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Ukuhambisana kwe-mSCOA ne-MFMA mfma reporting calendar section 71 section 72 municipal compliance south africa

Ikhalenda Yokubika i-MFMA 2026/27 | Izikhathi Zokugcina Nokuthobela

Dolobha Team 6 imizuzu ukufunda
Ikhalenda Yokubika i-MFMA 2026/27 | Izikhathi Zokugcina Nokuthobela

Izikhathi zokubika i-MFMA ziqhubeka nekhhalenda yezezimali yomasipala. Uyishiyile futhi usengozini yokutholakala kuka-uMcwaningimabhuku-Jikelele, ukukhushulelwa kwe-National Treasury, nokulimazeka kwedumela. Unyaka wezezimali we-2026/27 (uJuly 2026 kuya kuJune 2027) unezinsuku ezinengi ezingashintshi: ukuthumela i-Section 71 kwenyanga, umbiko we-Section 72 phakathi nonyaka, izitatimende zezezimali zonyaka (AFS), ukubeka umbiko wonyaka, nokumukelwa kwebudjethi. Le khalenda imisa yonke isikhathi sokugcina sokubika i-MFMA eziyinhloko ukuze umasipala wakho akwazi ukuhlela phambili futhi ahlale ethobela. Ukuze uthole umongo womthetho nokulawulwa ngalezi zinsuku, bona MFMA compliance requirements for 2026.

Kungani Ikhalenda Yokubika Ibalulekile

Amakhansela aseNingizimu Afrika asebenza ngaphansi kwe-MFMA, Act 56 of 2003, ne-Municipal Budget and Reporting Regulations (MBRR). Ukubika akukho ngokuzikhethela. I-Section 71 idinga imibiko yonyaka ophelile yenyanga ku-National Treasury ne-treasury yesifundazwe efanelekile. I-Section 72 idinga ukuhlola ubudjethi nokusebenza phakathi nonyaka kubekwe ekhanselini. I-MFMA iphinde imise izikhathi eziqinile zokuthumela i-AFS nokubeka umbiko wonyaka.

Ukuthumela sekudlule noma okushiyiwe kuyimthombo evamile yezinkinga zokucwaninga. Imibiko ehlanganisiwe ka-uMcwaningimabhuku-Jikelele ngokujwayelekile icaphuna ukungathobeli izikhathi ze-Section 71 ne-Section 72. Ikhalenda eyodwa yokubika i-MFMA ekhombisa yonke isikhathi sokugcina onyakeni isiza i-CFO, umphathi womasipala, nomeya ukugwema ukuxega sekugcineni futhi igcina izimali, ukusebenza, nekhomidi yamasekela ekhansela ehlangene. Sebenzisa le-timeline ye-2026/27 njengereferensi yakho futhi ulungise nganoma yimaphi amacircular e-National Treasury noma ukwehluka kwesifundazwe okusebenza kumasipala wakho.

Ikhalenda Yokubika i-MFMA 2026/27: Inyanga Ngenyanga

Ithebula elingezansi libala izinyathelo eziyinhloko zokubika onyakeni wezezimali oqala ngomhla ka-1 July 2026 kuya ku-30 June 2027. Izikhathi ze-Section 71 ngokujwayelekile ziyomhla ka-10 enyangeni elandela inyanga yokubika; njalo qinisekisa usuku oluchazwe emacircular amuva yi-National Treasury. Ukuvumelanisa ichati yakho yama-akhawunti ne-mSCOA kusukela ekuqaleni konyaka kuqinisekisa ukuthi ukuthumela kwenyanga nezitatimende zezezimali zonyaka zikupheleni konyaka zidonse kudatha evumelanayo, ecwaningekayo.

