqeshwa nge-mSCOA, ukubika kwe-MFMA, nezidingo zokulawula kwangaphakathi. Umhlahlandlela wechathi le-mSCOA le-akhawunti ne-izidingo zokuthobela i-MFMA yimithombo emihle ithimba lakho.

Ekupheleni kwenyanga 6, iningi lezenzo zokulungisa kumele zibe endaweni futhi zisebenze. Ikomidi lokucwaninga kumele ithole izibuyekezo ngequbekela phambili ukuze ikwazi ukubamba ukuphatha ngokuponsa.

Izinyanga 7–9: Ukulungisa Ngaphambi Kokucwaninga Nokubuyekeza Kwangaphakathi

Ikota yesithathu yokuhlola nokunamandla izinqubo zakho ngaphambi kokuphela konyaka.

  • Qala ukubuyekeza kwangaphakathi noma okukhiphwe ngaphandle. Mise umuntu ohlukene kubalungisi (isb. ukucwaninga kwangaphakathi noma inkampani yangaphandle) ukwenza ukucwaninga okungelona ngokwesampula yemisebenzi, ukuvumelanisa, nokudalulwa. Sebenzisa indlela ye-AG lapho kungenzeka ukuze uthole futhi ulungise izinkinga ngaphambi kokuthi i-AG ikwenze.
  • Qedela ukuzijwayeza kwezinqubo zokuphela konyaka. Linganisa inqubo yokulungisa i-AFS: amanothi adrafthi, amabhalansi okuzama, vumelanisa wonke ama-akhawunti abalulekile, futhi uqinisekise ukuthi i-Section 71 yonyaka kuze kube manje ihlobene ne-ledger. Xazulula noma yikuphi umehluko futhi ubhale phansi indlela.
  • Qinisekisa ulwazi lokusebenza. Qinisekisa ukuthi inkomba ngayinye ku-APR inomthombo ochaziwe, ukuthi idatha iqoqwa ngendlela ehlangene, nokuthi kunethrekhi yokucwaninga eciile kusukela ohlelweni lomthombo kuya enombolweni ebikiwe. Bhekana nanoma yiziphi izinkomba ezingachaziwe noma ezingasekelayo.
  • Buyelela irejista yezimpahla. Yenza isampula yokuqinisekisa ngokomzimba futhi vumelanisa nerejista. Buyekeza ukuhlukanisa nesisikhathi sokusebenza lapho kudingeka ukuze inothi yezimpahla yokuphela konyaka ye-AFS inembile futhi iphelele.
  • Qinisekisa ukuthobela i-SCM. Buyekeza isampula yemisebenzi yokuthenga ngokuthobela inqubomgomo ye-SCM ne-MFMA. Lungisa noma yikuphi ukwehluka enqubweni noma emadokhumentini ngaphambi kokuthi kube okutholakele kwe-AG.

Ekupheleni kwenyanga 9, kumele ube nokuthemba okuphezulu ukuthi ulwazi lwakho lwezimali nokusebenza luphelele, lunembile, futhi lusekelwa. Noma yiziphi izinto ezinengozi ephezulu ezisele zikumele zibe nohlelo lokunciphisa oluciile lwekota yokugcina.

Izinyanga 10–12: Izinqubo Zokuphela Konyaka Nokusebenzisana Ne-AG

Ikota yokugcina iphathelene nokusebenza nokusebenzisana ne-AG.

  • Hlala esikhedulini sokuphela konyaka. Amukela isikheduli sokuvala esinezinsuku zebhalansi lokuzama, idrafthi ye-AFS, ukubuyekeza kwekomidi lokucwaninga, nokumukela kwekomidi. Ukushiya izinsuku zomthetho (isb. ukubeka kwe-AFS) kuyokutholakala kokuthobela futhi kulimaza ukuthembeka.
  • Qedela konke ukuvumelanisa namashedule asekelayo. Akukho okusemthethweni okufanele kusele ema-akhawuntini abalulekile. Nikeza i-AG nefayela lokucwaninga elihlelekile ukuze umsebenzi wasensimini uqhubeke ngempumelelo.
  • Phendula ngokushesha izicelo ze-AG. Khetha indawo eyodwa yokuxhumana (ngokuvamile i-CFO noma oxhumene nokucwaninga) ukuze axhumanise neqembu lokucwaninga. Izimpendulo ezisheshayo, eziphelele zinciphisa ingozi yokuthi i-AG icabange ukuthi ulwazi lusilele noma izilawuli zibuthakathaka.
  • Lawula umhlangano wokuphuma. Qinisekisa ukuthi ukuphatha nekomidi lokucwaninga bayaqonda konke okutholakele nezincomo. Zibophezela nohlelo lwezinyathelo lonyaka olandelayo ukuze izinkinga ezifanayo zingaphindi.

