Iimpazamo Eziqhelekileyo Zokuhlukanisa i-mSCOA: Ezi-15 Ezikhokelela Imibono ye-Audit

Iimpazamo zokuhlukanisa i-mSCOA ziphakathi kwezizathu eziyinene zeeimvumo ze-audit ezigunyazisiweyo neziphoxayo kumasipala aseMzantsi Afrika. Xa imali engenayo okanye uphumo lunikwa ikhowudi kwicandelo elingachanekanga, okanye xa amacandelo eshiywa engenanto okanye esidlulileyo, izibalo zezimali zonyaka asiziphindi zibonisi umbono weqiniso nowalungileyo. UMphicothi-zincwadi Jikelele uvavanya ukuthobela iMunicipal Standard Chart of Accounts axele ukuxela ngokungachanekileyo okubalulekileyo xa ukuhlukanisa kulungile. Eli nqaku luluhlu lweempazamo ezi-15 zokuhlukanisa i-mSCOA eziqhelekileyo amasipala azenzayo, kutheni nganye ikhokelela kwimibono ye-Auditor-General, nendlela yokulungisa. Ukujonga ezi mpazamo kunciphisa ingozi yeemvumo ze-audit kwaye kuxhasa indlela ye-clean audit yomasipala.

Kutheni ukuhlukanisa i-mSCOA kubalulekile kwiziphumo ze-audit

I-Municipal Standard Chart of Accounts (mSCOA) ichaza amacandelo asixhenxe intengiso nganye kufuneka ithwale: into, umsebenzi, ifundi, iprojekthi, isifundazwe, ivote, neendleko. Ukuhlukanisa ngokungachanekileyo kucandelo naluphi na kunqanda ukuchaneka kweengxelo zonyanga ze-Section 71, iingxelo zepakathi kwonyaka ze-Section 72, neengxelo zezimali zonyaka (AFS). Iingxelo ze-Auditor-General zisoloko zicaphula ukunika ikhowudi yamacandelo ngokungachanekileyo okanye okungaphelelanga njengembangela yeemvumo ezigunyazisiweyo okanye eziphoxayo. Ukufumana ukuhlukanisa ngokuchanekileyo ukusuka ekubhalweni ukuya ekuxeleni ngoko kuyinto esisiseko yendlela yokufumana i-clean audit yomasipala.

Iimpazamo ezi-15 eziqhelekileyo zokuhlukanisa i-mSCOA

Ezi mpazamo zibonakala ziphinde kwingxelo ze-Auditor-General. Kwiganeko nganye, sichaza impazamo, kutheni ikhokelela kwimibono, nesenzo sokulungisa. Isiseko esiqinileyo se-mSCOA chart of accounts, indlela ukuhlukanisa amacandelo e-mSCOA asebenza ngayo, ne ncaciso yoLwimi oluLula yokuba yintoni i-mSCOA ziya kunceda iqela lakho ukuzigwema.

1. Ukusebenzisa icandelo lento elingachanekanga kwiphumo le-capital vs lokusebenza

Impazamo: Uphumo lwe-capital (umz. ukuthenga iimoto, imatshini, okanye iziseko) luposelwe kusetyenziswa iikhowudi zeento ezingowophumo lokusebenza, okanye ngokuchaseneyo. Iindleko zokusebenza ezifana nokulungisa okanye izinto ziyidla zinikwa ikhowudi njenge-capital.

Kutheni ikhokelela kwimibono ye-AG: UMphicothi-zincwadi Jikelele ulindele uphumo lwe-capital nolusebenza lwahlulwe ngokucacileyo ngokuhambelana ne-mSCOA neGenerally Recognised Accounting Practice (GRAP). Ukuhlukanisa into ngokungachanekileyo kuphazamisa isitatimende sokusebenza kwezimali neebhalansi (impahla vs uphumo), kwaye kunokukhokela ekuxeleni ngokungachanekileyo okubalulekileyo kwe-surplus/deficit neenani zempahla.

