Tataiso ea Section 71 Monthly Report | MFMA Compliance bakeng sa Metoropo

Section 71 ke e ‘ngoe ea maikarabelo a bohlokoa — le a oelang hangata — a liphuputso metoropong ea Afrika Borwa. Ho roma ka morao kapa ho sa felelle ho etsa liphuputso tsa Auditor-General, tšebeliso ea National Treasury, le tahlehelo ea lebitso. Le ha ho le joalo, ha ho tataiso e le ‘ngoe, e sebetsang e hlalosang template ea Section 71 ka puo e bonolo bakeng sa baCFO ba toropo le bamoleli ba lichelete ba lokelang ho e fumana hantle khoeli e ‘ngoe le e ‘ngoe.

Tataiso ena e kenyelletsa phuputso ea Section 71 ke eng, tse e lokelang ho kenyelletsa, kamoo ho e lokisa ka mohato ka mohato, diphoso tse tloaelehileng tse etsang liphuputso tsa audit, le likhekele tse sebelisoang hape tsa ho lokisa. Bakeng sa context e pharaletseng mabapi le molao oa lichelete tsa toropo, bona kakaretso ea ditlhoko tsa MFMA compliance. Bakeng sa schedule e feletseng ea Section 71, Section 72, le lipheletso tse ling tsa MFMA, bona almanaka ea MFMA reporting 2026-27.

Phuputso ea Section 71 ke eng?

Phuputso ea Section 71 ke palo ea budget ea khoeli e toropo e ‘ngoe le e ‘ngoe ea Afrika Borwa e lokelang ho e roma ho mayor le ho National Treasury. Ha se phuputso ea ka hare; ke phatlalatso ea molao e bontšang kamoo toropo e sebetsang khahlanong le budget ea eona e lumelloang.

Motheo oa Molao

Tlameho e tsoa Section 71 ea Municipal Finance Management Act (MFMA), Molao 56 oa 2003. MFMA ke molao oa mantlha o laolang taolo ea lichelete tsa toropo. Section 71 e hloka mosebelisi oa liauounti (moleli oa toropo) ho roma palo foromeng e laetsoeng ka har’a pheletso e thata. Foromo le litaba tse nepahetseng di behiloe Municipal Budget and Reporting Regulations (MBRR) le circulars tse amanang tsa National Treasury.

Ke Mang ea Lokelang ho Roma?

Mosebelisi oa liauounti — praktising, moleli oa toropo — o ikarabella molao bakeng sa ho roma. Metoropong e ngata, CFO kapa moleli oa lichelete o kopanya phuputso mme moleli oa toropo o e saena pele e romoa. Phuputso e lokela ho ea ho bamameli ba babedi: mayor (kapa kopo) le National Treasury.

Mekhahlelo le Pheletso

Liphuputso tsa Section 71 ke tsa khoeli. Mosebelisi oa liauounti o lokela ho roma palo ka har’a matsatsi a 10 a mosebetsi kamorao ea qetello ea khoeli e ‘ngoe le e ‘ngoe. Mohlala, phuputso bakeng sa January e lokela ho roma ka letsatsi la 10 la mosebetsi kamorao 31 January. Ho lahleheloa ke pheletso ena ke e ‘ngoe ea mabaka a tloaelehileng a liphuputso tsa audit mme e bonolo ho e qoba ka tsamaiso e hlakileng.

Section 71 Report e Lokela ho Kenyeletsa Eng?

MBRR le National Treasury di laela litaba le foromo. Practising, template ea hau ea Section 71 e lokela ho kenyelletsa tse latelang.

Mali a Fumanehang ea ‘nete vs Budget (ka Mohloli)

Mali a fumanehang e lokela ho ripotoa ka mohloli (mohlala property rates, ditjeo tsa tšebeletso, dithuso, mali a fumanehang a mang) ka lipalo tsa budget le ‘nete bakeng sa khoeli le year-to-date. Sena se lumella National Treasury le kopo ho bona hore na bokello ba mali a fumanehang bo latela. Property rate le ditjeo tsa tšebeletso (metsi, motlakase, tsweletso, refuse) hangata di theha karolo e kgolo ea mali a fumanehang a mong; dithuso le dithuso tsoang puso ea naha le provense di lokela ho bontšoa ka boeona. Tekanyo e kholo e fokolang khahlanong le budget e lokela ho hlalosoa karolong ea phuputso ea narrative.

