Khaledzi ya U Bveledza MFMA 2026/27 | Matanga na U Tevhela
Matanga a u bveledza MFMA zwi bveledza khaledzi ya tshelete ya muvhuso wa lusendo. Ni lovhe tshipida na ni vha na vhukoni ha zwigwada zwa Auditor-General, u khulisa kha National Treasury, na u konzea vhutshilo. Ngwaha wa tshelete wa 2026/27 (July 2026 u ya June 2027) hu na matanga o no bveledzwaho: Section 71 submissions dza vhugudi, Section 72 ngudo ya vhukati ha ngwaha, ma-AFS, u tablela ngudo ya ngwaha, na u tendela budget. Khaledzi iyi i bveledza matanga othe a ndeme a u bveledza MFMA u re muvhuso wavho wa lusendo u konze u luga na u sala u tevhela. U itela mulayo na zwine zwa laula zwa matanga hezwi, vhona MFMA compliance requirements for 2026.
Ndifhani Khaledzi ya U Bveledza i Ndeme
Vhudzuloni ha Afurika Tshipembe vha shuma nga MFMA, Act 56 wa 2003, na Municipal Budget na Reporting Regulations (MBRR). U bveledza a hu optional. Section 71 i lavhela ngudo dza in-year dza vhugudi kha National Treasury na treasury ya phurovinsi yo vhambanaho. Section 72 i lavhela u sedza budget na performance vhukati ha ngwaha u tablelwe kha council. MFMA i vha na matanga a konzea u itela u rumela AFS na u tablela ngudo ya ngwaha.
U rumela murahu kana u lovha zwi bvelea nga u tou bveledza zwa zwigwada zwa audit. Ngudo dza vhukuma dza Auditor-General dzo tou bveledza u sa tevheli matanga a Section 71 na Section 72. Khaledzi imwe ya u bveledza MFMA ine i sumbedza matanga othe u itela ngwaha i thusa CFO, municipal manager, na mayor u thivhela u gidima u tou bvela na i bveledza tshelete, performance, na tshigwada tsha council secretariat zwi vhambane. Shumisani timeline ya 2026/27 heyi sa reference yavho na lugisani u itela ma-circulars a National Treasury kana zwivha zwa phurovinsi zwi shumaho kha muvhuso wavho wa lusendo.
Khaledzi ya U Bveledza MFMA 2026/27: Vhugudi na Vhugudi
Tafura ya ntha i bveledza milestones ya ndeme ya u bveledza u itela ngwaha wa tshelete u bva 1 July 2026 u ya 30 June 2027. Matanga a Section 71 nga u vhanzhi ndi nga 10th ya vhugudi u tevhela vhugudi ho bveledzaho; khwaṱhisedzani matanga zwone kha circular ya zwino ya National Treasury. U vhambedza chart of accounts yavho na mSCOA u bva u thoma ngwaha zwi khwaṱhisedza uri submissions dza vhugudi na ma-AFS a year-end zwi bva kha data yo fanelaho, yo auditable.
| Vhugudi | Matanga a ndeme a u bveledza MFMA na maitele |
|---|---|
| July 2026 | U vala year-end u itela 2025/26; u thoma ngwaha wa tshelete ntswa 2026/27. Section 71 u itela June 2026 i lavhelelwa (ngwaha wo fhedzaho). Vhulani budget ya 2026/27 kha masisteme avho; khwaṱhisedzani chart of accounts na ma-template a u bveledza. |
| August 2026 | Section 71 u itela July 2026 i lavhelelwa. Ma-AFS u itela 2025/26 a fanela u rumelwa nga 31 August 2026 (kha vhugedi 2 murahu ha 30 June 2026 year-end). U luga ngudo ya ngwaha u thoma. |
| September 2026 | Section 71 u itela August 2026 i lavhelelwa. Matanga a u rumela AFS (31 August) a fhedzile; khwaṱhisedzani uri zwo rumelwa. Ikani na audit na ngudo ya ngwaha. |
| October 2026 | Section 71 u itela September 2026 i lavhelelwa. Salani u sedza in-year. U luga ngudo ya performance i vhambana na ma-AFS na audit. |
| November 2026 | Section 71 u itela October 2026 i lavhelelwa. U fhedzisa ngudo ya performance ya ngwaha. Council na audit committee engagements sa zwo lavhelelwaho. |
