Ikhokelo Lengxelo Yonyanga ye-Section 71 | Ukuthobela i-MFMA kumaMasipala

I-Section 71 yenye yezibophelelo zokuxela ezibaluleke kakhulu — neziphumelela kakhulu — kumasipala aseMzantsi Afrika. Ukuthumela kwesile okanye okungaphelelanga kutsala imibono ye-Auditor-General, uqwalaselo lukaNational Treasury, nokulimaza igama. Nangona kunjalo akukho khokelo elinye, elinokusebenza elicacisa itemplate yengxelo ye-Section 71 ngoLwimi oluLula kubaqondisi bezezimali bemasipala abaqeqeshiweyo abafuneka bakufumane ngokuchanekileyo nyanga ngonyanga.

Eli khokelo liquka yintoni ingxelo ye-Section 71, oku kufuneka kuqukwe, indlela yokuyilungisa manyathelo ngamanyathelo, iimpazamo eziqhelekileyo ezikhokelela imibono ye-audit, nelisti yokulungisa ephindwayo. Ukuze ubone ummandla obanzi ngomthetho wezezimali zomasipala, bona isishwankathelo semfuno yokuthobela i-MFMA. Ukuze ubone inkqubo epheleleyo ye-Section 71, Section 72, nezinye iimini zokugqibela ze-MFMA, bona ikhalenda yokuxela i-MFMA 2026-27.

Yintoni Ingxelo ye-Section 71?

Ingxelo ye-Section 71 yiyo isitatimende soxanduvo lwabiwo-mali sonyanga owonke umasipala eMzantsi Afrika kufuneka athumele kumeya nakuNational Treasury. Ayingengxelo yangaphakathi; yintyhilwa yomthetho ebonisa indlela umasipala asebenza ngayo ngokuchasene noxanduvo lwabiwo-mali oluvunyiweyo.

Isiseko Somthetho

Isibophelelo sivelisa kwi-Section 71 yeMunicipal Finance Management Act (MFMA), Umthetho 56 ka-2003. I-MFMA ngumthetho ophambili olawula ukuphatha kwezezimali zomasipala. I-Section 71 ifuna ummeli we-akhawunti (umphathi womasipala) ukuthumela isitatimende ngendlela emiswe ngaphakathi kwemini zokugqibela ezinzima. Ifomathi noqukethwe oluqhelekileyo zichazwe kwiMigago yoXanduvo lwabiwo-mali nokuxela (MBRR) nee-circulars ezinxulunyanayo zikaNational Treasury.

Ngubani Okufuneka Athumele?

Ummeli we-akhawunti — ekusebenzeni, umphathi womasipala — unoxanduvo lomthetho lokuthumela. Kumasipala amaninzi, i-CFO okanye umphathi wezezimali uqokelela ingxelo umphathi womasipala efaka isayini phambi kokuthumelwa. Ingxelo kufuneka iye kubamkeli ababini: umeya (okanye ikhansili) noNational Treasury.

Ukuphindaphinda neemini Zokugqibela

Iingxelo ze-Section 71 zonyanga. Ummeli we-akhawunti kufuneka athumele isitatimende ngaphakathi kweentsuku ezi-10 zokusebenza emva kokuphela kwenyanga nganye. Umzekelo, ingxelo kaJanuary kufuneka ithunyelwe ngosuku lwe-10 lokusebenza emva ko-31 January. Ukusilela le mini zokugqibela yenye yezizathu eziqhelekileyo zemibono ye-audit kwaye kulula ukuyigwema ngenkqubo ecacileyo.

Ingxelo ye-Section 71 Kufuneka Iquke Ntoni?

I-MBRR neNational Treasury ziyalela oqukethwe nefomathi. Ekusebenzeni, itemplate yengxelo yakho ye-Section 71 kufuneka iquke oku kulandela.