Tšenyo ea ‘nete vs Budget (ka Vote)

Tšenyo ea mosebetsi e lokela ho ripotoa ka vote (lekala kapa nomoro ea vote) ka budget le ‘nete bakeng sa khoeli le year-to-date. Tšenyo e lokela ho tsamaelana le sebopeho sa budget se lumelloang — ke hobaneng mSCOA chart of accounts e nepahetseng e bohlokoa bakeng sa liphuputso tsa Section 71. Bakeng sa kakaretso e bonolo ea Municipal Standard Chart of Accounts, bona mSCOA ke eng tataiso ea rona. Mefuta, theko ea thepa e ngata (mohlala motlakase, metsi), le ditjeo tse ling tsa mosebetsi di ripotoa tlasa li-vote tse amanang. Diphapang (ho sebelisa ho feta kapa ho fokola) di lokela ho hlalosoa moo di bohlokoa.

Tšenyo ea ‘nete ea Thepa vs Budget

Tšenyo ea thepa (thepa, thepa) e lokela ho bontšoa e arohaneng le tšenyo ea mosebetsi, ka vote kapa projeke, ka budget le ‘nete khoeli le year-to-date. Ho fokola thepa kapa ho sebelisa ho feta hangata ke tsepamelo ea National Treasury le Auditor-General. Metoropo e ngata e oelang ho sebelisa budget ea thepa ka nako; phuputso ea Section 71 e bontša sena kapele hore kopo le National Treasury ba khone ho rarolla meeli kapa ho abela chelete hape.

Boemo ba Chelete le Investment

Phuputso e lokela ho bontša boemo ba chelete le investment ba toropo qetellong ea khoeli. Sena se kenyelletsa libaka tsa bank le investments, mme se sebelisoa ho laela liquidity le ditlhoko tsa ho kolota.

Tshekatsheko ea Nako ea Bakoloto le Baokoloti

Tshekatsheko ea nako ea bakoloto (mang ba kolotang toropo le nako e kae) le tshekatsheko ea nako ea baokoloti (mang toropo e ba kolotang le nako e kae) di hlokoa. Di tšehetsa tlahlobo ea bokello ba mali a fumanehang le taba ea tefo.

Liphuputso tsa Tšebeletso

Lintlha tsa tšebeletso kapa litsoalong di ka hlokoa jwaloka ha National Treasury e laela — mohlala metrics tsa mantlha tsa tšebeletso tse amanang le budget. Sheba circulars tsa hajoale bakeng sa lenaneo le nepahetseng.

Ditlhoko tsa Foromo: C Schedule

Foromo e tebileng e behiloe C Schedule ea MBRR (le lintlha life kapa life circulars). C Schedule e hlalosa lifafole, likholomo, le litema tsa line. National Treasury e ka hlahisa circulars tse nchafatsang kapa tse hlakisang foromo; ke mosebetsi oa mosebelisi oa liauounti ho sebelisa version ea hajoale. Tsamaiso ea lichelete ea hau e lokela ho khona ho hlahisa liphuputso tse mapang sebopeho sena; ha e sa khone, u tla sebelisa nako e ngata khoeli e ‘ngoe le e ‘ngoe ho haha palo hape ka manual mme u kotsing ea diphoso tsa transcription.

Tataiso ea Mohato ka Mohato ea ho Lokisa Section 71

Sebelisa tsamaiso ena khoeli e ‘ngoe le e ‘ngoe ho fokotsa diphoso le ho fihlella pheletso.

Mohato 1: Koala Khoeli

Netefatsa hore ditšebeliso tsohle tsa khoeli di ngotsoe mme reconciliation e felletseng (bank, bakoloto, baokoloti, li-account tsa suspense). Phuputso ea Section 71 e lokela ho theha data e koetsoeng, e bapisitsoeng. Ho sebetsa phuputso holimo data e sa felelle ke mohloli o tloaelehileng oa liphuputso tsa hape le lipotso tsa audit.

Mohato 2: Etsa Liphuputso tsa Budget vs Actual ho tsoa Tsamaisong ea Lichelete

Nka mali a fumanehang ka mohloli le tšenyo ka vote (mosebetsi le thepa) ho tsoa tsamaisong ea lichelete ea hau, ka budget le ‘nete bakeng sa khoeli le year-to-date. Haeba tsamaiso ea hau e tsamaea le mSCOA mme e lokisitsoe bakeng sa liphuputso tsa toropo, mohato ona o lokela ho hlahisa litsoalo tse tsamaellanang le C Schedule.

