MFMA Compliance Requirements: Leswi Masipala Un’we na Un’we a Fanele a Tiva eka 2026

Eka 2022–23 municipal audit cycle, ntsena masipala ya 34 ya 257 na ma entity ya masipala ma kumile clean audit ku sukela eka Auditor-General. Leswo i 16%. Man’wana ma ringanene na qualified opinions, disclaimers, kumbe adverse findings. Section 139 interventions, kwihi purofinsi ya government yi nghena ku tisa masipala lowu nga tivi ku tiyisisa, yi sala consequence ya ntiyiso ya ku nga landzeleli ku ya emahlweni. Eka va manager va masipala, ma CFO, na vatirhi va mali, ku twisisa na ku hlangana na Municipal Finance Management Act (MFMA) compliance requirements a ku optional — i siseko sa financial governance na ku hambana exikati local government yo tiyisaka na intervention.

Xikelelano lexi xi hlamusela leswi MFMA yi lavaka, ma obligation yihi ya bulela eka 2026, na ku pfilata ma compliance failure lama Auditor-General a ma vona lembe ni lembe. Kun’we u ri muntshwa eka municipal finance kumbe u tisa vutivi bya wena, nhloso i praktiki: tiva milawu, hlangana na ma deadline, na u aka ma control lama seketeraka clean audits na ntirho wo tiyisaka.

MFMA i Yini?

Municipal Finance Management Act (MFMA), Act 56 wa 2003, i nawu wo kulu lowu lawulaka ndlela masipala ya Afurika ya Dzonga ma lawulaka mali. Yi nghenile eka matirho ku sukela 2004 na yi tirha eka masipala hinkwawo na ma municipal entity. Hi ku landzelana na Municipal Systems Act na ma regulation na ma circular ku sukela eka National Treasury, MFMA yi tisa framework eka budgeting, revenue na expenditure, supply chain management, financial reporting, na accountability.

Hi ririmi ro lula: MFMA yi vula mani u responsible ya yini, budget yi fanele yi lungiseriwa na ku pfumeleriwa njhani, ku tirhisa na revenue ma fanele ma lawuriwa njhani, na leswi fanele ku ripotiwa na nkarhi wihi. Yi hlamusela na unauthorised, irregular, na fruitless na wasteful expenditure na yi lava masipala ku ma pfilata na ku ma languta. Compliance a yi ntsena legal duty; i leswi pfumelaka ma council, vahlali, na va investa ku tiyisisa leswaku mali ya masipala yi lawuriwa hi ndlela yo lulamisa. Ku MFMA yi khumbana njhani na chart ya maakhonto ya masipala, vona what is mSCOA plain-language guide na mSCOA chart of accounts guide.

Ma MFMA Compliance Obligation yo Lava

Ma Role ya Financial Governance

MFMA yi nyika ma role yo pfalala. Ku ma kuma hi ndlela yo lulamisa i xigaba xa ntlhanu eka MFMA compliance.

Municipal Manager — Accounting officer; u responsible ngopfu eka financial management na compliance. A fanele a tiyisisa leswaku masipala yi na na yi tisa financial na risk management yo tirhaka, internal audit, na internal control.
Chief Financial Officer (CFO) — U responsible eka ku lawula budget, revenue, expenditure, assets, na liabilities; na ku lungisa ma financial statement na ma ripoti. CFO a fanele a seketera Municipal Manager na u tiyisisa leswaku vatirhi va mali va na ma skill na ma sistema ku hlangana na MFMA requirements.
Mayor — Nhloko ya political; u tabila annual budget na mid-year budget na performance assessment; a nga ngheneli eka admin ya siku na siku kumbe eka ma duty ya Municipal Manager kumbe CFO.
Council — Yi amukela budget, yi pfumela ma contract yo karhi na ma amendment, na yi lawula performance. Council yi fanele yi amukela na ku ehleketa ma ripoti lama MFMA yi lavaka.

Loko ma role ma phatlalatiwa kumbe ma responsibility a ma tsariwi na ku nyikiwa hi ndlela yo lulamisa, compliance yi phatlalata. Pfalala mani a lungisa, mani a ringeta, na mani a sign off eka deliverable yin’we na yin’we yo lava.