Isilungiso: Sebenzisa iikhowudi zeento ze-mSCOA ezichanekileyo zokuthenga i-capital (umz. ukuthenga i-PPE) nophumo lokusebenza (umz. ukulungisa, izinto ziyidla, amaholo). Gcina umzobo wentengiso yakho kuluhlu lwento olusemthethweni uqeqeshe abasebenzi ngomda we-capital vs ukusebenza. Isoftwe enamandla eekhowudi zeento eziasebenziyo ngohlobo lentengiso inciphisa le mpazamo emthonzini.

2. Ukuhlukanisa ngokungachanekileyo iimbonelelo phakathi kwemeko nangenemeko (icandelo lefundi elingachanekanga)

Impazamo: Iimbonelelo ezinemeko (umz. i-MIG, isabelo esilinganayo esinemeko) zirekhodiwe kwifundi engachanekanga, okanye iimbonelelo ezingenemeko zidityaniswe nezinemeko kwifundi enye ukuze imeko ingalandelelwa.

Kutheni ikhokelela kwimibono ye-AG: I-Municipal Finance Management Act (MFMA) neNational Treasury zifuna iimbonelelo ezinemeko zibonakale zichithwe ngokuhambelana nemeko. Ukwabiwa kwicandelo lefundi ngokungachanekileyo kwenza kungabi nakho ukubonisa ukuthobela imeko yembonelelo kwaye kukhokelela kwimibono ekuxeleni imbonelelo kwaye, kwimeko ezinzima, ukungathobeli.

Isilungiso: Yabela imbonelelo nganye kwicandelo lefundi elichanekileyo ngokwesakhiwo seefundi esivunyiweyo nokhokelo lukaNational Treasury. Qinisekisa ukuba iimbonelelo ezinemeko zisekwifundi (okanye neekhowudi zeprojekthi/programme) ezivumela u-AG ukuqinisekisa ukuthobela imeko. Lungisa imali engenayo nephumo yembonelelo ngfundi neprojekthi rhoqo.

3. Ukusebenzisa iikhowudi “ezinye” jikelele endaweni yokuhlukanisa okuthile

Impazamo: Iintengiso ziposelwe kweekhowudi “zokubamba konke” ezifana “nemali engenayo enye,” “uphumo olunye,” okanye “ezinye” endaweni yeekhowudi zeento nomsebenzi ze-mSCOA ezisebenzayo.

Kutheni ikhokelela kwimibono ye-AG: U-AG noNational Treasury bathembele ekuhlukaniseni okuninzi ukuze kuqhathaniseke kwaye kubonakale. Ukusebenzisa “ezinye” ngokugqithiseleyo kunqanda ukusebenza kwe-AFS neengxelo ze-Section 71 kwaye kuvame ukucatyelwa njengobuthathaka bokuhlukanisa obubalulekileyo.

Isilungiso: Hlaziya iiluhlu leento nomsebenzi ze-mSCOA umzele uhlobo ngalunye lwentengiso umasipala wakho oyiphatha kwikhowudi ethile. Susa okanye unciphise iikhowudi “ezinye”; apho intengiso engenanto ecacileyo, bhala isizathu usebenzise ikhowudi ecacileyo esondeleyo. Qhuba iingxelo ngeenkxaso “ezinye” usebenzise ukulungisa ukuposa.

4. Ukungahlaziyi icandelo leprojekthi xa iiprojekthi zigqityiwe okanye zivaliwe

Impazamo: Uphumo luyaqhubeka luposelwe kweekhowudi zeprojekthi yeprojekthi ezigqityiwe, zivaliwe, okanye zitshatshelelwe. Iingxenye ezintsha okanye iiprojekthi zisebenzisa iikhowudi ezindala ngaphandle kokuvalwa okufanelekileyo kwicandelo leprojekthi elidala.

