Umhlahlandlela Wombiko Waphakathi Nonyaka We-Section 72 | Ukuthobela I-MFMA Kwamasipala

I-Section 72 ye-Municipal Finance Management Act (MFMA) idinga umasipala ngamunye waseNingizimu Afrika abeke ukuhlola ibhajethi nokusebenza phakathi nonyaka ngomhla 25 Januwari minyaka ngayinye zezinyanga eziyisithupha zokuqala zonyaka wezezimali. Ukuthumela sekwedlule noma okungaphelele kwemibiko ye-Section 72 kudonsa okutholakele kwe-Auditor-General nokuhlolwa kwe-National Treasury, kodwa amamasipala amaningi asabhekene nokuthi okufanele kufakwe nendlela yokulungisa ngesikhathi. Lona umhlahlandlela uchaza lokho i-Section 72 edingayo, ubani okumele athumele, umbiko kumele uqukathe ini ngaphansi kwe-Section 72(1)(a) kuya ku-(e), inqubo yokulungisa isinyathelo ngesinyathelo, amaphutha avamile, nendlela ukubika okuqhubekayo okusekela imiphumela yokucwaninga.

Ukuze uthole okulinganayo kwenyanga, bheka Section 71 monthly report guide. Ukuze uthole ikhalenda ephelele yokubika nezinsuku zokugcina, bheka MFMA reporting calendar 2026–27. Ukuze uthole isithombe esiphelele sezibopho zokubika zomasipala, bheka MFMA compliance requirements for 2026.

Umbiko Waphakathi Nonyaka We-Section 72 Uyini?

Umbiko waphakathi nonyaka we-Section 72 (uvame ukubizwa ngokuthi ukuhlola ibhajethi nokusebenza phakathi nonyaka) umbiko womthetho umasipala ngamunye waseNingizimu Afrika okumele alungise futhi abeke zezinyanga eziyisithupha zokuqala zonyaka wezezimali (Julayi kuya kuDisemba). Akuyona imibiko yokuphatha yangaphakathi; idokhumenti yokuponsa yomphakathi ebonisa ukuthi umasipala usebenza kanjani ngokumelene nebhajethi yakhe egunyaziwe nezinhloso zokusebenza nokuletha izinsevisi. Inhloso ukwenza ikomidi, i-National Treasury, nomphakathi babone ukuthi umasipala usendleleni yini nokuthi ibhajethi yezinguquko iyadingeka yini ngaphambi kokuphela konyaka.

Isisekelo Somthetho

Isibopho sivela ku-Section 72 ye-Municipal Finance Management Act (MFMA), Umthetho 56 wango-2003. I-MFMA ingumthetho oyinhloko olawula ukulawulwa kwezimali zomasipala eNingizimu Afrika. I-Section 72 idinga umeya ukuthi abeke ukuhlola ibhajethi nokusebenza phakathi nonyaka ekomidini. Okuqukethwe nefomathi kuchazwa ngokuningiliziwe ku-Municipal Budget and Reporting Regulations (MBRR) namapheshana e-National Treasury. Ukuthobela i-Section 72 kungenye yezidingo zokuthobela i-MFMA eziyinhloko eziyahlolwa yi-Auditor-General.

Ubani Okumele Athumele?

Umeya kumele abeke umbiko we-Section 72 ekomidini. Ekuqobeni, isikhulu se-akhawunti (umphathi womasipala) ne-CFO banesibopho sokulungisa umbiko; umeya ubeka. Umbiko kumele futhi uthunyelwe ku-National Treasury nendlunkulu yesifundazwe efanelekile, futhi kumele wenziwe sobala (isibonelo kuwebhusayithi yomasipala) ngaphakathi kwesikhathi esichaziwe ngemva kwensuku yokugcina. Cacisa emasipaleni wakho ukuthi ubani obhala, ubani obuyekeza, nabani osayinayo ukuze insuku yokugcina 25 Januwari ihlangabezane.

Insuku Yokugcina

Umbiko we-Section 72 kumele ubekwe ngomhla 25 Januwari minyaka ngayinye. Lolu suku luqinile ku-MFMA futhi lusebenza kuwo wonke amamasipala kungakhathalekile izikheduli zemihlangano yekomidi. Ukushiya insuku yokugcina kukwehluleka kokuthobela ngqo futhi kuvame ukubikwa yi-Auditor-General. Hlela inqubo yakho ukuze umbiko ulunge ukubekwa nokuthumela ngaphambi komhla 25 Januwari; amamasipala amaningi ahlela ukuba nedrafthi yokugcina maphakathi noJanuwari ukuze kunikezwe isikhathi sezinqubo zomeya nekomidi.

