Izidingo Zokuthobela I-MFMA: Konke Umasipala Okumele Wakwazi Ngo-2026

Ohlelweni lokucwaninga lwemasipala lwango-2022–23, kuphela ama-34 amasipala angama-257 nezinhlangano zomasipala azuze ukucwaninga okuhlanzekile ku-Auditor-General. Lokho kuyi-16%. Abanye babhekene nemibono ekhishwayo, ukwenqaba, noma okutholakele okuphambene. Ukuphazima kwe-Section 139, lapho uhulumeni wesifundazwe engena ukuze azinzise umasipala ohlulekayo, kuseyimpumulo yangempela yokungathobeli okuqhubekayo. Kubaphathi bomasipala, aba-CFO, nabasebenzi bezimali, ukuqonda nokuhlangabezana nezidingo zokuthobela i-Municipal Finance Management Act (MFMA) akukho okukhethwa — kuyisisekelo sokulawulwa kwezimali nomehluko phakathi kohulumeni wasekhaya othembekayo nokuphazima.

Lona umhlahlandlela uchaza lokho i-MFMA edingayo, izibopho ziphi ezibaluleke kakhulu ngo-2026, nendlela yokugwema ukwehluleka ukuthobela i-Auditor-General ebona minyaka yonke. Noma uselutsha ezimali zomasipala noma uyavuselela ulwazi lwakho, inhloso iyokuqobo: wazi imithetho, uhlangabezane nezinsuku zokugcina, futhi wakhe ukulawula okusekela ukucwaninga okuhlanzekile nokuletha izinsevisi ezinhle.

I-MFMA Yini?

I-Municipal Finance Management Act (MFMA), Umthetho 56 wango-2003, ingumthetho oyinhloko olawula indlela amamasipala aseNingizimu Afrika aphetha ngayo imali. Yaqala ukusebenza ngezigaba kusukela ngo-2004 futhi isebenza kuwo wonke amamasipala nezinhlangano zomasipala. Ndawonye ne-Municipal Systems Act nemithetho nemapheshana evela ku-National Treasury, i-MFMA ibeka uhlaka lokubudgeta, imali engenayo neyosizo, ukulawulwa kwethenga, ukubika kwezimali, nokuponsa.

Ngolimi olusobala: i-MFMA ithi ubani onesibopho sini, ibhajethi kumele ilungiswe futhi igunyazwe kanjani, ukusebenzisa nokungenisa imali kumele kulawulwe kanjani, nokuthi kumele kubikwe ini nokuthi nini. Ichaza futhi izindleko ezingagunyaziwe, ezingahlelekile, neziyize neziwasteful futhi idinga amamasipala awavimbele futhi awabhekane nazo. Ukuthobela akuyona nje isibopho somthetho; yilokho okwenza amakomidi, izakhamuzi, nabatshalizimali bathembe ukuthi izimali zomasipala zilawulwa ngendlela efanele. Ukuze ubone indlela i-MFMA ehlanganisa ngayo nechathi le-akhawunti yomasipala, bheka what is mSCOA plain-language guide ne-mSCOA chart of accounts guide.

Izibopho Eziyinhloko Zokuthobela I-MFMA

Izindima Zokulawula Kwezimali

I-MFMA inikeza izindima eciile. Ukuzithola kulungile kuyisinyathelo sokuqala ekuthobeleni i-MFMA.

Umphathi Womasipala — Isikhulu se-akhawunti; onesibopho sokugcina sokulawulwa kwezimali nokuthobela. Kumele aqinisekise ukuthi umasipala unayo futhi ugcina ukulawulwa kwezimali okusebenzayo nengozi, ukucwaninga kwangaphakathi, nokulawula kwangaphakathi.
Chief Financial Officer (CFO) — Onesibopho sokulawula ibhajethi, imali engenayo, izindleko, izimpahla, nezikweletu; nokulungisa izitatimende zezimali nemibiko. I-CFO kumele isekele Umphathi Womasipala futhi iqinisekise ukuthi abasebenzi bezimali banezikhono nezinhlelo zokuhlangabezana nezidingo ze-MFMA.
Umeya — Inhloko yezombusazwe; ibeka ibhajethi yonyaka nokuhlola ibhajethi nokusebenza phakathi nonyaka; angeke aphazamise ukuphatha kwansuku zonke noma emisebenzini yoMphathi Womasipala noma we-CFO.
IKomidi — Yamukela ibhajethi, igunyaza izinkontileka ezithile nezigabizo, futhi igada ukusebenza. IKomidi kumele ithole futhi icabange imibiko i-MFMA edingayo.

