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Ho Obamela mSCOA le MFMA mscoa chart of accounts municipal finance mfma compliance national treasury south-africa

mSCOA Chart of Accounts: Tataiso e Felletseng ea 2026 bakeng sa Metoropo ea SA

Dolobha Team 14 metsotso ho bala
mSCOA Chart of Accounts: Tataiso e Felletseng ea 2026 bakeng sa Metoropo ea SA

Ka tsamaiso ea 2022–23 ea audit ea puso ea lehae, metoropo e 16% feela ea Afrika Borwa e fihlile ditaolo tse hloekileng. E ‘ngoe ea libaka tse kgolo tsa maikutlo a nang le boemo le a kotsi e ne e le ho sebelisa ha phoso kapa ha sa felelle ha Municipal Standard Chart of Accounts (mSCOA). Ka nako e tšoanang, metoropo e 15 e ngotse tšenyo ea ICT e le zero lipalong tsa tsona tsa selemo tsa lichelete — eseng hobane e sa sebelise letho theknoloji, empa hobane e hlolehile ho beha le ho ripota hantle. Phoso e joalo e etsa liphuputso tsa Auditor-General, e fokotsa tšepo, ‘me e etsa hore metoropo e be thata ho rerela le ho budgeta. Tataiso ena ea mSCOA chart of accounts e ngotsoe bakeng sa baCFO ba toropo le bamoleli ba lichelete ba hlokang motsoalle o sebetsang, o nang le matla: mSCOA ke eng, likarolo tse supileng di sebetsa joang, classification e fosaheng kae, le ho kenya le ho boloka tš compliance.

mSCOA chart of accounts ke eng?

Municipal Standard Chart of Accounts (mSCOA) ke moralo o ikemetseng oa classification o metoropo eohle ea Afrika Borwa e lokelang ho o sebelisa ho ngola le ho ripota ditšebeliso tsa lichelete. O laeloa ke Local Government: Municipal Finance Management Act 56 of 2003 (MFMA) le Municipal Standard Chart of Accounts Regulations (jwaloka ha e nchafatsoe). National Treasury e boloka le ho phatlalatsa sebopeho sa mSCOA hore data ea lichelete tsa toropo e ka bapisoa metoropong, e kopanyoe maemong a provense le naha, le ho etsoa audit ka tsela e tsamaellanang.

Ka puo e bonolo: rand e ‘ngoe le e ‘ngoe eo toropo e e fumellanang, e e sebelisang, kapa e e kolotang e lokela ho tšoauoa ka setsi sa likhoutu tse ikemetseng. Likhoutu tseo di araba mang, eng, kae, le hobaneng — fund efe, function efe, item (mofuta oa mali a fumanehang kapa tšenyo), project kapa region, le tse ling. Ha toropo e ‘ngoe le e ‘ngoe e sebelisa chart of accounts e tšoanang le melao ea classification, National Treasury le Auditor-General ba ka netefatsa hore lipalo tsa lichelete li felletseng, li bapisoa, le ho tsamaea. Ha classification e fosahetse kapa e le sieo, o fumana mefuta ea liphuputso tsa audit e tloaelehileng: liphoso tse bohlokoa, ho se tsamae ka MFMA, le litema tsa zero kapa tse sa utloahaleng (jwaloka zero ICT spend) tse sa bontše ‘nete.

Ho utloisisa le ho sebelisa mSCOA chart of accounts ke ka hona ha se khetho. Ke tlameho ea molao le motheo oa liphuputso tsa lichelete tsa toropo tse nang le tšepo. Karolo e setseng ea tataiso ena e hlalosa likarolo tse supileng tsa mSCOA, kamoo classification e sebetsang praktising, diphoso tse tloaelehileng, le kamoo o ka kenya mSCOA toropong ea hau. Bakeng sa kakaretso e bonolo ea mSCOA le hobaneng e bohlokoa, bona mSCOA ke eng.

