Ii-standard ze-GRAP kumasipala: Ikhokelo lokusebenza

Kwisikolo se-audit sika-2022-23, iziphumo ze-audit ze-Auditor-General zomasipala zabonisa ukuba amasipala amaninzi aseMzantsi Afrika asadinga ukusebenzisa ngokuchanekileyo iGenerally Recognised Accounting Practice (GRAP). Impahla engachanekiyo, ukutyhilwa okungaphelelanga, neepolisi ze-akhawunti ezingaguquki ziphakathi kwemibono ephindayo eqhuba iimvumo ezigunyazisiweyo okanye eziphoxayo. KooCFO bemasipala nabasebenzi bezimali, ii-standard ze-GRAP kumasipala azizikhetho: zinkqubo yokuxela eMthetho woPhatha iZeimali zoMasipala (MFMA) neNational Treasury abafuna ngazo izibalo zezimali zonyaka. Eli khokelo lichaza ukuba i-GRAP yintoni, kutheni ibalulekile kumasipala, zeziphi ii-standard ezisebenzisa qhelekile, ukuthi i-GRAP yahluka njani ku-IFRS, nendlela yokuphumeza nokugcina ukuthobela i-GRAP eqeneni — kuquka indlela isoftwe yezimali zomasipala elungileyo enokuxhasa ukusebenzisa okuguqukayo nemibono ye-audit encinci.

I-GRAP yintoni kwaye kutheni ibalulekile kumasipala?

Generally Recognised Accounting Practice (GRAP) yididi ye-standard ze-akhawunti ezi-intiti zikarhulumente zaseMzantsi Afrika kufuneka zisebenzise xa zilungiselela izibalo zezimali zonyaka. Ikhutshwa yi-Accounting Standards Board (ASB), esebenza ngaphantsi kweFinancial Reporting Standards Council. I-GRAP ilingana ne-IFRS (International Financial Reporting Standards) esetyenziswayo kwinkampani zikarhulumente. Apho i-IFRS ibhalelwe iintiti ezijolise inzuzo, i-GRAP ibhalelwe iintiti ezingenanzuzo njengenjongo yazo yokuqala — kuquka iimvaba zelizwe neephondo, iintiti zikarhulumente, namasipala neentiti zomasipala.

Kumasipala, i-GRAP ibalulekile ngezizathu ezintathu eziyiseko.

Imfuno yomthetho. I-MFMA neMigago yoXanduvo lwabiwo-mali nokuXela lwemasipala zifuna ukuba izibalo zezimali zonyaka zilungiselelwe ngokuhambelana nee-standard zepractice ye-akhawunti eziqhelekileyo. Eqeneni, oko kuthetha i-GRAP. Ukungathobeli kukukoyisa kokuxela nembono yokuthobela i-Auditor-General iza kuvusa.

Ukuqhathaniseka nokuthembeka. Xa umasipala ngamnye esebenzisa inkqubo ye-akhawunti enye, izibalo zezimali zinqamlezwa phakathi kwamasipala zize zihlanganiswe ezingeni lephondo nelizwe. I-AFS ethembekayo ixhasa ukuqwalasela kweekhansili, iNational Treasury, noluntu; iphinde ixhase ukuboleka, izicelo zeengxowa, nokucwangcisa ixesha elide.

Iziphumo ze-audit. I-AG ivavanya ukuba i-AFS ilungiselelwe ngokuhambelana nenkqubo esebenzayo na. Ukusebenzisa i-GRAP ngokungalunganga okanye okungaphelelanga kukhokela ekungachanekini okubalulekileyo, iimvumo ezigunyazisiweyo okanye eziphoxayo, nemibono ephindayo. Ukufumana i-GRAP ngokuchanekileyo ngoko ke kuyinto yokuqala yokufumana i-clean audit yomasipala.

Ngokufutshane: i-GRAP yincwadi yemigago yendlela amasipala kufuneka anake, alinganise, abeke, atyhile iintengiso neenzeko kuzibalo zezimali zawo. Ukuyiqonda ukuyisebenzisa ngokuchanekileyo kuyinxalenye yomsebenzi wezezimali zomasipala.

