Iziphumo Ze-Audit Ze-Auditor-General Zomasipala 2023-24 | Imibono Eyiseko

Iziphumo ze-audit ze-Auditor-General zomasipala zaseMzantsi Afrika ezingama-257 zixela indaba ephoxayo. Kwisikolo sowe-2022-23, ama-34 kuphela amasipala afumene i-clean audit. Abanye bafumene iimvumo ezingagunyaziswanga neemibono, iimvumo ezigunyazisiweyo, eziphoxayo, okanye iindidi. Ingxelo jikelele ka-2023-24, ekhutshwe nguMphicothi-zincwadi Jikelele waseMzantsi Afrika (AGSA), ibonisa ukuba inkqubela isalibele. Kubaphathi bomasipala, aba-CFO, namakhansili, ukuqonda ezi ziphumo akuphatheleni nokuthobela kuphela. Kukhathalele ukugonda kutheni amasipala amaninzi abe nzima nokwenziwa ngokwahlukileyo. Olu hlalutyo lufinyeza amanani ayiseko, iindikimba uMphicothi-zincwadi Jikelele aqhubeka ezibonakalisa, izizathu ezingundoqo eziqhuba iziphumo ezimbi, neenqobo ezinokusebenza ezinokubeka umasipala wakho endleleni engcono.

Iziphumo Ze-Audit Ze-Auditor-General Zomasipala 2022-23: Amanani

Ingxelo eqokelelweyo ye-AGSA yorhulumente wasekuhlaleni konyaka wezezimali we-2022-23 inika isithombe esicacileyo sokuma komkhakha.

Isiphumo se-audit	Inani lamasipala
Clean audit	34
Unqualified with findings	110
Qualified	90
Adverse	6
Disclaimed	14
Iyonke	257

Ngamanye amagama, malunga nama-13% amasipala afumene i-clean audit. Ngaphezu kwe-43% afumene imvumo engagunyaziswanga kodwa neemibono ngokuthobela, ukusebenza, okanye ukuphatha okuphakathi. Ama-43% asele afumene iimvumo ezigunyazisiweyo, eziphoxayo, okanye ezinikiweyo — oko kuthetha ukuba izibalo zezimali okanye ulwazi lokusebenza zazingathembeki kwindawo enye okanye ngaphezulu ebalulekileyo, okanye umcoci akakwazanga ukufumana ubungqina obaneleyo. Oko kwabeka akazange kutshintshe ngokugqithiseleyo eminyakeni yakutsha, yiyo ndlela ingxelo jikelele ka-2023-24 iphinde ibonakalise inkqubela elibele neengozi eziqhubekayo. Amasipala afumana “unqualified with findings” ahlangabezane nesingxobo esiseko sezibalo zezimali ezithembekayo kodwa asafanele ajonge imibono yokuthobela okanye yokuphatha ukuya kwi-clean audit.

Imali engenayo nokuqokelela zisala yinxenye yoxinzelelo ebalulekileyo. Ngo-2022-23, ityala labathengi elityalelwa amasipala lalingama-R427.7 yezigidi. Izinga lokuqokelela elifunyenweyo lalingama-72.9%, ngokuchasene nezinga lokuqokelela elixanduvo lwabiwo-mali elingama-94.8%. Eso sikhewu — ngaphezu kwamaphesenti ama-20 — sibonisa kokubini uxanduvo lwabiwo-mali olugqithiseleyo nokuphatha kwemali engenayo okubuthathaka. UMphicothi-zincwadi Jikelele uphinde abonakalise ukuxela ngaphezulu kwemali engenayo nokuqokelela okungcono njengezinto eziqhuba uxinzelelo lwezezimali, iingxaki ze-cash flow, nokugqibela imibono ye-audit. Amasipala axanduvo lwabiwo-mali ngezinga zokuqokelela abangakwazi ukuzifikelela zizilungiselela iingcaciso zokwahluka, imibono yokuthobela, neemvumo ezigunyazisiweyo xa amanani engaxhaswa.

Ingxelo Jikelele ka-2023-24 Ibagalisela Ntoni

Ingxelo jikelele ye-Auditor-General kwisikolo se-audit sika-2023-24 ayitshintshi umfanekiso opheleleyo: uphuculo kulo lonke umkhakha lunyuko. I-AGSA iyaqhubeka igxininisa iseti encinci yeendikimba ezichaza uninzi lweziphumo ezimbi.

