Ukuhlukanisa Izigaba Ze-mSCOA Kuchaziwe | Umhlahlandlela Wamasipala

Ukuhlukanisa okungalungile noma okungaphelele kwezigaba ze-mSCOA kuyimbangela ephindaphindekayo yokushiywa okubalulekile nemibono yokucwaninga ekhishwayo emasipaleni aseNingizimu Afrika. Imibiko ye-Auditor-General iphinde ibale amaphutha okuhlukanisa ku-Project, Fund, Function, Item, Region, ne-Costing njengokuholela ekubikeni kwesigaba okungathembeki nasekuthumeleni i-Section 71. Ngakho ukuthola ukuhlukanisa kwesigaba kulungile kubalulekile emiphumeleni yokucwaninga nasekuhlangabezanen nezidingo ze-National Treasury ne-Municipal Finance Management Act (MFMA) zokubika. Lona umhlahlandlela wokuhlukanisa izigaba ze-mSCOA uchaza isigaba ngasinye sezigaba eziyisithupha ngolimi olusobala, nezinchazelo, isakhiwo, nezibonelo eziqobo ukuze amathimba ezimali ahlukanise imisebenzi ngendlela efanele futhi anciphise ingozi yokucwaninga. Ukuze uthole uhlaka obanzi, bheka mSCOA chart of accounts guide kanye nokwethulwa kolimi olusobala kwe-mSCOA.

1. Isigaba Sephrojekthi

Inhloso. Isigaba sephrojekthi sikhomba iprojekthi ethile (uma ikhona) umsebenzi ohlobene nayo. Liphendula: “Ingabe le mali engenayo noma eyosizo iboshwe kuphrojekthi echaziwe, futhi uma kunjalo, iyiphi?” Akukho msebenzi wonke unekhodi yephrojekthi; kuphela lawo ahlobene nephrojekthi yezimali, iprogramu egunyazwe ngesibonelelo, noma nephrojekthi echaziwe yinye edinga. Ukusebenzisa isigaba sephrojekthi ngendlela efanele kubalulekile ekubikeni kwezibonelelo ezinemibandela, ukulandelela izinhlelo zezinsiza, nobufakazi bokucwaninga bokuthi izindleko zisetshenziselwe inhloso ehlosiwe.

Isakhiwo. Amaphrojekthi ngokuvamile ahlukaniswa amaphrojekthi ezezimali (isb. itangi elisha, ukuthuthukiswa komgwaqo, ukushintshwa kweflithi) nemisebenzi yokusebenza ekhodwa iprojekthi (isb. iprogramu yokukhulisa amandla eboshwe isibonelelo esithile). I-National Treasury nerejista yephrojekthi yomasipala wakho zichaza amakhodi ephrojekthi avumelekile. Iphrojekthi ngayinye kumele ibe nekhodi eyingqayizive, incazelo eciile, noma (lapho kusebenzayo) ukuxhumanisa nesibonelelo noma ivoti lebhajethi eliyigcotsha.

Indlela yokumisa amakhodi ephrojekthi. Gcina irejista yamaphrojekthi ebhala phansi yonke iprojekthi esebenzayo, ikhodi yayo, igama, umthombo wefund, nomsebenzi. Lapho iprojekthi yezimali entsha noma iprogramu egunyazwe ngesibonelelo sivunywa, yengeza erejistri futhi uqiniseke ukuthi ikhodi itholakala ku-general ledger yakho noma isoftware yomasipala. Qeqesha abasebenzi bebhajethi nezimali ukuze lapho bebamba inkokhelo noma amarisidi ahlobene naleyo phrojekthi, bakhethe ikhodi yephrojekthi efanele. Ukushiya isigaba sephrojekthi ngezindleko ezigcotshwe ngesibonelelo kuyimbangela evamile yokutholakele kwe-AG.

