Uhlu Lokuhlola Ukucwaninga Okuhlanzekile 2026 | Amaphuzu ama-50

Emkhakheni wokucwaninga we-2022-23, amakhansela angama-34 kuphela kwawo angama-257 aseNingizimu Afrika athole ukucwaninga okuhlanzekile. Igebe phakathi komphumela ohlanzekile nombono o-qualified noma o-adverse ngokuvamile akuyona incwadi eyodwa ekhona; yizigebe eziningi ezincane ezitatimendeni zezezimali, ukuthobela, ukubika ukusebenza, nasekulawuleni kwangaphakathi. Ukuqonda imiphumela yamuva yokucwaninga kwezifundazwe ka-uMcwaningimabhuku-Jikelele kusiza ukugxila umzamo lapho okutholakalayo kuphinda.

Uhlu lokuhlola ukucwaninga okuhlanzekile lwedolobha lwe-2026 lungenye yezinto ezingasebenziseka kakhulu eqembu lakho lezezimali elingalisebenzisa ngaphambi kokuzibandakanya kuka-uMcwaningimabhuku-Jikelele. Sebenzisa lolu hlu lwamaphuzu ama-50 okuhlola ukucwaninga okuhlanzekile ukuze uqinisekise isigaba ngasinye iqembu lokucwaninga lizolinga, futhi usebenze kuso izinyanga ngaphambi kokuphela konyaka ukuze kungashiywa lutho kungahle. Ukuze uthole indlela ebanzi namagxathu ka-uMcwaningimabhuku-Jikelele, bheka umhlahlandlela wethu wokuthola ukucwaninga okuhlanzekile kwedolobha. Ukuze uthole isisekelo somthetho, bheka imigomo yokuthobela i-MFMA ye-2026.

1. Izitatimende Zezezimali (Izinto 1-15)

Lezi zinto zihlanganisa ikhwalithi nokuphelela kwezitatimende zakho zezezimali zonyaka (AFS), ukuhambisana ne-mSCOA ne-GRAP, namarekhodi asekelayo u-uMcwaningimabhuku-Jikelele azothembela kuwo.

