Yintoni i-mSCOA? Ikhokelo ngoLwimi oluLula kuBaqondisi beMasipala
Ukuhlukanisa okungachanekanga okanye okungaguquki kwentengiso yomasipala usalokuba unye wezizathu eziphindayo zokufumana imibono ye-audit eMzantsi Afrika. Iingxelo ze-Auditor-General zisoloko zicaphula ukusebenziswa okungcono kweMunicipal Standard Chart of Accounts (mSCOA) njengento ekhokelela kwiimvumo ezigunyazisiweyo okanye eziphoxayo. Xa abasebenzi bezezimali nolawulo bengenawo ukuqonda okucacileyo yintoni i-mSCOA nendlela esebenza ngayo kwintengiso zemihla ngemihla, ingozi yokuhlukanisa ngokungachanekileyo iyenyuka kwaye ingozi yokungafumani i-clean audit iyenyuka. Eli khokelo licacisa i-mSCOA ngoLwimi oluLula: uthetha ntoni eli gama elifushane, kutheni uNational Treasury wayisebenzisa, ibaluleke kuphi, kwenzeka ntoni xa umasipala ungathobeli, nokuya phi ukuya kukhokelo olunzulu.
I-mSCOA imela ntoni?
I-mSCOA imela iMunicipal Standard Chart of Accounts. Ngokulula, luluhlu olulandelelanayo lweekhowudi owonke umasipala eMzantsi Afrika kufuneka azisebenzise xa erekhoda axele imali engenayo nemali ephumayo.
Endaweni yokuba umasipala ngamnye asebenzise iileyibhili zakhe nezigaba, i-mSCOA inika wonke umntu “idikshinari” enye. Xa umasipala wakho erekhoda imali engenayo, uphumo, impahla, okanye izikweriti, kufuneka ahlukanise intengiso nganye esebenzisa ezi khowudi ziqhelekileyo. Ngolo hlobo, uNational Treasury, uMphicothi-zincwadi Jikelele, kunye nabantu basekuhlaleni banokuqonda nokuqhathanisa izimali zomasipala kulo lonke elizwe.
I-mSCOA ayiyonto ekhethayo. Ifuneka yi-Municipal Finance Management Act (MFMA) ne-Municipal Standard Chart of Accounts Regulations ezipapashwe nguNational Treasury. Xa umntu esithi “kufuneka sithobele i-mSCOA,” bathetha ukuba umasipala wakho kufuneka asebenzise eli chati le-akhawunti ngokuchanekileyo xa elungisa iincwadi neengxelo zayo.
Kutheni uNational Treasury wayisebenzisa i-mSCOA?
Phambi kwe-mSCOA, amasipala ayesebenzisa iichati ze-akhawunti ezahlukeneyo neendlela ezahlukeneyo zokuhlukanisa iintlobo ezifanayo zentengiso. Oko kwenza kube nzima:
- Ukuqhathanisa ukuchitha okanye imali engenayo yomasipala omnye nomnye.
- Ukuqokelela idatha kumgangatho wephondo okanye welizwe ukuze kube nepolisi nocebo.
- Ukucoca izibalo zezimali ngendlela eguqukileyo.
- Ukubambelela amasipala kumgangatho omnye, ocacileyo.
UNational Treasury wayisebenzisa i-mSCOA ukuyilungisa le nto. Iinjongo ziyi-standardisation (wonke umntu usebenzisa iikhowudi ezifanayo), ukuvezwa ngokucacileyo (kucacile ukuba ikhowudi nganye ithetha ntoni), nokuqhathaniseka (unokuqhathanisa amasipala ngokufanelekileyo). Xa wonke umasipala ehlukanisa “imali engenayo yamanzi” okanye “iindleko zabasebenzi” ngendlela efanayo, inkqubo isebenza: uTreasury anokubona apho iimali iya khona, uMphicothi-zincwadi Jikelele anokuqinisekisa ukuba amanani achane, neekhansili nabahlali banokuthatha izigqibo ezingcono. Iikhowudi ezifanayo zixhasa nokuxela ngonyaka phantsi kwe-MFMA, ngoko ukuthumela kwe-Section 71 ne-Section 72 kuhambelana ngqo neengxelo zezimali zonyaka ngaphandle kokuhlukanisa kwakhona.
Indlela i-mSCOA ehlanganisa ngayo nommandla obanzi womthetho wezezimali zomasipala ichazwe kwimfuno yokuthobela i-MFMA ka-2026, equka iimini zokugqibela zokuxela, ukuthumela ngonyaka, noko abacoci be-audit bebheka kuko.
