Yini i-mSCOA? Umhlahlandlela Wolimi Olusobala Wabasebenzi Bomasipala
Ukuhlukanisa okungalungile noma okungahambelani kwemisebenzi yomasipala kuseyinye yezimbangela eziphindaphindekayo zemiphumela yokucwaninga eNingizimu Afrika. Imibiko ye-Auditor-General ivame ukubala ukusebenzisa kabi i-Municipal Standard Chart of Accounts (mSCOA) njengento ebangela imibono ekhishwayo noma ephambene. Lapho abasebenzi bezimali nabasebenzi bokulawula bengenawo ukuqonda okucacile kuthi yini i-mSCOA nendlela esebenza ngayo emisebenzini yansuku zonke, ingozi yokuhlukanisa kabi iyakhula futhi nengozi yokungaphumeleli ukucwaninga okuhlanzekile iyakhula. Lona umhlahlandlela uchaza i-mSCOA ngolimi olusobala: okusho ukuthi isifinyezo, kutheni i-National Treasury yayisekele, ibhekiswe kubani, kwenzekani uma umasipala ungathobeli, nokuthi uya kuphi ukuze uthole umhlahlandlela ojulile.
I-mSCOA imele ini?
I-mSCOA imele i-Municipal Standard Chart of Accounts. Ngamagama alula, uhlu olufanayo lwamakhodi olwazi lonke umasipala eNingizimu Afrika kumele alusebenzise lapho erekhoda imali ezingenayo nengaphumayo.
Kunalo ukuthi umasipala ngamunye asebenzise amalebula nokuhlukanisa kwakhe, i-mSCOA inika wonke umuntu “isichazamazwi” esifanayo. Lapho umasipala wakho erekhoda imali engenayo, eyosizo, izimpahla, noma izikweletu, kumele ahlukanise umsebenzi ngamunye esebenzisa la makhodi ajwayelekile. Ngale ndlela, i-National Treasury, i-Auditor-General, nomphakathi bangakuqonda futhi bakuqhathanise izimali zomasipala kuzwelonke.
I-mSCOA ayikho okukhethwa. Iyadingeka yi-Municipal Finance Management Act (MFMA) kanye ne-Municipal Standard Chart of Accounts Regulations ekhishwe yi-National Treasury. Lapho othile ethi “sidinga ukuthobela i-mSCOA,” bakhomba ukuthi umasipala wakho kumele asebenzise leli chathi le-akhawunti elijwayelekile ngendlela efanele lapho elungisa incwadi nezimemezelo zalo.
Kutheni i-National Treasury yethula i-mSCOA?
Ngaphambi kwe-mSCOA, amamasipala abesebenzisa amachathi ahlukene e-akhawunti nezindlela ezahlukene zokuhlukanisa uhlobo olufanayo lwemisebenzi. Lokho kwenza kwaba nzima:
- Ukuqhathanisa ukusebenzisa noma imali engenayo yomasipala owodwa nowesinye.
- Ukuqoqa idatha ezingeni lesifundazwe noma lesizwe ukuze kwenziwe inqubomgomo nokuhlela.
- Ukucwaninga izitatimende zezimali ngendlela ehlangene.
- Ukubamba amamasipala ezingeni elilodwa, elibonakalayo.
I-National Treasury yethula i-mSCOA ukuze ilungise lokhu. Izinhloso ziyi-ukulinganisa (wonke umuntu usebenzisa amakhodi afanayo), ukuvezwa (kucacile ukuthi ikhodi ngayinye isho ini), nokuqhathanisa (ungaqhathanisa amamasipala ngokulungile). Lapho wonke umasipala ehlukanisa “imali engenayo yamanzi” noma “izindleko zabasebenzi” ngendlela efanayo, uhlelo luyasebenza: i-Treasury ingabona ukuthi imali iya kuphi, i-Auditor-General ingaqinisekisa ukuthi izibalo ziyiqiniso, futhi amakomidi namakhelwane angathatha izinqumo ezinhle. Amakhodi afanayo nawo asekela ukubika ngonyaka ngaphansi kwe-MFMA, ngakho ukuthumela i-Section 71 ne-Section 72 kuhambisana ngqo nezitatimende zezimali zonyaka ngaphandle kokuhlukanisa kabusha.
Indlela i-mSCOA ehlanganisa ngayo uhlaka lomthetho wezimali zomasipala ichazwe ku-MFMA compliance requirements for 2026, ehlanganisa izinsuku zokubika, ukuthumela ngonyaka, nokuthi abacwaningi babheka ini.