• 1. Uhlu lwama-akhawunti luhambisana ngokuphelele nesakhiwo sesigaba samanje se-mSCOA namakhodi esigaba; akukho makhodi adlulile noma angathobeli asasebenziswa.
• 2. Yonke imali engenayo ebalulekile yamukelwa ngokuhambisana ne-GRAP 9 (Imali engenayo evela ezentengiso) ne-GRAP 23 (Imali engenayo evela ezentengiso ezingelona uxhaso); ukuhlukaniswa phakathi kwentengo nokungelona uxhaso kulotshwe.
• 3. Irejista yempahla iphelele, ihambisane ne-general ledger, futhi ifaka yonke impahla ebalulekile, izimiso neziphathini nokuhlukaniswa okulungile nokuhlukaniswa kwesigaba.
• 4. Ukuncipha nokuncishwa kwenani kubalwa kusebenzisa izimpilo eziwusizo nezindlela ezifanele; izimpilo eziwusizo nezinani zokugcina zibuyekezwe futhi zilotshwe.
• 5. Izinhlelo (isb. inkokhelo yokushiya, izimangalo zomthetho, ukubuyisela) zamukelwa futhi zilinganiswa ngokuhambisana ne-GRAP 19; izibalo zokusekela nezinqumo zisefayilini.
• 6. Isitatimende sokuhamba kwemali silungiselelwa ngokuhambisana ne-GRAP 2; ukuhamba kwemali okuyisebenzi, okutshalwa kwezimali, nokuxhasa kwezezimali kuhlukaniswe ngendlela efanele futhi kuhambisana nesitatimende sesimo sezezimali.
• 7. Zonke izinothi zokudalula ze-AFS ezidingekayo zikhona futhi ziphelele; imigomo yokubalwa ichaziwe futhi isetshenziswa ngokungaguquki nonyaka odlule.
• 8. Amathuluzi ezezimali (okuthenjwayo, ukutshalwa kwezimali, okukhokhelwayo, ukuboleka) ahlukaniswa futhi alinganiswa ngokuhambisana ne-GRAP 104; ukuncishwa kokuthenjwayo (ukulahlekelwa okulindelwe kwekredithi) kusetshenziswa lapho kudingeka.
• 9. Impahla engakhiqizi imali ihlolwe ukuncishwa (GRAP 21) lapho kunezinkomba; ukulahlekelwa kokuncishwa kwamukelwa futhi kudalulwa.
• 10. Impahla engabonakali (isb. isoftewe) yamukelwa futhi incishwa ngokuhambisana ne-GRAP 102; ukwelashwa kwe-capital vs expense kulotshwe futhi kuqhubeke.
• 11. I-AFS ihambisana ne-general ledger engaphansi nasezibikweni ze-Section 71 zonyaka; umehluko obalulekile uchazwa futhi uxazululwa.
• 12. Izinombolo zokuqhathanisa zesikhathi esedlule zichazwe ngendlela efanele noma noma yimuphi ukubuyiswa kudalulwa ngokuhambisana ne-GRAP 3.
• 13. Ukuzibophezela nokungabonakali kudalulwa ezinothini lapho kudingeka; amashidi asekelayo ayatholakala ukucwaninga.
• 14. Izintengiso nezinani ezihlobene nabanye zikhonjwa, zilinganiswa, futhi zidalulwa ngokuhambisana ne-GRAP 20.
• 15. Isitatimende sokusebenza kwezezimali, isitatimende sesimo sezezimali, nesisitatimende sezinguquko ezinothi eziphelele futhi ziyaphambuka; izinothi zixhuma ezitatimendeni eziyinhloko.

Ukuze uthole ukusebenzisa okuningiliziwe kohlelo lokubalwa, bheka umhlahlandlela wethu wemigomo ye-GRAP yamakhansela.

2. Ukuthobela (Izinto 16-30)

Lezi zinto zihlanganisa izibopho ze-MFMA, ukulawulwa kokuhlinzeka, ukubika kwe-mSCOA, nezikhathi zokubika phakathi nonyaka u-uMcwaningimabhuku-Jikelele azihlola ukuthobela.