Lapho izindima zididanisiwe noma izibopho zingabhalwanga futhi zanikezelwa ngendlela efanele, ukuthobela kuwohloka. Cacisa ukuthi ubani olungisa, ubani obuyekeza, nabani osayinayo konke okudlulisiwe okuyinhloko.

Izidingo Zebhajethi (Sections 16–33)

I-MFMA ichaza ukuthi ibhajethi kumele ilungiswe, ibekwe, futhi yamukelwe kanjani.

Ukulungisa — Umphathi Womasipala, esekelwe yi-CFO, kumele alungise ibhajethi yonyaka yonyaka wezezimali oyezo (nohlelo lweminyaka eminingi lwemali engenayo neyosizo lapho kuyadingeka). Ibhajethi kumele ibe ngefomathi ephakanyisiwe yi-National Treasury futhi ibe yiqiniso futhi ixhaswe.
Ukubeka — Umeya kumele abeke ibhajethi eKomidini ngaphambi kokuqala konyaka wezezimali (ngomhla zingama-31 kuNdasa). IKomidi angeke yamukele ibhajethi engabekwanga ngesikhathi ngaphandle kokuthi i-MEC igunyaze ukubeka sekwedlule.
Ukumukela — IKomidi kumele yamukele ibhajethi ngaphambi komhla woku-1 uNtulikazi. Uma ingakwenzi, umasipala angeke asebenzise imali ngaphandle kwezinto ezithile eziphuthumayo nezomthetho, futhi isigungu sesifundazwe singangena.

Ukusebenzisa ibhajethi kulawulwa yi-Sections 34–50: izindleko kumele zibe ngaphakathi kwebhajethi egunyaziwe, futhi imali engenayo nomfutho wemali kumele ilawulwe ngokuhambisana noMthetho nemithetho ye-Treasury.

Ukulawulwa Kwemali Engenayo Nezosizo (Sections 34–50)

Amamasipala kumele aqoqe imali engenayo ngempumelelo futhi asebenzise kuphela ngokuhambisana nebhajethi egunyaziwe nemithetho ye-MFMA.

Imali engenayo — Ukukhokha, ukulawula izikweletu, nokulawula abahluphekile kumele kube khona. Izibikezelo zemali engenayo ebhajethini kumele zifinyeleleke; i-Auditor-General iphinde iphawule ukukhuliswa kwemali engenayo nokuqoqa okubi njengento edonsa ukucindezeleka kwezimali.
Izindleko — Akukho ukusebenzisa imali okungabi nebhajethi egunyaziwe. Izibopho (isb. ama-oda nezikontileka) kumele zibe ngaphakathi kwebhajethi. I-Virement (ukushintsha phakathi kwamavoti) kuvumelekile kuphela ngaphakathi kohlelo olubekwe uMthetho nemithetho ye-Treasury.
Ukulawulwa kwemali — Umasipala kumele agcine ukusebenza kwemali okwanele ukuhlangabezana nezibopho. Imithetho ye-Treasury nemithetho yebhajethi nokubika yomasipala inikeza imininingwane ngamabhange, ukutshalwa kwezimali, nokubika komfutho wemali.

Ukwehluleka ukuhambisa imali engenayo neyosizo nebhajethi, noma ukuphoqa ukulawula izikweletu, kungenye yemithombo evamile yokucwaninga okukhishwayo nokuphazima kwe-Section 139.

Ukulawulwa Kwethenga (Sections 111–119)

Ukulawulwa kwethenga (SCM) kumele kube ngokulungile, okulinganayo, okusobala, okuncintisana, nokuphumelelayo ngezindleko. I-MFMA ne-Municipal Supply Chain Management Regulations zichaza:

Nini ukubida okuncintisayo kuyadingeka nani ezinye izinqubo zokuthenga (isb. ama-quotation, umthombo owodwa) zingasetshenziswa.
Indlela yokumisa nokusebenzisa amakomidi okubida nokuthi ukunikezelwa kuvumelekile.
Indlela yokubhekana nokwehluka nokuthenga okuphuthumayo.
Izidingo zokulawula nokubika inkontileka.

