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U Tevhedza ha mSCOA na MFMA section 72 mid-year report mfma municipal reporting sdbip south-africa

Thalutshedzo ya Ngudo ya Section 72 ya Vhukati ha Ngwaha | U Tevhela MFMA kha Vhudzuloni

Dolobha Team 12 minitsi u vhala
Thalutshedzo ya Ngudo ya Section 72 ya Vhukati ha Ngwaha | U Tevhela MFMA kha Vhudzuloni

Section 72 ya Municipal Finance Management Act (MFMA) i lavhela muvhuso wonwe na wonwe wa lusendo kha Afurika Tshipembe u tablela u sedza budget na performance vhukati ha ngwaha nga 25 January ngwaha na ngwaha u itela vhugudi 6 dza u thoma dza ngwaha wa tshelete. U rumela Section 72 murahu kana zwo sa fhedzi zwi tou bveledza zwigwada zwa Auditor-General na u sedza ha National Treasury, fhedzi vhudzuloni vhanzhi vha sala vha konzea zwine zwi fanelaho u kundelwa na hani u zwi luga tshifhingani. Thalutshedzo iyi i bveledza zwinwe Section 72 zwi lavhela, vhani vha fanela u rumela, zwine ngudo i fanelaho u kundela kha Section 72(1)(a) u ya (e), maitele step-by-step a u luga, zwikololo zwa mbeu, na hani u bveledza u fanelaho zwi tikedza mvelelo dza audit.

U itela u linganaho ha vhugudi, vhona Section 71 monthly report guide. U itela khaledzi yo fhedzaho ya u bveledza na matanga, vhona MFMA reporting calendar 2026–27. U itela zwinwe zwoṱhe zwa u bveledza muvhuso wa lusendo, vhona MFMA compliance requirements for 2026.

Ndi Mini Ngudo ya Section 72 ya Vhukati ha Ngwaha?

Ngudo ya Section 72 ya vhukati ha ngwaha (nga u vhanzhi vha i vhidza u sedza budget na performance vhukati ha ngwaha) ndi ngudo ya mulayo ine muvhuso wonwe na wonwe wa lusendo kha Afurika Tshipembe u fanela u luga na u tablela u itela vhugudi 6 dza u thoma dza ngwaha wa tshelete (July u ya December). A i ngudo ya nga hone ya u laula; ndi document ya u ikuela kha vhathihi ine i sumbedza hani muvhuso wa lusendo u shuma kha budget yavho yo tendelwaho na zwipikwa zvawo zwa u bveledza nyimelelo na performance. Ndivho ndi u tendela council, National Treasury, na vhathihi u vhona arali muvhuso wa lusendo u kha track na arali budget ya zwikhwiniso i lavhelelwaho pele ha year-end.

Mveledzo ya Mulayo

Mihumbulo i bva kha Section 72 ya Municipal Finance Management Act (MFMA), Act 56 wa 2003. MFMA ndi mulayo mukulu u laulaho u laula tshelete ya muvhuso wa lusendo kha Afurika Tshipembe. Section 72 i lavhela mayor u tablela u sedza budget na performance vhukati ha ngwaha kha council. Zwine zwi bveledzwa na format zwi talutshedzwa hafhu kha Municipal Budget na Reporting Regulations (MBRR) na ma-circulars a National Treasury. U tevhela Section 72 ndi tshipida tshinwe tsha MFMA compliance requirements zwo sedzwa nga Auditor-General.

Vhani Vha Fanela u Rumela?

Mayor u fanela u tablela ngudo ya Section 72 kha council. Kha maitele, accounting officer (municipal manager) na CFO vha ikuela u luga ngudo; mayor u tablela. Ngudo i fanela na u rumelwa kha National Treasury na treasury ya phurovinsi yo vhambanaho, na i fanela u itwa ya vhathihi (sa tsumbo kha website ya muvhuso wa lusendo) kha tshifhinga tsho talutshedzwaho murahu ha matanga. Vhenekisani kha muvhuso wavho wa lusendo vhani vha luga, vhani vha sedza, na vhani vha signa u re matanga 25 January a fulufhedzwe.