Ii-standard ze-GRAP eziyiseko ezinxulumene namasipala

Amasipala kufuneka asebenzise yonke ididi ye-standard ze-GRAP ezinxulumene neentengiso neebhalansi zawo. Ezilandelayo ziphakathi kwezisebenzisa qhelekileyo neziphinda zibandakanywa kwimibono ye-audit. Ziquka ukubeka, ii-cash flow, iipolisi, impahla, izibophelelo, nokutyhilwa.

GRAP 1 — Ukubeka izibalo zezimali

GRAP 1 icacisa isakhiwo nokuqukwa kwezibalo zezimali. Ichaza ukuba iseti epheleleyo ye-AFS iquka ntoni: isitatimende semeko yezimali, isitatimende sokusebenza kwezimali, isitatimende sokutshintsha kwempahla ephantsi, isitatimende se-cash flow, neenoti. Iphinde imisele iinto ezingaphantsi zeelayini neemfuno zokutyhilwa kwistatimende nganye kwaye ifuna ukuba izibalo zezimali zibonise ngokulinganayo imeko yezimali, ukusebenza kwezimali, nee-cash flow zentiti. Amasipala ashiyayo iistatimende ezifunekayo, asebenzisa ifomati engelilo, okanye asile ukutyhila ulwazi olufunekayo aphula i-GRAP 1. Le standard yisisiseko: ukuba ukubeka kulungile yonke i-AFS ithi tyumbe.

GRAP 2 — Iistatimende ze-Cash Flow

GRAP 2 ifuna iintiti zibonise isitatimende se-cash flow ezihlukanisa ii-cash flow ukusuka kwimisebenzi yokusebenza, yokutyalwa, neyezimali. Kumasipala, oku kuthetha ukuba zonke iintlawulo neentlawulo zemali kufuneka zihlukaniswe ngokuchanekileyo. Iimpazamo eziqhelekileyo zibandakanya ukungahlukanisi kakuhle ukufumana iingxowa (okusebenza vs ezimali), ukwahlula uphumo lwempahla ngokungalunganga phakathi kokutyalwa nokusebenza, nokungakwazi ukulungisa isitatimende se-cash flow nesitatimende semeko yezimali. Isitatimende se-cash flow isoloko sigxilwe yi-AG kuba iimpazamo apha zinokubonisa iingxaki zokuphatha okunzulu okanye zokuhlukanisa.

GRAP 3 — Iipolisi ze-akhawunti, utshintsho kwiilinganiselo ze-akhawunti neempazamo

GRAP 3 ijongana nokukhetha nokusebenzisa iipolisi ze-akhawunti, utshintsho kwiipolisi, utshintsho kwiilinganiselo, nokulungisa iimpazamo zexesha langaphambili. Amasipala kufuneka amkele iipolisi eziphumela ulwazi olufanelekileyo noluthembekileyo aze awasebenzise ngokungaguquki. Xa ipolisi itshintshiwe (kuphela xa kufuneka yistandard entsha okanye xa iphumela ulwazi oluthembekileyo ngakumbi), utshintsho kufanele lusebenziswe ngokubuyela emva lutyhile. Iimpazamo zexesha langaphambili kufuneka zilungiswe ngokubuyela emva. Eqeneni, imibono ye-audit emininzi ivela ekusebenziseni iipolisi ngokungaguquki unyaka ngemva kunyaka, okanye kootshintsho be-ad hoc ngaphandle kokutyhilwa okufanelekileyo okanye ukuphinda ukubeka.

GRAP 17 — Impahla, izixhobo neempahla

GRAP 17 ilawula ukunakwa, ukulinganiswa, nokutyhilwa kwempahla, izixhobo neempahla (PPE). Amasipala abambe amaxabiso amakhulu engqalasizinda ne-PPE ezinye: iindlela, amanethiwekhi amanzi namanzi angcolileyo, izakhiwo, iimoto, nezixhobo. Ngaphantsi kwe-GRAP 17, izinto ze-PPE zilinganiswa ekuqaleni ngexabiso kwaye emva koko ngokuxabiso less accumulated depreciation nokonakala okanye kusetyenziswa imodeli yokuphinda uxabiso. Ukuncipha kufanele kube ngokuhlelekileyo ubomi bokusebenza; ubomi bokusebenza neenani zokugqibela kufanele zivavanywe ngeenkxaso.

