Indlela Yokufinyelela Ekucwaningeni Okuhlanzekile Kwedolobha: Umhlahlandlela Ngezinyathelo Wase-SA

Emkhakheni wokucwaninga kwamakhansela we-2022-23, kuphela amakhansela angama-34 kuma-257 afinyelele ekucwaningeni okuhlanzekile. Lokho kuyi-16%. Amanye athole imibono e-qualified, e-adverse, noma ephikayo, ngokuvamile nezingqophamlando eziningi zokuthobela nokusebenza. Uma ungumPhathi Womasipala noma i-CFO obuza ukuthi ungafinyelela kanjani ekucwaningeni okuhlanzekile emasipaleni wakho eNingizimu Afrika, awukodwa. Igebe phakathi kuka-16% no-84% akuyona inhlanhla; kungukulungisa, izinhlelo, nokwenziwa okuqhubekayo onyaka wonke wezezimali.

Lolu hlaka lukunikeza indlela esebenzisekayo, ngezinyathelo yokulungele ukucwaninga kwemasipala: ukuthi ukucwaninga okuhlanzekile kusho ini ngempela, u-uMcwaningimabhuku-Jikelele ufuna ini, i-roadmap yokulungisa ezinyangeni eziyi-12, okutholakala okuvamile kuka-uMcwaningimabhuku-Jikelele nokukuvikela, izibopho ezingokoqobo, nokuthi ubuchwepheshe obufanele busekela kanjani inhloso. Noma uqala ekucwaningeni oku-qualified noma wakha phezu kwezilawuli ezikhona, indlela eya ekucwaningeni okuhlanzekile kwedolobha icacile uma uyilandela ngokuhlelekile. Ukuze uthole imiphumela ehlanganisiwe yamuva nomongo, bona imiphumela yokucwaninga kwamasipala ka-uMcwaningimabhuku-Jikelele 2023-24.

”Ukucwaninga Okuhlanzekile” Kusho Ini Ngempela?

Ukucwaninga okuhlanzekile umphumela umasipala ngamunye okufanele ahlose. Ngokwesemthethweni, kusho ukuthi u-uMcwaningimabhuku-Jikelele waseNingizimu Afrika (AGSA) ukhiphe umbono wokucwaninga ongaqondene ezitatimendeni zakho zezezimali nombiko wakho wokusebenza, ngaphandle kokutholakala ngokuthobela imithetho ebalulekile nangaphandle kwezinkinga ezibalulekile eku-lawuleni kwangaphakathi (ubuholi, ukulawulwa kwezezimali nokusebenza, noma ubuholi).

Emprakthiseni, lokho kusho:

Izitatimende zezezimali: U-uMcwaningimabhuku-Jikelele unelisekile ukuthi izitatimende zezezimali zonyaka (AFS) zakho azinakho ukushoda okubalulekile futhi zilungiselelwe ngokuhambisana nohlaka lokubika olusebenzayo (amasilinganiso e-GRAP, i-mSCOA, izidingo ze-National Treasury).
Umbiko Wokusebenza Kwonyaka (APR): Ulwazi lokusebenza olubikiwe luthembekile futhi lusebenziseka; akukho ukushoda okubalulekile ku-APR.
Ukuthobela: Akukho ukungathobeli okubalulekile kwemithetho nemithetho ebalulekile i-AG ehlolayo (kuhlanganise i-Municipal Finance Management Act, i-Municipal Systems Act, uMthethosisekelo, nemithetho yokulawula ukuthengisa).
Ukulawula kwangaphakathi: Akukho ukushoda okubalulekile ebulholini, ekulawulweni kwezezimali nokusebenza, noma ebulholini okungavimbela umasipala ukulungisa imibiko ethembekayo noma ukuvikela impahla.

Uma i-AG ikhipha umbono ngokugunyazwa (isb. “ngaphandle kwe” into ethile), ikhomba ukungathobeli okubalulekile, noma ibika okutholakalayo okubalulekile ezilawulini, ukucwaninga asekho “sahlanzekile.” Ukuqonda le ncazelo kuyisinyathelo sokuqala: inhloso yakho imibono engaqondene kanye neziro ezinkinga ezibalulekile kwezezimali, ukusebenza, ukuthobela, nezilawuli. Ukuze uthole uhlu oluhlelekile lokuhlola ithimba lakho lezezimali kufanele liqale, bona ichopho lokucwaninga okuhlanzekile kwedolobha ngo-2026.