| December 2026 | Section 71 u itela November 2026 i lavhelelwa. Thomani u luga Section 72 u itela vhugudi 6 (July–December 2026). Kuvhanganyani data ya muvhuro, ndaulo, na performance; lugani u sedza vhukati ha ngwaha. |
| January 2027 | Section 72 ngudo ya vhukati ha ngwaha i lavhelelwa nga 25 January 2027. Mayor u fanela u tablela kha council; u rumela kha National Treasury na treasury ya phurovinsi. Section 71 u itela December 2026 i lavhelelwa. |
| February 2027 | Section 71 u itela January 2027 i lavhelelwa. U luga budget ya zwikhwiniso arali zwo lavhelwa kha Section 72. Lugisani u tablela kha council. |
| March 2027 | Section 71 u itela February 2027 i lavhelelwa. U tablela ngudo ya ngwaha (kha vhugedi 7 murahu ha 30 June 2026 year-end). Budget ya zwikhwiniso i tablelwa na i tendelwa arali zwi shuma. |
| April 2027 | Section 71 u itela March 2027 i lavhelelwa. U luga budget u itela 2027/28: u vhambana na IDP, zwinwe zwa muvhuro na ndaulo, programme ya capital. |
| May 2027 | Section 71 u itela April 2027 i lavhelelwa. Fhedzisani draft budget u itela 2027/28; council na u amba na community; draft SDBIP. |
| June 2027 | Section 71 u itela May 2027 i lavhelelwa. Budget u itela 2027/28 i fanela u tendelwa pele ha 1 July 2027 (u thoma ngwaha wa tshelete ntswa). U luga u vala year-end u itela 2026/27. |
Section 71 submissions zwi bveledza na zwi a si negotiable: data ya vhugudi na vhugudi i fanela u rumelwa nga matanga a laulwaho kha vhugudi u tevhelaho. U itela thalutshedzo step-by-step kha zwine zwi bveledzwa na u rumela, vhona Section 71 monthly report guide. U itela ngudo ya vhukati ha ngwaha ine i bvelea kha January, vhona Section 72 mid-year report guide.
Zwikololo zwa Mbeu na Zwigwada zwa Audit
Section 71 submissions zwa murahu zwo tou bveledzwa kha ngudo dza Auditor-General. Tshipida ndi u kedza month-end close kana reconciliation backlogs. Section 72 nga tshinwe tshifhinga i tablelwa kha council nga u sa nane u analisa muvhuro na ndaulo, zwi bveledzaho zwigwada kha vhukoni ha u sedza in-year.
Ma-AFS a rumelwaho murahu ha 31 August zwi bveledza u sa tevheli ha ndeme. Ngudo dza ngwaha dzo tablelwaho murahu kana nga u sa vho na ma-AFS o tendelwaho na gwada la audit zwa fhungudza governance na zwi tou bveledza political na oversight scrutiny. U vha muthu u ikuelaho na u shumisa khaledzi yo vhanganywaho ya u bveledza MFMA zwa fhungudza vhukoni ha zwigwada hezwi.
Matanga a Ndeme a No Bveledzwaho u Vala
- 31 August 2026 — Ma-AFS u itela ngwaha wa tshelete wa 2025/26 a fanela u rumelwa kha vhugedi 2 murahu ha year-end (30 June 2026). U rumela murahu ndi u lovha u tevhela ha ndeme.
- 25 January 2027 — Section 72 ngudo ya vhukati ha ngwaha u itela July–December 2026 i fanela u tablelwa kha council na u rumelwa kha National Treasury na treasury ya phurovinsi. Mayor u tablela; accounting officer na CFO vha luga.
- Kha vhugedi 7 ha year-end — Ngudo ya ngwaha (kundelaho ma-AFS na gwada la audit) i fanela u tablelwa kha council. U itela 2025/26, zwi amba nga u fhedza January 2027. Makoncila anwe a tablela kha quarter ya u thoma (sa tsumbo March) zwi bva kha u fhedzisa audit na khaledzi ya council.
- Pele ha 1 July 2027 — Budget u itela ngwaha wa tshelete wa 2027/28 i fanela u tendelwa. Vhudzuloni vhanzhi vha tendela kha June.
Bveledzani hezwi kha khaledzi yavho ya corporate na vhani muthu u itela zwinwe na zwinwe. U lovha tshipida na tshipida zwi do sumbedza kha ngudo ya u tevhela ya Auditor-General na zwi nga fhungudza tshifhinga kha clean audit.
