Diphoso tse Tloaelehileng tsa mSCOA Classification: Tse 15 tse Etsang Liphuputso tsa Audit

Diphoso tsa mSCOA classification ke tse ‘ngoe tsa libaka tse kgolo tsa maikutlo a nang le boemo le a kotsi a audit metoropong ea Afrika Borwa. Ha mali a fumanehang kapa tšenyo e kodiloe karolong e fosahetseng, kapa ha likarolo li sieo kapa li ntše, lipalo tsa selemo tsa lichelete ha sa bontše pono ea ‘nete le e toka. Auditor-General e lekola tš compliance ka Municipal Standard Chart of Accounts mme e ripota liphoso tse bohlokoa ha classification e fosahetse. Sengolwa sena se ngola diphoso tse 15 tse itseng tsa mSCOA classification tse metoropo e hangata e di etsang, hobaneng e ‘ngoe le e ‘ngoe e etsa liphuputso tsa Auditor-General, le kamoo ho e lokisa. Ho rarolla diphoso tsena ho fokotsa kotsi ea maikutlo a audit le ho tšehetsa tsela ho audit e hloekileng ea toropo.

Hobaneng mSCOA classification e bohlokoa bakeng sa diphetho tsa audit

Municipal Standard Chart of Accounts (mSCOA) e hlalosa likarolo tse supileng tse tšebeliso e ‘ngoe le e ‘ngoe e lokelang ho e tšoara: item, function, fund, project, region, vote, le costing. Ho beha ha phoso karolo e ‘ngoe le e ‘ngoe e fokotsa nepahalo ea Section 71 liphuputso tsa khoeli, Section 72 liphuputso tsa selemo e bohareng, le lipalo tsa selemo tsa lichelete (AFS). Liphuputso tsa Auditor-General li bolela hangata ho khouta ha phoso kapa ha sa felelle ha karolo e le lebaka la maikutlo a nang le boemo kapa a kotsi. Ho fumana classification hantle ho tloha ho nka ho isa liphuputsong ke motheo oa kamoo ho fihlellang audit e hloekileng ea toropo.

Diphoso tse 15 tse Tloaelehileng tsa mSCOA classification

Diphoso tse latelang di hlahela hangata liphuputsong tsa Auditor-General. Bakeng sa e ‘ngoe, re hlalosa phoso, hobaneng e isa liphuputsong, le tshebetso ea ho lokisa. Kutloisiso e matla mSCOA chart of accounts, kamoo mSCOA segment classification e sebetsang, le tlhaloso e bonolo ea mSCOA ke eng ho tla thusa sehlopha sa hau ho di qoba.

1. Ho sebelisa karolo e fosahetseng ea item bakeng sa tšenyo ea thepa vs mosebetsi

Phoso: Tšenyo ea thepa (mohlala theko ea likoloi, litsamaiso, kapa thepa) e ngotsoe ka likhoutu tsa item tse mosebetsing, kapa tše ling. Ditjeo tsa mosebetsi jwaloka ho lokisa kapa tse sebelisitsoeng di kodiloe e le thepa.

Hobaneng e etsa liphuputso tsa AG: Auditor-General e lebella tšenyo ea thepa le ea mosebetsi e arohaneng hantle ho latela mSCOA le Generally Recognised Accounting Practice (GRAP). Ho beha item ha phoso e fetola statement of financial performance le balance sheet (thepa vs tšenyo), mme e ka etsa phoso e bohlokoa ea surplus/deficit le litekanyo tsa thepa.

Ho lokisa: Sebelisa likhoutu tse nepahetseng tsa item tsa mSCOA bakeng sa theko ea thepa (mohlala theko ea PPE) le bakeng sa tšenyo ea mosebetsi (mohlala ho lokisa, tse sebelisitsoeng, mefuta). Boloka mapping ea ditšebeliso tsa hau ho lenaneo la semmuso la item mme u rute basebetsi mabapi le moeli oa thepa vs mosebetsi. Software e qobang likhoutu tse sebetsang tsa item ka mofuta oa tšebeliso e fokotsa phoso ena mohloling.

