Ikhokelo Lengxelo Yepakathi Kwonyaka ye-Section 72 | Ukuthobela i-MFMA kumaMasipala

ISection 72 yeMunicipal Finance Management Act (MFMA) ifuna wonke umasipala waseMzantsi Afrika abeke uvavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka ngo-25 January minyaka ngeminyaka kweenyanga ezintandathu zokuqala zonyaka wezezimali. Iingxelo ze-Section 72 ezithunyelwe kwesile okanye ezingaphelelanga zitsala imibono ye-Auditor-General noqwalaselo lukaNational Treasury, nangona kunjalo amasipala amaninzi asabandezela ngento efuneka iqukwe nendlela yokuyilungisa ngexesha. Eli khokelo licacisa oko i-Section 72 ifunayo, ngubani okufuneka athumele, ingxelo kufuneka iquke ntoni phantsi kwe-Section 72(1)(a) ukuya (e), inkqubo yokulungisa manyathelo ngamanyathelo, iimpazamo eziqhelekileyo, nendlela ukuxela okuguqukileyo okuxhasa iziphumo ze-audit.

Ukuze ubone okulinganayo kwonyanga, bona ikhokelo lethu lengxelo yonyanga ye-Section 71. Ukuze ubone ikhalenda epheleleyo yokuxela neemini zokugqibela, bona ikhalenda yokuxela i-MFMA 2026–27. Ukuze ubone umfanekiso opheleleyo wezibophelelo zokuxela zomasipala, bona imfuno yokuthobela i-MFMA ka-2026.

Yintoni Ingxelo Yepakathi Kwonyaka ye-Section 72?

Ingxelo yepakathi kwonyaka ye-Section 72 (evame ukubizwa ngokuba yivavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka) yingxelo yomthetho wonke umasipala waseMzantsi Afrika kufuneka ayilungise abeke kweenyanga ezintandathu zokuqala zonyaka wezezimali (July ukuya December). Ayingengxelo yokuphatha yangaphakathi; nguxwebhu lokuziphendulela olusidlangalaleni olubonisa indlela umasipala asebenza ngayo ngokuchasene noxanduvo lwabiwo-mali oluvunyiweyo neenjongo zokunikezela koncedo nokusebenza. Injongo kukuvumela ikhansili, uNational Treasury, nabantu basekuhlaleni babone ukuba umasipala ulandelela okanye uxanduvo lwabiwo-mali olulungiso luyafuneka phambi kokuphela konyaka.

Isiseko Somthetho

Isibophelelo sivelisa kwi-Section 72 yeMunicipal Finance Management Act (MFMA), Umthetho 56 ka-2003. I-MFMA ngumthetho ophambili olawula ukuphatha kwezezimali zomasipala eMzantsi Afrika. I-Section 72 ifuna umeya abeke uvavanyo loxanduvo lwabiwo-mali nokusebenza kwepakathi kwonyaka ekhansilini. Oqukethwe nefomathi zichazwa ngakumbi kwiMigago yoXanduvo lwabiwo-mali nokuxela (MBRR) nee-circulars zikaNational Treasury. Ukuthobela i-Section 72 yenye ye imfuno yokuthobela i-MFMA eziyvavanywa nguMphicothi-zincwadi Jikelele.

Ngubani Okufuneka Athumele?

UMeya kufuneka abeke ingxelo ye-Section 72 ekhansilini. Ekusebenzeni, ummeli we-akhawunti (umphathi womasipala) ne-CFO banoxanduvo lokulungisa ingxelo; umeya uyibeka. Ingxelo kufuneka nayo ithunyelwe kuNational Treasury neTreasury yephondo elilandelanayo, kwaye kufuneka yenziwe isidlangalaleni (umzekelo kwiwebhusayithi yomasipala) ngaphakathi kwexesha elimisiweyo emva kwemini zokugqibela. Cacisa kumasipala wakho ngubani oyilayo, ovavanyayo, nofaka isayini ukuze imini zokugqibela ngo-25 January ihlangatyezelwe.