Izibonelo. Inkokhelo kumkontraka ngomsebenzi “Ward 3 water pipeline upgrade” → Project = ikhodi yaleya phrojekthi yezimali. Ukuthola isibonelelo esinemibandela se-”Municipal Infrastructure Grant — water” → Project = ikhodi yephrojekthi ye-MIG yamanzi. Amaholo abasebenzi abaqashwe ngokugcwele kuphrojekthi yezinsiza ethile → Project = ikhodi yaleya phrojekthi. Amaholo okuphatha ejwayelekile angahlobene nephrojekthi → Project = empty (noma ikhodi yomasipala wakho “yengephrojekthi” uma usebenzisa eyodwa).

2. Isigaba Se-Fund

Inhloso. Isigaba se-fund sikhomba ukuthi umsebenzi ungaphansi kwefund iphi. Amamasipala eNingizimu Afrika avame ukusebenza ngamafund amaningi: i-general (operating) fund namafund agodwayo amanzi, ugesi, indawo yokuhlanzwa, nezinye njengoba kuchazwe esakhiweni sefund somasipala. Isigaba se-fund siqinisekisa ukuthi imali engenayo neyosizo yabelwa “ebhodweni” elifanele ukuze isimo sezimali nokusebenza kwefund ngayinye kubikwe ngokwehlukene, ngokuhambisana ne-MFMA nenqubomgomo yezimali zomasipala.

Isakhiwo. Amafund angaba agodwayo (isb. i-water fund, i-electricity fund) lapho imali engenayo neyosizo kumele ihlale ngaphakathi kwaleyo fund, noma ejwayelekile (i-operating fund) lapho kungenakho ukugoda. Izinhlobo zamafund ezisetshenziswa kakhulu zihlanganisa: i-operating fund (imisebenzi ejwayelekile yomasipala); i-capital fund (lapho umasipala ehlukanisa ukuxhasa izimali); i-conditional grant fund (noma amafund ahlukene ngesibonelelo ngasinye esikhulu, kuya ngenqubomgomo); i-unconditional grant fund (isb. equitable share); namafund ezinsiza (amanzi, ugesi, indawo yokuhlanzwa). Uhlaka lwe-mSCOA lwe-National Treasury nenqubomgomo yefund yomasipala wakho zichaza uhlu oluphelele.

Izibonelo. Amanani amanzi atholiwe → Fund = Water Fund. Inkokhelo yokuthenga ugesi obuningi → Fund = Electricity Fund. Amaholo abasebenzi be-Corporate Services (angabelwanga ensizeni ethile) → Fund = Operating Fund. I-equitable share etholiwe → Fund = Operating (noma i-Unconditional Grant Fund ngokwesakhiwo sakho). Isibonelelo esinemibandela esitholiwe kuphrojekthi ethile → Fund = ifund elikhethiwe lesibonelelo (isb. i-MIG fund). Ukurekhoda imali engenayo noma eyosizo efundini engalungile kugqekeza izitatimende zamafund futhi kungaphula imithetho yokugoda. Ukuhlukanisa okulungile kwefund kuyisibopho sokuthobela i-MFMA ne-mSCOA.

3. Isigaba Se-Function

Inhloso. Isigaba se-function sichaza isevisi noma umsebenzi umsebenzi ohlobene nawo. Liphendula: “Umsebenzi womasipala noma indawo yesevisi iphi le mali engenayo noma eyosizo ingaphansi kwayo?” Ukuhlukanisa okulungile kwemisebenzi kubalulekile ekubikeni kwesigaba ezitatimendeni zezimali zonyaka, ekuphenduleni imibuzo efana nathi “sisebenzise malini emanzini?” noma “imali yethu engenayo yamanzi yayiyini?”, nasekubambeni umnyango noma umsebenzi ofanele ngokuponsa.

