Zwinwe zwa MFMA zwo Lavhelelwaho: Zwinwe Muvhuso Wonwe na Wonwe wa Lusendo u Fanela u Zwi Divha kha 2026

Kha audit cycle ya 2022–23 ya muvhuso wa lusendo, fhedzi 34 ya vhudzuloni 257 na zwibveledzwa zwa muvhuso wa lusendo vho wana audit yo tshena kha Auditor-General. Ndi 16%. Zwinwe zwo facing maipfi a qualified, disclaimers, kana zwigwada zwa adverse. Section 139 interventions, hune phurovinsi i tshenela u lugisa muvhuso wa lusendo wo lovhaho, zwi sala zwi tshi vha mvelelo ya u sa tevheli u tou taleli. U itela vhalaula vha muvhuso, ma-CFO, na vhathihi vha tshelete, u pfesesa na u fulufhedza zwinwe zwa Municipal Finance Management Act (MFMA) zwo lavhelelwaho a zwi optional — ndi mveledzo ya u laula tshelete na u vhambana pakati ya muvhuso wa lusendo wo vhutshilaho na u tshenela.

Thalutshedzo iyi i bveledza zwinwe MFMA zwi lavhela, mihumbulo i ndeme kha 2026, na hani u thivhela u lovha u tevhela zwine Auditor-General a zwi vhona ngwaha na ngwaha. Nga u vha mutsha kha tshelete ya muvhuso wa lusendo kana u khwinisa nwielo yavho, ndivho ndi ya maitele: divhani milayo, fulufhedzani matanga, na vhani ma-controls a tikedzaho ma-audit o tshena na u bveledza nyimelelo zwavhudi.

Ndi Mini MFMA?

Municipal Finance Management Act (MFMA), Act 56 wa 2003, ndi mulayo mukulu u laulaho hani vhudzuloni ha Afurika Tshipembe vha laula tshelete. I thoma u shuma nga ma-phase u bva 2004 na i vha kha vhudzuloni vhoṱhe na zwibveledzwa zwa muvhuso wa lusendo. U vhanganya na Municipal Systems Act na milayo na ma-circulars a National Treasury, MFMA i vha framework ya budgeting, muvhuro na ndaulo, supply chain management, ngudo ya tshelete, na u ikuela.

Kha puo ya vhukuma: MFMA i ri vhani vha ikuelaho u itela mini, hani budget i fanela u lugiwa na u tendelwa, hani u shumisa na muvhuro zwi fanela u laulwa, na zwinwe zwi fanelaho u bveledzwa na tshifhinga. I talutshedza na unauthorised, irregular, na fruitless na wasteful expenditure na i lavhela vhudzuloni u zwi thivhela na u zwi lugisa. U tevhela a si mihumbulo ya mulayo fhedzi; ndi zwine zwa thusa makoncila, vhagedi, na vho rengi u vha na vhutshilo uri tshelete ya muvhuso wa lusendo i laulwa zwavhudi. U itela hani MFMA i vhambana na chart of accounts ya muvhuso wa lusendo, vhona what is mSCOA plain-language guide na mSCOA chart of accounts guide.

Mihumbulo ya Ndeme ya MFMA ya U Tevhela

Maitele a U Laula Tshelete

MFMA i vha na maitele o vheneka. U wana hezwi zwone ndi tshipida tsha u thoma kha u tevhela MFMA.

Municipal Manager — Accounting officer; u ikuela nga u thetshelesa u laula tshelete na u tevhela. U fanela u khwaṱhisedza uri muvhuso wa lusendo u na na u bveledza u laula tshelete na vhukoni, internal audit, na internal control.
Chief Financial Officer (CFO) — U ikuela u laula budget, muvhuro, ndaulo, assets, na liabilities; na u luga ma-AFS na ngudo. CFO u fanela u tikedza Municipal Manager na u khwaṱhisedza uri vhathihi vha tshelete vha na zwikili na masisteme u fulufhedza zwinwe zwa MFMA.
Mayor — Muthu wa politiki; u bveledza budget ya ngwaha na vhukati ha ngwaha budget na u sedza performance; a nga kona u tshenela kha admin ya masiari kana mihumbulo ya Municipal Manager kana CFO.
Council — I tendela budget, i tendela ma-contract na zwikhwiniso zwinwe, na i sedza performance. Council i fanela u wana na u sedza ngudo zwo lavhelelwaho nga MFMA.

Zwinwe zwa Budget (Sections 16–33)

MFMA i bveledza hani budget i fanela u lugiwa, u tablelwa, na u tendelwa.

