Melao ea GRAP bakeng sa Metoropo: Tataiso e Sebetsang ea Tsamaiso

Ka tsamaiso ea 2022–23 ea audit ea toropo, diphetho tsa audit ea Auditor-General tsa toropo di bontšitse hore metoropo e ngata ea Afrika Borwa e sa ntse e oelang ho sebelisa hantle Generally Recognised Accounting Practice (GRAP). Thepa e ngotsoe ha phoso, tsebo e sa felelle, le melao ea accounting e sa tsamaellanang ke tse ‘ngoe tsa liphuputso tse khutlang tla tse isang maikutlong a nang le boemo kapa a kotsi. Bakeng sa baCFO ba toropo le basebetsi ba lichelete, melao ea GRAP bakeng sa metoropo ha se khetho: ke moralo oa liphuputso oo MFMA le National Treasury di o hlokang bakeng sa lipalo tsa selemo tsa lichelete. Tataiso ena e hlalosa GRAP ke eng, hobaneng e bohlokoa metoropong, melao efe e sebelisoa hangata, kamoo GRAP e fapana le IFRS, le kamoo ho kenya le ho boloka tš compliance ea GRAP practising — ho kenyeletsa kamoo software e nepahetseng ea lichelete tsa toropo e ka tšehetsang tsamaiso e tsamaellanang le liphuputso tse fokolang tsa audit.

GRAP ke eng le Hobaneng e Bohlokoa Metoropong?

Generally Recognised Accounting Practice (GRAP) ke setsi sa melao ea accounting tse likarolo tsa sechaba tsa Afrika Borwa di lokelang ho li sebelisa ha di lokisa lipalo tsa tsona tsa selemo tsa lichelete. E hlahisitsoe ke Accounting Standards Board (ASB), e sebetsang tlasa Financial Reporting Standards Council. GRAP ke e lekana le IFRS (International Financial Reporting Standards) e sebelisoa mokgahiswanong oa batho ba ikemetseng. IFRS e ngotsoe bakeng sa likarolo tse nang le phaello e le sepheo, GRAP e ngotsoe bakeng sa likarolo tse sa nang phaello e le sepheo sa tsona sa mantlha — ho kenyeletsa likarolo tsa naha le tsa provense, likarolo tsa sechaba, le metoropo le likarolo tsa toropo.

Bakeng sa metoropo, GRAP e bohlokoa ka mabaka a mantlha a mararo.

Tlameho ea molao. MFMA le Municipal Budget and Reporting Regulations di hloka hore lipalo tsa selemo tsa lichelete li lokisoe ho latela melao ea generally recognised accounting practice. Practising, sena se bolela GRAP. Ho se tsamae ke ho hloleha ha liphuputso le phuputso ea tš compliance e Auditor-General e tla e eketsa.

Ho bapisa le tšepo. Ha toropo e ‘ngoe le e ‘ngoe e sebelisa moralo o tšoanang oa accounting, lipalo tsa lichelete li ka bapisoa metoropong mme li kopanyoe maemong a provense le naha. AFS e nang le tšepo e tšehetsa tšebeliso ke makopano, National Treasury, le sechaba; e boetse e tšehetsa ho kolota, likopo tsa dithuso, le merero ea lilemo tse telele.

Diphetho tsa audit. AG e lekola hore na AFS di lokisitsoe ho latela moralo o sebetsang. Ho sebelisa ha phoso kapa ha sa felelle ha GRAP e isa liphoso tse bohlokoa, maikutlo a nang le boemo kapa a kotsi, le liphuputso tse khutlang tla. Ho fumana GRAP hantle ke ka hona motheo oa kamoo ho fihlellang audit e hloekileng ea toropo.

Ka mantsoe a khutšoanyane: GRAP ke buka ea melao ea kamoo metoropo e lokelang ho tseba, ho lekanya, ho hlahisa, le ho phatlalatsa ditšebeliso le lintho lipalong tsa lichelete. Ho utloisisa le ho e sebelisa ka nepo ke boikarabelo bo bohlokoa ba mosebetsi oa lichelete tsa toropo.

Melao e Bohlokoa ea GRAP e Amang Metoropo

Metoropo di lokelang ho sebelisa seto sohle sa melao ea GRAP tse amanang le ditšebeliso le libaka tsa tsona. Tse latelang ke tse sebelisoa hangata le tse amang hangata liphuputsong tsa audit. Di kenyelletsa ponahalo, cash flow, melao, thepa, mabitso, le tsebo.