Isakhiwo. Imisebenzi ihambisana nohlu olujwayelekile lwemisebenzi yomasipala olushicilelwe yi-National Treasury. Izigaba ezivamile zihlanganisa: ukulawula nokuphatha (ikomidi, umphathi womasipala, izinsevisi zomphakathi, izimali); izinsevisi zomphakathi (izindlu, umtapo wezincwadi, amathuna, ukuthuthukiswa komphakathi); ukuhlela nokuthuthukisa (ukuhlela kwedolobha, ukusebenzisa umhlabathi, ukuthuthukiswa kwezomnotho); impilo (impilo yemvelo, amakliniki lapho kusebenzayo); ukuphepha komphakathi (umlilo, ukulawulwa kwenhlekelele, umgwaqo); umdlalo nokuzijabulisa; ukuvikela imvelo; ukulawulwa kwemfucuza; amanzi; indawo yokuhlanzwa; ugesi; imigwaqo nezokuthutha; nezinye njengoba kuchazwe ohlu lwemisebenzi lwe-mSCOA. Ichathi lakho le-akhawunti nokubika kumele kusebenzise amakhodi emisebenzi afanayo ne-National Treasury ukuze idatha iqhathaniswe phakathi kwamamasipala.

Izibonelo. Amaholo abasebenzi bendawo yokulungisa amanzi → Function = Water. Inkokhelo yamathrekhi okuthutha imfucuza → Function = Waste Management. Amanani nentela (amanani empahla) → ngokuvamile Function = Governance/Administration noma ngokwenqubomgomo yakho “yemali engenayo ejwayelekile”. Isibonelelo esitholiwe sokwakha umgwaqo → Function = Roads and Transport. Izindleko zomthetho zecala lokucela ukuhlela → Function = Planning and Development. Ukuhlukanisa kabi umsebenzi (isb. ukukhoda izindleko zamanzi ngaphansi kwe-Administration) kugqekeza imibiko yesigaba futhi kuyimbangela evamile yokutholakele kokushiywa okubalulekile.

4. Isigaba Se-Item

Inhloso. Isigaba se-item sichaza ukudaleka kwemali engenayo noma eyosizo. Liphendula: “Luhlobo luni lwemali engenayo noma eyosizo?” — izindleko zabasebenzi, ukuthenga okuningi, ukuncipha kwenani, izibonelelo ezitholiwe, amanani, inzuzo, njalonjalo. Isigaba se-item singesinye sezinemininingwane kakhulu ku-mSCOA; ukuhlukanisa kwe-item kwe-National Treasury kubanzi ukuze idatha efanayo iqoqwe kuwo wonke amamasipala. Amaphutha lapha (isb. ukurekhoda izindleko ze-ICT ngaphansi kwe-item engalungile noma hhayi nhlobo) avame ukuholela ezintweni eziyiziro noma ezingenangqondo ku-AFS nasekutholakaleni kwe-AG.

Isakhiwo. Izinto zakhiwe izinto zemali engenayo (isb. amanani nentela, izindleko zesevisi, izibonelelo ezitholiwe, inzuzo, enye imali engenayo), izinto zezindleko (isb. izindleko zabasebenzi, ukuthenga okuningi, izinto zokusebenzisa, izinsevisi eziqashwe, ukuncipha kwenani, inzuzo ekhokhelwayo, izibonelelo ezekhokhelwayo), izinto zezimpahla (ukuhlukanisa ibhalansi), nezinto zezikweletu. Isigaba ngasinye sinohlu lwamakhodi; isibonelo, ngaphansi kwezindleko zabasebenzi ungaba namaholo, i-overtime, inkokhelo yekhefu, i-medical aid, imali ye-pension, nezinye izinto ezingezansi. Sebenzisa uhlu lwe-item lwe-National Treasury lwamanje futhi uqiniseke ukuthi i-general ledger yakho noma isoftware yomasipala isebenzisa amakhodi afanayo.

Izibonelo zamakhodi e-item avamile. Izindleko zabasebenzi (amaholo nemiholo); ugesi obuningi noma amanzi abaningi; izinto zokusebenzisa nezinto eziphelayo; izinsevisi eziqashwe (isb. ezomthetho, ukucwaninga, izinkontileka zokugcina); ukuncipha kwenani; inzuzo ekhokhelwayo; izibonelelo ezitholiwe (ezinemibandela, ezingenamibandela); amanani nentela; izindleko zesevisi (amanzi, ugesi, imfucuza, indawo yokuhlanzwa); inzuzo etholiwe.

