mSCOA ke eng? Tataiso ya Puo e Bonolo bakeng sa Babasebetsi ba Toropo
Ho beha kapa ho se tsamaee hantle ha ditšebeliso tsa toropo ha e sa ntse e le e ‘ngoe ea libaka tse etsang liphuputso tsa audit tse khutlang tla Afrika Borwa. Liphuputso tsa Auditor-General li bolela hangata hore ho sebelisa ha mpe ha Municipal Standard Chart of Accounts (mSCOA) ke lebaka la maikutlo a nang le boemo kapa a kotsi. Ha basebetsi ba lichelete le taolo ba sa utloisise hantle mSCOA ke eng le hore e sebelisoa joang ditšebelisong tsa letsatsi le letsatsi, kotsi ea ho beha phoso e eketseha, ‘me kotsi ea ho lahleheloa ke audit e hloekileng e boetse e eketseha. Tataiso ena e hlalosa mSCOA ka puo e bonolo: mantsoe a akhaesetema a bolelang eng, hobaneng National Treasury e e entse, e sebetsa ho mang, ho etsahalang ha toropo e sa tsamaee, le ho ea kae bakeng sa tataiso e tebileng.
mSCOA e emela eng?
mSCOA e emela Municipal Standard Chart of Accounts. Ka mantsoe a bonolo, ke lenaneo la likhoutu tse ikemetseng tse toropo e ‘ngoe le e ‘ngoe Afrika Borwa e lokelang ho li sebelisa ha e ngola le ho ripota chelete e kena le e tsoang.
Ho e-na le hore toropo e ‘ngoe le e ‘ngoe e sebelise litemana le mekga e fapaneng, mSCOA e fana ka “buka ya mantsoe” e tšoanang ho motho e mong le e mong. Ha toropo ea hau e ngola mali a fumanehang, tšenyo, thepa, kapa mabitso a likoloto, e lokela ho beha tšebeliso e ‘ngoe le e ‘ngoe ka likhoutu tse ikemetseng. Ka tsela eo, National Treasury, Auditor-General, le sechaba ba ka utloisisa le ho bapisa lichelete tsa toropo holimo le holimo naha.
mSCOA ha se khetho. E laeloa ke Municipal Finance Management Act (MFMA) le Municipal Standard Chart of Accounts Regulations tse hlahisitsoeng ke National Treasury. Ha motho a re “re hloka ho tsamaea ka mSCOA,” ba bolela hore toropo ea hau e lokela ho sebelisa lenaneo lena la likhoutu ka nepo ha e lokisa libuka le liphuputso tsa eona.
Hobaneng National Treasury e entse mSCOA?
Pele ho mSCOA, metoropo e ne e sebelisa likhoutu tsa liauounti tse fapaneng le mekga e fapaneng ea ho beha mefuta e tšoanang ea ditšebeliso. Sena se etsa hore ho be thata:
- Ho bapisa tšenyo kapa mali a fumanehang a toropo e ‘ngoe le ea e ngoe.
- Ho kopanya data maemong a provense kapa naha bakeng sa leano le merero.
- Ho etsa audit ha lipalo tsa lichelete ka tsela e tsamaellanang.
- Ho tšoara metoropo boemong bo le bong, bo pepenene.
National Treasury e entse mSCOA ho lokisa sena. Maikemisetso ke boemo bo le bong (motho e mong le e mong a sebelisa likhoutu tse tšoanang), ponahalo e hlakileng (ho hlakile hore khoutu e ‘ngoe le e ‘ngoe e bolela eng), le ho bapisa (o ka bapisa metoropo ka toka). Ha toropo e ‘ngoe le e ‘ngoe e beha “mali a metsi” kapa “ditjeo tsa basebetsi” ka tsela e tšoanang, tsamaiso e sebetsa: Treasury e ka bona chelete e ea kae, Auditor-General e ka netefatsa hore lipalo li nepahetse, ‘me makopano le baahi ba ka etsa qeto e ntlafetseng. Likhoutu tse tšoanang li tšehetsa le liphuputso tsa selemo tlasa MFMA, kahoo Section 71 le Section 72 di ikamahanya ka kotloloho le lipalo tsa selemo tsa lichelete ntle le ho beha hape.
Kamoo mSCOA e kopanang le moralo o moholo oa molao oa lichelete tsa toropo o bontšitsoe ditlhoko tsa MFMA compliance bakeng sa 2026, e kenyang lipheletso tsa liphuputso, liphuputso tsa selemo, le se auditors ba batlang.
