Amaphutha Avamile Okuhlukanisa i-mSCOA: Ama-15 Adonsa Okutholakala

Amaphutha okuhlukanisa i-mSCOA aphakathi kwezimbangela eziyinhloko zemibono yokucwaninga e-qualified nase-adverse emakhansela aseNingizimu Afrika. Lapho imali engenayo noma izindleko ikodwa esigabeni esingalungile, noma lapho amasegimenti ashiywe ngaphandle noma esephelelwe isikhathi, izitatimende zezezimali zonyaka asisekho sibonise imbono yeqiniso neqiniso. U-uMcwaningimabhuku-Jikelele uhlola ukuthobela i-Municipal Standard Chart of Accounts futhi ubika ukushoda okubalulekile lapho ukuhlukaniswa kungalungile. Le ndatshana ilandelisa amaphutha ama-15 athile okuhlukanisa i-mSCOA amakhansela avame ukuwenza, kungani ngamunye udonsa okutholakala kuka-uMcwaningimabhuku-Jikelele, nokulungisa. Ukubhekana nalezi phutha kunciphisa ingozi yokugunyazwa kokucwaninga futhi kusekela indlela yokucwaninga okuhlanzekile kwedolobha.

Kungani ukuhlukaniswa kwe-mSCOA kubalulekile emiphumeleni yokucwaninga

I-Municipal Standard Chart of Accounts (mSCOA) ichaza amasegimenti ayisikhombisa okufanele yonke intengiso ithwale: into, umsebenzi, isikhwama, iprojekthi, isifundazwe, ivoti, nokubiza. Ukungahlukanisi kahle kusigaba noma yisiphi kwehlisa ukunemba kwemibiko ye-Section 71 yenyanga, imibiko ye-Section 72 yephakathi nonyaka, nezitatimende zezezimali zonyaka (AFS). Imibiko ka-uMcwaningimabhuku-Jikelele ngokujwayelekile icaphuna ukukhoda noma ukuhlukanisa kwesigaba okungalungile njengembangela yemibono e-qualified noma e-adverse. Ukuthola ukuhlukaniswa kulungile kusukela ekutholeni kuya ekubikeni ngakho kuyisisekelo sokuthola ukucwaninga okuhlanzekile kwedolobha.

Amaphutha ama-15 avamile okuhlukanisa i-mSCOA

Amaphutha alandelayo avela kaningi emibikweni ka-uMcwaningimabhuku-Jikelele. Ngamunye, sichaza iphutha, kungani liholela okutholakalayo, nesenzo sokulungisa. Isisekelo esiqinile sohlu lwama-akhawunti we-mSCOA, ukusebenza kokuhlukaniswa kwesigaba se-mSCOA, nencazelo yokuthi i-mSCOA iyini ngolimi olusobala kuzosiza iqembu lakho ukulivika.

1. Ukusebenzisa isigaba sento esingalungile sokutshalwa kwezimali vs izindleko zokusebenza

Iphutha: Izindleko zokutshalwa kwezimali (isb. ukuthenga izimoto, imishini, noma ingqalasizinda) zithunyelwe kusebenzisa amakhodi ento ahlobene nezindleko zokusebenza, noma ngokuchaseneyo. Izindleko zokusebenza ezifana nokulungisa noma okusetshenziswayo zikodwa njenge-capital.

Kungani kudonsa okutholakala kwe-AG: U-uMcwaningimabhuku-Jikelele ulindele ukuthi izindleko zokutshalwa kwezimali nezokusebenza zihlukaniswe ngokucacile ngokuhambisana ne-mSCOA ne-Generally Recognised Accounting Practice (GRAP). Ukuhlukaniswa kwento okungalungile kukhomba isitatimende sokusebenza kwezezimali ne-balance sheet (impahla vs izindleko), futhi kungaholela ekushodeni okubalulekile kwe-surplus/deficit namanani empahla.

Ukulungisa: Sebenzisa amakhodi ento we-mSCOA afanele ukuthenga i-capital (isb. ukuthenga i-PPE) nasezindleko zokusebenza (isb. ukulungisa, okusetshenziswayo, amaholo). Gcina imephu yezintengiso zakho ohlwini lwento losebenzayo futhi uqeqeshe abasebenzi emngceleni we-capital vs okuyisebenzi. Isoftewe ephoqa amakhodi ento avumelekile ngohlobo lwentengiso inciphisa le phutha emthonjeni.

