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Ukuhambisana kwe-mSCOA ne-MFMA mscoa chart of accounts municipal finance mfma compliance national treasury south-africa

I-mSCOA Chart of Accounts: Umhlahlandlela Ophelele we-2026 Wamakhansela ase-SA

Dolobha Team 9 imizuzu ukufunda
I-mSCOA Chart of Accounts: Umhlahlandlela Ophelele we-2026 Wamakhansela ase-SA

Emkhakheni wokucwaninga kohulumeni wasekhaya we-2022–23, kuphela u-16% wamakhansela aseNingizimu Afrika afinyelele ekucwaningeni okuhlanzekile. Enye yezimbangela eziyinhloko zemibono e-qualified nase-adverse kwakungukusebenzisa okungalungile noma okungaphelele kwe-Municipal Standard Chart of Accounts (mSCOA). Ngaleso sikhathi, amakhansela ayi-15 abhale izindleko ze-ICT eziyiziro ezitatimendeni zezezimali zonyaka — hhayi ngoba abezisebenzise lutho kubuchwepheshe, kodwa ngoba ehluleke ukuhlukanisa nokubika ngendlela efanele. Lolo phutha luhlobo luveza okutholakala kuka-uMcwaningimabhuku-Jikelele, lwehlisa ukwethenjelwa, futhi lwenza kubelula amakhansela ukuhlela nokubudgeta. Lolu hlaka lwe-mSCOA chart of accounts lubhalelwe ama-CFO amakhansela nabasebenzi bezezimali abadinga ireferensi esebenzisekayo, egunyazwayo: iyini i-mSCOA, izigaba eziyisikhombisa zisebenza kanjani, lapho ukuhlukaniswa kungahamba kahle, nokuthi ungasebenzisa kanjani futhi ugcine ukuthobela.

Iyini ichati yama-akhawunti ye-mSCOA?

I-Municipal Standard Chart of Accounts (mSCOA) iyohlaka lokuhlukanisa olufanayo wonke amakhansela aseNingizimu Afrika okufanele alisebenzise ukurekhoda nokubika intengiso zezezimali. Iyalelwa yi-Local Government: Municipal Finance Management Act 56 of 2003 (MFMA) ne-Municipal Standard Chart of Accounts Regulations (njengoba zishintshiwe). I-National Treasury igcina futhi ishicilela ukwakheka kwe-mSCOA ukuze idatha yezezimali yamakhansela ingaqhathaniswa phakathi kwamakhansela, ihlanganiswe ezingeni lesifundazwe nelesizwe, futhi icwaningwe ngokungaguquki.

Ngolimi olulula: i-rand ngayinye umasipala eyitholayo, eyisebenzisayo, noma eyikweletwayo kufanele inamakhodi evamile. La makhodi aphendula ubani, ini, kuphi, nokuthi kungani — isikhwama siphi, umsebenzi uphi, into (uhlobo lwemali engenayo noma yezindleko), iprojekthi noma isifundazwe, njalonjalo. Lapho umasipala ngamunye esebenzisa ichati efanayo yama-akhawunti nemithetho yokuhlukanisa, i-National Treasury no-uMcwaningimabhuku-Jikelele bangaqinisekisa ukuthi izitatimende zezezimali ziphelele, ziyaqhathaniseka, futhi ziyathobela. Lapho ukuhlukaniswa kungalungile noma kusile, uthola uhlobo lwezinkinga zokucwaninga ezibe sejwayelekile kakhulu: ukushoda okubalulekile, ukungathobeli i-MFMA, namanani eziro noma angahambi kahle (njengezindleko ze-ICT eziyiziro) angabonisi iqiniso.

Ukuqonda nokusebenzisa ichati yama-akhawunti ye-mSCOA ngakho akukho ngokuzikhethela. Kungidingo yomthetho nesisisekelo sokubika kwezezimali kwamakhansela okwethenjelwayo. Okusele kulo mhlahlandlela kuchaza izigaba eziyisikhombisa ze-mSCOA, ukuhlukaniswa kusebenza kanjani emprakthiseni, amaphutha avamile, nokuthi ungasebenzisa kanjani i-mSCOA emasipaleni wakho. Ukuze uthole ukuqonda ngolimi olulula kwe-mSCOA nokuthi kungani kubalulekile, bona iyini i-mSCOA.