GRAP 1 — Ponahalo ea Lipalo tsa Lichelete

GRAP 1 e beha sebopeho le litaba tsohle tsa lipalo tsa lichelete. E hlalosa se setsi se felletseng sa AFS se kenyelletsang: statement of financial position, statement of financial performance, statement of changes in net assets, cash flow statement, le lintlha. E boetse e laela litema tsa line tse fokolang le ditlhoko tsa tsebo bakeng sa palo e ‘ngoe le e ‘ngoe mme e hloka hore lipalo tsa lichelete li hlahise ka toka boemo ba lichelete, tshebetso ea lichelete, le cash flow ea karolo. Metoropo e sieang lipalo tse hlokang, e sebelisang foromo e fosahetseng, kapa e hlolehang ho phatlalatsa tlhahisoleseling e hlokang e tlola GRAP 1. Molao ona ke motheo: ha u fumana ponahalo e fosahetse karolo e setseng ea AFS e fokola.

GRAP 2 — Lipalo tsa Cash Flow

GRAP 2 e hloka likarolo ho hlahisa palo ea cash flow e behang cash flow ho tsoa litirong tsa mosebetsi, ho invested, le tsa financing. Bakeng sa metoropo, sena se bolela dithuso tsohle tsa chelete le ditefo di lokela ho behoa ka nepo. Diphoso tse tloaelehileng li kenyeletsa ho beha ha phoso dithuso tse amoheloang (mosebetsi vs financing), ho arola ha phoso tšenyo ea thepa pakeng tsa ho invested le mosebetsi, le ho hloleha ho bapisa palo ea cash flow le statement of financial position. Palo ea cash flow hangata e shebiloe ke AG hobane diphoso mona di ka bontša mathata a tebileng a taolo kapa classification.

GRAP 3 — Melao ea Accounting, Lintlha tsa Dikakanyo tsa Accounting le Diphoso

GRAP 3 e sebetsana le khetho le tsamaiso ea melao ea accounting, lintlha tsa melao, lintlha tsa dikakanyo, le ho lokisa diphoso tsa nako e fetileng. Metoropo di lokela ho amohela melao e fang tlhahisoleseling e amanang le e tšepahalang mme di e sebelise ka tsela e tsamaellanang. Ha leano le fetoha (feela ha le hlokoa ke boemo bo ncha kapa ha le fana ka tlhahisoleseling e tšepahalang), fetoho e lokela ho sebelisoa ka retrospective mme e phatlalatsa. Diphoso tsa nako e fetileng di lokela ho lokisoa ka retrospective. Practising, liphuputso tse ngata tsa audit di baka ho sebelisa ha melao ka tsela e sa tsamaellanang selemo ho isa selemo, kapa lintlha tsa ad hoc ntle le tsebo e nepahetseng kapa ho ngola hape.

GRAP 17 — Thepa, Litsamaiso le Lisebelisoa

GRAP 17 e laela tsebo, tekanyo, le tsebo ea property, plant and equipment (PPE). Metoropo di tšoara thepa e ngata ea thepa le PPE e meng: litsela, marangrang a metsi le tsweletso, matlo, likoloi, le lisebelisoa. Tlasa GRAP 17, litema tsa PPE li lekanyoa qalong ka theko mme ka morao kapa ka theko e fokolitsoeng depreciation le impairment e kopantsoeng kapa ho sebelisa mofuta oa revaluation. Depreciation e lokela ho ba systematic bophelong bo sebelisoang; bophelo bo sebelisoang le litekanyo tse setseng li lokela ho shebioa nako le nako.

Li-register tsa thepa di lokela ho fella mme di bapisehe le AFS. Li-register tse sa felelle, ho beha ha phoso (mohlala thepa e sa arohaneng moo e hlokang), bophelo bo sebelisoang bo fosahetseng, le depreciation e sieo kapa e fosahetseng ke mabaka a tloaelehileng a maikutlo a nang le boemo. GRAP 17 ke e ‘ngoe ea melao e bohlokoa metoropong ka boholo ba libaka tsa PPE.