Izindawo Ezigxile Kuzo Zika-uMcwaningimabhuku-Jikelele

I-AG ayicwaningi konke ngokungahlelekile. Ukucwaninga kwamasipala kuhlelekile ngezindawo eziyinhloko ezine. Ukuvumelanisa ukulungisa kwakho nalezi zindawo kuyisisekelo sokulungele ukucwaninga.

1. Ikhwalithi Yezitatimende Zezezimali

I-AG ihlola ukuthi i-AFS ilungiselelwe yini ngokuhambisana nohlaka oluyalelwe futhi iveze imbono yeqiniso neqiniso. Lokhu kuhlanganisa ukusebenzisa okulungile kwechati yama-akhawunti ye-mSCOA, ukuhlukaniswa okufanele kwemali engenayo, izindleko, impahla, nezikweletu, ukudalula okwanele emanothini, nokuhlanganisa i-AFS namarekhodi angaphansi ne-Section 71 imibiko yenyanga onyakeni ophelile. Noma yikuphi ukushoda okubalulekile — kube kungamaphutha noma amarekhodi angaphelele — kungaholela embonweni e-qualified noma e-adverse.

2. Ikhwalithi Yemibiko Yokusebenza Kwonyaka

I-APR kufanele iveze ukusebenza kwangempela ngokumelene ne-Service Delivery and Budget Implementation Plan (SDBIP) evunyiwe nezinye izinhlelo. I-AG ihlola ukuthi izinkomba ezibikiwe ziyavumeleka, zilinganiseka, futhi zisekelwa ubufakazi; ukuthi izinhloso namagugu angempela zisho ngendlela efanele; nokuthi i-APR ivumelana nesistimu yokulawula ukusebenza engaphansi. Ubufakazi obuthakathaka noma obusile, izinombolo ezingalungile, noma ukuxhumanisa okubi phakathi kokuhlela nokubika kuholela ekutholakaleni futhi kungathinta umphumela wokucwaninga kulwazi lokusebenza.

3. Ukuthobela Imithetho Ebalulekile

I-AG ihlola ukuthobela imithetho enomthelela oqondile ezitatimendeni zezezimali nasekulethweni kwesevisi. I-Municipal Finance Management Act (MFMA) nemithetho yayo isemaphakathi: ukubeka ngesikhathi nokumukelwa kwebudjethi, ukubika onyakeni ophelile (Section 71, Section 72), izinqubo sekupheleni konyaka, nokulawula ukuthengisa. Ukungathobeli izidingo zokuthobela i-MFMA — isibonelo, imibiko ye-Section 71 noma ye-Section 72 sekudlule noma ingaphelele, noma ukuthenga okungalandeli inqubomgomo ye-SCM — kuvame ukubikwa futhi kungaba okubalulekile.

4. Ukulawula Kwangaphakathi: Ubuholi, Ukulawulwa Kwezezimali Nokusebenza, Nobuholi

I-AG ihlola indawo yokulawula. Lokhu kuhlanganisa:

Ubuholi: Ulimi phezulu, izimiso zokuziphatha, nokuziphendulela; ukuthi abaphathi basebenza yini nezinkinga zonyaka odlule.
Ukulawulwa kwezezimali nokusebenza: Ukulandelela ubudjethi, ukuhlanganisa kwenyanga, ukulawula impahla, ukulawula imali engenayo nabakweletwayo, nekhwalithi yamadokhumenti asekelayo.
Ubuholi: Ukugadwa yikhomidi lokucwaninga nekhansela; ukulawula ingozi; nokuthi izinqubomgomo nezinqubo zilotshiwe yini, zidlulisiwe, futhi zisetshenziswa.

Ukubuthakathaka okubalulekile kunoma yiziphi kulezi zindawo kubikwa njengokutholakalayo futhi kungavimbela ukucwaninga okuhlanzekile ngisho noma izitatimende zezezimali uqobo zilungile. Ukuqinisa ukulawula kwangaphakathi ngakho akukho ngokuzikhethela; yindlela ogcina ngayo ukucwaninga okuhlanzekile ngokuhamba kwesikhathi.

I-Roadmap Yokulungisa Ukucwaninga Okuhlanzekile Ezinyangeni Eziyi-12

Ukufinyelela ekucwaningeni okuhlanzekile akuyona ijubane sekupheleni konyaka. Kudinga indlela enesiyalo onyakeni wonke wezezimali. I-roadmap elandelayo ikunika isikhathi esicacile kusukela ekuhloleni kwesisekelo kuya ekuzibandakanyeni ne-AG.

