mSCOA Segment Classification e Hlalositsoe | Tataiso bakeng sa Metoropo

Ho beha ha phoso kapa ha sa felelle ha mSCOA segment classification ke lebaka le khutlang tla la liphoso tse bohlokoa le maikutlo a nang le boemo a audit metoropong ea Afrika Borwa. Liphuputso tsa Auditor-General li bolela hangata diphoso tsa classification Project, Fund, Function, Item, Region, le Costing e le tse isang liphuputsong tse sa tšepahaleng tsa karolo le Section 71 submissions. Ho fumana classification ea karolo hantle ke ka hona ho bohlokoa bakeng sa diphetho tsa audit le bakeng sa ho fihlella ditlhoko tsa National Treasury le Municipal Finance Management Act (MFMA). Tataiso ena ea mSCOA segment classification e hlalosa karolo e ‘ngoe le e ‘ngoe ea likarolo tse tšeletseng ka puo e bonolo, ka tlhaloso, sebopeho, le mehlala e sebetsang hore lihlopha tsa lichelete li beha ditšebeliso ka nepo le ho fokotsa kotsi ea audit. Bakeng sa moralo o pharaletseng, bona tataiso ea mSCOA chart of accounts le tlhahiso e bonolo ea mSCOA.

1. Project Segment

Sepheo. Karolo ea projeke e hlalosa projeke e itseng (ha e teng) eo tšebeliso e amanang le eona. E araba: “Na mali a fumanehang kapa tšenyo e amanang le projeke e hlalositsoeng, mme ha e le joalo, e fe?” Ha ho tšebeliso e ‘ngoe le e ‘ngoe e nang le khoutu ea projeke; feela tse amanang le projeke ea thepa, mananeo a lefelloang ke thuso, kapa projeke e ngoe e hlalositsoeng di e hloka. Ho sebelisa karolo ea projeke ka nepo ho bohlokoa bakeng sa liphuputso tsa thuso e nang le maemo, ho latela mananeo a thepa, le bopaki ba audit hore tšenyo e sebelisitsoe bakeng sa sepheo se laetsoeng.

Sebopeho. Liprojeke hangata li arotsoe liprojeke tsa thepa (mohlala reservoir e ncha, nchafatso ea tsela, ho nkeloa hafuma) le litiro tsa mosebetsi tse kodiloeng projeke (mohlala mananeo a nako e laetsoeng a ntlafatso ea bokhoni a lefelloang ke thuso e itseng). National Treasury le project register ea toropo ea hau di hlalosa likhoutu tse sebetsang tsa projeke. Projeke e ‘ngoe le e ‘ngoe e lokela ho ba le khoutu e ikhethileng, tlhaloso e hlakileng, le (moo e sebetsang) kopano le thuso kapa budget vote e e lefelloang.

Kamoo ho lokisa likhoutu tsa projeke. Boloka project register e ngolang projeke e ‘ngoe le e ‘ngoe e sebetsang, khoutu ea eona, lebitso, mohloli oa fund, le function. Ha projeke e ncha ea thepa kapa mananeo a lefelloang ke thuso a lumelloa, e eketsa ho register mme netefatsa hore khoutu e fumaneha general ledger kapa software ea toropo. Ruta basebetsi ba budget le lichelete hore ha ba nka tefo kapa dithuso tse amanang le projeke eo, ba khethe khoutu e nepahetseng ea projeke. Ho siea karolo ea projeke bakeng sa tšenyo e lefelloang ke thuso ke lebaka le tloaelehileng la liphuputso tsa AG.

Mehlala. Tefo ho moentši mosebetsi “Ward 3 water pipeline upgrade” → Project = khoutu bakeng sa projeke eo ea thepa. Ho amohela thuso e nang le maemo bakeng sa “Municipal Infrastructure Grant — metsi” → Project = khoutu ea projeke ea MIG metsi. Mefuta ea basebetsi ba sebetsang projeke e itseng ea thepa → Project = khoutu ea projeke eo. Mefuta ea taolo e akaretsang e sa amanang le projeke → Project = blank (kapa khoutu ea “non-project” ea toropo ea hau haeba u e sebelisa).

2. Fund Segment

Sepheo. Karolo ea fund e bontša fund efe tšebeliso e eang ho eona. Metoropo Afrika Borwa hangata e sebetsa ka difund tse ngata: fund e akaretsang (mosebetsi) le difund tse ring-fenced bakeng sa metsi, motlakase, tsweletso, le tse ling jwaloka ha e hlalositsoe sebopehong sa fund sa toropo. Karolo ea fund e netefatsa hore mali a fumanehang le tšenyo di abeloe “pitsa” e nepahetseng hore boemo ba lichelete le tshebetso ea fund e ‘ngoe le e ‘ngoe e ka ripotoa ka boeona, ho latela MFMA le leano la lichelete tsa toropo.

