Tataiso ea Section 72 Mid-Year Report | MFMA Compliance bakeng sa Metoropo

Section 72 ea Municipal Finance Management Act (MFMA) e hloka toropo e ‘ngoe le e ‘ngoe ea Afrika Borwa ho beha tlahlobo ea budget le tshebetso ea selemo e bohareng ka 25 January selemo e ‘ngoe le e ‘ngoe bakeng sa likhoeli tse tšeletseng tsa pele tsa selemo sa lichelete. Ho roma Section 72 ka morao kapa ho sa felelle ho etsa liphuputso tsa Auditor-General le tšebeliso ea National Treasury, le ha ho le joalo metoropo e ngata e sa ntse e oelang tse lokelang ho kenyelletsa le kamoo ho e lokisa ka nako. Tataiso ena e beha se Section 72 e se hlokang, mang ea lokelang ho roma, tse phuputso e lokelang ho kenyelletsa tlasa Section 72(1)(a) ho isa (e), tsamaiso ea mohato ka mohato ea ho lokisa, diphoso tse tloaelehileng, le kamoo liphuputso tse tsamaellanang tse tšehetsang diphetho tsa audit.

Bakeng sa e lekana le khoeli, bona tataiso ea rona ea Section 71 monthly report. Bakeng sa almanaka e feletseng ea liphuputso le lipheletso, bona almanaka ea MFMA reporting 2026–27. Bakeng sa setšoantšo se feletseng sa maikarabelo a liphuputso tsa toropo, bona ditlhoko tsa MFMA compliance bakeng sa 2026.

Section 72 Mid-Year Report ke eng?

Section 72 mid-year report (hangata e bitsoa tlahlobo ea budget le tshebetso ea selemo e bohareng) ke phuputso ea molao e toropo e ‘ngoe le e ‘ngoe ea Afrika Borwa e lokelang ho lokisa le ho beha bakeng sa likhoeli tse tšeletseng tsa pele tsa selemo sa lichelete (July ho isa December). Ha se phuputso ea taolo ea ka hare; ke tokomente ea boikarabelo ea sechaba e bontšang kamoo toropo e sebetsang khahlanong le budget ea eona e lumelloang le liphetho tsa eona tsa tšebeletso le tshebetso. Sepheo ke ho lumella kopo, National Treasury, le sechaba ho bona hore na toropo e latela kapa na budget ea lintlha e hlokahala pele year-end.

Motheo oa Molao

Tlameho e tsoa Section 72 ea Municipal Finance Management Act (MFMA), Molao 56 oa 2003. MFMA ke molao oa mantlha o laolang taolo ea lichelete tsa toropo Afrika Borwa. Section 72 e hloka mayor ho beha tlahlobo ea budget le tshebetso ea selemo e bohareng kopo. Litaba le foromo di hlalosoa hape Municipal Budget and Reporting Regulations (MBRR) le circulars tsa National Treasury. Ho tsamaea ka Section 72 ke e ‘ngoe ea ditlhoko tsa MFMA compliance tse lekiloeng ke Auditor-General.

Ke Mang ea Lokelang ho Roma?

Mayor o lokela ho beha phuputso ea Section 72 kopo. Practising, mosebelisi oa liauounti (moleli oa toropo) le CFO ba ikarabella ho lokisa phuputso; mayor o e beha. Phuputso e lokela ho boetse ho roma ho National Treasury le treasury e amanang ea provense, mme e lokela ho phatlalatsa (mohlala webosaeteng ea toropo) ka har’a nako e laetsoeng kamorao pheletso. Hlakisa toropong ea hau mang a ngolang, mang a shebileng, le mang a saenang hore pheletso ea 25 January e fihlelloe.

Pheletso

Phuputso ea Section 72 e lokela ho behoa ka 25 January selemo e ‘ngoe le e ‘ngoe. Letsatsi lena le behiloe MFMA mme le sebetsa metoropo eohle ntle le dichedule tsa kopano ea kopo. Ho lahleheloa ke pheletso ke ho hloleha tš compliance ka kotloloho mme hangata ho ripotoa ke Auditor-General. Rera tsamaiso ea hau hore phuputso e lokisoe ho beha le ho roma pele 25 January; metoropo e ngata e ikemetsa ho ba le draft e qetileng ka bohareng ba January ho lumella nako bakeng sa litšebelisano tsa mayor le kopo.