Likarolo tse Supileng tsa mSCOA li Hlalositsoe

Project Segment

Karolo ea projeke e hlalosa projeke e itseng (ha e teng) eo tšebeliso e amanang le eona. Liprojeke tsa thepa, dithuso tse amanang le mananeo a itseng, le merero e lefelloang ke baafani ke mehlala e tloaelehileng. Ha ho tšebeliso e ‘ngoe le e ‘ngoe e nang le khoutu ea projeke — feela tse amanang le projeke e hlalositsoeng. Ho sebelisa karolo ea projeke ka nepo netefatsa hore liphuputso tsa projeke (mohlala bakeng sa dithuso tse nang le maemo kapa mananeo a thepa) li nepahetse le tse ka etsoang audit. Ho beha phoso kapa ho siea karolo ea projeke bakeng sa tšenyo e lefelloang ke thuso ke mohloli o tloaelehileng oa liphuputso tsa Auditor-General.

Fund Segment

Karolo ea fund e bontša fund efe tšebeliso e eang ho eona. Metoropo hangata e sebetsa ka difund tse ngata: fund ea mosebetsi (kapa fund e akaretsang), fund ea metsi, fund ea motlakase, fund ea tsweletso, le tse ling jwaloka ha e hlalositsoe sebopehong sa fund sa toropo. Mali a fumanehang le tšenyo di lokela ho abelwa fund e nepahetseng hore boemo ba lichelete le tshebetso ea fund e ‘ngoe le e ‘ngoe e ka ripotoa ka boeona. Ho kopanya difund — mohlala, ho ngola mali a fumanehang a motlakase fundeng ea mosebetsi — e fetola lipalo tsa fund mme e ka etsa ho se tsamae ka MFMA le melao ea mSCOA.

Function Segment

Karolo ea function e hlalosa tšebeletso ea toropo kapa karolo ea tšebeletso. Mehlala e kenyeletsa taolo, litšebeletso tsa sechaba, polokeho ea sechaba, litsela le lipalangoang, metsi, motlakase, taolo ea litlakala, le merero. National Treasury e fana ka lenaneo le ikemetseng la likhoutu tsa function. Ho beha function ka nepo ho bohlokoa bakeng sa liphuputso tsa karolo le bakeng sa ho araba lipotso tse kang “re sebelisitse bokae polokehong ea sechaba?” kapa “mali a fumanehang a rona a metsi e ne e le afe?” Likhoutu tse fosahetseng tsa function di fokotsa thuso ea AFS mme hangata di etsa liphuputso tsa phoso e bohlokoa.

Item Segment

Karolo ea item ke “mofuta” oa mali a fumanehang kapa tšenyo. E araba hore tšebeliso e joang: ditjeo tsa basebetsi, theko ea thepa e ngata, depreciation, dithuso tse fumanehang, rate le likholo, mokgetho, le tse ling. Karolo ea item ke e ‘ngoe ea likarolo tse tebileng tsa mSCOA chart of accounts; classification ea item ea National Treasury e pharalitse hore data e bapisoa e ka bokelloa metoropong eohle. Diphoo mona — jwaloka ho ngola tšenyo ea ICT tlasa item e fosahetseng (kapa e sieo, e isang zero ICT spend AFS) — ke e ‘ngoe ea diphoso tse tloaelehileng tsa classification.

Region Segment

Karolo ea region (kapa geographic segment) e hlalosa karolo ea tikologo eo tšebeliso e amanang le eona, moo e sebetsang. E sebelisoa metoropong e hlokang ho ripota ka ward, district, kapa karolo e ngoe ea tikologo. Ha ho tšebeliso e ‘ngoe le e ‘ngoe e hlokang khoutu ea region; e itšetlehile ditlhkong tsa toropo tsa liphuputso le tlhaho ea tšebeliso. Moo liphuputso tsa region di hlokang, likhoutu tse fosahetseng kapa tse sieo tsa region di ka ama nepahalo ea liphuputso tsa tikologo mme, maemong a mang, liphuputso tsa thuso kapa allocation.