Sebopeho. Difund di ka ring-fenced (mohlala fund ea metsi, fund ea motlakase) moo mali a fumanehang le tšenyo di lokelang ho lula ka har’a fund eo, kapa e akaretsang (fund ea mosebetsi) moo ho se na ring-fencing. Mefuta ea difund tse sebelisoa hangata e kenyeletsa: fund ea mosebetsi (litiro tsa toropo tse akaretsang); fund ea thepa (moo toropo e arohanang thepa financing); fund ea thuso e nang le maemo (kapa difund tse arohaneng bakeng sa thuso e ‘ngoe le e ‘ngoe e kgolo, e itšetlehileng leano); fund ea thuso e se nang maemo (mohlala equitable share); le difund tsa litšebeletso (metsi, motlakase, tsweletso). Moralo oa mSCOA oa National Treasury le leano la fund ea toropo ea hau di hlalosa lenaneo le nepahetseng.

Mehlala. Ditariff tsa metsi tse amoheloang → Fund = Water Fund. Tefo bakeng sa theko ea motlakase e ngata → Fund = Electricity Fund. Mefuta ea basebetsi ba litšebeletso tsa khorporate (e sa abeloe utility e itseng) → Fund = Operating Fund. Equitable share e amoheloang → Fund = Operating (kapa Unconditional Grant Fund ho latela sebopeho sa hau). Thuso e nang le maemo e amoheloang bakeng sa projeke e itseng → Fund = fund e laetsoeng bakeng sa thuso eo (mohlala MIG fund). Ho ngola mali a fumanehang kapa tšenyo fundeng e fosahetseng e fetola lipalo tsa fund mme e ka tlola melao ea ring-fencing. Ho beha fund ka nepo ke tlameho bakeng sa MFMA le mSCOA compliance.

3. Function Segment

Sepheo. Karolo ea function e hlalosa tšebeletso efe kapa tiro efe tšebeliso e amanang le eona. E araba: “Tšebeletso efe ea toropo kapa karolo efe ea tšebeletso mali a fumanehang kapa tšenyo ena e eang ho eona?” Ho beha function ka nepo ho bohlokoa bakeng sa liphuputso tsa karolo lipalong tsa selemo tsa lichelete, bakeng sa ho araba lipotso tse kang “re sebelisitse bokae metsing?” kapa “mali a fumanehang a rona a waste management e ne e le afe?”, le bakeng sa ho laela lekala kapa function e nepahetseng.

Sebopeho. Difunction di tsamaelana le lenaneo le ikemetseng la litiro tsa toropo le phatlaladitsoeng ke National Treasury. Mekga e tloaelehileng e kenyeletsa: taolo le puso (kopo, moleli oa toropo, litšebeletso tsa khorporate, lichelete); litšebeletso tsa sechaba ( matlo, libuka, mabitleng, ntlafatso ea sechaba); merero le ntlafatso (merero ea toropo, tšebeliso ea mobu, ntlafatso ea ikonomi); bophelo bo botle (bophelo bo botle ba tikologo, dikliniki moo di sebetsang); polokeho ea sechaba (mollo, taolo ea kotsi, traffic); papali le boithabiso; tshireletso ea tikologo; taolo ea litlakala; metsi; tsweletso; motlakase; litsela le lipalangoang; le tse ling jwaloka ha e hlalositsoe lenaneng la function la mSCOA. Chart of accounts ea hau le liphuputso di lokela ho sebelisa likhoutu tse tšoanang tsa function jwaloka National Treasury hore data e bapisehe metoropong.

Mehlala. Mefuta ea basebetsi ba water treatment plant → Function = Water. Tefo bakeng sa likoloi tsa refuse collection → Function = Waste Management. Rate le likholo (property rates) → hangata Function = Governance/Administration kapa ho latela leano la hau bakeng sa mali a fumanehang “e akaretsang”. Thuso e fumanehileng bakeng sa construction ea tsela → Function = Roads and Transport. Ditjeo tsa molao bakeng sa appeal ea merero → Function = Planning and Development. Ho beha function ha phoso (mohlala ho khouta tšenyo ea metsi tlasa Taolo) e fetola liphuputso tsa karolo mme ke mohloli o tloaelehileng oa liphuputso tsa phoso e bohlokoa.

