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Kulandzelela kwe-mSCOA ne-MFMA mscoa chart of accounts municipal finance mfma compliance national treasury south-africa

I-mSCOA Chart of Accounts: Umhlahlandlela Ophelele we-2026 Wamasipala ase-SA

Dolobha Team 9 imizuzu kufundza
I-mSCOA Chart of Accounts: Umhlahlandlela Ophelele we-2026 Wamasipala ase-SA

Ohlelweni lokucwaninga lomasipala lwango-2022–23, kuphela ama-16% amamasipala aseNingizimu Afrika azuze ukucwaninga okuhlanzekile. Enye yezinto eziyinhloko zemibono ekhishwayo nephambene kwakukusebenzisa okungalungile noma okungaphelele kwe-Municipal Standard Chart of Accounts (mSCOA). Ngaleso sikhathi, amamasipala ayi-15 abhalise izindleko ze-ICT eziyiziro ezitatimendeni zezimali zonyaka — hhayi ngoba abengasisebenzisanga ubuchwepheshe, kodwa ngoba behluleke ukuyihlukanisa nokuyibika ngendlela efanele. Lolo phutha luvusa okutholakele kwe-Auditor-General, lunciphisa ukuthembeka, futhi lwenza kubenzima amamasipala ukuhlela nokubudgeta. Lona umhlahlandlela we-mSCOA chart of accounts ubhalelwe aba-CFO bomasipala nabasebenzi bezimali abadinga ireferensi ekuqobo, enegunya: i-mSCOA yini, izigaba eziyisikhombisa zisebenza kanjani, ukuhlukanisa kwehlela kuphi, nendlela yokusebenzisa nokugcina ukuthobela.

Yini i-mSCOA chart of accounts?

I-Municipal Standard Chart of Accounts (mSCOA) iyohlaka lokuhlukanisa olufanayo olwazi lonke amamasipala aseNingizimu Afrika kumele alusebenzise ukuze arekhode futhi abike imisebenzi yezezimali. Iyalelwa yi-Local Government: Municipal Finance Management Act 56 of 2003 (MFMA) ne-Municipal Standard Chart of Accounts Regulations (njengoba zishintshiwe). I-National Treasury igcina futhi ishicilela isakhiwo se-mSCOA ukuze idatha yezezimali yomasipala iqhathaniswe phakathi kwamamasipala, iqoqwe ezingeni lesifundazwe nelesizwe, futhi icwaningwe ngendlela ehlangene.

Ngolimi olusobala: yonke irandi umasipala owenza, asebenzisa, noma okweleyo kumele inikezwe isethi yamakhodi ajwayelekile. La makhodi aphendula ubani, ini, kuphi, nokuthi ngani — i-fund iphi, i-function iphi, i-item (uhlobo lwemali engenayo noma eyosizo) iphi, iprojekthi noma isifunda iphi, njalonjalo. Lapho wonke umasipala esebenzisa ichathi le-akhawunti elifanayo nemithetho yokuhlukanisa, i-National Treasury ne-Auditor-General zingaqinisekisa ukuthi izitatimende zezimali ziphelele, ziyafana, futhi ziyathobela. Lapho ukuhlukanisa kungalungile noma kusilele, uthola uhlobo lokutholakele kokucwaninga esesijwayele: ukushiywa okubalulekile, ukungathobeli i-MFMA, nokungabi nezinto eziyiziro noma ezingenangqondo (njengezindleko ze-ICT eziyiziro) ezingavezi iqiniso.

Ukuqonda nokusebenzisa i-mSCOA chart of accounts ngakho akukho okukhethwa. Kungidingo kwemthetho futhi yisisekelo sokubika kwezimali zomasipala okuthembekayo. Okusele kwalona umhlahlandlela kuchaza izigaba eziyisikhombisa ze-mSCOA, ukuthi ukuhlukanisa kusebenza kanjani ekuqobo, amaphutha avamile, nendlela yokusebenzisa i-mSCOA emasipaleni wakho. Ukuze uthole isishumo solimi olusobala se-mSCOA nokuthi kubaluleke ngani, bheka what is mSCOA.

Izigaba Eziyisikhombisa Ze-mSCOA Zichazwe

Uhlaka lwe-mSCOA lukhiwe ngezigaba eziyisikhombisa. Umsebenzi ngamunye kumele uhlukaniswe kulezi zigaba ukuze ubikwe ngendlela efanele ezitatimendeni zezimali zonyaka nasekuthumeleni ku-National Treasury.