Ngenkokhelo kumthengisi we-ICT yamalayisensi esoftware, i-item kumele ibe yi-item ye-mSCOA efanele yezindleko ze-ICT/software. Ukusebenzisa ikhodi “ezinsevisi eziqashwe” ejwayelekile ngaphandle kokuhlukanisa okulungile kwezingaphansi kuholele ekuthi amamasipala abike izindleko ze-ICT eziyiziro ku-AFS. Ukuze uthole okunye ngamaphutha avamile, bheka common mSCOA classification errors.

5. Izigaba Ze-Region Ne-Costing

Isigaba se-Region

Inhloso. Isigaba se-region (noma isigaba sezwe) sikhomba indawo yezwe umsebenzi ohlobene nayo, lapho umasipala wakho ebika ngezwe. Liphendula: “I-ward, isifunda, noma indawo iphi lokhu kusebenza kuyo?” Akukho msebenzi wonke odinga ikhodi yeregion; kuya ngezidingo zokubika zomasipala wakho nangokudaleka komsebenzi. Lapho ukubika kweregion kuyadingeka — isibonelo ngezindleko ze-ward noma ukubika kwezibonelelo ngendawo — amakhodi eregion angalungile noma asilele athinta ukunemba kwemibiko yezwe futhi angathinta ukuthobela imibandela yezibonelelo noma ukwabiwa.

Isakhiwo. Amakhodi eregion ngokuvamile ahambisana nama-ward (ama-ward okukhetha), noma ngamayunithi ezwe amakhulu (isb. isifunda, indawo) njengoba kuchazwe esakhiweni somasipala wakho. I-National Treasury inganikeza ukuhola ngokukhoda iregion; ngaphandle kwalokho umasipala wakho uchaza uhlu. I-ward noma iregion ngayinye inekhodi eyingqayizive. Imali engenayo neyosizo engabekwa endaweni ethile (isb. izindleko zephrojekthi ye-ward, izindleko zesevisi endaweni) kumele ikhodwe kuleyo region.

Izibonelo. Izindleko zephrojekthi yokulungisa umgwaqo ye-ward → Region = ikhodi ye-ward. Imali engenayo yamanzi kusukela kumamitha endaweni ethile → Region = ikhodi yaleya ndawo (uma ubika imali engenayo ngeregion). Amaholo ehhovisi eliyinhloko angabekwa e-ward eyodwa → Region = empty noma “ungabelwanga” ngokwenqubomgomo yakho. Lapho iregion iyisibopho kohlobo oluthile lwemisebenzi, qiniseka ukuthi yonke imisebenzi enjalo ikhodwa ngendlela ehlangene.

Isigaba se-Costing

Inhloso. Isigaba se-costing sisekela ukwabiwa kwezindleko nokubala izindleko ngokusebenza. Liphendula: “Indawo yezindleko noma umsebenzi iphi le ndleko kumele ibekwe kuwo?” Sisiza amamasipala baqonde inani eliyiqiniso lokuletha izinsevisi ezithile (isb. ukulungisa amanzi, ukuqoqa imfucuza) futhi sisekela ukubudgeta, ukusetha amanani, nokuhlaziya ukubuyiselwa kwezindleko ngokuhambisana ne-MFMA nenqubomgomo yezimali zomasipala.

Isakhiwo. Amakhodi e-costing amelela izindaweni zezindleko, imisebenzi, noma izinhlelo. Angahambisana neminyango, izimboni (isb. indawo yokulungisa amanzi, imisebenzi yamanzi angcolile), noma izinqubo. Isigaba sisetshenziselwa ukwabela izindleko eziqondile (ezibonakala zihlobene nendawo yezindleko eyodwa) nezindleko ezingaqondile (isb. i-IT ehlanganyelwe, izimali, noma izindleko zokuphatha ezabelwa kusisekelo esifana nokubalwa kwabasebenzi noma indawo). I-National Treasury nenqubomgomo yezindleko yomasipala wakho zichaza indlela izindleko ezingaqondile zabelwa ngayo; isigaba se-costing sigcina umphumela walokho ukwabiwa.

