mSCOA Segment Classification Icacisiwe | Ikhokelo lamaMasipala

Ukuhlukanisa amacandelo e-mSCOA okungachanekanga okanye okungaphelelanga sisizathu esiphindayo sokuxela ngokungachanekanga okubalulekileyo neemvumo ze-audit ezigunyazisiweyo kumasipala aseMzantsi Afrika. Iingxelo ze-Auditor-General ziphinde zicaphula iimpazamo zokuhlukanisa kwiProjekthi, IFundi, Umsebenzi, Into, Isifundazwe neeNdleko njengento ekhokelela ekuxeleni amacandelo okungathembekiyo nokuthumela kwe-Section 71. Ukufumana ukuhlukanisa kwamacandelo ngokuchanekileyo ngoko kubalulekile kwiziphumo ze-audit nasekuhlangabezaneni neemfuno zokuxela zeNational Treasury neMunicipal Finance Management Act (MFMA). Eli khokelo licacisa icandelo ngalinye lala mathandathu ngolwimi oluLula. Ukuze ubone inkqubo ebanzi, bona ikhokelo le-mSCOA chart of accounts neintshayelelo yoLwimi oluLula kwi-mSCOA.

1. Icandelo leProjekthi

Injongo. Icandelo leprojekthi licacisa iprojekthi ethile (ukuba ikho) intengiso eqhagamshelene nayo. Liphendula: “Le mali engenayo okanye ephumayo ixhunywe kwiprojekthi echaziweyo, kwaye ukuba enjalo, leyi?” Ukusebenzisa icandelo leprojekthi ngokuchanekileyo kubalulekile ekuxeleni iimbonelelo ezinemeko nasekulandeleleni inkqubo yezixhobo.

Ukwakheka. Iiprojekthi ngokuvamile zahlulwe ziiprojekthi zezezimali neemisebenzi yokusebenza ebalwa kwiprojekthi. UNational Treasury nerejista yeprojekthi yomasipala wakho zichaza iikhowudi zeprojekthi eziasebenziyo.

Imizekelo. Intlawulo kumqeshisi → Iprojekthi = ikhowudi yeprojekthi yezezimali. Imbonelelo enemeko efunyenwe → Iprojekthi = ikhowudi yeprojekthi yamanzi ye-MIG. Amaholo abasebenzi kwiprojekthi yezixhobo ethile → Iprojekthi = ikhowudi yaleya projekthi. Amaholo olawulo angaxhunywanga naphi na kwiprojekthi → Iprojekthi = empty.

2. Icandelo leFundi

Injongo. Icandelo lefundi libonisa ukuba intengiso ingeyiphi ifundi. Icandelo lefundi liqinisekisa ukuba imali engenayo nephumayo yabelwe kwibhodwe elichanekileyo ngokuhambelana ne-MFMA nepolisi yezezimali zomasipala.

Ukwakheka. Iifundi zinokuba zingxitywe (amanzi, umbane) okanye jikelele (ifundi yokusebenza). Iintlobo ziquka: ifundi yokusebenza, ifundi yezezimali, ifundi yembonelelo enemeko, ifundi yembonelelo engenemeko, neefundi zeenkonzo.

Imizekelo. Amanani amanzi afunyenweyo → IFundi = IFundi yamanzi. Intlawulo yombane ngobuninzi → IFundi = IFundi yombane. Amaholo abasebenzi beenkono → IFundi = IFundi yokusebenza. Ukubhala kwifundi engachanekanga kuphazamisa izibalo zeefundi.

3. Icandelo loMsebenzi

Injongo. Icandelo lomsebenzi lichaza uncedo okanye umsebenzi intengiso eqhagamshelene nawo. Ukuhlukanisa umsebenzi ngokuchanekileyo kubalulekile ekuxeleni amacandelo kuzibalo zezimali zonyaka.

Ukwakheka. Imisebenzi ihambelana noluhlu oluqhelekileyo lwemisebenzi yomasipala olupapashwe nguNational Treasury. Izigaba ziquka: ulawulo, iinkonzo zoluntu, ucebo nophuhliso, impilo, ukhuseleko lomphakathi, amanzi, umbane, iindlela, njalo njalo.

Imizekelo. Amaholo abasebenzi befektri yamanzi → Umsebenzi = Amanzi. Intlawulo yeemoto zokuqokelela inkunkuma → Umsebenzi = Ukuphatha inkunkuma. Ukuhlukanisa ngokungachanekanga kuphazamisa iingxelo zamacandelo.

