Checklist ya Audit yo Tshena 2026 | Ma-Point 50 u itela Tshelete ya Muvhuso wa Lusendo

Kha audit cycle ya 2022-23, fhedzi 34 ya vhudzuloni 257 ha Afurika Tshipembe vho wana audit yo tshena. U vhambana pakati ya mvelelo yo tshena na ipfi ya qualified kana adverse a si document imwe yo siwaho; ndi zwivha zvinzhi zwo nnyenyane kha ma-AFS, u tevhela, u bveledza performance, na internal controls. U pfesesa mvelelo dza zwino dza Auditor-General kha muvhuso wa lusendo zwi thusa u ikanisa tshifhinga ngafhi.

Checklist ya audit yo tshena ya muvhuso wa lusendo u itela 2026 ndi tshipida tshinwe tsha maitele tshigwada yavho ya tshelete tshi nga shumisa pele ha u amba na Auditor-General. Shumisani checklist iyi ya ma-point 50 ya audit yo tshena u khwaṱhisedza tshaka na tshaka ine tshigwada tsha audit tshi do sedza, na u i shumisa kha vhugudi pele ha year-end u re a hu na tshithihi tshi siwa u itela tshifhinga. U itela roadmap yo anga na zwivha zwa Auditor-General zwa u ikanisa, vhona thalutshedzo yavho kha how to achieve a clean municipal audit. U itela mveledzo ya mulayo, vhona MFMA compliance requirements for 2026.

1. Ma-AFS (Zwithu 1-15)

Zwithu hezwi zwi vha na vhukoni na u fhedza ha ma-AFS avho, u vhambana na mSCOA na GRAP, na ma-rekodo a tikedzaho ine Auditor-General a do toda.

• 1. Chart of accounts i vhambana zwavhudi na mveledzo ya zwino ya mSCOA segment na mikhodo ya segment; a hu na mikhodo ya khale kana i sa tevheli i salaho i tshi shumiswa.
• 2. Muvhuro wothe wa ndeme u sumbedzwa nga u vhambana na GRAP 9 (Revenue from Exchange Transactions) na GRAP 23 (Revenue from Non-Exchange Transactions); u khethekanya pakati ya exchange na non-exchange zwo ngwalwaho.
• 3. Asset register i fhedza, i linganiswa na general ledger, na i kundela property, plant na equipment yothe ya ndeme na u khethekanya zwone na segment coding.
• 4. Depreciation na amortisation zwi bveledzwa u shumisa useful lives zwone na ndila; useful lives na residual values zwo sedzwa na zwo ngwalwaho.
• 5. Provisions (sa leave pay, zwinwe zwa mulayo, restoration) zwi sumbedzwa na zwi bveledzwa nga u vhambana na GRAP 19; u bveledza na zwinwe zwa u sedza zwi kha file.
• 6. Cash flow statement i lugiwaho nga u vhambana na GRAP 2; cash flows zwa operating, investing, na financing zwi khethekanywa zwavhudi na zwi linganisa na statement of financial position.
• 7. Ma-notes othe a AFS o lavhelelwaho a vho na o fhedza; pholisi dza accounting zwi bveledzwa na zwi shumiswa nga u fanelaho na ngwaha dza vhukuma.
• 8. Financial instruments (receivables, investments, payables, borrowings) zwi khethekanywa na zwi bveledzwa nga u vhambana na GRAP 104; impairment ya receivables (expected credit losses) i shumiswa hune zwo lavhelelwaho.
• 9. Zwibveledzwa zwa non-cash-generating zwo sedzwa u itela impairment (GRAP 21) hone mibveledzi i vho; zwivha zwa impairment zwi sumbedzwa na zwi bveledzwa.
• 10. Intangible assets (sa software) zwi sumbedzwa na zwi amortised nga u vhambana na GRAP 102; capitalisation vs expense zwo ngwalwaho na zwi fanelaho.
• 11. Ma-AFS a linganisa na general ledger ya ntha na na ngudo dza Section 71 dza in-year; zwivha zwa ndeme zwi talutshedzwa na zwo lugiswa.
• 12. Manomoro a prior-period a comparative zwi ri zwavhudi na restatements zwinwe zwi bveledzwa nga u vhambana na GRAP 3.
• 13. Commitments na contingencies zwi bveledzwa kha ma-notes hune zwo lavhelelwaho; ma-schedule a tikedzaho a wanala u itela audit.
• 14. Zwibveledzwa zwa related-party na zwivhanganyi zwi sumbedzwa, zwi bveledzwa, na zwi bveledzwa nga u vhambana na GRAP 20.
• 15. Statement of financial performance, statement of financial position, na statement of changes in net assets zwi fhedza na zwi cross-cast; ma-notes zwi vhambana na ngudo dza u thoma.