Imali Yangempela engenayo vs Uxanduvo lwabiwo-mali (ngomthombo)

Imali engenayo kufuneka ixelwe ngomthombo (umz. amanani empahla, iindleko zeenkonzo, iimbonelelo, enye imali engenayo) noxanduvo lwabiwo-mali nezenzeka zenyanga nonyaka ukuya kule mini. Oku kuvumela uNational Treasury nekhansili ukubona ukuba ukuqokelela kwemali engenayo kulandelela. Amanani empahla neendleko zeenkonzo (amanzi, umbane, izinto zangasese, inkunkuma) ngokuvamile enza inxenye enkulu yemali engenayo yayo; iimbonelelo neembonelelo evela kurhulumente welizwe nowephondo kufuneka zibonakalise ngokwahlukeneyo. Nasiphi na isilelo esibalulekileyo ngokuchasene noxanduvo lwabiwo-mali kufuneka sichazwe kwicandelo lenkcazo yengxelo.

Uphumo Lwangempela vs Uxanduvo lwabiwo-mali (ngovote)

Uphumo lokusebenza kufuneka luxelwe ngovote (umsebe okanye inombolo yevote) noxanduvo lwabiwo-mali nezenzeka zenyanga nonyaka ukuya kule mini. Uphumo kufuneka luhambelane nesakhiwo soxanduvo lwabiwo-mali oluvunyiweyo — yiyo ndlela ichati ye-mSCOA ye-akhawunti ebalulekileyo ekuxeleni i-Section 71 ngokuchanekileyo. Ukuze ubone isishwankathelo soLwimi oluLula soMunicipal Standard Chart of Accounts, bona ikhokelo lethu yentoni i-mSCOA. Amaholo, ukuthenga ngobuninzi (umz. umbane, amanzi), nezinye iindleko zokusebenza zixelwa phantsi kwama-vote afanelekileyo. Ukwahluka (ukuchitha ngaphezulu okanye ngaphantsi) kufuneka kuchazwe apho kubalulekile.

Uphumo Lwe-Capital Lwangempela vs Uxanduvo lwabiwo-mali

Ukuchitha i-capital (impahla, iziseko) kufuneka kubonakalise ngokwahlukeneyo kuphumo lokusebenza, ngovote okanye iprojekthi, noxanduvo lwabiwo-mali nezenzeka zenyanga nonyaka ukuya kule mini. Ukuchitha i-capital ngaphantsi okanye ngaphezulu kuvame ukuba yinto uNational Treasury noMphicothi-zincwadi Jikelele bagxilayo. Amasipala amaninzi abandezela ukuchitha uxanduvo lwabiwo-mali lwe-capital ngexesha; ingxelo ye-Section 71 ibonakalisa oku kwangoko ukuze ikhansili noNational Treasury bakwazi ukujonga ukulibala okanye ukwabiwa kwakhona kweemali.

Indawo Ye-Cash neYotyalwa

Ingxelo kufuneka ibonise indawo ye-cash neyotyalwa yomasipala ekupheleni kwenyanga. Oku kuquka iibhalansi zebhanki nokutyalwa, kwaye kusetyenziswa ukuqwalasela ukuxabisa nokufuna ukuboleka.

Uhlalutyo LweDebtor neCreditor

Uhlalutyo lwabatyalwa (ngubani otyala umasipala nixesha elide kangakanani) nohlalutyo lwabaceli (umasipala utyala bani nixesha elide kangakanani) ziyafuneka. Ezi zixhasa uvavanyo lwokuqokelela kwemali engenayo nokuzithoba kwentlawulo.

Ukuxela Ukunikezela Koncedo

Abonisi bokunikezela koncedo okanye okukhuphayo zinokufuneka njengoko kuchaziwe nguNational Treasury — umzekelo, iimethrikhi zokunikezela koncedo okuyiseko ezinxulunyanwe noxanduvo lwabiwo-mali. Khangela iicirculars zakutsha uluhlu oluchanekileyo.

