mSCOA Chart of Accounts: Thalutshedzo Yo Fhedzaho ya 2026 kha Vhudzuloni ha SA

Kha audit cycle ya 2022–23 ya muvhuso wa lusendo, fhedzi 16% ya vhudzuloni ha Afurika Tshipembe vho wana ma-audit o tshena. Tshipida tshinwe tsha maipfi a qualified na adverse ndi u shumisa mSCOA hu khakhi kana hu sa vhuḓi. Kha ngwaha wo fanaho, vhudzuloni 15 vho rekoda ndaulo ya ICT yo vha zero kha ma-AFS avho — a si nga uri vha songo shumisa tshelete kha theknoloji, fhedzi nga uri vha lovhe u khethekanya na u bveledza zwavhudi. Zwikololo zwa mbeu zwi bveledza zwigwada zwa Auditor-General, zwa fhungudza vhutshilo, na zwa konzea vhudzuloni u luga na u bveledza budget. Thalutshedzo iyi ya mSCOA chart of accounts i ngwalelwa u itela ma-CFO na vhalaula vha tshelete vha muvhuso wa lusendo vhane vha lavha reference ya maitele, ya vhukuma: ndi mini mSCOA, zwikhethembekwa zwa sumbe zwi shuma hani, u khethekanya hu ya khakhi ngafhi, na u thoma na u bveledza u tevhela.

Ndi mini mSCOA chart of accounts?

Municipal Standard Chart of Accounts (mSCOA) ndi framework yo tevhelelwaho ya u khethekanya ine vhudzuloni vhoṱhe vha Afurika Tshipembe vha fanela u shumisa u rekoda na u bveledza zwibveledzwa zwa tshelete. I laulwa nga Local Government: Municipal Finance Management Act 56 wa 2003 (MFMA) na Municipal Standard Chart of Accounts Regulations (sa zwo khwiniswaho). National Treasury i bveledza na u phatutshedza mveledzo ya mSCOA u re data ya tshelete ya muvhuso wa lusendo i vhambedzwe, i kuvhanganyiwe kha level ya phurovinsi na ya lushaka, na i auditwe nga u fanelaho.

Kha puo ya vhukuma: rand na rand ine muvhuso wa lusendo wa wana, wa shumisa, kana wa vha na vhukololo u fanela u tagwa nga set ya mikhodo yo tevhelelwaho. Mikhodo iyo i ara vhani, mini, ngafhi, na ndifhani — fund iyi, function iyi, item (mbeu ya muvhuro kana ndaulo), projeke kana region iyi, na zwinwe. Musi muvhuso wa lusendo wonwe na wonwe a shumisa chart of accounts yo fanaho na milayo ya u khethekanya, National Treasury na Auditor-General vha nga khwaṱhisedza uri ma-AFS o fhedzaho, o vhambedzeaho, na o tevhelaho. Arali u khethekanya hu khakhi kana hu sa vho, na wana zwigwada zwa audit zwo tou divha: material misstatements, u sa tevheli MFMA, na line items dza zero kana dza sa tende (sa zero ICT spend) dza sa sumbedzi nne.

U pfesesa na u shumisa mSCOA chart of accounts zwi a si optional. Zwi lavhelelwa nga mulayo na ndi mveledzo ya u bveledza tshelete ya muvhuso wa lusendo yo vhutshilaho. Thaidzo i salaho i talutshedza zwikhethembekwa zwa sumbe zwa mSCOA, u khethekanya hu shuma hani kha maitele, zwikololo zwa mbeu, na u thoma mSCOA kha muvhuso wavho wa lusendo. U itela thalutshedzo ya puo ya vhukuma ya mSCOA na ndifhani zwi ndeme, vhona what is mSCOA.

