Umhlahlandlela Wombiko Wenyanga We-Section 71 | Ukuthobela I-MFMA Kwamasipala

I-Section 71 ingesinye sezibopho zokubika ezibaluleke kakhulu — futhi eziphumelela kabi kaningi — wamasipala aseNingizimu Afrika. Ukuthumela sekwedlule noma okungaphelele kudonsa okutholakele kwe-Auditor-General, ukuhlolwa kwe-National Treasury, nokulimala kwedumela. Kodwa akukho mhlahlandlela owodwa, okuqobo ochaza ithemplethi yombiko we-Section 71 ngolimi olusobala kubaba-CFO bomasipala nabasebenzi bezimali abamele bakuthole kahle nyanga ngayinye.

Lona umhlahlandlela uhlanganisa ukuthi umbiko we-Section 71 uyini, okufanele uqukethwe, indlela yokulungisa isinyathelo ngesinyathelo, amaphutha avamile avusa okutholakala kokucwaninga, nekhophi yokulungisa ephindelelekayo. Ukuze uthole umongo obanzi ngomthetho wezimali zomasipala, bheka MFMA compliance requirements overview. Ukuze uthole isheduli ephelele ye-Section 71, Section 72, nezinye izinsuku zokugcina ze-MFMA, bheka MFMA reporting calendar 2026-27.

Umbiko We-Section 71 Uyini?

Umbiko we-Section 71 isitatimende sebhajethi senyanga umasipala ngamunye eNingizimu Afrika okumele asithumele kumeya naku-National Treasury. Akuyona imibiko yangaphakathi; ukudalulwa komthetho okubonisa ukuthi umasipala usebenza kanjani ngokumelene nebhajethi yakhe egunyaziwe.

Isisekelo Somthetho

Isibopho sivela ku-Section 71 ye-Municipal Finance Management Act (MFMA), Umthetho 56 wango-2003. I-MFMA ingumthetho oyinhloko olawula ukulawulwa kwezimali zomasipala. I-Section 71 idinga isikhulu se-akhawunti (umphathi womasipala) ukuthi sithumele isitatimende ngendlela ephakanyisiwe ngaphakathi kwensuku yokugcina eqinile. Ifomathi nokuqukethwe okuqondile kuchazwe ku-Municipal Budget and Reporting Regulations (MBRR) namapheshana ahlobene e-National Treasury.

Ubani Okumele Athumele?

Isikhulu se-akhawunti — ekuqobeni, umphathi womasipala — unesibopho somthetho sokuthumela. Emasipaleni amaningi, i-CFO noma umphathi wezimali uqoqa umbiko futhi umphathi womasipala usayina ngaphambi kokuthi uthunyelwe. Umbiko kumele uye kubanikeli ababili: umeya (noma ikomidi) ne-National Treasury.

Ukuvama Nezinsuku Zokugcina

Imibiko ye-Section 71 iyanyanga. Isikhulu se-akhawunti kumele sithumele isitatimende ngaphakathi kwezinsuku zokusebenza eziyishumi ngemva kokuphela kwenyanga ngayinye. Isibonelo, umbiko kaJanuwari kumele uthunyelwe ngosuku lweshumi lokusebenza ngemva komhla 31 Januwari. Ukushiya le nsuku yokugcina kungenye yezimbangela evamile zokutholakala kokucwaninga futhi kugwenyeke kalula ngenqubo eciile.

Umbiko We-Section 71 Kumele Uqukathe Ini?

I-MBRR ne-National Treasury ziphakamisa okuqukethwe nefomathi. Ekuqobeni, ithemplethi yombiko wakho we-Section 71 kumele iqukathe okulandelayo.

Imali Engenayo Yangempela vs Ibhajethi (ngomthombo)

Imali engenayo kumele ibikwe ngomthombo (isb. amanani empahla, izindleko zesevisi, izibonelelo, enye imali engenayo) nebhajethi nezibalo zangempela zenyanga nonyaka kuze kube manje. Lokhu kuvumela i-National Treasury nekomidi ukubona ukuthi ukuqoqa kwemali engenayo kusendleleni yini. Amanani empahla nezindleko zesevisi (amanzi, ugesi, indawo yokuhlanzwa, imfucuza) ngokuvamile bakha ingxenye enkulu yemali engenayo; izibonelelo nezibonelelo kusuka kuhulumeni kazwelonke nowesifundazwe kumele zibonakale ngokwehlukene. Noma yikuphi ukuntuleka okubalulekile ngokumelene nebhajethi kumele kuchazwe engxenyeni yombiko echazayo.

