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Ukuhambelana kwe-mSCOA ne-MFMA mscoa chart of accounts municipal finance mfma compliance national treasury south-africa

I-mSCOA Chart of Accounts: Ikhokelo eliGqibeleleyo le-2026 lamaMasipala ase-SA

Dolobha Team 9 imizuzu ukufunda
I-mSCOA Chart of Accounts: Ikhokelo eliGqibeleleyo le-2026 lamaMasipala ase-SA

Kwi-2022–23 yomjikelo we-audit worhulumente wasekuhlaleni, kuphela ama-16% amasipala aseMzantsi Afrika afumene i-clean audit. Enye yeendlela eziphambili zeemvumo ezigunyazisiweyo neziphoxayo yayikukusebenziswa okungachanekanga okanye okungaphelelanga kweMunicipal Standard Chart of Accounts (mSCOA). Kwelo xesha elinye, amasipala ali-15 abhale u-ICT expenditure engu-zero kuzibalo zezimali zonyaka — hayi ngenxa yokuba abengachithanga nto kwiteknoloji, kodwa ngenxa yokuba baphumelela ukuhlukanisa nokuxela ngokuchanekileyo. Uhlobo olunjalo lwempazamo lubangela imibono ye-Auditor-General, lunciphisa ukuthembeka, lwaye lwenza kubenzima kumasipala ukuceba nokucwangcisa. Eli khokelo le-mSCOA chart of accounts libhalelwe aba-CFO bemasipala nabaphathi bezezimali abafuna ireferensi enokusebenza, enegunya: yintoni i-mSCOA, amacandelo asixhenxe asebenza njani, ukuhlukanisa kuphazamiseka phi, nokuyisebenzisa nokuligcina ukuthobela njani.

Yintoni i-mSCOA chart of accounts?

I-Municipal Standard Chart of Accounts (mSCOA) yinkqubo yokuhlukanisa elinganayo amasipala onke aseMzantsi Afrika kufuneka ayisebenzise ukuze irekhode nokuxela intengiso yezezimali. Iyalelwa yi-Local Government: Municipal Finance Management Act 56 of 2003 (MFMA) ne-Municipal Standard Chart of Accounts Regulations (njengoko zitshintshiwe). UNational Treasury ulondoloza nokupapasha ukwakheka kwe-mSCOA ukuze idatha yezezimali yomasipala ikwazi ukuqhathaniswa phakathi kwamasipala, iqokelelwe kumgangatho wephondo nowelizwe, kwaye icocwe ngokungaguquki.

Ngolwimi oluLula: irada nganye umasipala oyifumayo, oyichithayo, okanye oyityala kufuneka ibhalwe ngeseti yeekhowudi eziqhelekileyo. Ezo khowudi ziphendula ngubani, ntoni, phi, nokutheni — ifundi iphi, umsebenzi mni, into (uhlobo lwemali engenayo okanye yephumo), iprojekthi okanye isifundazwe, njalo njalo. Xa wonke umasipala esebenzisa ichati ye-akhawunti efanayo nemigaqo yokuhlukanisa, uNational Treasury noMphicothi-zincwadi Jikelele banokuqinisekisa ukuba izibalo zezimali zipheleleyo, ziqhathaniseke, zize zithobele. Xa ukuhlukanisa kulungile okanye kusile, ufumana uhlobo lwemibono ye-audit esele yaziwa: ukuxela ngokungachanekanga okubalulekileyo, ukungathobeli i-MFMA, neenqaku ezingu-zero okanye ezingenangqondo (njenge-zero ICT spend) ezingabonisi inyaniso.

Ukuqonda nokusebenzisa i-mSCOA chart of accounts ngoko akuyonto ekhethayo. Yimfuno yomthetho nesiseko sokuthembeka kokuxela kwezezimali zomasipala. Enye yeli khokelo icacisa amacandelo asixhenxe e-mSCOA, ukuhlukanisa kusebenza njani eqheleni, iimpazamo eziqhelekileyo, nokuyisebenzisa i-mSCOA kumasipala wakho. Ukuze ubone isishwankathelo soLwimi oluLula nge-mSCOA nokubaluleka kwayo, bona yintoni i-mSCOA.

