Ditlhoko tsa MFMA Compliance: Tse Metoropo eohle e Lokelang ho Tseba ka 2026

Ka tsamaiso ea 2022–23 ea audit ea toropo, metoropo e 34 feela ea 257 le likarolo tsa toropo di fumane audit e hloekileng ho tsoa Auditor-General. Ke 16%. Tse ling di ile tsa tobana le maikutlo a nang le boemo, dikhanolo, kapa liphuputso tse kotsi. Section 139 interventions, moo puso ea provense e kenang ho stabilisa toropo e hlolehang, e sala e le sephetho sa ‘nete sa ho se tsamae ka mekhahlelo. Bakeng sa bamoleli ba toropo, baCFO, le basebetsi ba lichelete, ho utloisisa le ho fihlella ditlhoko tsa Municipal Finance Management Act (MFMA) compliance ha se khetho — ke motheo oa taolo ea lichelete le phapang pakeng tsa puso ea lehae e nang le tšepo le intervention.

Tataiso ena e bontša se MFMA e hlokang, maikarabelo a bohlokoa ka 2026, le kamoo ho qoba ho hloleha ha tš compliance ha Auditor-General e bonang selemo le selemo. Eo u mocha lichelete tsa toropo kapa u nchafatsa tsebo ea hau, maikemisetso ke a sebetsang: tseba melao, fihlella lipheletso, le haha litšireletso tse tšehetsang ditaolo tse hloekileng le tšebeletso e nepahetseng.

MFMA ke eng?

Municipal Finance Management Act (MFMA), Molao 56 oa 2003, ke molao oa mantlha o laolang kamoo metoropo ea Afrika Borwa e laolang chelete. O qalile ho sebetsa ka lihlopha ho tloha 2004 mme o sebetsa metoropo eohle le likarolo tsa toropo. Hammoho le Municipal Systems Act le melao le circulars ho tsoa National Treasury, MFMA e beha moralo oa budgeting, mali a fumanehang le tšenyo, taolo ea supply chain, liphuputso tsa lichelete, le boikarabelo.

Ka puo e bonolo: MFMA e bolella mang maikarabelo a eng, kamoo budget e lokelang ho lokisoa le ho lumelloa, kamoo tšenyo le mali a fumanehang di lokelang ho laoloa, le se lokelang ho ripotoa le neng. E boetse e hlalosa tšenyo e sa lumelloang, e sa lokeng, le e senang thuso mme e hloka metoropo ho e thibela le ho e rarolla. Tš compliance ha se mosebetsi oa molao feela; ke se lumellang makopano, baahi, le ba invested ho tšepa hore lichelete tsa toropo di laoloa hantle. Bakeng sa kamoo MFMA e kopanang le chart of accounts ea toropo, bona tataiso e bonolo ea mSCOA ke eng le tataiso ea mSCOA chart of accounts.

Maikarabelo a Bohlokoa a MFMA Compliance

Maemo a Taolo ea Lichelete

MFMA e abela maemo a hlakileng. Ho fumana tsena hantle ke mohato oa pele tš compliance ea MFMA.

Moleli oa Toropo — Mosebelisi oa liauounti; o ikarabella qetellong bakeng sa taolo ea lichelete le tš compliance. O lokela ho netefatsa hore toropo e na le e boloka lichelete le taolo ea kotsi e sebetsang, audit ea ka hare, le taolo ea ka hare.
Motsamaisi oa Lichelete (CFO) — O ikarabella taolo ea budget, mali a fumanehang, tšenyo, thepa, le mabitso; le bakeng sa ho lokisa lipalo tsa lichelete le liphuputso. CFO o lokela ho tšehetsa Moleli oa Toropo mme a netefatse hore basebetsi ba lichelete ba na le bokhoni le litsamaiso ho fihlella ditlhoko tsa MFMA.
Mayor — Hlooho ea lipolotiki; o beha budget ea selemo le tlahlobo ea budget le tshebetso ea selemo e bohareng; a ke ke a kenella taolong ea letsatsi le letsatsi ea taolo kapa mosebetsing oa Moleli oa Toropo kapa CFO.
Kopo — E amohela budget, e lumella likontraka tse itseng le lintlha, mme e laola tshebetso. Kopo e lokela ho amohela le ho nahana liphuputso tse MFMA e li hlokang.