Ma Requirement ya Budget (Sections 16–33)

MFMA yi hlamusela ndlela budget yi fanele yi lungiseriwa, yi tabeliwa, na yi amukeriwa.

Ku lungisa — Municipal Manager, hi support ya CFO, a fanele a lungisa annual budget xa lembe ra mali ra le kusuhi (na multi-year revenue na expenditure framework kwihi ku laviwaka). Budget yi fanele yi ri eka format leyi laulaka hi National Treasury na yi fanele yi ri ya ntiyiso na yi seketeriwa.
Ku taba — Mayor a fanele a taba budget eka Council phambi ka ku sungula ka lembe ra mali (hi 31 March). Council yi nga amukeli budget leyi nga tabeliwaka hi nkarhi handle loko MEC yi pfumela ku taba kambe.
Ku amukela — Council yi fanele yi amukela budget phambi ka 1 July. Loko yi nga endli leswo, masipala a nga tirhisi mali handle eka ma item ya emergency na ya statutory yo karhi, na provincial executive yi nga nghena.

Budget implementation yi lawuriwa hi Sections 34–50: expenditure yi fanele yi ri eka budget leyi pfumeleriweke, na revenue na cash flow ma fanele ma lawuriwa ku landzelana na Act na Treasury regulations.

Ku Lawula Revenue na Expenditure (Sections 34–50)

Masipala ma fanele ma hlengeleta revenue hi ndlela yo tirhaka na ku tirhisa mali ntsena ku landzelana na budget leyi pfumeleriweke na milawu ya MFMA.

Revenue — Billing, credit control, na indigent management ma fanele ma va eka xiyimo. Ma projection ya revenue eka budget ma fanele ma kumeka; Auditor-General u vuyela u komba overstatement ya revenue na ku hlengeleta ko keke tanihi mimpfumawulo ya financial stress.
Expenditure — A ku na expenditure yi humelelaka ngaphandle ka budget allocation leyi pfumeleriweke. Ma commitment (xik. ma order na ma contract) ma fanele ma ri eka budget. Virement (ku hambisa exikati ma vote) yi pfumeleriwa ntsena hi framework leyi vekiweke hi Act na Treasury regulations.
Cash management — Masipala a fanele a tisa liquidity yo enelela ku hlangana na ma obligation. Treasury regulations na municipal budget na reporting regulations va nyika xikelelano eka banking, investments, na cash flow reporting.

Ku pfumala ku landzelelana revenue na expenditure na budget, kumbe ku tiyisisa credit control, i yin’we ya mimpfumawulo leyi tlhela yi humesa qualified audits na Section 139 interventions.

Supply Chain Management (Sections 111–119)

Supply chain management (SCM) yi fanele yi ri ya fairness, equity, transparency, competitive, na cost-effective. MFMA na Municipal Supply Chain Management Regulations ma hlamusela:

Nkarhi wihi competitive bidding yi laviwa na nkarhi wihi ma process man’wana ya procurement (xik. quotations, sole source) ma nga tirhisiwa.
Ndlela yo tisa na ku tirhisa ma bid committee na leswi delegation ma pfumeleriwaka.
Ndlela yo languta ma deviation na emergency procurement.
Ma requirement eka contract management na reporting.

SCM yo tontswa — documentation yo keke, segregation ya ma duty yo keke, ma deviation ma nga motivatiwi na ku pfumeleriwa hi ndlela yo lulamisa — ma voneka eka ma ripoti ya audito tanihi irregular expenditure na control deficiencies. Ma policy ya SCM yo nonoha, vatirhi va dyondziweke, na ma audit trail yo pfalala ma lava eka MFMA compliance.

Ma Obligation ya Financial Reporting

Reporting i kwihi masipala manganci ma nghena vusiwana. Ma deadline ma tiya na content yi laulwa.

