Imiphumela Yokucwaninga Kwezifundazwe ka-uMcwaningimabhuku-Jikelele 2023-24

Imiphumela yokucwaninga kwezifundazwe ka-uMcwaningimabhuku-Jikelele yamakhansela angama-257 aseNingizimu Afrika ikhuluma indaba ephoqayo. Emkhakheni we-2022-23, amakhansela angama-34 kuphela athole ukucwaninga okuhlanzekile. Amanye athole imibono engaqondene nokutholakale, engaqondene nokutholakale, ephikisayo, noma ephikayo. Umbiko ojwayelekile we-2023-24, owakhishwa yi-uMcwaningimabhuku-Jikelele yaseNingizimu Afrika (AGSA), ukhombisa ukuthi intuthuko isahlala ihamba kancane.

Kubaphathi bezifundazwe, ama-CFO, namalungu ekhansela, ukuqonda le miphumela akuphathelene nje nokuthobela. Kuphathelene nokuxilonga ukuthi kungani amakhansela amaningi ehluleka nokuthi yini engasenziwa ngokwehlukile. Lolu hlaziyo lufingqa izibalo eziyinhle, izindikimba u-uMcwaningimabhuku-Jikelele aqhubeka egcizelela zona, izimbangela eziyisisekelo eziqhuba imiphumela emibi, nezinyathelo ezingasebenziseka ezingabeka umasipala wakho endleleni engcono.

Imiphumela Yokucwaninga Kwezifundazwe ka-uMcwaningimabhuku-Jikelele 2022-23: Izinombolo

Umbiko ohlanganisiwe we-AGSA wohulumeni wasekhaya onyakeni wezezimali we-2022-23 unikeza isithombe esicacile sokuthi umkhakha umi kanjani.

Umphumela wokucwaninga	Inani lamakhansela
Ukucwaninga okuhlanzekile	34
Unqualified with findings	110
Qualified	90
Adverse	6
Disclaimed	14
Isamba	257

Ngamanye amagama, cishe u-13% wamakhansela athole ukucwaninga okuhlanzekile. Cishe u-43% uthole umbono ongaqondene kodwa onezinkinga zokuthobela, ukusebenza, noma ukulawula kwangaphakathi. U-43% osele uthole imibono e-qualified, e-adverse, noma e-disclaimed — okusho ukuthi izitatimende zezezimali noma ulwazi lokusebenza alukholakali ngendlela eyodwa noma ngaphezulu, noma umcwaningi engakwazanga ukuthola ubufakazi obanele. Lokho kusabalalisi akuyishintshanga kakhulu eminyakeni yamuva, yingakho umbiko ojwayelekile we-2023-24 uphinde wagcizelela intuthuko ehamba kancane nezingozi eziqhubekayo. Amakhansela athola “unqualified with findings” ahlangabezane nesilinganiso esiyisisekelo sezitatimende zezezimali ezinokwethenjelwa kodwa kusafanele abhekane nezinkinga zokuthobela noma zokulawula ukuze asondele ekucwaningeni okuhlanzekile.

Imali engenayo nokuqoqwa kusaqhubeka kube yindawo yengcindezi ebalulekile. Ngo-2022-23, isikweletu sabathengi kumakhansela sasiyi-R427.7 billion. Izinga elijwayelekile lokuqoqwa elifezekile laliyi-72.9%, ngokumelene neringa elibudgetiwe lokuqoqwa eliyi-94.8%. Lelo gebe — ngaphezu kwamaphesenti angama-20 — libonisa kokubili ubujamo obuphezulu kwezimali nokulawulwa okubuthakathaka kwemali engenayo. U-uMcwaningimabhuku-Jikelele ube ekhomba kaningi ukweqisa kwemali engenayo nokuqoqwa okubi njengabaqhubi bezingcindezi zezezimali, izinkinga zokuhamba kwemali, futhi ekugcineni izinkinga zokucwaninga. Amakhansela abudgeta izinga lokuqoqwa abangakwazi ukulifeza bazibeka ekuchazeni ukwehluka, izinkinga zokuthobela, nasezimbonweni ezi-qualified lapho izinombolo zingasekelwa.

Okugcizelelwa Umbiko Ojwayelekile we-2023-24

Umbiko ojwayelekile ka-uMcwaningimabhuku-Jikelele omkhakheni wokucwaninga we-2023-24 awushintshi isithombe esiphelele: ukuthuthuka emkhakheni wonke kuyancipha. I-AGSA iqhubeka igcizelela indikimba encane echaza iningi lemiphumela emibi.

