Xikelelano xa Section 72 Mid-Year Report | MFMA Compliance xa Masipala

Section 72 ya Municipal Finance Management Act (MFMA) yi lava masipala un’we na un’we eAfurika ya Dzonga ku taba mid-year budget na performance assessment hi 25 January lembe ni lembe xa malembe mankombo ya lembe ra mali. Ma ripoti ya Section 72 ya late kumbe yo hetelanga ma tisa ma finding ya Auditor-General na scrutiny ya National Treasury, kambe masipala manganci ma sala ma lwa na leswi fanele ku katsiwa na ndlela yo yi lungisa hi nkarhi. Xikelelano lexi xi hlamusela leswi Section 72 yi lavaka, mani a fanele ku rhumela, leswi ripoti yi fanele ku katsa hi Section 72(1)(a) ku ya eka (e), process ya ku lungisa step-by-step, ma mistake ya xivangelo, na ndlela reporting yo landzelanaka yi seketera audit outcomes njhani.

Ku mid-year equivalent, vona Section 71 monthly report guide. Ku reporting calendar hinkwayo na ma deadline, vona MFMA reporting calendar 2026–27. Ku xikombiso xo hetiseka xa ma obligation ya municipal reporting, vona MFMA compliance requirements for 2026.

Section 72 Mid-Year Report i Yini?

Section 72 mid-year report (handle yi vuriwa mid-year budget na performance assessment) i ripoti ya nawu leyi masipala un’we na un’we eAfurika ya Dzonga a fanele a yi lungisa na ku taba xa malembe mankombo ya lembe ra mali (July ku ya eka December). A yi ripoti ya le ndzeni ya management; i document ya public accountability leyi kombisaka masipala yi performa njhani eka budget wa wona leyi pfumeleriweke na ma objective ya wona ya service delivery na performance. Nhloso i ku pfumela council, National Treasury, na vanhu ku vona leswaku masipala yi ri eka track na leswaku adjustments budget yi laviwa phambi ka year-end.

Siseko sa Nawu

Obligation yi huma eka Section 72 ya Municipal Finance Management Act (MFMA), Act 56 wa 2003. MFMA i nawu wo kulu lowu lawulaka municipal financial management eAfurika ya Dzonga. Section 72 yi lava mayor ku taba mid-year budget na performance assessment eka council. Content na format ma hlamuseriwa handle eka Municipal Budget na Reporting Regulations (MBRR) na ma circular ya National Treasury. Compliance na Section 72 i yin’we ya MFMA compliance requirements leyi ringetiweke hi Auditor-General.

Mani a Fanele Ku Rhumela?

Mayor a fanele a taba ripoti ya Section 72 eka council. Eka praktiki, accounting officer (municipal manager) na CFO va responsible eka ku lungisa ripoti; mayor u taba. Ripoti yi fanele yi rhumelwa handle eka National Treasury na provincial treasury yo fambelanaka, na yi fanele yi endliwa ya pfalala (xik. eka website ya masipala) hi nkarhi wo hlamuseriwa kambe deadline. Pfalala eka masipala wa wena mani a draftaka, mani a ringetaka, na mani a sign offaka leswaku deadline ya 25 January yi hlanganiwa.

Deadline

Ripoti ya Section 72 yi fanele yi tabeliwa hi 25 January lembe ni lembe. Date leyi yi tiyisiweke eka MFMA na yi tirha eka masipala hinkwawo handle ma schedule ya council meeting. Ku pfumala deadline i compliance failure ngopfu na ku ripotiwa vuyela hi Auditor-General. Endlela plan process wa wena leswaku ripoti yi lungile eka ku taba na submission handle phambi ka 25 January; masipala manganci ma nhloso ku va na draft ya xa hetelo hi pakati ka January ku pfumela nkarhi eka ma process ya mayor na council.

Leswi Section 72 Report yi Fanele Ku Katsa Yini? Section 72(1)(a) ku ya eka (e)

Section 72(1) ya MFMA yi hlamusela leswi mid-year assessment yi fanele yi languta. Leswi landzelaka swi kombisa structure ya xivangelo; tiyisisa eka MBRR ya sweswi na ma circular ya National Treasury.

Section 72(1)(a): Revenue na Expenditure Performance

Ripoti yi fanele yi kombisa revenue na expenditure ya ntiyiso xa malembe mankombo kambe budget leyi pfumeleriweke. Leswo swi vula:

Revenue hi source — property rates, service charges (water, electricity, sanitation, refuse), grants na subsidies, na other income, na budget na actual xa nkarhi. Ma shortfall yo kulu (xik. ku hlengeleta ko tala handle budgeted) ma fanele ma hlamuleriwa, hikuva ma nga justifaya adjustments budget.
Operating expenditure hi vote — ku tirhisa mali ya ntiyiso eka budget hi vote kumbe department xa malembe mankombo. Ku overspend kumbe ku under-spend ka material ku fanele ku hlamuleriwa.
Capital expenditure — capital spending ya ntiyiso eka budget hi vote kumbe projeke. Capital under-spending xivangelo i focus ya Treasury na AG; Section 72 report i ndhawu yo hlamula ma delay na adjustments yo endliweke kumbe reallocation.