Section 71: Ma statement ya budget ya n’hweti — Municipal Manager a fanele a rhumela eka National Treasury, provincial treasury yo fambelanaka, na Auditor-General statement ya n’hweti ya budget ya masipala na revenue na expenditure ya ntiyiso. Statement yi fanele yi fike eka National Treasury **hi 10 ma siku ya tirho kambe ku hela ka n’hweti. Le yi yin’we ya MFMA compliance requirements leyi vonakaka: Section 71 submissions ya late kumbe yo keke ma landzelelwa na ku ripotiwa eka vanhu.
Section 72: Mid-year budget na performance assessment — Mayor a fanele a taba eka Council mid-year budget na performance assessment xa lembe ra mali ra sweswi. Yi fanele yi rhumelwa hi 25 January lembe ni lembe. Assessment yi fanele yi kombisa progress eka budget na ma objective ya performance ya masipala na ku komba ma adjustment lava laviwaka.
Section 126: Annual Financial Statements (AFS) — Municipal Manager a fanele a lungisa annual financial statements hi malembe mambirhi kambe ku hela ka lembe ra mali (xik. hi 31 August xa year-end ya 30 June). AFS yi fanele yi ri eka format leyi laulaka hi National Treasury na yi fanele yi rhumelwa eka audito. Xikelelano xa hina eka how to achieve a clean municipal audit ku katsa ma step ya praktiki ku tisa AFS na ma rekhodo lama seketeraka ku va audit-ready.
Section 121: Annual Report — Municipal Manager a fanele a lungisa annual report na ku yi rhumela eka Council na Auditor-General. Annual report yi fanele yi rhumelwa hi malembe ya nkombo kambe ku hela ka lembe ra mali (xik. hi 31 January xa year-end ya 30 June). Yi katsa AFS, ripoti ya audito, na ripoti eka performance na governance.

Xikelelano xo nonoha eka content na format ya ma ripoti ya n’hweti na mid-year xi kumeka eka Section 71 monthly report guide na Section 72 mid-year report guide.

Unauthorised, Irregular, na Fruitless na Wasteful Expenditure (Section 32)

Section 32 ya MFMA yi lava Municipal Manager ku tisa ma step ya reasonable ku pfilata unauthorised, irregular, na fruitless na wasteful expenditure.

Unauthorised expenditure — Ku tirhisa mali leyi nga landzelananga na budget leyi pfumeleriweke kumbe leyi tlula vote kumbe allocation.
Irregular expenditure — Ku tirhisa mali leyi thulaka nawu kumbe SCM policy (xik. process yo keke, ku pfumela ko pfumala). A yi vuli mali yi lahlekeke ngopfu, kambe process yi wrong.
Fruitless na wasteful expenditure — Ku tirhisa mali leyi nga pfilatiwa loko ku tiseriwe care ya reasonable (xik. ma penalty ya late payment, ku famba ko laviwa).

Municipal Manager a fanele a kambela na ku ripota expenditure lowu, a tisa disciplinary action kwihi ku lulamaka, na ku buyisa ma loss kwihi ku nga tirhaka. Auditor-General u ripota eka xiyimo xa unauthorised, irregular, na fruitless na wasteful expenditure lembe ni lembe; ku yi hunguta i xiphemu xa core xo antswisa MFMA compliance na audit outcomes.

MFMA Compliance Calendar: Ma Date yo Lava na Ma Deadline

Ku pfumala deadline i compliance failure ya ha. Tirhisa lexi tanihi quick reference; tiyisisa ma date eka ma circular ya sweswi ya National Treasury na year-end ya masipala wa wena.

Deadline	Requirement
31 March	Mayor u taba annual budget eka Council
Phambi ka 1 July	Council yi amukela annual budget
10 ma siku ya tirho kambe ku hela ka n’hweti	Section 71 monthly budget statement eka National Treasury, provincial treasury, na Auditor-General
25 January	Section 72 mid-year budget na performance assessment yi tabeliwa eka Council
31 August (xa year-end ya 30 June)	Annual Financial Statements ma lungisiwa na ma rhumelwa eka audito (Section 126)
31 January (xa year-end ya 30 June)	Annual Report yi rhumelwa (Section 121)

Ma date man’wana (xik. eka ku taba ka adjustments budget, eka ma meeting ya audit committee na council) ma vekiweke eka MFMA, regulations, na calendar ya council wa wena. Ku list hinkwayo ya ma date na ma submission window, vona MFMA reporting calendar for 2026–27. Tisa internal compliance calendar na u assigna va ni-n’wini eka deliverable yin’we na yin’we.

