mSCOA i Yini? Xikelelano xa Ririmi ro Lula eku Vatirhi va Masipala

Ku hlanganisiwa ka swilo kufanele kana ku hambanahana ka ma transaction ya masipala i sala yin’we ya mimpfumawulo leyi vuyelaka eka maendlelo ya audito eAfurika ya Dzonga. Ma ripoti ya Auditor-General ya tlhela yi komba ku tirhisiwa lokukeke ka Municipal Standard Chart of Accounts (mSCOA) tanihi xivangelo xa ma opinion ya qualified kumbe adverse. Loko vatirhi va mali na ta admin va nga twisisi kahle mSCOA i yini na ku tirhisiwa ka yona eka ma transaction ya siku na siku, vukorhokeri bya ku hlanganisa hi ndlela yo keke byi ya engeteleka, na vukorhokeri bya ku pfumala audito yo tshunxeka byi ya engeteleka. Xikelelano lexi xi hlamusela mSCOA hi ririmi ro lula: xivangelo xa acronym, hikwalaho ka National Treasury yi yi ngenise, yi tirhela mani, leswi humelelaka loko masipala a nga landzeleli, na ku ya kwihi ku ya eka xikelelano xo nonoha.

mSCOA yi vula yini?

mSCOA yi vula Municipal Standard Chart of Accounts. Hi ndlela yo lula, i nhlengeletano ya ma code lama masipala hinkwawo eAfurika ya Dzonga a fanele ya tirhisa loko a rekhoda na ku ripota mali ya kena na mali ya huma.

Endzhaku ka leswaku masipala un’we na un’we a tirhisa ma label na ma category ya yena, mSCOA yi nyika hinkwavo “dictionary” yin’we. Loko masipala wa wena a rekhoda revenue, expenditure, assets, kumbe liabilities, a fanele a hlanganisa transaction yin’we na yin’we hi ma code ya xiyimo lexi. Hi ndlela leyo, National Treasury, Auditor-General, na vanhu va nga ri karhi va twisisa na ku ringanisa mali ya masipala eka tiko hinkwaro.

mSCOA a yi optional. Yi lava hi Municipal Finance Management Act (MFMA) na Municipal Standard Chart of Accounts Regulations leyi nga huma eka National Treasury. Loko munhu a ri “hi fanele hi landzelela mSCOA,” va vula leswaku masipala wa wena a fanele a tirhisa chart ya maakhonto leyi ya xiyimo hi ndlela yo lulamisa loko a lungisa tibuku na ma ripoti.

Hikwalaho ka National Treasury yi ngenise mSCOA?

Hikokwalaho ka mSCOA, masipala a a tirhisa ma chart ya maakhonto yo hambana na ma ndlelo yo hambana yo hlanganisa mihlovo yin’we ya ma transaction. Leswo swi endle ku va vusiwana:

Ku ringanisa ku tirhisiwa kumbe revenue ya masipala un’we na un’we.
Ku hlengeleta data eka level ya profinsi kumbe ya tiko ku endlela policy na planning.
Ku audita ma financial statement hi ndlela yo landzelana.
Ku tisa masipala eka xiyimo xin’we, xo pfalala.

National Treasury yi ngenise mSCOA ku lunghisa leswi. Ma goal i standardisation (hinkwavo va tirhisa ma code yo fana), transparency (ku pfalala leswaku code yin’we na yin’we yi vula yini), na comparability (u nga ringanisa masipala hi ndlela yo lulamisa). Loko masipala hinkwawo a hlanganisa “revenue ya mati” kumbe “indleko ya vatirhi” hi ndlela yin’we, sistema yi tirha: Treasury yi nga vona mali yi ya kwihi, Auditor-General a nga tiyisisa leswaku manani ma lulamile, na ma council na vahlali va nga endla ma decision mancinci. Ma code yo fana na wona ma seketera in-year reporting hi MFMA, hikuva Section 71 na Section 72 submissions ti landzelela ngopfu eka annual financial statements ngaphandle ka reclassification.

Ku va mSCOA yi nghenelela njhani eka framework leyo andlala ya nawu wa mali ya masipala ku hlamuseriwe eka MFMA compliance requirements for 2026, leyi katsaka reporting deadlines, in-year submissions, na leswi auditors va lavaka.