Umbiko We-Section 72 Kumele Uqukathe Ini? I-Section 72(1)(a) Kuya Ku-(e)

I-Section 72(1) ye-MFMA ichaza lokho ukuhlola phakathi nonyaka kumele kubheke. Okulandelayo kuveza isakhiwo esivamile; njalo qinisekisa ngokumelene ne-MBRR yamuva namapheshana e-National Treasury.

I-Section 72(1)(a): Ukusebenza Kwemali Engenayo Nezosizo

Umbiko kumele ubonise imali engenayo neyosizo yangempela zezinyanga eziyisithupha zokuqala ngokumelene nebhajethi egunyaziwe. Lokho kusho:

Imali engenayo ngomthombo — amanani empahla, izindleko zesevisi (amanzi, ugesi, indawo yokuhlanzwa, imfucuza), izibonelelo nezibonelelo, nenye imali engenayo, nebhajethi nezangempela zesikhathi. Ukuntuleka okubalulekile (isb. ukuqoqa okuphansi kwebhajethi) kumele kuchazwe, njengoba kungase kusekele ibhajethi yezinguquko.
Izindleko zokusebenza ngovoti — ukusebenzisa kwangempela ngokumelene nebhajethi ngovoti noma umnyango zesinyanga eziyisithupha. Ukusebenzisa ngaphezulu noma ngaphansi okubalulekile kumele kuchazwe.
Izindleko zezimali — ukusebenzisa kwangempela kwezimali ngokumelene nebhajethi ngovoti noma iprojekthi. Ukusebenzisa ngaphansi kwezimali kuvame ukuba yigxila ye-Treasury ne-AG; umbiko we-Section 72 yindawo yokuchaza ukubambezeleka noma yikuphi ukubuyisela noma ukwabela kabusha okuhleliwe.

Idatha kumele ihambisane nokuthumela kwakho kwe-Section 71 kwenyanga; umbiko waphakathi nonyaka empeleni umbono ohlanganisiwe wezinyanga eziyisithupha zokuqala. Uma i-general ledger yakho nebhajethi zihambisana ne-mSCOA futhi inqubo yakho yenyanga ye-Section 71 iyinamandla, ukudonsa idatha ye-Section 72(1)(a) empeleni indaba yokuqoqa nokufinyeza. Ukuze uthole amazinga e-akhawunti asekela izibalo eziqhathanisekayo kuyo yonke imibiko, bheka grap standards guide for municipalities.

I-Section 72(1)(b): Izinsevisi Nokuletha Nezinhloso Zokusebenza

Umbiko kumele ahlole ukusebenza ngokumelene nezinhloso zomasipala — ikakhulukazi i-Service Delivery and Budget Implementation Plan (SDBIP) noma, lapho kufanele, i-Integrated Development Plan (IDP). Lokhu kuhlanganisa:

Inqubekela phambili ezinkombeni zokusebenza eziyinhloko (KPIs) nezinhloso ezigunyaziwe ku-SDBIP.
Izinkomba zokuletha izinsevisi — isibonelo, ukuletha amanzi nogesi, ukususa imfucuza, ukugcina imigwaqo, noma okunye okukhiphayo okuxhumanisa nebhajethi naseziphumweni zomphakathi.
Noma yikuphi ukuntuleka noma ukubambezeleka ekulethweni izinsevisi, nezizathu nezinqubo zokulungisa.

I-Auditor-General ihlola ukhwalithi yolwazi lokusebenza; okuqukethwe kwe-Section 72(1)(b) okubuthakathaka noma okungasekelayo kungaholela ekutholakaleni kokubili umbiko waphakathi nonyaka nombiko wokusebenza kwonyaka. Ukuze uthole amaphuzu okunamandla uchungechunge lokubika oluphelele, bheka how to achieve a clean municipal audit.