Imfuno Yefomathi: I-C Schedule

Ifomathi ethe vetshe ichazwe kwi-C Schedule ye-MBRR (nayo nayiphi na ilungiso kwiicirculars). I-C Schedule ichaza iitafile, iikholamu, neento ezilayini. UNational Treasury anokukhupha iicirculars ezihlaziyayo okanye ezicacisayo ifomathi; loxanduvo lommel we-akhawunti ukusebenzisa inguqu yamhlanje. Inkqubo yakho yezezimali kufuneka ikwazi ukukhupha iingxelo ezihambelana nesakhiwo; ukuba ayikwazi, uza kuchitha ixesha elingaphezulu nyanga ngonyanga uyakha isitatimende ngesandla ubanze ingozi yeempazamo zokubhala.

Ikhokelo Lamanyathelo Lokulungisa i-Section 71

Sebenzisa le nkqubo nyanga ngonyanga ukuze unciphise iimpazamo uhlangabezane neemini zokugqibela.

Manyathelo 1: Vala Inyanga

Qinisekisa ukuba zonke iintengiso zenyanga ziposelwe nokuba ukulungisa kuqediwe (ibhanki, abatyalwa, abaceli, iima-akhawunti ze-suspense). Ingxelo ye-Section 71 kufuneka isekelwe kwidatha evalekileyo, elungisiweyo. Ukuqhuba ingxelo kwidatha engaphelelanga kuyimbangela eqhelekileyo yokuphinda ukubeka nembuzo ye-audit.

Manyathelo 2: Qhuba Iingxelo ze-Budget vs Zenzeka Ukusuka Kwinkqubo Yakho Yezezimali

Khupha imali engenayo ngomthombo nophumo ngovote (okusebenza ne-capital) ukusuka kwinkqubo yakho yezezimali, noxanduvo lwabiwo-mali nezenzeka zenyanga nonyaka ukuya kule mini. Ukuba inkqubo yakho ihambelana ne-mSCOA ilungiselelwe ukuxela kwemasipala, eli manyathelo kufuneka likhuphale okukhuphayo okuhambelana ne-C Schedule.

Manyathelo 3: Qokelela Uhlalutyo LweDebtor neCreditor

Khupha iingxelo zohlalutyo lwexesha kubatyalwa (utyala lomthengisi nolunye oluselayo) nabaceli (okufanele ukuhlawulwa okuselayo). Zalisela amabhande exesha amiswe (umz. wamhlanje, iintsuku ezi-30, 60, 90, ngaphezu kwe-90) njengoko kufuneka yitemplate.

Manyathelo 4: Lungisa Isitatimende Sendawo Ye-Cash

Qokelela indawo ye-cash neyotyalwa yokugqiba inyanga ukusuka ekulungeni kwebhanki nakurejisteni yotyalwa. Qinisekisa ukuba amanani aqhagamshelana ne-general ledger.

Manyathelo 5: Yongeza Iinoti Zencazelo Kwukwahluka Okubalulekileyo

Apho izenzeka zahluka ngokubalulekileyo kuxanduvo lwabiwo-mali (izilelo zemali engenayo, ukuchitha ngaphezulu, okanye ngaphantsi), yongeza iinoti ezifutshane. UNational Treasury noMphicothi-zincwadi Jikelele balindele izizathu zokwahluka okubalulekileyo; iingcaciso ezisileyo ziyimibono evamileyo ye-audit.

Manyathelo 6: Uvavanyo lwe-CFO nokufaka Isayini

I-CFO (okanye elinganayo) kufuneka ihla zye isicwangciso songxelo ngokuphelela, ukungaguquki, nokuchaneka. Xa inelisekile, umphathi womasipala (ummeli we-akhawunti) ufaka isayini. Ingxelo ithunyelwa egameni lommel we-akhawunti.

