Likhekele tsa Audit e Hloekileng 2026 | Lintlha tse 50 bakeng sa Lichelete tsa Toropo

Ka tsamaiso ea audit ea 2022-23, metoropo e 34 feela ea 257 ea Afrika Borwa e fihlile audit e hloekileng. Sekheo pakeng tsa phetho e hloekileng le maikutlo a nang le boemo kapa a kotsi hangata ha se tokomente e le ‘ngoe e sieo; ke libaka tse ngata tse nyane lipalong tsa lichelete, tš compliance, liphuputsong tsa tshebetso, le litšireletsoing tsa ka hare. Ho utloisisa diphetho tsa hajoale tsa audit ea Auditor-General tsa toropo ho thusa ho tsepama mosebetsi libakeng moo liphuputso di khutlang.

Likhekele tsa audit e hloekileng ea toropo bakeng sa 2026 ke e ‘ngoe ea lisebelisoa tse sebetsang ka ho fetisisa sehlopha sa lichelete sa hau se ka li sebelisa pele ho kopano ea Auditor-General. Sebelisa likhekele tsena tse 50 tsa audit e hloekileng ho netefatsa karolo e ‘ngoe le e ‘ngoe sehlopha sa audit se tla e lekola, mme u sebetsa ka eona likhoeling pele year-end hore ho se saleng ho le chance. Bakeng sa tsela e pharaletseng le libaka tse tsepamisitsoeng tsa Auditor-General, bona tataiso ea rona kamoo ho fihlellang audit e hloekileng ea toropo. Bakeng sa motheo oa molao, bona ditlhoko tsa MFMA compliance bakeng sa 2026.

1. Lipalo tsa Lichelete (Lintlha 1-15)

Lintlha tsena li kenyelletsa boleng le completeness ea lipalo tsa hau tsa selemo tsa lichelete (AFS), tsamaiso le mSCOA le GRAP, le litokomente tse tšehetsang Auditor-General e tla di itšetlehile.

• 1. Chart of accounts e tsamaelana ka botlalo le sebopeho sa hajoale sa karolo sa mSCOA le likhoutu tsa karolo; ha ho likhoutu tsa khale kapa tse sa tsamae tse sa ntse di sebelisoa.
• 2. Mali a fumanehang aohle a bohlokoa a tsebioe ho latela GRAP 9 (Mali a Fumanehang ho tsoa Ditšebelisong tsa Exchange) le GRAP 23 (Mali a Fumanehang ho tsoa Ditšebelisong tse sa Exchange); ho aroha pakeng tsa exchange le non-exchange ho ngotsoe.
• 3. Asset register e felletseng, e bapisitsoe le general ledger, mme e kenyelletsa thepa eohle e bohlokoa, litsamaiso le lisebelisoa ka classification e nepahetseng le khoutu ea karolo.
• 4. Depreciation le amortisation di baloa ka bophelo bo sebelisoang le litsela tse nepahetseng; bophelo bo sebelisoang le litekanyo tse setseng di shebiloe mme di ngotsoe.
• 5. Dithuso (mohlala tefo ea leave, dikopo tsa molao, restoration) di tsebioe mme di lekanyoa ho latela GRAP 19; lipalo le dikakanyo tse tšehetsang di fileng.
• 6. Palo ea cash flow e lokisitsoe ho latela GRAP 2; cash flow tsa mosebetsi, ho invested, le tsa financing di behiloe ka nepo mme di bapisa le statement of financial position.
• 7. Lintlha tsohle tsa tsebo tsa AFS tse hlokang di teng mme di felletseng; melao ea accounting e bolelitsoe mme e sebelisoa ka tsela e tsamaellanang le lilemo tse fetileng.
• 8. Lisebelisoa tsa lichelete (receivables, investments, payables, likoloto) di behiloe mme di lekanyoa ho latela GRAP 104; impairment ea receivables (expected credit losses) e sebelisoa moo e hlokang.
• 9. Thepa e sa hlahisang chelete e shebiloe bakeng sa impairment (GRAP 21) moo ho na le lintlha; tahlehelo ea impairment e tsebioe mme e phatlaladitsoe.
• 10. Thepa e sa bonahaleng (mohlala software) e tsebioe mme e amortised ho latela GRAP 102; kalato ea thepa vs tšenyo e ngotsoe mme e tsamaellana.
• 11. AFS e bapisa le general ledger e ka tlase le liphuputsong tsa Section 71 tsa selemo; diphapang tse bohlokoa di hlalosoa mme di rarollotsoe.
• 12. Lipalo tsa nako e fetileng tse bapisang di ngotsoe ka nepo mme lintlha life kapa life tsa hape di phatlaladitsoe ho latela GRAP 3.
• 13. Ditlamo le contingencies di phatlaladitsoe lintlheng moo di hlokang; dichedule tse tšehetsang di fumaneha bakeng sa audit.
• 14. Ditšebeliso le libaka tsa likarolo tse amanang di hlalositsoe, di lekanyoa, mme di phatlaladitsoe ho latela GRAP 20.
• 15. Statement of financial performance, statement of financial position, le statement of changes in net assets di felletseng mme di cross-cast; lintlha di amana le lipalo tsa mantlha.