Amacandelo Asixhenxe e-mSCOA Acacisiwe

Inkqubo ye-mSCOA yakhiwe ngamacandelo asixhenxe. Intengiso nganye kufuneka ihlukaniswe kula macandelo ukuze ikwazi ukuxelwa ngokuchanekileyo kuzibalo zezimali zonyaka nakuthumelo kuNational Treasury.

Icandelo leProjekthi

Icandelo leprojekthi licacisa iprojekthi ethile (ukuba ikho) intengiso eqhagamshelene nayo. Iiprojekthi zezimali, iimbonelelo ezinxibelelene neenkqubo ezithile, neenjongo ezixhaswa ngabanikeli ziyimeko eziqhelekileyo. Akukho ntengiso inayo ikhowudi yeprojekthi — kuphela ezixhunywe kwiprojekthi echaziweyo. Ukusebenzisa icandelo leprojekthi ngokuchanekileyo kuqinisekisa ukuba ukuxela okusekwe kwiprojekthi (umz. iimbonelelo ezinemeko okanye iinkqubo zezixhobo) kuchanile kwaye kuyacocwa. Ukuhlukanisa ngokungachanekileyo okanye ukushiya icandelo leprojekthi kwindleko exhaswe yimbonelelo sisiphumo esivame sokufumana imibono ye-Auditor-General.

Icandelo leFundi

Icandelo lefundi libonisa ukuba intengiso ingeyiphi ifundi. Amasipala ngokuvamile asebenza neefundi ezininzi: ifundi yokusebenza (okanye ifundi jikelele), ifundi yamanzi, ifundi yombane, ifundi yezinto zokucoca, nezinye njengoko zichaziwe kwinkqubo yefundi yomasipala. Imali engenayo nephumayo kufuneka yabelwe kwifundi echanekileyo ukuze imeko yezezimali nokusebenza kwefundi nganye kuxelwe ngokwahlukeneyo. Ukudibanisa iifundi — umz. ukubhala imali engenayo yombane kwifundi yokusebenza — kuyaphazamisa izibalo zeefundi kwaye kunokukhokela ekungathobeleni i-MFMA neemigaqo ye-mSCOA.

Icandelo loMsebenzi

Icandelo lomsebenzi lichaza umsebenzi wasemasipala okanye indawo yenkonzo. Imizekelo iquka ulawulo, iinkonzo zoluntu, ukhuseleko lomphakathi, iindlela noothutho, amanzi, umbane, ukuphatha inkunkuma, nocebo. UNational Treasury unika uluhlu oluqhelekileyo lweekhowudi zomsebenzi. Ukuhlukanisa umsebenzi ngokuchanekileyo kubalulekile ekuxeleni amacandelo nasekuphenduleni imibuzo efana nokuthi “sichithe malini kukhuseleko lomphakathi?” okanye “imali yethu engenayo yamanzi yayiyini?” Iikhowudi zomsebenzi ezingachanekanga zinciphisa ukusebenza kwe-AFS kwaye zivame ukubangela imibono yokuxela ngokungachanekanga okubalulekileyo.

Icandelo leNto

Icandelo lento luhlobo lwemali engenayo okanye yephumo. Liphendula ukuba luluhlobo luni lwentengiso: iindleko zabasebenzi, ukuthenga ngobuninzi, ukuncipha ixabiso, iimbonelelo ezifunyenweyo, amanani neentlawulo, intlawulo yemali, njalo njalo. Icandelo lento linye yeendawo ezininzi kakhulu kwi-mSCOA chart of accounts; ukuhlukanisa kweento nguNational Treasury kude kube kude ukuze idatha ekuqhathanisekayo ikwazi ukuqokelelwa kumasipala onke. Iimpazamo apha — umz. ukubhala iindleko ze-ICT phantsi kwento engachanekanga (okanye hayi nanye, okukhokelela ku-zero ICT spend kwi-AFS) — ziphakathi kweempazamo zokuhlukanisa eziqhelekileyo.