Ha maemo a sa hlakisehe kapa maikarabelo a sa ngoloe le ho abeloa hantle, tš compliance e aroha. Hlakisa mang a lokisang, mang a shebileng, le mang a saenang deliverable e ‘ngoe le e ‘ngoe e bohlokoa.

Ditlhoko tsa Budget (Section 16–33)

MFMA e bontša kamoo budget e lokelang ho lokisoa, ho behoa, le ho amoheloa.

Ho lokisa — Moleli oa Toropo, a tšehetsoa ke CFO, o lokela ho lokisa budget ea selemo bakeng sa selemo se tlang sa lichelete (le moralo oa lilemo tse ngata oa mali a fumanehang le tšenyo moo o hlokang). Budget e lokela ho ba foromeng e laetsoeng ke National Treasury mme e lokela ho ba ea ‘nete le e lefelloang.
Ho beha — Mayor o lokela ho beha budget Kopo pele qalo ea selemo sa lichelete (ka 31 March). Kopo e ke ke ea amohela budget e sa behuoeng ka nako haese haeba MEC e lumella ho beha ka morao.
Ho amohela — Kopo e lokela ho amohela budget pele 1 July. Ha e sa etse joalo, toropo e ke ke ea sebelisa chelete haese bakeng sa lintho tse itseng tsa tšohanyetso le tsa molao, mme mokhatlo oa provense o ka kenella.

Tsamaiso ea budget e laoloa ke Section 34–50: tšenyo e lokela ho ba ka har’a budget e lumelloang, mme mali a fumanehang le cash flow di lokela ho laoloa ho latela Molao le melao ea Treasury.

Taolo ea Mali a Fumanehang le Tšenyo (Section 34–50)

Metoropo di lokela ho bokella mali a fumanehang ka nepo le ho sebelisa feela ho latela budget e lumelloang le melao ea MFMA.

Mali a fumanehang — Billing, taolo ea credit, le taolo ea indigent di lokela ho ba teng. Dikakanyo tsa mali a fumanehang budgeteng di lokela ho fihlelleha; Auditor-General e bontša hangata ho eketsa mali a fumanehang le ho bokella ha mpe e le libaka tsa khatello ea lichelete.
Tšenyo — Ha ho tšenyo e ka etsahalang ntle le allocation ea budget e lumelloang. Ditlamo (mohlala litaelo le likontraka) di lokela ho ba ka har’a budget. Virement (ho fetola lipakeng tsa li-vote) e lumelloa feela ka har’a moralo o behiloeng ke Molao le melao ea Treasury.
Taolo ea chelete — Toropo e lokela ho boloka liquidity e lekaneng ho fihlella maikarabelo. Melao ea Treasury le melao ea budget le liphuputso tsa toropo di fana ka lintlha mabapi le ho banka, ho invested, le liphuputso tsa cash flow.

Ho hloleha ho tsamaisa mali a fumanehang le tšenyo le budget, kapa ho qoba taolo ea credit, ke e ‘ngoe ea libaka tse tloaelehileng tsa ditaolo tse nang le boemo le Section 139 interventions.

Taolo ea Supply Chain (Section 111–119)

Taolo ea supply chain (SCM) e lokela ho ba toka, e lekanang, e pepenene, e khohlano, le e fihlellang theko. MFMA le Municipal Supply Chain Management Regulations di bontša:

Neng ho hlokahala ho bida ka khohlano le neng litšebelisano tse ling tsa theko (mohlala quotations, sole source) di ka sebelisoa.
Kamoo ho theha le ho sebelisa likopo tsa bid le hore delegations di lumelloang.
Kamoo ho rarolla deviations le theko ea tšohanyetso.
Ditlhoko bakeng sa taolo ea kontraka le liphuputso.

