Mvelelo dza Audit ya Auditor-General kha Muvhuso wa Lusendo 2023-24 | Zwigwada zwa Ndeme

Mvelelo dza audit ya Auditor-General kha vhudzuloni 257 ha Afurika Tshipembe zwi bveledza thanzi. Kha audit cycle ya 2022-23, fhedzi vhudzuloni 34 vho wana audit yo tshena. Zwinwe zwo wana maipfi a unqualified na zwigwada, maipfi a qualified, maipfi a adverse, kana disclaimers. Ngudo ya vhukuma ya 2023-24, yo bviswaho nga Auditor-General of South Africa (AGSA), i sumbedza uri tshifhinga tshi sala tshi tou elwa.

U itela vhalaula vha muvhuso wa lusendo, ma-CFO, na makoncila, u pfesesa mvelelo hezwi a zwi si fhedzi u tevhela. Zwi amba u sedza ndifhani vhudzuloni vhanzhi vha konzea na zwinwe zwi nga itwa. U sedza heyi u vhanganya manomoro a ndeme, zwivha zwine Auditor-General a tou bveledza, tshipida zwi bveledzaho mvelelo dza hu si zwavhudi, na maitele a maitele ane muvhuso wavho wa lusendo a nga wana ndila yo vhukuma.

Mvelelo dza Audit ya Auditor-General kha Muvhuso wa Lusendo 2022-23: Manomoro

Ngudo ya AGSA yo kuvhanganyiwa kha muvhuso wa lusendo u itela ngwaha wa tshelete wa 2022-23 i nea snapshot yo vheneka ya tshipimo tsha sector.

Mvelelo ya audit	Nomoro ya vhudzuloni
Clean audit	34
Unqualified na zwigwada	110
Qualified	90
Adverse	6
Disclaimed	14
Zwothe	257

Kha puo yinwe, vhukuma 13% ya vhudzuloni vho wana audit yo tshena. Vhukuma 43% vho wana ipfi ya unqualified fhedzi na zwigwada kha u tevhela, performance, kana internal controls. 43% yo salaho vho wana maipfi a qualified, adverse, kana disclaimed — zwi amba uri ma-AFS kana data ya performance a a vhutshilaho kha tshipida tshinwe kana zwinwe zwa ndeme, kana vha-auditor vha songo wana gwada lwa leluwaho. U vhanganya heyo ha sa sedzi nga u khulwane nga ngwaha dza vhukuma, ndifhani ngudo ya 2023-24 i tou bveledza tshifhinga tshi tou elwa na vhukoni zwi tou taleli. Vhudzuloni vhane vha wana “unqualified na zwigwada” vho fulufhedza u thoma u itela ma-AFS o vhutshilaho fhedzi vha fanela u sala vha luga zwigwada zwa u tevhela kana zwa control u ya kha audit yo tshena.

Muvhuro na u kuvhanganya zwi sala tshipida tsha pressure. Kha 2022-23, vhukololo ha consumer kha vhudzuloni ho vha R427.7 billion. Tshifhinga tsha u kuvhanganya tsha avhareji tsho wanala ndi 72.9%, kha tshifhinga tsha u kuvhanganya tsha budget tsha 94.8%. U vhambana heyo — vhukuma 20 percentage points — zwi sumbedza u bveledza budget nga u anga na u laula muvhuro hu si zwavhudi. Auditor-General o tou bveledza u bveledza muvhuro nga u anga na u kuvhanganya hu si zwavhudi sa tshipida tsha u konzea tshelete, zwivha zwa cash flow, na murahu zwigwada zwa audit.

Zwine Ngudo ya Vhukuma ya 2023-24 i Bveledza

Ngudo ya vhukuma ya Auditor-General kha audit cycle ya 2023-24 a i sedzi tshipimo tshothe: u khwinisa kha sector ndi incremental. AGSA i sala i bveledza tshipida tshi nnyenyane tsha zwivha zwi talutshedzaho mvelelo dza hu si zwavhudi zvinzhi.