Icandelo seSifundazwe

Icandelo sesifundazwe (okanye icandelo lejografi) licacisa ummandla wejografi intengiso eqhagamshelene nawo, apho kuyasebenza. Oku kusetyenziswa kumasipala adinga ukuxela nge-ward, isithili, okanye ukwahluka kwelinye ijografi. Akukho ntengiso idinga ikhowudi yesifundazwe; kuxhomekeke kwiimfuno zokuxela zomasipala nohlobo lentengiso. Apho ukuxela kwesifundazwe kuyafuneka, iikhowudi zesifundazwe ezingachanekanga okanye ezisileyo zinokuchaphazela ukuchaneka kweengxelo zejografi kwaye, kwimeko ezithile, ukuxela kwembonelelo okanye ukwabiwa.

Icandelo leeNdleko

Icandelo leendleko lixhasa ukwabiwa kweendleko nokubala iindleko ngokusebenza. Lisetyenziswa ukunika iindleko kumisebenzi ethile, iindawo zeendleko, okanye iinkqubo. Eli candelo linceda amasipala akuqonde iindleko zinyaniso zokunikezela iinkonzo kwaye lixhasa ucebo lwabiwo-mali nokumisa amanani ngokuhambelana ne-MFMA nepolisi yezezimali zomasipala. Ukusebenzisa ngokungachanekileyo okanye ukushiya icandelo leendleko kunenza kubenzima ukubonisa ukubuyiselwa kweendleko okanye ukuthethelela amanani neembonelelo ngokuhambelana ne-MFMA nepolisi yezezimali zomasipala.

I-Municipal Standard Classification (MSC)

Icandelo le-Municipal Standard Classification (MSC) linika izigaba eziqhelekileyo eziqongelelweyo eziqongelela ezinye amacandelo. Lisetyenziswa kwiimfuno zokuxela nokuhlalutya ezichaziwe nguNational Treasury. I-MSC iqinisekisa ukuba iintlobo ezithile zentengiso (umz. ngokwesimo soqoqosho okanye inkqubo) zinokuxelwa ngokungaguquki. Amaqela ezezimali kufuneka asebenzise ukwakheka kwe-MSC kwangoku njengoko kupapashwe nguNational Treasury kwaye aqinisekise ukuba zonke iintengiso ezifanelekileyo zihlukaniswe ngokufanelekileyo.

Ndawonye, la macandelo asixhenxe akha i-mSCOA chart of accounts. Intengiso nganye echaphazelayo izibalo zezimali kufuneka ibhalwe ngeenani zamacandelo ezifanelekileyo ukuze ijeli yobungqina neengxelo ezilandelayo zihambelane nokwakheka kwe-mSCOA eziqhelekileyo. Ukuze ubone imigaqo yokuhlukanisa ebanzi nokukhokelwa ngacandelo ngalinye, bona mSCOA segment classification explained.

Ukuhlukanisa kwe-mSCOA Kusebenza Njani Eqheleni

Ukuhlukanisa eqheleni kuthetha ukuba xa naluphi na ixesha intengiso ithathwa — intlawulo, irisithi, ijeli — umntu okanye inkqubo eyingenayo ikhetha iikhowudi ezichanekileyo kwicandelo nganye elisebenzayo. Ukudityaniswa kweekhowudi zamacandelo kunquma indlela intengiso iza kubonakala ngayo kwingxelo nakuzibalo zezimali zonyaka.

