Imfuno Yokuthobela i-MFMA: Okufuneka Wonke uMasipala Awazi ngo-2026

Kwisikolo se-audit somasipala sowe-2022–23, ama-34 kuphela kuma-257 amasipala neentlobo zomasipala bafumene i-clean audit kuMphicothi-zincwadi Jikelele. Oko kungama-16%. Abanye bafumene iimvumo ezigunyazisiweyo, iindidi, okanye imibono ephoxayo. Ukungenelela kwe-Section 139, apho urhulumente wephondo ungene ukuze azinzise umasipala ophumelelayo, usala yimiphumela yangempela yokungathobeli kuqhubekayo. Kubaphathi bomasipala, aba-CFO, nabasebenzi bezezimali, ukuqonda nokuhlangabezana neemfuno zokuthobela iMunicipal Finance Management Act (MFMA) akuyiyo into ekhethayo — yisisiseko solawulo lwezezimali nomahluko phakathi korhulumente wasekuhlaleni othembekayo nokungenelela.

Eli khokelo licacisa oko i-MFMA ifunayo, eziphi izibophelelo zibaluleke kakhulu ngo-2026, nendlela yokugwema ukungaphumeleli kokuthobela uMphicothi-zincwadi Jikelele abona minyaka ngeminyaka. Nokuba uselutsha kwezezimali zomasipala okanye uyohlaziya ulwazi lwakho, injongo yeyokusebenza: yazi imigaqo, hlangabezana neemini zokugqibela, yakha ukuphatha okuphakathi okuxhasa i-clean audit nokunikezela koncedo okulungileyo.

Yintoni i-MFMA?

I-Municipal Finance Management Act (MFMA), Umthetho 56 ka-2003, ngumthetho ophambili olawula indlela amasipala aseMzantsi Afrika aphatha ngayo imali. Yaqala ukusebenza ngokweengxenye ukusuka ku-2004 kwaye isebenza kumasipala onke neentlobo zomasipala. Kunye neMunicipal Systems Act nemigago nee-circulars evela kuNational Treasury, i-MFMA ibeka inkqubo yoxanduvo lwabiwo-mali, imali engenayo nephumo, ukuphatha ukuthengwa, ukuxela kwezezimali, nokuziphendulela.

NgoLwimi oluLula: i-MFMA ithi ngubani noxanduvo lwanto, uxanduvo lwabiwo-mali kufuneka lungiselelwe luvunywe njani, ukuchitha nokufumana imali engenayo kufuneka kulawulwe njani, nokuxelwa ntoni nini. Ichaza nophumo olungagunyaziswanga, olungaqhelekanga, noluncinci nolulahlekileyo kwaye ifuna amasipala ukuluvikela nokulujonga. Ukuthobela akuyiyo nje into yomthetho; yinto evumela amakhansili, abahlali, nabatyali-mali bathembe ukuba izimali zomasipala ziphathwa ngokufanelekileyo. Ukuze ubone indlela i-MFMA ehlanganisa ngayo nechati ye-akhawunti yomasipala, bona ikhokelo lethu yoLwimi oluLula yentoni i-mSCOA ne ikhokelo lethu le-mSCOA chart of accounts.

Izibophelelo Eziyiseko Zokuthobela i-MFMA

Iindima Zolawulo Lwezezimali

I-MFMA inika iindima ezi cacileyo. Ukuzifumana ngokuchanekileyo linyathelo lokuqala ekuthobeleni i-MFMA.

Umphathi woMasipala — Ummeli we-akhawunti; noxanduvo lokugqibela lokuthoba ukuphatha nokuthobela kwezezimali. Kufuneka aqinisekise ukuba umasipala unalo ugcina ukuphatha kwezezimali nengozi, i-audit yangaphakathi, nokuphatha ngaphakathi okuphakathi.
UMphathi wezezimali (CFO) — Unoxanduvo lokuthoba uxanduvo lwabiwo-mali, imali engenayo, uphumo, impahla, nezikweriti; nokulungisa izibalo zezimali neengxelo. I-CFO kufuneka ixhase uMphathi woMasipala aqinisekise ukuba abasebenzi bezezimali banamakhono neenkqubo zokuhlangabezana neemfuno ze-MFMA.
UMeya — Intloko yepolitiki; ibeka uxanduvo lwabiwo-mali lonyaka nokuvavanya uxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka; ayinakungenelela kulawulo lwemihla ngemihla lwalawulo okanye emisebenzini yoMphathi woMasipala okanye we-CFO.
IKhansili — Yamkela uxanduvo lwabiwo-mali, ivuma iinkontracta ezithile neelungiso, iqwalasela ukusebenza. IKhanisili kufuneka ifumane icinge iingxelo i-MFMA efunayo.