Izindleko Zangempela vs Ibhajethi (ngovoti)

Izindleko zokusebenza kumele zibikwe ngovoti (umnyango noma inombolo yevoti) nebhajethi nezangempela zenyanga nonyaka kuze kube manje. Izindleko kumele zihambisane nesakhiwo sebhajethi esigunyaziwe — yingakho ichathi le-mSCOA le-akhawunti elungile libalulekile ekubikeni i-Section 71 okunembile. Ukuze uthole isishumo solimi olusobala soMunicipal Standard Chart of Accounts, bheka what is mSCOA guide. Amaholo, ukuthenga okuningi (isb. ugesi, amanzi), nezinye izindleko zokusebenza zibikwa ngaphansi kwamavoti afanelekile. Umehluko (ukusebenzisa ngaphezulu noma ngaphansi) kumele kuchazwe lapho kubalulekile.

Izindleko Zezimali Zangempela vs Ibhajethi

Ukusebenzisa imali kwezimali (izimpahla, izinsiza) kumele kubonakale ngokwehlukene nezindleko zokusebenza, ngovoti noma iprojekthi, nebhajethi nezangempela zenyanga nonyaka kuze kube manje. Ukusebenzisa ngaphansi noma ngaphezulu kwezimali kuvame ukuba yigxila ye-National Treasury ne-Auditor-General. Amamasipala amaningi abulawa ukusebenzisa amabhajethi ezimali ngesikhathi; umbiko we-Section 71 uveza lokhu masinyane ukuze ikomidi ne-National Treasury zikwazi ukubhekana nokubambezeleka noma ukwabela kabusha imali.

Isimo Semali Nokutshalwa Kwezimali

Umbiko kumele uveze isimo semali nokutshalwa kwezimali somasipala ekupheleni kwenyanga. Lokhu kuhlanganisa amabhalansi ebhange nokutshalwa, futhi kusetshenziselwa ukugada ukusebenza kwemali nokudinga ukuboleka.

Ukuhlaziya Ubudala Bobanikwe Nabanikeli

Ukuhlaziya ubudala babanikwe (ubani okweleyo umasipala nokuthi isikhathi esingakanani) nokuhlaziya ubudala babanikeli (ubani umasipala okweleyo nokuthi isikhathi esingakanani) kuyadingeka. Lokhu kusekela ukuhlola ukuqoqa kwemali engenayo nokudisiplina kokukhokha.

Ukubika Kokuletha Izinsevisi

Izinkomba zokuletha izinsevisi noma okukhiphayo kungadingeka njengoba kuchaziwe yi-National Treasury — isibonelo, izinkomba zokuletha izinsevisi eziyisisekelo ezixhumanisa nebhajethi. Hlola amapheshana amuva ukuze uthole uhlu oluchaziwe.

Izidingo Zefomathi: I-C Schedule

Ifomathi enemininingwane ibekwe ku-C Schedule ye-MBRR (noma yimaphi amachibiyelo emapheshanini). I-C Schedule ichaza amathebula, amakholomu, nezinto zomugqa. I-National Treasury ingakhipha amapheshana ashintsha noma acacisa ifomathi; kuyisibopho sesikhulu se-akhawunti ukusebenzisa inguqulo yamanje. Uhlelo lwakho lwezimali kumele lukwazi ukukhipha imibiko ehumana nalesi sakhiwo; uma lingakwazi, uzochitha isikhathi esiningi nyanga ngayinye uyakha kabusha isitatimende ngesandla futhi usengozini yamaphutha okukopisha.

Umhlahlandlela Wokulungisa I-Section 71 Isinyathelo Ngesinyathelo

Sebenzisa lenqubo nyanga ngayinye ukuze unciphise amaphutha futhi uhlangabezane nesuku yokugcina.

Isinyathelo 1: Vala Inyanga

Qinisekisa ukuthi yonke imisebenzi yenyanga ithunyelwe futhi ukuvumelanisa kuqediwe (ibhange, abanikwe, abanikeli, ama-akhawunti e-suspense). Umbiko we-Section 71 kumele usekelwe edathini evaliwe, evumelanisiwe. Ukuqala umbiko edathini engaphelele kuyimbangela evamile yokubuyisa nokucwaninga.

Isinyathelo 2: Qala Imibiko Ye-Bhajethi vs Yangempela Kusukela Ohlelweni Lwakho Lwezezimali

Khipha imali engenayo ngomthombo nezindleko ngovoti (zokusebenza nezimali) kusukela ohlelweni lwakho lwezimali, nebhajethi nezangempela zenyanga nonyaka kuze kube manje. Uma uhlelo lwakho luhambisana ne-mSCOA futhi luhleliwe ukubika kwemasipala, lesi sinyathelo kumele sikhiphe okukhiphayo okuhambisana ne-C Schedule.