Iimini Zokugqibela

Ingxelo ye-Section 72 kufuneka ibekwe ngo-25 January minyaka ngeminyaka. Eli mini limisiwe kwi-MFMA kwaye lisebenza kumasipala onke naphi na amabuthano ekhansili. Ukusilela imini zokugqibela kukungaphumeleli ngqo kokuthobela kwaye kuxelwa rhoqo nguMphicothi-zincwadi Jikelele. Ceba inkqubo yakho ukuze ingxelo ilungiselelwe ukubekwa nokuthumela phambi ko-25 January; amasipala amaninzi ajonga ukuba nesicwangciso sokugqibela ngepakathi kukaJanuary ukuze banikezele ngexesha leenkqubo zomeya nekhansili.

Ingxelo ye-Section 72 Kufuneka Iquke Ntoni? Section 72(1)(a) ukuya (e)

ISection 72(1) ye-MFMA icacisa oko uvavanyo lwepakathi kwonyaka kufuneka lujonge. Oku kulandela lubonisa isakhiwo esiqhelekileyo; hlala uqinisekisa ngokuchasene ne-MBRR nee-circulars zikaNational Treasury zakutsha.

Section 72(1)(a): Ukusebenza Kwemali engenayo nePhumo

Ingxelo kufuneka ibonise imali engenayo nephumo yangempela kweenyanga ezintandathu zokuqala ngokuchasene noxanduvo lwabiwo-mali oluvunyiweyo. Oku kuthetha:

Imali engenayo ngomthombo — amanani empahla, iindleko zeenkonzo (amanzi, umbane, izinto zangasese, inkunkuma), iimbonelelo neembonelelo, nenye imali engenayo, noxanduvo lwabiwo-mali nezenzeka zesikhathi. Izilelo ezibalulekileyo (umz. ukuqokelela okuphantsi kuxanduvo lwabiwo-mali) kufuneka zichazwe, kuba zinokuthethelela uxanduvo lwabiwo-mali olulungiso.
Uphumo lokusebenza ngovote — ukuchitha kwangempela ngokuchasene noxanduvo lwabiwo-mali ngovote okanye umsebe kwixesha leenyanga ezintandathu. Ukuchitha ngaphezulu okanye ngaphantsi okubalulekileyo kufuneka kuchazwe.
Uphumo lwe-capital — ukuchitha i-capital kwangempela ngokuchasene noxanduvo lwabiwo-mali ngovote okanye iprojekthi. Ukuchitha i-capital ngaphantsi kuvame ukuba yinto uTreasury no-AG bagxilayo; ingxelo ye-Section 72 yindawo yokuchaza ukulibala nayo nayiphi na icebo lokubamba okanye ukwabiwa kwakhona kweemali.

Idatha kufuneka ihambelane ne-Section 71 yakho yonyanga; ingxelo yepakathi kwonyaka ngokwenene yimbonakalo eqokelelweyo yeenyanga ezintandathu zokuqala. Ukuba i-general ledger yakho noxanduvo lwabiwo-mali zihambelana ne-mSCOA nenkqubo yakho yonyanga ye-Section 71 iqinile, ukuthatha idatha ye-Section 72(1)(a) ngokubanzi yinto yokuqokelela nokushwankathela. Ukuze ubone ii-standard ze-akhawunti ezisekelayo amanani aqhathanisekayo kwingxelo, bona ikhokelo lee-standard ze-GRAP kumasipala.