Regulatory framework leyi nga simeka eka mSCOA

mSCOA yi simeke eka nawu na regulation, a yi policy preference. Municipal Finance Management Act (Act 56 wa 2003) yi nyika siseko sa nawu sa ku lawula mali ya masipala na reporting. National Treasury yi tani yi nyika Municipal Standard Chart of Accounts Regulations ku laula chart ya maakhonto ya xiyimo leyi masipala hinkwawo a fanele ya tirhisa.

Auditor-General u audita ma financial statement ya masipala ku ya hi MFMA na ma framework laha la laulaka, ku katsa ku tirhisiwa ka mSCOA hi ndlela yo lulamisa. Loko chart ya maakhonto yi tirhisiwa hi ndlela yo keke kumbe yi nga landzelani, Auditor-General a nga yi ripota tanihi finding, naswona loko yi material, yi nga katsa audit outcome. Ma standard ya GRAP (Generally Recognised Accounting Practice) na wona ya tirha eka municipal financial reporting; mSCOA yi endliwe ku tirha eka GRAP-compliant accounting framework. Ku twisisa chain leyi ya regulation ku pfuneta vatirhi ku vona hikwalaho ka “ku kuma ma code hi ndlela yo lulamisa” i compliance obligation, a yi administrative nicety.

Xikombiso xo pfupi xa ma segment ya mSCOA

mSCOA yi akhiwa hi seti ya ma segment — u yi ehleketela tanihi mibuto leyi transaction yin’we na yin’we yi fanele ku hlamula. Segment yin’we na yin’we i dimension yo hambana ya classification. National Treasury yi hlamusela ma segment ya nkombo. A wu faneli ku ma tsundzuka laha; nhloko i ku kuma xikombiso xa leswi ma endlaka.

Segment	Nhloso
Fund	“Pot” ya mali leyi yi fambisana na yona i yini? (xik. general fund, water fund, electricity fund.)
Function	Ntirho kumbe ndhawu yihi? (xik. administration, water, roads, community services.)
Item	Muxaka wihi wa revenue kumbe expense? (xik. employee costs, rates, grants received, bulk purchases.)
Project	Le yi khumbana na projeke yo karhi kumbe grant? Loko ina, yihi?
Region	Ndhawu ya geographic yihi, loko masipala wa wena a ripota hi ward kumbe district?
Costing	Ntirho kumbe cost centre yihi, ku endlela cost analysis ya le ndzeni?
MSC (Municipal Standard Classification)	Ma category man’wana ya xiyimo ya Treasury ya reporting.

A ku ri na transaction yin’we na yin’we yi lavaka segment yin’we na yin’we; yi ya hi muxaka wa transaction na ma reporting needs ya masipala wa wena. Ma ripoti ya n’hweti ya Section 71 na ma ripoti ya pakati ka lembe ya Section 72 leyi rhumelaka eka National Treasury ma fanele ma landzelelana na classification yo fana leyi tirhisiweke eka annual financial statements wa wena, hikuva ku kuma segment coding hi ndlela yo lulamisa eka point ya capture ku hunguta rework na audit risk kambe. Loko segment yi laviwa, code yo lulamisa yi fanele yi tirhisiwa. Ku bona xikelelano xa ma step-by-step eka ma segment ya nkombo na ku ma tirhisa njhani, vona mSCOA chart of accounts guide na mSCOA segment classification explained. Ku pfilata ma error lama auditors va tlhela va ma komba, hlaya common mSCOA classification errors.

mSCOA yi tirhela mani?

mSCOA yi tirhela masipala hinkwawo ya Afurika ya Dzonga. Kuna masipala ya 257 hinkwayo (metropolitan, district, na local). Un’we na un’we wa wona a fanele a tirhisa Municipal Standard Chart of Accounts loko a lungisa annual financial statements ya wona na loko a rhumela ma ripoti ya in-year eka National Treasury.

Kun’we u ri eka metro yo kulu kumbe masipala wo tala wa local, milawu yo fana yi tirha. Nhloso i level playing field: xiyimo xin’we, seti yin’we ya ma code, ndlela yin’we ya ku ripota. Ma CFO, va manager va mali, vatirhi va revenue, na munhu un’we na un’we laha a rekhodaka kumbe a pfumelaka ma transaction lama nghenaka eka ma ripoti ya mali va lava ku twisisa mSCOA yi tirha njhani emirini wa wona.

