Ilista ye-Clean Audit 2026 | Amaphuzu ama-50 ezezimali zomasipala

Kwisikolo se-audit sika-2022-23, ama-34 kuphela kuma-257 amasipala aseMzantsi Afrika afumene i-clean audit. Umahluko phakathi kwesiphumo esicocayo neemvumo ezigunyazisiweyo okanye eziphoxayo akuyiyo incwadi enye ephantsi; zininzi izikhewu ezimbalwa kuzibalo zezimali, ukuthobela, ukuxela ukusebenza, nokuphatha ngaphakathi. Ukuqonda iziphumo zikutsha ze-audit ze-Auditor-General zomasipala kunceda ukugxila umsebenzi apho imibono iphindayo.

Ilista ye-clean audit yomasipala ka-2026 yenye yeempahla ezinokusebenza kakhulu iqela lezezimali lakho elinokuyisebenzisa phambi kokudibana kwe-Auditor-General. Sebenzisa eli phuzu lama-50 lelista ye-clean audit ukuqinisekisa indawo nganye iqela le-audit liya kuvavanya, kwaye usebenze ngayo iinyanga phambi kokuphela kwonyaka ukuze kungasali nto kuthiwe ngephutha. Ukuze ubone indlela ebanzi neendawo ezigxilwe kuzo yi-Auditor-General, bona ikhokelo lethu ngendlela yokufumana i-clean audit yomasipala. Ukuze ubone isiseko somthetho, bona imfuno yokuthobela i-MFMA ka-2026.

1. Izibalo zezimali (Izinto 1-15)

Ezi zinto ziquka umgangatho nokuphelela kwezibalo zezimali zonyaka (AFS), ukuhambelana ne-mSCOA ne-GRAP, neerekhodi ezincedayo i-Auditor-General iza kuthembela kuzo.

• 1. Ichati ye-akhawunti ihambelana ngokupheleleyo nesakhiwo samacandelo e-mSCOA samanje neekhowudi zamacandelo; akukho khowudi zindala okanye ezingathobeli ezisebenzayo.
• 2. Yonke imali engenayo ebalulekileyo iyanakwa ngokuhambelana ne-GRAP 9 (Imali engenayo ukusuka kwiintengiso zokutshintshana) ne-GRAP 23 (Imali engenayo ukusuka kwiintengiso ezingatshintshani); ukuhlukanisa phakathi kokutshintshana nokungatshintshani kubhalwe.
• 3. Irejista yempahla iphelele, ilungiswe ne-general ledger, kwaye iquka yonke impahla ebalulekileyo, izixhobo nezinto ezinokuhlukanisa ngokuchanekileyo nokuhlukanisa amacandelo.
• 4. Ukuncipha nokunciphisa kubalwa kusetyenziswa iimihla zokusebenza ezifanelekileyo neendlela; iimihla zokusebenza neenani zokugqibela ziye zavavanywa kwaye zibhalwe.
• 5. Amalungiselelo (umz. intlawulo yokushiya, izimangalo zomthetho, ukubuyisela) anakwa kwaye alinganiswa ngokuhambelana ne-GRAP 19; ukubala okuyincedo neengcinga zifayilwe.
• 6. Isitatimende se-cash flow silungiselelwe ngokuhambelana ne-GRAP 2; ii-cash flow zokusebenza, zokutyalwa, nezezimali zihlukaniswe ngokuchanekileyo kwaye zilungiswa nesitatimende semeko yezimali.
• 7. Zonke iinoti zokutyhilwa ze-AFS ezifunekayo zikhona kwaye ziphelele; iipolisi ze-akhawunti zixeliwe kwaye ziyasebenziswa ngokungaguquki kunyaka odlulileyo.
• 8. Izixhobo zezimali (okufunwayo, ukutyalwa, okufanele ukuhlawulwa, ukuboleka) zihlukaniswa kwaye zilinganiswa ngokuhambelana ne-GRAP 104; ukonakala kokufunwayo (ukulahleka kwekredithi kulindelwe) kuyasebenziswa apho kufuneka khona.
• 9. Impahla engavelisi mali iye yavavanywa ngokonakala (GRAP 21) apho kukho abonisi; iimpawu zokonakala ziyanakwa kwaye zityhilwe.
• 10. Impahla engabonakali (umz. isoftwe) iyanakwa kwaye inciphiswa ngokuhambelana ne-GRAP 102; ukutyalwa vs ukuchitha kuyabhalwa kwaye kuyaququka.
• 11. I-AFS ilungiswa ne-general ledger engaphantsi kwaye neengxelo ze-Section 71 zonyaka; ukwahluka okubalulekileyo kuyachazwa kwaye kusombululwa.
• 12. Amanani okuqhathanisa owesikhathi sangaphambili achazwe ngokuchanekileyo kwaye nawuphi na ukuphinda ukubeka kutyhilwe ngokuhambelana ne-GRAP 3.
• 13. Izibophelelo neengozi zityhilwe kwinoti apho kufuneka; iishedyuli ezincedayo ziyafumaneka kwi-audit.
• 14. Iintengiso neebhalansi zabahlobo abanxulumeneyo zikhankanyiwe, zilinganiswa, zityhilwe ngokuhambelana ne-GRAP 20.
• 15. Isitatimende sokusebenza kwezimali, isitatimende semeko yezimali, nesitatimende sokutshintsha kwempahla ephantsi ziqwalaselwe ziphelele kwaye ziqhagamshelane; iinoti ziqhagamshelane neestatimende eziyiseko.