Ma MFMA Compliance Failure ya Xivangelo lama Kombiweke hi Auditor-General

Ma ripoti ya Auditor-General ma landzelelana ma komba mihlovo yin’we ya failure. Ku languta lawa swi nga antswisa xiyimo xa wena xa MFMA compliance ngopfu.

Section 71 submissions ya late kumbe yo keke — Ma submission kambe 10-working-day deadline kumbe na ma error ya material. Leswi swi tlhela swi humela hikokwalaho ka ma sistema ma phatlalatiweke, manual re-keying, kumbe ku pfumala ownership. Ku automata data pull ku sukela eka general ledger na budget eka format ya Section 71 ku hunguta delay na error.
Quality yo keke ya annual financial statements na ma rekhodo lama seketeraka — Ma working paper yo pfumala kumbe yo hetelanga, misclassification ya ma item, na reconciliation yo keke ya ma balance. Ma auditor kambe ma qualify eka completeness, accuracy, kumbe disclosure. Ku investa eka mSCOA-aligned chart of accounts na ma process ya month-end yo landzelanaka ku antswisa quality ya AFS.
Supply chain management yo tontswa — Documentation yo keke ya ma process ya procurement, ma deviation ma nga justifikiwi, na contract management yo keke ku tisa irregular expenditure. Antswisa ma policy ya SCM, ma delegation, na ku dyondzisa, na u tiyisisa transaction yin’we na yin’we yi na audit trail yo pfalala.
Ku pfumala ma consequence eka ma transgression — Ku pfumala ku kambela na ku tirha eka unauthorised, irregular, na fruitless na wasteful expenditure. MFMA yi lava Municipal Manager ku tirha; ku landzela na discipline yo landzelanaka ku seketera culture ya compliance.
Ma position yo lava ma tala yo nga tala kumbe yo nga na ma skill — CFO kumbe ma role ya mali yo kulu ya vacant kumbe ya acting. MFMA yi ehleketela leadership yo tiyisaka, yo tiyisaka; turnover yo kulu kumbe ma appointment ya acting ma engetela vukorhokeri bya ma deadline yo pfumala na ma control yo tontswa.
Revenue yo engeteriweke na ku hlengeleta ko keke — Ma budget ma akakiweke eka ma assumption ya revenue ya nga ntiyisiki na credit control yo tontswa. Result i cash shortfalls na ku vava ku rivala va creditor kumbe ku seketera ma operation. Landzelelana ma budget ya revenue na ma collection rate ya ntiyisiki na u tiyisisa credit control na ma process ya indigent.

Ku targeta ma ndhawu lawa — reporting discipline, AFS quality, SCM, consequences, capacity, na revenue realism — swi nga languta manganci ya leswi Auditor-General a swi komba.

Ku Antswisa MFMA Compliance: Ma Step ya Praktiki

Assigna ownership yo pfalala — Eka MFMA deliverable yin’we na yin’we (Section 71, Section 72, AFS, annual report, SCM key controls), assigna ni-n’wini na mu ringeti. Tsala leswi eka compliance matrix kumbe responsibility schedule.
Tirha eka compliance calendar — Tisa calendar na ma date hinkwayo ya statutory na ma milestone ya le ndzeni (xik. “draft Section 71 hi siku 7”). Yi ringeta hi n’hweti ni n’hweti na Municipal Manager na CFO.
Antswisa ma process ya month-end na year-end — Standardisa ma procedure ya ku vala, ma reconciliation checklist, na ma step ya review. Hetisa ma reconciliation phambi ka ku rhumela Section 71 leswaku manani lama u ma ripotaka ma fana na lawa u nga ma tirhisaka eka AFS.
Investa eka ma skill na capacity — Tiyisisa vatirhi va mali na SCM va dyondziweke eka MFMA, Treasury regulations, na mSCOA. Tirhisa CIGFARO, IMFO, kumbe ma workshop ya National Treasury kwihi ku kumekaka. Endlela plan eka succession eka ma role yo lava.
Tiyisa SCM — Ringeta delegation ya authority, ma procedure ya deviation, na contract register. Tiyisisa decision yin’we na yin’we ya procurement yi tsariweke na leswaku ma audit trail ma hetile.
Tirha eka ma transgression — Kambela unauthorised, irregular, na fruitless na wasteful expenditure hinkwayo leyi kombiweke; ripota eka Council na AG; tisa disciplinary na recovery action kwihi ku lulamaka. Leswi swi komba leswaku compliance yi bulela.
Tirhisa ripoti ya audito tanihi action list — Tirhisa ma finding ya lembe ra khale tanihi roadmap. Languta ma finding ya vuyelaka ntlhanu; kambe u languta ma issue ya one-off. Landzelela progress na u ripota eka audit committee na Council.