I-Section 72(1)(c): Ukuhlolwa Kokuthi Ingabe Izinguquko Zebhajethi Ziyadingeka Yini

I-Section 72(1)(c) idinga ukuhlolwa kokuthi izinguquko zebhajethi ziyadingeka yini. Lokhu kusekelwe:

Imikhuba yokuqoqa kwemali engenayo — uma ukuqoqa kuphansi kakhulu nebhajethi, umasipala ungadinga ukunciphisa izindleko noma ukulungisa izindlu zengqondo zemali engenayo ebhajethini yezinguquko.
Amaphethini ezindleko — ukusebenzisa ngaphezulu kwamavoti athile, noma ukusebenzisa ngaphansi (isb. ngezimali), kungadinga i-virement noma ibhajethi yezinguquko ukuze kwabelwe kabusha imali.
Izinguquko ezibonelelweni noma kwezinye izimali — ukudlulisa sekwedlule noma ukuncishiswa kusuka kuhulumeni kazwelonke noma wesifundazwe kungadinga izichibiyelo zebhajethi.
Iqiniso lokuletha izinsevisi nezimo zokusebenza — isibonelo, isidingo sokubeka kabusha izindleko ukuze kuhlangabezane negebe elibalulekile lokuletha izinsevisi.

Umbiko kumele sisho ngokucacile ukuthi ingabe ibhajethi yezinguquko inconyiwe yini nokuthi ngani.

I-Section 72(1)(d): Ukuthumela Nezincomo

Umbiko kumele uthunyelwe kumeya (ukubekwa ekomidini), ku-National Treasury, nendlunkulu yesifundazwe efanelekile. Kumele uqukathe izincomo nganoma yiziphi izinguquko zebhajethi ezidingekayo. Ekuqobeni, lokho kusho:

Incomo eciile kusukela esikhulweni se-akhawunti/umphathi womasipala (futhi ebonakala ekubekeni komeya) ukuthi ingabe kumukelwe ibhajethi yezinguquko yini futhi, uma kunjalo, izinguquko eziyinhloko ezinconyiwe.
Ukuthumela kubanikeli abathathu bonke (ikomidi ngoMeya, i-National Treasury, indlunkulu yesifundazwe) ngokuhambisana nenqubo ephakanyisiwe (isb. nge-local government reporting portal lapho kusebenza).

Ukuthumela kuphela ekomidini noma kuphela kuTreasury kungukungathobeli. Qinisekisa ukuthi ikhalenda yakho yokuthobela inikeza isibopho sokuthumela ngakunye.

I-Section 72(1)(e): Izibikezelo Ezishintshiwe Nebhajethi Yezinguquko

I-Section 72(1)(e) idinga izincomo zokuthi ingabe ibhajethi yezinguquko iyadingeka yini nezibikezelo ezishintshiwe zemali engenayo neyosizo lapho kusebenza. Lokhu ngokuvamile kuhlanganisa:

Incomo ngokudingeka kwebhajethi yezinguquko (yebo/cha, nezizathu).
Izibikezelo zemali engenayo neyosizo ezishintshiwe zonyaka wezezimali ophelele, kubhekwe ukusebenza kwangempela ezinyangeni eziyisithupha zokuqala noma yiziphi izinguquko ezaziwayo noma ezingahle zibe khona (isb. izinguquko zezibonelelo, imikhuba yokuqoqa, amaphrojekthi abambezelekile).
Lapho ibhajethi yezinguquko inconyiwe, ukhomba okuphakathi nendawo okuyinhloko izinguquko (isb. ukuncishiswa kwemali engenayo, ukwabela kabusha phakathi kwamavoti, ukudluliswa kokusebenzisa ngaphansi kwezimali).

Lokho kunika ikomidi neTreasury isisekelo esiciile sokuthatha isinqumo sokuthi ingabe kuyaqhubeka nebhajethi yezinguquko nokuthi kufanele uqukathe ini.

Ukulungisa I-Section 72 Isinyathelo Ngesinyathelo

Sebenzisa lenqubo ukulungisa umbiko we-Section 72 ngesikhathi nasezingeni elidingekayo.

Isinyathelo 1: Qinisekisa Idatha Yokuphela Kwenyanga KaJulayi Kuya KuDisemba

Qinisekisa ukuthi zonke izinyanga eziyisithupha (Julayi kuya kuDisemba) zivaliwe futhi zivumelanisiwe. Izinombolo zakho ze-Section 72 kumele zihambisane nokuthumela kwakho kwenyanga ye-Section 71 ne-general ledger. Qedela ukuvumelanisa kwebhange, abanikwe, abanikeli, nakwezinye ukuvumelanisa okuyinhloko kwesikhathi. Idatha engahambelani noma engaphelele kuyimbangela evamile yokutholakala kwe-AG nokubuyisa.

Isinyathelo 2: Qoqa Isifinyezo Semali Engenayo Nezosizo (72(1)(a))

Khipha imali engenayo ngomthombo nezindleko ngovoti (zokusebenza nezimali) zesikhathi sezinyanga eziyisithupha, nebhajethi nezangempela. Sebenzisa isakhiwo esifanayo ne-Section 71 yakho nebhajethi egunyaziwe ukuze umbiko uqhathaniseke. Khomba umehluko obalulekile futhi ulungise izincazelo ezimfushane ngamunye.

