MFMA Reporting Calendar 2026/27 | Ma Deadline na Compliance
Ma deadline ya MFMA reporting ma tisa municipal financial calendar. U pfumala yin’we na u va na vukorhokeri bya ma finding ya Auditor-General, escalation ya National Treasury, na ku onha vutomi. Lembe ra mali ra 2026/27 (July 2026 ku ya eka June 2027) a ri pfumali ma date yo tiyisiweke: Section 71 monthly submissions, Section 72 mid-year report, annual financial statements (AFS), ku taba ka annual report, na ku amukela budget. Calendar leyi yi hlamusela MFMA reporting deadline yin’we na yin’we yo lava leswaku masipala wa wena a nga endlela plan na ku sala a landzelela. Ku context ya nawu na regulation leyi nga simeka ma date lawa, vona MFMA compliance requirements for 2026.
Hikwalaho Reporting Calendar yi Bulela
Masipala ya Afurika ya Dzonga ma tirha hi MFMA, Act 56 wa 2003, na Municipal Budget na Reporting Regulations (MBRR). Reporting a yi optional. Section 71 yi lava ma ripoti ya in-year ya n’hweti eka National Treasury na provincial treasury yo fambelanaka. Section 72 yi lava mid-year budget na performance assessment ku tabeliwa eka council. MFMA yi tisa na ma deadline ya tiya eka AFS submission na ku taba ka annual report.
Ma submission ya late kumbe yo pfumala i mimpfumawulo leyi tlhela yi humesa ma finding ya audito. Ma ripoti ya consolidated ya Auditor-General ma vuyela ma komba ku nga landzeleli Section 71 na Section 72 timeframes. MFMA reporting calendar yin’we leyi kombisaka deadline yin’we na yin’we xa lembe yi pfuneta CFO, municipal manager, na mayor ku pfilata ma rush ya last-minute na ku tisa mali, performance, na ma team ya council secretariat ku landzelana. Tirhisa timeline ya 2026/27 leyi tanihi reference wa wena na u yi adjusta eka ma circular ya National Treasury kumbe ma variation ya profinsi lama tirhaka masipala wa wena.
MFMA Reporting Calendar 2026/27: N’hweti ni N’hweti
Tafole leyi landzelaka yi leta ma milestone ya reporting yo kulu eka lembe ra mali leyi sungakaka hi 1 July 2026 ku ya eka 30 June 2027. Ma deadline ya Section 71 xivangelo i 10th ya n’hweti leyi landzelaka; tiyisisa date ya ntiyiso eka circular ya sweswi ya National Treasury. Ku landzelelana chart ya maakhonto wa wena na mSCOA ku sukela eka ntlhanu wa lembe ku tiyisisa leswaku ma submission ya n’hweti na year-end AFS ma pulla ku sukela eka data yo landzelanaka, ya auditable.
| N’Hweti | Ma deadline ya MFMA reporting na ma activity |
|---|---|
| July 2026 | Year-end close xa 2025/26; ku sungula ka lembe ra mali lontshwa 2026/27. Section 71 xa June 2026 yi lava (lembe ra khale). Vula budget ya 2026/27 eka ma sistema wa wena; tiyisisa chart ya maakhonto na ma template ya reporting. |
| August 2026 | Section 71 xa July 2026 yi lava. AFS xa 2025/26 yi fanele yi rhumelwa hi 31 August 2026 (hi malembe mambirhi kambe 30 June 2026 year-end). Ku lungisa annual report ku sungula. |
| September 2026 | Section 71 xa August 2026 yi lava. Deadline ya AFS (31 August) yi hundze; tiyisisa yi rhumeriwe. Teka xandla eka audit engagement na annual report. |
| October 2026 | Section 71 xa September 2026 yi lava. Ya emahlweni na in-year monitoring. Ku lungisa annual performance report ku landzelana na AFS na audito. |
| November 2026 | Section 71 xa October 2026 yi lava. Ku hetisa annual performance report. Ma engagement ya Council na audit committee tanihi leyi laviwaka. |
| December 2026 | Section 71 xa November 2026 yi lava. Sungula ku lungisa Section 72 xa malembe mankombo (July–December 2026). Hlengeleta revenue, expenditure, na performance data; draft mid-year assessment. |