Moralo oa molao oa mSCOA
mSCOA e thehiloe molao le melao, eseng khetho ea leano. Municipal Finance Management Act (Molao 56 oa 2003) o fana ka motheo oa molao bakeng sa taolo ea lichelete le liphuputso tsa toropo. National Treasury e be e hlahisitse Municipal Standard Chart of Accounts Regulations ho laela lenaneo la likhoutu tse ikemetseng tse metoropo eohle e lokelang ho li sebelisa.
Auditor-General e etsa audit lipalo tsa lichelete tsa toropo khahlanong le MFMA le moralo o laetsoeng, ho kenyeletsa ho sebelisa hantle ha mSCOA. Ha lenaneo la liauounti le sebelisoa ka phoso kapa ka tsela e sa tsamaellanang, Auditor-General e ka e ripota e le fumanoeng mme, moo e leng bohlokoa, e ka ama phetho ea audit. Melao ea GRAP (Generally Recognised Accounting Practice) e boetse e sebetsa liphuputso tsa lichelete tsa toropo; mSCOA e reriloe ho sebetsa ka har’a moralo oa accounting o tsamaellanang le GRAP. Ho utloisisa motheo ona oa melao ho thusa babasebetsi ho bona hore “ho fumana likhoutu hantle” ke tlameho ea tš compliance, eseng ntho ea taolo feela.
Kakaretso e khutšoanyane ea likarolo tsa mSCOA
mSCOA e hahiloe holimo likarolo — u nahane ka tsona e le lipotso tse tšebeliso e ‘ngoe le e ‘ngoe e lokelang ho araba. Karolo e ‘ngoe le e ‘ngoe ke tekanyo e fapaneng ea classification. National Treasury e hlalosa likarolo tse supileng. Ha o hloke ho li hopola mona; maikemisetso ke ho fumana kutloisiso ea tseo di etsang.
| Karolo | Sepheo |
|---|---|
| Fund | ”Pitsa” ea chelete e amanang le ena? (mohlala, fund e akaretsang, fund ea metsi, fund ea motlakase.) |
| Function | Tšebeletso kapa karolo efe? (mohlala, taolo, metsi, litsela, litšebeletso tsa sechaba.) |
| Item | Mofuta ofe oa mali a fumanehang kapa tšenyo? (mohlala, ditjeo tsa basebetsi, rate, dithuso tse fumanehang, theko ea thepa e ngata.) |
| Project | Na e amana le projeke e itseng kapa thuso? Ha e, e fe? |
| Region | Karolo efe ea tikologo, haeba toropo ea hau e ripota ka ward kapa district? |
| Costing | Tiro efe kapa setsi sa theko, bakeng sa tshekatsheko ea theko ea ka hare? |
| MSC (Municipal Standard Classification) | Mekga e meng ea ikemetseng e laelwang ke Treasury bakeng sa liphuputso. |
Ha ho tšebeliso e ‘ngoe le e ‘ngoe e hlokang karolo e ‘ngoe le e ‘ngoe; e itšetlehile mofuteng oa tšebeliso le ditlhoko tsa toropo ea hau tsa liphuputso. Liphuputso tsa Section 71 tsa khoeli le tsa Section 72 tsa selemo e bohareng di rometsoeng ho National Treasury di lokela ho tsamaelana le classification e tšoanang e sebelisitsoeng lipalong tsa selemo tsa lichelete, kahoo ho fumana khoutu ea karolo hantle nako ea ho nka ho fokotsa mosebetsi oa hape le kotsi ea audit hamorao. Ha karolo e hlokoa, khoutu e nepahetseng e lokela ho sebelisoa. Bakeng sa tataiso e tebileng ea likarolo tse supileng le kamoo di sebelisoa, bona tataiso ea mSCOA chart of accounts le mSCOA segment classification e hlalositsoeng. Ho qoba diphoso tse auditors hangata li bontšang, bala diphoso tse tloaelehileng tsa mSCOA classification.
mSCOA e sebetsa ho mang?
mSCOA e sebetsa metoropo eohle ea Afrika Borwa. Ho na le metoropo e 257 ka kakaretso (metropolitan, district, le local). E ‘ngoe le e ‘ngoe ea tsona e lokela ho sebelisa Municipal Standard Chart of Accounts ha e lokisa lipalo tsa eona tsa selemo tsa lichelete le ha e roma liphuputso tsa selemo ho National Treasury.
Eo u leng toropo e kholo kapa toropo e nyane ea lehae, melao e tšoanang e sebetsa. Maikemisetso ke lefatshe le lekanang: boemo bo le bong, setsi se le seng sa likhoutu, tsela e le ‘ngoe ea ho ripota. BaCFO, bamoleli ba lichelete, babasebetsi ba mali a fumanehang, le mang kapa mang ea nkang kapa a lumellang ditšebeliso tse kenang liphuputso tsa lichelete ba hloka ho utloisisa kamoo mSCOA e sebetsang mosebetsing oa bona.