Izigaba Eziyisikhombisa Ze-mSCOA Zichazwe

Uhlaka lwe-mSCOA lwakhiwe ngezigaba eziyisikhombisa. Intengiso ngayinye kufanele ihlukaniswe kulezi zigaba ukuze ikwazi ukubikwa ngendlela efanele ezitatimendeni zezezimali zonyaka nasekuthumeleni ku-National Treasury.

Isigaba Seprojekthi

Isigaba sephrojekthi sikhomba iprojekthi ethile (uma ikhona) intengiso ehlobene nayo. Amaphrojekthi e-capital, izibonelelo eziboshwe ezinhlelweni ezithile, nezinqubo ezixhaswe abanikeli ziyizibonelo ezivamile. Akuyona yonke intengiso enekhodi yephrojekthi — kuphela lezo ezixhunywe nephrojekthi echaziwe. Ukusebenzisa isigaba sephrojekthi ngendlela efanele kuqinisekisa ukuthi ukubika okusekelwe kuphrojekthi (isb. izibonelelo ezinemibandela noma izinhlelo zengqalasizinda) kunembile futhi kuyacwaningeka. Ukungahlukanisi noma ukushiya isigaba sephrojekthi ngezindleko ezixhaswe ngesibonelelo kuyimbangela evamile yokutholakala kuka-uMcwaningimabhuku-Jikelele.

Isigaba Sesikhwama

Isigaba sesikhwama sikhomba ukuthi intengiso ingeyiphi isikhwama. Amakhansela ngokujwayelekile asebenza ngamakhwama amaningi: isikhwama sokusebenza (noma i-general fund), isikhwama samanzi, isikhwama kagesi, isikhwama sokuhlanza, namanye njengoba kuchazwe ekwakhekeni kwesikhwama somasipala. Imali engenayo neyezingenayo kufanele yabelwe isikhwama esifanele ukuze isimo sezezimali nokusebenza kwesikhwama ngasinye kukwazi ukubikwa ngokwehlukene. Ukuxuba amakhwama — isibonelo, ukurekhoda imali engenayo kagesi esikhwameni sokusebenza — kukhomba imibiko yesikhwama futhi kungaholela ekungathobeleni i-MFMA nemithetho ye-mSCOA.

Isigaba Somsebenzi

Isigaba somsebenzi sichaza umsebenzi womasipala noma indawo yesevisi. Izibonelo zihlanganisa ukuphatha, izinkonzo zomphakathi, ukuphepha komphakathi, imigwaqo nezokuthutha, amanzi, ugesi, ukulawula imfucuza, nokuhlela. I-National Treasury inikeza uhlu olujwayelekile lwamakhodi omsebenzi. Ukuhlukaniswa komsebenzi okulungile kubalulekile ekubikeni kwesigaba nasekuphenduleni imibuzo efana nokuthi “sisebenzise malini ekuphepheni komphakathi?” noma “imali yethu engenayo yamanzi yayiyini?” Amakhodi omsebenzi angalungile ehlisa ukusebenza kwe-AFS futhi avame ukuveza ukushoda okubalulekile.

Isigaba Sento

Isigaba sento siyuhlobo lwemali engenayo noma yezindleko. Liphendula ukuthi luhlobo luni lwentengiso: izindleko zabasebenzi, ukuthenga okuningi, ukunciphiswa kwempahla, izibonelelo ezingenayo, amanani nentela, inzalo, njalonjalo. Isigaba sento singesinye sezingxenye ezinemininingwane kakhulu kuchati yama-akhawunti ye-mSCOA; ukuhlukaniswa kwento kwe-National Treasury kubanzi ukuze idatha eyaqhathaniseka ingaqoqwa kuwo wonke amakhansela. Amaphutha lapha — njengokurekhoda izindleko ze-ICT ngaphansi kwento engalungile (noma ungena, okuholela ezindleko ze-ICT eziyiziro ku-AFS) — aphakathi kwamaphutha avamile okuhlukanisa.

Isigaba Sesifundazwe

Isigaba sesifundazwe (noma isigaba sejografi) sikhomba indawo yezwe intengiso ehlobene nayo, lapho kusebenza. Lokhu kusetshenziselwa amakhansela adinga ukubika nge-ward, isifundazwe, noma okunye ukuhlukaniswa kwejografi. Akuyona yonke intengiso edinga ikhodi yesifundazwe; kuya ngezidingo zokubika zomasipala nangokuthi intengiso iyini. Lapho ukubika kwesifundazwe kudingeka, amakhodi esifundazwe angalungile noma asile angathinta ukunemba kwemibiko yejografi futhi, kwezinye izimo, ukubika ngesibonelelo noma ukwabiwa.