Leswi humelelaka loko hi nga landzeleli mSCOA?

Ku nga landzeleli mSCOA kuna ma consequence ya ntiyiso eka audit outcomes. Auditor-General u lava leswaku ma financial statement ma lungiseriwe ku landzelana na framework leyi laulaka, ku katsa ku tirhisiwa ka chart ya maakhonto hi ndlela yo lulamisa. Loko classification yi wrong, yi pfumala, kumbe yi nga landzelani, Auditor-General a nga nyika audit findings. Eka ma case ya vutomi, leswo swi nga tisa qualified kumbe adverse audit opinion endzhaku ka clean audit.

Ncila yin’we ya masipala ya Afurika ya Dzonga yi kuma clean audit lembe ni lembe. Ku tirhisiwa ka mSCOA ka ndlela yo keke kumbe ko pfumala ku tlhela ku kombiwa tanihi yin’we ya mimpfumawulo. Ma finding ya xivangelo i misclassification ya revenue kumbe expenditure eka ma segment, ku tirhisiwa ka ma code ya invalid kumbe obsolete, na data ya segment yo pfumala loko Treasury reporting yi lava. Ma finding lawa ma hunguta vutomi eka ma financial statement na ma nga tisa mibuto ya le ndzeni eka ma oversight body.

Ku nga landzeleli ku ya emahlweni MFMA na ma requirement lama khumbanaka, ku katsa financial reporting yo lulamisa, na wona ma nga pfuneta Section 139 interventions. Hi Constitution, purofinsi ya government yi nga nghena loko masipala wu pfumala ku hetisa ma obligation ya wona. Section 139 a yi tiseriwi hi mSCOA ntsena, kambe poor financial reporting na ma finding ya Auditor-General ya vuyelaka i xiphemu xa xikombiso lexi nga tisa intervention. Ku kuma mSCOA hi ndlela yo lulamisa hikuva a ku ri ntsena ku pfilata audit findings; ku kombisa leswaku masipala wa wena u lawula mali ya wona ku landzelana na nawu.

Compliance yi kumeka hi ma process yo lulamisa, ku dyondzisa, na ma sistema. Ku nyika vutirhi bya classification hi ndlela yo pfalala, reconciliation ya siku na siku eka chart ya maakhonto, na ma sistema lama tiyisaxaka ma code ya valid eka capture ma hunguta vukorhokeri bya ma error phambi ka ku fika eka Auditor-General. Ku dyondzisa vatirhi lava rekhodaka ma transaction leswi segment yihi leyi fambisana na muxaka wihi wa transaction, na ku ringeta sample ya ma transaction phambi ka ku hela ka lembe, i ma step ya praktiki lama masipala manganci ma tirhisaka ku antswisa mSCOA compliance na ku ya eka audit outcome yo tshunxeka.

Ku hlayela ku engetelela eka mSCOA na MFMA compliance

Ku xikelelano xo nonoha, xa praktiki eka ma segment ya nkombo, milawu ya classification, na ku ma tirhisa njhani, hlaya mSCOA chart of accounts guide.
Ku vona segment yin’we na yin’we yi hlanganisiwa njhani na ma code lama tirhaka, vona mSCOA segment classification explained.
Ku pfilata ma mistake lama tlhela ma tisa audit findings, tirhisa xikelelano common mSCOA classification errors.
Ku MFMA obligations e ndhawini yin’we, ku katsa reporting deadlines na leswi auditors va lavaka, vona MFMA compliance requirements for 2026.

Ku twisisa mSCOA i yini na hikwalaho yi kona i xigaba xa ntlhanu. Ku sukela kwalaho, ku tirha na CFO wa wena kumbe team ya mali na ku tirhisa ma guide na ma sistema lama seketeraka xiyimo swi pfuneta masipala wa wena ku sala a landzelela na ku aka siseko swo nonoha eka clean audits na ntirho wo antswa. Ku vona ndlela platform yin’we yi pfuneta njhani masipala wa wena ku humesa ma ripoti ya mSCOA-compliant ku sukela eka source yin’we ya ntiyiso na ku hunguta re-keying na classification errors, kambela Dolobha.