Kutheni ikhokelela kwimibono ye-AG: Ukuxela ngokusekwe kweprojekthi (umz. iimbonelelo ezinemeko okanye iiprogramme ze-capital) kufuneka kubonise imeko yeprojekthi yangempela. Iikhowudi zeprojekthi ezindala okanye ezingachanekanga kuphazamisa iingxelo zeprojekthi zenza kungabi nakho u-AG ukuqinisekisa ukuba iiprojekthi exhaswe yimbonelelo zibalwa ngokufanelekileyo.

Isilungiso: Gcina irejista yeprojekthi enemeko ecacileyo yokuvula/okuvala neemini zokusebenza. Xa iprojekthi igqityiwe okanye ivaliwe, yeka ukuposa kwikhowudi yeprojekthi ulungise nawuphi na ukuposa okunempazamo. Sebenzisa icandelo leprojekthi kuphela kwiprojekthi esebenzayo, echaziweyo uqiniseke ukuba ichati yakho ye-akhawunti ihlaziyiwe xa iiprojekthi zivaliwe.

5. Ukudibanisa amacandelo omsebenzi (umz. ulawulo vs iinkonzo zoluntu)

Impazamo: Uphumo okanye imali engenayo iabelwe umsebenzi olungachanekanga — umzekelo, iindleko zeenkonzo zoluntu zinikwa ikhowudi kulawulo okanye ulawulo, okanye imali engenayo yamanzi inikwa umsebenzi owahlukileyo.

Kutheni ikhokelela kwimibono ye-AG: Ukuxela kwicandelo lomsebenzi kusetyenziswa ukubonisa malini indawo nganye yenkonzo ichitha ifumana. Iikhowudi zomsebenzi ezingachanekanga kuphazamisa ukuxela kwamacandelo, kunqanda ukuqhathaniseka namanye amasipala, kwaye kunokukhokela ekuxeleni ngokungachanekileyo okubalulekileyo kwinoti yamacandelo.

Isilungiso: Chaza imigaqo ecacileyo yokuba ikhowudi yomsebenzi iphi esebenza kuhlobo ngalunye lomsebenzi nomthambo wemali engenayo. Qeqesha abanini boxanduvo lwabiwo-mali nabasebenzi bezezimali ngokuhlukanisa umsebenzi. Lungisa izibalo zomsebenzi nokulindelwe (umz. umsebenzi wamanzi vs ifundi yamanzi) uphande ukwahluka. Sebenzisa ichati ye-akhawunti enqanda iikhowudi zomsebenzi eziasebenziyo ngohlobo lentengiso apho kunokwenzeka.

6. Ukungasebenzisi icandelo sesifundazwe esichanekileyo kwiphumo elisekelwe kwi-ward

Impazamo: Apho umasipala uxela nge-ward okanye isifundazwe, uphumo (umz. ukuchitha kwabelo lwe-ward, iiprojekthi zesifundazwe) luposelwe ngaphandle kwicandelo sesifundazwe esichanekileyo okanye neekhowudi yesifundazwe engachanekanga okanye eqhelekileyo.

Kutheni ikhokelela kwimibono ye-AG: Ukuxela ngejografi kuvame ukufuneka ekuxeleni imbonelelo, ukuqwalasela kwekhansili, okanye ukutyhilwa komphakathi. Iikhowudi zesifundazwe ezisileyo okanye ezingachanekanga zenza iingxelo zejografi zingathembeki kwaye zinokukhokelela kwimibono ngokuphelela nokuchaneka kokutyhilwa kwamacandelo.

Isilungiso: Khankanya zonke iintengiso kufuneka zithwale icandelo sesifundazwe (umz. ukwabiwa okusekelwe kwi-ward, iiprojekthi zesifundazwe). Qinisekisa ukuba icandelo sesifundazwe siyimandatory kula hlobo lwentengiso kwinkqubo yakho nokuba abasebenzi bakhetha i-ward okanye isifundazwe esichanekileyo. Lungisa izibalo zesifundazwe neengxelo zokwabiwa kwee-ward ulungise ukwabiwa okungachanekanga.