SCM e fokolang — tokomente e fokolang, ho aroha ha mosebetsi ha se lekaneng, deviations tse sa motivereng le ho lumelloa hantle — di bontšoa liphuputsong tsa audit e le tšenyo e sa lokeng le bofokoli ba taolo. Melao e matla ea SCM, basebetsi ba rutoang, le litšila tsa audit tse hlakileng li bohlokoa bakeng sa tš compliance ea MFMA.

Maikarabelo a Liphuputso tsa Lichelete

Liphuputso ke moo metoropo e ngata e oelang kotsing. Lipheletso di thata mme litaba di laeloa.

Section 71: Lipalo tsa budget tsa khoeli — Moleli oa Toropo o lokela ho roma ho National Treasury, treasury e amanang ea provense, le Auditor-General palo ea khoeli ea budget le mali a fumanehang le tšenyo ea ‘nete ea toropo. Palo e lokela ho fihla National Treasury ka har’a matsatsi a 10 a mosebetsi kamorao ea khoeli. Ena ke e ‘ngoe ea ditlhoko tsa MFMA compliance tse bonahalang: ho roma Section 71 ka morao kapa ka phoso ho lateloa le ho ripotoa phatlalatsong.
Section 72: Tlahlobo ea budget le tshebetso ea selemo e bohareng — Mayor o lokela ho beha Kopo tlahlobo ea budget le tshebetso bakeng sa selemo sa lichelete sa hajoale. E lokela ho roma ka 25 January selemo e ‘ngoe le e ‘ngoe. Tlahlobo e lokela ho bontša tsoelo-pele khahlanong le budget le liphetho tsa toropo tsa tshebetso mme e bontše lintlha tse hlokang.
Section 126: Lipalo tsa Selemo tsa Lichelete (AFS) — Moleli oa Toropo o lokela ho lokisa lipalo tsa selemo tsa lichelete ka har’a likhoeli tse peli qetellong ea selemo sa lichelete (ke hore ka 31 August bakeng sa year-end ea 30 June). AFS e lokela ho ba foromeng e laetsoeng ke National Treasury mme e romelle audit. Tataiso ea rona kamoo ho fihlellang audit e hloekileng ea toropo e kenyelletsa mehato e sebetsang ho etsa AFS le litokomente tse tšehetsang tse lokelang audit.
Section 121: Phuputso ea Selemo — Moleli oa Toropo o lokela ho lokisa phuputso ea selemo mme a e romele Kopo le Auditor-General. Phuputso ea selemo e lokela ho roma ka har’a likhoeli tse supileng qetellong ea selemo sa lichelete (ke hore ka 31 January bakeng sa year-end ea 30 June). E kenyelletsa AFS, phuputso ea audit, le phuputso mabapi le tshebetso le taolo.

Tataiso e tebileng mabapi le litaba le foromo ea liphuputso tsa khoeli le tsa selemo e bohareng e fumaneha tataisong ea rona ea Section 71 monthly report le tataiso ea Section 72 mid-year report.

Tšenyo e sa Lumelloang, e sa Lokeng, le e Senang Thuso (Section 32)

Section 32 ea MFMA e hloka Moleli oa Toropo ho nka mehato e nepahetseng ho thibela tšenyo e sa lumelloang, e sa lokeng, le e senang thuso.

Tšenyo e sa lumelloang — Tšenyo e neng e sa tsamae le budget e lumelloang kapa e feteletseng vote kapa allocation.
Tšenyo e sa lokeng — Tšenyo e ileng ea tlola molao kapa leano la taolo ea supply chain (mohlala tsamaiso e fosahetseng, ha ho tumello). Ha e bolele hore chelete e lahlehileng, empa tsamaiso e ne e fosahetse.
Tšenyo e senang thuso — Tšenyo e neng e ka qoboa ha e ne e nka hloko e nepahetseng (mohlala likotlo tsa tefo ea morao, leeto le sa hlokahalang).