Ukuze ubone ukusetyenziswa okuthe vetshe kwenkqubo ye-akhawunti, bona ikhokelo lethu lee-standard ze-GRAP kumasipala.

2. Ukuthobela (Izinto 16-30)

Ezi zinto ziquka izibophelelo ze-MFMA, ukuphatha ukuthengwa, ukuxela i-mSCOA, neemini zokuxela zonyaka ezi-Auditor-General ivavanya ukuthobela.

• 16. Uxanduvo lwabiwo-mali lonyaka lwabekwa lwamkelwa ngaphakathi kwexesha le-MFMA; ubungqina bokubeka ne resolution yekhansili bufayilwe.
• 17. Uphumo lusemxanduveni lwabiwo-mali oluvunyiweyo; ukushintsha (virement) lusebenzisiwe kuphela apho kuvunyiwe yi-MFMA nemigago yeTreasury.
• 18. Iingxelo zonyanga ze-Section 71 zithunyelwe kuNational Treasury naseTreasury yephondo elilandelanayo ngexesha elilungileyo kuyo yonke inyanga yonyaka wezimali.
• 19. Iingxelo ze-Section 71 zilungiselelwe ukusuka kwidatha yomthombo enye ne-general ledger; ukulungisa phakathi kwe-Section 71 ne-AFS kuqediwe kwaye kubhalwe.
• 20. Ingxelo ye-Section 72 yepakathi kwonyaka yabekwa ekhansilini yaza yathunyelwa ngaphakathi kwexesha elifunekayo; ingxelo ihambelana neerekhodi ezingaphantsi.
• 21. Ipolisi yokuphatha ukuthengwa (SCM) nezigunyazo zikhona, zihlaziyiwe, zihambelana neMigago yokuPhatha ukuthengwa kweMasipala.
• 22. Yonke intengo ephezulu kwemida elilandelanayo ilandele inqubo efunekayo (ukubida ngokukhuphisano, iiquotation, okanye ukuthi tyumbe okuvunyiweyo); ukubhalwa kuphelele kwaye kufayilwe.
• 23. Amakomiti okubida abekwa aasebenza ngokuhambelana nemigago ye-SCM; imizuzu nokutyhilwa kothando kuyafumaneka.
• 24. Irejista yeenkontracta isengqwaleni; zonke iinkontracta ebalulekileyo zirekhodiwe nabahlanganyeli, amaxabiso, neemini zokuphela.
• 25. Uphumo olungagunyaziswanga, olungaqhelekanga, noluncinci nolulahlekileyo lukhankanyiwe, luxeliwe ekhansilini, lujongwe ngokuhambelana neemfuno ze-MFMA.
• 26. Ukuhlukanisa i-mSCOA kusebenzisiwe ngokungaguquki kwimali engenayo, uphumo, neento zeebhalansi kuzo zombini iingxelo zonyaka ne-AFS.
• 27. Iipolisi zokulawula ikredithi nabasweleyo zikhona ziyasebenziswa; ukuqokelelwa kwemali engenayo nokucima kuhambelana nepolisi noxanduvo lwabiwo-mali.
• 28. Iinkqubo zebhanki nokutyalwa zithobela imigago yeTreasury; akukho ma-akhawunti okanye ukutyalwa okungagunyaziswanga.
• 29. Imibuthano yekhansili nekomiti yekhansili apho izinto zezimali zavunywa zibhalwe ngokufanelekileyo; iiresolution zilandelelwa ukuya ekusebenzeni.
• 30. Zonke izinto zokubuyisela nokuthumela ezifunekayo yiNational Treasury okanye iTreasury yephondo ngonyaka zithunyelwe ngexesha.

3. Ukuxela ukusebenza (Izinto 31-40)

Ezi zinto ziquka icebo lokunikezela koncedo nokuSebenza noxanduvo lwabiwo-mali (SDBIP), ingxelo yokusebenza kwonyaka (APR), nobungqina i-Auditor-General iza kucela ngolwazi lokusebenza.