I-SCM ebuthekayo — amadokhumenti angaphelele, ukwehlukanisa okunganele kwemithwalo, ukwehluka okungahlelekanga futhi okungagunyaziwe — kuvela emibikweni yokucwaninga njengezindleko ezingahlelekile nokuntuleka kokulawula. Inqubomgomo ye-SCM eqinile, abasebenzi abaqeqeshwe, namathrekhi okucwaninga aciile abalulekile ekuthobeleni i-MFMA.

Izibopho Zokubika Kwezimali

Ukubika yilapho amamasipala amaningi ehlangana khona nenkinga. Izinsuku zokugcina ziqinile futhi okuqukethwe kuphakanyisiwe.

Section 71: Izitatimende zebhajethi zenyanga — Umphathi Womasipala kumele athumele ku-National Treasury, indlunkulu yesifundazwe efanelekile, ne-Auditor-General isitatimende senyanga sebhajethi nomasipala nemali engenayo neyosizo yangempela. Isitatimende kumele sifike ku-National Treasury ngaphakathi kwezinsuku zokusebenza eziyishumi ngemva kokuphela kwenyanga. Lokhu kungenye yezidingo zokuthobela i-MFMA ezibonakalayo: ukuthumela i-Section 71 sekwedlule noma okunganembile kulandelelwa futhi kubikwa emphakathini.
Section 72: Ukuhlola ibhajethi nokusebenza phakathi nonyaka — Umeya kumele abeke eKomidini ukuhlola ibhajethi nokusebenza phakathi nonyaka wonyaka wezezimali wamanje. Kumele kuthunyelwe ngomhla zingama-25 kuJanuwari minyaka ngayinye. Ukuhlola kumele kubonise inqubekela phambili ngokumelene nebhajethi nezinhloso zokusebenza zomasipala futhi sikhombe noma yiziphi izinguquko ezidingekayo.
Section 126: Izitatimende Zezimali Zonyaka (AFS) — Umphathi Womasipala kumele alungise izitatimende zezimali zonyaka ngaphakathi kwezinyanga ezimbili kokuphela konyaka wezezimali (okungukuthi ngomhla zingama-31 ku-Agasti unyaka ophela ngo-30 Juni). I-AFS kumele ibe ngefomathi ephakanyisiwe yi-National Treasury futhi ithunyelwe ukuze icwaningwe. Umhlahlandlela wethu how to achieve a clean municipal audit uhlanganisa izinyathelo eziqobo zokuthola i-AFS namarekhodi asekelayo alungele ukucwaninga.
Section 121: Umbiko Wonyaka — Umphathi Womasipala kumele alungise umbiko wonyaka futhi awuthumele eKomidini ne-Auditor-General. Umbiko wonyaka kumele uthunyelwe ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka wezezimali (okungukuthi ngomhla zingama-31 kuJanuwari unyaka ophela ngo-30 Juni). Uhlanganisa i-AFS, umbiko wokucwaninga, nombiko ngokusebenza nokulawulwa.

Ukuhola okunemininingwane ngekuqukethwe nefomathi yemibiko yenyanga nephakathi nonyaka itholakala ku-Section 71 monthly report guide ne-Section 72 mid-year report guide.

Izindleko Ezingagunyaziwe, Ezingahlelekile, Neziyize Neziwasteful (Section 32)

ISection 32 ye-MFMA idinga Umphathi Womasipala athathe izinyathelo ezinengqondo ukuze avimbele izindleko ezingagunyaziwe, ezingahlelekile, neziyize neziwasteful.

Izindleko ezingagunyaziwe — Ukusebenzisa imali okungahambelananga nebhajethi egunyaziwe noma okudlule ivoti noma ukwabiwa.
Izindleko ezingahlelekile — Ukusebenzisa imali okuphulile umthetho noma inqubomgomo yokulawula ukuthenga (isb. inqubo engalungile, ukungagunyazi). Akusho ukuthi imali ilahlekile ngempela, kodwa inqubo yayingalungile.
Izindleko eziyize neziwasteful — Ukusebenzisa imali obekungagwemeka uma kunakekelwa okufanele (isb. izinhlawulo zekhefu lokukhokha, uhambo olungadingeki).