Section 72 Report e Lokela ho Kenyeletsa Eng? Section 72(1)(a) ho isa (e)

Section 72(1) ea MFMA e beha se tlahlobo ea selemo e bohareng e lokelang ho rarolla. Tse latelang di bontša sebopeho se tloaelehileng; netefatsa khahlanong le MBRR le circulars tsa hajoale tsa National Treasury.

Section 72(1)(a): Tshebetso ea Mali a Fumanehang le Tšenyo

Phuputso e lokela ho bontša mali a fumanehang le tšenyo ea ‘nete bakeng sa likhoeli tse tšeletseng tsa pele khahlanong le budget e lumelloang. Sena se bolela:

Mali a fumanehang ka mohloli — property rates, ditjeo tsa tšebeletso (metsi, motlakase, tsweletso, refuse), dithuso le dithuso, le mali a fumanehang a mang, ka budget le ‘nete bakeng sa nako. Tekanyo e kholo (mohlala bokello bo fokolang ho feta bo budgetiloeng) di lokela ho hlalosoa, kaha di ka lokisa budget ea lintlha.
Tšenyo ea mosebetsi ka vote — tšenyo ea ‘nete khahlanong le budget ka vote kapa lekala bakeng sa nako ea likhoeli tse tšeletseng. Ho sebelisa ha bohlokoa kapa ho fokola ho lokela ho hlalosoa.
Tšenyo ea thepa — tšenyo ea ‘nete ea thepa khahlanong le budget ka vote kapa projeke. Ho fokola thepa hangata ke tsepamelo ea Treasury le AG; phuputso ea Section 72 ke sebaka sa ho hlalosa meeli le merero e reriloeng ea ho otla kapa ho abela hape.

Data e lokela ho tsamaelana le Section 71 submissions tsa hau tsa khoeli; phuputso ea selemo e bohareng ke pono e kopantsoeng ea likhoeli tse tšeletseng tsa pele. Ha general ledger le budget ea hau di tsamaea le mSCOA mme tsamaiso ea Section 71 ea khoeli e nepahetse, ho nka data ea Section 72(1)(a) hangata ke taba ea ho kopanya le ho akaretsa. Bakeng sa melao ea accounting e tšehetsang lipalo tse bapisang liphuputsong, bona tataiso ea melao ea GRAP bakeng sa metoropo.

Section 72(1)(b): Tšebeletso le Liphetho tsa Tshebetso

Phuputso e lokela ho hlahloba tshebetso khahlanong le liphetho tsa toropo — haholo Service Delivery and Budget Implementation Plan (SDBIP) le, moo e amanang, Integrated Development Plan (IDP). Sena se kenyelletsa:

Tsoelo-pele lintlha tse bohlokoa tsa tshebetso (KPIs) le liphetho tse lumelloang SDBIP.
Lintlha tsa tšebeletso — mohlala, tšebeletso ea metsi le motlakase, ho tloa refuse, ho boloka litsela, kapa litsoalo tse ling tse amanang le budget le diphetho tsa sechaba.
Tekanyo e kholo kapa meeli efe kapa efe tsa tšebeletso, ka mabaka le merero ea ho lokisa.

Auditor-General e hlahloba boleng ba tlhahisoleseling ea tshebetso; litaba tse fokolang kapa tse sa tšehetsong tsa Section 72(1)(b) di ka etsa liphuputso phuputsong ea selemo e bohareng le phuputso ea tshebetso ea selemo. Bakeng sa litlhahiso tsa ho matlafatsa chain e feletseng ea liphuputso, bona kamoo ho fihlellang audit e hloekileng ea toropo.

Section 72(1)(c): Tlahlobo ea Hore na Budget ea Lintlha e Hlokahala

Section 72(1)(c) e hloka tlahlobo ea hore na lintlha tsa budget di hlokahala. Sena se theha holimo:

Mekhahlelo ea bokello — ha bokello bo fokola haholo ho feta budget, toropo e ka hloka ho fokotsa tšenyo kapa ho fetola dikakanyo tsa mali a fumanehang budgeteng ea lintlha.
Litšoantšo tsa tšenyo — ho sebelisa ho feta li-vote tse itseng, kapa ho fokola (mohlala thepeng), ho ka hloka virement kapa budget ea lintlha ho abela chelete hape.
Lintlha tsa dithuso kapa tjeo e meng — teko kapa ho fokotsoa ha lipalangoang tsoang puso ea naha kapa provense ho ka hloka lintlha tsa budget.
‘Neteng ea tšebeletso le mosebetsi — mohlala, tlhoko ea ho fetola tšekelo tsa tšenyo ho fihlella libaka tse bohlokoa tsa tšebeletso.