Moleli oa Toropo o lokela ho batlisisa le ho ripota tšenyo e joalo, ho nka tshebetso ea thuto moo e lokelang, le ho khutlisetsa tahlehelo moo e khonehang. Auditor-General e ripota boholo ba tšenyo e sa lumelloang, e sa lokeng, le e senang thuso selemo e ‘ngoe le e ‘ngoe; ho e fokotsa ke karolo ea motheo ea ho ntlafatsa tš compliance ea MFMA le diphetho tsa audit.

Almanaka ea MFMA Compliance: Matšoao a Bohlokoa le Lipheletso

Ho lahleheloa ke pheletso ke ho hloleha tš compliance hang. Sebelisa sena e le motsoalle o potlakileng; netefatsa matšoao khahlanong le circulars tsa hajoale tsa National Treasury le year-end ea toropo ea hau.

Pheletso	Tloko
31 March	Mayor o beha budget ea selemo Kopo
Pele 1 July	Kopo e amohele budget ea selemo
Matsatsi a 10 a mosebetsi kamora qetello ea khoeli	Section 71 palo ea budget ea khoeli ho National Treasury, treasury ea provense, le Auditor-General
25 January	Section 72 tlahlobo ea budget le tshebetso ea selemo e bohareng e behoa Kopo
31 August (bakeng sa year-end ea 30 June)	Lipalo tsa Selemo tsa Lichelete li lokisitsoe mme li rometsoe audit (Section 126)
31 January (bakeng sa year-end ea 30 June)	Phuputso ea selemo e romiloe (Section 121)

Matšoao a mang (mohlala bakeng sa ho beha budget ea lintlha, bakeng sa kopano ea audit committee le kopo) di behiloe MFMA, melao, le almanaka ea kopo ea hau. Bakeng sa lenaneo le feletseng la matšoao le libaka tsa ho roma, bona almanaka ea rona ea MFMA reporting bakeng sa 2026–27. Boloka almanaka ea ka hare ea tš compliance mme u abe beng ba deliverable e ‘ngoe le e ‘ngoe.

Ho Hloleha ha Tloaelehileng ha MFMA Compliance ho Hlalositsoeng ke Auditor-General

Liphuputso tsa Auditor-General li totobatsa hangata mefuta e tšoanang ea ho hloleha. Ho rarolla tsena ho tla ntlafatsa maemo a hau a tš compliance ea MFMA.