Umphathi Womasipala kumele aphenye futhi abike lezo zindleko, athathe isinyathelo sokudisiplina lapho kufanele, futhi abuyisele ukulahleka lapho kungenzeka. I-Auditor-General ibika ngezinga lezindleko ezingagunyaziwe, ezingahlelekile, neziyize neziwasteful minyaka ngayinye; ukuyinciphisa kuyingxenye eyinhloko yokuthuthukisa ukuthobela i-MFMA nemiphumela yokucwaninga.

Ikhalenda Yokuthobela I-MFMA: Izinsuku Eziyinhloko Nezinsuku Zokugcina

Ukushiya insuku yokugcina kukwehluleka ukuthobela ngokushesha. Sebenzisa lokhu njengereferensi esheshayo; qinisekisa izinsuku ngokumelene nemapheshana amuva e-National Treasury nokuphela konyaka womasipala wakho.

Insuku yokugcina	Isidingo
31 Ndasa	Umeya ubeka ibhajethi yonyaka eKomidini
Ngaphambi kwe-1 Ntulikazi	IKomidi yamukela ibhajethi yonyaka
Izinsuku zokusebenza eziyishumi ngemva kokuphela kwenyanga	Isitatimende sebhajethi senyanga se-Section 71 ku-National Treasury, indlunkulu yesifundazwe, ne-Auditor-General
25 Januwari	Ukuhlola ibhajethi nokusebenza phakathi nonyaka se-Section 72 kubekwe eKomidini
31 Agasti (unyaka ophela ngo-30 Juni)	Izitatimende Zezimali Zonyaka zilungiswa futhi zithunyelwe ukuze zicwaningwe (Section 126)
31 Januwari (unyaka ophela ngo-30 Juni)	Umbiko wonyaka uthunyelwe (Section 121)

Ezinye izinsuku (isb. ukubeka ibhajethi yezinguquko, imihlangano yekomidi lokucwaninga nekomidi) zibekwe ku-MFMA, emithethweni, nakwikhalenda yekomidi lakho. Ukuze uthole uhlu oluphelele lwezinsuku nezinkantolo zokuthumela, bheka MFMA reporting calendar for 2026–27. Gcina ikhalenda yokuthobela yangaphakathi futhi unikeze abanini konke okudlulisiwe.

Ukwehluleka Okuvamile Kokuthobela I-MFMA Okukhonjwe Yi-Auditor-General

Imibiko ye-Auditor-General igcizelela ngokuhlangene uhlobo olufanayo lokwehluleka. Ukubhekana nalokhu kuzothuthukisa kakhulu isimo sakho sokuthobela i-MFMA.