Isigaba Sokubiza

Isigaba sokubiza sisekela ukwabiwa kwezindleko nokubiza okusekelwe emsebenzini. Kusetshenziselwa ukunikeza izindleko emisebenzini ethile, izindawu zezindleko, noma izinhlelo. Lesi sigaba sisiza amakhansela baqonde izindleko zangempela zokuletha izinkonzo futhi sisekela ukubudgeta nokumisa amatariff. Ukusebenzisa kabi noma ukushiya isigaba sokubiza kungenza kubelula ukukhombisa ukubuyiselwa kwezindleko noma ukugomela amatariff nezibonelelo ngokuhambisana ne-MFMA nenqubomgomo yezezimali zomasipala.

I-Municipal Standard Classification (MSC)

Isigaba se-Municipal Standard Classification (MSC) sinikeza imicaba evamile eyengeza ehlanganisa ezinye izigaba. Kusetshenziselwa izidingo zokubika nokuhlaziya ezithile ezimiselwe yi-National Treasury. I-MSC iqinisekisa ukuthi izinhlobo ezithile zentengiso (isb. ngokobujamo beznomnotho noma iprogramu) zingabikwa ngokungaguquki. Amathimba ezezimali kufanele asebenzise ukwakheka kwe-MSC kwamanje njengoba kushicilelwe yi-National Treasury futhi aqiniseke ukuthi yonke intengiso efanelekile ihlukaniswe ngokulandela.

Ndawonye, lezi zigaba eziyisikhombisa zakha ichati yama-akhawunti ye-mSCOA. Yonke intengiso ethinta izitatimende zezezimali kufanele ikodwe ngamanani esigaba afanele ukuze i-general ledger nemibiko elandela ivumelane nohlaka lwe-mSCOA oluvamile. Ukuze uthole imithetho yokuhlukanisa ebanzi nokuhola ngesigaba ngesigaba, bona mSCOA segment classification explained.

Ukuhlukaniswa Kwe-mSCOA Kusebenza Kanjani Emprakthiseni

Ukuhlukaniswa emprakthiseni kusho ukuthi noma nini lapho intengiso ithathwa — inkokhelo, irisidi, i-journal — umuntu noma isistimu eyingena kuyo ikhetha amakhodi afanele esigabeni ngasinye esisebenzayo. Inhlanganisela yamakhodi esigaba inquma ukuthi intengiso izovela kanjani emibikweni nasezitatimendeni zezezimali zonyaka.

Isibonelo: Amaholo abasebenzi bokulungisa amanzi.
Intengiso ingase ikodwe kanjena: Fund = Water Fund; Function = Water; Item = Izindleko zabasebenzi (ngenekhodi yento efanele yamaholo); Project = ngaphandle (uma ingeyona yephrojekthi ethile); Region = indawo yesikhungo sokulungisa uma ukubika kwesifundazwe kusetshenziswa; Costing = Umsebenzi wokulungisa amanzi. Uma noma yini kulezi ingalungile — isibonelo, Function = Administration esikhundleni se-Water — i-AFS izobika izindleko zamanzi kabi futhi iveze ngaphezulu izindleko zokuphatha.

Isibonelo: Isibonelelo esitholwe nephrojekthi yengqalasizinda ethile.
Fund = Operating (noma isikhwama esiqokiwe sesibonelelo); Function = umsebenzi oveza iprojekthi (isb. Imigwaqo); Item = Izibonelelo ezingenayo; Project = ikhodi yephrojekthi ethile yephrojekthi yengqalasizinda; Region ne-Costing njengoba kudingeka. Ukushiya ikhodi yephrojekthi kungaholela ekuthi imibandela yesibonelelo ingalandeleki futhi ekutholakaleni kuka-uMcwaningimabhuku-Jikelele ekubikeni izibonelelo ezinemibandela.

Isibonelo: Ukubhalisa isoftewe ye-ICT.
Fund = Operating (ngokujwayelekile); Function = Administration (noma Corporate Services, kuya ngohlu lwemisebenzi yakho); Item = into ye-mSCOA efanele ye-ICT/izindleko zesoftewe. Uma ikhodi yento ingalungile noma intengiso ingahlukaniswanga ngaphansi kwento ehlobene ne-ICT, umphumela ungaba zero noma izindleko ze-ICT ezingalungile ku-AFS — uqobo lolo phutha luhlobo oluholele amakhansela ayi-15 abika izindleko ze-ICT eziyiziro. Ukunemba ezingeni lento kubalulekile.