Bakeng sa tsamaiso e tebileng ea moralo oa accounting, bona tataiso ea rona ea melao ea GRAP bakeng sa metoropo.

2. Tš Compliance (Lintlha 16-30)

Lintlha tsena li kenyelletsa maikarabelo a MFMA, supply chain management, liphuputso tsa mSCOA, le lipheletso tsa liphuputso tsa selemo tse Auditor-General e li lekang tš compliance.

• 16. Budget ea selemo e behiloe mme e amoheloa ka har’a mekhahlelo ea MFMA; bopaki ba ho beha le resolution ea kopo bo fileng.
• 17. Tšenyo e ka har’a budget e lumelloang; virement e sebelisitsoe feela moo MFMA le melao ea Treasury di lumellang.
• 18. Liphuputso tsa Section 71 tsa khoeli di romiloe ho National Treasury le treasury e amanang ea provense ka nako bakeng sa khoeli e ‘ngoe le e ‘ngoe ea selemo sa lichelete.
• 19. Liphuputso tsa Section 71 di lokisitsoe ho tsoa data e tšoanang e fepang general ledger; reconciliation pakeng tsa Section 71 le AFS e qetiloe mme e ngotsoe.
• 20. Phuputso ea Section 72 ea selemo e bohareng e behiloe kopo mme e romiloe ka har’a nako e hlokang; phuputso e tsamaelana le litokomente tsa ka tlase.
• 21. Leano la supply chain management (SCM) le delegations di teng, di nchafalitsoe, mme di tsamaelana le Municipal Supply Chain Management Regulations.
• 22. Theko eohle e feta meeli e amanang e latelile tsamaiso e hlokang (ho bida ka khohlano, quotations, kapa deviations e lumelloang); tokomente e felletseng mme e filoe.
• 23. Likopo tsa bid di thehiloe mme di sebetsitse ho latela melao ea SCM; minute le dikhanolo tsa interest di fumaneha.
• 24. Register ea kontraka e nchafile; likontraka tsohle tse bohlokoa di ngotsoe ka likarolo, litekanyo, le matšoao a ho fela.
• 25. Tšenyo e sa lumelloang, e sa lokeng, le e senang thuso e hlalositsoe, e ripotiloe kopo, mme e rarollotsoe ho latela ditlhoko tsa MFMA.
• 26. Classification ea mSCOA e sebelisitsoe ka tsela e tsamaellanang mali a fumanehang, tšenyo, le litema tsa balance sheet liphuputsong tsa selemo le AFS.
• 27. Melao ea credit control le indigent di teng mme di sebelisoa; bokello ba mali a fumanehang le ho ngola di tsamaelana le leano le budget.
• 28. Litšebelisano tsa ho banka le investment di tsamaea le melao ea Treasury; ha ho li-account kapa investments tse sa lumelloang.
• 29. Likopano tsa kopo le likopo tsa committee moo lintho tsa lichelete di lumelloang di ngotsoe hantle; liresolution di lateloa ho tsamaiso.
• 30. Liphuputso tsohle tsa molao le submissions tse hlokang ke National Treasury kapa treasury ea provense selemo di romiloe ka nako.

3. Liphuputso tsa Tshebetso (Lintlha 31-40)

Lintlha tsena li kenyelletsa Service Delivery and Budget Implementation Plan (SDBIP), Phuputso ea Selemo ea Tshebetso (APR), le bopaki Auditor-General e tla e kopa bakeng sa tlhahisoleseling ea tshebetso.