2. Ukuhlukanisa ngokungalungile amaxhaso phakathi kwe-conditional noma unconditional (isigaba sesikhwama esingalungile)

Iphutha: Amaxhaso anemibandela (isb. i-MIG, equitable share enemibandela) arekhodiwe esikhwameni esingalungile, noma amaxhaso angenamibandela axutshwe namaxhaso anemibandela esikhwameni esisodwa ukuze imibandela ingalandelelwa.

Kungani kudonsa okutholakala kwe-AG: i-MFMA ne-National Treasury zidinga amaxhaso anemibandela ukuthi akhonjwe futhi asetshenziswe ngokuhambisana nemibandela. Ukunikezwa kwesigaba sesikhwama okungalungile kwenza kungenakwenzeka ukubonisa ukuthobela imibandela yamaxhaso futhi kuholela ekutholeni ukubika amaxhaso, futhi ezimweni ezibucayi, ukungathobeli.

Ukulungisa: Yabela ixhaso ngalinye esigabeni sesikhwama esifanele ngokwesakhiwo sakho sesikhwama esigunyaziwe nokuholelwa kwe-National Treasury. Qiniseka ukuthi amaxhaso anemibandela asezikhwameni (noma anamakhodi eprojekthi/ohlelo) avumela i-AG ukuqinisekisa ukuthobela umbandela. Hlanganisa imali engenayo yamaxhaso nezindleko ngesikhwama nephrojekthi kaningi.

3. Ukusebenzisa amakhodi “amanye” ajwayelekile esikhundleni sokuhlukanisa okuthile

Iphutha: Izintengiso zithunyelwe kumakhodi abamba konke afana “nemali engenayo enye,” “izindleko ezinye,” noma “eziningi” esikhundleni samakhodi ento nomsebenzi we-mSCOA athile asebenzayo.

Kungani kudonsa okutholakala kwe-AG: I-AG ne-National Treasury zithembela ekuhlukanisweni okuningiliziwe ukuze kuqhathaniswe futhi kuvele. Ukusebenzisa ngokweqile amakhodi “amanye” kwehlisa ukusebenza kwe-AFS nemibiko ye-Section 71 futhi ngokuvamile icaphuna ukubuthakathaka kokuhlukanisa okubalulekile.

Ukulungisa: Buyekezwa uhlu lwento nomsebenzi we-mSCOA futhi uphose yonke uhlobo lwentengiso umasipala wakho ayiphatha kukhodini ethile. Susa noma unciphise amakhodi “amanye”; lapho intengiso inempela ingenalo ukufana okucacile, lotsha isizathu futhi usebenzise ikhodi ethile eseduze. Qala imibiko yezikhathi ezithile “yokunye” ukusebenzisa futhi ulungise ukuthumela.

4. Ukungavuseleli isigaba seprojekthi lapho amaphrojekthi eqediwe noma avaliwe

Iphutha: Izindleko ziyaqhubeka zithunyelwa kumakhodi eprojekthi amaphrojekthi aqediwe, avaliwe, noma athathelwe indawo. Amasigaba amasha noma amaphrojekthi aphinde asebenzise amakhodi amadala ngaphandle kokuvalwa okufanele kwesigaba seprojekthi elidala.

Kungani kudonsa okutholakala kwe-AG: Ukubika okusekwe kuprojekthi (isb. amaxhaso anemibandela noma ohlelweni bezimali) kufanele kubonise isimo sangempela seprojekthi. Amakhodi eprojekthi ebolile noma okungalungile adonsa imibiko yeprojekthi futhi kwenza kungenakwenzeka i-AG ukuqinisekisa ukuthi amaphrojekthi axhaswe ngamaxhaso abalekiwe ngendlela efanele.

Ukulungisa: Gcina irejista yamaphrojekthi nesimo esicacile sokuvaliwe/okuvaliwe nezinsuku zokusebenza. Lapho iprojekthi iqediwe noma ivaliwe, yeka ukuthumela kulelo khodi leprojekthi futhi uhlukanise kabusha noma yimuphi ukuthumela okuyiphutha. Sebenzisa isigaba seprojekthi kuphela amaphrojekthi asebenzayo, achaziwe futhi uqiniseke ukuthi uhlu lwama-akhawunti lwakho luvuselelwa lapho amaphrojekthi evalwa.

5. Ukuxuba amasegimenti omsebenzi (isb. ubuholi vs izinsizakalo zomphakathi)

Iphutha: Izindleko noma imali engenayo inikezwa umsebenzi ongalungile — isibonelo, izindleko zensizakalo yomphakathi zikodwa kubuholi noma ekuphathweni, noma imali engenayo yamanzi ikodwa emsebenzini ohlukile.