Section 72(1)(b): Ukunikezela Koncedo neenjongo Zokusebenza

Ingxelo kufuneka ivavanye ukusebenza ngokuchasene neenjongo zomasipala — ngakumbi, Icebo lokunikezela Koncedo nokuSebenza noxanduvo lwabiwo-mali (SDBIP) naphina kusebenzisekayo, icebo loPhuhliso eliDibeneyo (IDP). Oku kuquka:

Inkqubela kwabonisi bokusebenza abalulekileyo (KPIs) neenjongo ezivunyiweyo kwi-SDBIP.
Abonisi bokunikezela koncedo — umzekelo, ukunikezela amanzi nombane, ukususa inkunkuma, ukulondoloza iindlela, okanye okukhuphayo okunye okunxulunyanwe noxanduvo lwabiwo-mali neziphumo zoluntu.
Nasiphi na isilelo okanye ukulibala okubalulekileyo ekunikezeleni koncedo, neenzathu neecebo zokulungisa.

UMphicothi-zincwadi Jikelele uvavanya umgangatho wolwazi lokusebenza; oqukethwe we-Section 72(1)(b) obuthathaka okanye ongaxhaswanga bungakhokelela kwimibono kokubini ingxelo yepakathi kwonyaka nengxelo yokusebenza kwonyaka. Ukuze ubone iingcebiso zokuomeleza umgca wokuxela opheleleyo, bona indlela yokufumana i-clean audit yomasipala.

Section 72(1)(c): Uvavanyo Lokuba Uxanduvo lwabiwo-mali Olulungiso Luyafuneka

ISection 72(1)(c) ifuna uvavanyo lokuba ulungiso loxanduvo lwabiwo-mali luyafuneka. Oku sekelwe:

Iimeko zokuqokelela kwemali engenayo — ukuba ukuqokelela kuphantsi kakhulu kuxanduvo lwabiwo-mali, umasipala anokudinga ukunciphisa uphumo okanye ukulungisa iingcinga zemali engenayo kuxanduvo lwabiwo-mali olulungiso.
Amaphethini ophumo — ukuchitha ngaphezulu kwama-vote athile, okanye ukuchitha ngaphantsi (umz. kwi-capital), kunokudinga i-virement okanye uxanduvo lwabiwo-mali olulungiso ukuze kwabiwe kwakhona iimali.
Iintshintsho kwiimbonelelo okanye olunye uxhaso — ukudlulisa kwesile okanye ukuncipha kurhulumente welizwe okanye wephondo kunokudinga ilungiso loxanduvo lwabiwo-mali.
Inyaniso yokunikezela koncedo nokusebenza — umzekelo, imfuno yokuphinda ukulungisa ukuchitha ukuze kuhlangatyezelwe izikhewu zokunikezela koncedo ezibalulekileyo.

Ingxelo kufuneka ichaze ngokucacileyo ukuba uxanduvo lwabiwo-mali olulungiso luthethelwa okanye kutheni.

Section 72(1)(d): Ukuthumela neeNcebiso

Ingxelo kufuneka ithunyelwe kumeya (ukubeka ekhansilini), kuNational Treasury, neTreasury yephondo elilandelanayo. Kufuneka iquke iincebiso ngayo nayiphi na ilungiso loxanduvo lwabiwo-mali olufunekayo. Ekusebenzeni, oku kuthetha:

Incebiso ecacileyo evela kummeli we-akhawunti/umphathi womasipala (kwaye ibonakalise ekubekeni komeya) ngokuba kufuneka kuwamkelwe uxanduvo lwabiwo-mali olulungiso kwaye, ukubaunjalo, iintshintsho eziyiseko ezithethelwayo.
Ukuthumela kubamkeli abathathu bonke (ikhansili ngeveyeya, uNational Treasury, iTreasury yephondo) ngokuhambelana nenkqubo emiswe (umz. nge-local government reporting portal apho kusebenzisekayo).

Ukuthumela kwikhansili kuphela okanye kuTreasury kuphela kukungathobeli. Qinisekisa ukuba ikhalenda yakho yokuthobela inika uxanduvo kwukuthumela nganye.