Costing Segment

Karolo ea costing e tšehetsa allocation ea theko le costing e itšetlehileng tiro. E sebelisoa ho beha ditjeo karolong e itseng ea ditiro, litsi tsa theko, kapa mananeo. Karolo ena e thusa metoropo ho utloisisa theko ea ‘nete ea ho fana ka litšebeletso le ho tšehetsa budgeting le ho seta tariff. Ho sebelisa ha phoso kapa ho siea karolo ea costing ho ka etsa hore ho be thata ho bontša poelo ea theko kapa ho lokisa tariff le dithuso ho latela MFMA le leano la lichelete tsa toropo.

Municipal Standard Classification (MSC)

Karolo ea Municipal Standard Classification (MSC) e fana ka mekga e meng ea ikemetseng e kopanyang likarolo tse ling. E sebelisoa bakeng sa ditlhoko tse itseng tsa liphuputso le tshekatsheko tse laetsoeng ke National Treasury. MSC e netefatsa hore mefuta e itseng ea ditšebeliso (mohlala ka sebopeho sa ikonomi kapa mananeo) e ka ripotoa ka tsela e tsamaellanang. Lihlopha tsa lichelete di lokela ho sebelisa sebopeho sa hajoale sa MSC se phatlaladitsoeng ke National Treasury mme di netefatse hore ditšebeliso tsohle tse amanang di behiloe ka tsela e lumellanang.

Hammoho, likarolo tsena tse supileng di theha mSCOA chart of accounts. Tšebeliso e ‘ngoe le e ‘ngoe e amang lipalo tsa lichelete e lokela ho kodwa ka litekanyo tse nepahetseng tsa karolo hore general ledger le liphuputso tse latelang li tsamaelane le sebopeho sa mSCOA se ikemetseng. Bakeng sa melao e tebileng ea classification le tataiso ea karolo ka karolo, bona mSCOA segment classification e hlalositsoeng.

Kamoo mSCOA Classification e Sebetsang Practising

Classification praktising e bolela hore nako e ‘ngoe le e ‘ngoe tšebeliso e nkuoa — tefo, receipt, journal — motho kapa tsamaiso e e kenang e khetha likhoutu tse nepahetseng bakeng sa karolo e ‘ngoe le e ‘ngoe e sebetsang. Kopano ea likhoutu tsa karolo e etsa hore tšebeliso e tla hlahela joang liphuputsong le lipalong tsa selemo tsa lichelete.

Mohlala: Mefuta ea basebetsi ba metsi. Tšebeliso e ka kodwa e le: Fund = Water Fund; Function = Water; Item = Ditjeo tsa basebetsi (ka khoutu e nepahetseng ea item bakeng sa mefuta); Project = blank (ha e se projeke e itseng); Region = karolo ea sebaka sa treatment plant haeba liphuputso tsa region di sebelisoa; Costing = Tiro ea water treatment. Ha e ‘ngoe ea tsena e fosahetse — mohlala, Function = Taolo ho e-na le Water — AFS e tla bontša phoso ditjeo tsa metsi le ho eketsa ditjeo tsa taolo.

Mohlala: Thuso e fumanehileng bakeng sa projeke e itseng ea thepa. Fund = Operating (kapa fund e laetsoeng bakeng sa thuso); Function = function e fanang ka projeke (mohlala, Litsela); Item = Dithuso tse fumanehang; Project = khoutu e itseng ea projeke bakeng sa projeke ea thepa; Region le Costing jwaloka ha di hlokoa. Ho siea khoutu ea projeke ho ka etsa hore maemo a thuso a se ke a lateloa le ho liphuputso tsa Auditor-General liphuputsong tsa thuso e nang le maemo.

Mohlala: Tefo ea software ea ICT. Fund = Operating (hangata); Function = Taolo (kapa Litšebeletso tsa Khorporate, e itšetlehileng lenaneng la function la hau); Item = item e nepahetseng ea mSCOA bakeng sa tšenyo ea ICT/software. Ha khoutu ea item e fosahetse kapa tšebeliso e sa behoe tlasa item e amanang le ICT, sephetho se ka ba zero kapa tšenyo e fosahetseng ea ICT AFS — mofuta oa phoso o ileng oa etsa metoropo e 15 ho ripota zero ICT spend. Nepahalo ea item e bohlokoa.