Iirejista zempahla kufuneka ziphelele zilungiswe ne-AFS. Iirejista ezingaphelelanga, ukuhlukanisa okungalunganga (umz. ingqalasizinda ingahlulwanga apho kufuneka), ubomi bokusebenza obungalunganga, nokuncipha okungasekho okanye okungalunganga zizizathu eziqhelekileyo seemvumo ezigunyazisiweyo. I-GRAP 17 yenye yeestandard ebaluleke kakhulu kumasipala ngenxa yobungakanani beebhalansi ze-PPE.

GRAP 102 — Impahla engabonakali

GRAP 102 isebenza kwimpahla engabonakali ezifana nesoftwe, iilayisensi, nezinye impahla engaphili. Amasipala atyala isoftwe, iisistemi ze-GIS, okanye ezinye iintanga kufuneka asebenzise i-GRAP 102 ukunakwa, ukulinganiswa (xabiso okanye ukuphinda uxabiso), ukunciphisa, nokutyhilwa. Iingxaki eziqhelekileyo zibandakanya ukutyalwa kweendleko ezifanele zichithwe (umz. eethile iindleko zophuhliso), amaxesha okunciphisa angelilo, nokungakwazi ukuvavanya iintanga ngokonakala xa kukho abonisi. Ukufumana umda phakathi kwempahla nendleko kulungile kubalulekile kokubini i-GRAP 102 naku-ukuhlukanisa i-mSCOA, oku-chaphazela indlela uphumo olubonakala ngayo ku-AFS.

GRAP 21 — Ukonakala kwempahla engavelisi mali

Amasipala abambe impahla emininzi engavelisi mali (umz. iindlela, iipaki, izakhiwo zolawulo). I-GRAP 21 ifuna ukuba impahla enjalo ivavanywe ngokonakala xa kukho umbonisi wokuba inani elithweleyo linokugqitha inani lenkonzo elinokubuyiselwa. Xa konakala, impahla kufanele ibhalwe phantsi kwaye impawu yokonakala inakwe. Ukungakwazi ukuvavanya ngokonakala xa kukho abonisi, okanye uku nakwa nokutyhilwa kweempawu zokonakala, kuyimbono ephindayo ye-AG. Le standard ibaluleke ngakumbi emva kweenzeko ezin-ciphisa ukusebenza okanye amandla enkonzo yempahla (umz. ukonakala, ukudala, okanye utshintsho lokusebenzisa).

GRAP 104 — Izixhobo zezimali

I-GRAP 104 iquka ukunakwa, ukulinganiswa, nokutyhilwa kwempahla yezimali neezibophelelo zezimali. Amasipala abambe imali, ukutyalwa, okufunwayo (kuquka amanani nabadtyala beenkonzo), nokufanele ukuhlawulwa; banokuba neemboleko neziqinisekiso. I-GRAP 104 ifuna ukuhlukanisa kwiiindidi ezichanekileyo, ukulinganiswa ngexabiso elincitshisiweyo okanye ixabiso elilungileyo ngokufanelekileyo, nokutyhilwa okwaneleyo kwengozi namaxabiso alungileyo. Iimpazamo eziqhelekileyo zibandakanya ukuhlukanisa okungalunganga kwempahla yezimali, ukonakala okunganeleyo kokufunwayo (ukulahleka kwekredithi kulindelwe), nokutyhilwa okungasekho okanye okungaphelelanga. Ukubaluleka kokufunwayo nemali kuma-bhalansi omasipala, i-GRAP 104 inempembelelo ephezulu.