Amathimba ezezimali kufanele asebenze kusukela kwidokhumenti yemephu exhumanisa ichati yama-akhawunti yawo (noma ukwakheka kwe-akhawunti ye-ERP/isoftewe yomasipala) nezigaba zamakhodi e-mSCOA. Ukuqeqeshwa nezinqubo eziqondile kunciphisa ingozi yokuhlukaniswa okungahlelekile noma okungalungile. Ukuze uthole imininingwane yamaphutha ajwayelekile, bona common mSCOA classification errors.

Amaphutha Avamile Okuhlukanisa Adonsa Okutholakala Kuka-uMcwaningimabhuku-Jikelele

Imibiko ka-uMcwaningimabhuku-Jikelele iphinde igcizelela izinkinga zokuhlukanisa nokudalula ezihlobene ne-mSCOA. Amaphethini alandelayo aphakathi kwevamile kakhulu nakhulu abulalayo.

  • Amakhodi ento angalungile noma asile — Imali engenayo noma izindleko erekhodwe ngaphansi kwamakhodi ento angalungile (isb. izindleko ze-ICT hhayi ngaphansi kwezinto ze-ICT) noma ingahlukaniswanga nhlobo, okuholela ezinombolweni eziyiziro noma ezingahambi kahle ku-AFS. Lokhu kuwehlisa ngqo ukwethenjelwa kwezitatimende zezezimali.
  • Ukuhlukaniswa komsebenzi okungalungile — Intengiso yabelwe umsebenzi ongalungile (isb. izindleko zamanzi ekuphatheni), okukhomba ukubika kwesigaba futhi kwenza kungenzeki ukuqhathanisa ukusebenza phakathi kwamakhansela noma ukubamba umsebenzi ofanele.
  • Amaphutha esikhwama — Imali engenayo noma izindleko erekhodwe esikhwameni esingalungile, noma ingabelwanga isikhwama, okuholela emibikweni yesikhwama engalungile nokungathobela okudingeka ngokuvalele noma okudingeka ngesikhwama.
  • Amakhodi ephrojekthi asile noma angalungile — Isibonelelo esinemibandela noma izindleko eziphathelene nephrojekthi ezingaxhunywanga nesigaba sephrojekthi esifanele, okuholela ekutholakaleni ngokuthobela nokubika isibonelelo.
  • Amakhodi angaguquki noma ephelelwe isikhathi — Ukusebenzisa amakhodi amadala noma ashintshiwe emuva kokuthi i-National Treasury ibuyekeze uhlaka, noma ukusebenzisa amakhodi ngokungaguquki kuzo zonke izintengiso ezifanayo.
  • Ukugcwalisa kwesigaba okungaphelele — Ukushiya amasegimenti ngaphandle lapho adingeka, noma ukusebenzisa amakhodi “okubamba konke” esikhundleni sokuhlukanisa okunemininingwane okulungile.

Lamaphutha avame ukuhlanganiswa lapho amakhansela encike ekukhodeni ngesandla ngaphandle kokuqinisekisa. Ukuqeqeshwa, izinqubo eziqondile, nosoftewe ephoqa ukwakheka kwe-mSCOA futhi iqinisekise ukuhlukaniswa kunciphisa kakhulu ingozi. Ukuze uthole imbono ebanzi yalokho abacwaningi abakufunayo, bona how to achieve a clean municipal audit ne-MFMA compliance requirements for 2026.

Isinyathelo ngesinyathelo: Ukusebenzisa Kanjani i-mSCOA Emasipaleni Wakho

Ukusebenza noma ukuthuthukisa ukuthobela i-mSCOA kuyinqubo ehlelekile. Izinyathelo zilandelayo zinikeza i-roadmap esebenzisekayo.

1. Thola ukwakheka kwe-mSCOA kwamanje.
Landa uhlaka lwe-mSCOA lwamuva, izincazelo zezigaba, nohlu lwamakhodi ku-National Treasury. Qiniseka ukuthi usebenzisa inguqulo esebenza onyakeni wakho wezezimali. Gcina irekhodi loshintsho lapho i-Treasury ikhipha izibuyekezo.