Ukucwaninga okuhlanzekile umphumela wezinyanga eziyi-12 zokuqeqesha okuqhubekayo, hhayi ukucindezela sekugcina. Amamasipala awuzuzayo ngokuvamile aphetha ukulungele ukucwaninga njengento ehlelekile ye-agenda yokuphatha nekomidi lokucwaninga unyaka wonke.

Okutholakele Okuyi-10 Okuyinhloko Kwe-Auditor-General Emasipaleni (Nendlela Yokukuvimbela)

Imibiko ehlanganisiwe ye-AG nemibiko yomasipala ngamunye igcizelela izindikimba eziphindaphindwayo. Ukubhekana nalezi zindawo eziyi-10 kunciphisa kakhulu ingozi yokutholakala futhi kukusondele ekucwaningeni okuhlanzekile.

1. Ukushiywa Okubalulekile Ezitatimendeni Zezimali

Okutholakele: I-AFS iqukethe amaphutha noma ukushiywa okubalulekile esimweni sezimali noma ukusebenza (isb. ukuhlukanisa kabi kwemali engenayo noma eyosizo, amanani ezimpahla angalungile, noma ukudalulwa okusilele). Ukuvimbela: Sebenzisa izinqubo zokuvala kokuphela kwenyanga nokuvumelanisa eziqinile. Qinisekisa ukuthi ichathi le-akhawunti sithobela i-mSCOA futhi bonke abasebenzisi baqeqeshwe. Yenza ukubuyekeza ngaphambi kokucwaninga kwedrafthi ye-AFS ngaphambi kokuthumela. Sebenzisa uhlelo lwezimali ophoqa amakhodi e-akhawunti nezigaba ezivumelekile ukuze ukuhlukanisa kabi kubanjwe masinyane.

2. Ukungahleleki Kokuthenga Nezindleko Ezingahlelekile

Okutholakele: Ukuthenga akuzithobelisanga inqubomgomo ye-SCM noma i-MFMA; izinkontileka zanikezwa ngaphandle kwezinqubo ezifanele; noma izindleko zenziwe ekuphuleni umthetho (izindleko ezingahlelekile). Ukuvimbela: Bhala phansi futhi uphoqele inqubomgomo yakho ye-SCM. Qinisekisa ukuthi konke ukwehluka kuhlelekile, kugunyaziwe, futhi kubikwe. Gcina irejista yezinkontileka zonke futhi uqinisekise ukuthi idokhumenti yokucela, i-quotation, nokunikezwa kuphelele futhi kufayelwe. Qeqesha abaphathi be-SCM nebhajethi ngokuthi yini ezindleko ezingahlelekile nendlela yokuzigwema. Sebenzisa ukwehlukanisa kwemithwalo ukuze umuntu oyedwa angaceli nokugunyaza ukuthenga.

3. Amarejista Ezimpahla Angaphelele Noma Angembi

Okutholakele: Irejista yezimpahla ayivezi zonke izimpahla; izimpahla zihlukaniswe kabi noma zilinganiswe kabi; noma irejista ayivumelanisiwe ne-general ledger noma ubukhona bomzimba. Ukuvimbela: Nikeza ubumnini obuciile berejista yezimpahla (ngokuvamile i-CFO noma umphathi wezimpahla). Yenza ukuqinisekisa ngokomzimba ngezikhathi ezithile futhi vumelanise nerejista. Sebenzisa inqubomgomo yokulinganisa nesisikhathi sokusebenza ethobela i-GRAP futhi buyekeza irejista ngokuthenga, ukudayisa, nokulimala. Hlanganisa ukulawula izimpahla ne-general ledger ukuze ukunyakaza kurekhodiwe kanye futhi ngokuhlangene.