GRAP 25 — Iinzuzo zabasebenzi

I-GRAP 25 ijongana neenzuzo zexesha elifutshane (umz. amaholo, ukushiya), iinzuzo emva kwemisebenzi (umz. ipensheni nouncedo lwezempilo), neezinye iinzuzo zexesha elide. Amasipala anezibophelelo ezinkulu zeenzuzo zabasebenzi. Amaholo nemivuzo kufanele anakwe xa inkonzo inikezelwa; ukushiya kufanele kuqokelelwe; neecebo zeenzuzo ezichaziweyo (kuquka iingxowa zomhlalaphantsi nouncedo lwezempilo apho umasipala uthwala ingozi) zifuna uxavanyo lwe-actuarial nokunakwa kwempahla yeenzuzo ezichaziweyo okanye isibophelelo. Ukungabizi kakuhle amalungiselelo okushiya, ukhawunti yengxowa yomhlalaphantsi engelilo, nokutyhilwa okungasekho ziyimibono eqhelekileyo. I-GRAP 25 ingobuchwepheshe ngakumbi kwaye isoloko inenzuzo kwinkcazo yongcali okanye iisistemi zilandela ukushiya nomvuzo ngokuchanekileyo.

GRAP 19 — Amalungiselelo, izibophelelo ezingaqinisekanga neempahla ezingaqinisekanga

I-GRAP 19 ifuna ukuba amalungiselelo anakwe xa kukho isibophelelo samanje (somthetho okanye sokwakha), ukuphuma kwezixhobo kungenzeka, nenani lingalinganiswa ngokuthembekileyo. Amasipala anokuba namalungiselelo ecaleni, ukulungisa indawo, ukulungisa kabutsha, okanye iwaranti. Izibophelelo ezingaqinisekanga neempahla ezingaqinisekanga kufanele zityhilwe xa ukuphuma okanye ukungena akuyona into enokwenzeka okanye inani lingalinganiswa ngokuthembekileyo. Ukugqitha ukulungisa, ukungancinci ukulungisa, okanye ukungatyhili izinto ezingaqinisekanga zonke zinokukhokela ekungachanekini. Ukugcina irejista yamalungiselelo neengozi ezingaqinisekanga nokuyihlaziya ngokugqithisileyo kunceda ukuqinisekisa ukuthobela i-GRAP 19.

Itafile yereferensi: Ii-standard ze-GRAP eziyiseko kumasipala

Standard	Isihloko	Kutheni kubalulekile kumasipala
GRAP 1	Ukubeka izibalo zezimali	Ichaza isakhiwo nokuqukwa kwe-AFS; isiseko sokutyhilwa konke okunye
GRAP 2	Iistatimende ze-Cash Flow	Ukuhlukanisa okufunekayo kwee-cash flow; ngokuthi kusebenziswe ngokungalunganga
GRAP 3	Iipolisi ze-akhawunti, utshintsho kwiilinganiselo neempazamo	Ukuguquka, utshintsho, nokulungisa kwexesha langaphambili
GRAP 17	Impahla, izixhobo neempahla	Inxalenye enkulu yeebhalansi zomasipala; ukuncipha, ubomi bokusebenza, irejista yempahla
GRAP 102	Impahla engabonakali	Isoftwe, iilayisensi; impahla vs indleko, ukunciphisa
GRAP 21	Ukonakala kwempahla engavelisi mali	Ukubhalwa phantsi xa amandla enkonzo eonakalisiwe
GRAP 104	Izixhobo zezimali	Imali, ukutyalwa, okufunwayo, okufanele ukuhlawulwa, imboleko; ukuhlukanisa nokutyhilwa
GRAP 25	Iinzuzo zabasebenzi	Amaholo, ukushiya, iipensheni, uncedo lwezempilo; amalungiselelo nokuxavanywa kwe-actuarial
GRAP 19	Amalungiselelo, izibophelelo ezingaqinisekanga neempahla ezingaqinisekanga	Icali, indawo, ukulungisa kabutsha; ukunakwa nokutyhilwa

Eezinye ii-standard ze-GRAP zinokusebenza kuqhelene neentengiso zomasipala (umz. i-GRAP 9 kwimali engenayo yokutshintshana, i-GRAP 23 kwimali engenayo engatshintshani, i-GRAP 12 kwimpahla ekhoyo). I-ASB neNational Treasury zipapasha uluhlu olupheleleyo nekhokelo lokusebenza; amaqela ezimali kufuneka agcine umzobo weestandard ezisebenzayo kwintiti yawo uze uqiniseke ukuba zonke ziyasebenziswa ngokuchanekileyo.