Lihlopha tsa lichelete di lokela ho sebetsa ho tsoa tokomenteng ea mapping e kopanyang chart of accounts ea bona (kapa sebopeho sa akhaonto ea software ea toropo/ERP) le likarolo tsa mSCOA le likhoutu. Thuto le litšebelisano tse hlakileng di fokotsa kotsi ea classification e sa laoloe kapa e fosahetseng. Bakeng sa lintlha tse ngata tsa diphoso tse tloaelehileng, bona diphoso tse tloaelehileng tsa mSCOA classification.

Diphoso tse Tloaelehileng tsa Classification tse Etsang Liphuputso tsa Auditor-General

Liphuputso tsa Auditor-General li bontša hangata mathata a classification le tsebo tse amanang le mSCOA. Litšoantšo tse latelang ke tse tloaelehileng le tse senyang kholo.

  • Likhoutu tse fosahetseng kapa tse sieo tsa item — Mali a fumanehang kapa tšenyo e ngotsoe tlasa likhoutu tse fosahetseng tsa item (mohlala ICT spend eseng tlasa litema tsa ICT) kapa e sa behoe hole, e isang lipalong tsa zero kapa tse sa utloahaleng AFS. Sena se fokotsa tšepo lipalong tsa lichelete.
  • Ho beha function ha phoso — Ditšebeliso di abetsoe function e fosahetseng (mohlala tšenyo ea metsi taolong), e fetolang liphuputso tsa karolo le ho etsa hore ho be thata ho bapisa tshebetso metoropong kapa ho laela function e nepahetseng.
  • Diphoso tsa fund — Mali a fumanehang kapa tšenyo e ngotsoe fundeng e fosahetseng, kapa e sa abeloe fund, e isang lipalong tse fosahetseng tsa fund le kotsi ea ho se tsamae ka ring-fencing kapa ditlhoko tsa fund.
  • Likhoutu tse sieo kapa tse fosahetseng tsa projeke — Thuso e nang le maemo kapa tšenyo e amanang le projeke e sa kopanngoe le karolo e nepahetseng ea projeke, e isang liphuputsong tš compliance ea thuso le liphuputso tsa projeke.
  • Likhoutu tse sa tsamaellanang kapa tse ntšeng — Ho sebelisa likhoutu tsa mSCOA tsa khale kapa tse nchafalitsoeng kamorao ha National Treasury e nchafalitse moralo, kapa ho sebelisa likhoutu ka tsela e sa tsamaellanang ditšebelisong tse tšoanang.
  • Ho tlatsa karolo ha sa felelle — Ho siea likarolo blank moo di hlokang, kapa ho sebelisa likhoutu tsa “catch-all” ho e-na le classification e nepahetseng e tebileng.

Diphoso tsena hangata di kopantsoe ha metoropo e itšetlehile khoutu ea manual ntle le netefatso. Thuto, litšebelisano tse hlakileng, le software e qobang sebopeho sa mSCOA le e netefatsang classifications e ka fokotsa kotsi haholo. Bakeng sa pono e pharaletseng ea se auditors ba batlang, bona kamoo ho fihlellang audit e hloekileng ea toropo le ditlhoko tsa MFMA compliance bakeng sa 2026.

Ka Mohato ka Mohato: Kamoo ho Kenyang mSCOA Toropong ea Hau

Ho kenya kapa ho ntlafatsa tš compliance ea mSCOA ke tsamaiso e reroang. Mehato e latelang e fana ka tsela e sebetsang.

1. Fumana sebopeho sa hajoale sa mSCOA. Download moralo oa hajoale oa mSCOA, tlhaloso ea likarolo, le mananeo a likhoutu ho National Treasury. Netefatsa hore o sebelisa mofuta o sebetsang selemo sa lichelete sa hau. Boloka change log ha Treasury e hlahisa lintlha.