4. Ukushiywa Kwemali Engenayo Nabakweleyo

Okutholakele: Imali engenayo ayibonwanga esikhathini esifanele noma enanini elifanele; abakweleyo bakhuliswe noma bancishisiwe; noma kungebeki ubufakazi obanele kwemali engenayo nezibonelelo zobubi. Ukuvimbela: Vumelanisa imali engenayo nabakweleyo nohlaka lokukhokha nokuqoqa nyanga ngayinye. Bhala phansi isisekelo sezibonelelo zobubi nokulimala futhi uzibuyekeze njalo. Qinisekisa ukuthi inqubomgomo yokubona imali engenayo ihlanganisa ne-GRAP nokuthi yonke imigwaqo yemali engenayo (amanani, izindleko zesevisi, izibonelelo, njalonjalo) ihlukaniswe futhi isekelwe ngendlela efanele. Sebenzisa izinhlelo ezigcina ukuxhumanisa okuciile phakathi kokukhokha, ukuthola imali, ne-general ledger.

5. Ukungathobeli i-mSCOA

Okutholakele: Umasipala ungakasebenzisi ngokuphelele i-Standard Chart of Accounts (mSCOA); ama-akhawunti noma izigaba zisetshenziswa kabi; noma idatha ethunyelwe ku-National Treasury ingahambisani ne-mSCOA. Ukuvimbela: Amukela ichathi le-mSCOA le-akhawunti ethobelayo futhi uqinisekise ukuthi yonke imisebenzi ithunyelwe kusebenzisa inhlanganisela yesigaba evumelekile (isb. ukuhlukanisa kwesigaba sephrojekthi, ifund, umsebenzi, into). Susa noma mepha noma yimaphi amakhodi akudala. Qinisekisa idatha ngaphambi kokuthumela kuTreasury. Qeqesha abasebenzi bezimali nemali engenayo ngemithetho yesigaba futhi qala ukuhlola ngezikhathi ezithile ngezinhlanganisela ezingekho emthethweni noma ezingahambelani.

6. Imibiko Ye-Section 71 Ne-Section 72 Sekwedlule Noma Ingaphelele

Okutholakele: Imibiko yenyanga ye-Section 71 yathunyelwa sekwedlule noma yaqukethe amaphutha abalulekile; imibiko yaphakathi nonyaka ye-Section 72 ayizange ibekwe noma yamukelwe ngesikhathi; noma izinombolo ezibikiwe zingavumelani ne-general ledger. Ukuvimbela: Phetha i-Section 71 ne-Section 72 njengezinsuku zokugcina ezinganakuxoxwa. Yakha ukuvala kokuphela kwenyanga yakho ukuze i-Section 71 ingalungiswa kusukela edathini efanayo ne-AFS. Nikeza umnini oyedwa wokuthumela futhi uqinisekise ukuthi i-CFO noma Umphathi Womasipala ibuyekeza ngaphambi kokuthumela. Sebenzisa ikhalenda yokubika futhi khulisa noma yikuphi ingozi yokuthumela sekwedlule masinyane. Isoftware ezenza i-Section 71 ne-Section 72 ngokuzenzakalelayo kusukela ku-general ledger inciphisa kokubili ukubambezeleka namaphutha okuvumelanisa.

7. Ukuhola Okubuthakathaka Nokugada

Okutholakele: Ukuphatha akuziphendulanga ngendlela eyanele okutholakele kwonyaka odlule; kwakungekho ukuponsa okuciile kokubika kwezimali nokusebenza; noma ithoni ephakathi yayingasekeli ukuthobela nokulawula. Ukuvimbela: Umphathi Womasipala ne-CFO kumele bavele bebumnini benhloso yokucwaninga okuhlanzekile. Landelela konke okutholakele kwonyaka odlule ukuze kuvalwe futhi ubike inqubekela phambili ekumitini lokucwaninga nekomidi. Sebenzisa uhlaka lokulawulwa olusemthethweni olunokunikezelwa okuciile nokukhulisa. Bamba imihlangano yokuphatha evamile egxile eqeqeshweni lwezimali nokusebenza nasekulungeni ukucwaninga.