Uhlaka lomthetho olusekelwe yi-mSCOA
I-mSCOA isekelwe emthethweni nasekulawulweni, hhayi inkambiso yinqubomgomo. I-Municipal Finance Management Act (Umthetho 56 wango-2003) inikeza isisekelo somthetho sokulawulwa kwezimali zomasipala nokubika. I-National Treasury yabe isikhisha i-Municipal Standard Chart of Accounts Regulations ukuze icacise ichathi le-akhawunti elijwayelekile okumele wonke amamasipala alisebenzise.
I-Auditor-General icwaninga izitatimende zezimali zomasipala ngokumelene ne-MFMA nezinhlelo eziyalelekile, kuhlanganise nokusebenzisa okulungile kwe-mSCOA. Lapho ichathi le-akhawunti sisetshenziswa ngendlela engalungile noma engahambelani, i-Auditor-General ingayibika njengokutholakele futhi, lapho kubalulekile, ingathinta umphumela wokucwaninga. Amazinga e-GRAP (Generally Recognised Accounting Practice) nawo asebenza ekubikeni kwezimali zomasipala; i-mSCOA yenzelwe ukusebenza ngaphakathi kohlelo lwe-akhawunti oluthobela i-GRAP. Ukuqonda lolu chungechunge lokulawula kusiza izikhulu ukubona kutheni “ukuthola amakhodi kulungile” kuyisibopho sokuthobela, hhayi into yobugebengu.
Ukuqonda okufushane izigaba ze-mSCOA
I-mSCOA yakhiwe ngesethi yezigaba — ucabange ngazo njengemibuzo umsebenzi ngamunye kumele uphendule. Isigaba ngasinye siyisilinganiso esehlukile sokuhlukanisa. I-National Treasury ichaza izigaba eziyisikhombisa. Awudingi ukuwamukula lapha; umqondo ukuthola umuzwa wokuthi benza ini.
| Isigaba | Inhloso |
|---|---|
| I-Fund | ”Ibhodwe” lemalini liphi elihambisana nalokhu? (isb. i-general fund, i-water fund, i-electricity fund.) |
| I-Function | Isevisi noma indawo iphi? (isb. ukuphatha, amanzi, imigwaqo, izinsevisi zomphakathi.) |
| I-Item | Uhlobo lwemali engenayo noma eyosizo? (isb. izindleko zabasebenzi, amanani, izibonelelo ezitholiwe, ukuthenga okuningi.) |
| I-Project | Lokhu kuxhumene nephrojekthi ethile noma isibonelelo? Uma yebo, iyiphi? |
| I-Region | Indawo yezwe iphi, uma umasipala wakho ebika nge-ward noma isifunda? |
| I-Costing | Umsebenzi noma indawo yezindleko, ukuze kuhlaziywe izindleko zangaphakathi? |
| I-MSC (Municipal Standard Classification) | Ezinye izigaba ezijwayelekile eziyadingeka yi-Treasury ukuze kubikwe. |
Akukho msebenzi owodwa odinga isigaba ngasinye; kuya ngohlobo lomsebenzi nezidingo zokubika zomasipala wakho. Imibiko yenyanga ye-Section 71 nemibiko yaphakathi nonyaka ye-Section 72 ethunyelwa ku-National Treasury kumele ihambisane nokuhlukanisa okufanayo okusetshenziswa ezitatimendeni zezimali zonyaka, ngakho ukuthola ikhodi yesigaba ilungile lapho kuthathwa kunciphisa ukusebenza kabusha nengozi yokucwaninga kamuva. Lapho isigaba siyadingeka, ikhodi efanele kumele isetshenziswe. Ukuze uthole imininingwane yesinyathelo ngesinyathelo ngezigaba eziyisikhombisa nendlela zokusebenza, bheka mSCOA chart of accounts guide ne-mSCOA segment classification explained. Ukuze ugweme amaphutha abacwaningi abavame ukawaphawula, funda common mSCOA classification errors.
I-mSCOA isebenza kubani?
I-mSCOA isebenza kuwo wonke amamasipala aseNingizimu Afrika. Kunamasipala angama-257 esewonke (asemadolobheni amakhulu, ezifundazweni, nasekhaya). Wonke nawo kumele asebenzise i-Municipal Standard Chart of Accounts lapho elungisa izitatimende zezimali zonyaka nlapho ethumela imibiko yonyaka ku-National Treasury.
Noma usebudlelwaneni bomgwaqo omkhulu noma umasipala omncane wasekhaya, imithetho efanayo iyasebenza. Inhloso indawo yokudlala elinganayo: isilinganiso esisodwa, isethi yamakhodi eyodwa, indlela eyodwa yokubika. Aba-CFO, abaphathi bezimali, izikhulu zemali engenayo, noma noma ngubani obamba noma ogunyaza imisebenzi ezingena ezimemezelweni zezimali badinga ukuqonda indlela i-mSCOA esebenza ngayo emsebenzini wabo.