2. Ho beha dithuso phakeng conditional le unconditional ha phoso (fund segment e fosahetseng)

Phoso: Dithuso tse nang le maemo (mohlala MIG, equitable share e nang le maemo) di ngotsoe fundeng e fosahetseng, kapa dithuso tse se nang maemo di kopantsoe le tse nang le maemo fundeng e le ‘ngoe hore maemo a se ke a lateloa.

Hobaneng e etsa liphuputso tsa AG: Municipal Finance Management Act (MFMA) le National Treasury di hloka dithuso tse nang le maemo ho tsebahala le ho sebelisoa ho latela maemo. Ho abela fund segment ha phoso ho etsa hore ho be thata ho bontša tš compliance maemong a thuso mme e isa liphuputsong liphuputsong tsa thuso le, maemong a bohlokoa, ho se tsamae.

Ho lokisa: Abela thuso e ‘ngoe le e ‘ngoe fund segment e nepahetseng ho latela sebopeho sa fund sa hau se lumelloang le tataiso ea National Treasury. Netefatsa hore dithuso tse nang le maemo di difundeng (kapa ka likhoutu tsa projeke/mananeo) tse lumellang AG ho netefatsa tš compliance ea maemo. Bapisa mali a fumanehang a thuso le tšenyo ka fund le projeke ka mekhahlelo.

3. Ho sebelisa likhoutu tse akaretsang “tse ling” ho e-na le classifications tse itseng

Phoso: Ditšebeliso di ngotsoe likhoutu tsa catch-all tse kang “mali a fumanehang a mang,” “tšenyo e meng,” kapa “sundry” ho e-na le likhoutu tse itseng tsa item le function tsa mSCOA tse sebetsang.

Hobaneng e etsa liphuputso tsa AG: AG le National Treasury di itšetlehile classification e tebileng bakeng sa ho bapisa le ponahalo. Ho sebelisa ha ngata “tse ling” ho fokotsa thuso ea AFS le liphuputso tsa Section 71 mme hangata ho boleloa e le bofokoli bohlokoa ba classification.

Ho lokisa: Sheba mananeo a item le function a mSCOA mme u map tšebeliso e ‘ngoe le e ‘ngoe ea mofuta toropo ea hau e e rarollang ho khoutu e itseng. Fokotsa kapa fokotsa likhoutu tsa “tse ling”; moo tšebeliso e nang le fit e hlakileng, ngola lebaka mme u sebelise khoutu e haufi le e itseng. Etsa liphuputso tsa nako le nako “tse ling” tse sebelisitsoeng mme u lokise dithuto.

4. Ho sa nchafatse karolo ea projeke ha liprojeke di qetella kapa di koala

Phoso: Tšenyo e tsoela ho ngoloa likhoutu tsa liprojeke bakeng sa liprojeke tse qetileng, tse koetsoeng, kapa tse nkeloang maemong. Lihlopha tse ncha kapa liprojeke di sebelisa likhoutu tsa khale hape ntle le ho koala hantle karolo ea projeke ea khale.

Hobaneng e etsa liphuputso tsa AG: Liphuputso tse itšetlehileng projekeng (mohlala bakeng sa dithuso tse nang le maemo kapa mananeo a thepa) di lokela ho bontša boemo ba ‘nete ba projeke. Likhoutu tse ntseng tse sa sebetseng kapa tse fosahetseng tsa projeke di fetola liphuputso tsa projeke mme di etsa hore ho be thata ho AG ho netefatsa hore liprojeke tse lefelloang ke thuso di accountoa hantle.

Ho lokisa: Boloka project register e nang le boemo bo hlakileng boa open/closed le matšoao a sebetsang. Ha projeke e qetella kapa e koala, emisa ho ngola khoutung ea projeke eo mme u beha hape dithuto tsohle tse fosahetseng. Sebelisa karolo ea projeke feela bakeng sa liprojeke tse sebetsang, tse hlalositsoeng mme netefatsa hore chart of accounts ea hau e nchafatsoa ha liprojeke di koala.

5. Ho kopanya likarolo tsa function (mohlala governance vs litšebeletso tsa sechaba)

Phoso: Tšenyo kapa mali a fumanehang a abetsoe function e fosahetseng — mohlala ditjeo tsa litšebeletso tsa sechaba tse kodiloeng governance kapa taolo, kapa mali a fumanehang a metsi a kodiloeng function e fapaneng.