GRAP 102 — Thepa e sa Bonahaleng

GRAP 102 e sebetsa thepeng e sa bonahaleng jwaloka software, litumellano, le thepa e meng e sa bonahaleng. Metoropo tse thepisang software, litsamaiso tsa GIS, kapa thepa e meng e sa bonahaleng di lokela ho sebelisa GRAP 102 bakeng sa tsebo, tekanyo (theko kapa revaluation), amortisation, le tsebo. Mathata a tloaelehileng a kenyeletsa ho thepisa ditjeo tse lokelang ho expensed (mohlala ditjeo tse itseng tsa ntlafatso), mekhahlelo e fosahetseng ea amortisation, le ho hloleha ho lekola thepa e sa bonahaleng bakeng sa impairment ha ho na lintlha. Ho fumana moeli o nepahetseng pakeng tsa thepa le tšenyo ho bohlokoa bakeng sa GRAP 102 le bakeng sa classification ea mSCOA, e amang kamoo tšenyo e hlahelang AFS.

GRAP 21 — Impairment ea Thepa e sa Hlahisang Chelete

Metoropo di tšoara thepa e ngata e sa hlahisang chelete (mohlala litsela, mapaka, matlo a taolo). GRAP 21 e hloka hore thepa e joalo e lekoleloe impairment ha ho na lintlha hore tekanyo e tšoarang e ka feta tekanyo ea tšebeletso e khutlisetsoang. Ha e impaired, thepa e lokela ho ngoloa tlase mme tahlehelo ea impairment e tsebioe. Ho hloleha ho etsa litšekiso tsa impairment ha lintlha li teng, kapa ho tseba le ho phatlalatsa tahlehelo ea impairment, ke phuputso e khutlang tla ea AG. Molao ona o bohlokoa haholo kamorao lintho tse fokotsang thuso kapa matla a tšebeletso a thepa (mohlala damage, obsolescence, kapa lintlha tsa tšebeliso).

GRAP 104 — Lisebelisoa tsa Lichelete

GRAP 104 e kenyelletsa tsebo, tekanyo, le tsebo ea thepa ea lichelete le mabitso a lichelete. Metoropo di tšoara chelete, investments, receivables (ho kenyeletsa rate le bakoloto ba tšebeletso), le payables; di ka boetse di na le likoloto le ditshepiso. GRAP 104 e hloka classification ka mekga e nepahetseng, tekanyo ka theko e amortised kapa fair value jwaloka ha e lokela, le tsebo e lekaneng ea kotsi le litekanyo tsa fair value. Diphoso tse tloaelehileng li kenyeletsa ho beha ha phoso thepa ea lichelete, impairment e sa lekaneng ea receivables (expected credit losses), le tsebo e sieo kapa e sa felelle. Ho bohlokoa ha receivables le chelete balance sheets tsa toropo, GRAP 104 e na le matla a phahameng.

GRAP 25 — Dithuso tsa Basebetsi

GRAP 25 e sebetsana le dithuso tsa nako e khutšoanyane (mohlala mefuta, leave), dithuso tsa morao ho mosebetsi (mohlala pension le medical aid), le dithuso tse ling tsa lilemo tse telele. Metoropo di na le maikarabelo a matla a dithuso tsa basebetsi. Mefuta le mefuta di lokela ho tsebioa ha tšebeletso e fanuoa; leave e lokela ho accrue; mme mananeo a defined benefit (ho kenyeletsa difund tsa pension le medical aid moo toropo e nkang kotsi) di hloka litekanyo tsa actuarial le tsebo ea thepa e net ea defined benefit kapa mabitso. Ho fokola ha provisions tsa leave, accounting e fosahetseng ea fund ea pension, le tsebo e sieo ke liphuputso tse tloaelehileng. GRAP 25 e ikhethile thekniki mme hangata e fumana thuso ho tsoa litsebi kapa litsamaiso tse latelang leave le payroll ka nepahalo.

GRAP 19 — Dithuso, Mabitso a Contingent le Thepa ea Contingent

GRAP 19 e hloka hore dithuso di tsebioe ha ho na tlameho ea hajoale (ea molao kapa e hahileng), ho tsoa ha lisebelisoa ho probable, mme tekanyo e khonang ho lekanyoa ka tšepo. Metoropo di ka ba le dithuso bakeng sa litigation, environmental remediation, restructuring, kapa warranties. Mabitso a contingent le thepa ea contingent di lokela ho phatlalatsa ha ho tsoa kapa ho kena ha e se probable kapa tekanyo e ke ke ea lekanyoa ka tšepo. Ho eketsa dithuso, ho fokola dithuso, kapa ho hloleha ho phatlalatsa litema tsa contingent tsohle di ka isa phosong. Ho boloka register ea dithuso le contingencies mme ho e sheba ka mekhahlelo ho thusa ho netefatsa tš compliance ea GRAP 19.