Kwenzekani uma singathobeli i-mSCOA?
Ukungathobeli i-mSCOA kunemiphumela yangempela emiphumeleni yokucwaninga. I-Auditor-General ihlola ukuthi izitatimende zezimali zilungiswa ngendlela ehambisana nohlaka oluphakanyisiwe, kuhlanganise nokusebenzisa okulungile kwechathi le-akhawunti. Lapho ukuhlukanisa kungalungile, kusilele, noma kungahambelani, i-Auditor-General ingakhipha okutholakele kokucwaninga. Ezimweni ezibucayi, lokho kungaholela kumbono wokucwaninga okukhishwayo noma okuphambene esikhundleni sokucwaninga okuhlanzekile.
Ingxenye encane kuphela yamasipala aseNingizimu Afrika ezuza ukucwaninga okuhlanzekile minyaka yonke. Ukusebenzisa i-mSCOA okungalungile noma okungaphelele kuvame ukubalwa njengenye yezizathu. Okutholakele okuvamile kuhlanganisa ukuhlukanisa kabi imali engenayo noma eyosizo kuzo zonke izigaba, ukusebenzisa amakhodi angekho emthethweni noma aphelelwe yisikhathi, nasedathini yesigaba engaphelele lapho ukubika kwe-Treasury kuyadinga. Lokhu okutholakele kunciphisa ukuthembeka ezitatimendeni zezimali futhi kungavusa imibuzo yokulandelela ezindaweni zokugada.
Ukungathobeli okuqhubekayo i-MFMA nezidingo ezihlobene, kuhlanganise nokubika kwezimali okufanele, kungaba negalelo ezenzakalo ze-Section 139. Ngaphansi koMthethosisekelo, uhulumeni wesifundazwe angangena lapho umasipala ehluleka ukugcwalisa izibopho zako. I-Section 139 ayiveli nge-mSCOA yodwa, kodwa ukubika kwezimali okubi nokutholakele okuphindaphindiwe kwe-Auditor-General kuyingxenye yesithombe esingaholela ekungeneni.
Ukuthobela kuyafinyeleleka ngezinqubo ezifanele, ukuqeqeshwa, nezinhlelo. Ukwehlukanisa okucacile kwemithwalo yokuhlukanisa, ukuvumelanisa njalo nechathi le-akhawunti, nezinhlelo eziqinisekisa amakhodi avumelekile lapho kuthathwa kunciphisa ingozi yamaphutha ngaphambi kokuthi afike ku-Auditor-General. Ukuqeqesha abasebenzi ababamba imisebenzi ukuthi isigaba esiphi sisebenza ohlobo lomsebenzi, nokubuyekeza imisebenzi yesampula ngaphambi kokuphela konyaka, kuyizinyathelo ezingokoqobo ezamasipala amaningi asebenzisa ukuze athuthukise ukuthobela i-mSCOA futhi asondele kumphumela wokucwaninga okuhlanzekile.
Ukufunda okunye nge-mSCOA nokuthobela i-MFMA
- Ukuze uthole umhlahlandlela obanzi, okuqobo, wezigaba eziyisikhombisa, imithetho yokuhlukanisa, nendlela zokusebenza, funda mSCOA chart of accounts guide.
- Ukuze ubone ukuthi isigaba ngasinye sihlukaniswa kanjani noma amakhodi asebenza, bheka mSCOA segment classification explained.
- Ukuze ugweme amaphutha avame ukuholela ekutholakaleni kokucwaninga, sebenzisa common mSCOA classification errors.
- Ukuze uthole izibopho ze-MFMA endaweni eyodwa, kuhlanganise izinsuku zokubika nokuthi abacwaningi babheka ini, bheka MFMA compliance requirements for 2026.
Ukuqonda ukuthi i-mSCOA yini nokuthi ikhona ngani kuyisinyathelo sokuqala. Kusukela lapho, ukusebenza ne-CFO yakho noma ithimba lezimali nokusebenzisa imihlahlandlela nezinhlelo ezisekela isilinganiso kuzosiza umasipala wakho ahlale ethobela futhi akhe isisekelo esinamandla sokucwaninga okuhlanzekile nokuletha izinsevisi ezinhle. Ukuze ubone ukuthi ipulatifomu eyodwa ingasiza kanjani umasipala wakho ukukhipha imibiko ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso nokunciphisa ukushintsha kabusha nokuhlukanisa kabi, hlola i-Dolobha.
Ibhalwe ngu
Dolobha Team