Ikhalenda Yokubika I-MFMA 2026/27 | Izinsuku Zokugcina Nokuthobela
Izinsuku zokugcina zokubika i-MFMA ziqhuba ikhalenda yezezimali zomasipala. Uyishiyile futhi usengozini yokutholakala kwe-Auditor-General, ukukhuliswa kwe-National Treasury, nokulimala kwedumela. Unyaka wezezimali we-2026/27 (Julayi 2026 kuya kuJuni 2027) ungenakho ukuntuleka kwezinsuku ezinqunyiwe: ukuthumela kwenyanga ye-Section 71, umbiko waphakathi nonyaka we-Section 72, izitatimende zezimali zonyaka (AFS), ukubeka umbiko wonyaka, nokumukela ibhajethi. Le khalenda ibeka yonke insuku yokugcina yokubika i-MFMA ukuze umasipala wakho akwazi ukuhlela phambili futhi ahlale ethobela. Ukuze uthole umongo womthetho nokulawulwa ngalezi zinsuku, bheka MFMA compliance requirements for 2026.
Kutheni Ikhalenda Yokubika Ibaluleke
Amamasipala aseNingizimu Afrika asebenza ngaphansi kwe-MFMA, Umthetho 56 wango-2003, ne-Municipal Budget and Reporting Regulations (MBRR). Ukubika akukho okukhethwa. I-Section 71 idinga imibiko yonyaka yonyaka ku-National Treasury nendlunkulu yesifundazwe efanelekile. I-Section 72 idinga ukuhlola ibhajethi nokusebenza phakathi nonyaka kubekwe ekomidini. I-MFMA ibeka futhi izinsuku zokugcina eziqinile zokuthumela i-AFS nokubeka umbiko wonyaka.
Ukuthumela sekwedlule noma okungathunyelwanga kuyimbangela evamile yokutholakala kokucwaninga. Imibiko ehlanganisiwe ye-Auditor-General ivame ukubala ukungathobeli izikhathi ze-Section 71 ne-Section 72. Ikhalenda yokubika i-MFMA eyodwa ebonisa yonke insuku yokugcina yonyaka isiza i-CFO, umphathi womasipala, nomeya ukugwema ukugijima sekugcina futhi igcina izimali, ukusebenza, nekomidi labaculi behlangene. Sebenzisa lesi sikhathi se-2026/27 njengereferensi yakho futhi ulungise nganoma yimaphi amapheshana e-National Treasury noma ukwehluka kwesifundazwe okusebenza kumasipala wakho.
Ikhalenda Yokubika I-MFMA 2026/27: Inyanga Ngenyanga
Ithebula elingezansi libala izinyathelo ezizinhloko zokubika zonyaka wezezimali oqala ngomhla 1 Julayi 2026 aze ngomhla 30 Juni 2027. Izinsuku zokugcina ze-Section 71 ngokuvamile ziyi-10enyanga elandela inyanga yokubika; njalo qinisekisa usuku oluchaziwe emapheshanini amuva e-National Treasury. Ukuhambisa ichathi lakho le-akhawunti ne-mSCOA kusukela ekuqaleni konyaka kuqinisekisa ukuthi ukuthumela kwenyanga nezitatimende zezimali zokuphela konyaka kudonsa kusukela edathini ehlangene, ecingekayo.
| Inyanga | Izinsuku zokugcina zokubika i-MFMA nemisebenzi ebalulekile |
|---|---|
| Julayi 2026 | Ukuvala kokuphela konyaka kwe-2025/26; ukuqala unyaka wezezimali omusha 2026/27. I-Section 71 kaJuni 2026 idinga (unyaka odlule). Vula ibhajethi ye-2026/27 ezinhlelweni zakho; qinisekisa ichathi le-akhawunti namathemplethi okubika. |
| Agasti 2026 | I-Section 71 kaJulayi 2026 idinga. I-AFS ye-2025/26 kumele ithunyelwe ngomhla 31 Agasti 2026 (ngaphakathi kwezinyanga ezimbili kokuphela konyaka ngo-30 Juni 2026). Ukulungisa umbiko wonyaka kuqala. |
| Septhemba 2026 | I-Section 71 kaAgasti 2026 idinga. Insuku yokugcina yokuthumela i-AFS (31 Agasti) idlulile; qinisekisa ukuthi ithunyelwe. Gxila ekusebenzisaneni nokucwaninga nombiko wonyaka. |
| Okthoba 2026 | I-Section 71 kaSepthemba 2026 idinga. Qhubeka nokugada ngonyaka. Ukulungisa umbiko wokusebenza kwonyaka kuhambisana ne-AFS nokucwaninga. |
| Novemba 2026 | I-Section 71 kaOkthoba 2026 idinga. Ukuqedwa kombiko wokusebenza kwonyaka. Ukusebenzisana neKomidi nekomidi lokucwaninga njengoba kudingeka. |
| Disemba 2026 | I-Section 71 kaNovemba 2026 idinga. Qala ukulungisa i-Section 72 zezinyanga eziyisithupha zokuqala (Julayi–Disemba 2026). Qoqa idatha yemali engenayo, eyosizo, nokusebenza; bhala ukuhlola phakathi nonyaka. |