2. Mepha ichati yakho yama-akhawunti yamanje ku-mSCOA.
Bhala wonke ama-akhawunti (noma inhlanganisela yama-akhawunti) ku-general ledger yakho futhi unikeze amanani esigaba se-mSCOA afanele kuwo wonke. Lapho i-akhawunti eyodwa ingasetshenziselwa ukuhlukaniswa okuningi (isb. imisebenzi ehlukene), chaza imithetho ukuze abasebenzisi bakhethe amakhodi afanele ezingeni lentengiso. Lotsha lokhu kumephu futhi ukugcine ngaphansi kokulawulwa kwezinguqulo.

3. Lungisa isistimu yakho yezezimali.
Uma usebenzisa isoftewe yomasipala noma ye-ERP, lungisa ichati yama-akhawunti nemithetho yokuqinisekisa ukuze iveze ukwakheka kwe-mSCOA. Izigaba eziyisimemezelo kufanele ziphoqwe (isb. i-Fund ne-Function zidingeka njalo); inhlanganisela yamakhodi angekho emthethweni kufanele ivinjwe. Amachati e-mSCOA alungiselelwe kuqala anciphisa isikhathi sokumisa namaphutha okuhlukanisa.

4. Qeqesha abasebenzi bezezimali nebudjethi.
Qiniseka ukuthi wonke umuntu othatha noma ovumela izintengiso aqonde izigaba eziyisikhombisa, ohlu lwamakhodi, nokumephu kwakho. Sebenzisa izibonelo zangempela zomasipala wakho. Gcizelela umthelela wokuhlukaniswa kabi ku-AFS naseziphumeleni zokucwaninga.

5. Qala ukuhlanganisa noma ukuqinisekisa.
Ngaphambi nangemva kokugalisa, hlanganisa isampula lezintengiso nezigaba ze-mSCOA. Hlola ukuthi izinombolo eziyinhloko (isb. izindleko zabasebenzi, izibonelelo, i-ICT) ziyavumelana yini nezilindelwe nangezikhathi zangaphambilini lapho kusebenza. Phenya futhi ulungise ukungahlukanisi kahle.

6. Shiya ukuqinisekisa nokubuyekeza.
Sebenzisa ukuqinisekisa kwesistimu (isb. ama-dropdown avinjelwe amakhodi avumelekile, amasimu ayisimemezelo) nokubuyekeza ngezikhathi ezithile kuzintengiso ezinamanani aphezulu noma ezinengozi ephezulu. Yenza ukuthobela i-mSCOA kube yingxenye yamachopho asekupheleni kwenyanga nasekupheleni konyaka.

7. Hlela ngezibuyekezo.
Lapho i-National Treasury ishintsha uhlaka lwe-mSCOA, hlola umthelela kumephu yakho nokulungisa kwesistimu, ubuyekeze kokubili, uqeqeshe kabusha lapho kudingeka, futhi udlulisele izinguqulo kuwo wonke abasebenzisi.

Lesi siyalo, sisekelwe yizinhlelo ezifanele nasesikweni, sikubeka umasipala wakho esimweni esinamandla kakhulu sokufinyelela ekucwaningeni okuhlanzekile nokubika okuthembekayo. Ukuze uthole isethi ephelele yezilindelwe zokulawulwa, bhekisela ku-MFMA compliance requirements for 2026.

Isoftewe Izenza Kanjani Ukuthobela i-mSCOA Ngokuzenzakalelayo

Ukukhoda ngesandla kunamaphutha, ikakhulukazi lapho abasebenzi bephansi kwengcindezi futhi ohlu lwamakhodi lude. Isoftewe yezezimali yamakhansela yanamuhla inganciphisa leyo ngozi ngokwakha i-mSCOA phakathi nesistimu.

Isistimu eyenzelwe amakhansela aseNingizimu Afrika ingalungiselela kuqala ichati yama-akhawunti ukuze ivumelane nezigaba zamakhodi e-mSCOA namanhla. Esikhundleni sokwakha ukwakheka kusukela ekuqaleni, amathimba ezezimali aqala kusukela kuthemplethi ethobelayo futhi ayilungise kuphela lapho ukukhetha okukhasela umasipala kuvunyelwe. Lokho kusindisa isikhathi futhi kunciphisa amathuba amaphutha okwakheka.

Ukuqinisekisa lapho kuthathwa kubaluleke ngokulinganayo. Lapho umsebenzisi engenisa intengiso, isistimu ingaphoqa izigaba eziyisimemezelo (isb. i-Fund, i-Function, i-Item), ivimbele ukukhetha amakhodi avumelekile, futhi ixwayise noma ivimbele inhlanganisela angekho emthethweni. Lokho kuvimbela iningi lamaphutha okuhlukanisa aholela ezindleko ze-ICT eziyiziro, ukubika komsebenzi okungalungile, noma ukwabiwa kwesikhwama okungalungile. Ezinye izinhlelo zisekela isiphakamiso ezenzakalelayo samakhodi ngokusekelwe kumthengisi, i-akhawunti, noma iphethini yomlando — ngaphandle kokudlula isidingo sokubuyekezwa komuntu lapho kufanele.

