Amazinga e-GRAP Wamakhansela: Umhlahlandlela Wokusebenzisa Osebenzisekayo

Emkhakheni wokucwaninga kwamakhansela we-2022–23, imiphumela yokucwaninga kwamasipala ka-uMcwaningimabhuku-Jikelele yakhombisa ukuthi amakhansela amaningi aseNingizimu Afrika asahlangabezana nokusebenzisa okulungile kwe-Generally Recognised Accounting Practice (GRAP). Impahla echazwe kabi, ukudalula okungaphelele, nezinqubomgomo zezimali ezingaguquki ziphakathi kokutholakala okuphindaphindwayo okuholela emibonweni e-qualified noma e-adverse. Kwama-CFO amakhansela nabasebenzi bezezimali, amazinga e-GRAP wamakhansela akukho ngokuzikhethela: uhlaka lokubika i-Municipal Finance Management Act (MFMA) ne-National Treasury abalindelayo ngezitatimende zezezimali zonyaka. Lolu hlaka luchaza ukuthi i-GRAP iyini, kungani kubalulekile amakhansela, amazinga ani asebenza kakhulu, i-GRAP ihluke kanjani ku-IFRS, nokuthi ungasebenzisa kanjani futhi ugcine ukuthobela i-GRAP emprakthiseni — kuhlanganise ukuthi isoftewe yezezimali yomasipala efanele ingasekela kanjani ukusebenzisa okuqhubekayo nokutholakala okuncane kokucwaninga.

Iyini i-GRAP Futhi Kungani Ibalulekile Amakhansela?

I-Generally Recognised Accounting Practice (GRAP) iyisethi yamasilinganiso ezezimali izinhlangano zomphakathi zaseNingizimu Afrika okufanele ziwasebenzise lapho zilungisa izitatimende zezezimali zonyaka. Ikhishwa yi-Accounting Standards Board (ASB), esebenza ngaphansi kwe-Financial Reporting Standards Council. I-GRAP iyilinganiso lesektara yomphakathi elingana ne-IFRS (International Financial Reporting Standards) esetshenziswa esektarini yangasese. Lapho i-IFRS ibhalelwe izinhlangano ezinenzuzo njengenhloso, i-GRAP ibhalelwe izinhlangano ezingenenzuzo njengenhloso yazo ezinhloko — kuhlanganise iminyango kazwe neyesifundazwe, izinhlangano zikahulumeni, namakhansela namabhizinisi omasipala.

Kwamakhansela, i-GRAP ibalulekile ngezizathu ezintathu eziyinhloko.

Isidingo somthetho. I-MFMA ne-Municipal Budget and Reporting Regulations zidinga ukuthi izitatimende zezezimali zonyaka zilungiselelwe ngokuhambisana namasilinganiso ezezimali ajwayelekile aqashelwayo. Emprakthiseni, lokho kusho i-GRAP. Ukungathobeli kukwehluleka kokubika nokutholakala kokuthobela u-uMcwaningimabhuku-Jikelele azophakamisa.

Ukuqhathaniseka nokwethenjelwa. Lapho umasipala ngamunye esebenzisa uhlaka lwezezimali olufanayo, izitatimende zezezimali zingaqhathaniswa phakathi kwamakhansela futhi zihlanganiswe ezingeni lesifundazwe nelesizwe. I-AFS ethembekayo isekela ukugadwa amakhansela, i-National Treasury, nomphakathi; iphinde isekele ukuboleka, izicelo zezibonelelo, nokuhlela isikhathi eside.

Imiphumela yokucwaninga. I-AG ihlola ukuthi i-AFS ilungiselelwe yini ngokuhambisana nohlaka olusebenzayo. Ukusebenzisa okungalungile noma okungaphelele kwe-GRAP kuholela ekushodeni okubalulekile, emibonweni e-qualified noma e-adverse, nasekutholakaleni okuphindaphindwayo. Ukulungisa i-GRAP ngakho kuyisisekelo sokufinyelela ekucwaningeni okuhlanzekile kwedolobha.

