Thalutshedzo ya Ngudo ya Section 71 ya Vhugudi | U Tevhela MFMA kha Vhudzuloni

Section 71 ndi tshipida tshinwe tsha zwi ndeme — na tsha u lovha zwa mbeu — zwa u bveledza u itela vhudzuloni ha Afurika Tshipembe. U rumela murahu kana zwo sa fhedzi zwi tou bveledza zwigwada zwa Auditor-General, u sedza ha National Treasury, na u konzea vhutshilo. Fhedzi hu si na thalutshedzo imwe, ya maitele ine i talutshedza template ya ngudo ya Section 71 kha puo ya vhukuma u itela ma-CFO na vhalaula vha tshelete vha muvhuso wa lusendo vhane vha fanela u zwi wana zwone vhugudi na vhugudi.

Thalutshedzo iyi i vha na zwinwe ngudo ya Section 71 ndi mini, zwine zwi fanelaho u kundelwa, hani u zwi luga step by step, zwikololo zwa mbeu zwi bveledzaho zwigwada zwa audit, na checklist yo shumiswaho u luga. U itela context yo anga kha mulayo wa tshelete ya muvhuso wa lusendo, vhona MFMA compliance requirements overview. U itela khaledzi yo fhedzaho ya Section 71, Section 72, na matanga anwe a MFMA, vhona MFMA reporting calendar 2026-27.

Ndi Mini Ngudo ya Section 71?

Ngudo ya Section 71 ndi ngudo ya vhugudi ya budget ine muvhuso wonwe na wonwe wa lusendo kha Afurika Tshipembe u fanela u rumela kha mayor na kha National Treasury. A i ngudo ya nga hone; ndi u bveledza kwa mulayo kwa sumbedzaho hani muvhuso wa lusendo u shuma kha budget yavho yo tendelwaho.

Mveledzo ya Mulayo

Mihumbulo i bva kha Section 71 ya Municipal Finance Management Act (MFMA), Act 56 wa 2003. MFMA ndi mulayo mukulu u laulaho u laula tshelete ya muvhuso wa lusendo. Section 71 i lavhela accounting officer (municipal manager) u rumela ngudo kha format yo laulwaho kha matanga a konzea. Format na zwine zwi bveledzwa zwi bveledzwa kha Municipal Budget na Reporting Regulations (MBRR) na ma-circulars a National Treasury.

Vhani Vha Fanela u Rumela?

Accounting officer — kha maitele, municipal manager — u ikuela nga mulayo u rumela. Kha vhudzuloni vhanzhi, CFO kana mulaula tshelete u vhanganya ngudo na municipal manager u i signa pele ya rumelwa. Ngudo i fanela u ya kha vhawaneli vhavhili: mayor (kana council) na National Treasury.

Tshifhinga na Matanga

Ngudo dza Section 71 ndi dza vhugudi. Accounting officer u fanela u rumela ngudo kha maḍuvha 10 a u shuma murahu ha u fhedza vhugudi na vhugudi. Sa tsumbo, ngudo u itela January i fanela u rumelwa nga u 10th wa u shuma murahu ha 31 January. U lovha matanga heyi ndi tshipida tshinwe tsha zwigwada zwa audit zwa mbeu na zwi nga thivhelwa nga maitele o vheneka.

Zwine Ngudo ya Section 71 i Fanelaho u Kundela?

MBRR na National Treasury zwi laula zwine zwi bveledzwa na format. Kha maitele, template yavho ya ngudo ya Section 71 i fanela u kundela zwa tevhelaho.

Muvhuro wa Nne vs Budget (nga Tshipida)

Muvhuro u fanela u bveledzwa nga tshipida (sa tsumbo property rates, service charges, ma-grants, zwinwe muvhuro) na budget na zwine zwa bvelela u itela vhugudi na year-to-date. Zwi tendela National Treasury na council u vhona arali u kuvhanganya muvhuro hu kha track. Property rates na service charges (maḓi, gesi, sanitation, refuse) nga u vhanzhi zwa vha fhethu khulwane ya own revenue; ma-grants na ma-subsidies a muvhuso na phurovinsi a fanela u sumbedzwa zwa vhukati.

Ndaulo ya Nne vs Budget (nga Vote)

Ndaulo ya operating i fanela u bveledzwa nga vote (department kana nomoro ya vote) na budget na zwine zwa bvelela u itela vhugudi na year-to-date. Ndaulo i fanela u vhambana na mveledzo ya budget yo tendelwaho — ndifhani mSCOA chart of accounts yo lavhelelwaho i ndeme u itela u bveledza Section 71 zwavhudi. U itela thalutshedzo ya puo ya vhukuma ya Municipal Standard Chart of Accounts, vhona what is mSCOA guide.

Ndaulo ya Capital ya Nne vs Budget

Ndaulo ya capital (assets, infrastructure) i fanela u sumbedzwa zwa vhukati na ndaulo ya operating, nga vote kana projeke, na budget na zwine zwa bvelela vhugudi na year-to-date.