| Januwari 2027 | Umbiko waphakathi nonyaka we-Section 72 udinga ngomhla 25 Januwari 2027. Umeya kumele abeke ekomidini; athumele ku-National Treasury nendlunkulu yesifundazwe. I-Section 71 kaDisemba 2026 idinga. |
| Februwari 2027 | I-Section 71 kaJanuwari 2027 idinga. Ukulungisa ibhajethi yezinguquko uma kunconyiwe ku-Section 72. Hlela ukubeka ekomidini. |
| Ndasa 2027 | I-Section 71 kaFebruwari 2027 idinga. Ukubeka kombiko wonyaka (ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka ngo-30 Juni 2026). Ibhajethi yezinguquko ibekwa futhi yamukelwa uma isebenza. |
| Ephreli 2027 | I-Section 71 kaNdasa 2027 idinga. Ukulungisa ibhajethi ye-2027/28: ukuhambisana kwe-IDP, izibikezelo zemali engenayo neyosizo, iprogramu yezimali. |
| Meyi 2027 | I-Section 71 kaEphreli 2027 idinga. Qedela idrafthi yebhajethi ye-2027/28; inkulumompango yekomidi nomphakathi; idrafthi ye-SDBIP. |
| Juni 2027 | I-Section 71 kaMeyi 2027 idinga. Ibhajethi ye-2027/28 kumele yamukelwe ngaphambi komhla 1 Julayi 2027 (ukuqala unyaka wezezimali omusha). Ukulungisa ukuvala kokuphela konyaka kwe-2026/27. |
Ukuthumela kwe-Section 71 kuphindaphindayo futhi akunakuxoxwa: idatha yenyanga ngayinye kumele ithunyelwe ngosuku ophakanyisiwe enyangeni elandelayo. Ukuze uthole ukuhola kwesinyathelo ngesinyathelo ngekuqukethwe nokuthumela, bheka Section 71 monthly report guide. Ukuze uthole umbiko waphakathi nonyaka owela ngoJanuwari, bheka Section 72 mid-year report guide.
Amagebe Avamile Nokutholakala Kokucwaninga
Ukuthumela i-Section 71 sekwedlule kuvame ukubalwa emibikweni ye-Auditor-General. Imbangela kuvame ukubambezeleka ukuvala kokuphela kwenyanga noma amabhalansi okuvumelanisa abuyele emuva. I-Section 72 ngezinye izikhathi ibekwa ekomidini ngaphandle kokuhlaziya okwanele kwemali engenayo neyosizo, okuholela ekutholakaleni ngekhwalithi yokugada ngonyaka.
I-AFS ethunyelwe ngemva komhla 31 Agasti ivusa ukungathobeli okubalulekile. Imibiko yonyaka ebekwa sekwedlule noma ngaphandle kwe-AFS egunyaziwe nombiko wokucwaninga kunciphisa ukulawulwa futhi idonsa ukugada kwezombusazwe nokugada. Ukunikeza umnini ociile nokusebenzisa ikhalenda yokubika i-MFMA ehlanganyelwe kunciphisa ingozi yalokhu okutholakele.
Izinsuku Ezinqunyiwe Eziqinile Zokubhalisa
- 31 Agasti 2026 — I-AFS yonyaka wezezimali we-2025/26 kumele ithunyelwe ngaphakathi kwezinyanga ezimbili kokuphela konyaka (30 Juni 2026). Ukuthumela sekwedlule kukwehluleka kokuthobela okubalulekile.
- 25 Januwari 2027 — Umbiko waphakathi nonyaka we-Section 72 kaJulayi–Disemba 2026 kumele ubekwe ekomidini futhi uthunyelwe ku-National Treasury nendlunkulu yesifundazwe. Umeya ubeka; isikhulu se-akhawunti ne-CFO balungisa.
- Ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka — Umbiko wonyaka (kuhlanganise i-AFS nombiko wokucwaninga) kumele ubekwe ekomidini. Kwe-2025/26, lokho kusho ngasekupheleni kukaJanuwari 2027. Amanye amakomidi abeka ngekota yokuqala (isb. Ndasa) kuya ngekuqedwa kokucwaninga nezikheduli zekomidi.
- Ngaphambi komhla 1 Julayi 2027 — Ibhajethi yonyaka wezezimali we-2027/28 kumele yamukelwe. Amamasipala amaningi ayamukela ngoJuni.
Maka lokhu ekhalendeni yebhizinisi lakho futhi unikeze abanini. Ukushiya noma yikuphi kuzovele embikweni olandelayo we-Auditor-General futhi kunganciphisa inqubekela phambili yokucwaninga okuhlanzekile.
Amaphuzu Okuhlala Esimweni
Sebenzisa ikhalenda yokubika eyodwa. Gcina ikhalenda eyinhloko eyodwa (lena noma inguqulo yakho) futhi uyabelane ngayo nezimali, ukusebenza, nehhovisi likaMphathi Womasipala. Yibuyekeze lapho i-National Treasury noma isifundazwe sakho sikhipha amapheshana amasha.