Kungani kudonsa okutholakala kwe-AG: Ukubika kwesigaba somsebenzi kusetshenziselwa ukubonisa ukuthi isigaba ngasinye sesevisi sisebenzisa malini futhi sithola malini. Amakhodi omsebenzi okungalungile adonsa ukubika kwesigaba, ehlisa ukuqhathaniswa namanye amakhansela, futhi kungaholela ekushodeni okubalulekile enothini yesigaba.

Ukulungisa: Chaza imithetho ecacile yokuthi ikhodi yomsebenzi iphi isebenza uhlobo ngalunye lomsebenzi nomthombo wemali engenayo. Qeqesha ababambeli bebudgeti nabasebenzi bezezimali ekuhlukanisweni komsebenzi. Hlanganisa izinani zomsebenzi nezindaba (isb. umsebenzi wamanzi vs isikhwama samanzi) futhi uphenye ukwehluka. Sebenzisa uhlu lwama-akhawunti oluvimbela amakhodi omsebenzi avumelekile ngohlobo lwentengiso lapho kungenzeka.

6. Ukwehluleka ukusebenzisa isigaba sesifundazwe esifanele ngezindleko ezinsekwe e-ward

Iphutha: Lapho umasipala ebika nge-ward noma isifundazwe, izindleko (isb. ukusebenzisa kwabelwe i-ward, amaphrojekthi esifundazwe) zithunyelwe ngaphandle kwesigaba sesifundazwe esifanele noma nekhodi yesifundazwe okungalungile noma eyimfihlo.

Kungani kudonsa okutholakala kwe-AG: Ukubika kwezwe ngokuvamile kudingeka ukubika amaxhaso, ukugadwa kwekhansela, noma ukudalula komphakathi. Amakhodi esifundazwe angasekho noma okungalungile kwenza imibiko yezwe ingathembeki futhi kungadonsa okutholakala kokuphelela nokunemba kokudalula kwesigaba.

Ukulungisa: Khomba zonke izintengiso okufanele zithwale isigaba sesifundazwe (isb. ukabelwa kwe-ward, amaphrojekthi esifundazwe). Qiniseka ukuthi isigaba sesifundazwe siyindingo lezo zinhlobo zentengiso ohlelweni lwakho futhi abasebenzi bakhetha i-ward noma isifundazwe esifanele. Hlanganisa izinani zesifundazwe nemibiko yokabelwa kwe-ward futhi ulungise ukunikezwa okungalungile.

7. Ukunikezwa kwesigaba sokubiza okungalungile (izindleko ezingaqondile zabelwe amasentri ezindleko angalungile)

Iphutha: Izindleko ezingaqondile noma ezingaphezu (isb. i-IT, i-HR, izezimali) zabelwa isigaba sokubiza esingalungile noma isentri yezindleko, noma zingabelwa ngokungaguquki, ukuze ukubala kwezindleko zesevisi nokubala kwamatariff kungalungile.

Kungani kudonsa okutholakala kwe-AG: Isigaba sokubiza sisekela ukunikezwa kwezindleko nokubala kwezindleko okusekwe emisebenzini. Ukunikezwa okungalungile kudonsa ukuhlaziya kokubuyiswa kwezindleko futhi kungathinta ukulingana kwamatariff namaxhaso. I-AG ingabika ngokuthembeka kolwazi lwezindleko olusetshenziselwa ukuthenga nokubudgeta.

Ukulungisa: Lotsha indlela yakho yokunikezwa kwezindleko (isb. okhiye okunikezwayo ezinsizakalo ezelwe) futhi uyisebenzise ngokungaguquki. Sebenzisa isigaba sokubiza ukubeka izindleko ezingaqondile kumasentri ezindleko afanele noma emisebenzini. Buyekezwa ukunikezwa okungenani unyaka ngonyaka futhi uqiniseke ukuthi kuhambisana nendlela edalulwe ku-AFS.

8. Amaphutha okuhlukanisa imali engenayo (imali engenayo ye-exchange vs non-exchange)

Iphutha: Imali engenayo ye-exchange (isb. ukuthengisa amanzi, izilinganiso) ihlukaniswa njenge-non-exchange (isb. amaxhaso, amaxhaso), noma ngokuchaseneyo. Amakhodi ento yemali engenayo angahambelani nobunjalo bezezimali bentengiso.