7. Ukwabiwa kwicandelo leendleko ngokungachanekileyo (iindleko ezingaqondanga ezelwe kwizikhungo zeendleko ezingachanekanga)

Impazamo: Iindleko ezingaqondanga okanye ezingaphezulu (umz. i-IT, i-HR, izimali) zabelwa kwicandelo leendleko elingachanekanga okanye isikhungo sokuchitha, okanye azabelwanga ngokungaguquki, ukuze inani leendleko zenkonzo neebhalansi zamanani zilungile.

Kutheni ikhokelela kwimibono ye-AG: Icandelo leendleko lixhasa ukwabiwa kweendleko nokubala iindleko ngokusekwe kwenza. Ukwabiwa okungachanekanga kuphazamisa uhlalutyo lokubuyiselwa kweendleko kwaye kunokuchaphazela ukulunga kwamanani neembonelelo. U-AG anokuxela ngokuthembeka kolwazi lweendleko olusetyenziselwa amanani noxanduvo lwabiwo-mali.

Isilungiso: Bhala indlela yakho yokwabiwa kweendleko (umz. iitshiye zokwabiwa kweenkonzo ezidabiweyo) uyisebenzise ngokungaguquki. Sebenzisa icandelo leendleko ukunika iindleko ezingaqondanga kwizikhungo zeendleko okanye imisebenzi echanekileyo. Hlaziya ukwabiwa ubuncinci unyaka ngonyaka uqinisekise ukuba kuhambelana nendlela etyhilwe kwi-AFS.

8. Iimpazamo zokuhlukanisa imali engenayo (imali engenayo yokutshintshana vs engenayo yokutshintshana)

Impazamo: Imali engenayo yokutshintshana (umz. iintengiso zamanzi, amanani) ihlukaniswe njengemali engenayo engatshintshani (umz. iimbonelelo, iimbonelelo), okanye ngokuchaseneyo. Iikhowudi zeento zemali engenayo azihambelani nobunjani boqoqosho bentengiso.

Kutheni ikhokelela kwimibono ye-AG: I-GRAP ne-mSCOA zifuna imali engenayo ihlukaniswe ngokuchanekileyo njengokutshintshana okanye engatshintshani. Ukuhlukanisa okungachanekanga kuchaphazela inoti yemali engenayo, ukuxela kwamacandelo, kwaye kunokukhokela ekuxeleni ngokungachanekileyo okubalulekileyo nokungathobeli inkqubo yokuxela.

Isilungiso: Sebenzisa iikhowudi zeento ze-mSCOA ezichanekileyo kuhlobo ngalunye lwemali engenayo: imali engenayo yokutshintshana (amanani, iindleko zeenkonzo, umvuzo, njl.) vs engatshintshani (iimbonelelo, iimbonelelo, izipho). Qeqesha abasebenzi bemali engenayo uqinisekise ukuba inkqubo yakho yemali engenayo (ukubhala, irejista yeembonelelo) inika i-general ledger neekhowudi zeento neefundi ezichanekileyo ukusuka ekuqaleni.

9. Ukungahlukanisi iindleko eziphathelene nabasebenzi kweekhowudi zeento ezichanekileyo

Impazamo: Amaholo, iimbonelelo, intlawulo yokushiya, okanye ezinye iindleko zabasebenzi ziposelwe phantsi kweekhowudi zeento eziqhelekileyo okanye ezingachanekanga (umz. “uphumo olunye”) endaweni yeekhowudi zeento ze-mSCOA ezithile zeendleko zabasebenzi (umz. uholo eliyiseko, ixesha elingaphelelanga, imidi yonyango, iziqhelo zepensheni).

Kutheni ikhokelela kwimibono ye-AG: Iindleko zabasebenzi ziyinto enkulu kophumo lwomasipala. Ukuhlukanisa into ngokungachanekileyo kuphazamisa i-AFS kwaye kwenza kungabi nakho ukuqhathanisa iindleko zabasebenzi phakathi kwamasipala okanye ukuhlalutya isakhiwo seendleko. U-AG uvavanya rhoqo ukuba iindleko zabasebenzi zihlukaniswe zityhilwe ngokufanelekileyo.