Isinyathelo 3: Qoqa Ukuhlaziya Ubudala Babanikwe Nabanikeli

Khipha imibiko yokuhlaziya ubudala yabanikwe (isikweletu somthengi nesinye esisele) nabanikeli (izindleko ezingakhokhiwe). Gcwalisa amabhande obudala aphakanyisiwe (isb. zamanje, izinsuku ezingama-30, ezingama-60, ezingama-90, ngaphezu kwe-90) njengoba kudingwa ithemplethi.

Isinyathelo 4: Lungisa Isitatimende Sesimo Semali

Qoqa isimo semali nokutshalwa kwezimali sokuphela kwenyanga kusukela ekuvumelaniseni kwakho kwebhange nerejista yokutshalwa. Qinisekisa ukuthi izinombolo zixhumene ne-general ledger.

Isinyathelo 5: Engeza Amanothi Achazayo Ngomehluko Obalulekile

Lapho izangempela zehluke kakhulu nebhajethi (ukuntuleka kwemali engenayo, ukusebenzisa ngaphezulu, noma ngaphansi), engeza amanothi achazayo amfushane. I-National Treasury ne-Auditor-General zilindele izizathu zomehluko obalulekile; amanothi asilele kuyokutholakala kokucwaninga okuvamile.

Isinyathelo 6: Ukubuyekeza Nokusayina Kwe-CFO

I-CFO (noma elinganayo) kumele ibuyekeze idrafthi yombiko ngokuphelele, ukuhambisana, nokunemba. Lapho inelisekile, umphathi womasipala (isikhulu se-akhawunti) usayina. Umbiko uthunyelwa egameni lesikhulu se-akhawunti.

Isinyathelo 7: Thumela KuMeya Naku-National Treasury

Thumela umbiko kokubili kumeya (noma ikomidi) ne-National Treasury. Ukuthumela ku-National Treasury kwenziwa nge-local government reporting portal (noma uhlelo oluchaziwe yimanje yi-Treasury). Ukuthumela komunye kuphela kwababili abanikeli kukuphula i-Section 71 futhi kuzophakanyiswa yi-Auditor-General.

Ukuze uthole okulinganayo phakathi nonyaka kwalenqubo, bheka Section 72 mid-year report guide.

Amaphutha Avamile E-Section 71 Avusa Okutholakele Kwe-Auditor-General

Imibiko ye-Auditor-General iphinde iphawule uhlobo olufanayo lokwehluleka. Ukuwagwema kuzobeka umasipala wakho esimemi kangcono ekupheleni konyaka futhi kusekele ukucwaninga okuhlanzekile kwomasipala.

Ukuthumela sekwedlule. Ukuthumela ngemva kwezinsuku zokusebenza eziyishumi kukuphula i-Section 71 ngqo futhi kuvame ukubikwa yi-AG. Hlela ukuvala kokuphela kwenyanga nesheduli yokubika ukuze umbiko we-Section 71 ulunge futhi uthunyelwe ngaphakathi kwensuku yokugcina. Amakomidi amaningi abeka insuku yokugcina yangaphakathi (isb. usuku 8) ukuze anikeze isivikelo sokushayina nokulayisha ku-portal.

Idatha engaphelele. Amashedule asilele, izigaba zingenalutho, noma ukuhlaziya ubudala okushiyiwe kuholela kumibono ekhishwayo noma okutholakele. Sebenzisa ikhophi (bheka ngezansi) ukuze uqinisekise ukuthi yonke ingxenye edingekayo ye-C Schedule iqediwe. Hlola kabusha ukuthi akukho thebula noma ikholomu eshiywe zingenalutho lapho idatha ikhona.

Umehluko phakathi kwezinombolo zenyanga nezonyaka. Izinombolo emibikweni yakho ye-Section 71 kumele zivumelane nezitatimende zezimali zonyaka. Umehluko ongachaziwe usikisela ukuvumelanisa okubi noma idatha engahambelani futhi idonsa ukugada kwe-AG. Qala ukuvumelanisa phakathi kwesamba sezinombolo zenyanga ze-Section 71 ne-AFS ngaphambi kokuphela konyaka ukuze ubambe futhi ulungise amaphutha masinyane.