Kungani kudonsa okutholakala kwe-AG: I-GRAP ne-mSCOA zidinga imali engenayo ukuthi ihlukaniswe ngendlela efanele njenge-exchange noma non-exchange. Ukuhlukaniswa okungalungile kuthinta inothi yemali engenayo, ukubika kwesigaba, futhi kungaholela ekushodeni okubalulekile nokungathobeli nohlaka lokubika.

Ukulungisa: Sebenzisa amakhodi ento we-mSCOA afanele uhlobo ngalunye lwemali engenayo: imali engenayo ye-exchange (izilinganiso, izindleko zesevisi, inzalo, njll.) vs non-exchange (amaxhaso, amaxhaso, iminikelo). Qeqesha abasebenzi bemali engenayo futhi uqiniseke ukuthi isistimu yakho yemali engenayo (ukukhokha, irejista yamaxhaso) iphakela i-general ledger ngikhodi yento nesikhwama elungile kusukela ekuqaleni.

9. Ukungahlukanisi izindleko ezihlobene nabasebenzi kumakhodi ento afanele

Iphutha: Amaholo, izinzuzo, inkokhelo yokushiya, noma ezinye izindleko zabasebenzi zithunyelwe ngaphansi kwamakhodi ajwayelekile noma okungalungile (isb. “ezinye izindleko”) esikhundleni samakhodi ento we-mSCOA athile ezindleko zabasebenzi (isb. umholo oyisisekelo, isikhathi esengeziwe, usizo lwezokwelapha, iminikelo yepensheni).

Kungani kudonsa okutholakala kwe-AG: Izindleko zabasebenzi ziyinto enkulu kuzezindleko zedolobha. Ukuhlukaniswa kwento okungalungile kudonsa i-AFS futhi kwenza kungenakwenzeka ukuqhathanisa izindleko zabasebenzi phakathi kwamakhansela noma ukuhlaziya isakhiwo sezindleko. I-AG ngokujwayelekile ihlola ukuthi izindleko zabasebenzi zihlukaniswe ngendlela efanele futhi zidalulwe.

Ukulungisa: Phosa zonke izigaba zamaholo (umholo oyisisekelo, izivumelwano, izinzuzo, ukushiya, njll.) kumakhodi ento we-mSCOA afanele. Qiniseka ukuthi isistimu yakho yamaholo noma i-HR ithumela ku-general ledger nekhodi yento (nomsebenzi, isikhwama) elungile. Hlanganisa izinani zamaholo ne-ledari ngento futhi ulungise noma yimuphi ukuthumela okuhlukaniswe kabi.

10. Ukusebenzisa izinhlobo zesikhwama ezingalungile ezinsizakalo ezi-ring-fenced

Iphutha: Imali engenayo noma izindleko zensizakalo e-ring-fenced (isb. amanzi, ugesi, indle) irekhodiwe esikhwameni sokuphatha noma esinye isikhwama sesevisi, esikhundleni sesikhwama esikhethiwe se-ring-fenced.

Kungani kudonsa okutholakala kwe-AG: I-MFMA nomthetho wezezimali zedolobha zidinga amasikhwama a-ring-fenced ukuthi abalwe ngokwehlukile. Ukuxuba amasikhwama kudonsa izitatimende zesikhwama, kwehlisa ukuhlaziya kwetariff nokubuyiswa kwezindleko, futhi kungaholela ekutholeni ukungathobeli.

Ukulungisa: Phogela imithetho yesigaba sesikhwama ukuze yonke imali engenayo nezindleko zensizakalo e-ring-fenced ithunyelwe esikhwameni esifanele. Ungavumeli imali engenayo yamanzi noma izindleko zikagesi, isibonelo, ukuthi zithunyelwe esikhwameni sokuphatha ngaphandle kokuba kukhona ukudlulisa okulotshiwe, okugunyaziwe. Hlanganisa isikhwama ngasinye ne-mail engenayo nezindleko ezilindelwe futhi uphenye ukunikezwa okungalungile.

11. Izindleko zeprojekthi ye-capital ezingaxhunyaniswanga nesigaba seprojekthi esifanele

Iphutha: Izindleko emaphrojekthini e-capital (isb. ingqalasizinda) zithunyelwe ngaphandle kwesigaba seprojekthi noma nekhodi yeprojekthi engalungile noma ejwayelekile, ukuze ukubika ezingeni leprojekthi kungahambelani nokusebenzisa kwangempela.