Matanga

Ngudo ya Section 72 i fanela u tablelwa nga 25 January ngwaha na ngwaha. Matanga heyi a vha kha MFMA na a shuma kha vhudzuloni vhoṱhe nga pfanelo ya khaledzi ya council. U lovha matanga ndi u lovha u tevhela nga ntha na zwo tou bveledzwa nga Auditor-General. Lugani maitele avho u re ngudo i lugiswe u itela u tablela na u rumela nga u tou bvela nga 25 January; vhudzuloni vhanzhi vha vha draft yo fhedzaho nga vhukati ha January u tendela tshifhinga u itela maitele a mayor na council.

Zwine Ngudo ya Section 72 i Fanelaho u Kundela? Section 72(1)(a) u ya (e)

Section 72(1) ya MFMA i bveledza zwine u sedza vhukati ha ngwaha u fanela u amba. Zwa tevhelaho zwi sumbedza mveledzo ya mbeu; khwaṱhisedzani kha MBRR ya zwino na ma-circulars a National Treasury.

Section 72(1)(a): Muvhuro na Ndaulo ya Performance

Ngudo i fanela u sumbedza muvhuro na ndaulo ya nne u itela vhugudi 6 dza u thoma kha budget yo tendelwaho. Zwi amba: muvhuro nga tshipida — property rates, service charges (maḓi, gesi, sanitation, refuse), ma-grants na ma-subsidies, na zwinwe muvhuro, na budget na zwine zwa bvelela u itela tshifhinga. U fhungufha ha ndeme (sa tsumbo u kuvhanganya ho fhungufhi kha budget) zwi fanela u talutshedzwa. Ndaulo ya operating nga vote — ndaulo ya nne kha budget nga vote kana department u itela vhugudi 6. Ndaulo ya capital — ndaulo ya capital ya nne kha budget nga vote kana projeke. Data i fanela u vhambana na Section 71 submissions dza vhugudi yavho; ngudo ya vhukati ha ngwaha ndi u vhona u kuvhanganyiwa ha vhugudi 6 dza u thoma.

Section 72(1)(b): U Bveledza Nyimelelo na Zwipikwa zwa Performance

Ngudo i fanela u sedza performance kha zwipikwa zwa muvhuso wa lusendo — nga u khathuhela, Service Delivery na Budget Implementation Plan (SDBIP) na, hune zwi tshi shuma, Integrated Development Plan (IDP). Zwi kundelaho: tshifhinga kha key performance indicators (KPIs) na targets dzo tendelwaho kha SDBIP; zwibveledzi zwa u bveledza nyimelelo — sa tsumbo u nea maḓi na gesi, u bvisa refuse, u khwinisa migwagwa; zwivha zwa ndeme zwa u fhungufha kana u kedza u bveledza nyimelelo, na ndivho na maitele a u lugisa.

Section 72(1)(c): U Sedza arali Zwikhwiniso zwa Budget zwi Lavhelelwa

Section 72(1)(c) i lavhela u sedza arali zwikhwiniso kha budget zwi lavhelelwa. Zwi vha kha: tshifhinga ya u kuvhanganya muvhuro — arali u kuvhanganya hu fhungufhi nga u anga kha budget, muvhuso wa lusendo u nga toda u fhungudza ndaulo kana u khwinisa zwinwe zwa muvhuro kha budget ya zwikhwiniso; maitele a ndaulo — u shumisa nga u anga kha ma-vote anwe, kana u shumisa hu si zwavhudi (sa tsumbo kha capital), zwi nga lavhela virement kana budget ya zwikhwiniso; zwikhwiniso kha ma-grants kana zwinwe zwa u fundedza; u bveledza nyimelelo na zwinwe zwa maitele. Ngudo i fanela u ri zwavhudi arali budget ya zwikhwiniso i lavhelwa na ndifhani.

Section 72(1)(d): U Rumela na Zwinwe zwa U Lavhela

Ngudo i fanela u rumelwa kha mayor (u itela u tablela kha council), National Treasury, na treasury ya phurovinsi yo vhambanaho. I fanela u kundela zwinwe zwa u lavhela kha zwikhwiniso zwinwe zwa budget zwo lavhelelwaho. Kha maitele: u lavhela zwavhudi u bva accounting officer/municipal manager (na zwi sumbedzwa kha u tablela ha mayor) arali u tendela budget ya zwikhwiniso na, arali ee, zwikhwiniso zwa ndeme zwo lavhelwaho; u rumela kha vharumi vhararu (council nga mayor, National Treasury, treasury ya phurovinsi) nga ndila yo laulwaho.