Indlela yokwabela izindleko ezingaqondile. Chaza isisekelo sokwabiwa (isb. amaphesenti ezindleko eziqondile, inani labasebenzi, amayunithi esevisi) futhi usisebenzise ngendlela ehlangene. Lapho indleko yenziwa engakwazi ukubekwa ngqo endaweni yezindleko eyodwa, yabela kusebenzise isisekelo esivumelwanayo futhi uyithumele ezigabeni ze-costing ezifanele. Bhala phansi indlela ukuze icwaningeke. Ukusebenzisa kabi noma ukushiya isigaba se-costing kwenza kubenzima ukubonisa ukubuyiselwa kwezindleko noma ukulungisa amanani nezibonelelo.

Izibonelo. Umsebenzi oqondile endaweni yokulungisa amanzi → Costing = Indawo yokulungisa amanzi. Ukuthenga amakhemikhali abuningi kuleyo mbi → Costing = Indawo yokulungisa amanzi. Ingxenye yezindleko ze-IT ebelwe umsebenzi wamanzi → Costing = Water (noma Water IT allocation). Izindleko zezezimali zomphakathi ezelwe kuwo wonke imisebenzi → Costing = indawo yezindleko yomsebenzi ngayinye ngokuhlelo lokwabiwa kwakho.

6. Izibonelo Eziqoshiwe

Iphrojekthi yezinsiza zamanzi

Ake sithi umasipala wakho ukhokhela umkontraka u-R2,5 million ngomsebenzi wokuthuthukiswa kwepayipi yamanzi e-Ward 5, oxhaswe yi-Municipal Infrastructure Grant (MIG).

• Project: Ikhodi yephrojekthi yezimali “Ward 5 water pipeline upgrade” (kusukela erejistri yamaphrojekthi yakho). Lokhu kuxhumanisa inkokhelo nephrojekthi ye-MIG efanele ekubikeni kwezibonelelo.
• Fund: Ifund elikhethiwe ye-MIG noma amanzi ezimali (isb. i-Capital Fund noma i-MIG Water Fund, ngokwenqubomgomo yakho). Lokhu kuhlala izimali ezigcotshwe nge-capital ehlukene ne-operating noma ezinye amafund.
• Function: Water. Ipayipi yizinsiza zamanzi, ngakho umsebenzi ngu-Water.
• Item: I-item yezindleko efanele yomsebenzi wezimali — isb. “ezinsevisi eziqashwe” noma “izindleko zezimali — izinsiza” ngaphansi kohlu lwe-item lwe-mSCOA lwamanje. Ungasebenzisi i-item yezindleko zokusebenza.
• Region: Ward 5 (noma ikhodi yeregion yendawo yepayipi). Lokhu kusekela ukubika kwezwe nange-ward.
• Costing: Indawo yezindleko yamaphrojekthi ezimali zamanzi noma yaleya phrojekthi ethile, ngokwesakhiwo sakho sezindleko. Lokhu kuvumela ulandelele isamba sezindleko zephrojekthi ukubika nokuvumelanisa.

Isigaba ngasinye sigcwele ngendlela evumela i-National Treasury, i-Auditor-General, nekomidi lakho ukubona ukuthi inkokhelo yayiyephrojekthi yamanzi e-Ward 5, yaxhaswa efundini efanele, futhi yahlukaniswa ngaphansi kwe-item nendawo yezindleko efanele. Isoftware yomasipala elungisa lezi zigaba ngaphambili futhi iqinisekise ukuhlukanisa lapho kuthathwa inciphisa ingozi yokushiya noma ukuhlukanisa kabi enye yazo.