Phuputso e lokela ho bolela hlakile hore na budget ea lintlha e khothaletsoa kapa che.

Section 72(1)(d): Ho Roma le Dikgothaletso

Phuputso e lokela ho romoa ho mayor (bakeng sa ho beha kopo), National Treasury, le treasury e amanang ea provense. E lokela ho kenyelletsa dikgothaletso mabapi le lintlha life kapa life tsa budget tse hlokang. Practising, sena se bolela:

Kgothaletso e hlakileng ho tsoa mosebelisi oa liauounti/moleli oa toropo (e bontšoang ho behong ha mayor) mabapi le ho amohela budget ea lintlha le, ha e le joalo, lintlha tse kgolo tse reriloeng.
Ho roma ho bamameli ba bararo (kopo ka mayor, National Treasury, treasury ea provense) ho latela tsamaiso e laetsoeng (mohlala ka local government reporting portal moo e sebetsang).

Ho roma feela ho kopo kapa feela ho Treasury ke ho se tsamae. Netefatsa hore almanaka ea hau ea tš compliance e abela boikarabelo bakeng sa ho roma e ‘ngoe le e ‘ngoe.

Section 72(1)(e): Dikakanyo tse Nchafalitsoeng le Budget ea Lintlha

Section 72(1)(e) e hloka dikgothaletso mabapi le hore na budget ea lintlha e hlokahala le dikakanyo tse nchafalitsoeng bakeng sa mali a fumanehang le tšenyo moo e sebetsang. Sena hangata se kenyelletsa:

Kgothaletso mabapi le tlhoko ea budget ea lintlha (e/che, ka mabaka).
Dikakanyo tse nchafalitsoeng tsa mali a fumanehang le tšenyo bakeng sa selemo sa lichelete sohle, ho nka tshebetso ea ‘nete likhoeling tse tšeletseng tsa pele le lintlha life kapa life tse tsebahalang kapa tse ka etsahalang (mohlala lintlha tsa thuso, mekhahlelo ea bokello, liprojeke tse tekileng).
Moo budget ea lintlha e khothaletsoang, bontšo e phahameng ea lintlha tse kgolo (mohlala ho fokotsa mali a fumanehang, ho abela hape lipakeng tsa li-vote, ho qolla thepa e sa sebelisoa).

Sena se fana kopo le Treasury motheo o hlakileng oa ho qeto ea ho tsoela pele ka budget ea lintlha le tse e lokelang ho kenyelletsa.

Mohato ka Mohato: Ho Lokisa Section 72

Sebelisa tsamaiso ena ho lokisa phuputso ea Section 72 ka nako le boemong bo hlokang.

Mohato 1: Netefatsa Data ea Qetello ea Khoeli bakeng sa July ho isa December

Netefatsa hore likhoeli tse tšeletseng (July ho isa December) di koetsoe mme di bapisitsoe. Lipalo tsa Section 72 tsa hau di lokela ho tsamaelana le liphuputsong tsa hau tsa Section 71 tsa khoeli le general ledger. Qetella bank, bakoloto, baokoloti, le reconciliation tse ling tse bohlokoa bakeng sa nako. Data e sa tsamaellanang kapa e sa felelle ke mohloli o tloaelehileng oa liphuputso tsa AG le liphuputso tsa hape.

Mohato 2: Kopanya Kakaretso ea Mali a Fumanehang le Tšenyo (72(1)(a))

Nka mali a fumanehang ka mohloli le tšenyo ka vote (mosebetsi le thepa) bakeng sa nako ea likhoeli tse tšeletseng, ka budget le ‘nete. Sebelisa sebopeho se tšoanang le Section 71 le budget ea hau e lumelloang hore phuputso e bapisehe. Hlalosa diphapang tse bohlokoa mme u lokise lintlha tse khutšoanyane bakeng sa e ‘ngoe le e ‘ngoe.