Vala inyanga ngesikhathi. I-Section 71 incike ekuvaleni kokuphela kwenyanga ngesikhathi. Uma i-general ledger yakho, ukuvumelanisa kwebhange, nokuvumelanisa kwemali engenayo kungavali ngemalanga ambalwa enyangeni elandelayo, i-Section 71 izobe sekwedlule. Yakha ikhophi lokuphela kwenyanga futhi uhlale nakho.
Lungisa i-Section 72 ngoDisemba. Ungalindi kuze kube nguJanuwari. NgoDisemba unezinyanga ezinhlanu zamangempela; sebenzisa leyo nyanga ukubhala izigaba zemali engenayo neyosizo, uqoqe ulwazi lokusebenza, futhi uthole ukuhlolwa kokuthi ibhajethi yezinguquko iyadingeka yini. UJanuwari kumele ube wokuqedwa, ukusayina, nokubeka.
Qala ukulungisa i-AFS masinyane. Ukuvala kokuphela konyaka kwe-2025/26 kwenzeka ngoJulayi 2026; i-AFS idinga ngomhla 31 Agasti. Lokho kunikeza cishe izinyanga ezimbili. Vumelanisa amabhalansi abalulekile (imali, abanikwe, abakhokhelwayo, izimpahla) unyaka wonke ukuze kokuphela konyaka kube ukuqoqa nokudalulwa, hhayi ukuthola. Hambisa ichathi lakho le-akhawunti ne-mSCOA ne-GRAP ukuze i-AFS ikhiqizwe kusukela edathini efanayo nemibiko yakho ye-Section 71.
Nikeza umnini owodwa ngansuku yokugcina. Konke okudlulisiwe okuyinhloko (ukuthumela i-Section 71, i-Section 72, i-AFS, umbiko wonyaka, ibhajethi), nikeza umnini oyedwa onesibopho sokuhlangabezana nosuku. Khulisa izingozi masinyane ukuze umphathi womasipala nomeya bakwazi ukungena.
Sebenzisa izinhlelo ezisekela ukubika kwe-MFMA. Lapho i-Section 71 ne-Section 72 zikhiqizwa kusukela edathini yomthombo ofanayo ne-general ledger, izinsuku zokugcina zilula ukuhlangabezana futhi i-Auditor-General ithola kakhulu ulwazi oluhlangene, oluthembekayo. Isoftware eyakhelwe ukubika kwemasipala ne-mSCOA inciphisa ukusebenza kabusha namaphutha okuvumelanisa. Ukuze uthole uhlaka obanzi wokuthuthukisa umphumela wokucwaninga, bheka umhlahlandlela wethu how to achieve a clean municipal audit.
Kubhekiswe Kubani
Le khalenda yokubika i-MFMA isebenza kuwo wonke amamasipala aseNingizimu Afrika: asemadolobheni amakhulu, ezifundazweni, nasekhaya. I-CFO nethimba lezimali banini ukuthumela i-Section 71 ne-Section 72 nokulungisa i-AFS. Umphathi womasipala nomeya banesibopho sokubeka ekomidini nokuthobela konke. Amathimba okusebenza nekomidi labaculi bandisa umbiko waphakathi nonyaka nombiko wonyaka. Amamasipala amancane abanabasebenzi abalimited kuvame ukuzuza kakhulu ekhalendeni eyodwa, ehlanganyelwe ukuze wonke umuntu abone izinsuku zokugcina nezincike ezinofanayo.
Isifinyezo
Ikhalenda yokubika i-MFMA ye-2026/27 yakhiwe ngezinsika ezine: ukuthumela kwenyanga ye-Section 71, umbiko we-Section 72 waphakathi nonyaka ngomhla 25 Januwari, i-AFS ithunyelwe ngaphakathi kwezinyanga ezimbili kokuphela konyaka (31 Agasti kwe-2025/26), nokubeka umbiko wonyaka ngaphakathi kwezinyanga eziyisikhombisa kokuphela konyaka, kanye nokumukela ibhajethi ngaphambi kokuqala unyaka wezezimali omusha. Gcina le khalenda ibonakale, unikeze abanini ngansuku yokugcina ngayinye, futhi ubheke ukuvala kokuphela kwenyanga nokulungisa kokuphela konyaka njengamaqeqesho onyaka wonke.
Ukuze uthole ukuhola okunemininingwane ngalolo hlobo lwembiko ngamunye, sebenzisa Section 71 monthly report guide, Section 72 mid-year report guide, ne-MFMA compliance requirements for 2026. Ukuze uthole indlela yesinyathelo ngesinyathelo yokuthuthukisa umphumela wokucwaninga, bheka how to achieve a clean municipal audit. Ukuze ukhiphe imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso futhi uhlale phezulu nale khalenda yokubika i-MFMA, bheka i-Dolobha.
Ibhalwe ngu
Dolobha Team