Ummandla womthetho ongasemva kwe-mSCOA
I-mSCOA isekelwe kumthetho nkqubo, hayi ukukhetha ipolisi. I-Municipal Finance Management Act (Umthetho 56 ka-2003) inika isiseko somthetho sokuphatha nokuxela kwezezimali zomasipala. UNational Treasury waze wapapasha i-Municipal Standard Chart of Accounts Regulations ukuze acacise ichati le-akhawunti esiqhelekileyo amasipala onke kufuneka ayisebenzise.
UMphicothi-zincwadi Jikelele ucoca izibalo zezimali zomasipala ngokuchasene ne-MFMA neenkqubo eziyilwe, kuquka ukusebenziswa okuchanekileyo kwe-mSCOA. Xa ichati ye-akhawunti isebenziswa ngokungachanekileyo okanye ngokungaguquki, uMphicothi-zincwadi Jikelele anokuyixela njengemibono kwaye, apho kubalulekile, inokuchaphazela isiphumo se-audit. Ii-standard ze-GRAP (Generally Recognised Accounting Practice) ziyasebenza nakwinkcazo yezezimali zomasipala; i-mSCOA yenzelwe ukusebenza phakathi kwenkqubo ye-akhawunti ethobela i-GRAP. Ukuqonda eli ntlantlanto lomthetho kunceda abaqondisi babone kutheni “ukufumana iikhowudi ngokuchanekileyo” kuyinto yokuthobela, hayi into yolawulo.
Isishwankathelo samacandelo e-mSCOA
I-mSCOA yakhiwe ngeseti yamacandelo — wacinge ngazo njengemibuzo intengiso nganye kufuneka iphendule. Icandelo ngalinye lilinge elahlukileyo lokuhlukanisa. UNational Treasury uchaza amacandelo asixhenxe. Akudingeki uwakhumbule apha; umqondo kukufumana umoya woko benza ntoni.
| Icandelo | Injongo |
|---|---|
| IFundi | ”Ibhodwe” lemalini eli nto iqhagamshelene nalo? (umz. ifundi jikelele, ifundi yamanzi, ifundi yombane.) |
| Umsebenzi | Loluphi uncedo okanye indawo? (umz. ulawulo, amanzi, iindlela, iinkonzo zoluntu.) |
| Into | Loluphi uhlobo lwemali engenayo okanye yephumo? (umz. iindleko zabasebenzi, amanani, iimbonelelo ezifunyenweyo, ukuthenga ngobuninzi.) |
| Iprojekthi | Le nto iqhagamshelene neprojekthi ethile okanye imbonelelo? Ukuba ewe, leyi? |
| Isifundazwe | Loluphi ummandla wejografi, ukuba umasipala wakho uxela nge-ward okanye isithili? |
| Iindleko | Luphi umsebenzi okanye indawo yeendleko, ukuze kuhlalutywe iindleko zangaphakathi? |
| I-MSC (Municipal Standard Classification) | Ezinye izigaba eziqhelekileyo ezifunekayo nguTreasury ukuxela. |
Akukho ntengiso idinga icandelo ngalinye; kuxhomekeke kuhlobo lentengiso neemfuno zokuxela zomasipala wakho. Iingxelo zonyanga ze-Section 71 neengxelo zepakathi kwonyaka ze-Section 72 ezithunyelwa kuNational Treasury kufuneka zihambelane nokuhlukanisa okufanayo okusetyenziswayo kuzibalo zezimali zonyaka, ngoko ukufumana ukuhlukanisa kwamacandelo ngokuchanekileyo ekubeni kurekhodiwe kunciphisa umsebenzi ophindwayo nengozi ye-audit kamva. Xa icandelo liyafuneka, ikhowudi echanekileyo kufuneka isebenzise. Ukuze ubone inkcazo yamanyathelo ngamanyathelo amacandelo asixhenxe nendlela yokuwasebenzisa, bona ikhokelo le-mSCOA chart of accounts ne-mSCOA segment classification explained. Ukuze ugweme iimpazamo abacoci be-audit bavame ukuzibonakalisa, funda iimpazamo eziqhelekileyo zokuhlukanisa i-mSCOA.
I-mSCOA isebenza kuphi?
I-mSCOA isebenza kumasipala onke aseMzantsi Afrika. Kukho amasipala angama-257 apheleleyo (asemadolophini, isithili, nasekuhlaleni). Wonke nawo kufuneka asebenzise iMunicipal Standard Chart of Accounts xa elungisa izibalo zezimali zonyaka naxa ethumela iingxelo zonyaka kuNational Treasury.
Nokuba use Metro enkulu okanye umasipala omncinci wasekuhlaleni, imigaqo efanayo iyasebenza. Injongo kukuba kube nqanaba lokudlala: umgangatho omnye, iseti enye yeekhowudi, indlela enye yokuxela. Aba-CFO, abaphathi bezezimali, abaqondisi bemalini engenayo, nabani na obhala okanye avume intengiso ezingena kwingxelo zezimali badinga ukuqonda indlela i-mSCOA esebenza ngayo emsebenzini wabo.