Tafole ea Motsoalle: Melao e Bohlokoa ea GRAP bakeng sa Metoropo

Boemo	Sehlooho	Hobaneng e Bohlokoa Metoropong
GRAP 1	Ponahalo ea Lipalo tsa Lichelete	E hlalosa sebopeho le litaba tsa AFS; motheo bakeng sa tsebo e meng eohle
GRAP 2	Lipalo tsa Cash Flow	Classification e hlokang ea cash flow; hangata e sebelisoa ha phoso
GRAP 3	Melao ea Accounting, Lintlha tsa Dikakanyo le Diphoso	Tsamaiso, lintlha, le ho lokisa nako e fetileng
GRAP 17	Thepa, Litsamaiso le Lisebelisoa	Karolo e kgolo ea balance sheet ea toropo; depreciation, bophelo bo sebelisoang, asset register
GRAP 102	Thepa e sa Bonahaleng	Software, litumellano; thepa vs tšenyo, amortisation
GRAP 21	Impairment ea Thepa e sa Hlahisang Chelete	Ho ngola tlase ha matla a tšebeletso a fokola
GRAP 104	Lisebelisoa tsa Lichelete	Chelete, investments, receivables, payables, likoloto; classification le tsebo
GRAP 25	Dithuso tsa Basebetsi	Mefuta, leave, lipension, medical aid; dithuso le litekanyo tsa actuarial
GRAP 19	Dithuso, Mabitso a Contingent le Thepa ea Contingent	Litigation, tikologo, restructuring; tsebo le tsebo

Melao e meng ea GRAP e ka sebetsa e itšetlehile ditšebelisong tsa toropo (mohlala GRAP 9 mabapi le mali a fumanehang ho tsoa ditšebelisong tsa exchange, GRAP 23 mabapi le mali a fumanehang ho tsoa ditšebelisong tse sa exchange, GRAP 12 mabapi le inventory). ASB le National Treasury di phatlalatsa lenaneo le feletseng le tataiso ea tsamaiso; lihlopha tsa lichelete di lokela ho boloka mapping ea melao efe e sebetsang karolong ea tsona mme di netefatse hore eohle di sebelisoa ka nepo.

Kamoo GRAP e Fapana le IFRS

GRAP e thehiloe moralong o tšoanang oa conceptual le IFRS mme melao e ngata e tsamaelana haufi. Le ha ho le joalo, ho na le diphapang tse bohlokoa tse amang basebetsi ba lichelete tsa toropo ba ka ba le experience ea mokgahisano oa batho ba ikemetseng.

Melao e ikhethileng mokgahiswanong. GRAP e kenyelletsa melao e nang le e lekana e otlolohileng ea IFRS kapa e fapaneng scope. Mohlala, GRAP 23 mabapi le mali a fumanehang ho tsoa ditšebelisong tse sa exchange (mohlala dithuso, dithuso, rate) ke motheo metoropong; IFRS 15 e tsepama mali a fumanehang a exchange. GRAP 9 le GRAP 23 hammoho di laela tsebo ea mali a fumanehang toropong tseleng e bontšang kopano ea mali a fumanehang a exchange le a sa exchange a metoropo e fumellanang.

Mantsoe le sebopeho. Mantsoe a mang a fapana (mohlala “statement of financial performance” GRAP vs “statement of profit or loss” IFRS; “net assets” vs “equity”). Ponahalo e akaretsang le melao e ngata ea tsebo le tekanyo di tšoana, empa mantsoe le ditlhoko tse itseng tsa tsebo di lokisitsoe sechabeng sa puso.

Thepa e sa hlahisang chelete. GRAP 21 le tataiso e amanang di rarolla impairment ea thepa e sa hlahisang cash flow. IFRS e sebelisa mofuta o fapaneng (tekanyo e khutlisetsoang e itšetlehileng value in use kapa fair value less costs of disposal). Metoropo di lokela ho sebelisa mofuta oa GRAP thepeng ea tsona le thepeng e meng e sa hlahisang chelete.