Isigaba Sephrojekthi

Isigaba sephrojekthi sikhomba iprojekthi ethile (uma ikhona) umsebenzi ohlobene nayo. Amaphrojekthi ezezimali, izibonelelo eziboshwe ezinhlelweni ezithile, nezinhloso ezigcotshwe abanikeli ziyizibonelo ezivamile. Akukho msebenzi wonke unekhodi yephrojekthi — kuphela lawo ahlobene nephrojekthi echaziwe. Ukusebenzisa isigaba sephrojekthi ngendlela efanele kuqinisekisa ukuthi ukubika okusekelwe kuphrojekthi (isb. ngezibonelelo ezinemibandela noma izinhlelo zezinsiza) kunembile futhi kuyacwaningeka. Ukuhlukanisa kabi noma ukushiya isigaba sephrojekthi ngezindleko ezigcotshwe ngesibonelelo kuyimbangela evamile yokutholakele kwe-Auditor-General.

Isigaba Se-Fund

Isigaba se-fund sikhomba ukuthi umsebenzi ungaphansi kwefund iphi. Amamasipala avame ukusebenza ngamafund amaningi: i-operating fund (noma i-general fund), i-water fund, i-electricity fund, i-sanitation fund, nezinye njengoba kuchazwe esakhiweni sefund somasipala. Imali engenayo neyosizo kumele yabelwe efundini efanele ukuze isimo sezimali nokusebenza kwefund ngayinye kubikwe ngokwehlukene. Ukuhlanganisa amafund — isibonelo, ukurekhoda imali engenayo kagesi ku-operating fund — kugqekeza izitatimende zamafund futhi kungaholela ekungathobeleni i-MFMA nemithetho ye-mSCOA.

Isigaba Se-Function

Isigaba se-function sichaza umsebenzi womasipala noma indawo yesevisi. Izibonelo zihlanganisa ukuphatha, izinsevisi zomphakathi, ukuphepha komphakathi, imigwaqo nezokuthutha, amanzi, ugesi, ukulawulwa kwemfucuza, nokuhlela. I-National Treasury inikeza uhlu olujwayelekile lwamakhodi emisebenzi. Ukuhlukanisa okulungile kwemisebenzi kubalulekile ekubikeni kwesigaba nasekuphenduleni imibuzo efana nathi “sisebenzise malini ekuphepheni komphakathi?” noma “imali yethu engenayo yamanzi yayiyini?” Amakhodi emisebenzi angalungile anciphisa usizo lwe-AFS futhi avame ukuvusa okutholakele kokushiywa okubalulekile.

Isigaba Se-Item

Isigaba se-item siyohlobo lwemali engenayo noma eyosizo. Liphendula ukuthi luhlobo luni lomsebenzi: izindleko zabasebenzi, ukuthenga okuningi, ukuncipha kwenani, izibonelelo ezitholiwe, amanani nentela, inzuzo, njalonjalo. Isigaba se-item singesinye sezingxenye ezinemininingwane kakhulu kuchathi le-mSCOA le-akhawunti; ukuhlukanisa kwe-item kwe-National Treasury kubanzi ukuze idatha efanayo iqoqwe kuwo wonke amamasipala. Amaphutha lapha — njengokurekhoda izindleko ze-ICT ngaphansi kwe-item engalungile (noma hhayi nhlobo, okuholela ezindlekweni ze-ICT eziyiziro ku-AFS) — aphakathi kwamaphutha avamile okuhlukanisa.

Isigaba Se-Region

Isigaba se-region (noma isigaba sezwe) sikhomba indawo yezwe umsebenzi ohlobene nayo, lapho kusebenzayo. Lokhu kusetshenziselwa amamasipala adinga ukubika nge-ward, isifunda, noma okunye ukuhlukanisa kwezwe. Akukho msebenzi wonke odinga ikhodi yeregion; kuya ngezidingo zokubika zomasipala wakho nangokudaleka komsebenzi. Lapho ukubika kweregion kuyadingeka, amakhodi eregion angalungile noma asilele angathinta ukunemba kwemibiko yezwe futhi, kwezinye izimo, ukubika kwezibonelelo noma ukwabiwa.