Ukuntuleka kwezincazelo zomehluko. Umehluko obalulekile ngaphandle kwezincazelo kuyokutholakala okuphindaphindwayo. Inothi emfushane ngomehluko ngamunye obalulekile (imali engenayo noma eyosizo) kunciphisa ingozi yokucwaninga futhi kuthuthukisa ukuvezwa. Chaza “okubalulekile” enqubomgomo yakho (isb. ngaphezu kuka-5% noma 10% yebhajethi yalelo mugqa) futhi ubhale phansi isizathu (isb. ukudlulisa isibonelelo sekwedlule, iprojekthi sekwedlule, izindleko eziphezulu zobuningi).

Ukuthumela komunye kuphela umamukeli. UMcino udinga ukuthumela kokubili kumeya ne-National Treasury. Ukuthumela kuphela kuTreasury, noma kuphela kumeya, kungukungathobeli. Amanye amamasipala athumela kumeya kuqala (ukuthola ulwazi ekomidini) bese ethumela kuTreasury; amanye enza kokubili ngosuku olufanayo. Noma yikuphi, kokubili kumele bathole umbiko.

Indlela Yokuzenzakalelisa Ukubika Kwe-Section 71

Amamasipala amaningi asaqoqa umbiko we-Section 71 ngokudonsa idatha kusukela kumaspredishithi amaningi noma izinhlelo zakudala futhi agcwalise ngesandla i-C Schedule. Leyo ndlela inengozi yamaphutha futhi yenza insuku yokugcina yezinsuku eziyishumi kubenzima ukuhlangabezana ngokuhlangene. Nyanga ngayinye, abasebenzi babuyelela izinombolo, okwandisa ingozi yamaphutha okukopisha nokuchitha isikhathi obekungasetshenziselwa ukuhlaziya nokuchaza umehluko.

Izinhlelo zezezimali zomasipala zesimanje zinga zenze ngokuzenzakalelayo i-C Schedule kusukela edathini ye-general ledger nebhajethi ephilayo. Lapho ichathi lakho le-akhawunti nebhajethi zihambisana ne-mSCOA nefomathi yokubika ephakanyisiwe, uhlelo lungakhipha idrafthi yemali engenayo, izindleko, imali, nemibiko yokuhlaziya ubudala ehumana ngqo nethemplethi ye-Section 71. Abasebenzi bezimali bese bagxila ekubuyekezweni, ezincazelweni zomehluko, nokusayina esikhundleni sokushintsha kabusha ngesandla. Ukuzenzakalelisa futhi kwenza kulula ukuqala “uma kunjalo” ngaphambi kokuphela kwenyanga (isb. amadrafthi asenesikhathi ukuze ubone idatha esilele noma izinto ezingabelwe kabi). Lapho uhlola isoftware yomasipala wakho, funa izixazululo ezisekela i-Section 71 (ne-Section 72 mid-year reporting) ngaphandle kwekhokho.

Ikhophi Yokulungisa I-Section 71

Sebenzisa le khophi nyanga ngayinye ngaphambi kokuthumela.

Imithombo

I-MFMA ne-MBRR: National Treasury — MFMA uMcino ne-Municipal Budget and Reporting Regulations. I-MBRR iqukethe i-C Schedule namafomathi okubika ahlobene.
Amapheshana namathemplethi: I-National Treasury ikhipha amapheshana ashintsha izidingo zokubika noma acacisa izinsuku zokugcina. I-portal yokubika komasipala igcina imiyalo yokuthumela yamuva futhi, lapho kusebenza, amathemplethi noma izinhlelo zohlelo.
Ukuhola kokucwaninga: I-Auditor-General South Africa (AGSA) ishicilela imibiko ejwayelekile ekulawulweni komasipala nemibiko yokucwaninga yomasipala ethile. Ukubuyekeza okutholakele kwe-AG ku-Section 71 esifundazweni sakho noma emasipaleni afanayo kusiza ugweme izinkinga ezifanayo.

Ukuthola umbiko wenyanga we-Section 71 kulungile nyanga ngayinye kuyisisekelo sokulawulwa kwezimali zomasipala okusobala, okuthobelayo. Ngenqubo eciile, nekhophi ehlangene, futhi — lapho kungenzeka — ukubika okuzenzakalelayo kusukela ohlelweni lwakho lwezimali, ithimba lakho lingahlangabezana nesuku yokugcina, lanciphise ingozi yokucwaninga, futhi linikeze ikomidi ne-National Treasury ulwazi oludingekayo.

Bheka ukuthi i-Dolobha isiza kanjani amamasipala ukukhipha imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso, ngaphandle kokushintsha kabusha kumaspredishithi — hlola ipulatifomu.