Ikhalenda Yokuxela i-MFMA 2026/27 | Iimini Zokugqibela nokuthobela
Iimini zokugqibela zokuxela i-MFMA zikhokela ikhalenda yezezimali zomasipala. Ukusilela enye ubanze ingozi yemibono ye-Auditor-General, ukunyukwa nguNational Treasury, nokulimaza igama. Unyaka wezezimali we-2026/27 (uJulayi 2026 ukuya kuJune 2027) ungenanto yemini ezinqunywe: ukuthumela kwe-Section 71 konyanga, ingxelo yepakathi kwonyaka ye-Section 72, izibalo zezimali zonyaka (AFS), ukubeka ingxelo yonyaka, nokuwamkela uxanduvo lwabiwo-mali. Eli khalenda licacisa yonke imini zokugqibela zokuxela i-MFMA ukuze umasipala wakho akwazi ukuceba phambili ahlale ethobela. Ukuze ubone ummandla womthetho nemigago ongasemva kwale mi mini, bona imfuno yokuthobela i-MFMA ka-2026.
Kutheni Ikhalenda Yokuxela Ibaluleke
Amasipala aseMzantsi Afrika asebenza phantsi kwe-MFMA, Umthetho 56 ka-2003, neMigago yoXanduvo lwabiwo-mali nokuxela (MBRR). Ukuxela akuyiyo into ekhethayo. I-Section 71 ifuna iingxelo zonyaka ngonyaka kuNational Treasury neTreasury yephondo elilandelanayo. I-Section 72 ifuna uvavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka kubekwe ekhansilini. I-MFMA ibeka nemini zokugqibela ezinzima zokuthumela i-AFS nokubeka ingxelo yonyaka.
Ukuthumela kwesile okanye okungasili kuyimthombo oqhelekileyo wemibono ye-audit. Iingxelo eziqokelelweyo ze-Auditor-General zisoloko zicaphula ukungathobeli iimini ze-Section 71 ne-Section 72. Ikhalenda yokuxela i-MFMA enye ebonisa yonke imini zokugqibela ngonyaka inceda i-CFO, umphathi womasipala, nomeya ukugwema ukuxakeka kwesile kwaye igcina izimali, ukusebenza, neekomiti zeekhansili zivumelane. Sebenzisa eli xesha le-2026/27 njengereferensi yakho uze ulungise ngokweecirculars zikaNational Treasury okanye ukwahluka kwephondo olisebenza kumasipala wakho.
Ikhalenda Yokuxela i-MFMA 2026/27: Inyanga ngenyanga
Itafile engezantsi ichaza iimilenini yokuxela eziyiseko zonyaka wezezimali oqala ngo-1 July 2026 ukuya ku-30 June 2027. Iimini zokugqibela ze-Section 71 ngokuvamile ziyi-10 yenyanga elandela inyanga yokuxela; hlala uqinisekisa usuku oluchanekileyo kucircular yakutsha kaNational Treasury. Ukuhambisa ichati yakho ye-akhawunti ne-mSCOA ukusuka ekuqaleni konyaka kuqinisekisa ukuba ukuthumela konyanga nokuphela konyaka i-AFS kuthatha ukusuka kwidatha eguqukileyo, ecocwayo.
| Inyanga | Iimini zokugqibela zokuxela i-MFMA nemisebenzi |
|---|---|
| July 2026 | Ukuvala ukuphela konyaka kwe-2025/26; kuqala unyaka wezezimali omtsha 2026/27. I-Section 71 kaJune 2026 ifunekayo (unyaka odlulileyo). Vula uxanduvo lwabiwo-mali lwe-2026/27 kwiinkqubo zakho; qinisekisa ichati ye-akhawunti neetemplate zokuxela. |
| August 2026 | I-Section 71 kaJuly 2026 ifunekayo. I-AFS ka-2025/26 kufuneka ithunyelwe ngo-31 August 2026 (ngaphakathi kweenyanga ezimbini kokuphela konyaka ngo-30 June 2026). Uku lungisa ingxelo yonyaka kuqala. |
| September 2026 | I-Section 71 kaAugust 2026 ifunekayo. Imini zokuthumela i-AFS (31 August) idlulile; qinisekisa ukuthumela. Gxila ekudibananeni ne-audit nengxelo yonyaka. |
| October 2026 | I-Section 71 kaSeptember 2026 ifunekayo. Qhubeka nokuqwalasela ngonyaka. Uku lungisa ingxelo yokusebenza kuhambelana ne-AFS ne-audit. |
| November 2026 | I-Section 71 kaOctober 2026 ifunekayo. Ukuqeqesha ingxelo yokusebenza kwonyaka. Ukudibana neKhansili nekomiti ye-audit njengoko kuyimfuneko. |
| December 2026 | I-Section 71 kaNovember 2026 ifunekayo. Qala ukulungisa i-Section 72 kweenyanga ezintandathu zokuqala (July–December 2026). Qokelela idatha yemali engenayo, uphumo, nokusebenza; yenza isicwangciso sovavanyo lwepakathi kwonyaka. |
