Zwikololo zwa Mbeu zwa mSCOA Classification: 15 zwi Bveledzaho Zwigwada zwa Audit

Zwikololo zwa mSCOA classification ndi tshipida tshinwe tsha maipfi a qualified na adverse audit kha vhudzuloni ha Afurika Tshipembe. Musi muvhuro kana ndaulo i coded kha segment yo khakhi, kana zwikhethembekwa zwi siwi kana zwa khale, ma-AFS a sa sumbedzi vhonani na u lingana. Auditor-General u sedza u tevhela Municipal Standard Chart of Accounts na u bveledza material misstatements musi u khethekanya hu khakhi. Ngudo iyi i bveledza zwikololo 15 zwa mSCOA classification zwi bveledzaho zwa mbeu, ndifhani tshinwe na tshinwe tshi bveledza gwada la Auditor-General, na hani u zwi lugisa. U lugisa zwikololo hezwi zwa fhungudza vhukoni ha audit qualifications na zwi tikedza ndila kha clean municipal audit.

Ndifhani mSCOA classification i ndeme kha mvelelo dza audit

Municipal Standard Chart of Accounts (mSCOA) i talutshedza zwikhethembekwa zwa sumbe zwi tshibveledzwa tshinwe na tshinwe tshi fanela u vha nazwo: item, function, fund, project, region, vote, na costing. U khethekanya hu khakhi kha khethembekwa na khethembekwa zwa fhungudza u nnea ha Section 71 ngudo dza vhugudi, Section 72 ngudo dza vhukati ha ngwaha, na ma-AFS. Ngudo dza Auditor-General dzo tou bveledza u coded kwa segment hu khakhi kana hu sa vhuḓi sa tshipida tsha maipfi a qualified kana adverse. U wana u khethekanya zwone u bva capture u ya kha ngudo zwi ndeme kha how to achieve a clean municipal audit.

Zwikololo 15 zwa Mbeu zwa mSCOA Classification

Zwikololo zwa tevhelaho zwi bvela nga u tou bveledza kha ngudo dza Auditor-General. U itela tshinwe na tshinwe, ri talutshedza phoso, ndifhani zwi bveledza zwigwada, na tshipida tsha u lugisa. U pfesesa mSCOA chart of accounts, hani mSCOA segment classification i shuma, na thalutshedzo ya puo ya vhukuma ya ndi mini mSCOA zwi do thusa tshigwada yavho u zwi thivhela.

1. U shumisa item segment yo khakhi: capital vs operating expenditure

Phoso: Ndaulo ya capital (sa tsumbo u renga zwifhasi, zwishumiswa, kana infrastructure) i posted u shumisa mikhodo ya item ine i vha ya operating expenditure, kana u fhiriselana. Zwibveledzwa zwa operating sa repairs kana consumables zwi coded sa capital.

Ndifhani zwi bveledza gwada la AG: Auditor-General u lavhelela capital na operating expenditure zwi vhukanwe zwavhudi nga mSCOA na GRAP. U khethekanya item hu khakhi zwi khakhula statement of financial performance na balance sheet (assets vs expense), na zwi nga bveledza material misstatement ya surplus/deficit na manomoro a assets.

Tshipida: Shumisani mikhodo ya mSCOA item yo lavhelelwaho u itela capital acquisitions (sa u renga PPE) na u itela operating expenditure (sa repairs, consumables, mishumo). Bveledzani mapping ya zwibveledzwa zvaṋu kha ndaulo ya vhukuma ya item na gudisani vhathihi kha u vhambana capital na operating.

2. U khethekanya ma-grants hu khakhi: conditional na unconditional (fund segment yo khakhi)

Phoso: Ma-conditional grants (sa tsumbo MIG, equitable share na zwikondishini) a rekodiwaho kha fund yo khakhi, kana ma-unconditional grants a vhanganywa na conditional grants kha fund imwe u re zwikondishini zwi sa sedzwe.

Ndifhani zwi bveledza gwada: MFMA na National Treasury zwi lavhela ma-conditional grants u sumbedzeka na u shumiswa nga u vhambana na zwikondishini. U allocated fund segment hu khakhi zwi konzea u sumbedza u tevhela zwikondishini zwa grant na zwi bveledza zwigwada kha ngudo ya grant.

Tshipida: Allocated grant na grant kha fund segment yo lavhelelwaho sa mveledzo yavho ya fund yo tendelwaho na thalutshedzo ya National Treasury. Khwaṱhisedzani uri ma-conditional grants a kha ma-fund (kana na mikhodo ya projeke/programme) a tendelaho AG u khwaṱhisedza u tevhela zwikondishini. Linganisani muvhuro na ndaulo ya grant nga fund na projeke nga u tou taleli.