Section 72(1)(e): Iingcinga EziHlaziyiweyo noxanduvo lwabiwo-mali Olulungiso

ISection 72(1)(e) ifuna iincebiso ngokuba uxanduvo lwabiwo-mali olulungiso luyafuneka neengcinga ezihlaziyiweyo zemali engenayo nephumo apho kusebenzisekayo. Oku ngokuvamile kuquka:

Incebiso ngomfuneko woxanduvo lwabiwo-mali olulungiso (ewe/hayi, neenzathu).
Iingcinga zemali engenayo nephumo ezihlaziyiweyo unyaka wezezimali opheleleyo, ukuthatha ekuqwalaseleni ukusebenza kwangempela kweenyanga ezintandathu zokuqala nayo nayiphi na intshintsho eyaziwayo okanye enokwenzeka (umz. ilungiso lembonelelo, iimeko zokuqokelela, iiprojekthi ezilibele).
Apho uxanduvo lwabiwo-mali olulungiso luthethelwa, ukubonakaliswa ngaphezulu kwelungiso eliyiseko (umz. ukuphinda ukubeka imali engenayo, ukwabiwa kwakhona phakathi kwama-vote, ukudlulisa i-capital engachithwanga).

Oku kunika ikhansili noTreasury isiseko esicacileyo sokugqiba ukuba baqhubeke noxanduvo lwabiwo-mali olulungiso nokuba luquke ntoni.

Amanyathelo Okulungisa i-Section 72

Sebenzisa le nkqubo ukulungisa ingxelo ye-Section 72 ngexesha nangomgangatho ofunekayo.

Manyathelo 1: Qinisekisa Idatha Yokugqiba Inyanga kaJuly ukuya December

Qinisekisa ukuba zonke iinyanga ezintandathu (July ukuya December) zivaliwe zilungisiwe. Amanani akho e-Section 72 kufuneka ahambelane nokuthumela kwakho kwonyanga kwe-Section 71 ne-general ledger. Gqiba ukulungisa kwebhanki, abatyalwa, abaceli, nezinye ukulungisa okuyiseko kweso sikhathi. Idatha engaguquki okanye engaphelelanga yimbangela eqhelekileyo yemibono ye-AG nokuphinda ukubeka.

Manyathelo 2: Qokelela Isishwankathelo Semali engenayo nePhumo (72(1)(a))

Khupha imali engenayo ngomthombo nophumo ngovote (okusebenza ne-capital) kwixesha leenyanga ezintandathu, noxanduvo lwabiwo-mali nezenzeka. Sebenzisa isakhiwo esifanayo ne-Section 71 yakho noxanduvo lwabiwo-mali oluvunyiweyo ukuze ingxelo iqhathaniseke. Khankanya ukwahluka okubalulekileyo ulungiselele iingcaciso ezifutshane kw nganye.

Manyathelo 3: Qokelela Ulwazi Lokusebenza (72(1)(b))

Qokelela idatha ye-SDBIP nokunikezela koncedo kweenyanga ezintandathu zokuqala. Qinisekisa ukuba i-KPI nganye nesibonisi sine mthombo ochaziweyo nokuba izenzeka zixhaswa. Bhala izizathu zayo nayiphi na ukungaphumeleli okubalulekileyo nezenzo zokulungisa ezicebiswayo. Eli candelo livame ukuthatha ixesha elide kunezezimali ezilindelayo; dibanisa ukuphatha ukusebenza nemisebe yelayini kwangoko.

Manyathelo 4: Vavanya Umfuneko woXanduvo lwabiwo-mali Olulungiso (72(1)(c) ne-(e))

Ngokusekelwe ekusebenzeni kwemali engenayo nephumo nayo nayiphi na intshintsho kwiimbonelelo okanye izinto eziyiseko, vavanya ukuba uxanduvo lwabiwo-mali olulungiso luyafuneka. Lungiselela iingcinga zonyaka opheleleyo zemali engenayo nephumo ezihlaziyiweyo nesicwangciso seencebiso ezi cacileyo zekhansili. Ukuba kunokwenzeka, hambisa nefomathi eza kusetyenziswa xa uxanduvo lwabiwo-mali olulungiso ubekwa (ukuba lusebenzisekayo).