Mohato 3: Kopanya Tlhahisoleseling ea Tshebetso (72(1)(b))

Bokella data ea SDBIP le tšebeletso bakeng sa likhoeli tse tšeletseng tsa pele. Netefatsa hore KPI e ‘ngoe le e ‘ngoe le lintlha li na le mohloli o hlalositsoeng mme actuals di tšehetsoa. Ngola mabaka a ho se fihlelle ha bohlokoa le litiro tsa ho lokisa tse reriloeng. Karolo ena hangata e nka nako e telele ho feta lichelete di lebella; kenya taolo ea tshebetso le likarolo tsa line kapele.

Mohato 4: Hlahloba Tlhoko ea Budget ea Lintlha (72(1)(c) le (e))

Ho itšetlehile tshebetsong ea mali a fumanehang le tšenyo le lintlha life kapa life tsa dithuso kapa tšekelo, hlahloba hore na budget ea lintlha e hlokahala. Lokisa dikakanyo tse nchafalitsoeng tsa selemo sohle tsa mali a fumanehang le tšenyo mme u lokise dikgothaletso tse hlakileng bakeng sa kopo. Ha e khonehang, tsamaisa le foromo e tla sebelisoa ha budget ea lintlha e behoa (ha e sebetsa).

Mohato 5: Ngola Narrative ea Tlhaloso le Dikgothaletso

Ngola narrative e kopanyang lipalo le tshebetso: molaetsa o bohlokoa, diphapang tse bohlokoa, kotsi, le dikgothaletso. Netefatsa hore dikgothaletso phuputsong di hlakile le tse sebetsang hore kopo le Treasury ba khone ho bona se reriloeng.

Mohato 6: Tshekatsheko ea Ka hare le Saen-off

CFO o lokela ho sheba draft bakeng sa completeness, nepahalo, le tsamaiso le Section 71 le budget e lumelloang. Moleli oa toropo (mosebelisi oa liauounti) o lokela ho saena pele phuputso e ea ho mayor. Rarolla diphapang life kapa life mme netefatsa hore likarolo tsohle tsa Section 72(1)(a)–(e) di rarollotsoe.

Mohato 7: Beha Kopo le Roma ho Treasury

Mayor o beha phuputso kopo ka 25 January. Roma phuputso ho National Treasury le treasury ea provense jwaloka ha e laetsoe (mohlala ka local government reporting portal). Phatlalatsa phuputso webosaeteng ea toropo ka har’a nako e hlokang ke MFMA kapa Treasury (mohlala ka har’a matsatsi a 5 a mosebetsi 25 January). Boloka bopaki ba ho beha, ho roma, le phatlalatso bakeng sa audit.

Diphoso tse Tloaelehileng tsa Section 72 tse Etsang Liphuputso tsa AG

Ho hloleha ho latelang ho hlahela hangata liphuputsong tsa Auditor-General. Ho qoba tsona ho tla matlafatsa tš compliance ea MFMA ea hau le ho tšehetsa audit e hloekileng ea toropo.

Ho beha ka morao kapa ho roma. Ho lahleheloa ke pheletso ea 25 January ke ho tlola ka kotloloho Section 72. Beha pheletso ea ka hare (mohlala draft e lokile ka 15 January) hore saen-off, ho beha kopo, le ho roma Treasury tsohle di khone ho qetella ka 25 January.

Ho sa kenyelletsa Section 72(1)(a)–(e). Ho siea tshekatsheko ea mali a fumanehang le tšenyo, tlhahisoleseling ea tshebetso, kapa dikgothaletso tse hlakileng mabapi le budget ea lintlha e isa maikutlong a nang le boemo kapa liphuputso. Sebelisa likhekele tse amanang temana e ‘ngoe le e ‘ngoe ea Section 72(1) ho netefatsa hore ha ho ntho e saletseng.

Tlhahisoleseling ea tshebetso e sa tšehetsoe. AG e lekola hore na tlhahisoleseling e ripotoang e nepahetse mme e tšehetsoe ke bopaki. Litaba tse sa hlakang kapa tse sa tšehetsong tsa Section 72(1)(b) di etsa kotsi ea audit. Netefatsa hore lintlha e ‘ngoe le e ‘ngoe e na le mohloli o hlalositsoeng mme mapa a mosebetsi a fumaneha.