Ngamagama amafushane: i-GRAP iyincwadi yemithetho yendlela amakhansela okufanele aqashele, alinganise, aveze, futhi adalule ngayo izintengiso nezehlakalo ezitatimendeni zezezimali. Ukuqonda nokusebenzisa ngendlela efanele kuyisibopho esiyinhloko somsebenzi wezezimali zomasipala.

Amazinga E-GRAP Abalulekile Amakhansela

Amakhansela adingeka ukusebenzisa isethi ephelele yamazinga e-GRAP afanelekile ezintengisweni nama-balance awo. Okulandelayo kuphakathi kokusetshenziswa kakhulu nokubangelwa kakhulu ekutholakaleni kokucwaninga. Kumboza ukuvezwa, ukuhamba kwemali, izinqubomgomo, impahla, izikweletu, nokudalula.

GRAP 1 — Ukuvezwa Kwezitatimende Zezezimali

I-GRAP 1 imisa ukwakheka nokuqukethwe okuphelele kwezitatimende zezezimali. Icacisa ukuthi isethi ephelele ye-AFS iqukathe ini: isitatimende sesimo sezezimali, isitatimende sokusebenza kwezezimali, isitatimende sozinguquko ezinothweni ezi-net, isitatimende sokuhamba kwemali, namanothi. Iphinde imise izinto zemigqa eziphansi nezidingo zokudalula zesitatimende ngasinye futhi idinga ukuthi izitatimende zezezimali ziveze ngokulinganayo isimo sezezimali, ukusebenza kwezezimali, nokuhamba kwemali yenhlangano. Amakhansela ashiyayo izitatimende ezidingekayo, asebenzisa amafomethi angalungile, noma ahluleke ukudalula ulwazi oludingekayo aphula i-GRAP 1. Lesi silinganiso siyisisekelo: uma ukuvezwa kungalungile, okusele ku-AFS kwehlisiwe.

GRAP 2 — Izitatimende Zokuhamba Kwemali

I-GRAP 2 idinga izinhlangano ziveze isitatimende sokuhamba kwemali esihlukanisa ukuhamba kwemali kusukela emisebenzini yokusebenza, yokutshala, neyokuxhasa ngezimali. Kwamakhansela, lokhu kusho ukuthi yonke imali etholiwe neekhokhelwayo kufanele ihlelwe ngendlela efanele. Amaphutha avamile ahlanganisa ukuhlukanisa kabi amaresidi ezibonelelo (okusebenza vs ukuxhasa ngezimali), ukuhlukanisa kabi izindleko ze-capital phakathi kokutshala nokusebenza, nokwehluleka ukuhlanganisa isitatimende sokuhamba kwemali nesitatimende sesimo sezezimali. Isitatimende sokuhamba kwemali sivame ukuhlolwa yi-AG ngoba amaphutha lapha angakhombisa izinkinga zokulawula noma zokuhlukanisa ezijulile.

GRAP 3 — Izinqubomgomo Zezezimali, Izinguquko Ezilinganisweni Zezezimali Namaphutha

I-GRAP 3 ibhekane nokukhetha nokusebenzisa izinqubomgomo zezezimali, izinguquko ezinqubomgomeni, izinguquko ezilinganisweni, nokulungisa amaphutha esikhathini sangaphambilini. Amakhansela kufanele amukele izinqubomgomo eziphumelela ulwazi olufanelekile noluthembekayo futhi azisebenzise ngokungaguquki. Lapho inqubomgomo ishintshwa (kuphela lapho idingwa yisilinganiso esisha noma lapho iphumelela ulwazi oluthembekayo), ushintsho kufanele usetshenziswe ngokubuyekeza nokudalulwa. Amaphutha esikhathini sangaphambilini kufanele alungiswe ngokubuyekeza. Emprakthiseni, okutholakala okuningi kokucwaninga kuvela ekusebenziseni okungaguquki kwezinqubomgomo minyaka ngeminyaka, noma ezinguqukeni ezingahlelekile ngaphandle kokudalula okufanele noma ukubika kabusha.