Hobaneng e etsa liphuputso tsa AG: Liphuputso tsa karolo ea function di sebelisoa ho bontša bokae karolo e ‘ngoe le e ‘ngoe ea tšebeletso e sebelisang le e fumolang. Likhoutu tse fosahetseng tsa function di fetola liphuputso tsa karolo, di fokotsa ho bapisa le metoropo e meng, mme di ka etsa phoso e bohlokoa noteeng ea karolo.

Ho lokisa: Hlalosa melao e hlakileng bakeng sa khoutu efe ea function e sebetsang mofuta ofe oa tiro le mokhahlelo oa mali a fumanehang. Ruta bamoleli ba budget le basebetsi ba lichelete mabapi le classification ea function. Bapisa kakaretso ea function le tšepiso (mohlala function ea metsi vs fund ea metsi) mme u batlisise diphapang. Sebelisa chart of accounts e thibelang likhoutu tse sebetsang tsa function ka mofuta oa tšebeliso moo e khonehang.

6. Ho hloleha ho sebelisa karolo e nepahetseng ea region bakeng sa tšenyo e itšetlehileng ward

Phoso: Moo toropo e ripotang ka ward kapa region, tšenyo (mohlala tšenyo ea allocation ea ward, liprojeke tsa region) e ngotsoe ntle le karolo e nepahetseng ea region kapa ka khoutu e fosahetseng kapa e tloaelehileng ea region.

Hobaneng e etsa liphuputso tsa AG: Liphuputso tsa tikologo hangata di hlokoa bakeng sa liphuputso tsa thuso, taolo ea kopo, kapa phatlalatso ea sechaba. Likhoutu tse sieo kapa tse fosahetseng tsa region di etsa liphuputso tsa tikologo tse sa tšepahaleng mme di ka etsa liphuputso tš completeness le nepahalo ea tsebo ea karolo.

Ho lokisa: Hlalosa ditšebeliso tsohle tse lokelang ho tšoara karolo ea region (mohlala allocations tse itšetlehileng ward, liprojeke tsa region). Netefatsa hore karolo ea region e tlameha bakeng sa mefuta eo ea ditšebeliso tsamaisong ea hau mme basebetsi ba khetha ward kapa region e nepahetseng. Bapisa kakaretso ea region le liphuputso tsa allocation ea ward mme u lokise ho abela ha phoso.

7. Allocation e fosahetseng ea karolo ea costing (ditjeo tse sa otlolohang tse abetsoeng litsi tsa theko tse fosahetseng)

Phoso: Ditjeo tse sa otlolohang kapa tsa overhead (mohlala IT, HR, lichelete) di abetsoe karolong e fosahetseng ea costing kapa siti sa theko, kapa ha di abeloe ka tsela e tsamaellanang, hore theko ea tšebeletso le lipalo tsa tariff di fose.

Hobaneng e etsa liphuputso tsa AG: Karolo ea costing e tšehetsa allocation ea theko le costing e itšetlehileng tiro. Allocation e fosahetseng e fetola tshekatsheko ea poelo ea theko mme e ka ama toka ea tariff le dithuso. AG e ka ripota mabapi le tšepahalo ea tlhahisoleseling ea theko e sebelisitsoeng theko le budgeting.

Ho lokisa: Ngola methodology ea hau ea allocation ea theko (mohlala litsi tsa allocation bakeng sa litšebeletso tse arolelaneng) mme u e sebelise ka tsela e tsamaellanang. Sebelisa karolo ea costing ho beha ditjeo tse sa otlolohang litsing tse nepahetseng tsa theko kapa litiro. Sheba allocations bonyane selemo le selemo mme netefatsa hore di tsamaelana le methodology e phatlaladitsoeng AFS.

8. Diphoso tsa classification ea mali a fumanehang (exchange vs non-exchange revenue)

Phoso: Mali a fumanehang a exchange (mohlala thekiso ea metsi, rate) a behiloe e le non-exchange (mohlala dithuso, dithuso), kapa tše ling. Likhoutu tsa item bakeng sa mali a fumanehang ha di tsamae le sebopeho sa ikonomi sa tšebeliso.