| January 2027 | Ingxelo yepakathi kwonyaka ye-Section 72 ifunekayo ngo-25 January 2027. UMeya kufuneka abeke ekhansilini; ithumele kuNational Treasury neTreasury yephondo. I-Section 71 kaDecember 2026 ifunekayo. |
| February 2027 | I-Section 71 kaJanuary 2027 ifunekayo. Uku lungisa uxanduvo lwabiwo-mali olulungiso ukuba luthethelwa kwindlela ye-Section 72. Ceba ukubeka ekhansilini. |
| March 2027 | I-Section 71 kaFebruary 2027 ifunekayo. Ukubeka ingxelo yonyaka (ngaphakathi kweenyanga ezisixhenxe kokuphela konyaka ngo-30 June 2026). Uxanduvo lwabiwo-mali olulungiso lubekwa lwamkelwa ukuba lusebenzisekayo. |
| April 2027 | I-Section 71 kaMarch 2027 ifunekayo. Uku lungisa uxanduvo lwabiwo-mali lwe-2027/28: ukuhambelana ne-IDP, iingcinga zemali engenayo nephumo, iprogramme ye-capital. |
| May 2027 | I-Section 71 kaApril 2027 ifunekayo. Qeqesha isicwangciso soxanduvo lwabiwo-mali lwe-2027/28; udibano lwekhansili noluntu; isicwangciso se-SDBIP. |
| June 2027 | I-Section 71 kaMay 2027 ifunekayo. Uxanduvo lwabiwo-mali lwe-2027/28 kufuneka lwamkelwe phambi ko-1 July 2027 (kuqala unyaka wezezimali omtsha). Uku lungisa ukuvala ukuphela konyaka kwe-2026/27. |
Ukuthumela kwe-Section 71 kuphindayo kwaye akunakucengwa: idatha yenyanga nganye kufuneka ithunyelwe ngosuku olumiswe nyanga elandelayo. Ukuze ubone ukhokelo lwamanyathelo ngoqukethwe nokuthumela, bona ikhokelo lengxelo yonyanga ye-Section 71. Ingxelo yepakathi kwonyaka ewela ngoJanuary, bona ikhokelo lengxelo yepakathi kwonyaka ye-Section 72.
Iimpazamo Eziqhelekileyo neMibono ye-Audit
Ukuthumela kwe-Section 71 kwesile kuvame ukucatyelwa kwingxelo ze-Auditor-General. Imbangela ivame ukuba ukulibala ukuvala inyanga okanye umsebenzi wokulungisa ongasemva. I-Section 72 ngamanye amaxesha ibekwa ekhansilini ngaphandle kohlalutyo olwaneleyo lwemali engenayo nephumo, okukhokelela kwimibono ngomgangatho wokuqwalasela ngonyaka.
I-AFS ethunyelwe emva ko-31 August ikhokelela ekungathobeli okubalulekileyo. Iingxelo zonyaka ezibekwayo kwesile okanye ngaphandle kwe-AFS evunyiweyo nengxelo ye-audit zinqanda ulawulo kwaye zitsala uqwalaselo lwepolitiki nolawulo. Ukunika ubunini obucacileyo nokusebenzisa ikhalenda yokuxela i-MFMA edabiweyo kunciphisa ingozi yale mibono.
Iimini Eziyiseko Eziqinisekisiweyo
- 31 August 2026 — I-AFS konyaka wezezimali ka-2025/26 kufuneka ithunyelwe ngaphakathi kweenyanga ezimbini kokuphela konyaka (30 June 2026). Ukuthumela kwesile kukungaphumeleli kokuthobela okubalulekileyo.
- 25 January 2027 — Ingxelo yepakathi kwonyaka ye-Section 72 kaJuly–December 2026 kufuneka ibekwe ekhansilini ithunyelwe kuNational Treasury neTreasury yephondo. UMeya ubeka; ummeli we-akhawunti ne-CFO balungisa.
- Ngaphakathi kweenyanga ezisixhenxe kokuphela konyaka — Ingxelo yonyaka (kuquka i-AFS nengxelo ye-audit) kufuneka ibekwe ekhansilini. Ka-2025/26, oko kuthetha ukuba phambi kokuphela kukaJanuary 2027. Amakhansili amaninzi abeka kwikota yokuqala (umz. March) kuxhomekeke ekuqeqeshweni kwe-audit nekhalenda yekhansili.
- Phambi ko-1 July 2027 — Uxanduvo lwabiwo-mali lonyaka wezezimali we-2027/28 kufuneka lwamkelwe. Amasipala amaninzi awamkela ngoJune.
Zibhale ezi kwikhalenda yekampani unikeze abanini. Ukusilela naliphi na kuzo kuya kubonakala kwingxelo elandelayo ye-Auditor-General kwaye kunokunqanda inkqubela ye-clean audit.
Iingcebiso Zokuhlala Ulandelela
Sebenzisa ikhalenda yokuxela enye. Gcina ikhalenda enkulu enye (leyi okanye inguqu yakho) uyabelane ngezezimali, ukusebenza, ne-ofisi yomphathi womasipala. Yihlaziya xa uNational Treasury okanye iphondo lakho likhupha iicirculars ezintsha.