Indlela i-GRAP eahluka ngayo ku-IFRS

I-GRAP isekelwe kwinkqubo enye yeengcinga ne-IFRS kwaye ezininzi ii-standard zihambelana. Nangona kunjalo, kukho ukwahluka okubalulekileyo okuphathelele abasebenzi bezimali zomasipala abanokuba nolwazi lwinkampani.

Ii-standard ezilungiselelwe umkhakha. I-GRAP iquka ii-standard ezingenalo ulinganiselo lwe-IFRS oluthe ngqo okanye olwahluka kwinganaba. Umz., i-GRAP 23 kwimali engenayo engatshintshani (umz. iingxowa, iinzame, amanani) iyinto yokuqala kumasipala; i-IFRS 15 igxila kwimali engenayo yokutshintshana. I-GRAP 9 ne-GRAP 23 zombini zilawula ukunakwa kwemali engenayo yomasipala ngendlela ebonisa ukudibana kwemali engenayo yokutshintshana nengatshintshani amasipala afumayo.

Amagama nesakhiwo. Amanye amagama ahlukile (umz. “isitatimende sokusebenza kwezimali” ku-GRAP vs “isitatimende senzuzo okanye ilahleko” ku-IFRS; “impahla ephantsi” vs “equity”). Ukubeka okupheleleyo neemigago ezininzi zokunakwa nokulinganiswa ziyafana, kodwa amagama neemfuno zokutyhilwa ezithile zilungiselelwe umkhakha karhulumente.

Impahla engavelisi mali. I-GRAP 21 nekhokelo elinxulumeneyo zijongana nokonakala kwempahla engavelisi mali. I-IFRS isebenzisa imodeli eyahlukileyo (inani elinokubuyiselwa esekelwe kuxabiso lokusebenzisa okanye ixabiso elilungileyo less indleko yokutshixa). Amasipala kufuneka asebenzise imodeli ye-GRAP kwingqalasizinda yawo neempahla ezinye ezingavelisi mali.

Ukusebenza. Amasipala kufuneka asebenzise i-GRAP, hayi i-IFRS, kwi-AFS yawo. Ukusebenzisa i-IFRS apho i-GRAP iyahluka kunokukhokela ekungachanekini nokungathobeli. Xa ungaqiniseki, jongana nee-standard ze-GRAP ze-ASB nekhokelo lokusebenza, nee-circular zeNational Treasury ngokuxela kwemasipala.

Inqobo zokusebenza zokuphumeza ukuthobela i-GRAP

Ukuphumeza nokugcina ukuthobela i-GRAP kufuna indlela ecebekileyo. Ezi nqobo zilandelayo zinika ooCFO bemasipala namaqela ezimali indlela esebenzayo.

1. Khankanya zonke ii-standard ze-GRAP ezisebenzayo. Uluhlu lwestandard nganye ye-GRAP esebenza kwiintengiso neebhalansi zomasipala wakho. Sebenzisa itafile yereferensi ngasentla njengesiqalo uze ungeze ezinye (umz. imali engenayo, ii-lease, abahlobo abanxulumeneyo). Yabela ubunini kwistandard nganye — ngubani oxanduva lokuqinisekisa ukusebenza nokutyhilwa okuchanekileyo.

2. Bhala iipolisi ze-akhawunti. Kwistandard nganye esebenzayo, bhala iipolisi ze-akhawunti zomasipala ngokubhala. Iipolisi kufuneka zihambelane ne-GRAP zize zisebenziswe ngokungaguquki unyaka ngemva kunyaka. Hlaziya idokumendi yepolisi xa ii-standard zitshintsha okanye xa iipolisi zitshintsha ngokuzimisela (nokutyhilwa okufanelekileyo ngaphantsi kwe-GRAP 3). Idokumendi yepolisi kufanele ivunywe yi-CFO nekomiti ye-audit kwaye ifumaneke ngokulula kubalungisi noo-auditor.