Hobaneng e etsa liphuputso tsa AG: GRAP le mSCOA di hloka mali a fumanehang ho behoa ka nepo e le exchange kapa non-exchange. Classification e fosahetseng e ama note ea mali a fumanehang, liphuputso tsa karolo, mme e ka etsa phoso e bohlokoa le ho se tsamae moralong oa liphuputso.

Ho lokisa: Sebelisa likhoutu tse nepahetseng tsa item tsa mSCOA bakeng sa mofuta oa mali a fumanehang o ‘ngoe le o ‘ngoe: mali a fumanehang a exchange (rate, ditjeo tsa tšebeletso, mokgetho, le tse ling) vs non-exchange (dithuso, dithuso, limpho). Ruta basebetsi ba mali a fumanehang mme netefatsa hore tsamaiso ea hau ea mali a fumanehang (billing, grants register) e fepa general ledger ka likhoutu tse nepahetseng tsa item le fund ho tloha qalong.

9. Ho sa beha ditjeo tse amanang le basebetsi likhoutung tse nepahetseng tsa item

Phoso: Mefuta, dithuso, tefo ea leave, kapa ditjeo tse ling tse amanang le basebetsi di ngotsoe tlasa likhoutu tse akaretsang kapa tse fosahetseng tsa item (mohlala “tšenyo e meng”) ho e-na le likhoutu tse itseng tsa mSCOA bakeng sa ditjeo tsa basebetsi (mohlala mefuta ea motheo, overtime, medical aid, ditlhophiso tsa pension).

Hobaneng e etsa liphuputso tsa AG: Ditjeo tsa basebetsi ke item e kgolo lipalong tsa tšenyo ea toropo. Ho beha item ha phoso e fetola AFS mme e etsa hore ho be thata ho bapisa ditjeo tsa basebetsi metoropong kapa ho sheba sebopeho sa theko. AG e lekola hangata hore ditjeo tsa basebetsi di behiloe le di phatlaladitsoe hantle.

Ho lokisa: Map mekga eohle ea payroll (mefuta ea motheo, dithuso, dithuso, leave, le tse ling) ho likhoutu tse nepahetseng tsa item tsa mSCOA. Netefatsa hore tsamaiso ea hau ea payroll kapa HR e ngola general ledger ka likhoutu tse nepahetseng tsa item (le function, fund). Bapisa kakaretso ea payroll le ledger ka item mme u lokise dithuto tsohle tse behiloe ha phoso.

10. Ho sebelisa mefuta e fosahetseng ea fund bakeng sa litšebeletso tse ring-fenced

Phoso: Mali a fumanehang kapa tšenyo bakeng sa tšebeletso e ring-fenced (mohlala metsi, motlakase, tsweletso) e ngotsoe fundeng ea mosebetsi kapa fundeng e ngoa ea tšebeletso, ho e-na le fund e laetsoeng e ring-fenced.

Hobaneng e etsa liphuputso tsa AG: MFMA le leano la lichelete tsa toropo di hloka difund tse ring-fenced ho accountoa ka boeona. Ho kopanya difund di fetola lipalo tsa fund, di fokotsa tshekatsheko ea tariff le poelo ea theko, mme di ka etsa liphuputso tsa ho se tsamae.

Ho lokisa: Qoba melao ea karolo ea fund hore mali a fumanehang le tšenyo eohle bakeng sa tšebeletso e ring-fenced e ngoloe fundeng e nepahetseng. Se lumelle mali a fumanehang a metsi kapa tšenyo ea motlakase, mohlala, ho ngoloa fundeng ea mosebetsi haese ha ho na tefo e ngotsoeng, e lumelloang. Bapisa fund e ‘ngoe le e ‘ngoe le mali a fumanehang le tšenyo e lebelloang mme u batlisise ho abela ha phoso.

11. Tšenyo ea projeke ea thepa e sa kopanngoe le karolo e nepahetseng ea projeke

Phoso: Tšenyo liprojekeng tsa thepa (mohlala thepa) e ngotsoe ntle le karolo ea projeke kapa ka khoutu e fosahetseng kapa e akaretsang ea projeke, hore liphuputso tsa projeke di se ke tsa amana le tšenyo ea ‘nete.