Umzekelo: Amaholo abasebenzi bokulungisa amanzi.
Intengiso inokubhalwa njengo: IFundi = IFundi yamanzi; Umsebenzi = Amanzi; Into = Iindleko zabasebenzi (neekhowudi yento echanekileyo yamaholo); Iprojekthi = empty (ukuba ayisekwe kwiprojekthi); Isifundazwe = indawo yefektri yokulungisa ukuba ukuxela kwesifundazwe kusetyenziswa; Iindleko = Umsebenzi wokulungisa amanzi. Ukuba naliphi na kula kungalungile — umz. Umsebenzi = Ulawulo endaweni yamanzi — i-AFS iza kubhala ngokungachanekileyo iindleko zamanzi kwaye ibe ngeqhelekile iindleko zolawulo.

Umzekelo: Imbonelelo efunyenwe yeprojekthi yezixhobo ethile.
IFundi = Ukusebenza (okanye ifundi ekhethiweyo yembonelelo); Umsebenzi = umsebenzi onikezela iprojekthi (umz. Iindlela); Into = Iimbonelelo ezifunyenweyo; Iprojekthi = ikhowudi yeprojekthi yeprojekthi yezixhobo; Isifundazwe neeNdleko njengoko kuyafuneka. Ukushiya ikhowudi yeprojekthi kunokukhokela ekungabinakho ukulandelelwa kwemeko yembonelelo nasekufumaneni imibono ye-Auditor-General ekuxeleni iimbonelelo ezinemeko.

Umzekelo: I-subscription yesoftware ye-ICT.
IFundi = Ukusebenza (ngokuvamile); Umsebenzi = Ulawulo (okanye Iinkonzo zeNkampani, kuxhomekeke kuluhlu lwemisebenzi yakho); Into = into ye-mSCOA echanekileyo yeendleko ze-ICT/software. Ukuba ikhowudi yento ilungile okanye intengiso ayihlukaniswanga phantsi kwento ephathelele ku-ICT, isiphumo sinokuba zero okanye iindleko ze-ICT ezingachanekanga kwi-AFS — kanye uhlobo lokungaphumeleli okukhokelele amasipala ali-15 abaxela zero ICT spend. Ukuchaneka kweqondo lento kubalulekile.

Amaqela ezezimali kufuneka asebenze kwidokhumenti yokumephu ehlanganisa ichati ye-akhawunti yabo (okanye ukwakheka kwe-akhawunti yesoftware yomasipala) namacandelo neekhowudi ze-mSCOA. Uqeqesho neenkqubo eziqhelekileyo zinciphisa ingozi yokuhlukanisa ngexesha okanye ngokungachanekanga. Ukuze ubone inkcazo ebanzi ngeempazamo eziqhelekileyo, bona iimpazamo eziqhelekileyo zokuhlukanisa i-mSCOA.

Iimpazamo Zokuhlukanisa Eziqhelekileyo Eziqhuba Imibono ye-Auditor-General

Iingxelo ze-Auditor-General ziphinde zibonakalise ukuhlukanisa nokudalulwa okuqhagamshelene ne-mSCOA. Amaphethini alandelayo aphakathi kweqhelekile kakhulu nokulimazayo.