Kwenzeka ntoni ukuba singathobeli i-mSCOA?
Ukungathobeli i-mSCOA kunemiphumela yangempela kwiziphumo ze-audit. UMphicothi-zincwadi Jikelele ukhangela ukuba izibalo zezimali zilungiselelwe ngokuhambelana nenkqubo eziyilwe, kuquka ukusebenziswa okuchanekileyo kwechati ye-akhawunti. Xa ukuhlukanisa kulungile, kusile, okanye kungaguquki, uMphicothi-zincwadi Jikelele anokukhupha imibono ye-audit. Kwimeko ezinzima, oko kunokukhokela kwimvumo egunyazisiweyo okanye ephoxayo ye-audit endaweni ye-clean audit.
Inani elincinci kuphela lamasipala aseMzantsi Afrika elifumana i-clean audit minyaka ngeminyaka. Ukusebenziswa okungachanekanga okanye okungaphelelanga kwe-mSCOA kuvame ukucatyelwa njengenye yezizathu. Imibono eqhelekileyo iquka ukuhlukanisa ngokungachanekileyo kwemali engenayo okanye uphumo kumacandelo, ukusebenzisa iikhowudi ezingasebenziyo okanye ezidlulileyo, nenedatha yamacandelo engaphelelanga apho ukuxela kweTreasury kufuneka khona. Le mibono inciphisa ukuthemba kuzibalo zezimali kwaye inokukhokelela imibuzo elandelayo evela kumalungu okulawula.
Ukungathobeli kuqhubekayo i-MFMA neemfuno ezinxulunyanayo, kuquka ukuxela kwezezimali ngokufanelekileyo, kunokunceda nakwiSection 139 yokungenelela. Phantsi koMgaqo-siseko, urhulumente wephondo anokungena xa umasipala uphumelela ukuzalisekisa izibophelelo zavo. I-Section 139 ayikhokelelwa yi-mSCOA yodwa, kodwa ukuxela kwezezimali okungcono nembono ephindayo ye-Auditor-General ziyinxenye yesithombe esinokukhokela ekungeneleleni. Ukufumana i-mSCOA ngokuchanekileyo ngoko akuphatheleni nje ukugwema imibono ye-audit; kukubonisa ukuba umasipala wakho uphatha izimali zavo ngokuhambelana nomthetho.
Ukuthobela kunokufikeleleka ngeenkqubo ezilungileyo, uqeqesho, neenkqubo. Ukunikelwa okucacileyo kwemithwalo yokuhlukanisa, ukulungisa rhoqo nechati ye-akhawunti, neenkqubo ezinamandla eekhowudi eziasebenziyo ekubeni kurekhodiwe zinciphisa ingozi yeempazamo phambi kokuba zingafiki kuMphicothi-zincwadi Jikelele. Ukuqeqesha abasebenzi ababhala intengiso ukuba icandelo liphi elifanele uhlobo ngalunye lentengiso, nokuvavanya isampuli yentengiso phambi kokuphela konyaka, zizingqondo ezinokusebenza ezisebenziswa ngamasipala amaninzi ukuphucula ukuthobela i-mSCOA nokuya kwi-clean audit.
Ukufunda okuninzi nge-mSCOA nokuthobela i-MFMA
- Ukuze ubone ikhokelo elithe vetshe, elinokusebenza amacandelo asixhenxe, imigaqo yokuhlukanisa, nendlela yokuwasebenzisa, funda ikhokelo le-mSCOA chart of accounts.
- Ukuze ubone indlela icandelo ngalinye sihlukaniswa ngayo neekhowudi ezisebenzayo, bona mSCOA segment classification explained.
- Ukuze ugweme iimpazamo ezivame ukukhokela imibono ye-audit, sebenzisa ikhokelo iimpazamo eziqhelekileyo zokuhlukanisa i-mSCOA.
- Ukuze ubone izibophelelo ze-MFMA ndawonye, kuquka iimini zokugqibela zokuxela noko abacoci bebheka kuko, bona imfuno yokuthobela i-MFMA ka-2026.
Ukuqonda yintoni i-mSCOA nokuba ikhona kutheni linyathelo lokuqala. Ukusuka apho, ukusebenza no-CFO wakho okanye iqela lezezimali nokusebenzisa iikhokelo neenkqubo ezixhasa umgangatho kuyanceda umasipala wakho ahlale ethobela kwaye akhe isiseko esinamandla kwi-clean audit nokunikezela koncedo okungcono. Ukuze ubone indlela ipulatifomu enye inokunceda umasipala wakho ukukhupha iingxelo ezithobela i-mSCOA ukusuka kumthombo omnye weqiniso nokunciphisa ukuphinda ukubhala nempazamo yokuhlukanisa, phonononga i-Dolobha.
Ibhalwe ngu
Dolobha Team