Zwikhethembekwa zwa Sumbe zwa mSCOA zwo Talutshedzwaho

Framework ya mSCOA i vha kha zwikhethembekwa zwa sumbe. Tshibveledzwa tshinwe na tshinwe tshi fanela u khethekanywa kha zwikhethembekwa hezwi u re tshi bveledzwe zwavhudi kha ma-AFS na kha zwinwe zwo rumelwaho kha National Treasury.

Project Segment

Project segment i sumbedza projeke yo no bveledzwaho (arali i vho) ine tshibveledzwa tshi vhambana nayo. Ma-projeke a capital, ma-grants a vhambanaho na ma-programme a no bveledzwaho, na ma-initiative a donor-funded ndi tsumbo. A tshibveledzwa tshinwe na tshinwe tshi na project code — fhedzi zwine zwa vhambana na projeke yo talutshedzwaho. U shumisa project segment zwavhudi zwi khwaṱhisedza uri ngudo ya projeke (sa tsumbo kha conditional grants kana ma-programme a infrastructure) i vha yo nne na i auditable.

Fund Segment

Fund segment i sumbedza fund ine tshibveledzwa tshi vha yayo. Vhudzuloni vho tou shumisa ma-fund mavhili: operating fund (kana general fund), water fund, electricity fund, sanitation fund, na zwinwe sa zwo talutshedzwaho kha mveledzo ya fund ya muvhuso wa lusendo. Muvhuro na ndaulo zwi fanela u allocated kha fund yo lavhelelwaho u re fund na fund financial position na performance zwi bveledzwe zwa vhukati.

Function Segment

Function segment i talutshedza function kana tshaka ya nyimelelo ya muvhuso wa lusendo. Tsumbo zwi kundelaho admin, community services, public safety, migwagwa na transport, maḓi, gesi, u laula zwine zwa bva, na ndulamiso. National Treasury i nea ndaulo yo tevhelelwaho ya mikhodo ya function. U khethekanya function zwavhudi zwi ndeme kha segment reporting na u ara mibvumo sa “re shumise tshelete ingani kha public safety?” kana “muvhuro wavho wa maḓi ndi u vhani?”

Item Segment

Item segment ndi “mbeu” ya muvhuro kana ndaulo. I ara mbeu ya tshibveledzwa: zwibveledzwa zwa vhathihi, u renga bulk, depreciation, grants dzo wanwaho, rates na taxes, interest, na zwinwe. Item segment ndi tshipida tshinwe tsha zwi tevhelaho zwa mSCOA chart of accounts; u khethekanya kwa item kwa National Treasury kwo anga u re data yo vhambedzeaho i kuvhanganyiwe kha vhudzuloni vhoṱhe.

Region Segment

Region segment (kana geographic segment) i sumbedza tshaka ya geographic ine tshibveledzwa tshi vhambana nayo, hune zwi tshi shuma. I shumiswa u itela vhudzuloni vhane vha lavhela u bveledza nga ward, district, kana zwinwe zwa geographic. A tshibveledzwa tshinwe na tshinwe tshi lavhi region code; zwi bva kha zwinwe zwa muvhuso wavho zwa u bveledza na mbeu ya tshibveledzwa.

Costing Segment

Costing segment i tikedza cost allocation na activity-based costing. I shumiswa u vha na zwibveledzwa kha ma-activity a no bveledzwaho, ma-cost centre, kana ma-programme. Khethembekwa heyi i thusa vhudzuloni u pfesesa costing yo nne ya u bveledza nyimelelo na i tikedza budgeting na tariff setting.

Municipal Standard Classification (MSC)

Municipal Standard Classification (MSC) segment i nea zwikhethembekwa zwinwe zwa standard zwi no bveledza zwinwe. I shumiswa u itela zwinwe zwo lavhelelwaho zwa u bveledza na u analisa zwo bveledzwaho nga National Treasury.

Zwikhethembekwa zwa sumbe hezwi zwa vha mSCOA chart of accounts. Tshibveledzwa tshinwe na tshinwe tshine tshi khakhula ma-AFS tshi fanela u coded nga segment values zwone u re general ledger na ngudo dza u tevhela zwi vhambane na mveledzo ya mSCOA. U itela thaidzo ya milayo ya u khethekanya na khethembekwa na khethembekwa, vhona mSCOA segment classification explained.