Isigaba Se-Costing

Isigaba se-costing sisekela ukwabiwa kwezindleko nokubala izindleko ngokusebenza. Sisetshenziselwa ukubeka izindleko emisebenzini ethile, ezindaweni zezindleko, noma ezinhlelweni. Lesi sigaba sisiza amamasipala baqonde inani eliyiqiniso lokuletha izinsevisi futhi sisekela ukubudgeta nokusetha amanani. Ukusebenzisa kabi noma ukushiya isigaba se-costing kungenza kubenzima ukubonisa ukubuyiselwa kwezindleko noma ukulungisa amanani nezibonelelo ngokuhambisana ne-MFMA nenqubomgomo yezimali zomasipala.

I-Municipal Standard Classification (MSC)

Isigaba se-Municipal Standard Classification (MSC) sinikeza izigaba ezijwayelekile ezingezezelayo ezigcwalisa ezinye izigaba. Sisetshenziselwa izidingo zokubika nokuhlaziya ezithile ezibekwe yi-National Treasury. I-MSC iqinisekisa ukuthi uhlobo oluthile lwemisebenzi (isb. ngokudaleka kwezomnotho noma iprogramu) lingabikwa ngendlela ehlangene. Amathimba ezimali kumele asebenzise isakhiwo se-MSC samanje njengoba sishicilelwe yi-National Treasury futhi aqinisekise ukuthi yonke imisebenzi efanelekile ihlukaniswe ngokufanayo. Ndawonye, lezi zigaba eziyisikhombisa zakha ichathi le-mSCOA le-akhawunti. Yonke imisebenzi ethinta izitatimende zezimali kumele inikezwe amanani esigaba afanele ukuze i-general ledger nemibiko elandela ihambisane nesakhiwo se-mSCOA esilinganisiwe. Ukuze uthole imithetho yokuhlukanisa ebanzi nokuhola isigaba ngesigaba, bheka mSCOA segment classification explained.

Indlela Ukuhlukanisa Kwe-mSCOA Kusebenza Ekuqobo

Ukuhlukanisa ekuqobo kusho ukuthi noma nini umsebenzi uthathwa — inkokhelo, irisidi, i-journal — umuntu noma uhlelo olungena lukhetha amakhodi afanele esigabeni ngasinye esebenzayo. Inhlanganisela yamakhodi esigaba inquma ukuthi umsebenzi uzovela kanjani emibikweni nasezitatimendeni zezimali zonyaka.

Isibonelo: Amaholo abasebenzi bokulungisa amanzi.
Umsebenzi ungakhodwa kanjena: Fund = Water Fund; Function = Water; Item = Izindleko zabasebenzi (ngekhodi ye-item efanele yamaholo); Project = empty (uma kungesi yephrojekthi ethile); Region = indawo yendawo yokulungisa uma ukubika kweregion kusetshenziswa; Costing = Umsebenzi wokulungisa amanzi. Uma noma yini yalezi ingalungile — isibonelo, Function = Administration esikhundleni se-Water — i-AFS izoshaya kabi izindleko zamanzi futhi inkulule izindleko zokuphatha.

Isibonelo: Isibonelelo esitholiwe sophrojekthi yezinsiza ethile.
Fund = Operating (noma ifund elikhethiwe lesibonelelo); Function = umsebenzi owethula iprojekthi (isb. Imigwaqo); Item = Izibonelelo ezitholiwe; Project = ikhodi yephrojekthi ethile yephrojekthi yezinsiza; Region ne-Costing njengoba kuyadingeka. Ukushiya ikhodi yephrojekthi kungaholela ekuthi imibandela yezibonelelo ingalandelelwa futhi ekutholakaleni kwe-Auditor-General ekubikeni kwezibonelelo ezinemibandela.

Isibonelo: Ukubhalisa kwesoftware ye-ICT.
Fund = Operating (ngokuvamile); Function = Administration (noma Corporate Services, kuya ngohlu lwemisebenzi yakho); Item = i-item ye-mSCOA efanele yezindleko ze-ICT/software. Uma ikhodi ye-item ingalungile noma umsebenzi ungahlukaniswanga ngaphansi kwe-item ehlobene ne-ICT, umphumela ungaba yiziro noma izindleko ze-ICT ezingalungile ku-AFS — uhlobo oluphelele lokuhluleka okwaholela ekuthi amamasipala ayi-15 abike izindleko ze-ICT eziyiziro. Ukunemba ezingeni le-item kubalulekile.