Ho roma Section 71 ka morao kapa ka phoso — Ho roma kamorao pheletso ea matsatsi a 10 a mosebetsi kapa ka diphoso tse bohlokoa. Sena hangata e baka litsamaiso tse arohaneng, ho ngola hape ka manual, kapa ha ho na mong. Ho automate ho nka data ho tsoa general ledger le budget foromeng ea Section 71 ho fokotsa teko le phoso.
Boleng bo fokolang ba lipalo tsa selemo tsa lichelete le litokomente tse tšehetsang — Mapa a sieo kapa a sa felelle, ho beha ha phoso litemeng, le reconciliation e fokolang ea libaka. Auditors e be e lumella completeness, nepahalo, kapa tsebo. Ho invested chart of accounts e tsamaellanang le mSCOA le litšebelisano tse tsamaellanang tsa qetello ea khoeli ho ntlafatsa boleng ba AFS.
Taolo e fokolang ea supply chain — Tokomente e fokolang ea litšebelisano tsa theko, deviations tse sa lokiseng, le taolo e fokolang ea kontraka e isang tšenong e sa lokeng. Matla melao ea SCM, delegations, le thuto, mme netefatsa hore tšebeliso e ‘ngoe le e ‘ngoe e na le tšila e hlakileng ea audit.
Ha ho liphetho tsa ho tlola — Ho hloleha ho batlisisa le ho etsa tšenyo e hlalositsoeng e sa lumelloang, e sa lokeng, le e senang thuso. MFMA e hloka Moleli oa Toropo ho etsa; ho latela ka mekhahlelo le thuto ho tšehetsa setso sa tš compliance.
Maemo a sa tlatsong kapa a sa nang bokhoni — CFO e ngoa kapa maemo a bohlokoa a lichelete a vacant kapa a sebetsang. MFMA e nka hore ho na le boetapele bo nang le bokhoni, bo itsiteng; pheto e phahameng kapa boemo ba sebetsang bo eketsa kotsi ea ho lahleheloa ke lipheletso le litšireletso tse fokolang.
Mali a fumanehang a eketsitsoeng le ho bokella ha mpe — Budget e hahiloe holimo dikakanyo tsa mali a fumanehang tse sa utloahaleng le taolo e fokolang ea credit. Sephetho ke tekanyo e fokolang ea chelete le bokhoni bo fokolang ba ho lefa bakoloto kapa ho lefella litiro. Tsamaisa budget ea mali a fumanehang le mekhahlelo ea bokella ea ‘nete mme u qobe taolo ea credit le litšebelisano tsa indigent.

Ho lebella libaka tsena — taba ea liphuputso, boleng ba AFS, SCM, diphetho, bokhoni, le ‘nete ea mali a fumanehang — ho tla rarolla tse ngata tse Auditor-General e li bontšang.

Kamoo ho Ntlafatsa MFMA Compliance: Mehato e Sebetsang

Abela beng ba hlakileng — Bakeng sa deliverable e ‘ngoe le e ‘ngoe ea MFMA (Section 71, Section 72, AFS, phuputso ea selemo, litšireletso tse bohlokoa tsa SCM), abela mong le moeletsi. Ngola sena matrixing ea tš compliance kapa schedule ea boikarabelo.
Sebetsa almanakeng ea tš compliance — Boloka almanaka e nang le matšoao eohle a molao le matšoao a ka hare (mohlala “Section 71 ea draft ka letsatsi la 7”). E shebe khoeli le khoeli le Moleli oa Toropo le CFO.
Matlafatsa litšebelisano tsa qetello ea khoeli le ea selemo — Ikemetsa mehato ea ho koala, likhekele tsa reconciliation, le mehato ea tshekatsheko. Qetella reconciliation pele u roma Section 71 hore lipalo tseo u li ripotang e tšoane le tseo u tla li sebelisa AFS.
Invested bokhoni le bokhoni — Netefatsa hore basebetsi ba lichelete le SCM ba rutoa MFMA, melao ea Treasury, le mSCOA. Sebelisa CIGFARO, IMFO, kapa lithupelo tsa National Treasury moo di fumanehang. Rera succession maemong a bohlokoa.
Tighten SCM — Sheba delegation ea matla, litšebelisano tsa deviation, le register ea kontraka. Netefatsa hore qeto e ‘ngoe le e ‘ngoe ea theko e ngotsoe mme litšila tsa audit di felletseng.
Etsa tšenyo e hlalositsoeng — Batlisisa tšenyo eohle e hlalositsoeng e sa lumelloang, e sa lokeng, le e senang thuso; ripota ho Kopo le AG; nka tshebetso ea thuto le poelo moo e lokelang. Sena se bontša hore tš compliance e bohlokoa.
Sebelisa phuputso ea audit e le lenaneo la tshebetso — Sheba liphuputso tsa audit tsa selemo se fetileng e le tsela. Rarolla liphuputso tse khutlang tla pele; e be u rarolle mathata a le ‘ngoe. Latela tsoelo-pele mme u ripotele audit committee le Kopo.