Isilungiso: Yenza umzobo wezigaba zonke zoholo (uholo eliyiseko, iialowance, iimbonelelo, ukushiya, njl.) kweekhowudi zeento ze-mSCOA ezichanekileyo. Qinisekisa ukuba inkqubo yakho yoholo okanye ye-HR iposa kwi-general ledger neekhowudi zeento (nomsebenzi, ifundi) ezichanekileyo. Lungisa izibalo zoholo ne-ledger ngento ulungise nawuphi na ukuposa okuhlukaniswe ngokungachanekileyo.

10. Ukusebenzisa iintlobo zeefundi ezingachanekanga kweenkonzo ezingenanto eziqhelekileyo

Impazamo: Imali engenayo okanye uphumo lwenkonzo engenanto eziqhelekileyo (umz. amanzi, umbane, izinto zangasese) lurekhodiwe kwifundi yokusebenza okanye kwelinye ifundi yenkonzo, endaweni yefundi engenanto eziqhelekileyo emiselweyo.

Kutheni ikhokelela kwimibono ye-AG: I-MFMA nepolisi yezezimali zomasipala zifuna iifundi ezingenanto eziqhelekileyo zibalwe ngokwahlukeneyo. Ukudibanisa iifundi kuphazamisa iingxelo zeefundi, kunqanda uhlalutyo lwamanani nokubuyiselwa kweendleko, kwaye kunokukhokela kwimibono yokungathobeli.

Isilungiso: Nyanzela imigaqo yamacandelo eefundi ukuze yonke imali engenayo nephumo lenkonzo engenanto eziqhelekileyo iposelwe kwifundi echanekileyo. Ungavumeli imali engenayo yamanzi okanye uphumo lwombane, umzekelo, iposelwe kwifundi yokusebenza ngaphandle kokuba kukho ukudlulisa okubhaliweyo, okuvunyiweyo. Lungisa ifundi nganye nemali engenayo nephumo elindelweyo uphande ukwabiwa okungachanekanga.

11. Uphumo lweprojekthi ye-capital aluqhagamshelwanga neprojekthi echanekileyo

Impazamo: Uphumo kwiprojekthi ze-capital (umz. iziseko) luposelwe ngaphandle kwicandelo leprojekthi okanye neekhowudi yeprojekthi engachanekanga okanye eqhelekileyo, ukuze ukuxela kwinga yeprojekthi kungadibani nokuchitha kwenyani.

Kutheni ikhokelela kwimibono ye-AG: Iiprojekthi ze-capital, ngakumbi ezixhaswe yimbonelelo enemeko, kufuneka zilandelelwe kwi-ledger. Iikhowudi zeprojekthi ezisileyo okanye ezingachanekanga zithintela u-AG ekuqinisekiseni ukuba imeko yembonelelo ihlangatyezelwe nokuba ukuxela kweprojekthi kuchanile.

Isilungiso: Funeka icandelo leprojekthi eliasebenziyo kwiphumo lonke lweprojekthi ye-capital. Gcina uluhlu lweprojekthi neekhowudi eziqhelekileyo uqinisekise ukuba ukuthenga neentlawulo zeeprojekthi zisebenzisa ikhowudi yeprojekthi echanekileyo. Lungisa uphumo lweprojekthi nerejista yeprojekthi neeshedyuli zokuxela imbonelelo.

12. Ukulungisa nokulondoloza vs ukuphuculwa kwe-capital ukuhlukanisa ngokungachanekileyo

Impazamo: Ukulungisa nokulondoloza (uphumo lokusebenza) kuyi-capital, okanye ukuphuculwa kwe-capital (umz. ukuphuculwa okwandisa ubomi obusebenzayo okanye amandla) kuchithwe njengokulungisa. Ukujongwa kwento nempahla akuhambelani ne-GRAP ne-mSCOA.