Tsamaiso. Metoropo di lokela ho sebelisa GRAP, eseng IFRS, bakeng sa AFS tsa tsona. Ho sebelisa IFRS moo GRAP e fapaneng ho ka isa phosong le ho se tsamae. Ha u na pelaelo, sheba melao ea GRAP ea ASB le tataiso ea tsamaiso, le circulars tsa National Treasury mabapi le liphuputso tsa toropo.

Mehato e Sebetsang ea Tsamaiso bakeng sa Tš Compliance ea GRAP

Ho kenya le ho boloka tš compliance ea GRAP ho hloka mokhoa o reroang. Mehato e latelang e fana ka tsela e sebetsang baCFO ba toropo le lihlopha tsa lichelete.

1. Hlalosa melao eohle ea GRAP e sebetsang. Ngola molao e ‘ngoe le e ‘ngoe ea GRAP e sebetsang ditšebelisong le libakeng tsa toropo ea hau. Sebelisa tafole ea motsoalle holimo e le qalo mme u eketsa tse ling (mohlala mali a fumanehang, libaka, likarolo tse amanang). Abela beng bakeng sa boemo bo le bong — mang ea ikarabellang ho netefatsa tsamaiso e nepahetseng le tsebo.

2. Ngola melao ea accounting. Bakeng sa boemo bo le bong bo sebetsang, ngola melao ea toropo ea accounting ka mongolo. Melao e lokela ho tsamaelana le GRAP mme e sebelisoe ka tsela e tsamaellanang selemo ho isa selemo. Nchafatsa tokomente ea melao ha melao e fetoha kapa ha melao e fetoha ka boomo (ka tsebo e nepahetseng tlasa GRAP 3). Tokomente ea melao e lokela ho lumelloa ke CFO le audit committee mme e fumanehe basebelisi le auditors.

3. Tsamaisa litsamaiso le litšebelisano. Netefatsa hore general ledger, asset register, le litsamaiso tse tšehetsang di nka data e hlokang bakeng sa GRAP. Mohlala, asset register e lokela ho tšehetsa GRAP 17 (theko, bophelo bo sebelisoang, mokhoa oa depreciation, accumulated depreciation); litsamaiso tsa receivables le mali a fumanehang di lokela ho tšehetsa GRAP 104 le melao ea mali a fumanehang. Moo mSCOA chart of accounts e sebelisoa, netefatsa hore classification e tšehetsa liphuputso tsa mSCOA le ditlhoko tsa tsebo tsa GRAP. Ho utloisisa mSCOA ke eng le kamoo e tsamaellanang le GRAP ho thusa lihlopha tsa lichelete ho qoba diphoso tsa classification. Nahana software ea toropo e reriloeng bakeng sa GRAP le mSCOA hore tš compliance e hahoa litšebelisano tsa letsatsi le letsatsi.

4. Ruta basebetsi ba lichelete. Netefatsa hore mang kapa mang a amehang ho lokisa AFS a utloisisa melao e amanang ea GRAP le melao ea toropo. Tsepama melaong e neng e baka liphuputso toropong ea hau kapa mokgahiswanong. Kenyeletsa lithupelo tsa year-end tse tsamayang tsebo e ‘ngoe le e ‘ngoe le tlhoko ea tsebo.

5. Etsa tshekatsheko ea pre-year-end le year-end. Pele ho qetella AFS, etsa tshekatsheko ea likhekele khahlanong le boemo bo le bong bo sebetsang ea GRAP: na tsebo eohle e hlokang e entsoe? Na tsebo le tekanyo di tsamaelana le leano? Na lipalo tsa nako e fetileng di bapisoa? Bapisa libaka tse bohlokoa (mohlala PPE ho asset register, dithuso ho dichedule tse tšehetsang) mme u rarolle diphapang. Taba ena e fokotsa kotsi ea phoso e bohlokoa mme e tšehetsa diphetho tsa audit e hloekileng.