Ukubika nokuhlanganisa kuba lula lapho i-general ledger ise ithobela i-mSCOA: imibiko evamile nezingxenye ze-AFS ingadonsa ngqo kusukela ekuhlukanisweni okufanayo okusetshenziswe lapho kuthathwa. Akudingeki ukukhoda kabusha noma ukwabela kabusha ekupheleni konyaka, okuyilapho amakhansela amaningi okungenjalo engenisa amaphutha noma ukubambezeleka.

Lapho uhlola isoftewe yomasipala, cabanga ukuthi inga lungiselela yini kuqala ichati yama-akhawunti ye-mSCOA futhi iqinisekise ukuhlukaniswa lapho kuthathwa; leyo khono isekela uhlobo lokubika okuthembekayo olusekela how to achieve a clean municipal audit.

Izinsiza Eziyinhlelo Nezireferensi

Ukuhlala uthobela ichati yama-akhawunti ye-mSCOA kudinga ukusebenzisa imithombo esemthethweni nokuhlala ujulile ngezinguqulo. Lezi zinsiza zibalulekile amathimba ezezimali amakhansela.

  • I-National Treasury — i-mSCOA:
    I-National Treasury ishicilela uhlaka lwe-Municipal Standard Chart of Accounts, izincazelo zezigaba, ohlu lwamakhodi, nemihlahlandlela yokusebenzisa. Hlola iwebhusayithi ye-Treasury ukuze uthole inguqulo ye-mSCOA yamanje noma yimacircular noma izichibiyelo ezithinta unyaka wakho wezezimali.

  • I-MFMA nomthetho ohlobene:
    I-Local Government: Municipal Finance Management Act 56 of 2003 (Act 56 of 2003) ne-Municipal Standard Chart of Accounts Regulations (njengoba zishintshiwe) ziyisisekelo somthetho se-mSCOA. Qiniseka ukuthi ithimba lakho lomthetho noma lobuholi linezindlela zokuthola izichibiyelo zamuva futhi izinqubo zakho zivumelane ne-Act nemithetho.

  • U-uMcwaningimabhuku-Jikelele waseNingizimu Afrika:
    Imibiko ejwayelekile ka-uMcwaningimabhuku-Jikelele ohulumeni wasekhaya nemibiko yokucwaninga yomasipala ngamunye igcizelela okutholakalayo okuphindaphindwayo ezitatimendeni zezezimali nasekuthobeleni. Ukubuyekeza lokhu kusiza amathimba ezezimali alindele futhi abhekane nezinkinga zokuhlukanisa nokudalula ezivamile.

  • I-CIGFARO (Chartered Institute of Government Finance, Audit and Risk Officers):
    I-CIGFARO inikeza ukuqeqeshwa, ukuhola, nokuxhumana nabasebenzi bezezimali bakahulumeni eNingizimu Afrika. Imicimbi yabo nezinto zazo ngokuvamile zihlanganisa i-mSCOA, ukuthobela i-MFMA, nokulungele ukucwaninga.

Sebenzisa lezi zinsiza ukuze uqinisekise ukusebenzisa kwakho, uqeqeshe abasebenzi, futhi ugcine ukumephu kwakho kwe-mSCOA nezinqubo zivumelane ne-National Treasury ne-MFMA. Zihlanganiswe nezinqubo eziqondile nesoftewe efanele, ukusebenzisa kwesikhwama se-mSCOA chart of accounts kungenye yezinyathelo eziphumelelayo kakhulu umasipala wakho angazithatha ukuya ekubikeni kwezezimali okuthembekayo naseziphumeleni zokucwaninga ezingucono.

Ichati yama-akhawunti ye-mSCOA elungile isisekelo sokubika okuthobela i-MFMA naseziphumeleni zokucwaninga ezinamandla. Bona ukuthi i-Dolobha isiza kanjani amakhansela ukukhipha imibiko ethobela i-mSCOA kusukela eqinisweni elilodwa, nechati yama-akhawunti nokuqinisekisa kwakhiwe ngaphakathi.

Ibhalwe ngu

Dolobha Team

Xhumana nathi