Inkokhelo yamaholo abasebenzi

Ake sithi ukhokhela uholo Iwenyanga lomsebenzi womnyango wezensevisi zomphakathi. Uholo aluhlobene nephrojekthi ethile futhi ukhokhelwa efundini yokusebenza.

• Project: Empty (noma “engephrojekthi”). Uholo aluboshwanga kuphrojekthi yezimali noma iprogramu egunyazwe ngesibonelelo.
• Fund: Operating Fund. Izindleko zabasebenzi ejwayelekile ngokuvamile zise-operating fund ngaphandle kokuthi umuntu ukhokhelwa ngokuphelele efundini egodwayo (isb. umsebenzi we-water fund).
• Function: Community Services. Umsebenzi usebenza kuleyo mnyango, ngakho umsebenzi uhambisana nendawo yesevisi.
• Item: Izindleko zabasebenzi — ne-item ezingaphansi efanele yoholo oyisisekelo (noma i-item efanele yamaholo nemiholo ngokohlu lwe-item lwe-mSCOA).
• Region: Empty, noma ikhodi yeregion uma umasipala wakho abeka izindleko zabasebenzi nge-ward/region (isb. isikhulu se-ward). Amamasipala amaningi ashiya iregion empty ngamaholo okuphatha ophakathi.
• Costing: Indawo yezindleko ye-Community Services (noma umsebenzi/indawo yezindleko yaleya msebenzi). Lokhu kuqinisekisa ukuthi uholo ufakwa ezindlekweni zokuletha izinsevisi zomphakathi ukubika amanani nokusebenza.

Ukusebenzisa ngokuhlangene lezi zigaba eziyisithupha ngamaholo kuqinisekisa ukuthi izindleko zabasebenzi zivela ngendlela efanele ku-AFS ngomsebenzi nefund, nokuthi izindaweni zezindleko ziveza inani eliyiqiniso lesevisi ngayinye. Ukuze uthole okunye ng echathi le-akhawunti ephelele nokuqinisekisa, bheka mSCOA chart of accounts guide.

7. Ukuthola Ukuhlukanisa Kwesigaba Se-mSCOA Kulungile Ekuqobo

Ukuhlukanisa kwesigaba kuhle kuphela njengoba uqeqesho lwalona. Sebenzisa udokhumenti wokumephu ohlanganisa ichathi lakho le-akhawunti (noma isakhiwo se-akhawunti sesoftware yomasipala) nezigaba ze-mSCOA nohlu lwamakhodi. Qeqesha wonke umuntu obamba noma ogunyaza imisebenzi ezigabeni eziyisithupha, nezibonelo zomasipala wakho. Qala ukuhlola okwezikhathi ngezinhlanganisela ezingekho emthethweni noma ezingahambelani — isibonelo, imali engenayo yamanzi ku-operating fund, noma izindleko zephrojekthi ngaphandle kwekhodi yephrojekthi — futhi uzilungise ngaphambi kokuthi zifike ku-AFS.

Isoftware yomasipala eyakhelwe ukuthobela i-mSCOA yaseNingizimu Afrika ingaphoqelela isakhiwo sesigaba futhi iqinisekise ukuhlukanisa lapho kuthathwa, ukuze izigaba eziyisibopho zigcwale, inhlanganisela yamakhodi angekho emthethweni ivinjwe, futhi ukuthumela i-Section 71 kukhiqizwe kusukela edathini efanayo ehlukanisiwe. Lokho kunciphisa amaphutha okuhlukanisa aholela ekushiyweni okubalulekile nasekutholakaleni kwe-Auditor-General. Ukuze uthole okunye ngohlaka namagebe avamile, funda nokwethulwa kolimi olusobala kwe-mSCOA, mSCOA chart of accounts guide, ne-common mSCOA classification errors. Ukuze ubone ukuthi ukuhlukanisa izigaba ze-mSCOA kungakhiwa kanjani ezinhlelweni zakho zansuku zonke nokubika, hlola i-Dolobha.