Manyathelo 5: Yila Inkcazo neeNcebiso

Bhala inkcazo edibanisa amanani nokusebenza: imiyalezo eziyiseko, ukwahluka okubalulekileyo, iingozi, nee ncebiso. Qinisekisa ukuba iincebiso kwingxelo zicacile kwaye ziyasebenza ukuze ikhansili noTreasury babone oko kuthethelwayo.

Manyathelo 6: Uvavanyo Yangaphakathi nokufaka Isayini

I-CFO kufuneka ihla zye isicwangciso ngokuphelela, ukuchaneka, nokuhambelana ne-Section 71 noxanduvo lwabiwo-mali oluvunyiweyo. Umphathi womasipala (ummeli we-akhawunti) kufuneka afake isayini phambi kokuba ingxelo iye kumeya. Sombulula nawuphi na umahluko uqinisekise ukuba zonke iinxenye ze-Section 72(1)(a)–(e) zijongwa.

Manyathelo 7: Beka eKhansilini uthumele kuTreasury

UMeya ubeka ingxelo ekhansilini ngo-25 January. Thumela ingxelo kuNational Treasury neTreasury yephondo njengoko kumiswe (umz. nge-local government reporting portal apho kusebenzisekayo). Papasha ingxelo kwiwebhusayithi yomasipala ngaphakathi kwexesha elifunekayo yi-MFMA okanye uTreasury (umz. ngaphakathi kweentsuku ezi-5 zokusebenza zika-25 January). Gcina ubungqina bokubeka, ukuthumela, nokupapasha ngenjongo ye-audit.

Iimpazamo Eziqhelekileyo ze-Section 72 Ezikholela Imibono ye-AG

Ukungaphumelela oku kulandela kubonakala kuphindela kwingxelo ze-Auditor-General. Ukuzigwema kuya kuomeleza ukuthobela kwakho i-MFMA kwaye kuxhase i-clean audit yomasipala.

Ukubeka kwesile okanye ukuthumela. Ukusilela imini zokugqibela ngo-25 January kuwukuwela ngqo i-Section 72. Beka imini zokugqibela yangaphakathi (umz. isicwangciso silungile ngo-15 January) ukuze ukufaka isayini, ukubeka ekhansilini, nokuthumela kuTreasury konke kuqediwe ngo-25 January.

Ukuqukethwa okungaphelelanga kwe-Section 72(1)(a)–(e). Ukushiya uhlalutyo lwemali engenayo nephumo, ulwazi lokusebenza, okanye iincebiso ezi cacileyo ngoxanduvo lwabiwo-mali olulungiso kukhokelela kwiimvumo ezigunyazisiweyo okanye imibono. Sebenzisa ilisti enxulunyanwe nesigaba nganye se-Section 72(1) ukuze uqinisekise ukuba akukho nto isile.

Ulwazi lokusebenza olungaxhaswanga. U-AG uvavanya ukuba ukusebenza okuxeliweyo kuasebenzi kwaye kuxhaswa bubungqina. Oqukethwe we-Section 72(1)(b) ongacacanga okanye ongaxhaswanga budala ingozi ye-audit. Qinisekisa ukuba isibonisi nganye sine mthombo ochaziweyo nokuba amaphepha omsebenzi ayafumaneka.

Amanani angalungisi ne-Section 71 okanye ne-ledger. Ingxelo yepakathi kwonyaka kufuneka ihambelane nokuthumela kwakho kwonyanga kwe-Section 71 ne-general ledger. Ukwahluka okungachazwanga kuthetha ukulungisa okungcono kwaye kutsala ingqalelo ye-AG. Lungisa izibalo ze-Section 72 nesibalo sedatha yonyanga ye-Section 71 phambi kokuthumela.