Thaidzo u Sala kha Tracks
Shumisani khaledzi imwe ya u bveledza. Bveledzani khaledzi ya master (iyi kana vhezheni yavho) na u i vhanganya na tshelete, performance, na ofisi ya municipal manager. Khwinisani musi National Treasury kana phurovinsi yavho i bveledza ma-circulars matswa.
Valani vhugudi tshifhingani. Section 71 zwi toda month-end close tshifhingani. Arali general ledger yavho, u linganisa bank, na u linganisa muvhuro a vali nga maḍuvha antha a vhugudi u tevhelaho, Section 71 i do vha murahu. Vhani month-end close checklist na u i tevhela.
Lugani Section 72 kha December. Musani u toda u fhedza January. Nga December na na vhugudi 5 dza actuals; shumisani vhugudi heyo u luga zwivha zwa muvhuro na ndaulo, kuvhanganyani data ya performance, na u wana u sedza arali budget ya zwikhwiniso i lavhelelwaho. January i fanela u vha u fhedzisa, sign-off, na u tablela.
Thomani u luga ma-AFS nga u tou bvela. U vala year-end u itela 2025/26 zwi bvelea kha July 2026; ma-AFS a lavhelelwa nga 31 August. Zwo nea vhugedi 2. Linganisani zwivhanganyi zwa ndeme (cash, receivables, payables, assets) ngwaha yothe u re year-end i vha u kuvhanganya na u bveledza, a si u wana. Vhambedzani chart of accounts yavho na mSCOA na GRAP u re ma-AFS a konze u bveledzwa u bva kha data yo fanaho na ngudo dza Section 71 yavho.
Vhani muthu umwe u itela matanga. U itela zwinwe na zwinwe zwa ndeme (u rumela Section 71, Section 72, AFS, ngudo ya ngwaha, budget), vhani muthu umwe u ikuelaho u fulufhedza matanga. Bveledzani vhukoni nga u tou bvela u re municipal manager na mayor vha konze u tshenela.
Shumisani masisteme a tikedzaho u bveledza MFMA. Musi Section 71 na Section 72 zwi bveledzwa u bva kha tshipida tshithihi tsha data tsha general ledger, matanga zwi vha zwavhukuma u fulufhedza na Auditor-General u nga wana data yo fanelaho, yo vhutshilaho. Software yo akelwaho u itela u bveledza muvhuso wa lusendo na mSCOA zwa fhungudza u shuma hafhu na zwikololo zwa u linganisa. U itela framework yo anga ya u khwinisa mvelelo yavho ya audit, vhona thalutshedzo yavho kha how to achieve a clean municipal audit.
Vhani Vha Shumaho Hezwi
Khaledzi iyi ya u bveledza MFMA i vha kha vhudzuloni vhoṱhe vha Afurica Tshipembe: metropolitan, district, na local. CFO na tshigwada tsha tshelete vha ikuela Section 71 na Section 72 submissions na u luga ma-AFS. Municipal manager na mayor vha ikuela u tablela kha council na u tevhela zwothe. Tshigwada tsha performance na council secretariat zwi feeda ngudo ya vhukati ha ngwaha na ngudo ya ngwaha. Vhudzuloni vho nnyenyane vha na vhathihi vho fhungufhangu vhanzhi vha wana vhukoni kha khaledzi imwe, yo vhanganywaho u re muthu na muthu a vhone matanga o fanaho na zwinwe zwi toda.
Thumisano
Khaledzi ya 2026/27 ya u bveledza MFMA i vha kha zwigwada zwa nne: submissions dza Section 71 dza vhugudi, Section 72 ngudo ya vhukati ha ngwaha nga 25 January, u rumela ma-AFS kha vhugedi 2 murahu ha year-end (31 August u itela 2025/26), na u tablela ngudo ya ngwaha kha vhugedi 7 murahu ha year-end, na u tendela budget pele ha u thoma ngwaha wa tshelete ntswa. Bveledzani khaledzi iyi i vhonale, vhani muthu u itela matanga na matanga, na vhoni month-end close na u luga year-end sa maitele a ngwaha yothe.
U itela thalutshedzo yo tevhelaho kha mbeu na mbeu ya ngudo, shumisani Section 71 monthly report guide, Section 72 mid-year report guide, na MFMA compliance requirements for 2026. U itela ndila step-by-step ya u khwinisa mvelelo yavho ya audit, vhona how to achieve a clean municipal audit. U bveledza ngudo dza Section 71 na Section 72 kha tshipida tshithihi tsha nne na u sala kha khaledzi iyi ya u bveledza MFMA, vhona Dolobha.
Yo ṅwalwa nga
Dolobha Team