• 31. I-SDBIP yavunywa yapapashwa ngaphakathi kwexesha elifunekayo; ihambelana noxanduvo lwabiwo-mali olamkelweyo ne-IDP.
• 32. Zonke abonisi be-SDBIP zichazwe ngokucacileyo, zilinganisisekayo, zineenjongo eziqinisekisekayo zonyaka.
• 33. Idatha yokusebenza iqokelelwa irekhodiwe phakathi konke unyaka; uxanduvo kwisbonisi nganye lunikezelwe lubhalwe.
• 34. I-APR ilungiselelwe kwaye ibonisa ukusebenza kwenyani ngokuchasene ne-SDBIP; iinjongo nezenzeka zicacile zixeliwe zihambelana ne-SDBIP.
• 35. Iifayile zobungqina zikhona kwisbonisi nganye sokusebenza esibalulekileyo; ubungqina baneleyo ukuxhasa izenzo ezenzeka ezixeliweyo (umz. amasampuli eengxelo, iirejista, uphumo lwesixhobo).
• 36. Akukho sibonisi sokusebenza esibalulekileyo esingekho okanye singaxeliweyo ku-APR; iingcaciso zokungafikeleli zinikezelwe apho kusebenzisekayo.
• 37. I-APR iye yavavanywa yavunywa nguMphathi woMasipala yabekwa ekhansilini ngaphakathi kwexesha elifunekayo.
• 38. Ulwazi lokusebenza ku-APR lulungiswa okanye luhambelana nawuphi na uxhaso lweengxelo zokuphatha nezixhobo.
• 39. Ukuqinisekisa umgangatho okanye ukuvavanya ngaphakathi kwedatha yokusebenza kwenziwe phambi kokuqeqeshwa kwe-APR.
• 40. Ikomiti ye-audit iye yazisiwe nge-APR nenqubo yokuphatha ukusebenza; naziphi na iingxaki ziye zajongwa.

4. Ukuphatha ngaphakathi (Izinto 41-50)

Ezi zinto ziquka indawo yokuphatha: ukwahlula amathuba, ukuphatha i-IT, ulawulo, nokubhalwa oku-Auditor-General ivavanya ngobuthathaka obubalulekileyo.

• 41. Ukwahlula amathuba kubhalwe kusebenziswa kwiinqubo ezinengozi ephezulu (umz. iintlawulo, okufunwayo, ukulungisa, ukutshintsha kwedatha yomaster); akukho mntu omnye ophatha inqubo ukusuka ekuqaleni ukuya ekugqibeleni apho kungafanelekanga.
• 42. Ukulungisa kwebhanki kwenziwa kuvavanywa nyanga ngonyanga; izinto zokulungisa ziphenywa zicocwa ngaphakathi kwexesha elivumelweyo.
• 43. Ukulungisa kwabatyala nabaceli (kuquka abatyala bamanani neenkonzo) kwenziwa kuvavanywa; ubudala nokulandela kubhalwe.
• 44. Iinkqubo zokuphatha i-IT eziyiseko (ufikelelo, ukuphatha utshintsho, ukulondoloza nokubuyisela) zikhona zibhalwe; amalungelo okufikelela avavanywa ngeenkxaso.
• 45. Ikomiti ye-audit ibekwe ngokufanelekileyo, ihlangana njengoko kufuneka, inokuqwalasela okubhalwe kwi-audit yangaphakathi, ingozi, nokuxela kwezimali.
• 46. Irejista yengozi isengqwaleni; iingozi eziyiseko zezimali nokusebenza zikhankanyiwe, zivavanywe, ziqhagamshelwe neenkqubo zokunciphisa.
• 47. Icebo le-audit yangaphakathi lisebenzisiwe; imibono ixeliwe ikomiti ye-audit nokuphatha; imibono ebalulekileyo ineecebo zesenzo ezinabanini neemini.
• 48. Iipolisi eziyiseko (ezimali, i-SCM, ukuphatha impahla, ukulawula ikredithi, njl.) zibhalwe, zavunywa, zaxeliwe, ziyafumaneka kubasebenzi.
• 49. Ukuphatha nokufayila amaxwebhu (kwe-elektroniki okanye okudibeneyo) kuhlelekile ukuze ubungqina be-audit bunokufunyanwa ngokukhawuleza; akukho maxwebhu abalulekileyo angasekho okanye angafumaneki.
• 50. Imibono ye-Auditor-General yonyaka odlulileyo neenqaku zeleta yokuphatha zijongwe; ukulungisa kubhalwe kwaye kunokubonakaliswa koo-auditor benyaka jikelele.

Ukusebenzisa eli listi ye-clean audit

Sebenzisa eli listi ye-clean audit njengoxwebhu ophilayo: yabela abanini kwicandelo ngalinye, vula izinto njengoko ziqinisekiswa, kwaye nyusa naziphi na izikhewu phambi kokuba i-audit iqale. Ukudibanisa ilista enemigago ne-ukuthobela i-MFMA okuqinileyo nokusebenzisa i-GRAP ngokuchanekileyo kubeka umasipala wakho endaweni enamandla kakhulu yesiphumo se-clean audit.

Bona indlela i-Dolobha enceda ngayo amasipala ukukhupha iingxelo ze-Section 71 ne-Section 72 ezithobela i-mSCOA ukusuka kumthombo omnye weqiniso kwaye zigcina izibalo zezimali zihambelana nelisti — phonononga ipulatifomu.