  • Iikhowudi zeento ezingachanekanga okanye ezisileyo — Imali engenayo okanye ephumayo ebhalwe phantsi kweekhowudi zeento ezingachanekanga (umz. i-ICT spend engaphantsi kweento ze-ICT) okanye ingahlukaniswanga nanye, okukhokelela kumanani e-zero okanye ezingenangqondo kwi-AFS. Oku kunciphisa ngqo ukuthembeka kwezibalo zezimali.
  • Ukuhlukanisa umsebenzi ngokungachanekanga — Iintengiso zabelwe kwumsebenzi ongachanekanga (umz. uphumo lwamanzi kulawulo), ziphazamisa ukuxela kwamacandelo kwaye zenze kungenzeki ukuqhathanisa ukusebenza phakathi kwamasipala okanye ukubamba umsebenzi ofanelekileyo ukuze aphendule.
  • Iimpazamo zeefundi — Imali engenayo okanye ephumayo ebhalwe kwifundi engachanekanga, okanye engabelwanga kwifundi, okukhokelela kuzibalo zeefundi ezingachanekanga nengozi yokungathobeli imeko zokuzingela okanye iimfuno zeefundi ezithile.
  • Iikhowudi zeprojekthi ezisileyo okanye ezingachanekanga — Imbonelelo enemeko okanye uphumo ophathelele kwiprojekthi ongaxhunywanga kwicandelo leprojekthi elichanekileyo, okukhokelela kwimibono ngokuthobela imbonelelo nokuxela kweprojekthi.
  • Iikhowudi ezingaguquki okanye ezidlulileyo — Ukusebenzisa iikhowudi ze-mSCOA ezindala okanye ezitshitshiweyo emva kokuba uNational Treasury atyhutyhe inkqubo, okanye ukusebenzisa iikhowudi ngokungaguquki kwiintengiso ezifanayo.
  • Ukuzaliswa kwamacandelo okungaphelelanga — Ukushiya amacandelo empty apho ayafuneka khona, okanye ukusebenzisa iikhowudi “zokubamba konke” endaweni yokuhlukanisa okunzulu okuchanekileyo.

Ezi mpazamo zivame ukuxinanisa xa amasipala ethembele ekubhaleni ngesandla ngaphandle kokuqinisekiswa. Uqeqesho, iinkqubo eziqhelekileyo, nesoftware ezinamandla ukwakheka kwe-mSCOA nokuqinisekisa ukuhlukanisa zinciphisa ngokukhulu ingozi. Ukuze ubone umbono obanzi ngoko abacoci bebheka kuko, bona indlela yokufumana i-audit yomasipala ehlambulukileyo neimfuno yokuthobela i-MFMA ka-2026.

Ngamanyathelo: Indlela Yokuyisebenzisa i-mSCOA kumasipala Wakho

Ukuyisebenzisa okanye ukuphucula ukuthobela i-mSCOA yinkqubo ehlelekileyo. Amanyathelo alandelayo anika iroadmap enokusebenza.

1. Fumana ukwakheka kwe-mSCOA kwangoku.
Khuphela inkqubo ye-mSCOA yamva, inchazo yamacandelo, neeluhlu lweekhowudi kuNational Treasury. Qiniseka ukuba usebenzisa inguqu elisebenzayo konyaka wakho wezezimali. Gcina irejista yotshintsho xa uTreasury ekhuphela iintshukumo.

2. Mepha ichati yakhawunti yakho yangoku ukuya kwi-mSCOA.
Bhala phantsi yonke imali ye-akhawunti (okanye indibaniso ye-akhawunti) kujeli yakhawunti yakho yobungqina kwaye unikeze amanani amacandelo e-mSCOA achanekileyo kwiyo nganye. Apho i-akhawunti enye ingasetyenziswa ukuhlukanisa okungaphezu kwesinye (umz. imisebenzi eahlukeneyo), chaza imigaqo ukuze abasebenzisi bakhethe iikhowudi ezichanekileyo ezingeni lentengiso. Bhala eli mephu uphawu kwaye uligcine phantsi kweversion control.

3. Lungisa inkqubo yezimali yakho.
Ukuba usebenzisa isoftware yomasipala okanye ye-ERP, lungisa ichati ye-akhawunti neemigaqo zokuqinisekisa ukuze zibonise ukwakheka kwe-mSCOA. Amacandelo amandla kufuneka anyanzelise (umz. IFundi noMsebenzi ziyafuneka rhoqo); indibaniso yeekhowudi ezingasebenziyo kufuneka ivinjwe. Iichati ze-mSCOA ezilungiselelwe ngaphambili zinciphisa ixesha lokumisa nempazamo yokuhlukanisa.