Kungani kudonsa okutholakala kwe-AG: Amaphrojekthi e-capital, ikakhulukazi lawo axhaswe ngamaxhaso anemibandela, kufanele alandelelwe ku-ledari. Amakhodi eprojekthi angasekho noma okungalungile avimbela i-AG ukuqinisekisa ukuthi imibandela yamaxhaso ihlangabezanisiwe nokuthi ukubika kweprojekthi kunembile.

Ukulungisa: Dinga isigaba seprojekthi esivumelekile kuzo zonke izindleko zeprojekthi ye-capital. Gcina uhlu lwamaphrojekthi namakhodi ahlukile futhi uqiniseke ukuthi ukuthenga nezikokhelo zamaphrojekthi zisebenzisa ikhodi yeprojekthi efanele. Hlanganisa izindleko zeprojekthi nerejista yamaphrojekthi nasezinhlelweni zokubika amaxhaso.

12. Ukulungisa nokugcina vs ukuthuthukiswa kwe-capital — ukuhlukaniswa okungalungile

Iphutha: Ukulungisa nokugcina (izindleko zokusebenza) kuyi-capital, noma ukuthuthukiswa kwe-capital (isb. ukuthuthukisa okunweba impilo esebenzayo noma amandla) kuyindleko njengokulungisa. Into nokwelashwa kwempahla akuvumelani ne-GRAP ne-mSCOA.

Kungani kudonsa okutholakala kwe-AG: Umngcele phakathi kwe-capital nenzeko uhlolwa yi-AG. Ukuhlukaniswa okungalungile kuthinta kokubili isitatimende sokusebenza kwezezimali ne-balance sheet (impahla nokuncipha) futhi kuyimbangela evamile yokushoda okubalulekile.

Ukulungisa: Sebenzisa umthetho ocacile we-capital vs ukulungisa: ngokujwayelekile, ukulungisa nokugcina nsuku zonke kuyindleko; ukushintsha noma ukuthuthukisa okunweba impilo noma kwandisa amandla kuyi-capital. Qeqesha abasebenzi futhi uqiniseke ukuthi amakhodi ento afanele (nokwamukelwa kwempahla, lapho kusebenza) asetshenziswa. Lotsha izinqumo ezibalulekile ze-AG.

13. Izindleko eziqediwe nezindleko ezi-accrual ezingahlukaniswanga ngendlela efanele

Iphutha: Ama-prepayment (isb. umshwalense, ukubhalisa) noma ama-accrual (isb. ukushiya, izinsizakalo ezitholiwe kodwa ezingakafakwa engekhona) awahlukaniswanga ngento, umsebenzi, noma isigaba sesikhwama esifanele, noma athunyelwe ku-suspense noma ama-akhawunti angalungile.

Kungani kudonsa okutholakala kwe-AG: Ama-prepayment nama-accrual akha ingxenye yesitatimende sesimo sezezimali futhi kufanele ahlukaniswe ngendlela efanele ukuze i-AFS iphelele. Ukunikezwa kwesigaba okungalungile noma okungasekho kungaholela ekushodeni okubalulekile kwezimpahla/izikweletu zamanje nasekwamukelweni kwezindleko.

Ukulungisa: Qiniseka ukuthi amajenali e-prepayment ne-accrual asebenzisa umqondo wesigaba ofanayo (into, umsebenzi, isikhwama) nezindleko noma imali engenayo engaphansi. Yabela kusentri yezindleko nesikhathi esifanele. Hlanganisa ama-prepayment nama-accrual namashidi asekelayo futhi uqiniseke ukuthi awashiywa ema-akhawunti “e-suspense” ajwayelekile ekupheleni konyaka.

14. Ukudlulisa phakathi kwamadipatimendi ngaphandle kokususa okufanele

Iphutha: Ukudlulisa phakathi kwamadipatimendi, amasikhwama, noma amasentri ezindleko kurekhodiwe ngendlela ephindaphindayo imali engenayo noma izindleko, noma ama-entries okususa adingekayo ukubika kweqembu noma kwesigaba angasekho noma angalungile.

Kungani kudonsa okutholakala kwe-AG: Ukudlulisa phakathi kwedipatimendi noma phakathi kwamasikhwama kufanele kususwe noma kuboniswe ngendlela efanele ukuze izinombolo ezihlanganisiwe zingabi zandisiwe. Ukwehluleka ukususa noma ukuhlukanisa ngendlela efanele kuholela ekushodeni okubalulekile ekubikeni kwesigaba nesikhwama.