Izinyanga 1–3: Ukuhlola Kwesisekelo Nohlu Lwamephu

Ekotheni yokuqala yonyaka wezezimali, misa ukuthi umi kuphi ngokumelene nezindawo ezigxile kuzo ze-AG.

Buyekeza umbiko wokuphatha wombiko we-AG wonyaka odlule. Bhala konke okutholakalayo nesiphakamiso. Nikeza abanini nezinsuku eziqondiwe zokulungisa.
Yenza uhlaziyo lwamephu. Qathanisa izinqubo nezinhlelo zakho zamanje nezingqobo ze-MFMA ne-mSCOA. Khomba ukuhlanganisa okusile, amadokhumenti abuthakathaka, noma izindawo lapho idatha ye-Section 71 ingahambelani ne-general ledger.
Hlola irejista yempahla yakho. Amarejista empahla angaphelele noma angachazwa ngendlela efanele kuyinkinga ephindaphindwayo ye-AG. Qinisekisa ukuthi yonke impahla ebalulekile irekhodiwe, ihlukaniswe ngendlela efanele, futhi ihlanganise ne-AFS.
Mepha ichati yakho yama-akhawunti ku-mSCOA. Qinisekisa ukuthi i-akhawunti ngayinye ihlukaniswe ngendlela efanele (isb. ukuhlukaniswa kwesigaba) nokuthi akukho amakhodi omlando noma angathobeli asasebenziswa.
Lotsha izindima nezibopho. Cacisa ukuthi ubani onesibopho sokuvala sekupheleni kwenyanga, ukuhlanganisa, ukuthumela i-Section 71, nokulungisa i-AFS sekupheleni konyaka. Ama-gebe lapha avame ukuvela njengezinkinga zokulawula.

Sekupheleni kwenyanga 3, kufanele ube necebo elilotshiwe linebanini nezikhathi zokugcina. Yabelane ngekhomidi lokucwaninga nekhansela ukuze ukugadwa kuvumelane nenhloso yokucwaninga okuhlanzekile.

Izinyanga 4–6: Ukulungisa Izinhlelo Nezinqubo

Sebenzisa ikota yesibili ukulungisa amagebe owakhomba.

Yenza izinguquko ezinzile. Kokutholakalayo konyaka odlule nangegebe ngayinye kuhlaziyo lwakho, yenza ushintsho ophathekayo: izinqubo ezibuyekeziwe, ukubuyekeza okungeziwe, noma izibuyekezo zokulungisa isistimu. Gxila ezindaweni ebe zidonsa ukunakwa kwe-AG: imali engenayo nabakweletwayo, ukuthenga ne-SCM, ukulawula impahla, nokuvala sekupheleni kwenyanga.
Qinisa iziyalo zasekupheleni kwenyanga. Qinisekisa ukuthi imibiko ye-Section 71 ilungiselelwa kusukela kudatha yomthombo ofanayo ne-general ledger nokuthi ukuhlanganisa (ibhange, abakweletwayo, abakweletwayo, impahla) kuqediwe futhi kubuyekezwe ngaphambi kokuthumela. Ukubika i-Section 71 sekudlule noma okungaguquki kukokubili okutholakala kokuthobela nophawu olubomvu lekhwalithi yezitatimende zezezimali.
Thuthukisa ukulotsha. I-AG incike kubufakazi. Qinisekisa ukuthi ukuvumelwa, ukuhlanganisa, namasheduli asekelayo afayelwe ngendlela ehlelekile futhi angatholakala masinyane. Cabanga ukwakheka “kwefayela lokucwaninga” okukodwa (kwe-elektroniki noma i-hybrid) ukuze kungabi nalutho olusile sekupheleni konyaka.
Qeqesha abasebenzi. Lapho amagebe abangelwa amakhono noma ukuqaphela, hlela ukuqeqeshwa nge-mSCOA, ukubika kwe-MFMA, nezidingo zokulawula kwangaphakathi. Umhlahlandlela wechati yama-akhawunti ye-mSCOA ne-izidingo zokuthobela i-MFMA ziyizindikimbi zereferensi ezinhle ithimba lakho.