Ukuphatha Kwezezimali nomgangatho Wokuxela

Umgangatho wezibalo zezimali zonyaka (AFS) neerekhodi ezincedayo usala yimbangela eyinene yeemvumo ezigunyazisiweyo neziphoxayo. Iingxaki eziqhelekileyo ziquka ukuxela ngokungachanekileyo okubalulekileyo, ukuhlukanisa ngokungachanekileyo kwemali engenayo nephumo, iirejista zempahla ezingaphelelanga okanye ezingachanekanga, nokulungisa okungcono phakathi kwe-general ledger, iingxelo zonyanga ze-Section 71, ne-AFS. UNational Treasury noMphicothi-zincwadi Jikelele balindele i-AFS ilungiselelwe ngokuhambelana neGenerally Recognised Accounting Practice (GRAP) nenkqubo ye-mSCOA; apho ezo zingasebenziswa ngokungaguquki, imvumo ye-audit isengozini. Apho ichati ye-mSCOA ye-akhawunti ingasebenziswa ngokungaguquki, okanye apho imigago yokugqiba inyanga ibuthathaka, amathuba emibono ye-audit anyuka. Umoya we-Auditor-General uguqukile: ukuxela kwezezimali kufuneka kuchaneke, kuphelele, kuhambelane nenkqubo emiswe ukusuka kwinyanga yokuqala ukuya ekupheleni konyaka.

Ukunikezela Koncedo nolwazi Lokusebenza

UMphicothi-zincwadi Jikelele naye ucoca ukuthembeka kolwazi lokusebenza. Apho abonisi abaxeliweyo bengaxhaswanga bubungqina, okanye apho ingxelo yokusebenza kwonyaka (APR) ingadibani nenkqubo yokuphatha ukusebenza engaphantsi, isiphumo se-audit kulwazi lokusebenza sigunyazisiwe okanye simbi. Ukunikezela koncedo nempilo yezezimali kudityaniswe: amasipala angakwazi ukuxela ukusebenza ngokuthembekileyo avame ukubandezela nokuphatha okuphakathi okuyiseko.

Ukuphatha Okuphakathi: Ulawulo, Ukuphatha Kwezezimali nokusebenza, nolawulo

Imibono ebalulekileyo kuphatha okuphakathi — ulawulo, ukuphatha kwezezimali nokusebenza, nolawulo — ibonakala kwinxenye enkulu yeengxelo zomasipala. Isimo esibuthathaka phezulu, ukwahlula amathuba okunganelelanga, ukulungisa okusileyo okanye kwesile, nokubhalwa okungcono kweepolisi neenkqubo konke kunegalelo. UMphicothi-zincwadi Jikelele uvavanya ukuba ukuphatha lujonge na imibono yonyaka odlulileyo nokuba ikomiti ye-audit nekhansili zinika ukuqwalasela olunengeniso na. Apho oku kuphatha kubuthathaka, i-clean audit ayikho nangona amanani kwi-AFS echane.

Ukuphatha Imiphumela

I-AGSA iphinde yabiza imiphumela xa abaqondisi okanye amakhansili awela umthetho okanye aphumelela ukusebenzisa iizenzo zokulungisa ezivumelweyo. Ukungabikho kwemiphumela — akukho isenzo sokohlwaya, akukho kubuyisela ukulahleka, akukho kulandela ngokungaguquki uphumo olungaqhelekanga — kunqanda ukuziphendulela kwaye kubonisa ukuba ukungathobeli kuyanyamezelwa. Ingxelo ka-2023-24 iphinde igxininisa ukuba ngaphandle kokuphatha imiphumela, ukungaphumelela okufanayo kuya kuphinda.

Umfanekiso Weephondo

Iziphumo ze-audit azabiwa ngokulinganayo kwiiphondo. IWestern Cape ngokombali ibe nepesenti ephezulu ye-clean audit nepesenti ephantsi yeemvumo ezinikiweyo okanye eziphoxayo, ilandelelwa yiGauteng neKwaZulu-Natal kwiindawo ezahlukeneyo. Iiphondo ezinye ezininzi zineqokelela ephezulu yeziphumo ezigunyazisiweyo, eziphoxayo, okanye ezinikiweyo. Iizizathu zininzi: amandla, uzinzo lwepolitiki, umgangatho wolawulo lokuphatha, nokutyalwa kwiinkqubo. Okuthathwa ngomasipala nawuphi na kukuba uphuculo lunokwenzeka naphi na iphondo — kodwa kudinga ukugxila ngokuzimisela kwiindawo uMphicothi-zincwadi Jikelele abonakalisa kakhulu.

Izizathu Ezingundoqo: Kutheni Amasipala Ayaqhubeka Efumana Ii-Audit Ezimbi?

Izizathu ezingundoqo ezifanayo zibonakala kwingxelo ze-Auditor-General minyaka ngeminyaka.