4. Item Segment

Sepheo. Karolo ea item e hlalosa tlhaho ea mali a fumanehang kapa tšenyo. E araba: “Mofuta ofe oa mali a kena kapa tšenyo ena?” — ditjeo tsa basebetsi, theko ea thepa e ngata, depreciation, dithuso tse fumanehang, rate, mokgetho, le tse ling. Karolo ea item ke e ‘ngoe ea likarolo tse tebileng mSCOA; classification ea item ea National Treasury e pharalitse hore data e bapisoa e ka bokelloa metoropong eohle. Diphoo mona (mohlala ho ngola tšenyo ea ICT tlasa item e fosahetseng kapa e sieo) hangata e isa litemeng tsa zero kapa tse sa utloahaleng AFS le liphuputsong tsa AG. Bakeng sa diphoso tse tloaelehileng, bona diphoso tse tloaelehileng tsa mSCOA classification.

Sebopeho. Litema li hahiloe litema tsa mali a fumanehang (mohlala rate le likholo, ditjeo tsa tšebeletso, dithuso tse fumanehang, mokgetho, mali a fumanehang a mang), litema tsa tšenyo (mohlala ditjeo tsa basebetsi, theko ea thepa e ngata, lisebelisoa, litšebeletso tse kontrakiloeng, depreciation, mokgetho o lefelloang, dithuso tse lefelloang), litema tsa thepa (bakeng sa classification ea balance sheet), le litema tsa mabitso. Mokga e ‘ngoe le e ‘ngoe e na le tatellano ea likhoutu; mohlala, tlasa ditjeo tsa basebetsi u ka ba le mefuta, overtime, tefo ea leave, medical aid, ditlhophiso tsa pension, le litema tse ling tsa sub. Sebelisa lenaneo la hajoale la National Treasury item mme netefatsa hore general ledger kapa software ea toropo ea hau e sebelisa likhoutu tse tšoanang.

Mehlala ea likhoutu tse tloaelehileng tsa item. Ditjeo tsa basebetsi (mefuta le mefuta); motlakase o ngata kapa metsi a ngata; lisebelisoa le tse sebelisitsoeng; litšebeletso tse kontrakiloeng (mohlala molao, audit, likontraka tsa maintenance); depreciation; mokgetho o lefelloang; dithuso tse fumanehang (tse nang le maemo, tse se nang maemo); rate le likholo; ditjeo tsa tšebeletso (metsi, motlakase, refuse, tsweletso); mokgetho o amoheloang.

Bakeng sa tefo ho ICT vendor bakeng sa litumellano tsa software, item e lokela ho ba item e nepahetseng ea mSCOA bakeng sa tšenyo ea ICT/software. Ho sebelisa khoutu e akaretsang “contracted services” ntle le sub-classification e nepahetseng e entse metoropo ho ripota zero ICT spend AFS. Bakeng sa lintlha tse ngata tsa diphoso tse tloaelehileng, bona diphoso tse tloaelehileng tsa mSCOA classification.

5. Likarolo tsa Region le Costing

Karolo ea region

Sepheo. Karolo ea region (kapa geographic segment) e hlalosa karolo ea tikologo eo tšebeliso e amanang le eona, moo toropo ea hau e ripotang ka tikologo. E araba: “Ward efe, district kapa sebaka sefe sena se sebetsa?” Ha ho tšebeliso e ‘ngoe le e ‘ngoe e hlokang khoutu ea region; e itšetlehile ditlhoko tsa toropo tsa liphuputso le tlhaho ea tšebeliso. Moo liphuputso tsa region di hlokang — mohlala bakeng sa tšenyo ea boemo ba ward kapa bakeng sa liphuputso tsa thuso ka sebaka — likhoutu tse fosahetseng kapa tse sieo tsa region di ama nepahalo ea liphuputso tsa tikologo mme di ka ama tš compliance maemong a thuso kapa allocation.

Sebopeho. Likhoutu tsa region hangata di tsamaelana le li-ward (li-ward tsa khetho), kapa ka litekanyo tse kholo tsa tikologo (mohlala district, zone) jwaloka ha e hlalositsoe sebopehong sa toropo ea hau. National Treasury e ka fana ka tataiso mabapi le khoutu ea region; ho seng joalo toropo ea hau e hlalosa lenaneo. Ward kapa region e ‘ngoe le e ‘ngoe e na le khoutu e ikhethileng. Mali a fumanehang le tšenyo e ka abelang sebaka se itseng (mohlala tšenyo ea projeke ea tsela e itšetlehileng ward, ditjeo tsa tšebeletso tse itseng sebaka) di lokela ho kodwa ho region eo.