6. Lula o nchafile le ASB le National Treasury. ASB e hlahisa melao e ncha le e nchafalitsoeng ea GRAP; National Treasury e hlahisa circulars mabapi le liphuputso tsa toropo le lipheletso. Ngolisa lintlha, hlahloba matla a melao e ncha toropong ea hau, mme u rerise tsamaiso ka nako e nepahetseng. Ditlhoko tsa MFMA compliance le foromo tsa liphuputso di ka fetoha; tsamaisa tsamaiso ea GRAP le tšepiso e ncha ea melao.

Diphoso tse Tloaelehileng tsa GRAP AFS ea Toropo

Liphuputso tsa Auditor-General li totobatsa liphuputso tse khutlang tla tse amanang le GRAP. Ho qoba litšoantšo tsena ho fokotsa kotsi ea maikutlo a nang le boemo kapa a kotsi.

• Tsebo e sa felelle kapa e fosahetseng ea PPE (GRAP 17). Li-register tsa thepa di sa bapisehe le AFS; bophelo bo sebelisoang le depreciation di sieo kapa di fosahetse; thepa e sa phatlaladitsoe ka boeona moo e hlokang; revaluation e sa sebelisoe ka tsela e tsamaellanang kapa e sa phatlalatsa. Lokisa: Boloka asset register e felletseng, e nepahetseng; bapisa le general ledger le note ea AFS; sheba bophelo bo sebelisoang le litekanyo tse setseng nako le nako.

• Dithuso tse ngotsoe ha phoso kapa tse sieo (GRAP 19, GRAP 25). Dithuso tsa leave di fokolitsoe; maikarabelo a pension kapa medical aid a sa lekanyoe ka nepo; mabitso a contingent a sa phatlalatsa. Lokisa: Boloka li-register tsa dithuso le contingencies; sebelisa input ea actuarial kapa litsebi tse ling moo di hlokang; phatlalatsa litema tsohle tse bohlokoa tsa contingent.

• Diphoso tsa tsebo ea mali a fumanehang (GRAP 9, GRAP 23). Mali a fumanehang a exchange le a sa exchange a sa arohaneng ka nepo; dithuso di tsebioa nakoeng e fosahetseng kapa di behiloe ha phoso; mali a fumanehang a rate a sa tsamae le GRAP 23. Lokisa: Ngola melao ea tsebo ea mali a fumanehang hlakileng; netefatsa hore litsamaiso di tšehetsa qetello ea nako le classification e nepahetseng.

• Ho beha ha phoso ha cash flow (GRAP 2). Cash flow tsa mosebetsi, ho invested, le financing di behiloe ha phoso; reconciliation le statement of financial position e sa nepahe. Lokisa: Sebelisa tsamaiso e reroang ea ho lokisa cash flow; bapisa karolo e ‘ngoe le e ‘ngoe le litokomente tse tšehetsang; sheba litema tsa theko e phahameng le tse sa tloaelehang.

• Melao ea accounting e sa tsamaellanang (GRAP 3). Melao e sebelisitsoe ka tsela e sa tsamaellanang selemo ho isa selemo; lintlha ha di phatlalatsa kapa ha di sebelisoe ka retrospective; diphoso tsa nako e fetileng di sa lokisoe. Lokisa: Ngola melao mme u e sebelise ka tsela e tsamaellanang; ha u fetola leano kapa u lokisa phoso, latela GRAP 3 ka botlalo mme u phatlalatsa.

• Tsebo e sa lekaneng ea lisebelisoa tsa lichelete (GRAP 104). Impairment ea receivables (expected credit losses) e sa baloa kapa e sa phatlalatsa; mekga ea lisebelisoa tsa lichelete le kotsi di sa phatlalatsa ka botlalo. Lokisa: Kenya lipalo tsa expected credit loss bakeng sa receivables; qetella likhekele tsohle tsa tsebo tsa GRAP 104.

Ho rarolla libaka tsena ka tsela e reroang, ka beng ba hlakileng le tshekatsheko e tloaelehileng, e beha toropo maemong a matla ho fihlella ditlhoko tsa GRAP le ho ntlafatsa diphetho tsa audit.

Kamoo Theknoloji e Tšehetsang Tš Compliance ea GRAP

Litšebelisano tsa manual le spreadsheet di eketsa kotsi ea diphoso tsa GRAP: foromo di aroha, logic ea selemo se fetileng e lebohuoa, le tsebo e lahleheloa. Theknoloji e ka fokotsa kotsi eo ka ho kenya GRAP le ditlhoko tse amanang mosebetsing oa lichelete.