Amathimba ezimali kumele asebenze kusukela kudokhumenti yokumephu ehlanganisa ichathi le-akhawunti (noma isakhiwo se-akhawunti yesoftware yomasipala/ye-ERP) nezigaba ze-mSCOA namakhodi. Ukuqeqeshwa nezinqubo eziqondile kunciphisa ingozi yokuhlukanisa okungahlelekile noma okungalungile. Ukuze uthole imininingwane ebanzi ngamaphutha avamile, bheka common mSCOA classification errors.

Amaphutha Avamile Okuhlukanisa Avusa Okutholakele Kwe-Auditor-General

Imibiko ye-Auditor-General iphinde iphakamise izinkinga zokuhlukanisa nokudalulwa ezihlobene ne-mSCOA. Amaphethini alandelayo aphakathi avamile futhi abulalayo kakhulu.

  • Amakhodi e-item angalungile noma asilele — Imali engenayo noma eyosizo irekhodiwe ngaphansi kwamakhodi e-item angalungile (isb. izindleko ze-ICT hhayi ngaphansi kwezinto ze-ICT) noma ingahlukaniswanga nhlobo, okuholela ezibalo eziyiziro noma ezingenangqondo ku-AFS. Lokhu kunciphisa ngqo ukuthembeka kwezitatimende zezimali.
  • Ukuhlukanisa kwe-function okungalungile — Imisebenzi yabelwe umsebenzi ongalungile (isb. izindleko zamanzi ekuphathweni), igqekeza ukubika kwesigaba futhi yenza kungenzeki ukuqhathanisa ukusebenza phakathi kwamamasipala noma ukubamba umsebenzi ofanele ngokuponsa.
  • Amaphutha e-fund — Imali engenayo noma eyosizo irekhodiwe efundini engalungile, noma ingabelwanga efundini, okuholela ezitatimendeni zamafund ezingalungile nengozi yokungathobeli ukugodwa noma izidingo ze-fund ezithile.
  • Amakhodi ephrojekthi asilele noma angalungile — Izindleko zezibonelelo ezinemibandela noma eziphrojekthi ezingahlobene nesigaba sephrojekthi esifanele, okuholela ekutholakaleni ngokuthobela izibonelelo nokubika kwephrojekthi.
  • Amakhodi angahambelani noma aphelelwe yisikhathi — Ukusebenzisa amakhodi e-mSCOA amadala noma ashintshiwe ngemva kokuthi i-National Treasury ibuyekeze uhlaka, noma ukusebenzisa amakhodi ngendlela engahambelani kumisebenzi efanayo.
  • Ukugcwalisa kwesigaba okungaphelele — Ukushiya izigaba zingenalutho lapho ziyadingeka, noma ukusebenzisa amakhodi “okubamba konke” esikhundleni sokuhlukanisa okunemininingwane okulungile.

La maphutha avame ukuhlanganiswa lapho amamasipala ethembele ekhodeni ngesandla ngaphandle kokuqinisekisa. Ukuqeqeshwa, izinqubo eziqondile, ne-software eqinisekisa isakhiwo se-mSCOA futhi iqinisekise ukuhlukanisa kunciphisa kakhulu ingozi. Ukuze uthole umbono obanzi walokho abacwaningi abakufunayo, bheka how to achieve a clean municipal audit ne-MFMA compliance requirements for 2026.

Isinyathelo Ngesinyathelo: Indlela Yokusebenzisa i-mSCOA Emasipaleni Wakho

Ukusebenzisa noma ukuthuthukisa ukuthobela i-mSCOA kuyinqubo ehlelekile. Izinyathelo ezilandelayo zinikeza i-roadmap ekuqobo.

1. Thola isakhiwo se-mSCOA samanje.
Landa uhlaka lwe-mSCOA lwamuva, izincazelo zezigaba, nohlu lwamakhodi ku-National Treasury. Qiniseka ukuthi usebenzisa inguqulo esebenza unyaka wakho wezezimali. Gcina ilogi yezinguquko lapho i-Treasury ikhipha izibuyekezo.