Ukulungisa: Chaza imithetho ecacile yokuthi ukudlulisa kwangaphakathi kukodwa kanjani (isb. amakhodi ento athile okudlulisa) futhi uqiniseke ukuthi ama-entries okususa athunyelwe lapho kudingeka ukubika okuhlanganisiwe. Hlanganisa izinani zokudlulisa phakathi kwamadipatimendi/amasikhwama futhi ulotsha indlela yokususa ye-AG.

15. Ukwehluleka ukuhlukanisa kabusha izinto lapho imithetho ye-mSCOA ivuselelwa

Iphutha: National Treasury ivuselela isakhiwo se-mSCOA (amakhodi amasha, amakhodi aqanjwe kabusha noma asuselwe), kodwa umasipala uyaqhubeka esebenzisa amakhodi amadala noma engakaphosi idatha ekhona esakhiweni esisha.

Kungani kudonsa okutholakala kwe-AG: Ukuthobela i-mSCOA kusho ukusebenzisa isakhiwo samanje, eshicilelwe. Ukusebenzisa amakhodi athathelwe indawo ukungathobeli futhi kungabangela ukwehluleka ukuhlanganisa ne-Section 71 namathebula e-AFS, okuholela ekutholeni okubalulekile.

Ukulungisa: Ugade ama-circulars e-National Treasury nokuvuselelwa kwe-mSCOA. Lapho uhlu lwama-akhawunti luvuselelwa, vuselela isistimu yakho, uphose amakhodi amadala kwezamasha, futhi uhlukanise kabusha izinani zesikhathi esedlule uma kudingeka. Qala ukuhlaziya igebe ngemva kokuvuselelwa ngakunye futhi uqeqeshe abasebenzi ezinguquko. Isoftewe egcinwa ukuvuselelwa kwe-mSCOA inciphisa ingozi yokwehla emuva.

Isoftewe ethobela i-mSCOA inciphisa kanjani amaphutha okuhlukanisa

Iningi lamaphutha okuhlukanisa i-mSCOA lawo ayenzeka ngoba izintengiso zithathwa ngesandla ngaphandle kokuqinisekiswa ngokumelene nesigaba samanje nokuhlanganiswa kwamakhodi. Isoftewe yedolobha ethobela i-mSCOA ikubhekana nalokhu ngakwakha uhlu lwama-akhawunti nezimithetho yokuqinisekisa ohlelweni: ukuhlanganiswa kwesigaba okungavumelekile kwenqatshelwa ekungeneni, amasegimenti ayindingo aphoqwa ezinhlobo zentengiso ezifanele, nemibiko ikhiqizwa kusuka edathini efanayo ehlukanisiwe ephakela i-general ledger ne-Section 71.

Lokho akususi isidingo sabasebenzi abaqeqeshwe nezinqubo ezi cacile, kodwa uvinjela uhlobo olukhulu lwamaphutha ngokunye avela kuphela ekupheleni konyaka noma ngesikhathi sokucwaninga kuka-uMcwaningimabhuku-Jikelele. Amakhansela ahlanganisa imigomo ecacile, ukuqeqeshwa kwesigaba, nezinhlelo eziphoqa amakhodi avumelekile basemdleni ongcono ukuthuthukisa imiphumela yokucwaninga futhi ahlangabezane nezidingo zokubika zokuthobela i-MFMA.

Isifinyezo

Amaphutha ama-15 avamile okuhlukanisa i-mSCOA ngaphezulu angavinjelwa ngemigomo ecacile, ukuqeqeshwa, nezinhlelo ezifanele. Ukubhekana nawo ngohlelo kunciphisa ingozi yokutholakala kuka-uMcwaningimabhuku-Jikelele futhi kusekela inhloso yokucwaninga okuhlanzekile. Ukuze uthole uhlaka ngokwayo, bheka umhlahlandlela wohlu lwama-akhawunti we-mSCOA, ukuhlukaniswa kwesigaba se-mSCOA kuchazwe, nomhlahlandlela wokuthi i-mSCOA iyini ngolimi olusobala; ukuze ulungele ukucwaninga, bheka indlela yokuthola ukucwaninga okuhlanzekile kwedolobha. Ukuze ubone ukuthi ipulatifomu eyodwa ingasiza kanjani umasipala wakho ukunciphisa amaphutha okuhlukanisa i-mSCOA nokukhiqiza imibiko ye-Section 71 ne-Section 72 kusukela emthonjeni owodwa weqiniso, hlola u-Dolobha.