Xa iindima zididanise okanye uxanduvo lungabhalwanga lunikelwe ngokufanelekileyo, ukuthobela kuwohloka. Cacisa ngubani olungiselelayo, ovavanyayo, nofaka isayini kwinto nganye ebalulekileyo ekhutshwayo.

Imfuno yoXanduvo lwabiwo-mali (Section 16–33)

I-MFMA icacisa indlela uxanduvo lwabiwo-mali kufuneka lungiselelwe, lubekwe, lwamkelwe.

Uku lungisa — UMphathi woMasipala, exhaswe yi-CFO, kufuneka alungise uxanduvo lwabiwo-mali lonyaka olo zayo unyaka wezezimali (nommandla wonyaka wemali engenayo nephumo apho kufuneka). Uxanduvo lwabiwo-mali kufuneka lube ngendlela emiswe nguNational Treasury kwaye lube nokwenyani lwanelisekileyo.
Ukubeka — UMeya kufuneka abeke uxanduvo lwabiwo-mali eKhansilini phambi kokuqala konyaka wezezimali (ngo-31 March). IKhanisili ayinakuwamkela uxanduvo lwabiwo-mali olungabekwanga ngexesha ngaphandle kokuba u-MEC avume ukubeka kwesile.
Ukuwamkela — IKhanisili kufuneka yamkele uxanduvo lwabiwo-mali phambi ko-1 July. Ukuba ayikwenzi, umasipala anganakuchitha ngaphandle kwezinto ezithile ezingozi nezoqobo, kwaye umphathi wephondo anokungenelela.

Ukusebenza koxanduvo lwabiwo-mali kulawulwa yi-Section 34–50: uphumo kufuneka lube phakathi koxanduvo lwabiwo-mali oluvunyiweyo, yaye imali engenayo ne-cash flow kufuneka zilawulwe ngokuhambelana noMthetho nemigago yeTreasury.

Ukuphatha Imali engenayo nePhumo (Section 34–50)

Amasipala kufuneka aqokelele imali engenayo ngokunengeniso achithe kuphela ngokuhambelana noxanduvo lwabiwo-mali oluvunyiweyo nemigaqo ye-MFMA.

Imali engenayo — Ukubhala, ukulawula ikredithi, nokuphatha abasweleyo kufuneka kubekho. Iingcinga zemali engenayo kuxanduvo lwabiwo-mali kufuneka zibe nokufikeleleka; uMphicothi-zincwadi Jikelele uphinde abonakalise ukuxela ngaphezulu kwemali engenayo nokuqokelela okungcono njengento ekhokelela koxinzelelo lwezezimali.
Uphumo — Akukho kuchitha kunokwenzeka ngaphandle kwabelo lwabiwo-mali oluvunyiweyo. Izibophelelo (umz. ii-odolo neenkontracta) kufuneka zibe phakathi koxanduvo lwabiwo-mali. I-virement (ukushintsha phakathi kwama-vote) kuvunyelwa kuphela phakathi kwenkqubo emiswe nguMthetho nemigago yeTreasury.
Ukuphatha imali — Umasipala kufuneka agcine ukuxabisa okwaneleyo ukuze ahlangabezane nezigqibo. Imigago yeTreasury nemigago yoxanduvo lwabiwo-mali nokuxela zomasipala zinika inkcazo ngebhanki, ukutyalwa, nokuxela cash flow.

Ukungahambelani kwemali engenayo nephumo noxanduvo lwabiwo-mali, okanye ukunyanzela ukulawula ikredithi, luyinye yeemithombo eziqhelekileyo zee-audit ezigunyazisiweyo nokungenelela kwe-Section 139.