Ho etsahalang ha re sa tsamae ka mSCOA?
Ho se tsamae ka mSCOA ho na le diphetho tsa ‘nete bakeng sa diphetho tsa audit. Auditor-General e sheba hore na lipalo tsa lichelete li lokisitsoe ho latela moralo o laetsoeng, ho kenyeletsa ho sebelisa hantle ha lenaneo la liauounti. Ha classification e fosahetse, e le sieo, kapa e sa tsamaee, Auditor-General e ka hlahisa liphuputso tsa audit. Maemong a bohlokoa, sena se ka etsa hore ho be le maikutlo a nang le boemo kapa a kotsi ho e-na le audit e hloekileng.
Karolo e fokolang feela ea metoropo ea Afrika Borwa e fihlela ditaolo tse hloekileng selemo e ‘ngoe le e ‘ngoe. Ho sebelisa ha mpe kapa ha sa felelle ha mSCOA hangata ho boleloa e le e ‘ngoe ea mabaka. Liphuputso tse tloaelehileng li kenyeletsa ho beha phoso mali a fumanehang kapa tšenyo likarolong, ho sebelisa likhoutu tsa phoso kapa tse sa sebelisoe, le data ea karolo e sa felelle moo liphuputso tsa Treasury li hlokang. Liphuputso tsena di fokotsa tšepo lipalong tsa lichelete mme di ka etsa lipotso tse latelang tse tsoang mabolokong a taolo.
Ho se tsamae ka MFMA le ditlhoko tse amanang, ho kenyeletsa liphuputso tsa lichelete tse nepahetseng, ho ka tšehetsa Section 139 interventions. Tlasa Motheo, puso ea provense e ka kenela ha toropo e hloleha ho phethahatsa maikarabelo a eona. Section 139 ha e qaloe ke mSCOA feela, empa liphuputso tse fokolang tsa lichelete le liphuputso tse khutlang tla tsa Auditor-General ke karolo ea setšoantšo se ka etsang hore ho be le intervention. Ho fumana mSCOA hantle ke ka hona ha se feela ka ho qoba liphuputso tsa audit; ke ka bontša hore toropo ea hau e laola lichelete tsa eona ho latela molao.
Tš compliance e fihlelleha ka litšebelisano tse nepahetseng, thuto, le litsamaiso. Ho laela hantle maikarabelo a classification, reconciliation e tloaelehileng ho chart of accounts, le litsamaiso tse qobang likhoutu tse sebetsang nako ea ho nka di fokotsa kotsi ea diphoso pele di fihla Auditor-General. Ho ruta basebetsi ba nkang ditšebeliso karolo efe e sebetsang mofuta ofe oa tšebeliso, le ho sheba sampole ea ditšebeliso pele selemo se fela, ke mehato e sebetsang e metoropo e ngata e sebelisang ho ntlafatsa tš compliance ea mSCOA le ho tsamaea audit e hloekileng.
Ho bala hape mabapi le mSCOA le MFMA compliance
- Bakeng sa tataiso e tebileng, e sebetsang ea likarolo tse supileng, melao ea classification, le kamoo di sebelisoa, bala tataiso ea mSCOA chart of accounts.
- Bakeng sa hore karolo e ‘ngoe le e ‘ngoe e behoa joang le likhoutu tse sebelisoang, bona mSCOA segment classification e hlalositsoeng.
- Ho qoba diphoso tse hangata etsang liphuputso tsa audit, sebelisa tataiso ea diphoso tse tloaelehileng tsa mSCOA classification.
- Bakeng sa maikarabelo a MFMA sebakeng se le seng, ho kenyeletsa lipheletso tsa liphuputso le se auditors ba batlang, bona ditlhoko tsa MFMA compliance bakeng sa 2026.
Ho utloisisa mSCOA ke eng le hobaneng e le teng ke mohato oa pele. Ho tloha moo, ho sebetsa le CFO ea hau kapa sehlopha sa lichelete le ho sebelisa litataiso le litsamaiso tse tšehetsang boemo bo ikemetseng ho thusa toropo ea hau ho lula e tsamaea le ho haha motheo o matla bakeng sa ditaolo tse hloekileng le tšebeletso e ntlafetseng. Ho bona kamoo platfomo e le ‘ngoe e ka thusang toropo ea hau ho hlahisa liphuputso tse tsamaellanang le mSCOA ho tsoa mohloling o le mong oa ‘nete le ho fokotsa ho ngola hape le diphoso tsa classification, batlisisa Dolobha.
E ngotsweng ke
Dolobha Team