Almanaka ea MFMA Reporting 2026/27 | Lipheletso le Tš Compliance
Lipheletso tsa MFMA reporting di laela almanaka ea lichelete tsa toropo. O lahleheloe ke e ‘ngoe mme u kotsing ea liphuputso tsa Auditor-General, ho eketsa ha National Treasury, le tahlehelo ea lebitso. Selemo sa lichelete sa 2026/27 (July 2026 ho isa June 2027) ha se na teko ea matšoao a ikemetseng: Section 71 liphuputso tsa khoeli, Section 72 phuputso ea selemo e bohareng, lipalo tsa selemo tsa lichelete (AFS), ho beha phuputso ea selemo, le ho amohela budget. Almanaka ena e beha pheletso e ‘ngoe le e ‘ngoe e bohlokoa ea MFMA reporting hore toropo ea hau e ka rerela pele mme e lule e tsamaea. Bakeng sa context ea molao le melao e salelang matšoao ana, bona ditlhoko tsa MFMA compliance bakeng sa 2026.
Hobaneng Almanaka ea Liphuputso e Bohlokoa
Metoropo ea Afrika Borwa e sebetsa tlasa MFMA, Molao 56 oa 2003, le Municipal Budget and Reporting Regulations (MBRR). Liphuputso ha se khetho. Section 71 e hloka liphuputso tsa khoeli tsa selemo ho National Treasury le treasury e amanang ea provense. Section 72 e hloka tlahlobo ea budget le tshebetso ea selemo e bohareng ho behoa kopo. MFMA e boetse e beha lipheletso tse thata bakeng sa ho roma AFS le ho beha phuputso ea selemo.
Ho roma ka morao kapa ho lahleheloa ke mohloli o tloaelehileng oa liphuputso tsa audit. Liphuputso tsa kakaretso tsa Auditor-General li bolela hangata ho se tsamae ka Section 71 le Section 72. Almanaka e le ‘ngoe ea MFMA reporting e bontšang pheletso e ‘ngoe le e ‘ngoe selemo e thusa CFO, moleli oa toropo, le mayor ho qoba ho potlakisa qetellong mme e boloka lichelete, tshebetso, le lihlopha tsa secretariat tsa kopo li tsamaellanang. Sebelisa timeline ena ea 2026/27 e le motsoalle oa hau mme u e fetole bakeng sa circulars kapa diphapang tsa provense tsa National Treasury tse sebetsang toropong ea hau.
Almanaka ea MFMA Reporting 2026/27: Khoeli ka Khoeli
Tafole e ka tlase e ngola matšoao a mantlha a liphuputso bakeng sa selemo sa lichelete se tsamaeang ho 1 July 2026 ho isa 30 June 2027. Lipheletso tsa Section 71 hangata ke letsatsi la 10 la khoeli e latelang khoeli ea liphuputso; netefatsa letsatsi le nepahetseng circulars tsa hajoale tsa National Treasury. Ho tsamaisa chart of accounts ea hau le mSCOA ho tloha qalong ea selemo e netefatsa hore liphuputso tsa khoeli le AFS ea qetello ea selemo di nka ho tsoa data e tsamaellanang, e ka etsoang audit.
| Khoeli | Lipheletso tsa mantlha tsa MFMA reporting le litiro |
|---|---|
| July 2026 | Qetello ea year-end bakeng sa 2025/26; qalo ea selemo se ncha sa lichelete 2026/27. Section 71 bakeng sa June 2026 e lokelang (selemo se fetileng). Bula budget ea 2026/27 litsamaisong tsa hau; netefatsa chart of accounts le litemplate tsa liphuputso. |
| August 2026 | Section 71 bakeng sa July 2026 e lokelang. AFS bakeng sa 2025/26 e lokela ho roma ka 31 August 2026 (ka har’a likhoeli tse peli tsa year-end ea 30 June 2026). Ho lokisa phuputso ea selemo ho qala. |
| September 2026 | Section 71 bakeng sa August 2026 e lokelang. Pheletso ea ho roma AFS (31 August) e fetile; netefatsa e romiloe. Tsepama ho audit engagement le phuputso ea selemo. |
| October 2026 | Section 71 bakeng sa September 2026 e lokelang. Tsoela pele tšebeliso ea selemo. Ho lokisa phuputso ea tshebetso ea selemo e tsamaellanang le AFS le audit. |
| November 2026 | Section 71 bakeng sa October 2026 e lokelang. Qetello ea phuputso ea tshebetso ea selemo. Kopano le audit committee jwaloka ha di hlokahala. |
| December 2026 | Section 71 bakeng sa November 2026 e lokelang. Qala ho lokisa Section 72 bakeng sa likhoeli tse tšeletseng (July–December 2026). Bokella data ea mali a fumanehang, tšenyo, le tshebetso; lokisa tlahlobo ea selemo e bohareng. |