Ku ndlela ya structure ya ku antswisa audit outcomes, vona guide eka how to achieve a clean municipal audit.

Technology yi Seketera MFMA Compliance Njani

Ma process ya manual, ma spreadsheet, na ma sistema ya legacy lama nga vulavulangi ma endla ku vava ku hlangana na MFMA compliance requirements hi nkarhi na accuracy. Technology yi nga siva governance yo tiyisaka na vanhu va dyondziweke, kambe yi nga hunguta burden na vukorhokeri bya error.

Automated reporting — Ma sistema lama pullaka data ku sukela eka general ledger na budget na ku humesa Section 71 na Section 72 returns eka format leyi laulaka ma hunguta re-keying na delay. Ma submission ma nga lungiseriwa eka 10-working-day window endzhaku ka ku pfilata last-minute scramble.
Ma dashboard ya real-time — Ku vona budget vs revenue na expenditure ya ntiyiso, cash position, na ma ratio yo lava ku pfuneta CFO na Municipal Manager ku vona ma variance hi nkarhi na ku lunghisa ndlela. Na wona swi seketera reporting yo lulamisa na hi nkarhi eka Council na Treasury.
Ma audit trail — Sistema ya financial management yo lulamisa yi rekhoda mani a endle yini na nkarhi wihi. Leswo swi seketera ma investigation eka irregular kumbe fruitless expenditure na ku hlangana na va auditor leswaku ma control ma tirha.
mSCOA alignment — Software leyi akakiweke kumbe leyi configureriweke eka chart ya maakhonto ya masipala na ma framework ya reporting yi hunguta misclassification na ku hatlisa month-end na year-end closing. Leswo swi seketera ngopfu Section 71 na AFS quality yo nonoha.

Ku ringeta leswaku ma sistema ya wena ya sweswi ma hlangana na compliance workload ya wena i xigaba xa praktiki xo hlangana na MFMA compliance requirements eka 2026 na handle. Ma sistema lama humesaka Section 71 na Section 72 returns ku sukela eka source yin’we na general ledger wa wena ma hunguta re-keying na ku pfuneta ma submission ku sala eka 10-working-day window.

Ma Resource na Ma Reference

National Treasury — MFMA — mfma.treasury.gov.za — Ma regulation, ma circular, ma framework, na xikelelano.
Municipal Finance Management Act, Act 56 wa 2003 — Act ntsena; hlaya Sections 16–33 (budget), 34–50 (revenue na expenditure), 71–72 (reporting), 111–119 (SCM), 121 (annual report), 126 (AFS), na 32 (unauthorised/irregular/fruitless na wasteful expenditure).
Auditor-General South Africa — agsa.co.za — Ma ripoti ya xiyimo eka local government, audit outcomes, na methodology.
Municipal Budget na Reporting Regulations — Ma format na ma deadline ya ma budget na Section 71/Section 72 ma laula.
Municipal Supply Chain Management Regulations — Xikelelano eka ma process ya procurement na ma delegation.

Ku sala u landzelela MFMA i discipline ya ku ya emahlweni: ma role yo lulamisa, ma process yo pfalala, reporting yo tiyisaka, na culture leyi tiseriwaka financial governance hi xandla. Tirhisa xikelelano lexi tanihi checkpoint xa MFMA compliance requirements ya masipala wa wena eka 2026, na u tisa ma obligation na ma deadline lama katsaka ngopfu eka audit outcome wa wena na ntirho wo nyika.