InyangaIzikhathi zokugcina nemiculo yokubika i-MFMA
July 2026Ukuvala sekupheleni konyaka we-2025/26; ukuqala konyaka wezezimali omusha we-2026/27. I-Section 71 kaJune 2026 idinga (onyaka odlule). Vula ubudjethi we-2026/27 ezinhlelweni zakho; qinisekisa ichati yama-akhawunti namathemplethi okubika.
August 2026I-Section 71 kaJuly 2026 idinga. I-AFS ye-2025/26 kufanele ithunyelwe ngomhla ka-31 August 2026 (ngaphakathi kwezinyanga ezimbili sekuphela konyaka ngo-30 June 2026). Ukuqeqesha umbiko wonyaka kuqala.
September 2026I-Section 71 kaAugust 2026 idinga. Isikhathi sokuthumela i-AFS (31 August) sesidlulile; qinisekisa ukuthi ithunyelwe. Gxila ekuzibandakanyeni nokucwaninga nombiko wonyaka.
October 2026I-Section 71 kaSeptember 2026 idinga. Qhubeka nokulandelela onyakeni ophelile. Ukuqeqesha umbiko wokusebenza kwonyaka kuvumelane ne-AFS nokucwaninga.
November 2026I-Section 71 kaOctober 2026 idinga. Ukuqedwa kombiko wokusebenza kwonyaka. Ukuzibandakanya neKhansela nekhomidi lokucwaninga njengoba kudingeka.
December 2026I-Section 71 kaNovember 2026 idinga. Qala ukuqeqesha i-Section 72 ezinyangeni eziyisithupha zokuqala (uJuly–December 2026). Qoqa idatha yemali engenayo, izindleko, nokusebenza; lungiselela ukuhlola phakathi nonyaka.
January 2027Umbiko we-Section 72 phakathi nonyaka udinga ngomhla ka-25 January 2027. UMeya kufanele abeke ekhanselini; thumela ku-National Treasury ne-treasury yesifundazwe. I-Section 71 kaDecember 2026 idinga.
February 2027I-Section 71 kaJanuary 2027 idinga. Ukuqeqesha ubudjethi bokuchibiyela uma kuphakanyiswe ku-Section 72. Hlela ukubeka ekhanselini.
March 2027I-Section 71 kaFebruary 2027 idinga. Ukubeka kombiko wonyaka (ngaphakathi kwezinyanga eziyisikhombisa sekupheleni konyaka ngo-30 June 2026). Ubudjethi bokuchibiyela bubekwa futhi bamukelwa uma kusebenza.
April 2027I-Section 71 kaMarch 2027 idinga. Ukuqeqesha ubudjethi we-2027/28: ukuhambisana ne-IDP, izibikezelo zemali engenayo neyezingenayo, iprogramu ye-capital.
May 2027I-Section 71 kaApril 2027 idinga. Qedela idrafthi yebudjethi we-2027/28; inkulumompikiswano nekhansela nomphakathi; idrafthi ye-SDBIP.
June 2027I-Section 71 kaMay 2027 idinga. Ubudjethi be-2027/28 kufanele bamukelwe ngaphambi kuka-1 July 2027 (ukuqala konyaka wezezimali omusha). Ukuqeqesha ukuvala sekupheleni konyaka we-2026/27.

Ukuthumela i-Section 71 kuphindaphindiwe futhi akunakuxoxwa: idatha yenyanga ngayinye kufanele ithunyelwe ngosuku oluyalelwe enyangeni elandela. Ukuze uthole ukuhola ngezinyathelo ngokuqukethwe nokuthumela, bona Section 71 monthly report guide. Umbiko phakathi nonyaka owela ngoJanuary, bona Section 72 mid-year report guide.

Amachopho Avamile Nezinkinga Zokucwaninga

Ukuthumela i-Section 71 sekudlule kuvame ukucaphuna emibikweni ka-uMcwaningimabhuku-Jikelele. Imbangela ngokuvamile ukuvala sekupheleni kwenyanga sekudlule noma ukuhlanganisa okusemumva. I-Section 72 kwesinye isikhathi ibekwa ekhanselini ngaphandle kohlu lwemali engenayo neyezingenayo, okuholela ekutholakaleni ngekhwalithi yokulandelela onyakeni ophelile.

I-AFS ethunyelwe emva kuka-31 August iveza ukungathobeli okubalulekile. Imibiko yonyaka ebekwa sekudlule noma ngaphandle kwe-AFS evunyiwe nombiko wokucwaninga icisha ubuholi futhi idonsa ukugadwa kwezepolitiki nokulandelela. Ukunikeza ubunikazi obucacile nokusebenzisa ikhalenda yokubika i-MFMA eyabiwe kunciphisa ingozi yalezi zinkinga.

Izinsuku Eziyinhloko Ezingashintshi Ukuzibopha

  • 31 August 2026 — I-AFS yonyaka wezezimali we-2025/26 kufanele ithunyelwe ngaphakathi kwezinyanga ezimbili sekupheleni konyaka (30 June 2026). Ukuthumela sekudlule kukwehluleka kokuthobela okubalulekile.
  • 25 January 2027 — Umbiko we-Section 72 phakathi nonyaka we-July–December 2026 kufanele ubekwe ekhanselini futhi uthunyelwe ku-National Treasury ne-treasury yesifundazwe. UMeya ubeka; isikhulu sezimali ne-CFO balungisa.
  • Ngaphakathi kwezinyanga eziyisikhombisa sekupheleni konyaka — Umbiko wonyaka (kuhlanganise i-AFS nombiko wokucwaninga) kufanele ubekwe ekhanselini. Nge-2025/26, lokho kusho ngasekupheleni kukaJanuary 2027. Amakhansela athile abeka ngekota yokuqala (isb. uMarch) kuya ngoqedwa lokucwaninga nezikhalenda zekhansela.
  • Ngaphambi kuka-1 July 2027 — Ubudjethi bonyaka wezezimali we-2027/28 kufanele bamukelwe. Amakhansela amaningi bamukela ngoJune.

Zibhale lezi ekhalendeni yekhansela yakho futhi unikeze abanini. Ukushiya noma yiziphi kuzovela embikweni olandelayo ka-uMcwaningimabhuku-Jikelele futhi kungacisha intuthuko eya ekucwaningeni okuhlanzekile.

Amathiphu Okuhlala Endleleni

Sebenzisa ikhalenda yokubika eyodwa. Gcina ikhalenda eyodwa eyinhloko (lena noma inguqulo yakho) futhi uyabelane ngayo nezezimali, ukusebenza, nehhovisi likaMphathi Womasipala. Iyibuyekeze lapho i-National Treasury noma isifundazwe sakho sikhipha amacircular amasha.