Sekupheleni kwenyanga 6, iningi lezenzo zokulungisa kufanele libe sikhona futhi lisebenze. Ikhomidi lokucwaninga kufanele ithole izibuyekezo ngentuthuko ukuze ikwazi ukubamba abaphathi.

Izinyanga 7–9: Ukulungisa Ngaphambi Kokucwaninga Nokubuyekeza Kwangaphakathi

Ikota yesithathu yokuhlola nokuqinisa izinqubo zakho ngaphambi kokupheleni konyaka.

Qala ukubuyekeza kwangaphakathi noma okukhonjiswayo ngaphandle. Yenza umuntu ozimele kubalungisi (isb. ukucwaninga kwangaphakathi noma inkampani yangaphandle) enze ukucwaninga okungokoqobo esampuleni lezintengiso, ukuhlanganisa, nokudalula. Sebenzisa indlela ye-AG lapho kungenzeka ukuze uthole futhi ulungise izinkinga ngaphambi kokuthi i-AG enze.
Qedela umzamo womkhondo wezinqubo sekupheleni konyaka. Lingisa inqubo yokulungisa i-AFS: amanothi edrafthi, qala ama-trial balance, hlanganisa wonke ama-akhawunti abalulekile, futhi uqinisekise ukuthi i-Section 71 yonyaka kuya ku-usuku ihlanganisa ne-ledger. Xazulula noma yikuphi ukungavumelani futhi ulotsha indlela.
Qinisekisa ulwazi lokusebenza. Qinisekisa ukuthi inkomba ngayinye ku-APR inomthombo ochaziwe, ukuthi idatha iqoqwa ngokungaguquki, nokuthi kunokulandela okucacile okucwaningeka kusukela esistimeni yomthombo kuya kunombolo ebikiwe. Bhekana nazincomo ezichazwe kabi noma ezingasekelwa.

Sekupheleni kwenyanga 9, kufanele ube nokuzethemba okuphezulu ukuthi ulwazi lwakho lwezezimali nokusebenza luphelele, lunembile, futhi luyasekelwa. Noma yiziphi izinto ezinengozi ephezulu ezisele kufanele zibe necebo locacile lokunciphisa lekota yokugcina.

Izinyanga 10–12: Izinqubo Sekupheleni Konyaka Nokuzibandakanya Ne-AG

Ikota yokugcina iphathelene nokwenziwa nokubambisana ne-AG.

Namathela eshedulini yakho sekupheleni konyaka. Amukela isheduli esemthethweni sokuvala nezinsuku ze-trial balance, idrafthi ye-AFS, ukubuyekeza kwekhomidi lokucwaninga, nokumukelwa ekhanselini. Ukushiya izikhathi zokugcina zomthetho (isb. ukubeka kwe-AFS) kuyinkinga yokuthobela futhi kulimaza ukwethenjelwa.
Qedela konke ukuhlanganisa namasheduli asekelayo. Akukho zinto zivulekile kufanele zisele kuma-akhawunti abalulekile. Nikeza i-AG ngefayela lokucwaninga elihlelekile ukuze umsebenzi wasensimini uqhubeke ngempumelelo.
Phendula masinyane ezicelweni ze-AG. Khetha indawo eyodwa yokuxhumana (ngokuvamile i-CFO noma ukuxhumana nokucwaninga okunikezelwe) ukuze uhlanganise neqembu lokucwaninga. Ukuphendula okusheshayo, okuphelele kunciphisa ingozi yokuthi i-AG icabange ukuthi ulwazi lusile noma izilawuli zibuthakathaka.

Ukucwaninga okuhlanzekile umphumela wezinyanga eziyi-12 zesiylo esiqhubekayo, hhayi ukucindezelela sekugcineni. Amakhansela afinyelelayo ngokujwayelekile abheka ukulungele ukucwaninga njengento ephakathi yokubhekwa kwabaphathi nekhomidi lokucwaninga unyaka wonke.

Ukuze uthole imininingwane ngezindawo ezigxile kuzo ze-AG, i-roadmap ephelele, nokugwema okutholakala okuvamile, bona umhlahlandlela wethu how to achieve a clean municipal audit nane-clean audit checklist for 2026. Ukuze ubone ukuthi i-Dolobha isiza kanjani amakhansela ukukhiqiza imibiko ethobela i-mSCOA futhi igcine izilawuli ezisekela ukucwaninga okuhlanzekile kwedolobha, vakashela ikhasi le-Dolobha.