Mohato 3: Kopanya Tshekatsheko ea Nako ea Bakoloto le Baokoloti

Hlahisa liphuputso tsa tshekatsheko ea nako bakeng sa bakoloto (koloto e saletseng ea bareki le e meng) le baokoloti (payables e saletseng). Tlatsa libaka tsa nako tse laetsoeng (mohlala hajoale, matsatsi a 30, 60, 90, ho feta 90) jwaloka ha template e hloka.

Mohato 4: Lokisa Palo ea Boemo ba Chelete

Kopanya boemo ba chelete le investment ba qetello ea khoeli ho tsoa reconciliation tsa hau tsa bank le li-register tsa investment. Netefatsa hore lipalo li amana le general ledger.

Mohato 5: Eketsa Lintlha tsa Tlhaloso bakeng sa Diphapang tse Bohlokoa

Moo actuals di fapane ha bohlokoa le budget (tekanyo e fokolang ea mali a fumanehang, ho sebelisa ho feta, kapa ho fokola), eketsa lintlha tse khutšoanyane tsa tlhaloso. National Treasury le Auditor-General ba lebella mabaka a diphapang tse bohlokoa; lintlha tse sieo ke phuputso e tloaelehileng ea audit.

Mohato 6: Tshekatsheko ea CFO le Saen-off

CFO (kapa e lekana) o lokela ho sheba phuputso ea draft bakeng sa completeness, tsamaiso, le nepahalo. Ha a khafatsoa, moleli oa toropo (mosebelisi oa liauounti) o saena. Phuputso e romoa e le mong oa mosebelisi oa liauounti.

Mohato 7: Roma ho Mayor le ho National Treasury

Roma phuputso ho bobeli mayor (kapa kopo) le National Treasury. Ho roma ho National Treasury ho etsoa local government reporting portal (kapa tsamaiso e laetsoeng hajoale ke Treasury). Ho roma ho e le ‘ngoe feela ea bamameli ba babedi ke ho tlola Section 71 mme ho tla eketsa ke Auditor-General.

Bakeng sa e lekana le selemo e bohareng ea tsamaiso ena, bona tataiso ea rona ea Section 72 mid-year report.

Diphoso tse Tloaelehileng tsa Section 71 tse Etsang Liphuputso tsa Auditor-General

Liphuputso tsa Auditor-General li bontša hangata mefuta e tšoanang ea ho hloleha. Ho qoba tsena ho tla beha toropo ea hau maemong a matla qetellong ea selemo le ho tšehetsa audit e hloekileng ea toropo.

Ho roma ka morao. Ho roma kamorao matsatsi a 10 a mosebetsi ke ho tlola ka kotloloho Section 71 mme hangata ho ripotoa ke AG. Rera qetello ea khoeli le schedule ea liphuputso hore phuputso ea Section 71 e lokisoe mme e romoe ka har’a pheletso. Makopano a mang a beha pheletso ea ka hare (mohlala letsatsi la 8) ho lumella buffer bakeng sa saen-off le ho loada portal.

Data e sa felelle. Dichedule tse sieo, likarolo tse blank, kapa tshekatsheko ea nako e sieo e isa maikutlong a nang le boemo kapa liphuputso. Sebelisa likhekele (bona ka tlase) ho netefatsa hore karolo e ‘ngoe le e ‘ngoe e hlokang C Schedule e qetiloe. Sheba hore ha ho tafole kapa likholomo tse sieo moo data e teng.

Diphapang lipakeng tsa lipalo tsa khoeli le tsa selemo. Lipalo liphuputsong tsa hau tsa Section 71 di lokela ho bapisa lipalong tsa selemo tsa lichelete. Diphapang tse sa hlalosoang di bontša reconciliation e fokolang kapa data e sa tsamaellanang mme di khahla AG. Etsa reconciliation pakeng tsa kakaretso ea lipalo tsa Section 71 tsa khoeli le AFS pele year-end ho fumana le ho lokisa diphoso kapele.

Ha ho lintlha tsa diphapang. Diphapang tse bohlokoa ntle le tlhaloso ke phuputso e khutlang tla. Ntlha e khutšoanyane bakeng sa diphapang e ‘ngoe le e ‘ngoe e bohlokoa (mali a fumanehang kapa tšenyo) e fokotsa kotsi ea audit mme e ntlafatsa ponahalo. Hlalosa “bohlokoa” leano la hau (mohlala ho feta 5% kapa 10% ea budget bakeng sa line eo) mme ngola lebaka (mohlala teko ea thuso, teko ea projeke, ditjeo tse phahameng tsa thepa e ngata).