Data yi fanele yi landzelelana na Section 71 submissions ya wena ya n’hweti; mid-year report eka praktiki i xikombiso xo hlengeletiweke xa malembe mankombo. Loko general ledger na budget wa wena ma mSCOA-aligned na Section 71 process wa wena wa n’hweti wu nonoha, ku pulla Section 72(1)(a) data yi vula ku hlengeleta na ku pfupisa. Ku ma standard ya accounting lama seketeraka ma figure yo ringaniswa eka ma ripoti, vona GRAP standards guide xa masipala.

Section 72(1)(b): Service Delivery na Ma Objective ya Performance

Ripoti yi fanele yi ringeta performance eka ma objective ya masipala — ngopfu Service Delivery na Budget Implementation Plan (SDBIP) na, kwihi ku fambelanaka, Integrated Development Plan (IDP). Leswi swi katsa:

Progress eka ma key performance indicator (KPI) na ma target lama pfumeleriweke eka SDBIP.
Ma indicator ya service delivery — xik., ku nyika water na electricity, refuse removal, road maintenance, kumbe ma output man’wana lama khumbanaka na budget na eka ma outcome ya community.
Ma shortfall kumbe ma delay ya material eka service delivery, na mimpfumawulo na ma plan ya ku lunghisa.

Auditor-General u ringeta quality ya performance information; Section 72(1)(b) content yo tontswa kumbe yo nga seketeriwi yi nga tisa ma finding eka mid-year report na annual performance report. Ku ma tip eka ku nonoha reporting chain hinkwayo, vona how to achieve a clean municipal audit.

Section 72(1)(c): Ku Ringeta Leswaku Ma Budget Adjustment ma Laviwa

Section 72(1)(c) yi lava evaluation ya leswaku ma adjustment eka budget ma laviwa. Leswi swi simeke eka:

Ma trend ya ku hlengeleta revenue — loko ku hlengeleta ku tala handle budget, masipala yi nga lava ku hunguta expenditure kumbe ku adjusta ma assumption ya revenue eka adjustments budget.
Ma pattern ya expenditure — overspending eka ma vote yo karhi, kumbe under-spending (xik. eka capital), ma nga lava virement kumbe adjustments budget ku hlengeleta mali.
Ma change eka grants kumbe funding yin’wana — ma transfer ya late kumbe yo hunguriweke ku sukela eka national kumbe provincial government ma nga lava ma amendment ya budget.
Ma ntiyiso ya service delivery na operational — xik., ku laviwa ku tisa ndlela ku tirhisa mali ku hlangana na ma gap ya critical service delivery.

Ripoti yi fanele yi vula hi ndlela yo pfalala leswaku adjustments budget yi lerisiwa na hikwalaho.

Section 72(1)(d): Submission na Ma Recommendation

Ripoti yi fanele yi rhumelwa eka mayor (eka ku taba eka council), National Treasury, na provincial treasury yo fambelanaka. Yi fanele yi katsa ma recommendation eka ma budget adjustment lava laviwaka. Eka praktiki, leswo swi vula:

Recommendation yo pfalala ku sukela eka accounting officer/municipal manager (na yi kombisiwa eka ku taba ka mayor) leswaku ku amukela adjustments budget na, loko ena, ma change yo kulu lama lerisiweke.
Ku rhumela eka va amukeri vatintswu (council hi mayor, National Treasury, provincial treasury) ku landzelana na process leyi laulaka (xik. hi local government reporting portal kwihi ku tirhaka).

Ku rhumela ntsena eka council kumbe ntsena eka Treasury i ku nga landzeleli. Tiyisisa compliance calendar wa wena u assigna responsibility eka submission yin’we na yin’we.

Section 72(1)(e): Ma Projection yo Vekiwa na Adjustment Budget

Section 72(1)(e) yi lava ma recommendation leswaku adjustment budget yi lava na ma projection yo vekiwa xa revenue na expenditure kwihi ku tirhaka. Leswi swi tlhela swi katsa:

Recommendation eka xiave xa adjustments budget (inani/ayi, na mimpfumawulo).
Ma projection ya revenue na expenditure yo vekiwe xa lembe ra mali hinkwaro, ku katsa performance ya ntiyiso xa malembe mankombo na ma change yo tiviweke kumbe leyi nga humelela (xik. ma adjustment ya grant, ma trend ya ku hlengeleta, ma projeke yo late).
Kwihi adjustments budget yi lerisiwa, xikombiso xo kulu xa ma adjustment yo kulu (xik. ku hunguta revenue, reallocation exikati ma vote, rollover ya capital yo tirhisiweke ko tala).