U luga — Municipal Manager, a tikedzwa nga CFO, u fanela u luga budget ya ngwaha u itela ngwaha wa tshelete u toda (na multi-year revenue na expenditure framework hune zwo lavhelelwaho). Budget i fanela u vha kha format yo laulwaho nga National Treasury na i fanela u vha ya nne na i funded.
U tablela — Mayor u fanela u tablela budget kha Council pele ha u thoma ngwaha wa tshelete (nga 31 March). Council a i koni u tendela budget i sa tablelwi tshifhingani nga pfanelo ya MEC u tendela u tablela murahu.
U tendela — Council i fanela u tendela budget pele ha 1 July. Arali i sa tende, muvhuso wa lusendo a u koni u shumisa tshelete nga pfanelo ya zwinwe zwa emergency na statutory, na phurovinsi i nga tshenela.

U Laula Muvhuro na Ndaulo (Sections 34–50)

Vhudzuloni vha fanela u kuvhanganya muvhuro zwavhudi na u shumisa fhedzi nga u vhambana na budget yo tendelwaho na milayo ya MFMA.

Muvhuro — Billing, credit control, na u laula indigent zwi fanela u vha hone. Zwinwe zwa muvhuro kha budget zwi fanela u wanala; Auditor-General u tou bveledza u bveledza muvhuro nga u anga na u kuvhanganya hu si zwavhudi sa tshipida tsha u konzea tshelete.
Ndaulo — A hu na ndaulo nga pfanelo ya budget allocation yo tendelwaho. Zwinwe (sa ma-orders na ma-contracts) zwi fanela u vha kha budget. Virement (u sedza pakati ya ma-vote) zwi tendelwa fhedzi kha framework yo bveledzwaho nga Act na milayo ya Treasury.
U laula tshelete — Muvhuso wa lusendo u fanela u bveledza liquidity yo leluwaho u fulufhedza mihumbulo.

Supply Chain Management (Sections 111–119)

Supply chain management (SCM) i fanela u vha yo lingana, yo vheneka, yo vheneka, competitive, na cost-effective. MFMA na Municipal Supply Chain Management Regulations zwi bveledza: tshifhinga competitive bidding i lavhelelwaho na tshifhinga maitele anwe a u renga (sa quotations, sole source) a nga shumiswa; hani u thoma na u shumisa bid committees na zwinwe zwi tendelwaho; hani u lugisa deviations na u renga ha emergency; zwinwe zwa u laula contract na u bveledza.

Mihumbulo ya U Bveledza Tshelete

U bveledza ndi hone vhudzuloni vhanzhi vha konzea. Matanga ndi a konzea na zwine zwi bveledzwa zwi laulwa.

Section 71: Ngudo dza vhugudi dza budget — Municipal Manager u fanela u rumela kha National Treasury, phurovinsi yo vhambanaho, na Auditor-General ngudo ya vhugudi ya budget ya muvhuso wa lusendo na muvhuro na ndaulo ya nne. Ngudo i fanela u fhi kha National Treasury kha maḍuvha 10 a u shuma murahu ha u fhedza vhugudi. Heyi ndi tshipida tshinwe tsha zwinwe zwa MFMA zwo lavhelelwaho zwi sedzwaho: u rumela Section 71 murahu kana hu si zwavhudi zwi sedzwa na zwi bveledzwa kha vhathihi.
Section 72: U sedza budget na performance vhukati ha ngwaha — Mayor u fanela u tablela kha Council u sedza budget na performance vhukati ha ngwaha u itela ngwaha wa tshelete wa zwino. Zwi fanela u rumelwa nga 25 January ngwaha na ngwaha. U sedza u fanela u sumbedza tshifhinga kha budget na zwipikwa zwa performance zwa muvhuso wa lusendo na u sumbedza zwikhwiniso zwo lavhelelwaho.
Section 126: Ma-AFS — Municipal Manager u fanela u luga ma-AFS kha vhugedi 2 murahu ha u fhedza ngwaha wa tshelete (sa tsumbo nga 31 August u itela year-end ya 30 June). Ma-AFS a fanela u vha kha format yo laulwaho nga National Treasury na u rumelwa u itela audit.
Section 121: Ngudo ya ngwaha — Municipal Manager u fanela u luga ngudo ya ngwaha na u i rumela kha Council na Auditor-General. Ngudo ya ngwaha i fanela u rumelwa kha vhugedi 7 murahu ha u fhedza ngwaha wa tshelete (sa tsumbo nga 31 January u itela year-end ya 30 June). Zwi kundela ma-AFS, gwada la audit, na ngudo kha performance na governance.