3. U shumisa mikhodo ya “zwinwe” nga pfanelo ya u khethekanya zwa no bveledzwaho

Phoso: Zwibveledzwa zwi posted kha mikhodo ya catch-all sa “other revenue,” “other expenditure,” kana “sundry” nga pfanelo ya mikhodo ya mSCOA item na function zwi shumaho.

Ndifhani zwi bveledza gwada: AG na National Treasury vha toda u khethekanya ho tevhelaho u itela u vhambedza na u vheneka. U shumisa “other” mikhodo nga u anga zwa fhungudza ndeme ya ma-AFS na ngudo dza Section 71 na zwo tou bveledzwa sa weakness ya u khethekanya.

Tshipida: Sedzani ndaulo ya mSCOA item na function na vhambedzani mbeu na mbeu ya tshibveledzwa muvhuso wavho wa lusendo u i processa kha mukhodo wo no bveledzwaho. Bvisani kana u fhungudza mikhodo ya “other”; hone tshibveledzwa tshi sa nane zwavhudi, ngwalani ndivho na shumisani mukhodo wo no bveledzwaho wo vhukati. Shumisani ngudo dza tshifhinga kha u shumisa “other” na u lugisa postings.

4. U sa khwinisi project segment musi ma-projeke a fhedza kana a valwa

Phoso: Ndaulo i sala i posted kha mikhodo ya projeke u itela ma-projeke a fhedzwaho, a valwaho, kana a sedziswaho. Ma-phase matswa kana ma-projeke matswa a shumisa mikhodo ya khale nga u sa vali projeke ya khale.

Ndifhani zwi bveledza gwada: Ngudo ya projeke (sa tsumbo kha conditional grants kana ma-programme a capital) i fanela u sumbedza tshipimo tsha projeke tsha nne. Mikhodo ya projeke ya khale kana yo khakhi zwi khakhula ngudo dza projeke na zwi konzea AG u khwaṱhisedza uri ma-projeke a grant-funded a rekodiwaho zwavhudi.

Tshipida: Bveledzani project register na tshipimo tsha open/closed tsha vheneka na matanga a shumaho. Musi projeke i fhedza kana i valwa, misani u posta kha project code iyo na khethekani postings zwinwe zwo khakhi. Shumisani project segment fhedzi u itela ma-projeke a shumaho, a talutshedzwaho na khwaṱhisedzani chart of accounts yavho i khwiniswa musi ma-projeke a valwa.

5. U vhanganya ma-function segments (sa tsumbo governance vs community services)

Phoso: Ndaulo kana muvhuro zwo allocated kha function yo khakhi — sa tsumbo zwibveledzwa zwa community services zwo coded kha governance kana admin, kana muvhuro wa maḓi wo coded kha function yo fhambanaho.

Ndifhani zwi bveledza gwada: Segment reporting ya function i shumiswa u sumbedza ndaulo na muvhuro wa tshaka na tshaka ya nyimelelo. Mikhodo ya function yo khakhi zwi khakhula segment reporting, zwa fhungudza u vhambedza na vhudzuloni zwinwe, na zwi nga bveledza material misstatement kha segment note.

Tshipida: Talutshedzani milayo yo vheneka ya mukhodo wa function u shuma kha mbeu na mbeu ya activity na muvhuro. Gudisani vhalaula budget na vhathihi vha tshelete kha u khethekanya function. Linganisani zwivhanganyi zwa function kha zwinwe zwine na zwi lavhelela na u sedza zwivha.

6. U lovha u shumisa region segment yo lavhelelwaho u itela ndaulo ya ward-based

Phoso: Hune muvhuso wa lusendo u bveledza nga ward kana region, ndaulo (sa tsumbo ndaulo ya ward allocation, ma-projeke a region) i posted nga u sa vho region segment yo lavhelelwaho kana na region code yo khakhi kana default.

Ndifhani zwi bveledza gwada: Ngudo ya geographic nga u vhanzhi i lavhelelwa u itela ngudo ya grant, oversight ya council, kana u bveledza kha vhathihi. Mikhodo ya region yo sa vho kana yo khakhi zwi konzea ngudo dza geographic u sa vhutshilaho na zwi nga bveledza zwigwada kha u fhedza na u nnea ha segment disclosure.