Manyathelo 7: Thumela kuMeya nakuNational Treasury

Thumela ingxelo kokubini umeya (okanye ikhansili) noNational Treasury. Ukuthumela kuNational Treasury kwenziwa nge-local government reporting portal (okanye inkqubo echaziweyo ngoku nguTreasury). Ukuthumela kwomnye kuphela wabamkeli ababini kuwukuwela i-Section 71 kwaye kuya kunyuselwa nguMphicothi-zincwadi Jikelele.

Ukuze ubone okulinganayo le nkqubo yepakathi kwonyaka, bona ikhokelo lethu lengxelo yepakathi kwonyaka ye-Section 72.

Iimpazamo Eziqhelekileyo ze-Section 71 Ezikholela Imibono ye-Auditor-General

Iingxelo ze-Auditor-General ziphinde zibonakalisa iintlobo ezifanayo zokungaphumelela. Ukuzigwema kuya kubeka umasipala wakho endaweni enamandla ekupheleni konyaka kwaye kuxhasa i-clean audit yomasipala.

Ukuthumela kwesile. Ukuthumela emva kweentsuku ezi-10 zokusebenza kuwukuwela ngqo i-Section 71 kwaye kuvame ukuxelwa ngu-AG. Ceba ukuvala kwakho inyanga nekhaleda yokuxela ukuze ingxelo ye-Section 71 ilungiselelwe ithunyelwe ngaphakathi kwemini zokugqibela. Amakhansili amaninzi abeka imini zokugqibela yangaphakathi (umz. usuku 8) ukuze banikezele ngexesha lokufaka isayini nokulayisha kwi-portal.

Idatha engaphelelanga. Ii-schedule ezisileyo, amacandelo angenanto, okanye uhlalutyo lwexesha olushiyiweyo kukhokelela kwiimvumo ezigunyazisiweyo okanye imibono. Sebenzisa ilisti (bona ngezantsi) ukuze uqinisekise ukuba yonke indawo efunekayo ye-C Schedule iqediwe. Khangela kwakhona ukuba akukho tafile okanye ikholamu ishiywe engenanto apho idatha ikhona.

Ukungahambelani phakathi kwezonyanga neenombolo zonyaka. Amanani kwingxelo ze-Section 71 zakho kufuneka alungiswe neengxelo zezimali zonyaka. Ukwahluka okungachazwanga kuthetha ukulungisa okungcono okanye idatha engaguquki kwaye kutsala ingqalelo ye-AG. Qhuba ukulungisa phakathi kwesibalo sezonyanga ze-Section 71 ne-AFS phambi kokuphela konyaka ukuze ubambe ulungise iimpazamo kwangoko.

Ukungabikho kweengcaciso zokwahluka. Ukwahluka okubalulekileyo ngaphandle kweengcaciso kuyimibono ephindayo. Inoti emfutshane kw ukwahluka ngalunye olubalulekileyo (imali engenayo okanye uphumo) inciphisa ingozi ye-audit kwaye iphucula ukucaca. Chaza “obalulekileyo” kwipolisi yakho (umz. ngaphezulu kwe-5% okanye 10% yoxanduvo lwabiwo-mali lwala layini) ubhale isizathu (umz. ukudlulisa kwembonelelo kwesile, iprojekthi esile, iindleko zobuninzi eziphezulu).

Ukuthumela kwomnye kuphela wabamkeli. UMthetho ufuna ukuthumela kokubini umeya noNational Treasury. Ukuthumela kuTreasury kuphela, okanye kumeya kuphela, kukungathobeli. Amasipala amaninzi athumela kumeya kuqala (ukwenza ulwazi lwekhansili) emva koko kuTreasury; abanye benza kokubini ngosuku olunye. Nangayiphi na indlela, kokubini kufuneka bafumane ingxelo.