Leswo swi nyika council na Treasury siseko so pfalala so decisiona leswaku ku ya emahlweni na adjustments budget na leswi yi fanele ku katsa.

Ku Lungisa Section 72 Step-by-Step

Tirhisa process leyi ku lungisa ripoti ya Section 72 hi nkarhi na eka xiyimo lexi laviwaka.

Step 1: Tiyisisa Data ya Month-End xa July ku ya eka December

Tiyisisa malembe mankombo (July ku ya eka December) ma valeriwe na ma ringanisiwe. Ma figure ya Section 72 wa wena ma fanele ma landzelelana na Section 71 monthly submissions wa wena na general ledger. Hetisa bank, debtors, creditors, na ma reconciliation man’wana yo lava xa nkarhi. Data yo nga landzelani kumbe yo hetelanga i mimpfumawulo leyi tlhela yi humesa ma finding ya AG na ma restatement.

Step 2: Hlengeleta Xikombiso xa Revenue na Expenditure (72(1)(a))

Khomba revenue hi source na expenditure hi vote (operating na capital) xa malembe mankombo, na budget na actual. Tirhisa structure yo fana na Section 71 na budget wa wena leyi pfumeleriweke leswaku ripoti yi ringaniswe. Komba ma variance ya material na u lungisa ma explanation yo pfupi xa yin’we na yin’we.

Step 3: Hlengeleta Performance Information (72(1)(b))

Hlengeleta SDBIP na service delivery data xa malembe mankombo. Tiyisisa KPI yin’we na yin’we na indicator yi na source leyi hlamuseriweke na leswaku actuals ma seketeriwa. Tsala mimpfumawulo xa under-performance yo kulu yin’wana na yin’wana na ma action yo lunghisa lama endliweke. Xiphemu lexi xivangelo xi tala handle mali yi ehleketela; nghenisa performance management na ma department ya line hi nkarhi.

Step 4: Ringeta Xiave xa Adjustments Budget (72(1)(c) na (e))

Ku ya hi revenue na expenditure performance na ma change yin’wana na yin’wana eka grants kumbe ma priority, ringeta leswaku adjustments budget yi laviwa. Lungisa ma projection ya full-year ya revenue na expenditure yo vekiwe na u draft ma recommendation yo pfalala eka council. Loko ku nga tirha, landzelelana na format leyi tirhisiwaka loko adjustments budget yi tabeliwa (loko yi tirha).

Step 5: Draft Narrative ya Explanatory na Ma Recommendation

Tsala narrative leyi khumbanaka manani na performance: ma message yo lava, ma variance ya material, ma risk, na ma recommendation. Tiyisisa ma recommendation eka ripoti ma pfalala na ma tirhaka leswaku council na Treasury va vona leswi lerisiweke.

Step 6: Internal Review na Sign-Off

CFO a fanele a ringeta draft eka completeness, accuracy, na consistency na Section 71 na budget leyi pfumeleriweke. Municipal manager (accounting officer) a fanele a sign off phambi ka ripoti ku ya eka mayor. Lunghisa ma discrepancy yin’wana na yin’wana na u tiyisisa ma element ya Section 72(1)(a)–(e) hinkwayo ma langutiwa.

Step 7: Taba eka Council na Rhumela eka Treasury

Mayor u taba ripoti eka council hi 25 January. Rhumela ripoti eka National Treasury na provincial treasury tanihi leyi laulaka (xik. hi local government reporting portal). Nyika ripoti eka website ya masipala hi nkarhi leyi laviwaka hi MFMA kumbe Treasury (xik. hi 5 ma siku ya tirho kambe 25 January). Tisa proof ya ku taba, submission, na ku nyika eka audito.

Ma Mistake ya Section 72 ya Xivangelo lama Tiseriwaka Ma Finding ya AG

Ma failure lama landzelaka ma voneka vuyela eka ma ripoti ya Auditor-General. Ku ma pfilata swi nga nonoha MFMA compliance wa wena na ku seketera clean municipal audit.

Ku taba kambe kumbe ku rhumela kambe. Ku pfumala deadline ya 25 January i ku thula Section 72 ngopfu. Tisa internal deadline (xik. draft yi lungile hi 15 January) leswaku sign-off, ku taba eka council, na submission eka Treasury swin’we na swin’we swi nga hetiwa hi 25 January.