| January 2027 | Section 72 mid-year report yi lava hi 25 January 2027. Mayor a fanele a taba eka council; u rhumela eka National Treasury na provincial treasury. Section 71 xa December 2026 yi lava. |
| February 2027 | Section 71 xa January 2027 yi lava. Ku lungisa adjustments budget loko ku lerisiweke eka Section 72. Endlela plan eka ku taba eka council. |
| March 2027 | Section 71 xa February 2027 yi lava. Ku taba ka annual report (hi malembe ya nkombo kambe 30 June 2026 year-end). Adjustments budget yi tabeliwa na yi amukeriwa loko yi tirha. |
| April 2027 | Section 71 xa March 2027 yi lava. Ku lungisa budget xa 2027/28: IDP alignment, ma estimate ya revenue na expenditure, capital programme. |
| May 2027 | Section 71 xa April 2027 yi lava. Hetisa draft budget xa 2027/28; council na community consultation; draft SDBIP. |
| June 2027 | Section 71 xa May 2027 yi lava. Budget xa 2027/28 yi fanele yi amukeriwa phambi ka 1 July 2027 (ku sungula ka lembe ra mali lontshwa). Ku lungisa year-end close xa 2026/27. |
Ma submission ya Section 71 ma vuyela na ma nga negotiwi: data ya n’hweti yin’we na yin’we yi fanele yi rhumelwa hi date leyi laulaka eka n’hweti leyi landzelaka. Ku xikelelano xa step-by-step eka content na submission, vona Section 71 monthly report guide. Ku mid-year report leyi welaka eka January, vona Section 72 mid-year report guide.
Ma Pitfall ya Xivangelo na Ma Finding ya Audito
Ma submission ya Section 71 ya late ma tlhela ma kombiwa eka ma ripoti ya Auditor-General. Mimpfumawulo i month-end close yo late kumbe reconciliation backlogs. Section 72 handle yi tabeliwa eka council ngaphandle ka analysis yo enelela ya revenue na expenditure, ku tisa ma finding eka quality ya in-year monitoring.
AFS leyi rhumelwaka kambe 31 August yi tisa material non-compliance. Ma annual report lama tabeliwaka kambe kumbe ngaphandle ka AFS leyi pfumeleriweke na ripoti ya audito ma hunguta governance na ma tisa political na oversight scrutiny. Ku assigna ownership yo pfalala na ku tirhisa MFMA reporting calendar yo abelana ku hunguta vukorhokeri bya ma finding lawa.
Ma Date ya Critical yo Tiyisiweke ku Tisa
- 31 August 2026 — AFS xa lembe ra mali ra 2025/26 yi fanele yi rhumelwa hi malembe mambirhi kambe year-end (30 June 2026). Ku rhumela kambe i compliance failure ya material.
- 25 January 2027 — Section 72 mid-year report xa July–December 2026 yi fanele yi tabeliwa eka council na ku rhumelwa eka National Treasury na provincial treasury. Mayor u taba; accounting officer na CFO ma lungisa.
- Hi malembe ya nkombo kambe year-end — Annual report (ku katsa AFS na ripoti ya audito) yi fanele yi tabeliwa eka council. Xa 2025/26, leswo swi vula hi ku hela ka January 2027. Ma council man’wana ma taba eka quarter ya ntlhanu (xik. March) yi ya hi ku hetisa audito na ma schedule ya council.
- Phambi ka 1 July 2027 — Budget xa lembe ra mali ra 2027/28 yi fanele yi amukeriwa. Masipala manganci ma amukela eka June.
Ma tika eka corporate calendar wa wena na u assigna va ni-n’wini. Ku pfumala un’we na un’we swi nga voneka eka ripoti ya Auditor-General leyi landzelaka na ku hunguta progress eka clean audit.
Ma Tip eka Ku Sala eka Track
Tirhisa reporting calendar yin’we. Tisa master calendar yin’we (leyi kumbe version ya wena) na u yi abelana na mali, performance, na office ya municipal manager. Yi updatea loko National Treasury kumbe purofinsi ya wena yi nyika ma circular yintshwa.