Hobaneng e etsa liphuputso tsa AG: Liprojeke tsa thepa, haholo tse lefelloang ke dithuso tse nang le maemo, di lokela ho lateloa ledgereng. Likhoutu tse sieo kapa tse fosahetseng tsa projeke di thibela AG ho netefatsa hore maemo a thuso a fihlelloa le hore liphuputso tsa projeke di nepahetse.

Ho lokisa: Hloka karolo e sebetsang ea projeke bakeng sa tšenyo eohle ea projeke ea thepa. Boloka lenaneo la liprojeke ka likhoutu tse ikhethileng mme netefatsa hore theko le ditefo bakeng sa liprojeke di sebelisa khoutu e nepahetseng ea projeke. Bapisa tšenyo ea projeke project register le dichedule tsa liphuputso tsa thuso.

12. Ho beha ha phoso ho lokisa le ho boloka vs ntlafatso ea thepa

Phoso: Ho lokisa le ho boloka (tšenyo ea mosebetsi) di thepisitsoe, kapa ntlafatso ea thepa (mohlala nchafatso tse eketsang bophelo bo sebelisoang kapa bokhoni) di expensed e le ho lokisa. Item le kalato ea thepa ha di tsamae le GRAP le mSCOA.

Hobaneng e etsa liphuputso tsa AG: Moeli pakeng tsa thepa le tšenyo o lekotsoe ke AG. Classification e fosahetseng e ama statement of financial performance le balance sheet (thepa le depreciation) mme ke mohloli o tloaelehileng oa phoso e bohlokoa.

Ho lokisa: Sebelisa leano le hlakileng bakeng sa thepa vs ho lokisa: hangata, ho lokisa le ho boloka letsatsi le letsatsi ke tšenyo; ho nkeloa hafuma kapa ntlafatso tse eketsang bophelo kapa bokhoni ke thepa. Ruta basebetsi mme netefatsa hore likhoutu tse nepahetseng tsa item (le tsebo ea thepa, moo e sebetsang) di sebelisoa. Ngola likhakanyo tse bohlokoa bakeng sa AG.

13. Tšenyo ea prepaid le accruals e sa behoe hantle

Phoso: Linyehelo tsa pele (mohlala inšorense, subscriptions) kapa accruals (mohlala leave, litšebeletso tse amoheloang empa di sa invoice) ha di behoe ka item, function, kapa fund e nepahetseng, kapa di ngotsoe ho suspense kapa li-account tse fosahetseng.

Hobaneng e etsa liphuputso tsa AG: Linyehelo tsa pele le accruals ke karolo ea statement of financial position mme di lokela ho behoa ka nepo bakeng sa AFS ho fella. Ho abela ha phoso kapa ho siea karolo e ka isa phoso e bohlokoa thepa ea hajoale/ma bitso le tsebong ea tšenyo.

Ho lokisa: Netefatsa hore journal tsa prepayment le accrual di sebelisa logic e tšoanang ea karolo (item, function, fund) jwaloka tšenyo kapa mali a fumanehang a ka tlase. Abela siti le nako e nepahetseng. Bapisa prepayments le accruals le dichedule tse tšehetsang mme netefatsa hore ha di sieo li-account tse akaretsang tsa “suspense” qetellong ea selemo.

14. Lipalangoang tsa lipakeng tsa likarolo ntle le ho tloa ha nepahetseng

Phoso: Lipalangoang pakeng tsa likarolo, difund, kapa litsi tsa theko di ngotsoe tseleng e ngolang hape mali a fumanehang kapa tšenyo, kapa dithuto tsa ho tloa tse hlokang bakeng sa liphuputso tsa sehlopha kapa karolo di sieo kapa di fosahetse.

Hobaneng e etsa liphuputso tsa AG: Lipalangoang tsa lipakeng tsa likarolo kapa difund di lokela ho tloa kapa ho hlahisoa ka nepo hore lipalo tse kopantsoeng di se ke tsa eketsa. Ho hloleha ho tloa kapa ho beha ka nepo e isa phoso e bohlokoa liphuputsong tsa karolo le fund.