Imigago yokugqiba inyanga nokuphela konyaka ebuthathekileyo. Xa iingxelo ze-Section 71 zithunyelwa kwesile okanye zilungiselelwa ukusuka kwidatha engalungisi ne-general ledger, isiseko se-AFS ethembekayo asipo. Xa ukulungisa kuphelele okanye kungavavanywanga, ukuxela ngokungachanekileyo akuqondi.
Iinkqubo neenkqubo ezinganeleyo. Amasipala amaninzi asathembele kwiispredishithi, iinkqubo zendalo, okanye amathuluzi ahlukeneyo anganyanzeli imfuno yokuthobela i-MFMA okanye isakhiwo se-mSCOA. Ukuphinda ukubhala ngesandla nokulungisa ngexesha kungenisa impazamo kwaye kwenza kube nzima ukuvala iincwadi ngexesha.
Izikhewu zamakhono namandla. Abasebenzi bezezimali nemali engenayo banokusilela uqeqesho nge-mSCOA, ii-standard ze-GRAP, nokuxela i-MFMA. Apho iindima eziyiseko zingenabani okanye ukushintsha kuphezulu, ulwazi lwesikhungo lulahlekile kwaye ukungaguquki kuyahlupheka.
Ukuphatha imali engenayo nokufunwayo. Uxanduvo lwabiwo-mali lwemali engenayo oluxeliwe ngaphezulu nokuqokelela okungcono (njengoko kubonakala kusikhewu se-72.9% vs 94.8%) kukhokelela kwingxaki ze-cash flow nembono ye-audit. Ukulawula ikredithi, ukuchaneka kokubhala, nokuphatha abasweleyo kuvame ukuba ngaphantsi kwemithombo okanye kudityaniswe ngokungcono nezinye izimali.
Ukuthengwa nokuphatha umgca wokuthengwa. Uphumo olungaqhelekanga nokungathobeli i-SCM usala phakathi kwemibono eziqhelekileyo. Ukubhalwa okubuthathaka, ukwahlula amathuba okunganelelanga, nokuthi tyumbe okungacaciswanga ngokufanelekileyo nokuviwa konke kutsala ingqalelo ye-Auditor-General.
Ulawulo nokuqwalasela. Apho ikomiti ye-audit ingenamithombo ngokwaneleyo okanye ikhansili ingabambeli ukuphatha ngexanduvo leemibono yonyaka odlulileyo, iingxaki ezifanayo ziyaqhubeka. Ukuziphendulela kufuneka kubonakale kuquke.

Ukujonga ezi zizathu akuyiyo projekthi yonyaka omnye. Kudinga ukuzibophelela okuqhubekayo indlela yokufumana i-clean audit yomasipala: uvavanyo lwesiseko, ukuvala isikhewu, iinkqubo ezinamandla, neenkqubo ezilungileyo.

Amasipala Anokwenza Ntoni Ngokwahlukileyo

Iziphumo ze-audit ze-Auditor-General zomasipala ziyibizo lesenzo, hayi isigwebo. Amasipala aphucukile ukusuka kwigunyazisiweyo ukuya kungagunyaziswanga neemibono, okanye ukusuka kungagunyaziswanga neemibono ukuya kucocileyo, ngokuvamile enze oku kulandela.

Phatha ukulungiselela i-audit njengemigago yonyaka oneenyanga ezi-12. Musa ukulinda ukuphela konyaka. Qhuba uvavanyo lwesiseko ekuqaleni konyaka wezezimali, yabela abanini kwimibono yonyaka odlulileyo nendawo nganye enengozi ephezulu, ulandelele inkqubela kwimibuthano yokuphatha nekomiti ye-audit. Sebenzisa indlela ye-clean audit ehlelekileyo ukuze ukuvala inyanga, i-Section 71, ukulungisa, ne-AFS yokuphela konyaka zihambelane.
Qinisa umgangatho wokuxela kwezezimali. Qinisekisa ukuba ichati ye-akhawunti ithobela i-mSCOA ngokupheleleyo, intengiso nganye iqinisekiswa ekungeneni, ne-Section 71 ne-Section 72 zikhiwa ukusuka kwidatha yomthombo ofanayo ne-general ledger. Lungisa zonke iima-akhawunti ebalulekileyo phambi kokuthumela ubhale inkqubo.
Qomeleza imali engenayo nokuqokelela. Uxanduvo lwabiwo-mali ngezinga zokuqokelela ezinokufikeleleka. Tyalela ukuchaneka kokubhala, ukulawula ikredithi, nokuphatha abasweleyo. Inani le-R427.7 yezigidi zetyala labathengi liyisignali: ukuphatha imali engenayo kufuneka kube yinto yokuqala, hayi icamngca.
Nyanzela imiphumela. Sebenzisa iinkqubo zokohlwaya nokubuyisela uphumo olungaqhelekanga nokungathobeli. Bonisa ukuba umbutho uthatha ukuziphendulela ngokuginisekileyo.
Tyalela amakhono neenkqubo. Qeqesha abasebenzi nge-MFMA, i-mSCOA, neemfuno zokuphatha okuphakathi. Apho iinkqubo zidlulile okanye zihlukeneyo, vavanya izisombululo ezakhelwe ngezezimali zomasipala zaseMzantsi Afrika ezinamandla ukuthobela ngokucebo.