4. Icandelo leNto

Injongo. Icandelo lento lichaza imvelo yemali engenayo okanye ephumayo. Icandelo lento linye yeeninzi kakhulu kwi-mSCOA. Iimpazamo apha zivame ukukhokela kwiinqaku ezi-zero kwi-AFS nasekufumaneni imibono ye-AG.

Ukwakheka. Iinto zakhiwe iinto zemali engenayo, iinto zophumo, iinto zeempahla, neento zezikweriti. Sebenzisa uluhlu lweento lwangoku lukaNational Treasury.

Imizekelo. Iindleko zabasebenzi; ukuthenga ngobuninzi; iinkonzo eziqeshisiweyo; iimbonelelo ezifunyenweyo; amanani neentlawulo. Kwintlawulo ye-ICT yesoftware, into kufuneka ibe yento ye-mSCOA echanekileyo yeendleko ze-ICT/software. Bona iimpazamo eziqhelekileyo zokuhlukanisa i-mSCOA.

5. Amacandelo eSifundazwe neeNdleko

Icandelo seSifundazwe

Injongo. Icandelo sesifundazwe licacisa ummandla wejografi intengiso eqhagamshelene nawo. Iikhowudi zesifundazwe zihambelana namaward okanye nee-units zejografi ezinkulu.

Imizekelo. Uphumo kwiprojekthi yendlela esekwe kwiward → Isifundazwe = ikhowudi yeward. Imali engenayo yamanzi kwisona esithile → Isifundazwe = ikhowudi yaleya sona.

Icandelo leeNdleko

Injongo. Icandelo leendleko lixhasa ukwabiwa kweendleko nokubala iindleko ngokusebenza. Linceda amasipala akuqonde iindleko zinyaniso zokunikezela iinkonzo ngokuhambelana ne-MFMA.

Ukwakheka. Iikhowudi zeendleko zimele iindawo zeendleko, imisebenzi, okanye iinkqubo. Zinokuhambelana namasebe neefektri.

Imizekelo. Umsebenzi oqondileyo kwifektri yamanzi → Iindleko = Ifektri yokulungisa amanzi. Inxenye yeendleko ze-IT ezabelwe kwamanzi → Iindleko = Amanzi.

6. Imizekelo Esebenziweyo

Iprojekthi yezixhobo zamanzi

Uhlawula u-R2,5 million ngomsebenzi wokuphucula ipayipi yamanzi eWard 5, exhaswe yi-MIG.

• Iprojekthi: Ikhowudi yeprojekthi “Ward 5 water pipeline upgrade”.
• IFundi: Ifundi ye-MIG okanye yezezimali zamanzi.
• Umsebenzi: Amanzi.
• Into: Into yophumo echanekileyo yomsebenzi wezezimali.
• Isifundazwe: I-Ward 5.
• Iindleko: Indawo yeendleko yeeprojekthi zamanzi.

Intlawulo yamaholo

Uhlawula umhlathi wombhali wasebenza kwisebe leenkonzo zoluntu, awuxhunywanga kwiprojekthi.

• Iprojekthi: Empty.
• IFundi: IFundi yokusebenza.
• Umsebenzi: Iinkonzo zoluntu.
• Into: Iindleko zabasebenzi — umhlathi ophantsi.
• Isifundazwe: Empty okanye ikhowudi yesifundazwe.
• Iindleko: Indawo yeendleko zeenkonzo zoluntu.

Bona ikhokelo le-mSCOA chart of accounts.

7. Ukufumana Ukuhlukanisa Amacandelo e-mSCOA Ngokuchanekileyo Eqheleni

Sebenzisa idokhumenti yokumephu ehlanganisa ichati yakhawunti namacandelo neeluhlu lweekhowudi ze-mSCOA. Qeqesha abo bhala okanye avuma iintengiso. Isoftware yomasipala eyakhelwe ukuthobela i-mSCOA inokunyanzela ukwakheka kwamacandelo nokuqinisekise ukuhlukanisa ekubhalweni. Bona intshayelelo yoLwimi oluLula kwi-mSCOA, ikhokelo le-mSCOA chart of accounts, neiimpazamo eziqhelekileyo zokuhlukanisa i-mSCOA. Phonononga i-Dolobha.