Kutheni ikhokelela kwimibono ye-AG: Umda phakathi kwe-capital nephumo uyvavanywa ngu-AG. Ukuhlukanisa okungachanekanga kuchaphazela kokubini isitatimende sokusebenza kwezimali neebhalansi (impahla nokuncipha) kwaye kuyimthombo ovamileyo wokuxela ngokungachanekileyo okubalulekileyo.

Isilungiso: Sebenzisa ipolisi ecacileyo ye-capital vs ukulungisa: ngokuvamile, ukulungisa nokulondoloza kwemihla ngemihla kuyiphumo; ukuthatyathwa okanye ukuphuculwa okwandisa ubomi okanye amandla kuyi-capital. Qeqesha abasebenzi uqinisekise ukuba iikhowudi zeento ezichanekileyo (nokwanakwa kwempahla, apho kusebenzisekayo) ziyasebenziswa. Bhala izigqibo ezibalulekileyo ku-AG.

13. Uphumo oluhlawulwe ngaphambili nee-accrual ezingahlukaniswanga ngokufanelekileyo

Impazamo: Iintlawulo zangaphambili (umz. uxhaso-mali, ukubhalisa) okanye ii-accrual (umz. ukushiya, iinkonzo ezifunyenweyo kodwa ezingakafakwa kwi-invoyisi) azihlukaniswanga neento, umsebenzi, okanye icandelo lefundi elichanekileyo, okanye ziposelwe kwisuspense okanye kuma-akhawunti angachanekanga.

Kutheni ikhokelela kwimibono ye-AG: Iintlawulo zangaphambili nee-accrual ziyinxenye yesitatimende semeko yezimali kwaye kufuneka zihlukaniswe ngokuchanekileyo ukuze i-AFS iphelele. Ukwabiwa kwamacandelo okungachanekanga okanye okusileyo kunokukhokela ekuxeleni ngokungachanekileyo okubalulekileyo kwiimpahla/izikweriti zanamhlanje nasekwanakeni kwephumo.

Isilungiso: Qinisekisa ukuba iijournal zeentlawulo zangaphambili nee-accrual zisebenzisa ingqondo yamacandelo efanayo (into, umsebenzi, ifundi) nephumo okanye imali engenayo engaphantsi. Yabela kwisikhungo sokuchitha nesikhathi esichanekileyo. Lungisa iintlawulo zangaphambili nee-accrual neeshedyuli ezincedayo uqinisekise ukuba azishiywanga kuma-akhawunti “asuspense” eqhelekileyo ekupheleni konyaka.

14. Ukudlulisa phakathi kwemisebe ngaphandle kokususa ngokufanelekileyo

Impazamo: Ukudlulisa phakathi kwemisebe, iifundi, okanye izikhungo zeendleko kurekhodiwe ngendlela ephinda ibale imali engenayo okanye uphumo, okanye iingozo zokucima ezifunekayo zokuxela lweqela okanye lamacandelo zisile okanye zingachanekanga.

Kutheni ikhokelela kwimibono ye-AG: Ukudlulisa phakathi kwemisebe okanye phakathi kweefundi kufuneka kususwe okanye kubekwe ngokuchanekileyo ukuze amanani adityanisiweyo angaxeliwe ngaphezulu. Ukungaphumeleli ukucima okanye ukuhlukanisa ngokuchanekileyo kukhokelela ekuxeleni ngokungachanekileyo okubalulekileyo ekuxeleni amacandelo neefundi.

Isilungiso: Chaza imigaqo ecacileyo yokuba ukudlulisa ngaphakathi kunikwa ikhowudi njani (umz. iikhowudi zeento ezithile zokudlulisa) uqinisekise ukuba iingozo zokucima ziposelwe apho kufuneka ukuxela oludityanisiweyo. Lungisa iibhalansi zokudlulisa phakathi kwemisebe/iifundi ubhale indlela yokucima ku-AG.