GRAP 17 — Impahla, Imishini Nezimpahla

I-GRAP 17 ilawula ukuqashelwa, ukulinganiswa, nokudalulwa kwempahla, imishini nezimpahla (PPE). Amakhansela aphethe inani elikhulu lengqalasizinda nezinye i-PPE: imigwaqo, amanethiwekhi amanzi nawamanzi angcolile, izakhiwo, izimoto, nezimpahla. Ngaphansi kwe-GRAP 17, izinto ze-PPE zilinganiswa ekuqaleni ngezindleko bese kuba ngokunciphiswa kwempahla ehlanganisiwe nokulimala noma kusebenziswa imodeli yokulinganiswa kabusha. Ukunciphiswa kufanele kube ngokuhlelekile phezu kwempilo esebenzayo; impilo esebenzayo namanani asele kufanele kubuyekezwe ngezikhathi ezithile.

Amarejista empahla kufanele aphelele futhi ahlanganise ne-AFS. Amarejista angaphelele, ukuhlukaniswa okungalungile (isb. ingqalasizinda ingahlukaniswanga lapho kudingeka), impilo esebenzayo engalungile, nokunciphiswa okusile noma okungalungile kuyimbangela evamile yemibono e-qualified. I-GRAP 17 ingesinye samasilinganiso abaluleke kakhulu amakhansela ngenxa yobungako bama-balance awo e-PPE.

GRAP 102 — Impahla Ezingabonakali

I-GRAP 102 isebenza kumpahla engabonakali njengesoftewe, amalayisensi, nezinye impahla engaphili. Amakhansela abeka i-capital isoftewe, izinhlelo ze-GIS, noma ezinye izinto ezingabonakali kufanele asebenzise i-GRAP 102 ukuqashelwa, ukulinganiswa (izindleko noma ukulinganiswa kabusha), ukuncishwa, nokudalula. Izinkinga ezivamile zihlanganisa ukubeka i-capital izindleko okufanele zibe yizindleko (isb. ezinye izindleko zentuthuko), izikhathi zokuncishwa ezingalungile, nokwehluleka ukuhlola izinto ezingabonakali ngokulimala lapho kunezinkomba. Ukuthola umngcele phakathi kwe-capital nezindleko kulungile kubalulekile kokubili i-GRAP 102 nase-ukuhlukaniswa kwe-mSCOA, okuthinta ukuthi izindleko zivela kanjani ku-AFS.

GRAP 21 — Ukulimala Kwempahla Engakhiqizi Imali

Amakhansela aphethe impahla eminingi engakhiqizi imali (isb. imigwaqo, amapaki, izakhiwo zokuphatha). I-GRAP 21 idinga ukuthi leyo mpahla ihlolwe ngokulimala lapho kunezinkomba zokuthi inani elithwalwayo lingase lidlule inani lesevisi elingabuyiselwa. Lapho ilimele, impahla kufanele ibhalwe phansi futhi ukulahlekelwa ngokulimala kuqashelwe. Ukwehluleka ukwenza ukuhlola ngokulimala lapho kunezinkomba, noma ukuqashela nokudalula ukulahlekelwa ngokulimala, kuyinkinga ephindaphindwayo ye-AG. Lesi silinganiso sibaluleke ikakhulukazi emva kwezehlakalo ezinciphisa ukusebenza noma amandla esevisi empahleni (isb. ukulimala, ukuphelelwa isikhathi, noma izinguquko ekusebenziseni).

GRAP 104 — Amathuluzi Ezezimali

I-GRAP 104 imboza ukuqashelwa, ukulinganiswa, nokudalulwa kwempahla yezezimali nezikweletu zezezimali. Amakhansela aphethe imali, ukutshalwa, abakweletwayo (kuhlanganise amanani nabathengi besevisi), nabakweletwayo; bangaba nokuboleka nokuqinisekisa. I-GRAP 104 idinga ukuhlukaniswa kuzigaba ezifanele, ukulinganiswa ngezindleko ezi-amortised noma inani elilinganayo njengoba kufanele, nokudalula okwanele kwingozi namanani alinganayo. Amaphutha avamile ahlanganisa ukuhlukaniswa okungalungile kwempahla yezezimali, ukulimala okunganele kwabakweletwayo (ukulahlekelwa kwesikweletu okulindelwe), nokudalula okusile noma okungaphelele. Njengoba abakweletwayo nemali kubalulekile kuma-balance sheet omasipala, i-GRAP 104 inomthelela ophezulu.