Tshipida: Sumedzani zwibveledzwa zwoṱhe zwi fanelaho u vha na region segment (sa tsumbo zw allocations zwa ward-based, ma-projeke a region). Khwaṱhisedzani uri region segment i lavhelelwa u itela mbeu idzo dza zwibveledzwa kha sisteme yavho na uri vhathihi vha nange ward kana region yo lavhelelwaho. Linganisani zwivhanganyi zwa region kha ngudo dza ward allocation na u lugisa misallocations.

7. U allocated costing segment hu khakhi (zwibveledzwa zwa indirect zwo allocated kha ma-cost centre o khakhi)

Phoso: Zwibveledzwa zwa indirect kana overhead (sa tsumbo IT, HR, tshelete) zwo allocated kha costing segment yo khakhi kana cost centre, kana zwo sa allocated nga u fanelaho, u re costing ya nyimelelo na u bveledza ma-tariff zwi khakhi.

Ndifhani zwi bveledza gwada: Costing segment i tikedza cost allocation na activity-based costing. U allocated hu khakhi zwi khakhula u analisa cost recovery na zwi nga khakhula u lingana ha ma-tariffs na ma-subsidies. AG a nga bveledza kha vhutshilo ha data ya costing i shumiswaho u itela pricing na budgeting.

Tshipida: Ngwalani methodology yavho ya cost allocation (sa tsumbo allocation keys u itela nyimelelo dza shared) na u i shumisa nga u fanelaho. Shumisani costing segment u vha zwibveledzwa zwa indirect kha ma-cost centre kana ma-activity zwone. Sedzani allocations nga u tou taleli ngwaha na khwaṱhisedzani zwi vhambana na methodology yo bveledzwaho kha ma-AFS.

8. Zwikololo zwa u khethekanya muvhuro (exchange vs non-exchange revenue)

Phoso: Exchange revenue (sa tsumbo u rengisa maḓi, rates) i khethekanywa sa non-exchange revenue (sa tsumbo ma-grants, ma-subsidies), kana u fhiriselana. Mikhodo ya item u itela muvhuro a i vhambani na economic substance ya tshibveledzwa.

Ndifhani zwi bveledza gwada: GRAP na mSCOA zwi lavhela muvhuro u khethekanywa zwavhudi sa exchange kana non-exchange. U khethekanya hu khakhi zwi khakhula revenue note, segment reporting, na zwi nga bveledza material misstatement na u sa tevheli framework ya u bveledza.

Tshipida: Shumisani mikhodo ya mSCOA item yo lavhelelwaho u itela mbeu na mbeu ya muvhuro: exchange revenue (rates, service charges, interest, na zwinwe) vs non-exchange (ma-grants, ma-subsidies, zwine zwa neiwaho). Gudisani vhathihi vha revenue na khwaṱhisedzani sisteme yavho ya revenue (billing, grants register) i feeda general ledger na mikhodo ya item na fund zwone u bva u thoma.

9. U sa khethekanya zwibveledzwa zwa vhathihi kha mikhodo ya item zwone

Phoso: Mishumo, zwine zwa thusa, mishumo ya leave, kana zwibveledzwa zwinwe zwa vhathihi zwi posted kha mikhodo ya generic kana yo khakhi (sa tsumbo “other expenditure”) nga pfanelo ya mikhodo ya mSCOA item zwa zwibveledzwa zwa vhathihi (sa tsumbo basic salary, overtime, medical aid, pension contributions).

Ndifhani zwi bveledza gwada: Zwibveledzwa zwa vhathihi ndi line item khulwane kha ndaulo ya muvhuso wa lusendo. U khethekanya item hu khakhi zwi khakhula ma-AFS na zwi konzea u vhambedza zwibveledzwa zwa vhathihi kha vhudzuloni kana u analisa mveledzo ya costing. AG u tou sedza uri zwibveledzwa zwa vhathihi zwi khethekanywa na zwi bveledzwa zwavhudi.

Tshipida: Vhambedzani zwikhethembekwa zwoṱhe zwa payroll (basic salary, allowances, benefits, leave, na zwinwe) kha mikhodo ya mSCOA item zwone. Khwaṱhisedzani payroll kana sisteme ya HR i posta kha general ledger na mikhodo ya item (na function, fund) zwone. Linganisani zwivhanganyi zwa payroll kha ledger nga item na u lugisa postings zwinwe zwo khethekanywaho hu khakhi.

10. U shumisa mbeu dza fund dzo khakhi u itela nyimelelo dza ring-fenced

Phoso: Muvhuro kana ndaulo u itela nyimelelo ya ring-fenced (sa tsumbo maḓi, gesi, sanitation) i rekodiwaho kha operating fund kana kha fund yinwe ya nyimelelo, nga pfanelo ya fund yo no bveledzwaho ya ring-fenced.