Vala inyanga ngexesha. I-Section 71 ixhomekeke ekuvaleni inyanga ngexesha. Ukuba i-general ledger yakho, ukulungisa kwebhanki, nokulungisa kwemali engenayo akuvalwanga ngentsuku zokuqala zenyanga elandelayo, i-Section 71 iza kuba yesile. Yakha ilisti yokuvala inyanga uyigcine.
Lungisa i-Section 72 ngoDecember. Musa ukulinda ukuya kuJanuary. NgoDecember uneenyanga ezintlanu zezenzeka; sebenzisa le nyanga ukuyila amacandelo emali engenayo nephumo, qokelela ulwazi lokusebenza, ufumane uvavanyo lokuba uxanduvo lwabiwo-mali olulungiso luyafuneka. UJanuary kufuneka ube lokuqeqesha, ukufaka isayini, nokubeka.
Qala ukulungisa i-AFS kwangoko. Ukuvala ukuphela konyaka ka-2025/26 kwenzeka ngoJuly 2026; i-AFS zifunekayo ngo-31 August. Oko kunika malunga neenyanga ezimbini. Lungisa iibhalansi eziyiseko (imali, okufunwayo, okufanele ukuhlawulwa, impahla) phakathi konke unyaka ukuze ukuphela konyaka kube ukuqokelela nokutyhilwa, kungekuko ukufumana. Hambisa ichati yakho ye-akhawunti ne-mSCOA ne-GRAP ukuze i-AFS ikwazi ukukhiwa ukusuka kwidatha efanayo neengxelo ze-Section 71 zakho.
Yabela umnini omnye kwimini zokugqibela nganye. Kwinto nganye ekhutshwayo (ukuthumela i-Section 71, i-Section 72, i-AFS, ingxelo yonyaka, uxanduvo lwabiwo-mali), yabela umnini omnye noxanduvo lokuhlangabezana nosuku. Nyusa ingozi kwangoko ukuze umphathi womasipala nomeya bakwazi ukungenelela.
Sebenzisa iinkqubo ezixhasa ukuxela i-MFMA. Xa i-Section 71 ne-Section 72 zikhiwa ukusuka kwidatha yomthombo ofanayo ne-general ledger, iimini zokugqibela zilula ukuhlangabezana kwaye uMphicothi-zincwadi Jikelele unokufumana ulwazi olungaguquki, oluthembekayo. Isoftwe eyakhelwe ukuxela kwemasipala ne-mSCOA inciphisa umsebenzi ophindwayo nempazamo yokulungisa. Ukuze ubone inkqubo ebanzi yokuphucula isiphumo sakho se-audit, bona ikhokelo lethu ngendlela yokufumana i-clean audit yomasipala.
Kubaluleke Kuphi
Eli khalenda yokuxela i-MFMA isebenza kumasipala onke aseMzantsi Afrika: asemadolophini, isithili, nasekuhlaleni. I-CFO neqela lezezimali banobunini bokuthumela i-Section 71 ne-Section 72 nokulungisa i-AFS. UMphathi woMasipala nomeya banoxanduvo lokubeka ekhansilini nokuthobela jikelele. Iiqela lokusebenza neekomiti zeekhansili zingena kwingxelo yepakathi kwonyaka nengxelo yonyaka. Amasipala amancinci anabasebenzi abalelweyo avame ukuzuza kakhulu kwi khalenda enye, edabiweyo ukuze wonke umntu abone iimini zokugqibela ezifanayo neenzaliseko.
Isishwankathelo
Ikhalenda yokuxela i-MFMA ka-2026/27 yakhiwe ngamacandelo amane: ukuthumela kwe-Section 71 konyanga, ingxelo ye-Section 72 yepakathi kwonyaka ngo-25 January, ukuthumela i-AFS ngaphakathi kweenyanga ezimbini kokuphela konyaka (31 August ka-2025/26), nokubeka ingxelo yonyaka ngaphakathi kweenyanga ezisixhenxe kokuphela konyaka, nokuwamkela uxanduvo lwabiwo-mali phambi kokuqala unyaka wezezimali omtsha. Gcina eli khalenda libonakalayo, yabela abanini kwimini zokugqibela nganye, uphathe ukuvala inyanga nokulungisa ukuphela konyaka njengeemigago zonyaka jikelele.
Ukuze ubone ukhokelo oluthe vetshe kuhlobo ngalunye lwengxelo, sebenzisa ikhokelo lengxelo yonyanga ye-Section 71, ikhokelo lengxelo yepakathi kwonyaka ye-Section 72, ne imfuno yokuthobela i-MFMA ka-2026. Ukuze ubone indlela yamanyathelo yokuphucula isiphumo sakho se-audit, bona indlela yokufumana i-clean audit yomasipala. Ukukhupha iingxelo ze-Section 71 ne-Section 72 ukusuka kumthombo omnye weqiniso nokuhlala usengqwaleni nale khalenda yokuxela i-MFMA, bona i-Dolobha.
Ibhalwe ngu
Dolobha Team