| January 2027 | Section 72 phuputso ea selemo e bohareng e lokelang ka 25 January 2027. Mayor o lokela ho beha kopo; roma ho National Treasury le treasury ea provense. Section 71 bakeng sa December 2026 e lokelang. |
| February 2027 | Section 71 bakeng sa January 2027 e lokelang. Ho lokisa budget ea lintlha ha e khothaletsoa Section 72. Rera ho beha kopo. |
| March 2027 | Section 71 bakeng sa February 2027 e lokelang. Ho beha phuputso ea selemo (ka har’a likhoeli tse supileng tsa year-end ea 30 June 2026). Budget ea lintlha e behiloe le e amoheloa ha e sebetsa. |
| April 2027 | Section 71 bakeng sa March 2027 e lokelang. Ho lokisa budget bakeng sa 2027/28: tsamaiso ea IDP, dikakanyo tsa mali a fumanehang le tšenyo, mananeo a thepa. |
| May 2027 | Section 71 bakeng sa April 2027 e lokelang. Qetella budget ea draft bakeng sa 2027/28; kopano le sechaba; draft SDBIP. |
| June 2027 | Section 71 bakeng sa May 2027 e lokelang. Budget bakeng sa 2027/28 e lokela ho amoheloa pele 1 July 2027 (qalo ea selemo se ncha sa lichelete). Ho lokisa qetello ea year-end bakeng sa 2026/27. |
Liphuputso tsa Section 71 di khutla mme ha di na negotiation: data ea khoeli e ‘ngoe le e ‘ngoe e lokela ho roma ka letsatsi la laetsoeng khoeling e latelang. Bakeng sa tataiso ea mohato ka mohato mabapi le litaba le ho roma, bona tataiso ea Section 71 monthly report. Bakeng sa phuputso ea selemo e bohareng e oelang January, bona tataiso ea Section 72 mid-year report.
Diphoso tse Tloaelehileng le Liphuputso tsa Audit
Ho roma Section 71 ka morao hangata ho boleloa liphuputsong tsa Auditor-General. Lebaka ke teko ea qetello ea khoeli kapa mekhahlelo ea reconciliation. Section 72 ka linako tse ling e behoa kopo ntle le tshekatsheko e lekaneng ea mali a fumanehang le tšenyo, e isang liphuputsong boleng ba tšebeliso ea selemo.
AFS e romiloe kamorao 31 August e etsa ho se tsamae ha bohlokoa. Liphuputso tsa selemo tse behiloeng ka morao kapa ntle le AFS e lumelloang le phuputso ea audit di fokotsa taolo mme di khahla tšebeliso ea lipolotiki le taolo. Ho abela beng ba hlakileng le ho sebelisa almanaka e arolelaneng ea MFMA reporting ho fokotsa kotsi ea liphuputso tsena.
Matšoao a Ikemetseng a Bohlokoa ho Lock In
- 31 August 2026 — AFS bakeng sa selemo sa lichelete sa 2025/26 e lokela ho roma ka har’a likhoeli tse peli tsa year-end (30 June 2026). Ho roma ka morao ke ho hloleha ha bohlokoa ha tš compliance.
- 25 January 2027 — Section 72 phuputso ea selemo e bohareng bakeng sa July–December 2026 e lokela ho behoa kopo mme ho roma ho National Treasury le treasury ea provense. Mayor o beha; mosebelisi oa liauounti le CFO ba lokisa.
- Ka har’a likhoeli tse supileng tsa year-end — Phuputso ea selemo (ho kenyeletsa AFS le phuputso ea audit) e lokela ho behoa kopo. Bakeng sa 2025/26, sena se bolela ka qetello ea January 2027. Makopano a mang a beha quarter ea pele (mohlala March) e itšetlehileng qetellong ea audit le dichedule tsa kopo.
- Pele 1 July 2027 — Budget bakeng sa selemo sa lichelete sa 2027/28 e lokela ho amoheloa. Metoropo e ngata e amohela June.
Beka tsena almanakeng ea khorporate ea hau mme u abe beng. Ho lahleheloa ke e ‘ngoe ea tsona ho tla bontšoa phuputsong e latelang ea Auditor-General mme ho ka fokotsa tsoelo-pele ho audit e hloekileng.
Litlhahiso bakeng sa ho Lula o Latela
Sebelisa almanaka e le ‘ngoe ea liphuputso. Boloka almanaka e le ‘ngoe ea mantlha (ena kapa mofuta oa hau) mme u e arolelane le lichelete, tshebetso, le ofisi ea moleli oa toropo. E nchafatse ha National Treasury kapa provense ea hau e hlahisa circulars tse ncha.