Ho lokisa: Hlalosa melao e hlakileng bakeng sa kamoo lipalangoang tsa ka hare di kodiloeng (mohlala likhoutu tse itseng tsa item bakeng sa lipalangoang) mme netefatsa hore dithuto tsa ho tloa di ngotsoe moo di hlokang bakeng sa liphuputso tse kopantsoeng. Bapisa libaka tsa ho paloang pakeng tsa likarolo/difund mme ngola methodology ea ho tloa bakeng sa AG.

15. Ho hloleha ho beha hape litema ha melao ea mSCOA e nchafatsoa

Phoso: National Treasury e nchafatsa sebopeho sa mSCOA (likhoutu tse ncha, likhoutu tse rebitsoeng kapa tse koahelang), empa toropo e tsoela ho sebelisa likhoutu tsa khale kapa e sa map data e teng sebopehong se ncha.

Hobaneng e etsa liphuputso tsa AG: Ho tsamaea ka mSCOA ho bolela ho sebelisa sebopeho sa hajoale, se phatlaladitsoeng. Ho sebelisa likhoutu tse nkeloang maemong ke ho se tsamae mme e ka etsa ho hloleha ha reconciliation le Section 71 le litemplate tsa AFS, e isang liphuputsong tse bohlokoa.

Ho lokisa: Sheba circulars tsa National Treasury le lintlha tsa mSCOA. Ha chart of accounts e nchafatsoa, nchafatsa tsamaiso ea hau, map likhoutu tsa khale ho tse ncha, mme u beha hape libaka tsa nako e fetileng ha e hlokahala. Etsa tshekatsheko ea gap kamorao ea nchafatso e ‘ngoe le e ‘ngoe mme u rute basebetsi lintlha. Software e bolokoang bakeng sa lintlha tsa mSCOA e fokotsa kotsi ea ho oela ka morao.

Kamoo software e tsamaellanang le mSCOA e Fokotsang Diphoso tsa Classification

Diphoso tse ngata tsa mSCOA classification di etsahala hobane ditšebeliso di nkuoa ka manual ntle le netefatso khahlanong le likopano tsa semmuso tsa karolo le likhoutu. Software ea toropo e tsamaellanang le mSCOA e rarolla sena ka ho haha chart of accounts le melao ea netefatso tsamaisong: likopano tse sa sebetseng tsa karolo di hanoa ha di kena, likarolo tsa tlameho di qoboa bakeng sa mefuta e amanang ea ditšebeliso, mme liphuputso di hlahisoa ho tsoa data e tšoanang e kodileng e fepang general ledger le Section 71.

Sena ha se tlose tlhoko ea basebetsi ba rutoang le litšebelisano tse hlakileng, empa se thibela mokga o moholo oa diphoso tse ka hlahelang feela qetellong ea selemo kapa nako ea audit ea Auditor-General. Metoropo e kopanyang melao e hlakileng, thuto ea karolo, le litsamaiso tse qobang likhoutu tse sebetsang e maemong a ntlafetseng ho ntlafatsa diphetho tsa audit le ho fihlella ditlhoko tsa MFMA compliance tsa liphuputso.

Kakaretso

Diphoso tse 15 tse tloaelehileng tsa mSCOA classification holimo di thibeloa ka melao e hlakileng, thuto, le litsamaiso tse nepahetseng. Ho di rarolla ka tsela e reroang ho fokotsa kotsi ea liphuputso tsa Auditor-General le ho tšehetsa sepheo sa audit e hloekileng. Bakeng sa moralo ka boona, bona tataiso ea mSCOA chart of accounts, mSCOA segment classification e hlalositsoeng, le tataiso e bonolo ea mSCOA ke eng; bakeng sa bokhoni ba audit, bona kamoo ho fihlellang audit e hloekileng ea toropo. Ho bona kamoo platfomo e le ‘ngoe e ka thusang toropo ea hau ho fokotsa diphoso tsa mSCOA classification le ho hlahisa liphuputso tsa Section 71 le Section 72 ho tsoa mohloling o le mong oa ‘nete, batlisisa Dolobha.