• 16. Ibudgeti yonyaka yabekwa futhi yamukelwa ngaphakathi kwesikhathi se-MFMA; ubufakazi bokubekwa nesisombululo sekhansela bisefayilini.
• 17. Izindleko zingaphakathi kwebudgeti egunyaziwe; ukuvumelana kusetshenziswe kuphela lapho kuvunyelwe yi-MFMA nemithetho ye-Treasury.
• 18. Imibiko yenyanga ye-Section 71 ithunyelwe ku-National Treasury nase-Treasury yesifundazwe esifanele ngesikhathi sonke izinyanga zonyaka wezezimali.
• 19. Imibiko ye-Section 71 ilungiselelwa kusuka emthonjeni owodwa wedatha ne-general ledger; ukuhlanganiswa phakathi kwe-Section 71 ne-AFS kuqediwe futhi kulotshwe.
• 20. Umbiko we-Section 72 waphakathi nonyaka wabekwa ekhansela futhi wathunyelwa ngaphakathi kwesikhathi esidingekayo; umbiko uyavumelana namarekhodi angaphansi.
• 21. Umthetho wokulawulwa kokuhlinzeka (SCM) nezindela zisekhona, zivuselelwe, futhi zihambisana neMunicipal Supply Chain Management Regulations.
• 22. Konke ukuthenga ngaphezu kwezinkambiso ezifanele kwalandela inqubo edingekayo (ukubidisha okuncintisayo, ama-quotation, noma ukwehluka okugunyaziwe); ukulotshwa kuphelele futhi kufayilwe.
• 23. Amakomidi okubidisha adalwa futhi asebenza ngokuhambisana nemithetho ye-SCM; imizuzu nokumenyezelwa kwenhloso kuyatholakala.
• 24. Irejista yezivumelwano ivuselelwe; zonke izivumelwano eziyinhle zirekhodiwe nabahlanganyeli, amanani, nezinsuku zokuphela.
• 25. Izindleko ezingagunyaziwe, ezingemthethweni, neziyize neziyize zikhonjwe, zibikiwe ekhansela, futhi ziphathwe ngokuhambisana nezidingo ze-MFMA.
• 26. Ukuhlukaniswa kwe-mSCOA kusetshenziswe ngokungaguquki kwemali engenayo, izindleko, nezinhlobo ze-balance sheet kuzo zombili imibiko yonyaka nase-AFS.
• 27. Imigomo yokulawula ukoleka nabahluphekayo ise khona futhi isetshenziswa; ukuqoqwa kwemali engenayo nokushiya kuhambisana nomthetho nebudgeti.
• 28. Ukubhanga nokutshala kwezimali kuthobela imithetho ye-Treasury; akukho ma-akhawunti noma ukutshala okuvunyelwe.
• 29. Imihlangano yekhansela nekomidi lekhansela lapho izindaba zezezimali zagunyazwa ilotshwe ngendlela efanele; izisombululo ziyalandeleka ukuze ziqalise.
• 30. Zonke izindleko zomthetho nezithumelo ezidingekayo yi-National Treasury noma i-Treasury yesifundazwe unyaka zithunyelwe ngesikhathi.

3. Ukubika Ukusebenza (Izinto 31-40)

Lezi zinto zihlanganisa i-Service Delivery and Budget Implementation Plan (SDBIP), Umbiko Wokusebenza Kwonyaka (APR), nobufakazi u-uMcwaningimabhuku-Jikelele azocela ulwazi lokusebenza.

• 31. I-SDBIP yagunyazwa futhi yashicilelwa ngaphakathi kwesikhathi esidingekayo; ihambisana nebudgeti ethathiwe ne-IDP.
• 32. Zonke izinkomba ze-SDBIP zichazwe ngokucacile, zilinganiseke, futhi zinezinhloso eziqinisekisekayo unyaka.
• 33. Idatha yokusebenza iqoqwa futhi irekhodiwe unyaka wonke; ukuziphendulela kwesinkomba ngasinye kunikezwa futhi kulotshwe.
• 34. I-APR ilungiselelwe futhi ibonisa ukusebenza kwangempela ngokumelene ne-SDBIP; izinhloso nokwangempela kuchazwe ngokucacile futhi kuyavumelana ne-SDBIP.
• 35. Amafayela obufakazi akhona kwesinkomba ngasinye sokusebenza okubalulekile; ubufakazi banele ukusekela okwangempela okubikiwe (isb. amasampula emibiko, amarejista, ukuphrinta kwesistimu).
• 36. Akukho zinkomba zokusebenza eziyinhle ezingasekho noma ezingabikiwe ku-APR; izincazelo zokungafezi zinikezwa lapho kusebenza.
• 37. I-APR ibuyekezwe futhi yagunyazwa uMunicipal Manager futhi yabekwa ekhansela ngaphakathi kwesikhathi esidingekayo.
• 38. Ulwazi lokusebenza ku-APR luyahambisana noma luyavumelana noma yimuphi umbiko wokulawula noma izinhlelo osekelayo.
• 39. Ukuqinisekisa ikhwalithi noma ukubuyekezwa kwangaphakathi kwedatha yokusebenza kwenziwe ngaphambi kokuqedwa kwe-APR.
• 40. Ikomidi lokucwaninga ibingelelwe nge-APR nenqubo yokulawula ukusebenza; noma yiziphi izinkinga zixazululiwe.