GRAP 25 — Izinzuzo Zabasebenzi

I-GRAP 25 ibhekane nezinzuzo zesikhathi esifushane (isb. amaholo, ikhefu), nezinzuzo zemva kokusebenza (isb. ipensheni nosizo lwezokwelapha), nezinye izinzuzo zesikhathi eside. Amakhansela anezibopho ezinkulu zezinzuzo zabasebenzi. Amaholo nezindleko zabasebenzi kufanele aqashelwe lapho isevisi yenikezwa; ikhefu kufanele libalwe; futhi izinhlelo zezinzuzo ezichaziwe (kuhlanganise amafemu epensheni nosizo lwezokwelapha lapho umasipala ethwala ingozi) adinga ukulinganiswa kwe-actuarial nokuqashelwa kwenothi e-net elichaziwe noma isikweletu. Ukwehlisa ngaphansi kwesabelo sekhefu, ukubala kwefemu yepensheni okungalungile, nokudalula okusile kuyinkinga evamile. I-GRAP 25 iba nobuchwepheshe ikakhulukazi futhi ivame ukuzuza ekungeneni kobuchwepheshe noma izinhlelo ezilandelela ikhefu namaholo ngokunembile.

GRAP 19 — Izibonelelo, Izikweletu Ezingaqondakali Nezimpahla Ezingaqondakali

I-GRAP 19 idinga ukuthi izibonelelo ziqashelwe lapho kunesisopho samanje (somthetho noma sokwakha), ukuphuma kwezinsiza kungenzeka, nomenani ungalinganiswa ngokuthembekayo. Amakhansela angaba nezibonelelo zokulwisana, ukulungisa imvelo, ukuhlela kabusha, noma ama-warranty. Izikweletu ezingaqondakali nezimpahla ezingaqondakali kufanele zidalulwe lapho ukuphuma noma ukungena kungenzeki noma inani lingalinganiswa ngokuthembekayo. Ukunikeza ngaphezulu, ukunikeza ngaphansi, noma ukwehluleka ukudalula izinto ezingaqondakali konke kungaholela ekushodeni. Ukugcina irejista yezibonelelo nezinto ezingaqondakali nokuyibuyekeza njalo kusiza uqiniseke ukuthobela i-GRAP 19.

Ithebula Yereferensi: Amazinga E-GRAP Abalulekile Amakhansela

Isilinganiso	Isihloko	Kungani Kubalulekile Amakhansela
GRAP 1	Ukuvezwa Kwezitatimende Zezezimali	Ichaza ukwakheka nokuqukethwe kwe-AFS; isisekelo sokudalula konke okunye
GRAP 2	Izitatimende Zokuhamba Kwemali	Ukuhlukaniswa okudingekayo kokuhamba kwemali; kuvame ukusebenzisa kabi
GRAP 3	Izinqubomgomo Zezezimali, Izinguquko Ezilinganisweni Namaphutha	Ukuvumelana, izinguquko, nokulungisa kwesikhathi sangaphambilini
GRAP 17	Impahla, Imishini Nezimpahla	Iningi le-balance sheet yomasipala; ukunciphiswa, impilo esebenzayo, irejista yempahla
GRAP 102	Impahla Ezingabonakali	Isoftewe, amalayisensi; capital vs izindleko, ukuncishwa
GRAP 21	Ukulimala Kwempahla Engakhiqizi Imali	Ukubhalwa phansi lapho amandla esevisi elimele
GRAP 104	Amathuluzi Ezezimali	Imali, ukutshalwa, abakweletwayo, abakweletwayo, ukuboleka; ukuhlukanisa nokudalula
GRAP 25	Izinzuzo Zabasebenzi	Amaholo, ikhefu, amapensheni, usizo lwezokwelapha; izibonelelo nokulinganiswa kwe-actuarial
GRAP 19	Izibonelelo, Izikweletu Ezingaqondakali Nezimpahla Ezingaqondakali	Ukulwisana, imvelo, ukuhlela kabusha; ukuqashelwa nokudalula