Ukuphatha Ukuthengwa (Section 111–119)

Ukuphatha ukuthengwa (SCM) kufuneka kube ngokufanelekileyo, kulinganayo, kucacileyo, kukhuphisano, nangendlela ephuma ngendleko. I-MFMA neMigago yokuPhatha ukuthengwa kweMasipala zicacisa:

Xa ukubida ngokukhuphisano kuyimfuneko naxa ezinye iinkqubo zokuthenga (umz. amaquotation, umthombo omnye) zinokusetyenziswa.
Indlela yokuseka nokusebenzisa amakomiti okubida nokuba zezigunyazo zivunyelwe ntoni.
Indlela yokujonga ukuthi tyumbe nokuthenga okuphuthuma.
Imfuno yokuphatha inkontracta nokuxela.

I-SCM ebuthathekileyo — ukubhalwa okungaphelelanga, ukwahlula amathuba okunganelelanga, ukuthi tyumbe okungacaciswanga ngokufanelekileyo nokuviwa — kubonakala kwingxelo ze-audit njengophumo olungaqhelekanga nokunqanda okungaphelelanga. Iipolisi ze-SCM ezinamandla, abasebenzi abaqeqeshiweyo, neendlela zococo ezi cacileyo zibalulekile ekuthobeleni i-MFMA.

Izibophelelo Zokuxela Kwezezimali

Ukuxela apho amasipala amaninzi aqhelana nengxaki. Iimini zokugqibela ziyinzima kwaye okuqukethwe kuyalelwa.

Section 71: Izibalo zonyanga zoxanduvo lwabiwo-mali — UMphathi woMasipala kufuneka athumele kuNational Treasury, iTreasury yephondo elilandelanayo, noMphicothi-zincwadi Jikelele isitatimende sonyanga soxanduvo lwabiwo-mali nemali engenayo nephumo yangempela yomasipala. Isitatimende kufuneka sifike kuNational Treasury ngaphakathi kweentsuku ezi-10 zokusebenza emva kokuphela kwenyanga. Le nye yeemfuno zokuthobela i-MFMA ebonakalayo kakhulu: ukuthumela kwe-Section 71 kwesile okanye okunempazamo kulandelelwa kuxelwa esidlangalaleni.
Section 72: Uvavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka — UMeya kufuneka abeke eKhansilini uvavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka wonyaka wezezimali wamhlanje. Kufuneka luthunyelwe ngo-25 January minyaka ngeminyaka. Uvavanyo kufuneka lubonise inkqubela ngokuchasene noxanduvo lwabiwo-mali neenjongo zokusebenza zomasipala lubonise naliphi na ulungiso olufunekayo.
Section 126: Izibalo zezimali zonyaka (AFS) — UMphathi woMasipala kufuneka alungise izibalo zezimali zonyaka ngaphakathi kweenyanga ezimbini kokuphela konyaka wezezimali (umz. ngo-31 August konyaka ophela ngo-30 June). I-AFS kufuneka ibe ngendlela emiswe nguNational Treasury kwaye ithunyelwe ukuze icocwe. Ikhokelo lethu ngendlela yokufumana i-clean audit yomasipala liquka amanyathelo anokusebenza okufumana i-AFS neerekhodi ezincedayo ezilungiselelwe i-audit.
Section 121: Ingxelo yonyaka — UMphathi woMasipala kufuneka alungise ingxelo yonyaka ayithumele eKhansilini noMphicothi-zincwadi Jikelele. Ingxelo yonyaka kufuneka ithunyelwe ngaphakathi kweenyanga ezisixhenxe kokuphela konyaka wezezimali (umz. ngo-31 January konyaka ophela ngo-30 June). Iquka i-AFS, ingxelo ye-audit, nengxelo ngokusebenza nolawulo.

Ikhokelo elithe vetshe ngoqukethwe nefomathi yeengxelo zonyanga neepakathi kwonyaka lifumaneka kwikhokelo lethu lengxelo yonyanga ye-Section 71 ne ikhokelo lethu lengxelo yepakathi kwonyaka ye-Section 72.

Uphumo Olungagunyaziswanga, Olungaqhelekanga, noluncinci nolulahlekileyo (Section 32)

ISection 32 ye-MFMA ifuna uMphathi woMasipala athabathe amanyathelo anengqondo ukuvikela uphumo olungagunyaziswanga, olungaqhelekanga, noluncinci nolulahlekileyo.