15. Ukungaphindi ukuhlukanisa iinto xa imigago ye-mSCOA ihlaziyiwe

Impazamo: UNational Treasury uhlaziya isakhiwo se-mSCOA (iikhowudi ezintsha, iikhowudi eziqeshwe okanye ezirhoxisiweyo), kodwa umasipala uyaqhubeka esebenzisa iikhowudi ezindala okanye akamzele idatha ekhoyo kwisakhiwo esitsha.

Kutheni ikhokelela kwimibono ye-AG: Ukuthobela i-mSCOA kuthetha ukusebenzisa isakhiwo samanje, esipapashweyo. Ukusebenzisa iikhowudi ezitshatshelelweyo kukungathobeli kwaye kunokubangela ukungaphumeleli ukulungisa ne-Section 71 neetemplate ze-AFS, okukhokelela kwimibono ebalulekileyo.

Isilungiso: Qaphela iicircular zikaNational Treasury neenzukiso ze-mSCOA. Xa ichati ye-akhawunti ihlaziyiwe, hlaziya inkqubo yakho, zele iikhowudi ezindala kw ezintsha, uphinde uhlukanise iibhalansi zesikhathi sangaphambili ukuba kuyimfuneko. Qhuba uhlalutyo lwegap emva kwenzukiso nganye uqeqeshe abasebenzi ngeentshintsho. Isoftwe egcinwa ngeenzukiso ze-mSCOA inciphisa ingozi yokungasali emva.

Indlela iSoftware ethobela i-mSCOA enciphisa iimpazamo zokuhlukanisa

Uninzi lwezi mpazamo zokuhlukanisa i-mSCOA zenzeka ngenxa yokuba iintengiso zithatyathwa ngesandla ngaphandle kokuqinisekiswa ngokuchasene nesegmenti oficial nokudibanisa kweekhowudi. Isoftwe yomasipala ethobela i-mSCOA ijonga oku ngokwakha ichati ye-akhawunti nemigaqo yokuqinisekisa ngaphakathi kwenkqubo: ukudibanisa kwamacandelo okungasebenziyo kuyaliwa ekungeneni, amacandelo amandatory anyanzeliselwa kwiintlobo zentengiso ezifanelekileyo, neengxelo zivelisa ukusuka kwidatha efanayo ehlukanisiweyo enika i-general ledger ne-Section 71.

Oko akususi imfuno yabasebenzi abaqeqeshiweyo neenkqubo ezi cacileyo, kodwa kuthintela isigaba esikhulu seempazamo ezinokubonakala kuphela ekupheleni konyaka okanye ngexesha lococo lwe-Auditor-General. Amasipala adibanisa iipolisi ezi cacileyo, uqeqesho lwamacandelo, neenkqubo ezinamandla eekhowudi eziasebenziyo abeka endaweni engcono ukuziphucula iziphumo ze-audit nokuhlangabezana neemfuno zokuthobela i-MFMA zokuxela.

Isishwankathelo

Iimpazamo ezi-15 eziqhelekileyo zokuhlukanisa i-mSCOA ngasentla zinokuvikeleka ngeepolisi ezi cacileyo, uqeqesho, neenkqubo ezilungileyo. Ukuzijonga ngokulandelelanayo kunciphisa ingozi yemibono ye-Auditor-General kwaye kuxhasa injongo ye-clean audit. Ukuze ubone inkqubo ngokwayo, bona ikhokelo le-mSCOA chart of accounts, mSCOA segment classification explained, ne ikhokelo yoLwimi oluLula yentoni i-mSCOA; ukuze ulungiselele i-audit, bona indlela yokufumana i-clean audit yomasipala. Ukuze ubone indlela ipulatifomu enye inokunceda umasipala wakho ukunciphisa iimpazamo zokuhlukanisa i-mSCOA nokukhupha iingxelo ze-Section 71 ne-Section 72 ukusuka kumthombo omnye weqiniso, phonononga i-Dolobha.