Ukulawulwa Kwezezimali Nekhwalithi Yokubika

Ikhwalithi yezitatimende zezezimali zonyaka (AFS) namarekhodi asekelayo isala ibe yimbangela eyinhloko yemibono e-qualified nase-adverse. Izinkinga ezivamile zihlanganisa ukushoda okubalulekile, ukuhlukaniswa okungalungile kwemali engenayo nesezingenayo, irejista yempahla ephelele noma engachazwa ngendlela efanele, nokuhlanganiswa okubi phakathi kwe-general ledger, Section 71 imibiko yenyanga, ne-AFS. National Treasury no-uMcwaningimabhuku-Jikelele balindele ukuthi i-AFS ilungiselelwe ngokuhambisana ne-Generally Recognised Accounting Practice (GRAP) nohlaka lwe-mSCOA; lapho lezo zingasetshenziswa ngokungaguquki, umbono wokucwaninga usengozini. Lapho uhlu lwama-akhawunti we-mSCOA ungasetshenziswa ngokungaguquki, noma lapho iziyalo zasekupheleni kwenyanga zibuthakathaka, amathuba ezinkinga zokucwaninga ayakhula. Umlayezo ka-uMcwaningimabhuku-Jikelele uyavumelana: ukubika kwezezimali kufanele kube nembile, kuphelele, futhi kuhambisane nohlaka oluyalelwe kusukela enyangeni yokuqala kuya ekupheleni konyaka.

Ukulethwa Kwesevisi Nolwazi Lokusebenza

U-uMcwaningimabhuku-Jikelele uphinde acwaninge ukuthembeka kolwazi lokusebenza. Lapho izinkomba ezibikiwe zingasekelwa ubufakazi, noma lapho umbiko wokusebenza kwonyaka (APR) ungahambelani nesistimu yokulawula ukusebenza engaphansi, umphumela wokucwaninga kulwazi lokusebenza u-qualified noma ububi. Ukulethwa kwesevisi nempilo yezezimali kuyaxhumana: amakhansela angakwazi ukubika ukusebenza ngokuthembekayo ngokuvamile nawo ehluleka ngezilawuli zezezimali eziyisisekelo.

Ukulawula Kwangaphakathi: Ubuholi, Ukulawulwa Kwezezimali Nokusebenza, Nobuholi

Izinkinga ezibalulekile eku-lawuleni kwangaphakathi — ubuholi, ukulawulwa kwezezimali nokusebenza, nobuholi — zivela engxenyeni enkulu yemibiko yezifundazwe. Ulimi olubuthakathaka phezulu, ukuhlukaniswa okunganele kwemisebenzi, ukuhlanganiswa okungasekho noma okudlule isikhathi, nokulotshwa okubi kwemigomo nezinqubo konke kufaka isandla. U-uMcwaningimabhuku-Jikelele uhlola ukuthi abaphathi basebenze yini nezinkinga zonyaka odlule futhi ukuthi ikomidi lokucwaninga nekhansela linikeza yini ukugadwa okusebenzayo. Lapho lezi zilawuli zibuthakathaka, ukucwaninga okuhlanzekile akutholakali ngisho noma izinombolo ku-AFS zilungile.

Ukulawula Iziphumo

I-AGSA iphinde yacela iziphumo lapho izikhulu noma amalungu ekhansela bephula umthetho noma behluleka ukuqalisa izinyathelo zokulungisa ezivumelene. Ukungabi khona kweziphumo — ukungabi nesenzo sokudisiplina, ukungabuyisi kokulahlekelwe, ukungalandeli ngokungaguquki ngezindleko ezingemthethweni — kwehlisa ukuphenduleka futhi kubonisa ukuthi ukungathobeli kuyavumelwa. Umbiko we-2023-24 uphinde wagcizelela ukuthi ngaphandle kokulawula iziphumo, amaphutha afanayo azophinda.

Isithombe Sezifundazwe

Imiphumela yokucwaninga ayisabalalisi ngokulinganayo kuzo zonke izifundazwe. i-Western Cape ngokomlando ibe nenani eliphezulu lokucwaninga okuhlanzekile nenenani eliphansi lemibono e-disclaimed noma e-adverse, ilandelelwa yi-Gauteng ne-KwaZulu-Natal ezindaweni ezahlukene. Ezinye izifundazwe eziningi zinenani eliphezulu lemiphumela e-qualified, e-adverse, noma e-disclaimed. Izizathu ziyizindlela eziningi: amandla, ukuzinza kwezombusazwe, ikhwalithi yobuholi bezokuphatha, nokutshala ezinhlelweni nasezinqubweni. Okuthathwa yimasipala noma yimuphi ukuthi ukuthuthuka kuyenzeka noma yisiphi isifundazwe — kodwa kudinga ukugxila ngokucophelela ezindaweni u-uMcwaningimabhuku-Jikelele avame ukubeka amaflegi.

Izimbangela Eziyisisekelo: Kungani Amakhansela Aqhubeka Ethola Ukucwaninga Okubi?

Izimbangela eziyisisekelo ezifanayo zivela emibikweni ka-uMcwaningimabhuku-Jikelele unyaka nonyaka.