Ku pfumala Section 72(1)(a)–(e) hinkwayo. Ku siya revenue na expenditure analysis, performance information, kumbe ma recommendation yo pfalala eka adjustments budget ku tisa qualified opinions kumbe ma finding. Tirhisa checklist leyi khumbanaka paragraph yin’we na yin’we ya Section 72(1) ku tiyisisa leswaku a ku na nchumu ku siyiweke.

Performance information yi nga seketeriwi. AG u ringeta leswaku performance leyi ripotiweke yi valid na yi seketeriwa hi evidence. Section 72(1)(b) content yo pfalala kumbe yo nga seketeriwi yi endla audit risk. Tiyisisa indicator yin’we na yin’we yi na source leyi hlamuseriweke na leswaku ma working paper ma kumeka.

Ma figure ma nga ringanisi na Section 71 kumbe ledger. Mid-year report yi fanele yi landzelelana na Section 71 submissions ya wena ya n’hweti na general ledger. Ma hambano lama nga hlamuleriwi ma komba reconciliation yo keke na ma tisa xandla ya AG. Ringanisa ma total ya Section 72 eka xikombiso xa Section 71 data ya n’hweti phambi ka submission.

Ku rhumela eka yin’we kumbe mambirhi ya va amukeri lava laviwaka. Ripoti yi fanele yi ya eka council (hi mayor), National Treasury, na provincial treasury, na yi fanele yi endliwa ya pfalala. Ku rhumela ntsena eka council kumbe ntsena eka Treasury i ku nga landzeleli.

Ku nga ri na recommendation yo pfalala eka adjustments budget. Section 72(1)(c) na (e) va lava evaluation na recommendation. Ripoti leyi hlamuselaka ntsena performance ngaphandle ka ku vula leswaku adjustments budget yi laviwa na hikwalaho yi pfumala ku hlangana na ma requirement ya Act.

Software yi Seketera Section 72 Reporting Njani

Masipala manganci ma hlengeleta ripoti ya Section 72 hi ku pulla data ku sukela eka ma spreadsheet yo tala kumbe ma sistema ya legacy na ku aka narrative hi manual. Ndlela leyi yi tirhisa nkarhi wo andlala na yi engetela vukorhokeri bya ma error na ma deadline yo pfumala. Vatirhi va mali va tirhisa ma siku ku hlengeleta ma figure lama nga humesiwa ku sukela eka source data yo fana leyi tirhisiweke eka Section 71.

Ma sistema ya municipal financial management lama landzelelanka na mSCOA na MBRR ma humesa Section 72(1)(a) revenue na expenditure summaries ngopfu ku sukela eka general ledger na budget. Loko Section 71 reporting ya n’hweti yi se yi automata kumbe semi-automata, xikombiso xa mid-year handle xi vula ku endla consolidated report xa July ku ya eka December. Leswo swi siya nkarhi wo tala eka xiphemu xa performance (72(1)(b)), evaluation ya adjustments (72(1)(c) na (e)), na narrative — ma part lama lavaka judgment na input ku sukela eka ma department ya line. Loko u ringeta software xa masipala wa wena, lava ma solution lama seketeraka Section 71 na Section 72 reporting na lama hlanganisaka budget, actuals, na performance data eka ndhawu yin’we. Dolobha yi akakiweke eka municipal finance na reporting ya Afurika ya Dzonga, ku katsa Section 71 na Section 72.

Section 72 Preparation Checklist

Tirhisa checklist leyi phambi ka ku taba na submission.

Ma Resource

MFMA na MBRR: National Treasury — MFMA xa Act na MBRR; Section 72 na regulations ma hlamusela content na nkarhi.
Ma circular na portal: Ma circular ya National Treasury na local government reporting portal ma tisa ma instruction ya submission ya sweswi na ma template.
Xikelelano xa audito: Ringeta ma ripoti ya AGSA eka local government eka ma finding ya Section 72 ya vuyelaka eka purofinsi ya wena kumbe eka masipala yo fana.

Ku hlangana na deadline ya Section 72 mid-year report na content yo hetile, yo lulamisa i siseko sa MFMA compliance. Hi process yo pfalala, ownership ya element yin’we na yin’we eka Section 72(1)(a)–(e), na ma sistema lama hungutaka ku hlengeleta hi manual, team ya wena yi nga taba na ku rhumela hi nkarhi na ku seketera council na Treasury eka ku decisiona eka ma budget adjustment. Vona Dolobha yi pfuneta njhani masipala ku humesa Section 71 na Section 72 reports ku sukela eka source yin’we ya ntiyiso leswaku mid-year na annual reporting va landzelelana na va sala hi nkarhi.