U itela u shumisa thaidzo ya accounting framework, vhona GRAP standards guide for municipalities.

2. U Tevhela (Zwithu 16-30)

Zwithu hezwi zwi vha na mihumbulo ya MFMA, supply chain management, ngudo ya mSCOA, na matanga a u bveledza in-year ine Auditor-General a sedza u itela u tevhela.

• 16. Budget ya ngwaha yo tablelwa na yo tendelwa kha matanga a MFMA; proof ya u tablela na council resolution zwi kha file.
• 17. Ndaulo i kha budget yo tendelwaho; virement i shumiswa fhedzi hune MFMA na milayo ya Treasury zwi tendelaho.
• 18. Ngudo dza Section 71 dza vhugudi zwo rumelwa kha National Treasury na treasury ya phurovinsi yo vhambanaho tshifhingani u itela vhugudi yothe ya ngwaha wa tshelete.
• 19. Ngudo dza Section 71 zwi lugiwaho u bva kha tshipida tshithihi tsha data tsha general ledger; u linganisa pakati ya Section 71 na ma-AFS zwo fhedzwa na zwo ngwalwaho.
• 20. Ngudo ya Section 72 ya vhukati ha ngwaha yo tablelwa kha council na yo rumelwa kha tshifhinga tsho lavhelelwaho; ngudo i vhambana na ma-rekodo a ntha.
• 21. Pholisi ya supply chain management (SCM) na delegations zwi vho, zwo khwiniswa, na zwi vhambana na Municipal Supply Chain Management Regulations.
• 22. U renga wothe u fhira thresholds zwo lavhelelwaho u tevhela maitele a lavhelelwaho (competitive bidding, quotations, kana deviations dzo tendelwaho); u ngwala zwo fhedza na zwo filelwa.
• 23. Bid committees zwo vha na muvhuso na zwo shuma nga u vhambana na milayo ya SCM; minutes na declarations of interest zwi wanala.
• 24. Contract register i ya zwino; ma-contract othe a ndeme a rekodiwaho na vharumi, manomoro, na matanga a u fhedza.
• 25. Unauthorised, irregular, na fruitless na wasteful expenditure zwo sumbedzwa, zwo bveledzwa kha council, na zwo lugiswa nga u vhambana na zwinwe zwa MFMA.
• 26. U khethekanya mSCOA zwo shumiswa nga u fanelaho kha muvhuro, ndaulo, na line items zwa balance sheet kha ngudo dza in-year na ma-AFS.
• 27. Pholisi dza credit control na indigent zwi vho na zwi shumiswa; u kuvhanganya muvhuro na write-offs zwi vhambana na pholisi na budget.
• 28. U shumisa bank na investments zwi tevhela milayo ya Treasury; a hu na ma-account kana investments zwo sa tendelwi.
• 29. Council na ma-meeting a council committee hone zwinwe zwa tshelete zwo tendelwaho zwo minuted zwavhudi; resolutions zwi sedzeka u ya kha u thoma.
• 30. Ma-returns othe a mulayo na zwinwe zwo rumelwaho zwo lavhelelwaho nga National Treasury kana treasury ya phurovinsi u itela ngwaha zwo rumelwaho tshifhingani.

3. U Bveledza Performance (Zwithu 31-40)

Zwithu hezwi zwi vha na SDBIP, APR, na gwada ine Auditor-General a do lavhela u itela data ya performance.