Tshipimo ya Cash na Investment

Ngudo i fanela u sumbedza tshipimo ya cash na investment kha u fhedza vhugudi. Zwi kundela bank balances na investments, na zwi shumiswa u sedza liquidity na zwinwe zwa u bveledza.

U Analisa Vhukolo ha Debtor na Creditor

U analisa vhukolo ha vhakololi (vhani vha vha na vhukololo kha muvhuso wa lusendo na tshifhinga ingani) na u analisa vhukolo ha vhakolwa (vhani muvhuso wa lusendo u vha na vhukololo na tshifhinga ingani) zwo lavhelelwa. Zwi tikedza u sedza u kuvhanganya muvhuro na u vhadza nga ntha.

Format: C Schedule

Format yo tevhelaho i bveledzwa kha C Schedule ya MBRR (na zwikhwiniso zwinwe kha ma-circulars). C Schedule i talutshedza matafura, ma-columns, na line items. National Treasury i nga bveledza ma-circulars a khwinisaho kana a vhenekisaho format; mihumbulo ya accounting officer ndi u shumisa vhezheni ya zwino.

Step-by-Step: Hani u Luga Section 71

Shumisani maitele heyi vhugudi na vhugudi u fhungudza zwikololo na u fulufhedza matanga.

Step 1: Valani Vhugudi

Khwaṱhisedzani uri zwibveledzwa zwoṱhe zwa vhugudi zwo postiwaho na uri u linganisa zwo fhedza (bank, vhakololi, vhakolwa, ma-account a suspense). Ngudo ya Section 71 i fanela u vha kha data yo valwaho, yo linganiswaho. U shumisa ngudo kha data yo sa fhedzi ndi tshipida tsha mbeu tsha restatements na audit queries.

Step 2: Shumisani Ngudo dza Budget vs Actual u bva Sisteme yavho ya Tshelete

Bvisani muvhuro nga tshipida na ndaulo nga vote (operating na capital) u bva sisteme yavho ya tshelete, na budget na zwine zwa bvelela vhugudi na year-to-date. Arali sisteme yavho i vhambana na mSCOA na i lugiswa u itela u bveledza muvhuso wa lusendo, step heyi i fanela u bveledza zwinwe zwi vhambanaho na C Schedule.

Step 3: Vhanganyani U Analisa Vhukolo ha Debtors na Creditors

Bveledzani ngudo dza u analisa vhukolo u itela vhakololi (vhukololo ha consumer na zwinwe) na vhakolwa (payables dzo salaho). Populatedani ma-age bands a laulwaho (sa tsumbo current, 30 days, 60 days, 90 days, vhukuma 90 days) sa zwo lavhelelwaho nga template.

Step 4: Lugani Ngudo ya Tshipimo ya Cash

Vhanganyani tshipimo ya cash na investment ya u fhedza vhugudi u bva u linganisa bank na investment registers. Khwaṱhisedzani uri manomoro a vhambana na general ledger.

Step 5: Engedzani Ma-Notes a Thalutshedzo u itela Zwivha zwa Ndeme

Hune zwine zwa bvelela zwi fhambana nga ndeme na budget (u fhungufha muvhuro, u shumisa nga u anga, kana u shumisa hu si zwavhudi), engedzani ma-notes a thalutshedzo a pfufhi. National Treasury na Auditor-General vha lavhelela ndivho u itela zwivha zwa ndeme; ma-notes o sa vho ndi gwada la audit lwa mbeu.

Step 6: CFO U Sedza na U Signa

CFO (kana u linganaho) u fanela u sedza draft report u itela u fhedza, u fanelaho, na u nnea. Musi zwo tendelwa, municipal manager (accounting officer) u signa. Ngudo i rumelwa nga ntha ha accounting officer.

Step 7: Rumelani kha Mayor na kha National Treasury

Rumelani ngudo kha vhuvhili mayor (kana council) na National Treasury. U rumela kha National Treasury zwi itwa nga local government reporting portal (kana sisteme yo no bveledzwaho nga Treasury). U rumela kha muthu umwe fhedzi wa vhavhili vhavhaneli ndi u khakha Section 71 na zwi do bveledzwa nga Auditor-General.

U itela u linganaho ha maitele heyi kha vhukati ha ngwaha, vhona Section 72 mid-year report guide.

Zwikololo zwa Section 71 zwa Mbeu zwi Bveledzaho Zwigwada zwa Auditor-General

Ngudo dza Auditor-General dzo tou bveledza mbeu dzo fanaho dza u lovha. U zwi thivhela zwi do vha muvhuso wavho wa lusendo kha tshipimo tsha vhukuma kha year-end na zwi tikedza clean municipal audit.

U rumela murahu. U rumela murahu ha maḍuvha 10 a u shuma ndi u khakha Section 71 nga ntha na zwo tou bveledzwa nga AG. Lugani month-end close na khaledzi yavho ya u bveledza u re ngudo ya Section 71 i lugiswe na i rumelwe kha matanga. Makoncila mavhili vha vha matanga a nga hone (sa tsumbo day 8) u tendela buffer u itela sign-off na portal upload.