2. Mepha ichathi lakho le-akhawunti samanje ku-mSCOA.
Bhala phansi yonke i-akhawunti (noma inhlanganisela ye-akhawunti) ku-general ledger yakho futhi unikeze amanani esigaba se-mSCOA afanele kuyo ngayinye. Lapho i-akhawunti eyodwa ingasetshenziselwa ukuhlukanisa okuningi (isb. imisebenzi ehlukene), chaza imithetho ukuze abasebenzisi bakhethe amakhodi afanele ezingeni lomsebenzi. Bhala phansi lokhu ukumephu futhi ukugcine ngaphansi kokulawulwa kweversion.

3. Hlela uhlelo lwakho lwezezimali.
Uma usebenzisa isoftware yomasipala noma ye-ERP, hlela ichathi le-akhawunti nemithetho yokuqinisekisa ukuze kuveze isakhiwo se-mSCOA. Izigaba eziyisibopho kumele ziphoqelelwe (isb. i-Fund ne-Function ziyadingeka njalo); inhlanganisela yamakhodi angekho emthethweni kumele ivinjwe. Amachathi e-mSCOA ahleliwe ngaphambili anciphisa isikhathi sokumisa naphutha lokuhlukanisa.

4. Qeqesha abasebenzi bezimali nebhajethi.
Qinisekisa ukuthi wonke umuntu obamba noma ogunyaza imisebenzi uyaqonda izigaba eziyisikhombisa, ohlu lwamakhodi, nokumephu kwakho. Sebenzisa izibonelo zangempela zomasipala wakho. Gcizelela umthelela wokuhlukanisa kabi ku-AFS nasemiphumeleni yokucwaninga.

5. Qala ukuvumelanisa noma ukuhlola.
Ngaphambi nangemva kokusebenza, vumelanisa isampula yemisebenzi nezigaba ze-mSCOA. Hlola ukuthi izinombolo eziyinhloko (isb. izindleko zabasebenzi, izibonelelo, i-ICT) ziyahambisana nezilindelwe nangezikhathi zangaphambilini lapho kusebenzayo. Phenya futhi ulungise ukuhlukanisa kabi.

6. Shumeka ukuqinisekisa nokubuyekeza.
Sebenzisa ukuqinisekisa kohlelo (isb. ama-dropdown avinjwe amakhodi avumelekile, amasimu ayisibopho) nokubuyekeza okwezikhathi kwemisebenzi enenani eliphakeme noma enengozi ephezulu. Yenza ukuthobela i-mSCOA kube yingxenye yamakhophi okuphela kwenyanga nokuphela konyaka.

7. Hlela izibuyekezo.
Lapho i-National Treasury ishintsha uhlaka lwe-mSCOA, hlola umthelela ekumepheni kwakho nasekulungiseni kohlelo, buyekeza kokubili, qeqesha kabusha lapho kudingeka, futhi udlulisele izinguquko kuwo wonke abasebenzisi.

Lolu qeqesho, olusekelwe yizinhlelo neziko ezifanele, kubeka umasipala wakho esimweni esinamandla kakhulu ukuze zuze ukucwaninga okuhlanzekile nokubika okuthembekayo. Ukuze uthole isethi ephelele yezilindelwe zokulawula, bhekisela ku-MFMA compliance requirements for 2026.

Indlela I-Software Izenza Ngayo Ukuthobela i-mSCOA Ngokuzenzakalelayo

Ukukhoda ngesandla kunengozi, ikakhulukazi lapho abasebenzi bephoqelekile futhi ohlu lwamakhodi lude. Isoftware yezezimali yomasipala yesimanje inganciphisa leyo ngozi ngokwakha i-mSCOA phakathi kohlelo.

Uhlelo olenzelwe amamasipala aseNingizimu Afrika lunga lungisa ngaphambili ichathi le-akhawunti ukuze luhambisane nezigaba ze-mSCOA samanje nohlu lwamakhodi. Esikhundleni sokwakha isakhiwo kusukela ekuqaleni, amathimba ezimali aqala kusukela kuthemplethi ethobelayo futhi alilungise kuphela lapho izinketho zomasipala zivumelekile. Lokho konga isikhathi futhi kunciphisa ithuba lamaphutha esakhiweni.

Ukuqinisekisa lapho kuthathwa kubaluleke ngokulinganayo. Lapho umsebenzisi ungena umsebenzi, uhlelo lunga luphoqe izigaba eziyisibopho (isb. i-Fund, i-Function, i-Item), uvimbe izinketho kumakhodi avumelekile, futhi uxwayise noma uvimbe inhlanganisela angekho emthethweni. Lokho kuvimbela amaphutha amaningi okuhlukanisa aholela ezindlekweni ze-ICT eziyiziro, ukubika kwemisebenzi okungalungile, noma ukwabiwa kwefund okungalungile. Ezinye izinhlelo zisekela isiphakamiso ngokuzenzakalelayo samakhodi ngokusekelwe kumthengisi, i-akhawunti, noma iphethini yomlando — ngaphandle kokudlula isidingo sokubuyekeza komuntu lapho kufanele.