Section 72(1)(e): Zwinwe zwa U Bveledza na Budget ya Zwikhwiniso

Section 72(1)(e) i lavhela zwinwe zwa u lavhela arali budget ya zwikhwiniso i ndeme na zwinwe zwa u bveledza muvhuro na ndaulo hune zwi tshi shuma. Zwi kundelaho: u lavhela kha u toda budget ya zwikhwiniso (ee/hayi, na ndivho); zwinwe zwa muvhuro na ndaulo zwa ngwaha wo fhedzaho, zwi toda performance ya nne kha vhugudi 6 dza u thoma na zwikhwiniso zwinwe zwa divhaho kana zwi nga bvelela (sa ma-grants, tshifhinga ya u kuvhanganya, ma-projeke a kedzwaho). Zwi nea council na Treasury ndila yo vheneka ya u sedza arali na tea u ya na budget ya zwikhwiniso na zwine zwi fanelaho u kundelwa.

Step-by-Step: U Luga Section 72

Shumisani maitele heyi u luga ngudo ya Section 72 tshifhingani na kha standard yo lavhelelwaho.

Step 1: Khwaṱhisedzani Data ya Month-End u itela July u ya December

Khwaṱhisedzani uri vhugudi 6 (July u ya December) zwo valwa na zwo linganiswa. Manomoro avho a Section 72 a fanela u vhambana na Section 71 submissions dza vhugudi yavho na na general ledger. Fhedzani u linganisa bank, vhakololi, vhakolwa, na zwinwe zwa ndeme u itela tshifhinga.

Step 2: Vhanganyani Thumisano ya Muvhuro na Ndaulo (72(1)(a))

Bvisani muvhuro nga tshipida na ndaulo nga vote (operating na capital) u itela vhugudi 6, na budget na zwine zwa bvelela. Shumisani mveledzo yo fanaho na Section 71 yavho na budget yo tendelwaho u re ngudo i vhambedze. Sumedzani zwivha zwa ndeme na lugani ma-notes a thalutshedzo a pfufhi u itela tshinwe na tshinwe.

Step 3: Vhanganyani Data ya Performance (72(1)(b))

Kuvhanganyani data ya SDBIP na u bveledza nyimelelo u itela vhugudi 6 dza u thoma. Khwaṱhisedzani uri KPI na mubveledzi na mubveledzi u na tshipida tsha u bveledza na uri actuals zwi tikedzwa. Ngwalani ndivho u itela u shumisa hu si zwavhudi ha ndeme na maitele a u lugisa a lugiswaho. Tshipida hetshi nga u vhanzhi tshi toda tshifhinga tshikhulwane kha tshelete; kanedzani performance management na ma-department a line nga u tou bvela.

Step 4: Sedzani U Toda Budget ya Zwikhwiniso (72(1)(c) na (e))

Zwi bva kha performance ya muvhuro na ndaulo na zwikhwiniso zwinwe kha ma-grants kana zwine zwa ndeme, sedzani arali budget ya zwikhwiniso i lavhelelwaho. Lugani zwinwe zwa muvhuro na ndaulo zwa ngwaha wo fhedzaho na lugani zwinwe zwa u lavhela zwavhudi u itela council. Arali zwi konzea, vhambanisani na format ine i do shumiswa musi budget ya zwikhwiniso i tablelwa (arali zwi shuma).

Step 5: Lugani Thalutshedzo na Zwinwe zwa U Lavhela

Ngwalani thalutshedzo ine i vhanganya manomoro na performance: mafhungo a ndeme, zwivha zwa ndeme, vhukoni, na zwinwe zwa u lavhela. Khwaṱhisedzani uri zwinwe zwa u lavhela kha ngudo zwi vheneka na zwi nga shumiswa u re council na Treasury vha vhone zwi lavhelwaho.