Data yo sa fhedzi. Ma-schedules o sa vho, zwivha zwo siwaho, kana u analisa vhukolo ho siwaho zwi bveledza maipfi a qualified kana zwigwada. Shumisani checklist (vhona ntha) u khwaṱhisedza uri tshipida tshinwe na tshinwe tsha C Schedule tshi fhedzwa. Sedzani uri a hu na tafura kana column zwo siwaho hone data i vho.

U sa linganisa pakati ya manomoro a vhugudi na a ngwaha. Manomoro kha ngudo dza Section 71 yavho a fanela u linganisa na ma-AFS avho. Zwivha zwo sa talutshedzi zwi sumbedza u linganisa hu si zwavhudi kana data yo sa fanani na zwi tou bveledza u sedza ha AG. Shumisani u linganisa pakati ya zwivhanganyi zwa vhugudi zwa Section 71 na ma-AFS pele ha year-end u wana na u lugisa zwikololo nga u tou bvela.

U sa vha na thalutshedzo ya zwivha. Zwivha zwa ndeme nga u sa vha na thalutshedzo ndi gwada lwa u tou bveledza. Note pfufhi u itela zwivha zwa ndeme na zwinwe (muvhuro kana ndaulo) zwa fhungudza vhukoni ha audit na zwa khwinisa u vheneka. Talutshedzani “material” kha pholisi yavho (sa tsumbo vhukuma 5% kana 10% ya budget u itela line iyo) na ngwalani ndivho (sa tsumbo grant transfer yo kedzwaho, projeke yo kedzwaho, bulk costs zwa khulwane).

U rumela kha muthu umwe fhedzi. Act i lavhela u rumela kha vhuvhili mayor na National Treasury. U rumela kha Treasury fhedzi, kana kha mayor fhedzi, ndi u sa tevheli. Vhudzuloni vhanzhi vha rumela kha mayor u thoma (u itela data kha council) na murahu kha Treasury; zwinwe zwi ita zwivhili nga duvha lilo. Nga ndila inwe kana inwe, vhavhili vha fanela u wana ngudo.

Hani u Automata U Bveledza Section 71

Vhudzuloni vhanzhi vha sala vha vhanganya ngudo ya Section 71 nga u bvisa data kha ma-spreadsheet mavhili kana masisteme a khale na u populatedza C Schedule manually. Ndaleo i na vhukoni ha zwikololo na i konzea matanga a maḍuvha 10 u fulufhedza nga u fanelaho. Vhugudi na vhugudi, vhathihi vha nanga manomoro hafhu, zwi khulisa vhukoni ha zwikololo zwa u sedza na zwi shumisa tshifhinga tshine na nga shumisa u analisa na u talutshedza zwivha.

Masisteme a zwino a u laula tshelete ya muvhuso wa lusendo a auto-generate C Schedule u bva kha data ya general ledger na budget ya live. Musi chart of accounts yavho na mveledzo ya budget zwi vhambana na mSCOA na format yo laulwaho ya u bveledza, sisteme i nga bveledza draft muvhuro, ndaulo, cash, na ngudo dza u analisa vhukolo zwi vhambanaho nga ntha na template ya Section 71. Vhathihi vha tshelete vha ikanisa u sedza, u talutshedza zwivha, na sign-off nga pfanelo ya u re-key manually. Automation na i konzea u shumisa “what if” checks pele ha month-end.

Section 71 Checklist ya U Luga

Shumisani checklist iyi vhugudi na vhugudi pele ha u rumela.

Zwithu

MFMA na MBRR: National Treasury — MFMA u itela Act na Municipal Budget na Reporting Regulations. MBRR i kundela C Schedule na ma-format a u bveledza.
Ma-circulars na ma-template: National Treasury i bveledza ma-circulars a khwinisaho zwinwe zwa u bveledza kana a vhenekisaho matanga. Local government reporting portal i bamba thalutshedzo ya zwino ya u rumela na, hune zwi tshi shuma, ma-template kana specifications ya sisteme.
Thalutshedzo ya audit: Auditor-General South Africa (AGSA) i phatutshedza ngudo dza vhukuma kha muvhuso wa lusendo na ngudo dza muvhuso wa lusendo na muvhuso wa lusendo. U sedza zwigwada zwa AG kha Section 71 kha phurovinsi yavho kana vhudzuloni zwi vhambanaho zwi thusa ni zwi thivhele.

U wana ngudo ya Section 71 ya vhugudi zwone vhugudi na vhugudi ndi tshipida tsha u vheneka, u tevhela u laula tshelete ya muvhuso wa lusendo. Na maitele o vheneka, checklist yo fanelaho, na — hune zwi konzea — u bveledza nga u automata u bva sisteme yavho ya tshelete, tshigwada yavho tshi konze u fulufhedza matanga, u fhungudza vhukoni ha audit, na u nea council na National Treasury data zwi lavhelelwaho.

Vhona hani Dolobha i thusa vhudzuloni u bveledza ngudo dza Section 71 na Section 72 kha tshipida tshithihi tsha nne, nga u sa re-keya kha ma-spreadsheet — explore the platform.