Ndifhani zwi bveledza gwada: MFMA na pholisi ya tshelete ya muvhuso wa lusendo zwi lavhela ma-fund a ring-fenced u rekodiwa zwa vhukati. U vhanganya ma-fund zwi khakhula ngudo dza fund, zwa fhungudza u analisa tariff na cost recovery, na zwi nga bveledza zwigwada zwa u sa tevheli.

Tshipida: Konzedzani milayo ya fund segment u re muvhuro na ndaulo zwoṱhe zwa nyimelelo ya ring-fenced zwi posted kha fund yo lavhelelwaho. Musani u tendela muvhuro wa maḓi kana ndaulo ya gesi, sa tsumbo, u postwa kha operating fund nga pfanelo ya u sedza, u tendelwa. Linganisani fund na fund kha muvhuro na ndaulo zwo lavhelelwaho na u sedza misallocations.

11. Ndaulo ya projeke ya capital yo sa vhambanahi na project segment yo lavhelelwaho

Phoso: Ndaulo kha ma-projeke a capital (sa tsumbo infrastructure) i posted nga u sa vho project segment kana na project code yo khakhi kana generic, u re ngudo ya level ya projeke i sa vhambani na ndaulo ya nne.

Ndifhani zwi bveledza gwada: Ma-projeke a capital, nga u khathuhela a funded nga conditional grants, a fanela u sedzwa kha ledger. Mikhodo ya projeke yo sa vho kana yo khakhi zwi thivhela AG u khwaṱhisedza uri zwikondishini zwa grant zwi fulufhedzwa na uri ngudo ya projeke i nne.

Tshipida: Lavhelani project segment yo nnea u itela ndaulo yothe ya projeke ya capital. Bveledzani ndaulo ya ma-projeke na mikhodo dza u no bveledzwaho na khwaṱhisedzani u renga na u vhadza u itela ma-projeke zwi shumisa project code yo lavhelelwaho. Linganisani ndaulo ya projeke kha project register na kha ma-schedule a ngudo ya grant.

12. Repairs na maintenance vs u khwinisa capital — u khethekanya hu khakhi

Phoso: Repairs na maintenance (operating expenditure) zwi capitalised, kana u khwinisa capital (sa tsumbo zwikhwiniso zwi bveledzaho useful life kana vhukoni) zwi expensed sa repairs. U shumisa item na asset zwi sa fanani na GRAP na mSCOA.

Ndifhani zwi bveledza gwada: U vhambana pakati ya capital na expense u sedzwa nga AG. U khethekanya hu khakhi zwi khakhula statement of financial performance na balance sheet (assets na depreciation) na ndi tshipida tsha mbeu tsha material misstatement.

Tshipida: Shumisani pholisi yo vheneka u itela capital vs repairs: nga u vhanzhi, repairs na maintenance dza masiari ndi expense; u sedza kana zwikhwiniso zwi bveledzaho vhutali kana vhukoni ndi capital. Gudisani vhathihi na khwaṱhisedzani mikhodo ya item zwone (na u sumbedza asset, hune zwi tshi shuma) zwi shumiswa. Ngwalani thikhedzo dza ndeme u itela AG.

13. Ndaulo ya prepaid na accruals yo sa khethekanywi zwavhudi

Phoso: Ma-prepayments (sa tsumbo insurance, subscriptions) kana ma-accruals (sa tsumbo leave, nyimelelo dzo wanwaho fhedzi dza sa invoiced) a khethekanywi na item yo lavhelelwaho, function, kana fund segment, kana zwo postiwaho kha suspense kana ma-account o khakhi.

Ndifhani zwi bveledza gwada: Ma-prepayments na ma-accruals zwa vha tshipida tsha statement of financial position na zwi fanela u khethekanywa zwavhudi u itela ma-AFS u fhedza. U allocated segment hu khakhi kana hu sa vho zwi nga bveledza material misstatement kha current assets/liabilities na kha u sumbedza expense.

Tshipida: Khwaṱhisedzani uri ma-journal a prepayment na accrual zwi shumisa logic ya segment yo fanaho (item, function, fund) na expense kana muvhuro wa ntha. Allocated kha cost centre na tshifhinga zwone. Linganisani ma-prepayments na ma-accruals kha ma-schedule a tikedzaho na khwaṱhisedzani a si kha ma-account a generic “suspense” kha year-end.