Amanye amazinga e-GRAP angasebenzise kuya ngezintengiso zomasipala (isb. GRAP 9 ngemali engenayo evela ezintengisweni zokushintshana, GRAP 23 ngemali engenayo evela ezintengisweni ezingashintshani, GRAP 12 ngempahla ekhona). I-ASB ne-National Treasury zishicilela uhlu oluphelele nokuhola kokusebenza; amathimba ezezimali kufanele agcine imephu yamasilinganiso asebenza enhlanganweni yawo futhi aqiniseke ukuthi wonke asebenzisa ngendlela efanele.

I-GRAP Ihluke Kanjani Ku-IFRS

I-GRAP isekelwe ohlakeni lomqondo olufanayo ne-IFRS futhi amasilinganiso amaningi avumelana eduze. Kodwa kunehluko olubalulekile olubalulekile abasebenzi bezezimali zomasipala abangaba nolwazi lwesektara yangasese.

Amasilinganiso esektara ethile. I-GRAP ihlanganisa amasilinganiso angaqondani ngqo ne-IFRS noma ahluke ngosizo. Isibonelo, i-GRAP 23 ngemali engenayo evela ezintengisweni ezingashintshani (isb. izibonelelo, izibonelelo, amanani) iyisisekelo amakhansela; i-IFRS 15 igxile emalini engenayo yokushintshana. I-GRAP 9 ne-GRAP 23 ndawonye ilawula ukuqashelwa kwemali engenayo yomasipala ngendlela ebonisa inhlanganisela yemali engenayo yokushintshana neyengeyona yokushintshana amakhansela atholayo.

Amagama nokwakheka. Amanye amagama ahluka (isb. “isitatimende sokusebenza kwezezimali” ku-GRAP vs “isitatimende senzuzo noma ukulahlekelwa” ku-IFRS; “inothi ezi-net” vs “equity”). Ukuvezwa okuphelele nemithetho eminingi yokuqashelwa nokulinganiswa kuyafana, kodwa amagama nezinye izidingo zokudalula zilungiselelwe isektara yomphakathi.

Impahla engakhiqizi imali. I-GRAP 21 nokuhola okuhlobene kubhekana nokulimala kwempahla engakhiqizi ukuhamba kwemali. I-IFRS isebenzisa imodeli ehlukile (inani elingabuyiselwa ngokusekelwe ekusebenziseni ngenani noma inani elilinganayo less izindleko zokulahla). Amakhansela kufanele asebenzise imodeli ye-GRAP ingqalasizinda yawo nezinye impahla engakhiqizi imali.

Izinyathelo Zokusebenzisa Emprakthiseni Zokuthobela i-GRAP

Ukuqeqesha nokugcina ukuthobela i-GRAP kudinga indlela ehlelekile. Izinyathelo zilandelayo zinikeza ama-CFO amakhansela namathimba ezezimali i-roadmap esebenzisekayo.

1. Khomba wonke amasilinganiso e-GRAP asebenzayo. Bhala wonke isilinganiso se-GRAP esebenza ezintengisweni nama-balance omasipala wakho. Sebenzisa ithebula yereferensi ngenhla njengokuqala ungeze amanye. Nikeza ubunikazi kusilinganiso ngasinye — ubani onesibopho sokuqinisekisa ukusebenzisa okulungile nokudalula.

2. Lotsha izinqubomgomo zezezimali. Kusilinganiso ngasinye esebenzayo, lotsha izinqubomgomo zezezimali zomasipala ngokubhala. Izinqubomgomo kufanele zivumelane ne-GRAP futhi zisetshenziswe ngokungaguquki minyaka ngeminyaka. Buyekeza idokhumenti yenqubomgomo lapho amasilinganiso eshintsha noma lapho izinqubomgomo zishintshwa ngamabomu (ngokudalula okufanele ngaphansi kwe-GRAP 3). Idokhumenti yenqubomgomo kufanele ivunyelwe yi-CFO nekhomidi lokucwaninga futhi itholakale kalula kubalungisi nabacwaningi.