8. Ukulawula Kwezimali Nokusebenza Okunganele

Okutholakele: Ukuvumelanisa kwakusilele noma kwakungabuyekezwanga; kwakungekho ukugada ibhajethi okusebenzayo; noma ulwazi lokusebenza lwangavaliswa ngaphambi kokufakwa ku-APR. Ukuvimbela: Bhala phansi futhi uphoqele isethi ephansi yezilawuli zenyanga: ukuvumelanisa kwebhange namabhalansi abalulekile kubuyekezwe umuntu ongayona umlungisi; imibiko ye-bhajethi vs yangempela kubuyekezwe abaphathi bebhajethi ne-CFO; nedatha yokusebenza ivaliswe isikhulu esiponsayo ngaphambi kokubikwa. Sebenzisa amakhophi nokusayina ukuze i-AG ibone ukuthi izilawuli zisebenze.

9. Ukhwalithi Ongcono Noma Amadokhumenti Asekelayo Asilele

Okutholakele: I-AG ayikwazanga ukuthola ubufakazi obanele obufanele ngemisebenzi, amabhalansi, noma ukudalulwa; amadokhumenti asekelayo ayesilele noma engahambelani. Ukuvimbela: Gcina ifayela lokucwaninga elihlelekile. Ibhalansi ngayinye nokudalulwa okubalulekile kumele kusekelwe ukuvumelanisa noma ishedule esinodethi, kubuyekezwe, futhi kufayelwe. Qinisekisa ukuthi ubufakazi bokugunyaza nokugunyaza bukhona ngokuthenga, ukushiya imali engenayo, nezinye izindawo ezinobungozi. Qeqesha abasebenzi ngokuthi amadokhumenti “alungele ukucwaninga” abukeka kanjani futhi yenza ukuzihlola ngezikhathi ezithile.

10. Ukusebenza Kwekomidi Lokucwaninga Nokulawulwa

Okutholakele: Ikomidi lokucwaninga ayizinikezanga ukugada okusebenzayo; ukuhlola ingozi kwakungabuyekezwanga; noma ikomidi yayingabambisi ukuphatha ngokubika kwezimali nokusebenza. Ukuvimbela: Qinisekisa ukuthi ikomidi lokucwaninga linekhono elifanele, ukuzimela, nemvume. Banikeze ulwazi olunesikhathi, olunembile noluhlelo lwezinyathelo oluciile lokulungele ukucwaninga. Beka amarejista ezingozi nangequbekela phambili ekutholakaleni emihlanganweni yekomiti. Khuthaze ikomiti ukuthi ibuze imibuzo ezinzima futhi ilandelele kuze kuxazululwe izinkinga. IKomidi kumele yamukele imibiko yekomiti lokucwaninga futhi ibambe Umphathi Womasipala ne-CFO ngokuponsa ukusebenzisa izincomo.

Ngokuhlosela lezi zindawo eziyi-10, ubhekana neningi lalokho i-AG ithola emasipaleni. Ukuhlanganisa lokhu ne-roadmap yezinyanga eziyi-12 unendlela ekuqobo yokucwaninga okuhlanzekile kwomasipala.

Izibopho Ezinhlobene Nezindima: Ubani Wenza Ini

Ukucwaninga okuhlanzekile kudinga ubumnini obuciile. Lezi zindima zibalulekile.

Indima KaMphathi Womasipala

Umphathi Womasipala yisikhulu se-akhawunti. Unesibopho sokugcina nge-AFS, i-APR, nokuthobela i-MFMA. Ekuqobeni, Umphathi Womasipala kumele abeke isilindelwe sokucwaninga okuhlanzekile, abele izinsiza ukuze sikuzuze, futhi abambe i-CFO nabaphathi bomugqa ngokuponsa. Kumele asebenzisane nekomidi lokucwaninga nekomidi ngokulungele ukucwaninga nokutholakele kwonyaka odlule, futhi aqinisekise ukuthi inhlangano ayivumeli ukubika sekwedlule, amadokhumenti asilele, noma izilawuli eziphakathikathi. Lapho i-AG iphakamisa okutholakele, Umphathi Womasipala kumele aqinisekise ukuthi ukuphatha uphendula nohlelo lwezinyathelo oluthembekayo futhi lusebenzise.