Vhukoni ha U Laula Tshelete na U Bveledza

Vhukoni ha ma-AFS na ma-rekodo a tikedzaho zwi sala tshipida tsha u bveledza maipfi a qualified na adverse. Zwivha zwa mbeu zwi kundelaho material misstatements, u khethekanya muvhuro na ndaulo hu khakhi, asset registers zwo sa fhedzi kana zwo khakhi, na u linganisa hu si zwavhudi pakati ya general ledger, Section 71 ngudo dza vhugudi, na ma-AFS. National Treasury na Auditor-General vha lavhelela ma-AFS u lugiwa nga u vhambana na GRAP na framework ya mSCOA; hone zwi sa shumiswi nga u fanelaho, ipfi ya audit i kha vhukoni. Hone mSCOA chart of accounts i sa shumiswi nga u fanelaho, kana maitele a month-end a konzea, vhukoni ha zwigwada zwa audit hu elwa. Mafhungo a Auditor-General a fanelaho: u bveledza tshelete u fanela u vha yo nnea, yo fhedzaho, na u vhambana na framework yo laulwaho u bva vhugudi u thoma u ya year-end.

U Bveledza Nyimelelo na Data ya Performance

Auditor-General na a audita vhutshilo ha data ya performance. Hone zwibveledzi zwo bveledzwaho zwi sa tikedziwi nga gwada, kana hone annual performance report (APR) i sa vhambani na sisteme ya u laula performance ya ntha, mvelelo ya audit kha data ya performance ndi qualified kana hu no vhuya. U bveledza nyimelelo na vhutshilo ha tshelete zwi vhambana: vhudzuloni vhane vha sa konzi u bveledza performance nga vhutshilo vhanzhi vha konzea na na ma-controls a tshelete a u thoma.

Internal Controls: Leadership, U Laula Tshelete na Performance, Governance

Zwigwada zwa ndeme kha internal controls — leadership, u laula tshelete na performance, na governance — zwi bvela kha fhethu khulwane ya ngudo dza muvhuso wa lusendo. Tone yo konzea kha ntha, u vhukanwa ha mihumbulo hu sa leluwi, u linganisa zwo sa vho kana zwa murahu, na u ngwala pholisi na maitele hu si zwavhudi zwoṱhe zwi thusa. Auditor-General u sedza arali vhalaula vha lugile zwigwada zwa ngwaha wo fhedzaho na arali audit committee na council vha nea oversight yo shumaho. Hone ma-controls heyi a konzea, ma-audit o tshena a sa wani nga pfanelo ya uri manomoro kha ma-AFS a nnea.

Consequences Management

AGSA o tou lavhela mvelelo musi vhathihi kana makoncila vha khakha mulayo kana vha lovhe u thoma maitele a u lugisa a tendelwaho. U sa vha na mvelelo — a hu na maitele a disciplinary, a hu na u wana zwine zwa lovheleaho, a hu na u tevhela u tou taleli kha irregular expenditure — zwa fhungudza u ikuela na zwi sumbedza uri u sa tevheli zwi tendelwa. Ngudo ya 2023-24 i tou bveledza uri nga pfanelo ya consequences management, zwikololo zwo fanaho zwi do bvela hafhu.

Tshipimo ya Phurovinsi

Mvelelo dza audit a zwi vhambanyi zwa u lingana kha mapurovinsi. Western Cape nga historiki i na fhethu khulwane ya ma-audit o tshena na fhethu fo fhungufhangi ya maipfi a disclaimed kana adverse, i tevhelwa nga Gauteng na KwaZulu-Natal. Mapurovinsi anwe a na u vhanganya ha qualified, adverse, kana disclaimed. Ndivho ndi multifaceted: vhukoni, u vhutshilo ha politiki, vhukoni ha leadership ya admin, na u renga masisteme na maitele. Zwinwe zwa muvhuso wonwe na wonwe wa lusendo ndi uri u khwinisa zwi konzea nga pfanelo ya phurovinsi — fhedzi zwi lavhela u ikanisa nga ntha kha zwivha zwine Auditor-General a zwi bveledza zwa mbeu.