Ukuthumela i-Section 71 sekwedlule noma okunganembile — Ukuthumela ngemva kwensuku yokugcina yezinsuku zokusebenza eziyishumi noma ngamaphutha abalulekile. Lokhu kuvame ukubangelwa yizinhlelo ehlukene, ukushintsha kabusha ngesandla, noma ukuntuleka kwabanini. Ukwenza ngokuzenzakalelayo ukudonsa idatha kusukela ku-general ledger nebhajethi kufomathi ye-Section 71 kunciphisa ukubambezeleka nephutha.
Ukhwalithi ongcono yezitatimende zezimali zonyaka namarekhodi asekelayo — Amaphepha asebenzayo asilele noma angaphelele, ukuhlukanisa kabi kwezinto, nokuvumelanisa okubi kwamabhalansi. Abacwaningi bese bakhishisa ngokuphelele, ukunemba, noma ukudalulwa. Ukutshala ichathi le-akhawunti elihambisana ne-mSCOA nezinqubo zokuphela kwenyanga eziqhubekayo kuthuthukisa ukhwalithi ye-AFS.
I-SCM ebuthekayo — Amadokhumenti angenele ngezinqubo zokuthenga, ukwehluka okungagunyaziwe, nokulawula inkontileka okubi okuholela ezindlekweni ezingahlelekile. Sinamandla inqubomgomo ye-SCM, ukunikezelwa, nokuqeqeshwa, futhi uqiniseke ukuthi umsebenzi ngamunye unethrekhi yokucwaninga eciile.
Ukuntuleka kwemiphumela yokephula — Ukwehluleka ukuphenya nokwenza ngokuzindleko ezingagunyaziwe, ezingahlelekile, neziyize neziwasteful. I-MFMA idinga Umphathi Womasipala enze; ukulandelela okuqhubekayo nokudisiplina kusekela isiko lokuthobela.
Izikhundla eziyinhloko ezingenabo noma ezingenamakhono — I-CFO ezingenabo noma ezisebenzayo noma ezinye izindima zezimali ezibalulekile. I-MFMA icabanga ukuhola okunamandla, okuzinzile; ukushintsha okuphezulu noma ukugunyaza okusebenzayo kwandisa ingozi yokushiya izinsuku zokugcina nokulawula okubuthakathaka.
Imali engenayo ekhuliswe nokuqoqa okubi — Amabhajethi akhiwe phezu kwezindlu zengqondo zemali engenayo ezingaqondakali nokulawula izikweletu okubuthakathaka. Umphumela ukuphuma kwemali okuncane nokwehluleka ukukhokha abanikeli noma ukuxhasa imisebenzi. Hambisa amabhajethi emali engenayo namazinga okuqoqa aqondakalayo futhi uphoqele ukulawula izikweletu nezinqubo zabahluphekile.

Ukuhlosela lezi zindawo — uqeqesho lokubika, ukhwalithi ye-AFS, i-SCM, imiphumela, amandla, nokuqondakala kwemali engenayo — kuzobhekana nakho konke okuningi i-Auditor-General ekuphawula.

Indlela Yokuthuthukisa Ukuthobela I-MFMA: Izinyathelo Eziqobo

Nikeza umnini ociile — Konke okudlulisiwe kwe-MFMA (Section 71, Section 72, AFS, umbiko wonyaka, izilawuli eziyinhloko ze-SCM), nikeza umnini nombuyekezi. Bhala lokhu ku-matrix yokuthobela noma isheduli yezibopho.
Sebenza nekhalenda yokuthobela — Gcina ikhalenda nezo zonke izinsuku zomthetho nezinyathelo zangaphakathi (isb. “idrafthi ye-Section 71 ngosuku 7”). Yibuyekeze nyanga ngonyanga noMphathi Womasipala ne-CFO.
Sinamandla izinqubo zokuphela kwenyanga nokuphela konyaka — Linganisa izinqubo zokuvala, amakhophi okuhlola ukuvumelanisa, nezinyathelo zokubuyekeza. Qedela ukuvumelanisa ngaphambi kokuthumela i-Section 71 ukuze izinombolo ozibikayo zifane nezizo uzosebenzisa ku-AFS.
Tshala ezikhonweni nasemandleni — Qinisekisa ukuthi abasebenzi bezimali ne-SCM baqeqeshwe nge-MFMA, imithetho ye-Treasury, ne-mSCOA. Sebenzisa i-CIGFARO, i-IMFO, noma izinkambo ze-National Treasury lapho zitholakala. Hlela ukulandela ezindimeni eziyinhloko.
Sinamandla i-SCM — Buyekeza ukunikezelwa kwegunya, izinqubo zokwehluka, nerejista yezinkontileka. Qinisekisa ukuthi isinqumo ngasinye sokuthenga sibhalwe phansi nokuthi amathrekhi okucwaninga aphelele.
Yenza ngokwezephulo — Phenya zonke izindleko ezingagunyaziwe, ezingahlelekile, neziyize neziwasteful ezikhonjisiwe; bika eKomidini ne-AG; thatha isinyathelo sokudisiplina nokubuyisela lapho kufanele. Lokhu kubonisa ukuthi ukuthobela kubalulekile.
Sebenzisa umbiko wokucwaninga njengohlu lwezinto — Phetha okutholakele konyaka odlule njenge-roadmap. Bhekana nokutholakele okuphindaphindwayo kuqala; bese ubhekana nezinkinga eziyodwa. Landelela inqubekela phambili futhi ubike ekumitini lokucwaninga neKomidini.