Vala inyanga ngesikhathi. I-Section 71 incike ekuvaleni sekupheleni kwenyanga ngesikhathi. Uma i-general ledger yakho, ukuhlanganisa amabhange, nokuhlanganisa kwemali engenayo kungavali ngosuku lokuqala lwezinyanga ezimbalwa zelandelayo, i-Section 71 izoba sekudlule. Yakha ichopho lokuvala sekupheleni kwenyanga futhi unamathele kulo.

Lungiselela i-Section 72 ngoDecember. Ungalindi kuJanuary. NgoDecember unezinyanga ezinhlanu zamagugu; sebenzisa leyo nyanga ukulungiselela izingxenye zemali engenayo neyezingenayo, qoqa ulwazi lokusebenza, futhi uthole ukuhlolwa kokuthi ubudjethi bokuchibiyela kudingeka yini. UJanuary kufanele kube wukuqedwa, ukusayina, nokubeka.

Qala ukuqeqesha i-AFS masinyane. Ukuvala sekupheleni konyaka we-2025/26 kwenzeka ngoJuly 2026; i-AFS idinga ngomhla ka-31 August. Lokho kunikeza cishe izinyanga ezimbili. Hlanganisa ama-balance abalulekile (imali, abakweletwayo, abakweletwayo, impahla) phakathi nonyaka ukuze sekupheleni konyaka kube ukuhlanganisa nokudalula, hhayi ukuthola. Vumelanisa ichati yakho yama-akhawunti ne-mSCOA ne-GRAP ukuze i-AFS ikwazi ukukhiqizwa kusukela kudatha efanayo nemibiko yakho ye-Section 71.

Nikeza umnini eyodwa ngesikhathi sokugcina. Kokukhiqizwayo okukhulu (ukuthumela i-Section 71, i-Section 72, i-AFS, umbiko wonyaka, ubudjethi), nikeza umnini oyedwa onesibopho sokuhlangabezana nosuku. Khushulela izingozi masinyane ukuze umphathi womasipala nomeya angangena.

Sebenzisa izinhlelo ezisekela ukubika i-MFMA. Lapho i-Section 71 ne-Section 72 zikhiqizwa kusukela kudatha yomthombo ofanayo ne-general ledger, izikhathi zokugcina zilula ukuhlangabezana nabo no-uMcwaningimabhuku-Jikelele cishe athole ulwazi olungaguquki, oluthembekayo. Isoftewe eyakhelwe ukubika kwemasipala ne-mSCOA inciphisa umsebenzi kabusha namaphutha okuhlanganisa. Ukuze uthole uhlaka obanzi wokuthuthukisa umphumela wakho wokucwaninga, bona umhlahlandlela wethu how to achieve a clean municipal audit.

Lobu Busebenza Kubani

Le khalenda yokubika i-MFMA isebenza kuwo wonke amakhansela aseNingizimu Afrika: asemadolobheni amakhulu, esifundazweni, nasekhaya. I-CFO nethimba lezezimali banini ukuthumela i-Section 71 ne-Section 72 nokuqeqesha i-AFS. Umphathi womasipala nomeya banesibopho sokubeka ekhanselini nangokuthobela konke. Amathimba okusebenza nekhomidi yamasekela ekhansela angenisa embikweni phakathi nonyaka nombiko wonyaka. Amakhansela amancane abasebenzi abalimited often bazuza kakhulu ekhalendeni eyodwa, eyabiwe ukuze wonke abone izikhathi zokugcina ezifanayo nezincike.

Isifinyezo

Ikhalenda yokubika i-MFMA ye-2026/27 yakhiwe ngezinsika ezine: ukuthumela kwenyanga i-Section 71, umbiko we-Section 72 phakathi nonyaka ngomhla ka-25 January, ukuthumela i-AFS ngaphakathi kwezinyanga ezimbili sekupheleni konyaka (31 August nge-2025/26), nokubeka umbiko wonyaka ngaphakathi kwezinyanga eziyisikhombisa sekupheleni konyaka, kanye nokumukelwa kwebudjethi ngaphambi kokuqala konyaka wezezimali omusha. Gcina le khalenda ibonakale, unikeze abanini isikhathi sokugcina ngasinye, futhi ubheke ukuvala sekupheleni kwenyanga nokuqeqesha sekupheleni konyaka njengeziyalo eziqhubekayo unyaka wonke.

Ukuze uthole ukuhola ebanzi ngohlobo lwembiko ngamunye, sebenzisa Section 71 monthly report guide, Section 72 mid-year report guide, ne-MFMA compliance requirements for 2026. Ukuze uthole indlela ngezinyathelo yokuthuthukisa umphumela wakho wokucwaninga, bona how to achieve a clean municipal audit. Ukuze ukhiqize imibiko ye-Section 71 ne-Section 72 kusukela eqinisweni elilodwa futhi uhlale phezulu nale khalenda yokubika i-MFMA, bona i-Dolobha.

Ibhalwe ngu

Dolobha Team

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