Thalutshedzo yo tevhelaho kha zwine zwi bveledzwa na format ya ngudo dza vhugudi na vhukati ha ngwaha zwi wanala kha Section 71 monthly report guide na Section 72 mid-year report guide.

Unauthorised, Irregular, na Fruitless na Wasteful Expenditure (Section 32)

Section 32 ya MFMA i lavhela Municipal Manager u bva maitele a tendelwaho u thivhela unauthorised, irregular, na fruitless na wasteful expenditure. Unauthorised expenditure — ndaulo i sa vhambanaho na budget yo tendelwaho kana i fhira vote kana allocation. Irregular expenditure — ndaulo yo khakhi mulayo kana pholisi ya supply chain management. Fruitless na wasteful expenditure — ndaulo ine na nga i thivhela arali na bva ntha yo tendelwaho (sa tsumbo ma-penalties a u vhadza murahu, u ya hu sa lavhelelwi). Municipal Manager u fanela u sedza na u bveledza ndaulo iyo, u bva maitele a disciplinary hune zwi lavhelelwaho, na u wana zwine zwa lovheleaho hune zwi konzea.

Khaledzi ya MFMA: Matanga na Matanga a Ndeme

U lovha matanga ndi u lovha u tevhela nga u tou bveledza. Shumisani hezwi sa reference yo vhukuma; khwaṱhisedzani matanga kha ma-circulars a National Treasury a zwino na year-end ya muvhuso wavho wa lusendo.

Matanga	Zwinwe
31 March	Mayor u tablela budget ya ngwaha kha Council
Pele ha 1 July	Council i tendela budget ya ngwaha
Maḍuvha 10 a u shuma murahu ha u fhedza vhugudi	Section 71 ngudo ya vhugudi ya budget kha National Treasury, treasury ya phurovinsi, na Auditor-General
25 January	Section 72 u sedza budget na performance vhukati ha ngwaha u tablelwa kha Council
31 August (u itela year-end ya 30 June)	Ma-AFS a lugiwaho na a rumelwaho u itela audit (Section 126)
31 January (u itela year-end ya 30 June)	Ngudo ya ngwaha yo rumelwaho (Section 121)

U itela ndaulo yo fhedzaho ya zwinwe zwa MFMA, vhalelani MFMA reporting calendar for 2026–27. Bveledzani khaledzi yavho ya u tevhela na u vha muthu u itela zwinwe na zwinwe.

U Lovha u Tevhela MFMA zwi Sumbedzwaho nga Auditor-General

Ngudo dza Auditor-General dzo tou bveledza mbeu dzo fanaho dza u lovha. U lugisa hezwi zwi do khwinisa tshipimo yavho ya u tevhela MFMA.

Section 71 submissions zwa murahu kana zwa hu si zwavhudi — U rumela murahu ha matanga a maḍuvha 10 a u shuma kana na zwikololo zwa ndeme. Zwi bvelea nga masisteme a sa vhanganyi, u re-key manually, kana u sa vha na muthu u ikuelaho.
Ma-AFS na ma-rekodo a tikedzaho a si zwavhudi — Ma-working papers o sa vho kana o sa fhedzi, u khethekanya zwine zwa bveledzwa hu khakhi, na u linganisa hu si zwavhudi.
Supply chain management yo konzea — U sa ngwali zwavhudi ha maitele a u renga, deviations zwi sa tendelwi zwavhudi, na u laula contract hu si zwavhudi zwi bveledza irregular expenditure.
U sa vha na mvelelo u itela u khakha — U lovha u sedza na u shuma kha unauthorised, irregular, na fruitless na wasteful expenditure. MFMA i lavhela Municipal Manager u shuma; u tevhela u tou taleli na discipline zwi tikedza mvelelo ya u tevhela.
Zwithu zwa ndeme zwi sa vho kana zwi sa nane zwikili — CFO kana zwinwe zwa tshelete zwa ndeme zwi sa vho kana zwi tshi shuma. MFMA i toda vhuthihi vha vhukoni, vha vhutshilaho; u sedza nga u anga kana u shuma zwi khulisa vhukoni ha u lovha matanga na ma-controls o konzea.
U bveledza muvhuro nga u anga na u kuvhanganya hu si zwavhudi — Ma-budget a lugiwaho kha zwinwe zwa muvhuro zwi sa wanali na credit control yo konzea. Mvelelo ndi cash shortfalls na u sa koni u vhadza vhakhololi kana u fundedza maitele.