4. Ukulawula Kwangaphakathi (Izinto 41-50)

Lezi zinto zihlanganisa indawo yokulawula: ukuhlukaniswa kwemisebenzi, ukulawula kwe-IT, ubuholi, nokulotshwa u-uMcwaningimabhuku-Jikelele akuhlola ngokubuthakathaka okubalulekile.

• 41. Ukuhlukaniswa kwemisebenzi kulotshwe futhi kusetshenziswa ezinqubweni ezinengozi ephezulu (isb. izinkokhelo, amarekhodi, ukuhlanganiswa, ukushintsha kwedatha ephambili); akekho umuntu oyedwa olawula inqubo ukugcina ukuya ekugcineni lapho kungafanele.
• 42. Ukuhlanganiswa kwebhange kwenziwa futhi kubuyekezwe nyanga zonke; izinto zokuhlanganisa ziphenywa futhi zikhishwe ngaphakathi kwesikhathi esivumelene.
• 43. Ukuhlanganiswa kwabakweletwayo nabakweletwayo (kuhlanganise abakweletwayo bezilinganiso nesevisi) kwenziwa futhi kubuyekezwe; ukuguga nokulandela kulotshwe.
• 44. Izilawuli ze-IT ezijwayelekile (ukufinyelela, ukulawula ukushintsha, ukusinda nokubuyisela) zisekhona futhi zilotshwe; amalungelo okufinyelela abuyekezwa ngezikhathi ezithile.
• 45. Ikomidi lokucwaninga idalwe ngendlela efanele, ihlangana njengoba kudingeka, futhi inokugadwa okulotshiwe kokucwaninga kwangaphakathi, ingozi, nokubika kwezezimali.
• 46. Irejista yezingozi ivuselelwe; izingozi eziyinhle zezezimali nezokusebenza zikhonjwa, zihlolwa, futhi zixhunywe ezilawulini zokunciphisa.
• 47. Uhlelo lokucwaninga kwangaphakathi lisekelwe; okutholakele kubikiwe ekomidini lokucwaninga nabasebenzi; izinkinga eziyinhle zinezinhlelo zesenzo ezinabanini nezinsuku.
• 48. Imigomo ebalulekile (izezimali, SCM, ukulawulwa kwempahla, ukulawula ukoleka, njll.) ilotshwe, igunyazwe, idlulisiwe, futhi itholakala kubasebenzi.
• 49. Ukulawulwa kwemibhalo nokufayila (i-elektroniki noma i-hybrid) kuhlelekile ukuze ubufakazi bokucwaninga butholakale ngokushesha; akukho imibhalo ebalulekile ekhona noma engatholakali.
• 50. Okutholakele kuka-uMcwaningimabhuku-Jikelele nonyaka odlule namaphuzu enewadi yabasebenzi kuxazululiwe; ukulungisa kulotshwe futhi kungabonakaliswa kubacwaningi bonyaka wanamuhla.

Ukusebenzisa lolu hlu lokuhlola ukucwaninga okuhlanzekile

Sebenzisa lolu hlu lokuhlola ukucwaninga okuhlanzekile njengombhalo ophilayo: yabela abanini isigaba ngasinye, chofoza izinto njengoba ziqinisekiswa, futhi ukhuphise noma yiziphi izigebe ngaphambi kokuthi ukucwaninga kuqale. Ukuhlanganisa uhlu olunomkhuba nokuthobela i-MFMA okuqinile nokusebenzisa i-GRAP okulungile kubeka umasipala wakho esimweni esiqinile kakhulu somphumela wokucwaninga okuhlanzekile.

Bona ukuthi u-Dolobha usiza kanjani amakhansela ukukhiqiza imibiko ye-Section 71 ne-Section 72 ethobela i-mSCOA kusukela emthonjeni owodwa weqiniso futhi ugcine izitatimende zezezimali zihambisana nohlu lokuhlola — hlola ipulatifomu.