Uphumo olungagunyaziswanga — Ukuchitha okungabanga ngokuhambelana noxanduvo lwabiwo-mali oluvunyiweyo okanye okudlulise ivote okanye ukwabiwa.
Uphumo olungaqhelekanga — Ukuchitha okwaphula umthetho okanye ipolisi yokuphatha ukuthengwa (umz. inkqubo engachanekanga, akukho ukuvuma). Akuthethi ukuba imali ilahlekile ngokuqinisekileyo, kodwa inkqubo yayilungile.
Uphumo oluncinci nolulahlekileyo — Ukuchitha obekunokugwema ukuba unakelelo olunengqondo lwathathwa (umz. iintlawulo zokulibala, uhambo olungafunekiyo).

UMphathi woMasipala kufuneka aphenye axele uphumo olunjalo, athabathe isenzo sokohlwaya apho kufanelekileyo, abuyisele ukulahleka apho kunokwenzeka. UMphicothi-zincwadi Jikelele uxela ngezinga lophumo olungagunyaziswanga, olungaqhelekanga, noluncinci nolulahlekileyo minyaka ngeminyaka; ukulunciphisa kuyinxenye esisiseko yokuphucula ukuthobela i-MFMA nokufumana iziphumo ze-audit.

Ikhalenda Yokuthobela i-MFMA: Iimini Eziyiseko neemini Zokugqibela

Ukungasili imini zokugqibela kukungaphumeleli kokuthobela ngokukhawuleza. Sebenzisa oku njengereferensi ekhawulezayo; qinisekisa iimini ngokuchasene nee-circulars zakutsha zikaNational Treasury nokuphela konyaka womasipala wakho.

Imini zokugqibela	Imfuno
31 March	UMeya ubeka uxanduvo lwabiwo-mali lonyaka eKhansilini
Phambi ko-1 July	IKhanisili yamkela uxanduvo lwabiwo-mali lonyaka
Iintsuku ezi-10 zokusebenza emva kokuphela kwenyanga	Isitatimende soxanduvo lwabiwo-mali sonyanga se-Section 71 kuNational Treasury, iTreasury yephondo, noMphicothi-zincwadi Jikelele
25 January	Uvavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka lwe-Section 72 lubekwe eKhansilini
31 August (konyaka ophela ngo-30 June)	Izibalo zezimali zonyaka zilungiselelwe zithunyelwe ukuze zicocwe (Section 126)
31 January (konyaka ophela ngo-30 June)	Ingxelo yonyaka ithunyelwe (Section 121)

Ezinye iimini (umz. ukubeka uxanduvo lwabiwo-mali olulungiso, iimibuthano yekomiti ye-audit nekhansili) zimiswe kwi-MFMA, imigago, nekhalenda yekhansili yakho. Ukuze ubone uluhlu olupheleleyo lweemini neefestile zokuthumela, bona ikhalenda yokuxela i-MFMA ka-2026–27. Gcina ikhalenda yokuthobela yangaphakathi unikeze abanini kwinto nganye ekhutshwayo.

Ukungaphumeleli Okuqhelekileyo Kokuthobela i-MFMA Okukhankanyiwe nguMphicothi-zincwadi Jikelele

Iingxelo ze-Auditor-General zisoloko zibonakalisa iintlobo ezifanayo zokungaphumelela. Ukujonga ezi ndawo kuya kuphucula ngokubalulekileyo indawo yakho yokuthobela i-MFMA.