Hani mSCOA Classification i Shuma kha Maitele

U khethekanya kha maitele zwi amba uri tshifhinga tshinwe na tshinwe tshibveledzwa tshi capturewi — u vhadza, u wana, journal — muthu kana sisteme ine i ngena i nanga mikhodo yo lavhelelwaho kha khethembekwa na khethembekwa i shumaho. U vhanganya mikhodo ya segment zwi bveledza hani tshibveledzwa tshi do bvela kha ngudo na kha ma-AFS.

Tsumbo: Mishumo ya vhathihi vha water treatment. Tshibveledzwa tshi nga coded sa: Fund = Water Fund; Function = Water; Item = Zwibveledzwa zwa vhathihi (na mukhodo wo lavhelelwaho wa mishumo); Project = blank (arali a si projeke); Region = tshaka ya treatment plant arali region reporting i shumiswa; Costing = Water treatment activity.

Tsumbo: Grant yo wanwaho u itela projeke yo no bveledzwaho ya infrastructure. Fund = Operating; Function = function ine i bveledza projeke (sa tsumbo Migwagwa); Item = Grants dzo wanwaho; Project = mukhodo wa projeke wo no bveledzwaho; Region na Costing sa zwo lavhelelwaho.

Tshigwada tsha tshelete tshi fanela u shuma u bva kha document ya mapping ine i vhambedza chart of accounts yavho (kana mveledzo ya account ya software ya muvhuso) kha zwikhethembekwa zwa mSCOA na mikhodo. U gudisa na maitele o vheneka zwa fhungudza vhukoni ha u khethekanya ha ad hoc kana hu khakhi. U itela thaidzo kha zwikololo zwa mbeu, vhona common mSCOA classification errors.

Zwikololo zwa Mbeu zwa u Khethekanya zwi Bveledzaho Zwigwada zwa Auditor-General

Ngudo dza Auditor-General dzo tou bveledza zwivha zwa u khethekanya na u bveledza zwi vhambanaho na mSCOA. Maitele a tevhelaho ndi a mbeu na a konzea vhukoni.

Mikhodo ya item yo khakhi kana yo sa vho — Muvhuro kana ndaulo yo rekodiwaho kha mikhodo ya item yo khakhi (sa tsumbo ICT spend a si kha ma-item a ICT) kana yo sa khethekanyi, zwi bveledza zero kana manomoro a sa tende kha ma-AFS.
U khethekanya function hu khakhi — Zwibveledzwa zwo allocated kha function yo khakhi (sa tsumbo ndaulo ya maḓi kha admin), zwi khakhula segment reporting.
Zwikololo zwa Fund — Muvhuro kana ndaulo yo rekodiwaho kha fund yo khakhi, kana yo sa allocated kha fund.
Mikhodo ya projeke yo sa vho kana yo khakhi — Conditional grant kana ndaulo ya projeke yo sa vhambanaho na project segment yo lavhelelwaho.
Mikhodo zwa u sa fanani kana zwa u sa shumisiwi — U shumisa mikhodo ya mSCOA ya khale kana yo khwiniswaho nga murahu ha National Treasury yo khwinisa framework.
Segment population yo sa vhuḓi — U sia zwikhethembekwa blank hune zwo lavhelelwaho.

Zwikololo hezwi zwi tou vhanganyiwa musi vhudzuloni vha tshi toda u coded manually nga u sa khwaṱhisedzi. U gudisa, maitele o vheneka, na software ine i konzea mveledzo ya mSCOA na i khwaṱhisedza u khethekanya zwi nga fhungudza vhukoni nga ntha. U itela u vhona zwinwe zwine vha-auditor vha zwi lavhelela, vhona how to achieve a clean municipal audit na MFMA compliance requirements for 2026.