Isinyathelo 3: Qoqa Ulwazi Lokusebenza (72(1)(b))

Qoqa idatha ye-SDBIP nokuletha izinsevisi zezinyanga eziyisithupha zokuqala. Qinisekisa ukuthi i-KPI naye inkomba inomthombo ochaziwe futhi izangempela zisekelwa. Bhala phansi izizathu zanoma yikuphi ukungaphumeleli okubalulekile nezenzo zokulungisa ezihleliwe. Lesi sigaba kuvame ukuthatha isikhathi eside kunalokho izimali ezilindelayo; bandisa ukuphatha ukusebenza neminyango yomugqa masinyane.

Isinyathelo 4: Hlola Isidingo Sebhajethi Yezinguquko (72(1)(c) ne-(e))

Ngokusekelwe ekusebenzeni kwemali engenayo neyosizo noma yiziphi izinguquko ezibonelelweni noma ezinhlosweni, hlola ukuthi ingabe ibhajethi yezinguquko iyadingeka yini. Lungisa izibikezelo zemali engenayo neyosizo zonyaka ophelele futhi ubhale izincomo eciile zekomidi. Uma kungenzeka, hambisa nefomathi ezosetshenziswa lapho ibhajethi yezinguquko ibekwa (uma isebenza).

Isinyathelo 5: Bhala Incazelo Yangaphakathi Nezincomo

Bhala incazelo exhumanisa izinombolo nokusebenza: imilayezo ebalulekile, umehluko obalulekile, izingozi, nezincomo. Qinisekisa ukuthi izincomo embikweni zicacile futhi ziyenzekayo ukuze ikomidi neTreasury zibone okuhlongozwayo.

Isinyathelo 6: Ukubuyekeza Kwangaphakathi Nokusayina

I-CFO kumele ibuyekeze idrafthi ngokuphelele, ukunemba, nokuhambisana ne-Section 71 nebhajethi egunyaziwe. Umphathi womasipala (isikhulu se-akhawunti) kumele asayine ngaphambi kokuthi umbiko uye kumeya. Xazulula noma yikuphi umehluko futhi uqinisekise ukuthi zonke izinto ze-Section 72(1)(a)–(e) zibhekiwe.

Isinyathelo 7: Beka Ekomidini Futhi Thumela KuTreasury

Umeya ubeka umbiko ekomidini ngomhla 25 Januwari. Thumela umbiko ku-National Treasury nendlunkulu yesifundazwe njengoba kuphakanyisiwe (isb. nge-local government reporting portal). Shicilela umbiko kuwebhusayithi yomasipala ngaphakathi kwesikhathi esidingeka yi-MFMA noma i-Treasury (isb. ngaphakathi kwezinsuku zokusebenza ezinhlanu zika-25 Januwari). Gcina ubufakazi bokuthumela nokushicilela ukuze ucwaningwe.

Amaphutha Avamile E-Section 72 Avusa Okutholakele Kwe-AG

Ukwehluleka okulandelayo kuvela kaningi emibikweni ye-Auditor-General. Ukuwagwema kuzonamandla ukuthobela i-MFMA yakho futhi kusekele ukucwaninga okuhlanzekile kwomasipala.

Ukubeka sekwedlule noma ukuthumela. Ukushiya insuku yokugcina 25 Januwari kukuphula i-Section 72 ngqo. Beka insuku yokugcina yangaphakathi (isb. idrafthi ilunge ngomhla 15 Januwari) ukuze ukusayina, ukubeka ekomidini, nokuthumela kuTreasury konke kuqedwe ngomhla 25 Januwari.

Ukuqukethwe okungaphelele kwe-Section 72(1)(a)–(e). Ukushiya ukuhlaziya kwemali engenayo neyosizo, ulwazi lokusebenza, noma izincomo eciile zebhajethi yezinguquko kuholela kumibono ekhishwayo noma okutholakele. Sebenzisa ikhophi exhunywe kupharagrafu ngayinye ye-Section 72(1) ukuze uqinisekise ukuthi akukho okushiyiwe.

Ulwazi lokusebenza olungasekelwa. I-AG ihlola ukuthi ukusebenza okubikiwe kuvumelekile futhi kusekelwa ubufakazi. Okuqukethwe kwe-Section 72(1)(b) okungacacile noma okungasekelwa kwenza ingozi yokucwaninga. Qinisekisa ukuthi inkomba ngayinye inomthombo ochaziwe nokuthi amaphepha asebenzayo ayatholakala.