Lipalo tse sa bapeng le Section 71 kapa ledger. Phuputso ea selemo e bohareng e lokela ho tsamaelana le liphuputsong tsa hau tsa Section 71 tsa khoeli le general ledger. Diphapang tse sa hlalosoang di bontša reconciliation e fokolang mme di khahla AG. Bapisa kakaretso ea Section 72 ho kakaretso ea data ea Section 71 tsa khoeli pele ho roma.

Ho roma ho e le ‘ngoe kapa e ‘ngoe ea bamameli ba hlokang. Phuputso e lokela ho ea kopo (ka mayor), National Treasury, le treasury ea provense, mme e lokela ho phatlalatsa. Ho roma feela ho kopo kapa feela ho Treasury ke ho se tsamae.

Ha ho kgothaletso e hlakileng mabapi le budget ea lintlha. Section 72(1)(c) le (e) di hloka tlahlobo le kgothaletso. Phuputso e hlalosang feela tshebetso ntle le ho bolela hore na budget ea lintlha e hlokahala le hobaneng e hloleha ho fihlella ditlhoko tsa Molao.

Kamoo Software e Tšehetsang Liphuputso tsa Section 72

Metoropo e ngata e kopanya phuputso ea Section 72 ka ho nka data ho tsoa spreadsheet tse ngata kapa litsamaiso tsa khale mme ho haha narrative ka manual. Mokhoa oo o nka nako mme o eketsa kotsi ea diphoso le ho lahleheloa ke lipheletso. Basebetsi ba lichelete ba sebelisa matsatsi ho kopanya lipalo tse khoneng ho hlahisoa ho tsoa data e tšoanang e sebelisitsoeng Section 71.

Litsamaiso tsa taolo ea lichelete tsa toropo tse tsamaellanang le mSCOA le MBRR di ka hlahisa kakaretso ea Section 72(1)(a) ea mali a fumanehang le tšenyo ka kotloloho ho tsoa general ledger le budget. Ha liphuputso tsa Section 71 tsa khoeli di se di automate kapa semi-automate, pono ea selemo e bohareng hangata ke taba ea ho sebetsa phuputso e kopantsoeng bakeng sa July ho isa December. Sena se siea nako e ngata bakeng sa karolo ea tshebetso (72(1)(b)), tlahlobo ea lintlha (72(1)(c) le (e)), le narrative — likarolo tse hlokang kahlolo le input ho tsoa likarolong tsa line. Ha u lekola software bakeng sa toropo ea hau, batla tharollo tse tšehetsang liphuputso tsa Section 71 le Section 72 mme di kopanya budget, actuals, le data ea tshebetso sebakeng se le seng. Dolobha e hahiloe bakeng sa lichelete tsa toropo ea Afrika Borwa le liphuputso, ho kenyeletsa Section 71 le Section 72.

Likhekele tsa ho Lokisa Section 72

Sebelisa likhekele tsena pele ho beha le ho roma.

Lisebelisoa

MFMA le MBRR: National Treasury — MFMA bakeng sa Molao le MBRR; Section 72 le melao di hlalosa litaba le nako.
Circulars le portal: Circulars tsa National Treasury le local government reporting portal di tšoara litaelo tsa hajoale tsa ho roma le litemplate.
Tataiso ea audit: Sheba liphuputso tsa AGSA mabapi le puso ea lehae bakeng sa liphuputso tse khutlang tla Section 72 provenseng ea hau kapa metoropo e tšoanang.

Ho fihlella pheletso ea phuputso ea Section 72 ea selemo e bohareng ka litaba tse felletseng, tse nepahetseng ke motheo oa tš compliance ea MFMA. Ka tsamaiso e hlakileng, beng karolo e ‘ngoe le e ‘ngoe Section 72(1)(a)–(e), le litsamaiso tse fokotsang kopano ea manual, sehlopha sa hau se ka beha le ho roma ka nako mme se tšehetse kopo le Treasury ho qeto ea lintlha tsa budget. Bona kamoo Dolobha e thusang metoropo ho hlahisa liphuputso tsa Section 71 le Section 72 ho tsoa mohloling o le mong oa ‘nete hore liphuputso tsa selemo e bohareng le tsa selemo di lule di tsamaelana le di ka nako.