Vala n’hweti hi nkarhi. Section 71 yi tiyame eka month-end close hi nkarhi. Loko general ledger wa wena, ma bank reconciliation, na revenue reconciliation a ma valiwi hi ma siku yo tala ya n’hweti leyi landzelaka, Section 71 yi nga late. Aka month-end close checklist na u yi landzela.
Lungisa Section 72 eka December. U nga lindeli ku fika January. Hi December u na malembe mankombo ya actuals; tirhisa n’hweti lowu ku draft revenue na expenditure sections, hlengeleta performance information, na u kuma evaluation ya leswaku adjustments budget yi laviwa. January yi fanele yi va xa ku hetisa, sign-off, na ku taba.
Sungula ku lungisa AFS hi nkarhi. Year-end close xa 2025/26 wu humelela eka July 2026; AFS yi lava hi 31 August. Leswo swi nyika malembe mambirhi. Ringanisa ma balance yo lava (cash, receivables, payables, assets) lembe hinkwaro leswaku year-end yi va aggregation na disclosure, a yi discovery. Landzelelana chart ya maakhonto wa wena na mSCOA na GRAP leswaku AFS yi nga humesa ku sukela eka data yo fana na ma ripoti ya Section 71 wa wena.
Assigna ni-n’wini un’we eka deadline yin’we. Eka deliverable yin’we na yin’we yo kulu (Section 71 submission, Section 72, AFS, annual report, budget), assigna ni-n’wini un’we laha responsible eka ku hlangana na date. Teka ma risk hi nkarhi leswaku municipal manager na mayor va nga nghena.
Tirhisa ma sistema lama seketeraka MFMA reporting. Loko Section 71 na Section 72 ma humesiwa ku sukela eka source data yin’we na general ledger, ma deadline ma lula ku hlangana na Auditor-General u nga kuma information yo landzelanaka, yo tiyisaka. Software leyi akakiweke eka municipal reporting na mSCOA yi hunguta rework na ma error ya reconciliation. Ku framework leyo andlala eka ku antswisa audit outcome wa wena, vona xikelelano xa hina eka how to achieve a clean municipal audit.
Loko Lava Le Yi Tirhaka
MFMA reporting calendar leyi yi tirha eka masipala hinkwawo ya Afurika ya Dzonga: metropolitan, district, na local. CFO na team ya mali va ni-n’wini eka Section 71 na Section 72 submissions na ku lungisa AFS. Municipal manager na mayor va accountable eka ku taba eka council na eka compliance hinkwayo. Ma team ya performance na council secretariat ma nghena eka mid-year report na annual report. Masipala yo tala lava na vatirhi vo tala va tlhela va pfuneka ngopfu eka calendar yin’we yo abelana leswaku hinkwavo va vona ma deadline yo fana na ma dependency.
Xikombiso
MFMA reporting calendar ya 2026/27 yi akakiweke hi ma pillar mankombo: ma submission ya Section 71 ya n’hweti, Section 72 mid-year report hi 25 January, AFS submission hi malembe mambirhi kambe year-end (31 August xa 2025/26), na annual report ku tabeliwa hi malembe ya nkombo kambe year-end, na ku amukela budget phambi ka ku sungula ka lembe ra mali lontshwa. Tisa calendar leyi ku vonakala, assigna va ni-n’wini eka deadline yin’we na yin’we, na u tirhisa month-end close na ku lungisa year-end tanihi ma discipline ya lembe hinkwaro.
Ku xikelelano xo nonoha eka muxaka wihi na wihi wa ripoti, tirhisa Section 71 monthly report guide, Section 72 mid-year report guide, na MFMA compliance requirements for 2026. Ku ndlela ya step-by-step ya ku antswisa audit outcome wa wena, vona how to achieve a clean municipal audit. Ku humesa Section 71 na Section 72 reports ku sukela eka source yin’we ya ntiyiso na ku sala eka MFMA reporting calendar leyi, vona Dolobha.
Yi tsariwile hi
Dolobha Team