Step 6: U Sedza nga Ntha na U Signa

CFO u fanela u sedza draft u itela u fhedza, u nnea, na u fanelaho na Section 71 na budget yo tendelwaho. Municipal manager (accounting officer) u fanela u signa pele ngudo i ya kha mayor. Lugisani zwivha zwinwe zwo fhambanaho na khwaṱhisedzani uri zwinwe zwoṱhe zwa Section 72(1)(a)–(e) zwi ambiwa.

Step 7: Tablelani kha Council na Rumelani kha Treasury

Mayor u tablela ngudo kha council nga 25 January. Rumelani ngudo kha National Treasury na treasury ya phurovinsi sa zwo laulwaho (sa tsumbo nga local government reporting portal). Phatutshedzani ngudo kha website ya muvhuso wa lusendo kha tshifhinga tsho lavhelelwaho nga MFMA kana Treasury (sa tsumbo kha maḍuvha 5 a u shuma a 25 January). Bveledzani proof ya u rumela na u phatutshedza u itela audit.

Zwikololo zwa Section 72 zwa Mbeu zwi Bveledzaho Zwigwada zwa AG

U lovha hezwi zwi bvela nga u tou bveledza kha ngudo dza Auditor-General. U zwi thivhela zwi do khwinisa MFMA compliance yavho na u tikedza clean municipal audit.

U tablela murahu kana u rumela murahu. U lovha matanga 25 January ndi u khakha Section 72 nga ntha. Vhani matanga a nga hone (sa tsumbo draft yo lugiswa nga 15 January) u re sign-off, u tablela kha council, na u rumela kha Treasury zwoṱhe zwi konze u fhedzwa nga 25 January.

U sa kundela Section 72(1)(a)–(e) zwothe. U sia u analisa muvhuro na ndaulo, data ya performance, kana zwinwe zwa vheneka kha budget ya zwikhwiniso zwi bveledza maipfi a qualified kana zwigwada. Shumisani checklist ine i vhambana na paragraph na paragraph ya Section 72(1) u khwaṱhisedza uri a hu na tshithihi tshi siwaho.

Data ya performance yo sa tikedziwi. AG u sedza arali performance yo bveledzwaho i nne na i tikedzwa nga gwada. Section 72(1)(b) yo sa talutshedzi kana yo sa tikedziwi zwi bveledza vhukoni ha audit. Khwaṱhisedzani uri mubveledzi na mubveledzi u na tshipida tsha u bveledza na uri ma-working papers a wanala.

Manomoro a sa linganisi na Section 71 kana ledger. Ngudo ya vhukati ha ngwaha i fanela u vhambana na Section 71 submissions dza vhugudi yavho na general ledger. Zwivha zwo sa talutshedzi zwi sumbedza u linganisa hu si zwavhudi na zwi tou bveledza u sedza ha AG. Linganisani zwivhanganyi zwa Section 72 kha zwivhanganyi zwa vhugudi zwa Section 71 pele ha u rumela.

U rumela kha muthu umwe kana vhavhili fhedzi vha vharumi vho lavhelelwaho. Ngudo i fanela u ya kha council (nga mayor), National Treasury, na treasury ya phurovinsi, na i fanela u itwa ya vhathihi. U rumela kha council fhedzi kana kha Treasury fhedzi ndi u sa tevheli.

A hu na u lavhela zwavhudi kha budget ya zwikhwiniso. Section 72(1)(c) na (e) zwi lavhela u sedza na u lavhela. Ngudo ine i talutshedza fhedzi performance nga u sa ri arali budget ya zwikhwiniso i lavhelelwaho na ndifhani i lovha u fulufhedza zwinwe zwa Act.

Hani Software i Tikedza U Bveledza Section 72

Vhudzuloni vhanzhi vha vhanganya ngudo ya Section 72 nga u bvisa data kha ma-spreadsheet mavhili kana masisteme a khale na u aka thalutshedzo manually. Ndaleo i shumisa tshifhinga na i khulisa vhukoni ha zwikololo na u lovha matanga. Vhathihi vha tshelete vha shumisa maḍuvha u kuvhanganya manomoro ane na nga bveledzwa u bva kha tshipida tshithihi tsha data tsha Section 71.