3. Hambisa izixhobo neenqubo. Qinisekela ukuba i-general ledger yakho, irejista yempahla, nezixhobo ezincedayo zithatha idatha efunekayo ye-GRAP. Umz., irejista yempahla kufuneka ixhase i-GRAP 17 (xabiso, ubomi bokusebenza, indlela yokuncipha, ukuncipha okuqokelelweyo); iintengiso zokufunwayo nemali engenayo kufuneka zixhase i-GRAP 104 nee-standard zemali engenayo. Apho ichati ye-akhawunti ye-mSCOA isetyenziswayo, qinisekela ukuba ukuhlukanisa kuxhasa kokubini ukuxela i-mSCOA neemfuno zokutyhilwa ze-GRAP. Ukuqonda ukuba i-mSCOA yintoni nendlela ehlanganisa ne-GRAP kunceda amaqela ezimali ukugwema iimpazamo zokuhlukanisa. Cinga isoftwe yomasipala eklanyelwe i-GRAP ne-mSCOA ukuze ukuthobela kwakhiwe kwiinqubo zemihla ngemihla.

4. Qeqesha abasebenzi bezimali. Qinisekela ukuba wonke umntu abandakanyekayo ekulungiseleleni i-AFS uyaqonda ii-standard ze-GRAP ezilandelanayo neepolisi zomasipala. Gxila kwiistandard ezisoloko zibanga imibono kumasipala wakho okanye kumkhakha. Quka iiworkshop zokuphela kwonyaka ezihamba ngayo inoti nganye neemfuno zokutyhilwa.

5. Yenza uhlalutyo lwangaphambi kokuphela kwonyaka nokuphela kwonyaka. Phambi kokuqeqesha i-AFS, yenza uhlalutyo lwelisti ngokuchasene nestandard nganye esebenzayo: zonke iintyhilwa ezifunekayo zenziwe na? Ukunakwa nokulinganiswa kuhambelana nepolisi na? Amanani owesikhathi sangaphambili ayaqhathaniseka na? Lungisa iibhalansi eziyiseko (umz. i-PPE ne-rejista yempahla, amalungiselelo neeshedyuli ezincedayo) uze usombulule ukungavumelani. Le migago inciphisa ingozi yokungachaneka okubalulekileyo kwaye ixhasa iziphumo ze-clean audit.

6. Hlala unemihla ne-ASB neNational Treasury. I-ASB ikhupha ii-standard ze-GRAP ezintsha neezilungisiweyo; iNational Treasury ikhupha iicircular ngokuxela kwemasipala neemini zokugqiba. Bhalisa kwiindaba, vavanya impembelelo yeestandard ezintsha kumasipala wakho, uze ucwangcise ukusebenza ngexesha elilungileyo. Imfuno yokuthobela i-MFMA neefomati zokuxela zinokutshintsha; hambisa ukusebenza kwe-GRAP neelindelo zorhulumente zokugqibela.

Iimpazamo ze-GRAP eziqhelekileyo kwi-AFS zomasipala

Iingxelo ze-Auditor-General zigqale imibono ephindayo enxulumene ne-GRAP. Ukugwema ezi ndlela kunciphisa ingozi yeemvumo ezigunyazisiweyo okanye eziphoxayo.

• Ukutyhilwa kwe-PPE okungaphelelanga okanye okungalunganga (GRAP 17). Iirejista zempahla ezingalungiswanga ne-AFS; ubomi bokusebenza nokuncipha okungasekho okanye okungalunganga; ingqalasizinda ingatyhilwanga ngokwahlukeneyo apho kufuneka; ukuphinda uxabiso alusebenziswanga ngokungaguquki okanye alutyhilwanga. Isisombululo: Gcina irejista yempahla epheleleyo, echanekileyo; lungisa ne-general ledger neenoti ye-AFS; hlaziya ubomi bokusebenza neenani zokugqibela ngeenkxaso.