4. Qeqesha abasebenzi bezezimali nabocebo lwabiwo-mali.
Qiniseka ukuba wonke umntu obhala okanye avuma iintengiso uyaqonda amacandelo asixhenxe, iiluhlu lweekhowudi, nemephu yakho. Sebenzisa imizekelo yangempela ukusuka kumasipala wakho. Gxila kwimpembelelo yokuhlukanisa okungachanekanga kwi-AFS nakwiziphumo ze-audit.

5. Qhuba ukhangelo lweparallel okanye lokulungisa.
Phambi nangemva kokuqala, lungisa isampuli yentengiso kumacandelo e-mSCOA. Khangela ukuba izibalo ezibalulekileyo (umz. iindleko zabasebenzi, iimbonelelo, i-ICT) zihambelana neentembo nakwimihla yangaphambili apho kuyasebenza. Phanda kwaye ulungise ukuhlukanisa ngokungachanekanga.

6. Faka ukuqinisekiswa nokuceliwa.
Sebenzisa ukuqinisekiswa kwenkqubo (umz. iidropdown ezinqunyelwe kweekhowudi eziasebenziyo, iindawo eziyimfuneko) nokuceliwa kwentengiso exabiso eliphezulu okanye enengozi. Yenza ukuthobela i-mSCOA yinxenye yeekhisiti zokuphela kwenyanga nokuphela konyaka.

7. Ceba ngeentshukumo.
Xa uNational Treasury atshintsha inkqubo ye-mSCOA, hlalutya impembelelo kumephu yakho nokulungisa inkqubo, zityhutyhe zombini, uqeqeshe kwakhona apho kuyimfuneko, kwaye uxelele utshintsho kubasebenzisi bonke.

Eli qeqesho, sixhaswe ziinkqubo ezichanekileyo nenkolo, libeka umasipala wakho endaweni enamandla kakhulu ukufumana i-clean audit nokuxela okuthembekayo. Ukuze ubone iseti epheleleyo yeentembo zomthetho, bhekisela imfuno yokuthobela i-MFMA ka-2026.

Indlela iSoftware Ezenza Ngokuzenzekelayo Ukuthobela i-mSCOA

Ukubhala ngesandla kunengozi yeempazamo, ngakumbi xa abasebenzi bephantsi koxinzelelo neeluhlu lweekhowudi zide. Isoftware yezimali yomasipala yamva inokunciphisa leyo ngozi ngokwakha i-mSCOA phakathi kwesiseko senkqubo.

Inkqubo eyenzelwe amasipala aseMzantsi Afrika inokulungisa ichati ye-akhawunti ngaphambili ukuze ihambelane namacandelo neeluhlu lweekhowudi ze-mSCOA zangoku. Endaweni yokuyakha ukwakheka ukusuka kuqala, amaqela ezezimali aqala kwitemplate ethobelayo kwaye ayilungise kuphela apho ukukhetha okuthile kwemasipala kuvunyelwe. Oko kusindisa ixesha kwaye kunciphisa ithuba leempazamo zokwakheka.

Ukuqinisekiswa ekubhalweni kubalulekile ngokulinganayo. Xa umsebenzisi ungenisa intengiso, inkqubo inokunyanzela amacandelo ayimfuneko (umz. IFundi, Umsebenzi, Into), ukunqanda ukukhetha kweekhowudi eziasebenziyo, kwaye ixele okanye ivalle indibaniso ezingasebenziyo. Oko kuthintela uninzi lweempazamo zokuhlukanisa eziqhuba ku-zero ICT spend, ukuxela umsebenzi ongachanekanga, okanye ukwabiwa kwefundi okungachanekanga. Ezinye iinkqubo zixhasa nokucetyiswa ngokuzenzekelayo kweekhowudi ngokusekwe kumthengi, i-akhawunti, okanye iphethini yembali — ngaphandle kokugqitha imfuno yokuceliwa komntu apho kufanelekileyo.