3. Vumelanisa izinhlelo nezinqubo. Qinisekisa ukuthi i-general ledger yakho, irejista yempahla, nezinhlelo ezisekelayo zithatha idatha edingekayo ye-GRAP. Isibonelo, irejista yempahla kufanele isekele i-GRAP 17 (izindleko, impilo esebenzayo, indlela yokunciphiswa, ukunciphiswa okuqongelelwe); izinhlelo zabakweletwayo nemali engenayo kufanele zisekele i-GRAP 104 namasilinganiso emali engenayo. Lapho ichati yama-akhawunti ye-mSCOA isetshenziswa, qinisekisa ukuthi ukuhlukaniswa kusekela kokubili ukubika kwe-mSCOA nezidingo zokudalula ze-GRAP. Ukuqonda ukuthi i-mSCOA iyini nokuthi ihambisana kanjani ne-GRAP kusiza amathimba ezezimali agweme amaphutha okuhlukanisa. Cabanga isoftewe yomasipala eyenzelwe i-GRAP ne-mSCOA ukuze ukuthobela kwakhiwe ezinqubweni zansuku zonke.

4. Qeqesha abasebenzi bezezimali. Qinisekisa ukuthi wonke umuntu obandakanyekile ekulungiseni i-AFS aqonde amasilinganiso e-GRAP afanelekile nezinqubomgomo zomasipala. Gxila kumasilinganiso ake adala okutholakala emasipaleni wakho noma emkhakheni. Faka amaworkshop asekupheleni konyaka adlulisa inothi ngayinye nesidingo sokudalula.

5. Yenza ukubuyekeza ngaphambi kokuphela konyaka nasekupheleni konyaka. Ngaphambi kokuqedela i-AFS, yenza ukubuyekeza kwechopho ngokumelene nesilinganiso se-GRAP ngasinye esebenzayo: ingabe konke ukudalula okudingekayo kwenziwe? Ukuqashelwa nokulinganiswa kuvumelana yini nenqubomgomo? Izinombolo zesikhathi sangaphambilini ziyaqhathaniseka? Hlanganisa ama-balance abalulekile (isb. i-PPE nerejista yempahla, izibonelelo namasheduli asekelayo) futhi xazulula ukungavumelani. Lesi siyalo sinciphisa ingozi yokushoda okubalulekile futhi sisekela imiphumela yokucwaninga okuhlanzekile.

6. Hlala ujulile ne-ASB ne-National Treasury. I-ASB ikhipha amasilinganiso e-GRAP amasha nashintshiwe; i-National Treasury ikhipha amacircular ngokubika kwemasipala nezikhathi zokugcina. Bhalisa ngezibuyekezo, hlola umthelela wamasilinganiso amasha kumasipala wakho, futhi uhlele ukusebenzisa ngesikhathi esanele. Izidingo zokuthobela i-MFMA nefomethi zokubika zingase zishintshe; vumelanisa ukusebenzisa kwe-GRAP nezilindelwe zokulawula zamuva.

Amaphutha Avamile E-GRAP Ku-AFS Zamasipala

Imibiko ka-uMcwaningimabhuku-Jikelele igcizelela okutholakalayo okuphindaphindwayo okuhlobene ne-GRAP. Ukuwagwema la maphethini kunciphisa ingozi yemibono e-qualified noma e-adverse.