Ukuqina kwesikhathi sokuphela kwenyanga nokuphela konyaka. Lapho imibiko ye-Section 71 ithunyelwa sekudlule isikhathi noma ilungiselelwa ngedatha engahlanganisi ne-general ledger, isisekelo se-AFS ethembekayo asikho. Lapho ukuhlanganiswa kungaphelele noma kungabuyekezwanga, ukushoda akuqashelwa.
Izinhlelo nezinqubo ezinganele. Amakhansela amaningi asalinde ama-spreadsheet, izinhlelo ezidlulile, noma amathuluzi ahlukene angagcizeleli imigomo yokuthobela i-MFMA noma isakhiwo se-mSCOA. Ukushintsha kabusha ngesandla nokulungisa okungahlelekile kuleta iphutha futhi kwenza kunzima ukuvala incwadi ngesikhathi.
Ukugcwala kwamakhono namandla. Abasebenzi bezezimali nemali engenayo bangase banganaso ukuqeqeshwa nge-mSCOA, imigomo ye-GRAP, nokubika kwe-MFMA. Lapho izindima eziyinhle zingenalutho noma ukushintshashintsha kuphezulu, ulwazi lwesikhungo lulahlekile futhi ukuvumelana kuyahluleka.
Ukulawulwa kwemali engenayo nokuthenjwayo. Ubudlelwano obuphezulu bezezimali nokuqoqwa okubi (njengalokhu kubonakala kugebe le-72.9% no-94.8%) kuholela ezinhlekeleleni zokuhamba kwemali nasezinkingeni zokucwaninga. Ukulawula ukoleka, ukunemba kokukhokha, nokulawulwa kwabahluphekayo ngokuvamile kunganelwa ngezimali noma kuhlanganiswe kabi nezinye zezezimali.
Ukuhlinzeka nokuthenga. Izindleko ezingemthethweni nokungathobeli kwe-SCM zisala phakathi kwezinkinga ezivame kakhulu. Ukulotshwa okubuthakathaka, ukuhlukaniswa okunganele kwemisebenzi, nokwehluka okungakhuthazwa ngendlela efanele nokugunyazwa konke kudonsa ukunakwa kuka-uMcwaningimabhuku-Jikelele.
Ubuholi nokugadwa. Lapho ikomidi lokucwaninga lingenelwa ngezimali noma ikhansela ingabambi abaphathi ngokuziphendulela ngezinkinga zonyaka odlule, izinkinga ezifanayo ziyaphinda. Ukuziphendulela kufanele kubonakale futhi kuqhubeke.

Ukubhekana nalezi zimbangela akuyona iprojekthi yonyaka owodwa. Kudinga ukuzibophezela okuqhubekayo indlela yokuthola ukucwaninga okuhlanzekile kwedolobha: ukuhlola okusisekelo, ukuvala igebe, izinqubo eziqinile, nezinhlelo ezifanele.

Okungasenziwa Ngokwehlukile Amakhansela

Imiphumela yokucwaninga kwezifundazwe ka-uMcwaningimabhuku-Jikelele iyisibizo sesenzo, hhayi isinqumo. Amakhansela ase thuthukile asuka ku-qualified aya ku-unqualified with findings, noma asuka ku-unqualified with findings aya kokuhlanzekile, ngokuvamile enze lokhu okulandelayo.

Bheka ukulungelela ukucwaninga njengomkhuba wonyaka ongu-12. Ungalindeli ukuphela konyaka. Qala ukuhlola okusisekelo ekuqaleni konyaka wezezimali, yabela abanini zonke izinkinga zonyaka odlule nazonke izindawo ezinengozi ephezulu, futhi ulandelele intuthuko emihlanganweni yabaphathi nekomidi lokucwaninga. Sebenzisa indlela yokucwaninga okuhlanzekile ehlelekile ukuze ukuvala kokuphela kwenyanga, i-Section 71, ukuhlanganiswa, ne-AFS yekuphela konyaka kuhambisane.
Qinisa ikhwalithi yokubika kwezezimali. Qiniseka ukuthi uhlu lwama-akhawunti luhambisana ne-mSCOA ngokuphelele, ukuthi yonke intengiso iqinisekiswa ekungeneni, nokuthi i-Section 71 ne-Section 72 zikhiqizwa ngemithombo yedatha efanayo ne-general ledger. Hlanganisa zonke ama-akhawunti abalulekile ngaphambi kokuthumela futhi ulotshwe inqubo.
Qinisa imali engenayo nokuqoqwa. Budgeta izinga lokuqoqwa elingafezeka. Tshala ekunembeni kokukhokha, ukulawula ukoleka, nokulawulwa kwabahluphekayo. Inombolo ye-R427.7 billion yesikweletu sabathengi iwuphawu: ukulawulwa kwemali engenayo kufanele kube yinto ebalulekile, hhayi umcabango wokugcina.
Phogela iziphumo. Qalisa izinqubo zokudisiplina nokubuyisa ngezindleko ezingemthethweni nokungathobeli. Bonisa ukuthi inhlangano ithatha ukuziphendulela ngokujabulisayo.
Tshala emakhonweni nasezinhlelweni. Qeqesha abasebenzi nge-MFMA, mSCOA, nezidingo zokulawula kwangaphakathi. Lapho izinhlelo sezindala noma zehlukene, hlola izixazululo ezakhelwe ezimali zezifundazwe zaseNingizimu Afrika futhi eziphoqa ukuthobela ngomklamo.