Indima Ye-CFO

I-CFO ihola ukulungisa i-AFS, imibiko ye-Section 71 ne-Section 72, nezingxenye zezimali ze-APR. Inesibopho sokuklama nokusebenza kwezilawuli zezimali: ukuvala kokuphela kwenyanga, ukuvumelanisa, ukulawula izimpahla, imali engenayo nabakweleyo, nokuthobela i-mSCOA ne-MFMA. I-CFO kumele ibe nobudlelwane ne-AG ngesikhathi sokucwaninga, ixhumanise ifayela lokucwaninga, futhi iqinisekise ukuthi zonke izicelo ziphendulwa ngokunembile nangesikhathi. Kumele iphinde iqhube uhlelo lwokulungele ukucwaninga lwezinyanga eziyi-12 futhi ibike inqubekela phambili kuMphathi Womasipala nekomidi lokucwaninga. I-CFO ephetha ukulungele ukucwaninga njengenqubo eqhubekayo, hhayi umcimbi wokuphela konyaka, ingesinye sezibikezelo ezinamandla kakhulu zokucwaninga okuhlanzekile.

Indima Yekomiti Lokucwaninga

Ikomiti lokucwaninga inikeza ukugada okuzimela. Kumele ibuyekeze idrafthi ye-AFS ne-APR ngaphambi kokubekwa ekomidini, ihlole ukhwalithi yezilawuli zwangaphakathi nempendulo kokutholakele kwonyaka odlule, futhi izanelise ukuthi ukuphatha ulungiselele ukucwaninga kwe-AG. Ikomiti kumele ihlangane ne-AG ngaphandle kokuphatha lapho kufanele futhi iqinisekise ukuthi izinhlelo zezinyathelo zokuphatha ziyasebenza. Ikomiti lokucwaninga esebenzayo ibamba ukuphatha ezingeni eliphezulu futhi isekela Umphathi Womasipala ne-CFO ekudaleni isiko lokuthobela nokulawula.

Indima Yekomidi Yokugada

IKomidi inesibopho sokumukela ibhajethi, i-AFS, ne-APR, nokubamba Umphathi Womasipala ngokuponsa. IKomidi kumele ithole imibiko eciile, enesikhathi ngokulungele ukucwaninga nasekutholakaleni kwe-AG lapho kutholakala. Ngokuthatha umphumela wokucwaninga ngokucosha nokufuna ukuthuthukiswa lapho imiphumela imbì, ikomidi siqinisa umlayezo wokuthi ukucwaninga okuhlanzekile kuyinto ephambili. IKomidi kumele futhi iqinisekise ukuthi ikomiti lokucwaninga isungulwe futhi inikezwe izinsiza ngendlela efanele ukuze ukugada kusebenze.

Lapho lezi zindima zichazwe ngokucacile futhi zisetshenziswa, umasipala usimemi kangcono kakhulu ukuzuza nokugcina ukucwaninga okuhlanzekile.

Ubuchwepheshe Buvumela Kanjani Ukucwaninga Okuhlanzekile

Izinqubo ngesandla, amaspredishithi, nezinhlelo ezingaxhumene ziyimbangela ezinhloko yamaphutha nokuntuleka kwezilawuli okuholela ekutholakaleni kwe-AG. Ubuchwepheshe obufanele abushintshi ukulawulwa okuhle nabasebenzi abanekhono, kodwa bunganza ukucwaninga okuhlanzekile kufinyeleleke ngokushumeka ukuthobela nokulawula ezisebenzini zansuku zonke.

  • Ukuthobela i-mSCOA okuzenzakalelayo: Uhlelo lwezimali ophoqa ichathi le-mSCOA le-akhawunti nezinhlanganisela zamakhodi ezivumelekile luvimbela iningi lamaphutha okuhlukanisa abangela ukushiywa okubalulekile. Lapho umsebenzi ngamunye uqinisekiswa lapho ungena, i-general ledger nemibiko ye-Section 71 ihlangene futhi ithobela ngokuklama.