Ukuthumela kwomnye okanye ababini kuphela babamkeli abafunekayo. Ingxelo kufuneka iye ekhansilini (ngeveyeya), kuNational Treasury, neTreasury yephondo, kwaye kufuneka yenziwe isidlangalaleni. Ukuthumela kwikhansili kuphela okanye kuTreasury kuphela kukungathobeli.

Kunencebiso ecacileyo ngoxanduvo lwabiwo-mali olulungiso. ISection 72(1)(c) ne-(e) zifuna uvavanyo nencebiso. Ingxelo echaza kuphela ukusebenza ngaphandle kokuchaza ukuba uxanduvo lwabiwo-mali olulungiso luyafuneka nokutheni iyaphumelela ukuhlangabezana neemfuno zoMthetho.

Indlela iSoftware Ixhasa Ukuxela i-Section 72

Amasipala amaninzi aqokelela ingxelo ye-Section 72 ngokuthatha idatha kwiispredishithi ezininzi okanye iinkqubo zendalo bakha inkcazo ngesandla. Le ndlela idla ixesha kwaye yandisa ingozi yeempazamo neemini zokugqibela ezilibele. Abasebenzi bezezimali badla iintsuku beqokelela amanani obekunokukhiwa ukusuka kwidatha yomthombo ofanayo esetyenziselwe i-Section 71.

Iinkqubo zokuphatha izimali zomasipala ezihambelana ne-mSCOA ne-MBRR zinokkukhupha isishwankathelo semali engenayo nephumo se-Section 72(1)(a) ngqo ukusuka kwi-general ledger noxanduvo lwabiwo-mali. Xa ukuxela kwonyanga kwe-Section 71 sele kwenziwa ngokuzilawulayo okanye semi-automated, imbono yepakathi kwonyaka ngokuvamile yinto yokuqhuba ingxelo eqokelelweyo kaJuly ukuya December. Oko kushiya ixesha elininzi kwicandelo lokusebenza (72(1)(b)), uvavanyo lwelungiso (72(1)(c) ne-(e)), nenkcazo — amacandelo adinga isigqibo nokungenisa kwimisebe yelayini. Ukuba uvavanya isoftwe yomasipala wakho, khangela izisombululo ezixhasa kokubini ukuxela kwe-Section 71 ne-Section 72 nezo didibanisa uxanduvo lwabiwo-mali, izenzeka, nolwazi lokusebenza kwindawo enye. I-Dolobha yakhiwe ngezezimali zomasipala zaseMzantsi Afrika nokuxela, kuquka i-Section 71 ne-Section 72.

Ilisti Yokulungisa i-Section 72

Sebenzisa eli listi phambi kokubeka nokuthumela.

Iimthombo

I-MFMA ne-MBRR: UNational Treasury — MFMA uMthetho ne-MBRR; I-Section 72 nemigago zichaza oqukethwe nexesha.
Iicirculars neportal: Iicirculars zikaNational Treasury ne-local government reporting portal zigcina imiyalelo yokuthumela yakutsha neetemplate.
Ukhokelo lwe-audit: Hlaziya iingxelo ze-AGSA zorhulumente wasekuhlaleni ngemibono ye-Section 72 ephindayo kwiphondo lakho okanye kumasipala afanayo.

Ukuhlangabezana nemini zokugqibela yengxelo yepakathi kwonyaka ye-Section 72 noqukethwe opheleleyo, oluchanekileyo kuyisiseko sokuthobela i-MFMA. Ngenkqubo ecacileyo, ubunini becandelo ngalinye ku-Section 72(1)(a)–(e), neenkqubo ezinciphisa ukuqokelela ngesandla, iqela lakho linokubeka lithumele ngexesha lixhase ikhansili noTreasury ekugqibeleni ngoxanduvo lwabiwo-mali olulungiso. Bona indlela i-Dolobha enceda ngayo amasipala ukukhupha iingxelo ze-Section 71 ne-Section 72 ukusuka kumthombo omnye weqiniso ukuze ukuxela kwepakathi kwonyaka nokonyaka kuhlale kungaguquki nanggexesha.