Step-by-Step: Hani u Thoma mSCOA kha Muvhuso wavho wa Lusendo

U thoma kana u khwinisa u tevhela mSCOA ndi maitele a lugiswaho. Maitele a tevhelaho a nea roadmap ya maitele.

1. Wani mveledzo ya mSCOA ya zwino. Download mSCOA framework ya zwino, thalutshedzo dza zwikhethembekwa, na ndaulo ya mikhodo kha National Treasury. Khwaṱhisedzani uri na shumisa vhezheni ine i shuma ngwaha wavho wa tshelete. Bveledzani change log musi Treasury i bveledza zwikhwiniso.

2. Vhambedzani chart of accounts yavho ya zwino kha mSCOA. Bveledzani account na account (kana u vhanganya kwa account) kha general ledger yavho na u vha mikhodo ya mSCOA segment yo lavhelelwaho. Hune account imwe i nga shumiswa u itela u khethekanya u fhambanaho (sa tsumbo ma-function o fhambanaho), talutshedzani milayo u re vhashumisi vha nange mikhodo zwone kha level ya tshibveledzwa. Ngwalani mapping iyi na u i bveledza kha version control.

3. Lugisani sisteme yavho ya tshelete. Arali na shumisa software ya muvhuso kana ERP, lugisani chart of accounts na milayo ya u khwaṱhisedza u sumbedza mveledzo ya mSCOA. Zwikhethembekwa zwo lavhelelwaho zwi fanela u konzedzwa; u vhanganya mikhodo i sa shumi zwi fanela u thivhelwa.

4. Gudisani tshigwada tsha tshelete na budget. Khwaṱhisedzani uri muthu na muthu u khethekanyaho kana u tendelaho zwibveledzwa a pfesese zwikhethembekwa zwa sumbe, ndaulo ya mikhodo, na mapping yavho. Shumisani tsumbo dza nne kha muvhuso wavho wa lusendo. Bveledzani khakhulo ya u khethekanya hu khakhi kha ma-AFS na mvelelo dza audit.

5. Shumisani parallel kana u linganisa. Pele na murahu ha go-live, linganisani tsumbo ya zwibveledzwa kha zwikhethembekwa zwa mSCOA. Sedzani uri zwivhanganyi zwa ndeme (sa tsumbo zwibveledzwa zwa vhathihi, ma-grants, ICT) zwi vhambana na zwinwe zwine na zwi lavhelela.

6. Bveledzani u khwaṱhisedza na u sedza. Shumisani u khwaṱhisedza kwa sisteme na u sedza nga tshifhinga tsha zwibveledzwa zwa tshelete khulwane kana zwa vhukoni. Itani u tevhela mSCOA tshipida tsha month-end na year-end checklists.

7. Lugisani u itela zwikhwiniso. Musi National Treasury i khwinisa mSCOA framework, sedzani khakhulo kha mapping na sisteme yavho, khwinisani zwivhili, gudisani hafhu hune zwi lavhelelwaho, na bveledzani zwikhwiniso kha vhashumisi vhoṱhe.

Maitele heyi, a tikedzwa nga masisteme na mvelelo zwone, zwi vha muvhuso wavho wa lusendo kha tshipimo tsha vhukuma u wana ma-audit o tshena na ngudo dza vhutshilaho. U itela zwine zwo lavhelelwaho zwoṱhe zwa mulayo, vhalelani MFMA compliance requirements for 2026.

Hani Software i Automata U Tevhela mSCOA

U coded manually zwi na vhukoni ha zwikololo, nga u khathuhela vhathihi vha tshi vha kha pressure na ndaulo ya mikhodo i leluwa. Software ya tshelete ya muvhuso wa lusendo ya zwino i nga fhungudza vhukoni heyo nga u vha mSCOA kha tshipida tsha sisteme.