Bakeng sa mokhoa o reroang oa ho ntlafatsa diphetho tsa audit, bona tataiso ea rona kamoo ho fihlellang audit e hloekileng ea toropo.

Kamoo Theknoloji e Tšehetsang MFMA Compliance

Litšebelisano tsa manual, spreadsheet, le litsamaiso tsa khale tse sa bolelane li etsa hore ho be thata ho fihlella ditlhoko tsa MFMA compliance ka nako le ka nepahalo. Theknoloji e ke ke ea nkeloa sebaka ke taolo e nepahetseng le batho ba nang le bokhoni, empa e ka fokotsa bothata le kotsi ea phoso.

Liphuputso tse ikemetseng — Litsamaiso tse nkang data ho tsoa general ledger le budget mme di hlahisa Section 71 le Section 72 returns foromeng e laetsoeng di fokotsa ho ngola hape le teko. Liphuputso di ka lokisoa ka har’a libaka tsa matsatsi a 10 a mosebetsi ho e-na le ho qala qetellong.
Li-dashboard tsa nako e ‘nete — Ponahalo holimo budget vs mali a fumanehang le tšenyo ea ‘nete, boemo ba chelete, le likaroloana tse bohlokoa di thusa CFO le Moleli oa Toropo ho bona diphapang kapele mme ho lokisa tsela. E boetse e tšehetsa liphuputso tse nepahetseng le tse nang le nako ho Kopo le Treasury.
Litšila tsa audit — Tsamaiso e nepahetseng ea taolo ea lichelete e ngola mang o etseng eng le neng. Sena se tšehetsa dithuto tšenong e sa lokeng kapa e senang thuso mme se khafatsa auditors hore litšireletso di sebetsa.
Tsamaiso ea mSCOA — Software e hahiloe kapa e lokisitsoe bakeng sa chart of accounts ea toropo le moralo oa liphuputso e fokotsa ho beha ha phoso mme e potlaka qetello ea khoeli le ea selemo. Sena se tšehetsa ka kotloloho boleng bo ntlafetseng ba Section 71 le AFS.

Ho lekola hore na litsamaiso tsa hau tsa hajoale di fihlella mosebetsi oa tš compliance ke mohato o sebetsang ho fihlella ditlhoko tsa MFMA compliance ka 2026 le ho feta. Litsamaiso tse hlahisang Section 71 le Section 72 returns ho tsoa mohloli o le mong oa general ledger di fokotsa ho ngola hape mme di thusa liphuputso ho lula ka har’a libaka tsa matsatsi a 10 a mosebetsi.

Lisebelisoa le Litšupiso

National Treasury — MFMA — mfma.treasury.gov.za — Melao, circulars, moralo, le tataiso.
Municipal Finance Management Act, Molao 56 oa 2003 — Molao ka boona; bala Section 16–33 (budget), 34–50 (mali a fumanehang le tšenyo), 71–72 (liphuputso), 111–119 (SCM), 121 (phuputso ea selemo), 126 (AFS), le 32 (tšenyo e sa lumelloang/e sa lokeng/e senang thuso).
Auditor-General South Africa — agsa.co.za — Liphuputso tsa kakaretso mabapi le puso ea lehae, diphetho tsa audit, le methodology.
Municipal Budget and Reporting Regulations — Di laela foromo le lipheletso bakeng sa budget le Section 71/Section 72.
Municipal Supply Chain Management Regulations — Lintlha mabapi le litšebelisano tsa theko le delegations.

Ho lula o tsamaea ka MFMA ke taba e tsoelang: maemo e nepahetseng, litšebelisano tse hlakileng, liphuputso tse tšepahalang, le setso se nkang taolo ea lichelete ka serious. Sebelisa tataiso ena e le tšekiso bakeng sa ditlhoko tsa MFMA compliance tsa toropo ea hau ka 2026, mme u beha maikarabelo le lipheletso tse nang le matla o moholo phethong ea audit ea hau le tšebelisong.