2. Map chart of accounts ea hau ea hajoale ho mSCOA. Ngola akhaonto e ‘ngoe le e ‘ngoe (kapa kopano ea akhaonto) general ledger ea hau mme u abe litekanyo tse nepahetseng tsa karolo tsa mSCOA ho e ‘ngoe le e ‘ngoe. Moo akhaonto e le ‘ngoe e ka sebelisoa classification e ngata (mohlala difunction tse fapaneng), hlalosa melao hore basebelisi ba khethe likhoutu tse nepahetseng maemong a tšebeliso. Ngola mapping ena mme u e boloke tlasa taolo ea version.

3. Lokisa tsamaiso ea lichelete ea hau. Ha u sebelisa software ea toropo kapa ERP, lokisa chart of accounts le melao ea netefatso ho bontša sebopeho sa mSCOA. Likarolo tsa tlameho di lokela ho qoboa (mohlala Fund le Function di hloka kamehla); likopano tsa likhoutu tse sa sebetseng di lokela ho thibetsoa. Likhoutu tsa mSCOA tse lokisitsoeng pele di fokotsa nako ea setup le diphoso tsa classification.

4. Ruta basebetsi ba lichelete le budget. Netefatsa hore mang kapa mang ea nkang kapa a lumellang ditšebeliso a utloisisa likarolo tse supileng, mananeo a likhoutu, le mapping ea hau. Sebelisa mehlala ea ‘nete toropong ea hau. Bolella matla a classification e fosahetseng AFS le diphethong tsa audit.

5. Bapisa kapa tshekatsheko ea reconciliation. Pele le kamorao go-live, bapisa sampole ea ditšebeliso likarolong tsa mSCOA. Sheba hore kakaretso e bohlokoa (mohlala ditjeo tsa basebetsi, dithuso, ICT) e tsamaelana le tšepiso le le mefuta e fetileng moo e sebetsang. Batlisisa le lokisa ho beha ha phoso.

6. Kenya netefatso le tshekatsheko. Sebelisa dinetefatso tsa tsamaiso (mohlala dropdowns tse thibetsoeng ho likhoutu tse sebetsang, libaka tsa tlameho) le tshekatsheko tsa nako le nako ea ditšebeliso tsa theko e phahameng kapa tsa kotsi e phahameng. Etsa tš compliance ea mSCOA karolo ea likhekele tsa qetello ea khoeli le ea selemo.

7. Rera bakeng sa lintlha. Ha National Treasury e nchafatsa moralo oa mSCOA, hlahloba matla mapping le tsamaiso ea hau, nchafatsa bobeli, ruta ha ho hlokahala, mme u bolelle lintlha ho basebelisi bohle.

Taba ena, e tšehetsoeng ke litsamaiso le setso tse nepahetseng, e beha toropo ea hau maemong a matla ho fihlella ditaolo tse hloekileng le liphuputso tse tšepahalang. Bakeng sa seto sohle sa tšepiso ea melao, sheba ditlhoko tsa MFMA compliance bakeng sa 2026.

Kamoo Software e Automateng tš Compliance ea mSCOA

Khoutu ea manual e na le kotsi ea diphoso, haholo ha basebetsi ba under pressure le mananeo a likhoutu a bolelele. Software ea lichelete ea toropo e ncha e ka fokotsa kotsi eo ka ho haha mSCOA motheong oa tsamaiso.

Tsamaiso e reriloeng bakeng sa metoropo ea Afrika Borwa e ka lokisa chart of accounts pele ho tsamaelana le likarolo tsa hajoale tsa mSCOA le mananeo a likhoutu. Ho e-na le ho haha sebopeho ho tloha hae, lihlopha tsa lichelete di qala template e tsamaellanang mme e fetole feela moo khetho e itseng ea toropo e lumelloang. Sena se boloka nako le ho fokotsa monyetla oa diphoso tsa sebopeho.

Netefatso nako ea ho nka e bohlokoa ka ho lekana. Ha mosebelisi a kena tšebeliso, tsamaiso e ka qoba likarolo tsa tlameho (mohlala Fund, Function, Item), thibela likhetho ho likhoutu tse sebetsang, le ho lemosa kapa ho thibela likopano tse sa sebetseng. Sena se thibela diphoso tse ngata tsa classification tse isang zero ICT spend, liphuputso tse fosahetseng tsa function, kapa allocation e fosahetseng ea fund. Litsamaiso tse ling li tšehetsa kgopolo ea likhoutu e ikemetseng e itšetlehileng vendor, akhaonto, kapa pattern ea histori — ntle le ho fetola tlhoko ea tshekatsheko ea batho moo e lokelang.