Masisteme a u laula tshelete ya muvhuso wa lusendo a vhambanaho na mSCOA na MBRR a nga bveledza Section 72(1)(a) thumisano ya muvhuro na ndaulo nga ntha u bva general ledger na budget. Musi u bveledza Section 71 ya vhugudi kha vho vho automata kana semi-automata, u vhona vhukati ha ngwaha nga u vhanzhi ndi u shumisa ngudo yo kuvhanganyiwa u itela July u ya December. Zwo sia tshifhinga tshikhulwane u itela tshipida tsha performance (72(1)(b)), u sedza zwikhwiniso (72(1)(c) na (e)), na thalutshedzo — zwivha zwi lavhelaho thikhedzo na u ngena u bva ma-department a line. Arali na sedza software u itela muvhuso wavho wa lusendo, lavhelani masolution a tikedzaho Section 71 na Section 72 u bveledza na a vhanganya budget, actuals, na data ya performance kha tshipida tshithihi. Dolobha i akelwa u itela tshelete ya muvhuso wa lusendo wa Afurika Tshipembe na u bveledza, kundelaho Section 71 na Section 72.

Section 72 Checklist ya U Luga

Shumisani checklist iyi pele ha u tablela na u rumela.

  • Vhugudi yothe July–December yo valwa na yo linganiswa; data i vhambana na Section 71 na GL
  • Muvhuro vs budget (nga tshipida) zwo vhanganywa u itela vhugudi 6 na thalutshedzo ya zwivha
  • Ndaulo ya operating vs budget (nga vote) zwo vhanganywa u itela vhugudi 6 na thalutshedzo ya zwivha
  • Ndaulo ya capital vs budget (nga vote/projeke) zwo vhanganywa na thalutshedzo ya zwivha
  • SDBIP na performance ya u bveledza nyimelelo (72(1)(b)) zwo vhanganywa na zwo tikedzwa nga gwada
  • U sedza u toda budget ya zwikhwiniso ho fhedzwa (72(1)(c))
  • Zwinwe zwa muvhuro na ndaulo na zwinwe zwa u lavhela zwo ngwalwaho (72(1)(e))
  • Thalutshedzo na zwinwe zwa u lavhela zwi vheneka na zwo fhedza
  • CFO u sedza ho fhedzwa; municipal manager (accounting officer) sign-off yo wanala
  • Ngudo yo tablelwa kha council nga mayor nga 25 January
  • Ngudo yo rumelwa kha National Treasury na treasury ya phurovinsi nga 25 January
  • Ngudo yo phatutshedzwa kha website ya muvhuso wa lusendo kha tshifhinga tsho lavhelelwaho
  • Proof ya u tablela, u rumela, na u phatutshedza zwo bveledzwa u itela audit

Zwithu

  • MFMA na MBRR: National Treasury — MFMA u itela Act na MBRR; Section 72 na milayo zwi talutshedza zwine zwi bveledzwa na tshifhinga.
  • Ma-circulars na portal: Ma-circulars a National Treasury na local government reporting portal vha bamba thalutshedzo ya zwino ya u rumela na ma-template.
  • Thalutshedzo ya audit: Sedzani ngudo dza AGSA kha muvhuso wa lusendo u itela zwigwada zwa Section 72 zwi tou bveledza kha phurovinsi yavho kana vhudzuloni zwi vhambanaho.

U fulufhedza matanga ya ngudo ya Section 72 ya vhukati ha ngwaha na zwine zwi bveledzwa zwothe, zwine zwa nnea, ndi tshipida tsha u tevhela MFMA. Na maitele o vheneka, u ikuela zwinwe na zwinwe kha Section 72(1)(a)–(e), na masisteme a fhungudzaho u kuvhanganya manually, tshigwada yavho tshi konze u tablela na u rumela tshifhingani na u tikedza council na Treasury u sedza zwikhwiniso zwa budget. Vhona hani Dolobha i thusa vhudzuloni u bveledza ngudo dza Section 71 na Section 72 kha tshipida tshithihi tsha nne u re ngudo ya vhukati ha ngwaha na ya ngwaha zwi sale zwi fanelaho na tshifhingani.

Yo ṅwalwa nga

Dolobha Team

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