Ukudalula kwe-PPE okungaphelele noma okungalungile (GRAP 17). Amarejista empahla angahlanganisi ne-AFS; impilo esebenzayo nokunciphiswa okusile noma okungalungile; ingqalasizinda ingadalulwa ngokwehlukene lapho kudingeka; ukulinganiswa kabusha kungasebenziswa ngokungaguquki noma kungadalulwa. Ukulungisa: Gcina irejista yempahla ephelele, enembile; hlanganisa ne-general ledger nane-AFS inothi; buyekeza impilo esebenzayo namanani asele ngezikhathi ezithile.
Izibonelelo ezishodwe noma ezingekho (GRAP 19, GRAP 25). Izibonelelo zekhefu zehlisiwe ngaphansi; izibopho zepensheni noma zosizo lwezokwelapha zingalinganiswa ngendlela efanele; izikweletu ezingaqondakali zingadalulwa. Ukulungisa: Gcina amarejista ezibonelelo nezinto ezingaqondakali; sebenzisa ukungenisa kwe-actuarial noma kobuchwepheshe lapho kudingeka; dalula zonke izinto ezingaqondakali ezibalulekile.
Amaphutha okuqashelwa kwemali engenayo (GRAP 9, GRAP 23). Imali engenayo yokushintshana neyengeyona yokushintshana ingahlukaniswa ngendlela efanele; izibonelelo ziqashelwa esikhathini esingalungile noma zihlukaniswa kabi; imali engenayo yamanani ingahambelani ne-GRAP 23. Ukulungisa: Lotsha izinqubomgomo zokuqashelwa kwemali engenayo ngokucacile; qinisekisa ukuthi izinhlelo zisekela ukuvala sekupheleni kwe-period nokuhlukaniswa okulungile.
Ukungahlukanisi kahle kokuhamba kwemali (GRAP 2). Ukuhamba kokusebenza, kokutshala, nokuxhasa ngezimali kuhlukaniswa kabi; ukuhlanganisa nesitatimende sesimo sezezimali akulungile. Ukulungisa: Sebenzisa inqubo ehlelekile yokulungisa ukuhamba kwemali; hlanganisa isigaba ngasinye namarekhodi asekelayo; buyekeza izinto ezinamanani aphezulu nezingajwayelekile.
Izinqubomgomo zezezimali ezingaguquki (GRAP 3). Izinqubomgomo zisetshenziswa ngokungaguquki minyaka ngeminyaka; izinguquko zingadalulwa noma zingasebenziswa ngokubuyekeza; amaphutha esikhathini sangaphambilini angalungiswa. Ukulungisa: Lotsha izinqubomgomo futhi zisebenzise ngokungaguquki; lapho ushintsha inqubomgomo noma ulungisa iphutha, landela i-GRAP 3 ephelele futhi dalula.
Ukudalula okunganele kwethuluzi lezezimali (GRAP 104). Ukulimala kwabakweletwayo (ukulahlekelwa kwesikweletu okulindelwe) kungabalwa noma kudalulwa; izigaba zezimali nezingozi zingadalulwa ngokuphelele. Ukulungisa: Yenza ukubalwa kokulahlekelwa kwesikweletu okulindelwe kwabakweletwayo; qedela wonke amachopho okudalula kwe-GRAP 104.

Ukubhekana nalezi zindawo ngokuhlelekile, ngobunikazi obucacile nokubuyekeza okuvamile, kubeka umasipala esimweni esinamandla sokuhlangabezana nezidingo ze-GRAP nokuthuthukisa imiphumela yokucwaninga.

UbuChwepheshe Buseka Kanjani Ukuthobela i-GRAP

Izinqubo ngesandla namaspredishithi kwandisa ingozi yamaphutha e-GRAP: amafomula aphuka, umqondo wonyaka odlule uyakhohlwa, nokudalula kuyashiywa. UbuChwepheshe bunganciphisa leyo ngozi ngokushumeka i-GRAP nezidingo ezihlobene emsebenzini wezezimali.

Ichati yama-akhawunti nokwakheka kwesigaba. Isoftewe yomasipala eyakhelwe ohulumeni wasekhaya waseNingizimu Afrika inga lungiselela kuqala ichati yama-akhawunti ukuze ivumelane ne-mSCOA nasezingeni lemininingwane edingekayo ekudalulweni kwe-GRAP. Lapho izintengiso zithathwa ngamasegimenti namakhodi e-akhawunti afanele, i-general ledger ise isekela ukulungisa kwe-AFS. Kunciphisa isidingo sokwabela kabusha noma sokuhlukanisa kabusha sekupheleni konyaka, okuyimthombo evamile yephutha.