Ubugugu Bungasiza Kanjani

Ubugugu abungathengi indawo yobuholi obuhle noma abantu abanamakhono, kodwa bunganciphisa ukungqubuzana okuholela ezinkingeni zokucwaninga.

Izinhlelo ezihambisana ne-mSCOA. Isoftewe ephoqa uhlu lwama-akhawunti lwe-mSCOA nokuhlanganiswa kwesigaba okuvumelekile uvinjelisa iningi lamaphutha okuhlukanisa aholela ukushoda okubalulekile. Lapho yonke intengiso iqinisekiswa ekungeneni, i-general ledger nemibiko ye-Section 71 iyavumelana futhi ithobela ngomklamo.
I-Section 71 ne-Section 72 ezenzakalelayo. Lapho imibiko yenyanga nephakathi nonyaka ikhiqizwa kusuka kuledari efanayo ephakela i-AFS, amaphutha okuhlanganiswa nengozi yokuthumela sekudlule wehla. Abasebenzi bezezimali bangagxila ekuhlaziyeni nasekulawuleni esikhundleni sokushintsha kabusha ngesandla nokuhlanganisa ama-spreadsheet.
Imali engenayo nokukhokha okuhlanganisiwe. Izinhlelo ezixhumanisa ukukhokha, ukulawula ukoleka, ne-general ledger zithuthukisa ukunemba kokwamukelwa kwemali engenayo nokuthembeka kwedatha yokuqoqwa. Lokho sekela kokubili ubujamo obungcono nokuncipha kwezinkinga zokucwaninga ngemali engenayo.
Izindlela zokucwaninga nokulotshwa. Izinhlelo ezigcina izindlela zokucwaninga ezicacile zokugunyazwa, ukuhlanganiswa, nokuhlukaniswa kwesigaba zenza kube lula ukuphendula izicelo ze-uMcwaningimabhuku-Jikelele nokubonisa ukuthi izilawuli ziyasebenza.

Isoftewe eyakhelwe amakhansela aseNingizimu Afrika ingasekela uhlu lwama-akhawunti oluhambisana ne-mSCOA, ukubika kwe-Section 71 ne-Section 72, neziyalo eziphakela ukuthobela i-MFMA. Kumakhansela abuza ukuthi bangenza yini ngokwehlukile ngemva komkhakha wokucwaninga oyunzima, impendulo iqala ngokuhlola okuqotho, uhlelo olucacile, nezinhlelo ezisekela hhayi eziphazamisa ukuthobela.

Isiphetho

Imiphumela yokucwaninga kwezifundazwe ka-uMcwaningimabhuku-Jikelele ka-2022-23 nomlayezo embikweni ojwayelekile we-2023-24 icacile: intuthuko ihamba kancane, futhi izindikimba ezifanayo ziyalawula. Ikhwalithi yokulawulwa kwezezimali, ukulethwa kwesevisi nolwazi lokusebenza, ukulawula kwangaphakathi, nokulawula iziphumo kuholela iningi lokutholakala. Izinombolo — ukucwaninga okuhlanzekile oku-34, unqualified with findings e-110, qualified e-90, adverse e-6, disclaimed e-14, neringa lokuqoqwa le-72.9% ngokumelene nebudgeti be-94.8% — zibonisa izinselelo zesistimu, hhayi umhlola omubi.

Amakhansela afisa ukuthuthuka kufanele abheke ukulungelela ukucwaninga njengento ebalulekile unyaka wonke, alungise izimbangela eziyisisekelo ekubikeni nase-mail engenayo, futhi aqinise ubuholi. Ukuze uthole ukuholelwa okuningiliziwe, bheka umhlahlandlela wokuthola ukucwaninga okuhlanzekile kwedolobha, uhlu lokuhlola ukucwaninga okuhlanzekile kwe-2026, nomhlahlandlela wemigomo ye-GRAP yamakhansela. Ukuze ubone ukuthi u-Dolobha usiza kanjani amakhansela ukukhiqiza imibiko ye-Section 71 ne-Section 72 ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso nokuxhasa umphumela wokucwaninga obengcono, hlola u-Dolobha.