Koala khoeli ka nako. Section 71 e itšetlehile qetellong ea khoeli e nang le nako. Ha general ledger, reconciliation tsa bank, le reconciliation ea mali a fumanehang ea hau e sa koale matsatsi a few a khoeli e latelang, Section 71 e tla oela ka morao. Haha likhekele tsa qetello ea khoeli mme u e tsomelle.
Lokisa Section 72 December. Se eme ho fihla January. Ka December u na le likhoeli tse hlano tsa actuals; sebelisa khoeli eo ho ngola likarolo tsa mali a fumanehang le tšenyo, bokella tlhahisoleseling ea tshebetso, mme fumana tlahlobo ea hore na budget ea lintlha e hlokahala. January e lokela ho ba bakeng sa qetello, saen-off, le ho beha.
Qala ho lokisa AFS kapele. Qetello ea year-end bakeng sa 2025/26 e etsahala July 2026; AFS e lokelang ka 31 August. Sena se fana ka likhoeli tse peli hoo e bang. Bapisa libaka tse bohlokoa (chelete, receivables, payables, thepa) selemo sohle hore year-end e be kopano le tsebo, eseng ho fumana. Tsamaisa chart of accounts ea hau le mSCOA le GRAP hore AFS e khone ho hlahisoa ho tsoa data e tšoanang le liphuputso tsa Section 71 tsa hau.
Abela mong a le mong pheletso e ‘ngoe. Bakeng sa deliverable e ‘ngoe le e ‘ngoe e kgolo (ho roma Section 71, Section 72, AFS, phuputso ea selemo, budget), abela mong a le mong ea ikarabellang ho fihlella letsatsi. Eketsa kotsi kapele hore moleli oa toropo le mayor ba khone ho kenella.
Sebelisa litsamaiso tse tšehetsang liphuputso tsa MFMA. Ha Section 71 le Section 72 di hlahisoa ho tsoa data e tšoanang e fepang general ledger, lipheletso di bonolo ho fihlella mme Auditor-General e fumana tlhahisoleseling e tsamaellanang, e tšepahalang. Software e hahiloe bakeng sa liphuputso tsa toropo le mSCOA e fokotsa mosebetsi oa hape le diphoso tsa reconciliation. Bakeng sa moralo o pharaletseng oa ho ntlafatsa phetho ea audit ea hau, bona tataiso ea rona kamoo ho fihlellang audit e hloekileng ea toropo.
E Sebetsa ho Mang
Almanaka ena ea MFMA reporting e sebetsa metoropo eohle ea Afrika Borwa: metropolitan, district, le local. CFO le sehlopha sa lichelete ke beng ba Section 71 le Section 72 submissions le ho lokisa AFS. Moleli oa toropo le mayor ba ikarabella ho beha kopo le tš compliance e akaretsang. Lihlopha tsa tshebetso le secretariat tsa kopo di fepa phuputso ea selemo e bohareng le phuputso ea selemo. Metoropo e nyane e nang le basebetsi ba fokolang hangata e fumana thuso e ngata almanaka e le ‘ngoe, e arolelaneng hore motho e mong le e mong a bone lipheletso tse tšoanang le litšitiso.
Kakaretso
Almanaka ea MFMA reporting ea 2026/27 e hahiloe holimo litsi tse nne: liphuputso tsa Section 71 tsa khoeli, Section 72 phuputso ea selemo e bohareng ka 25 January, AFS e romiloeng ka har’a likhoeli tse peli tsa year-end (31 August bakeng sa 2025/26), le ho beha phuputso ea selemo ka har’a likhoeli tse supileng tsa year-end, plus ho amohela budget pele qalo ea selemo se ncha sa lichelete. Boloka almanaka ena e bonahalang, abela beng pheletso e ‘ngoe le e ‘ngoe, mme u shebe qetello ea khoeli le ho lokisa year-end e le litaba tsa selemo sohle.
Bakeng sa tataiso e tebileng mabapi le mofuta oa phuputso e ‘ngoe le e ‘ngoe, sebelisa tataiso ea Section 71 monthly report, tataiso ea Section 72 mid-year report, le ditlhoko tsa MFMA compliance bakeng sa 2026. Bakeng sa mokhoa oa mohato ka mohato oa ho ntlafatsa phetho ea audit ea hau, bona kamoo ho fihlellang audit e hloekileng ea toropo. Ho hlahisa liphuputso tsa Section 71 le Section 72 ho tsoa mohloling o le mong oa ‘nete mme u lule holimo almanaka ena ea MFMA reporting, bona Dolobha.
E ngotsweng ke
Dolobha Team