Ho roma ho mameloi a le mong feela. Molao o hloka ho roma ho bobeli mayor le National Treasury. Ho roma feela ho Treasury, kapa feela ho mayor, ke ho se tsamae. Metoropo e ngata e roma ho mayor pele (bakeng sa tlhahisoleselo ho kopo) e be ho Treasury; tse ling di etsa bobeli letsatsi le le leng. Ntle le moo, bobeli di lokela ho amohela phuputso.

Kamoo ho Automate Liphuputso tsa Section 71

Metoropo e ngata e sa ntse e kopanya phuputso ea Section 71 ka ho nka data ho tsoa spreadsheet tse ngata kapa litsamaiso tsa khale mme ho tlatsa C Schedule ka manual. Mokhoa oo o na le kotsi ea diphoso mme o etsa pheletso ea matsatsi a 10 e thata ho fihlella ka mekhahlelo. Khoeli e ‘ngoe le e ‘ngoe, basebetsi ba ngola lipalo hape, ba eketsa kotsi ea diphoso tsa ho fetola mme ba sebelisa nako e ka sebelisitsoeng tshekatsheko le lintlha tsa diphapang.

Litsamaiso tsa hajoale tsa taolo ea lichelete tsa toropo di ka hlahisa C Schedule ka boeona ho tsoa data ea ‘nete ea general ledger le budget. Ha chart of accounts le sebopeho sa budget ea hau di tsamaelana le mSCOA le foromo e laetsoeng ea liphuputso, tsamaiso e ka hlahisa liphuputso tsa draft tsa mali a fumanehang, tšenyo, chelete, le tshekatsheko ea nako tse mapang ka kotloloho template ea Section 71. Basebetsi ba lichelete e be ba tsepama tshekatsheko, lintlha tsa diphapang, le saen-off ho e-na le ho ngola hape ka manual. Automation e boetse e etsa hore ho be bonolo ho etsa litšekiso “what if” pele qetello ea khoeli (mohlala lipuputso tsa kapele ho bona data e sieo kapa litema tse abetsoeng ha phoso). Ha u lekola software bakeng sa toropo ea hau, batla tharollo tse tšehetsang Section 71 (le Section 72 mid-year reporting) out of the box.

Likhekele tsa ho Lokisa Section 71

Sebelisa likhekele tsena khoeli e ‘ngoe le e ‘ngoe pele ho roma.

Lisebelisoa

MFMA le MBRR: National Treasury — MFMA bakeng sa Molao le Municipal Budget and Reporting Regulations. MBRR e kenyelletsa C Schedule le foromo tse amanang tsa liphuputso.
Circulars le litemplate: National Treasury e hlahisa circulars tse nchafatsang ditlhoko tsa liphuputso kapa tse hlakisang lipheletso. Portal ea liphuputso ea puso ea lehae e tšoara litaelo tsa hajoale tsa ho roma le, moo e sebetsang, litemplate kapa litekanyetso tsa tsamaiso.
Tataiso ea audit: Auditor-General South Africa (AGSA) e phatlalatsa liphuputso tsa kakaretso mabapi le puso ea lehae le liphuputso tsa audit tsa toropo e itseng. Ho sheba liphuputso tsa AG Section 71 provenseng ea hau kapa metoropo e tšoanang ho thusa ho qoba mathata a tšoanang.

Ho fumana phuputso ea Section 71 ea khoeli hantle khoeli e ‘ngoe le e ‘ngoe ke motheo oa taolo e pepenene, e tsamaellanang ea lichelete tsa toropo. Ka tsamaiso e hlakileng, likhekele tse tsamaellanang, le — moo e khonehang — liphuputso tse ikemetseng ho tsoa tsamaisong ea lichelete ea hau, sehlopha sa hau se ka fihlella pheletso, se fokotse kotsi ea audit, mme se fane kopo le National Treasury ka tlhahisoleseling e ba e hlokang.

Bona kamoo Dolobha e thusang metoropo ho hlahisa liphuputso tsa Section 71 le Section 72 ho tsoa mohloling o le mong oa ‘nete, ntle le ho ngola hape ho spreadsheet — batlisisa platfomo.