Indlela iTeknoloji Inokunceda

ITeknoloji ayinakuthatha indawo yolawulo olulungileyo okanye abantu abanekhono, kodwa inokunciphisa ukuxabana okukhokelela kwimibono ye-audit.

Iinkqubo ezihambelana ne-mSCOA. Isoftwe enamandla ichati ye-mSCOA ye-akhawunti nokudibanisa okusiasebenziyo kwamacandelo ithintela uninzi lweempazamo zokuhlukanisa eziqhuba ukuxela ngokungachanekileyo okubalulekileyo. Xa intengiso nganye iqinisekiswa ekungeneni, i-general ledger neengxelo ze-Section 71 ziguqukile zithobela ngokucebo.
I-Section 71 ne-Section 72 ezenziwa ngokuzilawulayo. Xa iingxelo zonyanga neepakathi kwonyaka zikhiwa ukusuka kwi-ledger efanayo enika i-AFS, iimpazamo zokulungisa nengozi yokuthumela kwesile ziwa. Abasebenzi bezezimali banokugxila kuhlalutyo nokuphatha endaweni yokuphinda ukubhala ngesandla nokulungisa kwiispredishithi.
Imali engenayo nokubhala edityanisiweyo. Iinkqubo ezidibanisa ukubhala, ukulawula ikredithi, ne-general ledger ziphucula ukuchaneka kwe-anakwa kwemali engenayo nokuthembeka kwedatha yokuqokelela. Oko kuxhasa kokubini uxanduvo lwabiwo-mali olungcono neemibono ze-audit ezininzi kwemali engenayo.
Iindlela zococo nokubhalwa. Iinkqubo zigcina iindlela zococo ezi cacileyo zokuviwa, ukulungisa, nokuhlukanisa amacandelo zenza lula ukuphendula izicelo ze-Auditor-General nokubonisa ukuba ukuphatha okuphakathi kusebenza.

Isoftwe eyakhelwe amasipala aseMzantsi Afrika inokuxhasa ichati ye-akhawunti ehambelana ne-mSCOA, ukuxela i-Section 71 ne-Section 72, nemigago esekelwe ukuthobela i-MFMA. Kumasipala ababuza ukuba benza ntoni ngokwahlukileyo emva kwesinye isikolo se-audit esinzima, impendulo iqala ngovavanyo oluthembekileyo, icebo elicacileyo, neenkqubo ezixhasa endaweni yokunqanda ukuthobela.

Isiphetho

Iziphumo ze-audit ze-Auditor-General zomasipala zowe-2022-23 nomoya wingxelo jikelele ka-2023-24 zicacile: inkqubela ilibele, kwaye iindikimba ezifanayo zilawula. Umgangatho wokuphatha kwezezimali, ukunikezela koncedo nolwazi lokusebenza, ukuphatha okuphakathi, nokuphatha imiphumela ziqhuba uninzi lwemibono. Amanani — i-clean audit ezingama-34, ezingagunyaziswanga neemibono ezingama-110, ezigunyazisiweyo ezingama-90, eziphoxayo ezi-6, ezinikiweyo ezi-14, nezinga lokuqokelela elingama-72.9% ngokuchasene noxanduvo lwabiwo-mali lwama-94.8% — abonisa iingxaki zenkqubo, hayi ubuhloki.

Amasipala afuna ukuphucula kufuneka aphathe ukulungiselela i-audit njengento yokuqala minyaka jikelele, alungise izizathu ezingundoqo ekuxeleni nase malini engenayo, aqomeleze ulawulo. Ukuze ubone ukhokelo oluthe vetshe, bona ikhokelo lethu ngendlela yokufumana i-clean audit yomasipala, ilisti ye-clean audit ka-2026, ne ikhokelo lee-standard ze-GRAP kumasipala. Ukuze ubone indlela i-Dolobha enceda ngayo amasipala ukukhupha iingxelo ze-Section 71 ne-Section 72 ezithobela i-mSCOA ukusuka kumthombo omnye weqiniso nokuxhasa isiphumo se-audit esingcono, phonononga i-Dolobha.