14. Ma-transfers pakati ya ma-department nga u sa elimine zwavhudi

Phoso: Ma-transfers pakati ya ma-department, ma-fund, kana ma-cost centre a rekodiwaho nga ndila ine i vhanganya muvhuro kana ndaulo hafhu, kana elimination entries zwo lavhelelwaho u itela group kana segment reporting zwo sa vho kana zwo khakhi.

Ndifhani zwi bveledza gwada: Ma-transfers pakati ya ma-department kana pakati ya ma-fund a fanela u eliminiwa kana u bveledzwa zwavhudi u re zwivhanganyi zwa consolidated zwi sa bveledziwe nga u anga. U lovha u elimina kana u khethekanya zwavhudi zwi bveledza material misstatement kha segment na fund reporting.

Tshipida: Talutshedzani milayo yo vheneka ya hani ma-internal transfers a coded (sa tsumbo mikhodo ya item zwa u itela ma-transfers) na khwaṱhisedzani uri elimination entries zwi postiwaho hune zwo lavhelelwaho u itela consolidated reporting. Linganisani u vhanganya kwa ma-transfers pakati ya ma-department/ma-fund na ngwalani methodology ya elimination u itela AG.

15. U lovha u khethekanya hafhu items musi milayo ya mSCOA i khwiniswa

Phoso: National Treasury i khwinisa mveledzo ya mSCOA (mikhodo mitswa, mikhodo yo vhidzwa kana yo bviswa), fhedzi muvhuso wa lusendo u sala a shumisa mikhodo ya khale kana u sa vhambedzi data ya zwino kha mveledzo ntswa.

Ndifhani zwi bveledza gwada: U tevhela mSCOA zwi amba u shumisa mveledzo ya zwino, yo phatutshedzwaho. U shumisa mikhodo yo sedziswaho ndi u sa tevheli na zwi nga bveledza u lovha u linganisa na Section 71 na ma-template a AFS, zwi bveledzaho zwigwada zwa ndeme.

Tshipida: Sedzani ma-circulars a National Treasury na zwikhwiniso zwa mSCOA. Musi chart of accounts i khwiniswa, khwinisani sisteme yavho, vhambedzani mikhodo ya khale kha mitswa, na khethekani prior-period balances arali zwo lavhelelwa. Shumisani gap analysis murahu ha khwiniso na kha ngwe na ngwe na gudisani vhathihi kha zwikhwiniso. Software ine i bveledzwa u itela zwikhwiniso zwa mSCOA zwa fhungudza vhukoni ha u sala murahu.

Hani software yo tevhelaho mSCOA i fhungudza zwikololo zwa u khethekanya

Zwikololo zvinzhi zwa mSCOA classification zwi bvelea nga uri zwibveledzwa zwi capturewi manually nga u sa khwaṱhisedzi kha segment ya vhukuma na u vhanganya mikhodo. Software ya muvhuso wa lusendo yo tevhelaho mSCOA i lugisa hezwi nga u vha chart of accounts na milayo ya u khwaṱhisedza kha sisteme: u vhanganya segment u sa shumi zwi kanedzwa kha entry, zwikhethembekwa zwo lavhelelwaho zwi konzedzwa u itela mbeu dza zwibveledzwa zwi shumaho, na ngudo zwi bveledzwa u bva kha data yo fanaho yo khethekanywaho ine i feeda general ledger na Section 71.

Zwo a si bvisa u toda vhathihi vha gudiswaho na maitele o vheneka, fhedzi zwi thivhela tshipida tshikhulwane tsha zwikololo zwi bvelelanga kha year-end kana nga tshifhinga tsha audit ya Auditor-General. Vhudzuloni vhane vha vhanganya pholisi dzo vheneka, u gudisa segment, na masisteme a konzea mikhodo i shumaho vha kha tshipimo tsha vhukuma u khwinisa mvelelo dza audit na u fulufhedza MFMA compliance zwinwe zwa u bveledza.

Thumisano

Zwikololo 15 zwa mbeu zwa mSCOA classification zwa ntha zwi nga thivhelwa nga pholisi dzo vheneka, u gudisa, na masisteme zwone. U zwi lugisa nga maitele zwa fhungudza vhukoni ha zwigwada zwa Auditor-General na zwi tikedza ndivho ya audit yo tshena. U itela framework ntha, vhona mSCOA chart of accounts guide, mSCOA segment classification explained, na what is mSCOA plain-language guide; u itela audit readiness, vhona how to achieve a clean municipal audit. U vhona hani platform yo no bveledzwaho i nga thusa muvhuso wavho wa lusendo u fhungudza zwikololo zwa mSCOA classification na u bveledza ngudo dza Section 71 na Section 72 kha tshipida tshithihi tsha nne, explore Dolobha.