Irejista yempahla nokunciphiswa. Irejista yempahla ezinikezelwe esebenzisa i-GRAP 17 (izindleko, impilo esebenzayo, indlela yokunciphiswa, ukulimala) futhi exhumanisa ne-general ledger iqinisekisa ukuthi inothi ye-PPE ingakhiqizwa kusukela eqinisweni elilodwa. Imijikelezo yokunciphiswa ingazenziwa ngokuzenzakalelayo futhi ibuyekezwe; impilo esebenzayo ingagcinwa endaweni eyodwa. Lokho kunciphisa ingozi yamarejista angaphelele nokunciphiswa okushodwe.

Irejista yezibonelelo nezinto ezingaqondakali. Izinhlelo ezilandelela izibonelelo (ikhefu, ukulwisana, imvelo, njalonjalo) nezikweletu ezingaqondakali namadokhumenti asekelayo nezinsuku zokubuyekeza zisiza uqinisekisa ukuthi ukudalula kwe-GRAP 19 ne-GRAP 25 kuphelele nokunembile. Izikhumbuzi zokubuyekeza ngezikhathi ezithile zinciphisa ingozi yezibonelelo ezidala noma ezingekho.

Ukubika namachopho okudalula. Isoftewe ehlanganisa amathemplethi e-AFS namachopho okudalula ahambisana ne-GRAP ingahola abalungisi kusilinganiso ngasinye esidingekayo nenothi nemigqa. Lapho isistimu efanayo iphethe idatha engaphansi, izinombolo zingadonswa ngokuzenzakalelayo, zinciphise amaphutha okukopisha futhi zithuthukise ukuvumelana phakathi kwezitatimende eziyinhloko namanothi.

Ukulandela okucwaningeka nokulawula inguqulo. Ukulandela okucacile kokuthi ubani wathatha noma wavumela ini, nokuthi nini, kusekela kokubili ukulawula kwangaphakathi nokuhlolwa kwe-AG. Ukulawula inguqulo kwedrafthi ye-AFS namasheduli asekelayo kusiza kulawula umsebenzi sekupheleni konyaka futhi kuqinisekise ukuthi inguqulo yokugcina iphelele futhi ivumelanayo.

Amakhansela ahlanganisa ulwazi lwe-GRAP oluqinile nezinhlelo zezezimali zomasipala zamanje bakwazi ukukhiqiza i-AFS ehlangabezana namasilinganiso ezezimali ajwayelekile aqashelwayo futhi bagcine imiphumela yokucwaninga ehlanzekile noma ethuthukisiwe ngokuhamba kwesikhathi.

Isifinyezo Nezinyathelo Ezilandelayo

Amazinga e-GRAP wamakhansela eNingizimu Afrika ayisisekelo somthetho nobuchwepheshe bezitatimende zezezimali zomasipala ezithembekayo. Ukuqonda ukuthi i-GRAP iyini, amasilinganiso ani asebenza, ahluke kanjani ku-IFRS, nokuthi ungawasebenzisa kanjani emprakthiseni kubalulekile kwama-CFO amakhansela nabasebenzi bezezimali. Ngokulotsha izinqubomgomo, ukuvumelanisa izinhlelo, ukuqeqesha abasebenzi, nokugwema amaphutha avame kakhulu, amakhansela angathuthukisa ikhwalithi ye-AFS awo futhi asekele imiphumela yokucwaninga engcono.

Ukuze uthole okuningi nohlaka obanzi, bona iyini i-mSCOA, ichati yama-akhawunti ye-mSCOA, how to achieve a clean municipal audit, MFMA compliance requirements for 2026, ne-imiphumela yokucwaninga kwamasipala ka-uMcwaningimabhuku-Jikelele. Ukuze ubone ukuthi i-Dolobha isiza kanjani amakhansela ukusebenzisa amazinga e-GRAP ngokungaguquki nokukhiqiza i-AFS elungele ukucwaninga kusukela eqinisweni elilodwa — ne-mSCOA nokubika kwe-MFMA kwakhiwe ngaphakathi — vaka i-Dolobha.