Ukuhlukaniswa Kwezigaba Ze-mSCOA Kuchazwe | Umhlahlandlela Wamakhansela

Ukuhlukaniswa kwesigaba se-mSCOA okungalungile noma okungaphelele kuyimbangela ephindaphindwayo yokushoda okubalulekile nemibono yokucwaninga e-qualified emakhansela aseNingizimu Afrika. Imibiko ka-uMcwaningimabhuku-Jikelele iphinde icaphuna amaphutha okuhlukanisa ku-Project, Fund, Function, Item, Region, ne-Costing njengabaqhubi bokubika kwesigaba okungathembeki nokuthumela i-Section 71. Ukuthola ukuhlukaniswa kwesigaba kulungile ngakho kubalulekile emiphumeleni yokucwaninga nasekuhlangabezanen nezidingo zokubika ze-National Treasury ne-Municipal Finance Management Act (MFMA). Lolu hlaka lokuhlukaniswa kwezigaba ze-mSCOA luchaza isigaba ngasinye salezi eziyisithupha ngolimi olulula, ngezincazelo, ukwakheka, nezibonelo ezingasebenziseka ukuze amathimba ezezimali ahlukanise izintengiso ngendlela efanele futhi anciphise ingozi yokucwaninga. Ukuze uthole uhlaka obanzi, bona umhlahlandlela we-mSCOA chart of accounts nane-introduction yolimi olulula ku-mSCOA.

1. Isigaba Seprojekthi

Inhloso. Isigaba sephrojekthi sikhomba iprojekthi ethile (uma ikhona) intengiso ehlobene nayo. Liphendula: “Imali engenayo noma izindleko zixhunywe yiphrojekthi echaziwe, uma kunjalo, iyiphi?” Akuyona yonke intengiso enekhodi yephrojekthi; kuphela lezo ezixhunywe nephrojekthi ye-capital, iprogramu exhaswe ngesibonelelo, noma enye iprojekthi echaziwe ezidingayo. Ukusebenzisa isigaba sephrojekthi ngendlela efanele kubalulekile ekubikeni izibonelelo ezinemibandela, ukulandelela izinhlelo zengqalasizinda, nobufakazi bokucwaninga bokuthi izindleko zisetshenziselwe injongo ehlosiwe.

Ukwakheka. Amaphrojekthi ngokujwayelekile ahlukaniswe abe amaphrojekthi e-capital (isb. idamu elisha, ukuthuthukiswa komgwaqo, ukushintshwa kwezimoto) nasemisebenzini yokusebenza ekodwa ngephrojekthi (isb. iprogramu yokwakha amandla enesikhathi exhaswe ngesibonelelo esithile). I-National Treasury nerejista yephrojekthi yomasipala wakho ichaza amakhodi ephrojekthi avumelekile. Iphrojekthi ngayinye kufanele ibe nekhodi ehlukile, incazelo eciacile, noma (lapho kusebenza) ukuxhumana nesibonelelo noma ivoti lebudjethi eliyixhasa.

Indlela yokumisa amakhodi ephrojekthi. Gcina irejista yephrojekthi ebalisa yonke iprojekthi esebenzayo, ikhodi yayo, igama, umthombo wesikhwama, nomsebenzi. Lapho iprojekthi entsha ye-capital noma iprogramu exhaswe ngesibonelelo sivunyelwe, yengeza erejistri futhi uqiniseke ukuthi ikhodi itholakala ku-general ledger yakho noma isoftewe yomasipala. Qeqesha abasebenzi bebudjethi nezezimali ukuze lapho bethatha inkokhelo noma amaresidi ahlobene naleyo phrojekthi, bakhethe ikhodi yephrojekthi efanele. Ukushiya isigaba sephrojekthi ngezindleko zesibonelelo esinemibandela kuyimbangela evamile yokutholakala kwe-AG.

Izibonelo. Inkokhelo kumkontraka ngomsebenzi “Ward 3 water pipeline upgrade” → Project = ikhodi yaleya phrojekthi ye-capital. Irisidi lesibonelelo esinemibandela “Municipal Infrastructure Grant — water” → Project = ikhodi yephrojekthi yamanzi ye-MIG. Amaholo abasebenzi abaqashwe isikhathi esigcwele kuphrojekthi yengqalasizinda ethile → Project = ikhodi yaleya phrojekthi. Amaholo okuphatha ojwayelekile angaxhunywanga naphrojekthi → Project = ngaphandle (noma ikhodi yomasipala wakho “non-project” uma usebenzisa).