Liphuputso le reconciliation di ba bonolo ha general ledger e se e tsamaea ka mSCOA: liphuputso tse ikemetseng le dichedule tsa AFS di ka nka kotloloho classification e neng e sebelisoa nako ea ho nka. Ha ho hlokehe ho khouta hape kapa ho abela hape qetellong ea selemo, ke moo metoropo e ngata e kenang diphoso kapa meeli.

Ha u lekola software ea toropo, nahana hore na e lokisa chart of accounts ea mSCOA pele mme e netefatsa classifications nako ea ho nka; bokhoni boo bo tšehetsa mofuta oa liphuputso tse tšepahalang tse tšehetsang kamoo ho fihlellang audit e hloekileng ea toropo.

Lisebelisoa tse Bohlokoa le Litšupiso

Ho lula o tsamaea ka chart of accounts ea mSCOA ho hloka ho sebelisa lihloho tsa semmuso le ho lula o nchafile lintlha. Lisebelisoa tse latelang li bohlokoa lihlopheng tsa lichelete tsa toropo.

  • National Treasury — mSCOA: National Treasury e phatlalatsa moralo oa Municipal Standard Chart of Accounts, tlhaloso ea likarolo, mananeo a likhoutu, le litataiso tsa tsamaiso. Sheba webosaete ea Treasury bakeng sa mofuta oa hajoale oa mSCOA le circulars kapa lintlha tse amang selemo sa lichelete sa hau.

  • MFMA le molao o amanang: Local Government: Municipal Finance Management Act 56 of 2003 (Molao 56 oa 2003) le Municipal Standard Chart of Accounts Regulations (jwaloka ha e nchafatsoe) ke motheo oa molao oa mSCOA. Netefatsa hore sehlopha sa hau sa molao kapa taolo se fumana lintlha tse ncha mme litšebelisano tsa hau li tsamaelane le Molao le melao.

  • Auditor-General South Africa: Liphuputso tsa Auditor-General tsa kakaretso mabapi le puso ea lehae le liphuputso tsa audit tsa toropo e ‘ngoe le e ‘ngoe li totobatsa liphuputso tse khutlang tla lipalong tsa lichelete le tš compliance. Ho sheba tsena ho thusa lihlopha tsa lichelete ho lebella le ho rarolla mathata a tloaelehileng a classification le tsebo.

  • CIGFARO (Chartered Institute of Government Finance, Audit and Risk Officers): CIGFARO e fana ka thuto, tataiso, le networking bakeng sa litsebi tsa lichelete tsa puso Afrika Borwa. Litiiso tsa bona le lisebelisoa hangata li kenyelletsa mSCOA, MFMA compliance, le bokhoni ba audit.

Sebelisa lisebelisoa tsena ho netefatsa tsamaiso ea hau, ho ruta basebetsi, le ho boloka mapping ea mSCOA le litšebelisano tsa hau li tsamaellanang le National Treasury le MFMA. E kopantsoe le litšebelisano tse hlakileng le software e nepahetseng, tsamaiso e matla ea mSCOA chart of accounts ke e ‘ngoe ea mehato e matla ka ho fetisisa toropo ea hau e ka e etsang ho liphuputso tsa lichelete tse tšepahalang le diphetho tse ntlafetseng tsa audit.

Chart of accounts e nepahetseng ea mSCOA ke motheo oa liphuputso tse tsamaellanang le MFMA le diphetho tse matla tsa audit. Bona kamoo Dolobha e thusang metoropo ho hlahisa liphuputso tse tsamaellanang le mSCOA ho tsoa mohloling o le mong oa ‘nete, ka chart of accounts le netefatso e hahiloe ka hare.

E ngotsweng ke

Dolobha Team

Ikopanye le rona