• 31. SDBIP e lumelletsoe mme e phatlaladitsoe ka har’a nako e hlokang; e tsamaelana le budget e amoheloang le IDP.
• 32. Lintlha tsohle tsa SDBIP li hlalositsoe hlakileng, li lekanyang, mme li na le liphetho tse netefatsoeng selemo.
• 33. Data ea tshebetso e bokelloa mme e ngotsoe selemo sohle; boikarabelo bakeng sa lintlha e ‘ngoe le e ‘ngoe bo abetsoe mme bo ngotsoe.
• 34. APR e lokisitsoe mme e bontša tshebetso ea ‘nete khahlanong le SDBIP; liphetho le actuals di bolelitsoe hlakileng mme di tsamaelana le SDBIP.
• 35. Mafaele a bopaki a teng bakeng sa lintlha e ‘ngoe le e ‘ngoe e bohlokoa ea tshebetso; bopaki bo lekaneng ho tšehetsa actuals e ripotoang (mohlala liphuputso tsa sampole, li-register, litsoalo tsa tsamaiso).
• 36. Ha ho lintlha tse bohlokoa tsa tshebetso tse sieo kapa tse sa ripotoang APR; lintlha tsa tlhaloso di fanoa moo di sebetsang bakeng sa ho se fihlelle.
• 37. APR e shebiloe mme e lumelletsoe ke Moleli oa Toropo mme e behiloe kopo ka har’a nako e hlokang.
• 38. Tlhahisoleseling ea tshebetso APR e bapisa kapa e tsamaelana le liphuputso life kapa life tsa taolo tse tšehetsang le litsamaiso.
• 39. Netefatso ea boleng kapa tshekatsheko ea ka hare ea data ea tshebetso e etsoe pele qetello ea APR.
• 40. Audit committee e boleletsoe APR le tsamaiso ea taolo ea tshebetso; mathata life kapa life a rarollotsoe.

4. Litšireletso tsa Ka hare (Lintlha 41-50)

Lintlha tsena li kenyelletsa tikoloho ea taolo: ho aroha ha mosebetsi, litšireletso tsa IT, taolo, le tokomente Auditor-General e e hlahlobang bofokoli bo bohlokoa.

• 41. Ho aroha ha mosebetsi ho ngotsoe mme ho sebelisoa bakeng sa litšebelisano tsa kotsi e phahameng (mohlala ditefo, dithuso, reconciliation, lintlha tsa master data); ha ho motho a le mong a laolang tsamaiso ho fihla qetellong moo e sa lokeng.
• 42. Reconciliation tsa bank di etsoa mme di shebioe khoeli le khoeli; litema tse bapisang di batlisisoa mme di hloekisoa ka har’a nako e lumellaneng.
• 43. Reconciliation tsa bakoloto le baokoloti (ho kenyeletsa bakoloto ba rate le tšebeletso) di etsoa mme di shebioe; nako le ho latela di ngotsoe.
• 44. Litšireletso tsa mantlha tsa IT (fumano, taolo ea lintlha, backup le poelo) di teng mme di ngotsoe; litokelo tsa fumano di shebioe nako le nako.
• 45. Audit committee e hahiloe ka nepo, e kopana jwaloka ha e hlokoa, mme e na le tšebeliso e ngotsoeng ea internal audit, kotsi, le liphuputso tsa lichelete.
• 46. Register ea kotsi e nchafile; kotsi e bohlokoa ea lichelete le mosebetsi e hlalositsoe, e hlahlobiloe, mme e amanang le litšireletso tse fokotsang.
• 47. Rerano ea internal audit e phethahalitsoe; liphuputso di ripotiloe audit committee le taolo; liphuputso tse bohlokoa di na le merero ea tshebetso le beng le matšoao.
• 48. Melao e bohlokoa (lichelete, SCM, taolo ea thepa, credit control, le tse ling) e ngotsoe, e lumelletsoe, e phatlaladitsoe, mme e fumaneha basebetsi.
• 49. Taolo ea tokomente le ho fila (ea elektroniki kapa hybrid) di reroang hore bopaki ba audit bo khone ho nkoa kapele; ha ho litokomente tse bohlokoa tse sieo kapa tse sa fumaneheng.
• 50. Liphuputso tsa selemo se fetileng tsa Auditor-General le lintlha tsa lengolo la taolo di rarollotsoe; ho lokisa ho ngotsoe mme ho khonahala ho bontšoa ba-auditors ba selemo sa hajoale.

Ho Sebelisa likhekele tsena tsa audit e hloekileng

Sebelisa likhekele tsena tsa audit e hloekileng e le tokomente e phelang: abela beng karolo e ‘ngoe le e ‘ngoe, bontša lintha jwaloka ha di netefatsoa, mme u eketsa sekheo life kapa life pele audit e qala. Ho kopanya likhekele tse nang le taba le tš compliance e matla ea MFMA le tsamaiso e nepahetseng ea GRAP e beha toropo ea hau maemong a matla ho phetho ea audit e hloekileng.

Bona kamoo Dolobha e thusang metoropo ho hlahisa liphuputso tsa Section 71 le Section 72 tse tsamaellanang le mSCOA ho tsoa mohloling o le mong oa ‘nete mme ho boloka lipalo tsa lichelete di tsamaellanang le likhekele — batlisisa platfomo.