• 31. SDBIP yo tendelwa na yo phatutshedzwa kha tshifhinga tsho lavhelelwaho; i vhambana na budget yo tendelwaho na IDP.
• 32. Zwibveledzi zwoṱhe zwa SDBIP zwi talutshedzwa zwavhudi, zwi nga bveledzwa, na zwi na targets dza verifiable u itela ngwaha.
• 33. Data ya performance i kuvhanganyiwa na i rekodiwa ngwaha yothe; u ikuela u itela mubveledzi na mubveledzi zwo vhaniwa na zwo ngwalwaho.
• 34. APR yo lugiwaho na i sumbedza performance ya nne kha SDBIP; targets na actuals zwi ri zwavhudi na zwi vhambana na SDBIP.
• 35. Ma-evidence file a vho u itela mubveledzi na mubveledzi wa performance wa ndeme; gwada lwa leluwaho u tikedza actuals zwo bveledzwaho.
• 36. A hu na zwibveledzi zwa performance zwa ndeme zwo siwaho kana zwo sa bveledziwi kha APR; thalutshedzo u itela u sa wani zwi neiwaho hune zwi tshi shuma.
• 37. APR yo sedzwa na yo tendelwa nga Municipal Manager na yo tablelwa kha council kha tshifhinga tsho lavhelelwaho.
• 38. Data ya performance kha APR i linganisa kana i vhambana na ngudo dza management na masisteme a tikedzaho.
• 39. Quality assurance kana u sedza nga ntha ha data ya performance zwo itwa pele ha u fhedzisa APR.
• 40. Audit committee yo briefwa kha APR na maitele a u laula performance; zwivha zwinwe zwo ambiwa.

4. Internal Controls (Zwithu 41-50)

Zwithu hezwi zwi vha na control environment: u vhukanwa ha mihumbulo, ma-controls a IT, governance, na u ngwala ine Auditor-General a sedza u itela zwivha zwa ndeme.

• 41. U vhukanwa ha mihumbulo zwo ngwalwaho na zwo shumiswa u itela maitele a vhukoni (sa u vhadza, u wana, u linganisa, zwikhwiniso zwa master data); a hu na muthu umwe u laulaho maitele u fhedza.
• 42. U linganisa bank zwo itwa na zwo sedzwa vhugudi na vhugudi; zwine zwi linganisa zwi sedzwa na zwo cleared kha tshifhinga tsho tendelwaho.
• 43. U linganisa vhakololi na vhakolwa (kundelaho rates na vhakololi vha nyimelelo) zwo itwa na zwo sedzwa; ageing na u tevhela zwo ngwalwaho.
• 44. Ma-IT general controls (access, change management, backup na recovery) zwi vho na zwo ngwalwaho; access rights zwo sedzwa nga tshifhinga.
• 45. Audit committee i lugiswa zwavhudi, i amba sa zwo lavhelelwaho, na i na oversight yo ngwalwaho ya internal audit, vhukoni, na u bveledza tshelete.
• 46. Risk register i ya zwino; vhukoni ha tshelete na ha maitele zwa ndeme zwi sumbedzwa, zwi sedzwa, na zwi vhambanaho na ma-controls a u fhungudza.
• 47. Internal audit plan yo itwa; zwigwada zwo bveledzwa kha audit committee na vhalaula; zwigwada zwa ndeme zwi na maitele a zwithu na vhathihi na matanga.
• 48. Pholisi dza ndeme (tshelete, SCM, u laula assets, credit control, na zwinwe) zwo ngwalwaho, zwo tendelwaho, zwo bveledzwa, na zwi wanala kha vhathihi.
• 49. U laula document na u file (electronic kana hybrid) zwi lugiswa u re gwada lwa audit lu konze u bviswa nga u vhukuma; a hu na ma-document a ndeme o siwaho kana o sa wanale.
• 50. Zwigwada zwa ngwaha wo fhedzaho zwa Auditor-General na ma-point a management letter zwo ambiwa; u lugisa zwo ngwalwaho na zwi nga sumbedzwa kha vha-auditor vha ngwaha zwino.

U Shumisa Checklist iyi ya Audit yo Tshena

Shumisani checklist iyi ya audit yo tshena sa document ya vhutshilo: vhani muthu u itela tshipida na tshipida, bveledzani zwithu musi zwo khwaṱhisedzwa, na bveledzani zwivha zwinwe pele audit i thoma. U vhanganya checklist yo tevhelwaho na u tevhela MFMA zwavhudi na u shumisa GRAP zwavhudi zwi vha muvhuso wavho wa lusendo kha tshipimo tsha vhukuma u itela mvelelo ya audit yo tshena.

Vhona hani Dolobha i thusa vhudzuloni u bveledza ngudo dza mSCOA-compliant Section 71 na Section 72 kha tshipida tshithihi tsha nne na u bveledza ma-AFS a vhambanaho na checklist — explore the platform.