Tshipida: Ndifhani Vhudzuloni Vha Sala Vha Wana Ma-Audit a Hu si Zwavhudi?

Tshipida zwo fanaho zwi bvela kha ngudo dza Auditor-General ngwaha na ngwaha. 1. Maitele a month-end na year-end a konzea. Musi ngudo dza Section 71 zwi rumelwa murahu kana zwi lugiwaho u bva data i sa linganisi na general ledger, mveledzo ya ma-AFS o vhutshilaho i sa vho. 2. Masisteme na maitele a sa leluwi. Vhudzuloni vhanzhi vha sala vha toda ma-spreadsheet, masisteme a khale, kana zwishumiswa zwa u sa vhanganyi zwi sa konze MFMA compliance requirements kana mveledzo ya mSCOA. 3. Zwivha zwa zwikili na vhukoni. 4. U laula muvhuro na receivables. 5. Supply chain na u renga. 6. Governance na oversight. U lugisa tshipida hezwi a si projeke ya ngwaha umwe. Zwi lavhela u tevhela u tou taleli kha how to achieve a clean municipal audit.

Zwinwe Zwi nga Itwa nga Vhudzuloni

• Vhoni audit readiness sa maitele a vhugedi 12. Musani u toda year-end. Khwinisani vhukoni ha u bveledza tshelete. Khwaṱhisedzani chart of accounts i tevhale mSCOA zwavhudi. Khwinisani muvhuro na u kuvhanganya. Budget u itela tshifhinga ya u kuvhanganya i wanala. Konzedzani mvelelo. Shumisani zwikili na masisteme.

Hani Theknoloji i nga Thusa

• Masisteme a vhambanaho na mSCOA. Software ine i konzea mSCOA chart of accounts na u vhanganya segment i shumaho zwa thivhela zwikololo zvinzhi zwa u khethekanya zwi bveledzaho material misstatements. - Section 71 na Section 72 zwa automata. - Muvhuro na billing zwi vhanganywaho. - Audit trails na u ngwala.

Software yo akelwaho u itela vhudzuloni ha Afurika Tshipembe i nga tikedza chart of accounts yo vhambanaho na mSCOA, u bveledza Section 71 na Section 72, na maitele a tikedzaho MFMA compliance.

Thumisano

Mvelelo dza audit ya Auditor-General u itela 2022-23 na mafhungo kha ngudo ya vhukuma ya 2023-24 zwi vheneka: tshifhinga tshi tou elwa, na zwivha zwo fanaho zwi laula. Vhukoni ha u laula tshelete, u bveledza nyimelelo na data ya performance, internal controls, na consequences management zwi bveledza zwigwada zvinzhi. Manomoro — ma-audit 34 o tshena, 110 unqualified na zwigwada, 90 qualified, 6 adverse, 14 disclaimed, na tshifhinga 72.9% ya u kuvhanganya kha budget ya 94.8% — zwi sumbedza zwivha zwa systemic, a si bad luck.

Vhudzuloni vhane vha lavhela u khwinisa vha fanela u vhona audit readiness sa ndivho ya ngwaha yothe, u lugisa tshipida kha u bveledza na muvhuro, na u khwinisa governance. U itela thalutshedzo yo tevhelaho, vhona guide on how to achieve a clean municipal audit, clean audit checklist for 2026, na GRAP standards guide for municipalities. U vhona hani Dolobha i thusa vhudzuloni u bveledza ngudo dza mSCOA-compliant Section 71 na Section 72 kha tshipida tshithihi tsha nne na u tikedza mvelelo ya audit yo vhukuma, explore Dolobha.