Sisteme yo lugiswaho u itela vhudzuloni ha Afurika Tshipembe i nga pre-configure chart of accounts u vhambana na zwikhethembekwa zwa mSCOA zwa zwino na ndaulo ya mikhodo. Nga pfanelo ya u vha mveledzo u bva kha u thoma, tshigwada tsha tshelete tshi thoma u bva kha template yo tevhelaho na u i luga fhedzi hune zwinwe zwa muvhuso wa lusendo zwi tendelwaho. Zwo bvisa tshifhinga na zwo fhungudza vhukoni ha zwikololo zwa mveledzo.

U khwaṱhisedza kha capture zwi ndeme nga u linganaho. Musi muthu a ngena tshibveledzwa, sisteme i nga konzea zwikhethembekwa zwo lavhelelwaho (sa tsumbo Fund, Function, Item), thivhela zwinwe zwi nangiwaho kha mikhodo i shumaho, na u lumedza kana u thivhela u vhanganya u sa shumi.

Ngudo na u linganisa zwi vha zwavhukuma musi general ledger yo vho i tevhela mSCOA: ngudo dza standard na ma-schedule a AFS zwi nga bvisa nga ntha ha u khethekanya u shumiswaho kha capture. A hu lavheli u re-code kana u re-allocate kha year-end, hune vhudzuloni vhanzhi vha tou thoma zwikololo kana u kedza.

Musi na sedza software ya muvhuso wa lusendo, sedzani arali i pre-configure mSCOA chart of accounts na i khwaṱhisedza u khethekanya kha capture; u bveledza u bva heyo zwi tikedza how to achieve a clean municipal audit.

Zwithu zwa Ndeme na References

U sala u tevhela mSCOA chart of accounts zwi lavhela u shumisa zwithu zwa vhukuma na u sala na zwikhwiniso. Zwithu zwa tevhelaho ndi zwa ndeme u itela tshigwada tsha tshelete ya muvhuso wa lusendo.

National Treasury — mSCOA: National Treasury i phatutshedza Municipal Standard Chart of Accounts framework, thalutshedzo dza zwikhethembekwa, ndaulo ya mikhodo, na thalutshedzo dza u thoma. Sedzani Treasury website u itela mSCOA vhezheni ya zwino na circulars kana zwikhwiniso zwinwe zwi khakhulaho ngwaha wavho wa tshelete.
MFMA na mulayo u vhambanaho: Local Government: Municipal Finance Management Act 56 wa 2003 (Act 56 wa 2003) na Municipal Standard Chart of Accounts Regulations (sa zwo khwiniswaho) ndi mveledzo ya mulayo ya mSCOA.
Auditor-General South Africa: Ngudo dza vhukuma dza Auditor-General kha muvhuso wa lusendo na ngudo dza muvhuso wa lusendo na muvhuso wa lusendo dzo tou bveledza zwigwada zwa u bveledza kha ma-AFS na u tevhela.
CIGFARO: CIGFARO i nea u gudisa, thalutshedzo, na u vhambedza u itela vhathihi vha tshelete vha muvhuso kha Afurika Tshipembe.

Shumisani zwithu hezwi u khwaṱhisedza u thoma kwavho, u gudisa vhathihi, na u bveledza mapping na maitele avho a mSCOA a vhambanaho na National Treasury na MFMA. U vhanganya na maitele o vheneka na software yo lavhelelwaho, u thoma mSCOA chart of accounts zwavhudi ndi tshipida tshinwe tsha zwi bveledzaho zwi konzea vhudzuloni u wana ngudo ya tshelete yo vhutshilaho na mvelelo dza audit dza vhukuma.

mSCOA chart of accounts yo lavhelelwaho ndi mveledzo ya ngudo yo tevhelaho MFMA na mvelelo dza audit dza vhukuma. Vhona hani Dolobha i thusa vhudzuloni u bveledza ngudo dza mSCOA-compliant kha tshipida tshithihi tsha nne, na chart of accounts na u khwaṱhisedza zwi vha hone.