Ukuthumela kwe-Section 71 kwesile okanye okunempazamo — Ukuthumela emva kwemini zokugqibela zeentsuku ezi-10 zokusebenza okanye kunempazamo ebalulekileyo. Oku kuvame ukubangelwa ziinkqubo ezahlukeneyo, ukuphinda ukubhala ngesandla, okanye ukungabikho kobunini. Ukwenza ngokuzilawulayo ukuthatha idatha ukusuka kwi-general ledger noxanduvo lwabiwo-mali ukuya kufomathi ye-Section 71 kunciphisa ukulibala nempazamo.
Umgangatho ophantsi wezibalo zezimali zonyaka neerekhodi ezincedayo — Amaphepha omsebenzi asileyo okanye angaphelelanga, ukuhlukanisa ngokungachanekileyo kweento, nokulungisa okungcono kweebhalansi. Abacoci baza bagunyazisa ngokuphelela, ukuchaneka, okanye ukutyhilwa. Ukutyalela ichati ye-akhawunti ehambelana ne-mSCOA neenkqubo zokugqiba inyanga ezingaguquki kuphucula umgangatho we-AFS.
Ukuphatha ukuthengwa okubuthathaka — Ukubhalwa okunganelelanga kweenkqubo zokuthenga, ukuthi tyumbe okungathethelelwanga, nokuphatha inkontracta okungcono okukhokelela kuphumo olungaqhelekanga.omeleza iipolisi ze-SCM, izigunyazo, noqeqesho, uqinisekise ukuba intengiso nganye inendlela yococo ecacileyo.
Ukungabikho kwemiphumela yokuwela umthetho — Ukungaphumeleli ukuphenya nokwenza ngophumo olungagunyaziswanga, olungaqhelekanga, noluncinci nolulahlekileyo. I-MFMA ifuna uMphathi woMasipala enze; ukulandela ngokungaguquki nokohlwaya kuxhasa inkolo yokuthobela.
Iindawo eziyiseko ezingenabani okanye ezinamakhono aphantsi — I-CFO engenabani okanye esebenzayo okanye ezinye iindima zezezimali ezibalulekileyo. I-MFMA icinga ulawulo olunamakhono, oluzinzileyo; ukushintsha okuphezulu okanye ukumiswa okusebenzayo kwandisa ingozi yokungasili iimini zokugqibela nokuphatha okuphakathi okubuthathaka.
Imali engenayo exeliwe ngaphezulu nokuqokelela okungcono — Uxanduvo lwabiwo-mali olwakhiwe phezu kweengcinga zemali engenayo ezingekho nyanisini nokulawula ikredithi okubuthathaka. Isiphumo kukushiya imali nokungakwazi ukuhlawula abatyala okanye ukuxhasa imisebenzi. Hambisa uxanduvo lwabiwo-mali lwemali engenayo nezinga zokuqokelela ezinokwenyani nyanzela ukulawula ikredithi neenkqubo zabasweleyo.

Ukuqwalasela ezi ndawo — imigago yokuxela, umgangatho we-AFS, i-SCM, imiphumela, amandla, nokwenyani kwemali engenayo — kuya kujonga uninzi lwoko uMphicothi-zincwadi Jikelele abonakalisa.

Indlela Yokuziphucula Ukuthobela i-MFMA: Amanyathelo Anokusebenza

Yabela ubunini obucacileyo — Kwinto nganye ekhutshwayo ye-MFMA (Section 71, Section 72, AFS, ingxelo yonyaka, ukuphatha okuphakathi okuyiseko ye-SCM), yabela umnini nomvavanyi. Bhala oku kwimatrikisi yokuthobela okanye ishedyuli yoxanduvo.
Sebenza nekhaleda yokuthobela — Gcina ikhalenda nezo ntsuku zonke zomthetho nee-milestone zangaphakathi (umz. “isicwangciso se-Section 71 ngeentsuku ezi-7”). Yihlazye nyanga ngonyanga noMphathi woMasipala ne-CFO.
Qomeleza iinkqubo zokugqiba inyanga nokuphela konyaka — Yenza iinkqubo zokuvala, iilisti zokulungisa, namanyathelo okuvavanya ziqhelekile. Gqiba ukulungisa phambi kokuthumela i-Section 71 ukuze amanani oxelayo afane naloo uzasebenzisa kwi-AFS.
Tyalela amakhono namandla — Qinisekisa ukuba abasebenzi bezezimali ne-SCM baqeqeshelwe i-MFMA, imigago yeTreasury, ne-mSCOA. Sebenzisa i-CIGFARO, i-IMFO, okanye iworkshop zikaNational Treasury apho zifumanekayo. Ceba nge-succession kwiindima eziyiseko.
Qinisa i-SCM — Hlaziya ukunikelwa kwegunya, iinkqubo zokuthi tyumbe, nerejista yeenkontracta. Qinisekise ukuba isigqibo nganye sokuthenga ibhalwe kwaye iindlela zococo ziphelele.
Yenza ngokuwela umthetho — Phenya yonke imali engenayo ekhankanyiweyo engagunyaziswanga, engaqhelekanga, noluncinci nolulahlekileyo; xela eKhansilini ku-AG; thabatha isenzo sokohlwaya nokubuyisela apho kufanelekileyo. Oku kubonisa ukuba ukuthobela kubalulekile.
Sebenzisa ingxelo ye-audit njengoluhlu lwesenzo — Phatha imibono yonyaka odlulileyo njengendlela. Jonga imibono ephindayo kuqala; emva koko jonga iingxaki eziyodwa. Landelela inkqubela uxele ikomiti ye-audit neKhansili.