Mehlala. Tšenyo projekeng ea ho lokisa tsela e itšetlehileng ward → Region = khoutu ea ward. Mali a fumanehang a metsi ho tsoa meters sebakeng se itseng → Region = khoutu ea zone eo (haeba u ripota mali a fumanehang ka region). Mefuta ea head office ea khorporate e sa ka ea abeloa ward e le ‘ngoe → Region = blank kapa “unallocated” ho latela leano la hau. Moo region e leng tlameho bakeng sa mefuta e itseng ea ditšebeliso, netefatsa hore ditšebeliso tsohle tse joalo di kodiloe ka tsela e tsamaellanang.

Karolo ea costing

Sepheo. Karolo ea costing e tšehetsa allocation ea theko le costing e itšetlehileng tiro. E araba: “Siti sa theko efe kapa tiro efe ditjeo tsena di lokela ho abeloa ho eona?” E thusa metoropo ho utloisisa theko ea ‘nete ea ho fana ka litšebeletso tse itseng (mohlala water treatment, refuse collection) mme e tšehetsa budgeting, ho seta tariff, le tshekatsheko ea poelo ea theko ho latela MFMA le leano la lichelete tsa toropo.

Sebopeho. Likhoutu tsa costing e emela litsi tsa theko, litiro, kapa mananeo. Di ka tsamaelana le likarolo, litsi (mohlala water treatment plant, litsi tsa wastewater), kapa litšebelisano. Karolo e sebelisoa ho abela ditjeo tse otlolohileng (tse hlakileng tse abang siti e le ‘ngoe ea theko) le ditjeo tse sa otlolohang (mohlala IT e arolelaneng, lichelete, kapa ditjeo tsa taolo tse abang basebelisi mohloli oa headcount kapa sebaka sa floor). National Treasury le leano la costing la toropo ea hau di hlalosa kamoo ditjeo tse sa otlolohang di abang; karolo ea costing e tšoara sephetho sa allocation eo.

Kamoo ho abela ditjeo tse sa otlolohang. Hlalosa motheo oa allocation (mohlala peresente ea ditjeo tse otlolohileng, palo ea basebetsi, litekanyo tsa tšebeletso) mme u e sebelise ka tsela e tsamaellanang. Ha theko e etsahalang e sa ka ea abeloa siti e le ‘ngoe ea theko kotloloho, e abe ka motheo o lumellaneng mme u e ngole ho karolo ea costing e amanang (e). Ngola methodology hore e etsoe audit. Ho sebelisa ha phoso kapa ho siea karolo ea costing ho etsa hore ho be thata ho bontša poelo ea theko kapa ho lokisa tariff le dithuso.

Mehlala. Mosebetsi o otlolohileng water treatment plant → Costing = Water treatment plant. Theko ea likhemikale e ngata bakeng sa liti se tšoanang → Costing = Water treatment plant. Karolo ea ditjeo tsa IT tse abetsoeng function ea metsi → Costing = Water (kapa Water IT allocation). Ditjeo tsa lichelete tsa khorporate tse abetsoeng difunction tsohle → Costing = siti sa theko ea function e ‘ngoe le e ‘ngoe ho latela schedule ea allocation ea hau.

6. Mehlala e Sebetsang

Projeke ea thepa ea metsi

Nahana toropo ea hau e lefa moentši R2,5 million mosebetsing pipeline ea metsi Ward 5, e lefelloang ke Municipal Infrastructure Grant (MIG).

Project: Khoutu bakeng sa projeke ea thepa “Ward 5 water pipeline upgrade” (ho tsoa project register ea hau). Sena e kopanya tefo le projeke e nepahetseng ea MIG bakeng sa liphuputso tsa thuso.
Fund: Fund e laetsoeng bakeng sa MIG kapa thepa ea metsi (mohlala Capital Fund kapa MIG Water Fund, ho latela leano la hau). Sena e boloka thepa e lefelloang ke thuso e arohaneng le mosebetsi kapa difund tse ling.
Function: Water. Pipeline ke thepa ea metsi, kahoo function ke Water.
Item: Item e nepahetseng ea tšenyo bakeng sa mosebetsi oa thepa — mohlala “contracted services” kapa “capital expenditure — infrastructure” tlasa lenaneo la hajoale la item la mSCOA. Se sebelise item ea tšenyo ea mosebetsi.
Region: Ward 5 (kapa khoutu ea region bakeng sa sebaka sa pipeline). Sena se tšehetsa liphuputso tsa tikologo le tsa boemo ba ward.
Costing: Siti sa theko bakeng sa liprojeke tsa thepa ea metsi kapa bakeng sa projeke ena e itseng, ho latela sebopeho sa costing sa hau. Sena se u lumella ho latela kakaretso ea theko ea projeke bakeng sa liphuputso le reconciliation.