Ukuxela nokulungisa kuba lula xa ijeli yobungqina isele ithobela i-mSCOA: iingxelo eziqhelekileyo nee-schedule ze-AFS zinokutsala ngqo kukuhlukanisa okufanayo okusetyenziswayo ekubhalweni. Akukho mfuneko yokuphinda ukubhala okanye ukwabiwa kwakhona ekupheleni konyaka, apho amasipala amaninzi abeza neempazamo okanye ukubambezeleka. Xa uhlalutya isoftware yomasipala, cinga ukuba ilungisa ichati ye-akhawunti ye-mSCOA ngaphambili kwaye iqinisekise ukuhlukanisa ekubhalweni; oko kunxibelelwe kuxhasa uhlobo lokuxela okuthembekayo olusekelwe indlela yokufumana i-audit yomasipala ehlambulukileyo.

Izibonelelo Neereferensi EziBalulekileyo

Ukuhlala uthobela i-mSCOA chart of accounts kudinga ukusebenzisa imithombo yemvumo nokuhlala uhlaziyeke ngeentshukumo. Izibonelelo zilandelayo zibalulekile kumaqela ezezimali zomasipala.

  • UNational Treasury — mSCOA:
    UNational Treasury upapasha inkqubo yeMunicipal Standard Chart of Accounts, inchazo yamacandelo, iiluhlu lweekhowudi, neekhokelo zokusebenzisa. Khangela iwebhusayithi yeTreasury ukuze ubone inguqu ye-mSCOA yangoku nayo nayiphi na icircular okanye utshintsho oluchaphazelayo unyaka wakho wezezimali.

  • I-MFMA nomthetho onxulunyanayo:
    I-Local Government: Municipal Finance Management Act 56 of 2003 (Umthetho 56 ka-2003) ne-Municipal Standard Chart of Accounts Regulations (njengoko zitshintshiwe) ziyisiseko somthetho se-mSCOA. Qiniseka ukuba iqela lakho lomthetho okanye lolawulo linefikelelo kwizitshintsho zamva kwaye inkqubo yakho ihambelana noMthetho neemigaqo.

  • UMphicothi-zincwadi Jikelele waseMzantsi Afrika:
    Iingxelo zikaMphicothi-zincwadi Jikelele zorhulumente wasekuhlaleni neengxelo zomasipala ngamnye zibonakalisa imibono ephindayo kuzibalo zezimali nokuthobela. Ukuphonononga ezi kunceda amaqela ezezimali alindele nokujongana neempazamo zokuhlukanisa nokudalulwa eziqhelekileyo.

  • I-CIGFARO (Chartered Institute of Government Finance, Audit and Risk Officers):
    I-CIGFARO inika uqeqesho, ukhokelo, nokuxhumana kubaqhobi bezezimali borhulumente eMzantsi Afrika. Iintlanganiso neempahla zazo zivame ukubandakanya i-mSCOA, ukuthobela i-MFMA, nokulungiselela i-audit.

Sebenzisa ezi zibonelelo ukuqinisekisa ukusebenzisa kwakho, uqeqeshe abasebenzi, kwaye ugcine imephu yakho ye-mSCOA neenkqubo zihambelana noNational Treasury ne-MFMA. Ndawonye neenkqubo eziqhelekileyo nesoftware efanelekileyo, ukusebenzisa i-mSCOA chart of accounts ngokuchanekileyo linye yeenyathelo eziphumelelayo umasipala wakho anokuthatha ukuya ekuxeleni kwezezimali okuthembekayo nokuya kweziphumo ze-audit ezingcono.

I-mSCOA chart of accounts echanekileyo yisisiseko sokuxela okuthobela i-MFMA nokuya kweziphumo ze-audit ezinamandla. Bona indlela i-Dolobha inceda amasipala ukukhupha iingxelo ezithobela i-mSCOA ukusuka kumthombo omnye weqiniso, nechati ye-akhawunti nokuqinisekiswa kwakhiwe ngaphakathi.

Ibhalwe ngu

Dolobha Team

Sixhulane nathi