  • Amadashibhodi we-bhajethi vs yangempela angokoqobo: Lapho ababambisi bebhajethi ne-CFO bekwa ukubona isimo se-bhajethi vs yangempela unyaka wonke, ukusebenzisa ngaphezulu nokwabiwa kabi kubanjwa masinyane. Ukubonakala ngokoqobo kusekela izilawuli zokulawula kwezimali i-AG eziyahlolayo futhi kunciphisa ingozi yokumangala kokuphela konyaka.

  • Amathrekhi okucwaninga aphelele: Izinhlelo ezirekhoda ukuthi ubani wenzeni ini, nini, nokusuka kuphi umthombo zakha ubufakazi i-AG edingayo. Ukugunyaza, izichibiyelo, nokuhlehla kumele kulandeleleke. Lelozinga lethrekhi yokucwaninga kunzima ukukuzuza ngamaspredishithi nephepha.

  • Ukubika okuzenzakalelayo (Section 71, Section 72, AFS): Lapho imibiko ye-Section 71 ne-Section 72 ikhiqizwa kusukela ku-general ledger ofanayo elondla i-AFS, amaphutha okuvumelanisa nengozi yokuthumela sekwedlule ayehla. Ukubika okuzenzakalelayo futhi kukhulula abasebenzi bezimali ukugxila ekuhlaziyeni nasekulawuleni esikhundleni sokushintsha kabusha ngesandla nokuvumelanisa.

  • Amadashibhodi okucwaninga okuhlanzekile: Ezinye izinhlelo zomasipala zinikeza umbono “wokucwaninga okuhlanzekile” noma “wokulungele ukucwaninga”: isikrini esisodwa esibonisa isimo sokuvumelanisa, okutholakele kwonyaka odlule okuvulekile, nezinsuku zokugcina zokuthobela eziyinhloko. Lokho kunika i-CFO noMphathi Womasipala isithombe esisheshayo sokulungele futhi kusiza bekela phambili isinyathelo.

I-Dolobha yakhelwe amamasipala aseNingizimu Afrika nge-mSCOA, i-MFMA, nokulungele ukucwaninga engqondweni. Isekela ichathi le-akhawunti, ukuthobela kwesigaba, ukubika kwe-Section 71 ne-Section 72, nohlobo lwezilawuli namathrekhi okucwaninga asekela ukucwaninga okuhlanzekile. Uma umasipala wakho usathembela kumaspredishithi noma izinhlelo zakudala ezibulawa i-mSCOA nezinsuku zokugcina zokubika, ukuhlola uhlelo lwezimali zomasipala lwesimanje luyinyathelo elingokoqobo elandelayo. Ubuchwepheshe bodwa ngeke siqinisekise ukucwaninga okuhlanzekile — kodwa ngaphandle kwabo, indlela iyinkinga.

Imithombo Nezinyathelo Ezilandelayo

Kuphela ama-16% amamasipala azuze ukucwaninga okuhlanzekile ngo-2022-23. Umehluko phakathi kwabo nabanye akuyobungako noma ibhajethi; kuyiqeqesho, ukulungisa, nezinhlelo ezifanele. Ngokuqonda ukuthi ukucwaninga okuhlanzekile kusho ini, ukuhambisa nezindawo zokugxila ze-Auditor-General, ukulandela i-roadmap yezinyanga eziyi-12, ukuvimbela okutholakele okuyi-10 ephakathi, nokucacisa izindima nobuchwepheshe, umasipala wakho ungajoyina ama-16% futhi akhe isisekelo sokucwaninga okuhlanzekile okuqhubekayo eminyakeni ezayo. Ukuze ubone ukuthi i-Dolobha isiza kanjani amamasipala ukukhipha imibiko ethobela i-mSCOA nokugcina izilawuli ezisekela ukucwaninga okuhlanzekile kwomasipala, vakashela ikhasi le-Dolobha.

Ibhalwe ngu

Dolobha Team

Sithinte