Indlela Yokwenza Ngokuzilawulayo Ukuxela i-Section 71

Amasipala amaninzi asaqokelela ingxelo ye-Section 71 ngokuthatha idatha kwiispredishithi ezininzi okanye iinkqubo zendalo nokuzalisela i-C Schedule ngesandla. Le ndlela inengozi yeempazamo yaye yenza iimini zokugqibela zeentsuku ezi-10 nzima ukuhlangabezana ngokungaguquki. Nyanga ngonyanga, abasebenzi baphinda bangenisa amanani, bandisa ingozi yeempazamo zokutshintsha kwaye badla ixesha obekunokusetyenziselwa uhlalutyo nengcaciso zokwahluka.

Iinkqubo zokuphatha izimali zomasipala zanamhlanje zinokukukhupha ngokuzilawulayo i-C Schedule ukusuka kwidatha ye-general ledger noxanduvo lwabiwo-mali ephilayo. Xa ichati yakho ye-akhawunti noxanduvo lwabiwo-mali zihambelana ne-mSCOA nefomathi yokuxela emisweyo, inkqubo inokukhupha isicwangciso semali engenayo, uphumo, imali, neengxelo zohlalutyo lwexesha ezihambelana ngqo netemplate ye-Section 71. Abasebenzi bezezimali emva koko bagxile ekuvavanyeni, ezingcacisweni zokwahluka, nasekufakeni isayini endaweni yokuphinda ukubhala ngesandla. Ukwenza ngokuzilawulayo kunceda nokulula ukuqhuba “what if” phambi kokugqiba inyanga (umz. izicwangciso zangoko ukuze ubone idatha esileyo okanye iinto ezingabelwanga ngokuchanekileyo). Xa uvavanya isoftwe yomasipala wakho, khangela izisombululo ezixhasa i-Section 71 (ne ukuxela kwepakathi kwonyaka kwe-Section 72) ngaphandle kwekhothi.

Ilisti Yokulungisa i-Section 71

Sebenzisa eli listi nyanga ngonyanga phambi kokuthumela.

Iimthombo

I-MFMA ne-MBRR: UNational Treasury — MFMA uMthetho neMigago yoXanduvo lwabiwo-mali nokuxela. I-MBRR iquka i-C Schedule neefomathi zokuxela ezinxulunyanayo.
Iicirculars neetemplate: UNational Treasury ukhupha iicirculars ezihlaziyayo imfuno zokuxela okanye ezicacisayo iimini zokugqibela. I-portal yokuxela yorhulumente wasekuhlaleni igcina imiyalelo yokuthumela yakutsha kwaye, apho kusebenzisekayo, iitemplate okanye iingcaciso zenkqubo.
Ukhokelo lwe-audit: UMphicothi-zincwadi Jikelele waseMzantsi Afrika (AGSA) upapasha iingxelo jikelele zorhulumente wasekuhlaleni neengxelo ze-audit zomasipala ezithile. Ukuzihlaziya imibono ye-AG ye-Section 71 kwiphondo lakho okanye kumasipala afanayo kunceda ugweme iingxaki ezifanayo.

Ukufumana ingxelo yonyanga ye-Section 71 ngokuchanekileyo nyanga ngonyanga kuyisiseko sokuxela ngokucacileyo, sokuthobela ukuphatha kwezezimali zomasipala. Ngenkqubo ecacileyo, ilisti eguqukileyo, kwaye — apho kunokwenzeka — ukuxela ngokuzilawulayo ukusuka kwinkqubo yakho yezezimali, iqela lakho linokuhlangabezana neemini zokugqibela, inciphise ingozi ye-audit, inike ikhansili noNational Treasury ulwazi abalufunayo.

Bona indlela i-Dolobha enceda ngayo amasipala ukukhupha iingxelo ze-Section 71 ne-Section 72 ukusuka kumthombo omnye weqiniso, ngaphandle kokuphinda ukubhala kwiispredishithi — phonononga ipulatifomu.