Izinombolo ezingavumelani ne-Section 71 noma ne-ledger. Umbiko waphakathi nonyaka kumele uhambisane nokuthumela kwakho kwenyanga ye-Section 71 ne-general ledger. Umehluko ongachaziwe usikisela ukuvumelanisa okubi futhi udonsa ukugada kwe-AG. Vumelanisa izinombolo ze-Section 72 nesamba sedatha yenyanga ye-Section 71 ngaphambi kokuthumela.

Ukuthumela komunye noma kubabili kuphela kwabanikeli abadingekayo. Umbiko kumele uye ekomidini (ngoMeya), ku-National Treasury, nendlunkulu yesifundazwe, futhi kumele wenziwe sobala. Ukuthumela kuphela ekomidini noma kuphela kuTreasury kungukungathobeli.

Akukho incono eciile ngebhajethi yezinguquko. I-Section 72(1)(c) ne-(e) zidinga ukuhlolwa nencomo. Umbiko ochaza kuphela ukusebenza ngaphandle kokusho ukuthi ingabe ibhajethi yezinguquko iyadingeka yini nokuthi ngani wehluleka ukuhlangabezana nezidingo zoMcino.

Indlela I-Software Isekela Ukubika Kwe-Section 72

Amamasipala amaningi aqoqa umbiko we-Section 72 ngokudonsa idatha kusukela kumaspredishithi amaningi noma izinhlelo zakudala futhi bakhe ngesandla incazelo. Leyo ndlela ichitha isikhathi futhi yandisa ingozi yamaphutha nokushiya izinsuku zokugcina. Abasebenzi bezimali Bachitha izinsuku beqoqa izinombolo ezingakhiqizwa kusukela edathini yomthombo ofanayo esetshenziselwa i-Section 71.

Izinhlelo zokulawula kwezimali zomasipala ezihambisana ne-mSCOA ne-MBRR zinga khipha izifinyezo zemali engenayo neyosizo ze-Section 72(1)(a) ngqo kusukela ku-general ledger nebhajethi. Lapho ukubika kwenyanga kwe-Section 71 sekuzenzakalelwe noma semi-zenzakalelayo, umbono waphakathi nonyaka kuvame ukuba indaba yokuqala umbiko ohlanganisiwe kaJulayi kuya kuDisemba. Lokho kushiya isikhathi esiningi sesigaba sokusebenza (72(1)(b)), ukuhlolwa kwezinguquko (72(1)(c) ne-(e)), nencazelo — izingxenye ezidinga ukwahlulela nokufaka kusukela eminyangweni yomugqa. Uma uhlola isoftware yomasipala wakho, funa izixazululo ezisekela kokubili ukubika kwe-Section 71 ne-Section 72 futhi zihlanganise ibhajethi, izangempela, nedatha yokusebenza endaweni eyodwa. I-Dolobha yakhelwe izimali zomasipala zaseNingizimu Afrika nokubika, kuhlanganise i-Section 71 ne-Section 72.

Ikhophi Yokulungisa I-Section 72

Sebenzisa le khophi ngaphambi kokubeka nokuthumela.

Imithombo

I-MFMA ne-MBRR: National Treasury — MFMA uMcino ne-MBRR; I-Section 72 nemithetho ichaza okuqukethwe nesikhathi.
Amapheshana ne-portal: Amapheshana e-National Treasury ne-local government reporting portal agcina imiyalo yokuthumela yamuva namathemplethi.
Ukuhola kokucwaninga: Buyekeza imibiko ye-AGSA ekulawulweni komasipala ngokutholakele okuphindaphindwayo kwe-Section 72 esifundazweni sakho noma emasipaleni afanayo.

Ukuhlangabezana nesuku yokugcina yombiko waphakathi nonyaka we-Section 72 nokuqukethwe okuphelele, okunembile kuyisisekelo sokuthobela i-MFMA. Ngenqubo eciile, ubumnini kwento ngayinye ku-Section 72(1)(a)–(e), nezinhlelo ezincomo ukuhlangana ngesandla, ithimba lakho lingabeka futhi lithumele ngesikhathi futhi lisekele ikomidi neTreasury ekuthathweni isinqumo ngezinguquko zebhajethi. Bheka ukuthi i-Dolobha isiza kanjani amamasipala ukukhipha imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso ukuze ukubika phakathi nonyaka nowonyaka kuhlale kuhambisana futhi kunesikhathi.