• Amalungiselelo angachanekiyo okanye angasekho (GRAP 19, GRAP 25). Amalungiselelo okushiya ancinci; izibophelelo zepensheni okanye uncedo lwezempilo ezingalinganiswanga ngokuchanekileyo; izibophelelo ezingaqinisekanga ezingatyhilwanga. Isisombululo: Gcina iirejista zamalungiselelo neengozi ezingaqinisekanga; sebenzisa inkcazo ye-actuarial okanye enye ingcali apho kufuneka; tyhila zonke izinto ezingaqinisekanga ezi balulekileyo.

• Iimpazamo zokunakwa kwemali engenayo (GRAP 9, GRAP 23). Imali engenayo yokutshintshana nengatshintshani ingahlukaniswanga ngokuchanekileyo; iingxowa zinakwa kwixesha elingelilo okanye zihlukaniswe ngokungalunganga; imali engenayo yamanani ingahambelani ne-GRAP 23. Isisombululo: Bhala iipolisi zokunakwa kwemali engenayo ngokucacileyo; qinisekela ukuba izixhobo zixhasa ukuvala kwephela kwexesha nokuhlukanisa okuchanekileyo.

• Ukungahlukanisi kakuhle i-cash flow (GRAP 2). Ii-cash flow zokusebenza, zokutyalwa, nezezimali zihlukaniswe ngokungalunganga; ukulungisa nesitatimende semeko yezimali akuchaneki. Isisombululo: Sebenzisa inqubo ecebekileyo yokulungiselela i-cash flow; lungisa icandelo nganye neerekhodi ezincedayo; hlaziya izinto eziphezulu nezingaqhelekanga.

• Iipolisi ze-akhawunti ezingaguquki (GRAP 3). Iipolisi zisebenziswa ngokungaguquki unyaka ngonyaka; utshintsho alutyhilwanga okanye alusebenziswanga ngokubuyela emva; iimpazamo zexesha langaphambili azilungiswanga. Isisombululo: Bhala iipolisi uze uzisebenzise ngokungaguquki; xa utshintsha ipolisi okanye ulungisa impazamo, landela i-GRAP 3 ipheleleyo uze utyhile.

• Ukutyhilwa kwesixhobo sezimali okunganeleyo (GRAP 104). Ukonakala kokufunwayo (ukulahleka kwekredithi kulindelwe) akubalwanga okanye akutyhilwanga; iindidi zezixhobo zezimali neengozi azityhilwanga ngokupheleleyo. Isisombululo: Yenza ukubala kokulahleka kwekredithi kulindelwe kokufunwayo; qeqesha zonke iilisti zokutyhilwa ze-GRAP 104.

Ukujongana nezi ndawo ngokuhlelekileyo, ngobunini obucacileyo nokuhlaziya okuqhelekileyo, kubeka umasipala endaweni enamandla ukufikelela imfuno ze-GRAP nokuphucula iziphumo ze-audit.

Indlela ubuchwepheshe obuxhasa ukuthobela i-GRAP

Iinqubo ngesandla nee-spreadsheet zandisa ingozi yeempazamo ze-GRAP: iifomula zaphuka, ingqondo yonyaka odlulileyo iyilibala, nokutyhilwa kuyasilela. Ubuchwepheshe bunokunciphisa loo ngozi ngokufaka i-GRAP neemfuno ezinxulumeneyo kwinto yezimali.

Ichati ye-akhawunti nesakhiwo samacandelo. Isoftwe yomasipala ezakhelwe uhulumeni wasekhaya waseMzantsi Afrika inokulungisa ngaphambili ichati ye-akhawunti ukuze ihambelane ne-mSCOA nengingqondo yokutyhilwa ye-GRAP. Xa iintengiso zithathwa ngamacandelo neekhowudi ze-akhawunti ezichanekileyo, i-general ledger isele ixhase ukulungiselela i-AFS. Kuncinci isidingo sokunikezela kwakhona okanye ukuphinda ukuhlukanisa ekupheleni konyaka, eziyizinto eziqhelekileyo zempazamo.