Ukuze uthole indlela ehlelekile yokuthuthukisa imiphumela yokucwaninga, bheka umhlahlandlela wethu how to achieve a clean municipal audit.

Indlela Ubuchwepheshe Busekela Ukuthobela I-MFMA

Izinqubo ngesandla, amaspredishithi, nezinhlelo zakudala ezingakhulumi ndawonye zenza kubenzima ukuhlangabezana nezidingo zokuthobela i-MFMA ngesikhathi nangokunemba. Ubuchwepheshe abungashintshi ukulawulwa okuhle nabasebenzi abanekhono, kodwa bunganciphisa umthwalo nengozi yephutha.

Ukubika ngokuzenzakalelayo — Izinhlelo ezidonsa idatha kusukela ku-general ledger nebhajethi futhi zikhiphe ukubuyisela kwe-Section 71 ne-Section 72 ngendlela ephakanyisiwe zinciphisa ukushintsha kabusha nokubambezeleka. Ukuthumela kungalungiswa ngaphakathi kwekhasi lezinsuku zokusebenza eziyishumi esikhundleni sokuxhuma sekugcina.
Amadashibhodi angokoqobo — Ukubonakala phezu kwebhajethi vs imali engenayo neyosizo yangempela, isimo semali, nezilinganiso eziyinhloko kusiza i-CFO noMphathi Womasipala babone umehluko ngokushesha futhi balungise indlela. Kusekela futhi ukubika okunemba nangesikhathi kuKomidini neTreasury.
Amathrekhi okucwaninga — Uhlelo lwezimali olufanele lurekhoda ukuthi ubani wenzeni nini. Lokho kusekela uphenyo lwemali ezingahlelekile noma eziyize futhi kwanelisa abacwaningi ukuthi izilawuli ziyasebenza.
Ukuhambisana ne-mSCOA — Isoftware eyakhiwe noma ehleliwe yechathi le-akhawunti yomasipala nohlaka lokubika inciphisa ukuhlukanisa kabi futhi isheshise ukuvala kokuphela kwenyanga nokuphela konyaka. Lokho kusekela ngqo ukhwalithi ye-Section 71 ne-AFS ezinhle.

Ukuhlola ukuthi izinhlelo zakho zamanje zihlangabezana kanjani nomthwalo wakho wokuthobela kuyinyathelo ekuqobo ukuze uhlangabezane nezidingo zokuthobela i-MFMA ngo-2026 nangale. Izinhlelo ezikhipha ukubuyisela kwe-Section 71 ne-Section 72 kusukela emthonjeni ofanayo ne-general ledger yakho zinciphisa ukushintsha kabusha futhi zisiza ukuthumela kuhlale ngaphakathi kwekhasi lezinsuku zokusebenza eziyishumi.

Imithombo Nereferensi

I-National Treasury — MFMA — mfma.treasury.gov.za — Imithetho, imapheshana, izinhlelo, nokuhola.
I-Municipal Finance Management Act, Umthetho 56 wango-2003 — UMcino uqobo; funda Sections 16–33 (ibhajethi), 34–50 (imali engenayo neyosizo), 71–72 (ukubika), 111–119 (SCM), 121 (umbiko wonyaka), 126 (AFS), no-32 (izindleko ezingagunyaziwe/ezingahlelekile/eziyize neziwasteful).
I-Auditor-General South Africa — agsa.co.za — Imibiko ejwayelekile ekulawulweni komasipala, imiphumela yokucwaninga, nendlela.
Imithetho Yebhajethi Nokubika Yomasipala — Iphakamisa amafomathi nezinsuku zokugcina zebhajethi ne-Section 71/Section 72.
Imithetho Yokulawula Ukuthenga Kwemasipala — Imininingwane ngezinqubo zokuthenga nokunikezelwa.

Ukuhlala uthobela i-MFMA kuyiqeqesho okuqhubekayo: izindima ezilungile, izinqubo eciile, ukubika okuthembekayo, nesiko elithatha ukulawulwa kwezimali ngokucosha. Sebenzisa lona umhlahlandlela njengendawo yokuhlola izidingo zokuthobela i-MFMA zomasipala wakho ngo-2026, futhi bekela phambili izibopho nezinsuku zokugcina ezinomthelela omkhulu kumphumela wokucwaninga nokuletha izinsevisi.