Hani u Khwinisa U Tevhela MFMA: Maitele a Maitele

Vhani muthu u itela zwinwe na zwinwe — U itela zwinwe na zwinwe zwa MFMA (Section 71, Section 72, AFS, ngudo ya ngwaha, SCM key controls), vhani muthu u ikuelaho na muthu u sedzaho. Ngwalani kha compliance matrix kana responsibility schedule.
Shumisani khaledzi ya u tevhela — Bveledzani khaledzi na matanga othe a mulayo na milestones ya nga hone (sa tsumbo “draft Section 71 nga day 7”). Sedzani nga vhugudi na Municipal Manager na CFO.
Khwinisani maitele a month-end na year-end — Standardisani maitele a u vala, reconciliation checklists, na maitele a u sedza. Fhedzani u linganisa pele ha u rumela Section 71 u re manomoro ane na a bveledza ndi ao ane na do shumisa kha ma-AFS.
Shumisani zwikili na vhukoni — Khwaṱhisedzani vhathihi vha tshelete na SCM vha gudiswa MFMA, milayo ya Treasury, na mSCOA. Shumisani CIGFARO, IMFO, kana ma-workshop a National Treasury hune zwi wanala. Lugisani u tevhelana kha zwithu zwa ndeme.
Konzedzani SCM — Sedzani delegation of authority, maitele a deviation, na contract register. Khwaṱhisedzani thikhedzo na thikhedzo ya u renga i ngwalwaho na uri audit trails zwi fhedza.
Shumisani kha u khakha — Sedzani zwoṱhe zwine zwa sumbedzwa unauthorised, irregular, na fruitless na wasteful expenditure; bveledzani kha Council na AG; bvani maitele a disciplinary na u wana hune zwi lavhelelwaho. Hezwi zwi sumbedza uri u tevhela zwi ndeme.
Shumisani gwada la audit sa ndaulo ya zwithu — Vhoni zwigwada zwa ngwaha wo fhedzaho zwa audit sa roadmap. Lugisani zwigwada zwi tou bveledzwa u thoma; murahu lugisani zwivha zwa tshipida. Sedzani tshifhinga na bveledzani kha audit committee na Council.

U itela ndila yo lugiswaho ya u khwinisa mvelelo dza audit, vhona guide on how to achieve a clean municipal audit.

Hani Theknoloji i Tikedza U Tevhela MFMA

Maitele a manual, ma-spreadsheet, na masisteme a khale a sa amani zwi konzea u fulufhedza zwinwe zwa MFMA tshifhingani na nga u nnea. Theknoloji a i koni u sedza governance zwavhudi na vhathihi vha na zwikili, fhedzi i nga fhungudza mureo na vhukoni ha phoso. Automated reporting — Masisteme a bvisaho data kha general ledger na budget na u bveledza Section 71 na Section 72 returns kha format yo laulwaho zwa fhungudza u re-key na u kedza. Real-time dashboards — U vhona budget vs muvhuro na ndaulo ya nne, tshipimo ya cash, na key ratios zwi thusa CFO na Municipal Manager u sumbedza zwivha nga u tou bvela. Audit trails — Sisteme ya u laula tshelete yo lavhelelwaho i rekoda vhani vha ite mini na tshifhinga. mSCOA alignment — Software yo akelwaho kana yo lugiswaho u itela chart of accounts ya muvhuso wa lusendo na ma-frameworks a u bveledza zwa fhungudza u khethekanya hu khakhi na zwa khwinisa month-end na year-end closing.

Zwithu na References

National Treasury — MFMA — mfma.treasury.gov.za — Milayo, ma-circulars, ma-frameworks, na thalutshedzo.
Municipal Finance Management Act, Act 56 wa 2003 — Act ntha; vhalelani Sections 16–33 (budget), 34–50 (muvhuro na ndaulo), 71–72 (u bveledza), 111–119 (SCM), 121 (ngudo ya ngwaha), 126 (AFS), na 32 (unauthorised/irregular/fruitless na wasteful expenditure).
Auditor-General South Africa — agsa.co.za — Ngudo dza vhukuma kha muvhuso wa lusendo, mvelelo dza audit, na methodology.
Municipal Budget na Reporting Regulations — Zwi laula formats na matanga u itela ma-budget na Section 71/Section 72.
Municipal Supply Chain Management Regulations — Thaidzo kha maitele a u renga na delegations.

U sala u tevhela MFMA ndi u tevhela u tou taleli: maitele zwone, maitele o vheneka, ngudo dza vhutshilaho, na mvelelo ine i bvela u laula tshelete nga ntha. Shumisani thalutshedzo iyi sa checkpoint u itela zwinwe zwa muvhuso wavho wa lusendo zwa MFMA kha 2026, na u bveledza mihumbulo na matanga zwa ndeme kha mvelelo yavho ya audit na u bveledza nyimelelo.