Ukubika nokuvumelanisa kuba lula lapho i-general ledger isethobela i-mSCOA: imibiko ejwayelekile nama-schedule e-AFS angadonsa ngqo kusukela ekuhlukaniseni okusetshenziswayo lapho kuthathwa. Akudingeki ukukhoda kabusha noma ukwabela kabusha ekupheleni konyaka, okuyindawo amamasipala amaningi abeka khona amaphutha noma ukubambezeleka.

Lapho uhlola isoftware yomasipala, cabanga ukuthi ingaba ilungisa ngaphambili ichathi le-mSCOA le-akhawunti futhi iqinisekisa ukuhlukanisa lapho kuthathwa; lokho kuyakhono kusekela uhlobo lokubika okuthembekayo okusekela how to achieve a clean municipal audit.

Imithombo Ebalulekile Nereferensi

Ukuhlala uthobela ichathi le-mSCOA le-akhawunti kudinga ukusebenzisa imithombo esemthethweni nokuhlala usuku nezinguquko. Le mithombo ilandelayo ibalulekile amathimba ezimali zomasipala.

  • I-National Treasury — mSCOA:
    I-National Treasury ishicilela uhlaka lwe-Municipal Standard Chart of Accounts, izincazelo zezigaba, ohlu lwamakhodi, nemihlahlandlela yokusebenzisa. Hlola iwebhusayithi ye-Treasury ukuze uthole inguqulo ye-mSCOA yamanje noma yimapheshana noma izichibiyelo ezithinta unyaka wakho wezezimali.

  • I-MFMA nomthetho ohlobene:
    I-Local Government: Municipal Finance Management Act 56 of 2003 (Umthetho 56 wango-2003) ne-Municipal Standard Chart of Accounts Regulations (njengoba zishintshiwe) yisisekelo semthetho se-mSCOA. Qiniseka ukuthi ithimba lakho lezomthetho noma lokulawula linezindlela zokuthola izichibiyelo zamuva nokuthi izinqubo zakho ziyahambisana noMthetho nemithetho.

  • I-Auditor-General South Africa:
    Imibiko ejwayelekile ye-Auditor-General ekulawulweni komasipala kanye nemibiko yokucwaninga yomasipala ngamunye igcizelela okutholakele okuphindaphindekayo ezitatimendeni zezimali nasekuthobeleni. Ukubuyekeza lokhu kusiza amathimba ezimali balindele futhi bakhiphe izinkinga zokuhlukanisa nokudalulwa ezivamile.

  • I-CIGFARO (Chartered Institute of Government Finance, Audit and Risk Officers):
    I-CIGFARO inikeza ukuqeqeshwa, ukuhola, nokuxhumana nabochwepheshe bezimali kahulumeni eNingizimu Afrika. Imicimbi yabo nemathuluzi kuvame ukuhlanganisa i-mSCOA, ukuthobela i-MFMA, nokulungele ukucwaninga.

Sebenzisa le mithombo ukuze uqinisekise ukusebenzisa kwakho, uqeqeshe abasebenzi, futhi ugcine ukumephu kwakho kwe-mSCOA nezinqubo zihambisane ne-National Treasury ne-MFMA. Ukuhlanganisa nezinqubo eziqondile nesoftware efanele, ukusebenzisa ichathi le-mSCOA le-akhawunti okusebenzayo kungenye yezinyathelo eziphumelelayo kakhulu umasipala wakho angazithatha ukuze afinyelele ekubikeni kwezimali okuthembekayo nemiphumela yokucwaninga ezinhle.

Ichathi le-mSCOA le-akhawunti elilungile yisisekelo sokubika okuthobela i-MFMA nemiphumela yokucwaninga enamandla. Bheka ukuthi i-Dolobha isiza kanjani amamasipala ukukhipha imibiko ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso, nechathi le-akhawunti nokuqinisekisa kwakhiwe ngaphakathi.

Ibhalwe ngu

Dolobha Team

Sithinte