Ukuze ubone indlela ehlelekileyo yokuphucula iziphumo ze-audit, bona ikhokelo lethu ngendlela yokufumana i-clean audit yomasipala.

Indlela iTeknoloji Ixhasa Ukuthobela i-MFMA

Iinkqubo ngesandla, iispredishithi, neenkqubo zendalo ezingathethi ndawonye zenza kube nzima ukuhlangabezana neemfuno zokuthobela i-MFMA ngexesha nangokuchaneka. ITeknoloji ayinakuthatha indawo yolawulo olulungileyo nabantu abanekhono, kodwa inokunciphisa umthwalo nengozi yempazamo.

Ukuxela ngokuzilawulayo — Iinkqubo ezithatha idatha kwi-general ledger noxanduvo lwabiwo-mali zikhupha i-Section 71 ne-Section 72 ngendlela emiswe zinciphisa ukuphinda ukubhala nokulibala. Ukuthumela kunokulungiselelwa ngaphakathi kwefestile yeentsuku ezi-10 zokusebenza endaweni yokuxakeka kwesile.
Iidashibhodi ze-real-time — Ukubonakala kwe-budget vs imali engenayo nephumo yangempela, indawo ye-cash, neeratio eziyiseko kunceda i-CFO noMphathi woMasipala babone ukwahluka kwangoko bakulungise. Oku kuxhasa ukuxela okuchanekileyo nangokulindelweyo kuKhansili neTreasury.
Iindlela zococo — Inkqubo efanelekileyo yokuphatha izimali irekhoda ukuba ngubani owenza ntoni nini. Oku kuxhasa uphenyo lophumo olungaqhelekanga okanye oluncinci kwaye kwanelisa abacoci ukuba ukuphatha okuphakathi kusebenza.
Ukuhambelana ne-mSCOA — Isoftwe eyakhiwe okanye elungiselelwe ichati ye-akhawunti nenkqubo yokuxela yomasipala inciphisa ukuhlukanisa ngokungachanekileyo kwaye isheshise ukuvala inyanga nokuphela konyaka. Oku kuxhasa ngqo umgangatho we-Section 71 ne-AFS ongcono.

Ukuvavanya ukuba iinkqubo zakho zanamhlanje zihlangabezana nomthwalo wokuthobela kwakho yinyathelo elinokusebenza ukuze uhlangabezane neemfuno zokuthobela i-MFMA ngo-2026 nangaphezulu. Iinkqubo ezikhupha i-Section 71 ne-Section 72 ukusuka komthombo ofanayo ne-general ledger yakho zinciphisa ukuphinda ukubhala kwaye zinceda ukuthumela kuhlale ngaphakathi kwefestile yeentsuku ezi-10 zokusebenza.

Iimthombo neeReferensi

UNational Treasury — MFMA — mfma.treasury.gov.za — Imigago, iicirculars, iinkqubo, nokhokelo.
IMunicipal Finance Management Act, Umthetho 56 ka-2003 — UMthetho ngokwawo; funda i-Section 16–33 (uxanduvo lwabiwo-mali), 34–50 (imali engenayo nephumo), 71–72 (ukuxela), 111–119 (SCM), 121 (ingxelo yonyaka), 126 (AFS), ne-32 (uphumo olungagunyaziswanga/olungaqhelekanga/oluncinci nolulahlekileyo).
UMphicothi-zincwadi Jikelele waseMzantsi Afrika — agsa.co.za — Iingxelo jikelele zorhulumente wasekuhlaleni, iziphumo ze-audit, nendlela.
Imigago yoXanduvo lwabiwo-mali nokuxela zomasipala — Icacisa iifomathi neemini zokugqibela zoxanduvo lwabiwo-mali ne-Section 71/Section 72.
Imigago yokuPhatha ukuthengwa kweMasipala — Inkcazo ethe vetshe ngeenkqubo zokuthenga nezigunyazo.

Ukuhlala uthobela i-MFMA kuyiqeqesho eliyaqhubeka: iindima ezilungileyo, iinkqubo ezi cacileyo, ukuxela okuthembekayo, nenkolo ethatha ulawulo lwezezimali ngokuginisekileyo. Sebenzisa eli khokelo njengokhangela imfuno zokuthobela i-MFMA zomasipala wakho ngo-2026, uze ugxile kuzo nezibophelelo neemini zokugqibela ezinomphumo omkhulu kwisiphumo sakho se-audit nokunikezela koncedo.