Karolo e ‘ngoe le e ‘ngoe e tlatsitsoe tseleng e lumellang National Treasury, Auditor-General, le kopo ea hau ho bona hore tefo e ne e le bakeng sa projeke ea metsi Ward 5, e lefelloang ho tsoa fundeng e nepahetseng, mme e behiloe tlasa item le siti sa theko tse nepahetseng. Software ea toropo e lokisang likarolo tsena pele mme e netefatsa classifications nako ea ho nka e fokotsa kotsi ea ho siea kapa ho beha phoso e ‘ngoe ea tsona.

Tefo ea mefuta ea basebetsi

Nahana u lefa mefuta ea khoeli ea mosebelisi oa lekala la litšebeletso tsa sechaba. Mefuta ha e amanang le projeke e itseng mme e lefelloa ho tsoa fundeng ea mosebetsi.

Project: Blank (kapa “non-project”). Mefuta ha e amanang le projeke ea thepa kapa mananeo a lefelloang ke thuso.
Fund: Operating Fund. Ditjeo tsa basebetsi tse akaretsang hangata di fundeng ea mosebetsi haese ha motho a lefelloa kaofela ho fund e ring-fenced (mohlala mosebelisi oa fund ea metsi).
Function: Community Services. Mosebelisi o sebetsa lekala leo, kahoo function e tsamaelana le karolo ea tšebeletso.
Item: Ditjeo tsa basebetsi — ka sub-item e nepahetseng bakeng sa mefuta ea motheo (kapa item e nepahetseng bakeng sa mefuta le mefuta ho latela lenaneo la item la mSCOA).
Region: Blank, kapa khoutu ea region haeba toropo ea hau e abela ditjeo tsa basebetsi ka ward/region (mohlala bakeng sa ofisiri o itšetlehileng ward). Metoropo e ngata e siea region blank bakeng sa mefuta ea taolo e akaretsang.
Costing: Siti sa theko sa Community Services (kapa tiro/siti sa theko e itseng bakeng sa mosebelisi eo). Sena se netefatsa hore mefuta e kenngoa AFS ka nepo ka function le fund, le hore litsi tsa theko li bontša theko ea ‘nete ea tšebeletso e ‘ngoe le e ‘ngoe bakeng sa liphuputso tsa tariff le tshebetso.

Ho sebelisa ka tsela e tsamaellanang likarolo tsena tse tšeletseng bakeng sa mefuta e netefatsa hore ditjeo tsa basebetsi di hlahela ka nepo AFS ka function le fund, le hore litsi tsa theko li bontša theko ea ‘nete ea tšebeletso e ‘ngoe le e ‘ngoe. Bakeng sa chart of accounts e feletseng le netefatso, bona tataiso ea mSCOA chart of accounts.

7. Ho Fumana mSCOA Segment Classification Hantle Practising

Classification ea karolo e ntle feela jwaloka taba e e salelang. Sebelisa tokomente ea mapping e kopanyang chart of accounts ea hau (kapa sebopeho sa akhaonto sa software ea toropo) le likarolo tsa mSCOA le mananeo a likhoutu. Ruta mang kapa mang ea nkang kapa a lumellang ditšebeliso likarolong tse tšeletseng, ka mehlala toropong ea hau. Etsa litšekiso tsa nako le nako bakeng sa likopano tse sa sebetsang kapa tse sa tsamaellanang — mohlala, mali a fumanehang a metsi fundeng ea mosebetsi, kapa tšenyo ea projeke ntle le khoutu ea projeke — mme u di lokise pele di fihla AFS.

Software ea toropo e hahiloe bakeng sa tš compliance ea mSCOA ea Afrika Borwa e ka qoba sebopeho sa karolo le ho netefatsa classifications nako ea ho nka, hore likarolo tsa tlameho di tlatsitsoe, likopano tsa likhoutu tse sa sebetsang di thibetsoe, le Section 71 submissions di hlahisoe ho tsoa data e tšoanang e kodiloeng. Sena se fokotsa diphoso tsa classification tse isang liphoso tse bohlokoa le liphuputsong tsa Auditor-General. Bakeng sa moralo o pharaletseng le diphoso tse tloaelehileng, bala tlhahiso e bonolo ea mSCOA, tataiso ea mSCOA chart of accounts, le diphoso tse tloaelehileng tsa mSCOA classification. Ho bona kamoo mSCOA segment classification e ka hahoa litšebelisano tsa hau tsa letsatsi le letsatsi le liphuputsong, batlisisa Dolobha.