Chart of accounts le sebopeho sa karolo. Software ea toropo e hahiloe bakeng sa puso ea lehae ea Afrika Borwa e ka lokisa chart of accounts pele ho tsamaelana le mSCOA le boemo ba lintlha bo hlokang bakeng sa tsebo ea GRAP. Ha ditšebeliso di nkuoa ka likarolo le likhoutu tse nepahetseng tsa akhaonto, general ledger e se e tšehetsa ho lokisa AFS. Ho na le tlhoko e fokolang ea ho abela hape kapa ho beha hape year-end, e leng mohloli o tloaelehileng oa phoso.

Asset register le depreciation. Asset register e ikemetseng e sebelisang GRAP 17 (theko, bophelo bo sebelisoang, mokhoa oa depreciation, impairment) mme e amanang le general ledger e netefatsa hore note ea PPE e khone ho hlahisoa ho tsoa mohloling o le mong oa ‘nete. Litšebelisano tsa depreciation di ka automate le ho shebioa; bophelo bo sebelisoang bo ka bolokoa sebakeng se le seng. Sena se fokotsa kotsi ea li-register tse sa felelle le depreciation e ngotsoe ha phoso.

Register ea dithuso le contingencies. Litsamaiso tse latelang dithuso (leave, litigation, tikologo, le tse ling) le mabitso a contingent ka tokomente e tšehetsang le matšoao a tshekatsheko di thusa ho netefatsa hore tsebo ea GRAP 19 le GRAP 25 e felletseng le e nepahetseng. Dikhopotso tsa tshekatsheko e nako le nako di fokotsa kotsi ea dithuso tse ntseng kapa tse sieo.

Liphuputso le likhekele tsa tsebo. Software e kenyelletsang litemplate tsa AFS le likhekele tsa tsebo tse tsamaellanang le GRAP e ka tataisa basebelisi tsebo e ‘ngoe le e ‘ngoe e hlokang le line item. Ha tsamaiso e tšoanang e tšoara data e ka tlase, lipalo di ka nka ka boeona, di fokotsa diphoso tsa ho ngola mme di ntlafatsa tsamaiso lipakeng tsa lipalo tsa mantlha le lintlha.

Tšila ea audit le taolo ea version. Tšila e hlakileng ea audit ea mang a nkang kapa a lumellang eng, le neng, e tšehetsa taolo ea ka hare le litšekiso tsa AG. Taolo ea version bakeng sa AFS ea draft le dichedule tse tšehetsang e thusa ho laola mosebetsi oa year-end mme e netefatsa hore version ea qetello e felletseng le e tsamaellanang.

Metoropo e kopanyang tsebo e matla ea GRAP le litsamaiso tsa hajoale tsa lichelete tsa toropo e maemong a ntlafetseng ho hlahisa AFS e fihlellang melao ea generally recognised accounting practice le ho boloka diphetho tsa audit tse hloekileng kapa tse ntlafalitsoeng ka nako.

Kakaretso le Mehato e Latelang

Melao ea GRAP bakeng sa metoropo Afrika Borwa ke motheo oa molao le thekniki oa lipalo tsa lichelete tsa toropo tse nang le tšepo. Ho utloisisa GRAP ke eng, melao efe e sebetsa, kamoo e fapana le IFRS, le kamoo ho e kenya practising ho bohlokoa baCFO ba toropo le basebetsi ba lichelete. Ka ho ngola melao, ho tsamaisa litsamaiso, ho ruta basebetsi, le ho qoba diphoso tse tloaelehileng ka ho fetisisa, metoropo di ka ntlafatsa boleng ba AFS tsa tsona le ho tšehetsa diphetho tse ntlafetseng tsa audit.

Bakeng sa moralo o pharaletseng, bona mSCOA ke eng, mSCOA chart of accounts, kamoo ho fihlellang audit e hloekileng ea toropo, ditlhoko tsa MFMA compliance bakeng sa 2026, le diphetho tsa audit ea Auditor-General tsa toropo. Ho bona kamoo Dolobha e thusang metoropo ho sebelisa melao ea GRAP ka tsela e tsamaellanang le ho hlahisa AFS tse lokelang audit ho tsoa mohloling o le mong oa ‘nete — ka mSCOA le liphuputso tsa MFMA tse hahiloe ka hare — etela Dolobha.