Irejista yempahla nokuncipha. Irejista yempahla ekhethekileyo esebenzisa i-GRAP 17 (xabiso, ubomi bokusebenza, indlela yokuncipha, ukonakala) kwaye iqhagamshele ne-general ledger iqinisekisa ukuba inoti ye-PPE inokukhiqizwa kumthombo omnye weqiniso. Ukusebenza kokuncipha kunokwenziwa ngokuzenza uze kuvavanywe; ubomi bokusebenza bunokugcinwa kwindawo enye. Oko kunciphisa ingozi yeerejista ezingaphelelanga nokuncipha okungachanekiyo.

Irejista yamalungiselelo neengozi ezingaqinisekanga. Iisistemi zilandela amalungiselelo (ukushiya, icali, indawo, njl.) neezibophelelo ezingaqinisekanga ngoxwebhu olu-ncedayo neemini zokuhlaziya zinceda ukuqinisekisa ukuba ukutyhilwa kwe-GRAP 19 ne-GRAP 25 kuphelele kwaye kuchanekile. Iikhumbuzi zokuvavanya ngeenkxaso zinciphisa ingozi yamalungiselelo adala okanye angasekho.

Iingxelo neelisti zokutyhilwa. Isoftwe equka iitemplate ze-AFS neelisti zokutyhilwa ezihambelana ne-GRAP inokukhokela abalungisi ngayo yonke inoti ne layini ezifunekayo. Xa isixhobo esinye sinodatha engaphantsi, amanani anokukhutshwa ngokuzenza, oku nciphisa iimpazamo zokutshintsha kwaye kuphucula ukuguquka phakathi kweestatimende eziyiseko neenoti.

Indlela ye-audit nokuphatha inguqu. Indlela ye-audit ecacileyo yokuba ngubani owathabatha okanye wavuma ntoni, naxa, kuxhasa kokubini ukuphatha ngaphakathi nokuvavanya kwe-AG. Ukuphatha inguqu kwitemplate ze-AFS ezingaphambili neeshedyuli ezincedayo kunceda ukuphatha umsebenzi wokuphela kwonyaka kwaye kuqinisekisa ukuba inguqu yokugqibela iphelele kwaye iyaququka.

Amasipala adibanisa ulwazi lwe-GRAP oluqinileyo nezixhobo zezezimali zomasipala zanamhlanje abekwa ngcono ukukhupha i-AFS ezihlangabezana nee-standard zepractice ye-akhawunti eziqhelekileyo kwaye agcine iziphumo ze-clean audit okanye eziphucukileyo ngokuhamba kwexesha.

Isishwankathelo neenqobo ezilandelayo

Ii-standard ze-GRAP kumasipala aseMzantsi Afrika zisisiseko somthetho nobuchwepheshe bezibalo zezimali zomasipala ezethembekayo. Ukuqonda ukuba i-GRAP yintoni, zeziphi ii-standard ezisebenzayo, zihluka njani ku-IFRS, nendlela yokuphumeza eqeneni kuyinto yokuqala kooCFO bemasipala nabasebenzi bezimali. Ngokubhala iipolisi, ukuhambisa izixhobo, ukuqeqesha abasebenzi, nokugwema iimpazamo eziqhelekileyo, amasipala anokuphucula umgangatho we-AFS yawo axhase iziphumo ze-audit ezingcono.

Ukuze ufumane inkqubo ebanzi, bona ukuba i-mSCOA yintoni, ichati ye-akhawunti ye-mSCOA, indlela yokufumana i-clean audit yomasipala, imfuno yokuthobela i-MFMA ka-2026, ne-iziphumo ze-audit ze-Auditor-General zomasipala. Ukuze ubone indlela i-Dolobha enceda ngayo amasipala ukusebenzisa ii-standard ze-GRAP ngokungaguquki nokukhupha i-AFS ezilungiselelwe i-audit ukusuka kumthombo omnye weqiniso — ne-mSCOA nokuxela i-MFMA ezakhiwe ngaphakathi — tyelela u-Dolobha.