2. Isigaba Sesikhwama

Inhloso. Isigaba sesikhwama sikhomba ukuthi intengiso ingeyiphi isikhwama. Amakhansela eNingizimu Afrika avame ukusebenza ngamakhwama amaningi: isikhwama esijwayelekile (sokusebenza) namakhwama avalelwe amanzi, ugesi, ukuhlanza, kwesinye isikhathi namanye. Isigaba sesikhwama siqinisekisa ukuthi imali engenayo neyezingenayo yabelwa “imbiza” efanele ukuze isimo sezezimali nokusebenza kwesikhwama ngasinye kukwazi ukubikwa ngokwehlukene, ngokuhambisana ne-MFMA nenqubomgomo yezezimali zomasipala.

Ukwakheka. Amakhwama angaba avalelwe (isb. isikhwama samanzi, isikhwama kagesi) lapho imali engenayo neyezingenayo kufanele ihlale ngaphakathi kwaleyo sikhwama, noma ejwayelekile (isikhwama sokusebenza) lapho kungekho ukuvala. Izinhlobo zamakhwama ezisetshenziswa kakhulu zihlanganisa: isikhwama sokusebenza (imisebenzi ejwayelekile yomasipala); isikhwama se-capital (lapho umasipala ehlukanisa ukuxhasa nge-capital); isikhwama sesibonelelo esinemibandela (noma amakhwama ahlukene ngesibonelelo esikhulu, kuya ngenqubomgomo); isikhwama sesibonelelo esingenamibandela (isb. equitable share); namakhwama ezinsiza (amanzi, ugesi, ukuhlanza). Uhlaka lwe-mSCOA lwe-National Treasury nenqubomgomo yesikhwama somasipala wakho kuchaza uhlu oluphelele.

Izibonelo. Amatariff amanzi atholiwe → Fund = Water Fund. Inkokhelo yokuthenga ugesi obuningi → Fund = Electricity Fund. Amaholo abasebenzi bezinkonzo zezinkampani (angabelwanga insiza ethile) → Fund = Operating Fund. Equitable share etholiwe → Fund = Operating (noma Unconditional Grant Fund ngokwakheka kwakho). Isibonelelo esinemibandela esitholwe iprojekthi ethile → Fund = isikhwama esiqokiwe saleyo sibonelelo (isb. MIG fund). Ukurekhoda imali engenayo noma izindleko esikhwameni esingalungile kukhomba imibiko yesikhwama futhi kungaphula imithetho yokuvala. Ukuhlukaniswa kwesikhwama okulungile kuyisimemezelo sokuthobela i-MFMA ne-mSCOA.

3. Isigaba Somsebenzi

Inhloso. Isigaba somsebenzi sichaza ukuthi isevisi noma umsebenzi uphi intengiso ehlobene nawo. Liphendula: “Umsebenzi womasipala noma indawo yesevisi iphi le mali engenayo noma izindleko ingeyo?” Ukuhlukaniswa komsebenzi okulungile kubalulekile ekubikeni kwesigaba ezitatimendeni zezezimali zonyaka, ekuphenduleni imibuzo efana nokuthi “sisebenzise malini emanzini?” noma “imali yethu engenayo ekulawuleni imfucuza yayiyini?”, nasekubambeni umnyango noma umsebenzi ofanele.

Ukwakheka. Imisebenzi ivumelana nohlu olujwayelekile lwemisebenzi yomasipala olushicilelwe yi-National Treasury. Izigaba ezivamile zihlanganisa: ubuholi nokuphatha (ikhansela, umphathi womasipala, izinkonzo zezinkampani, izimali); izinkonzo zomphakathi (izindlu, umtapo wezincwadi, amathuna, intuthuko yomphakathi); ukuhlela nentuthuko (ukuhlela idolobha, ukusebenzisa umhlaba, intuthuko yeznomnotho); impilo (impilo yemvelo, amakliniki lapho kusebenza); ukuphepha komphakathi (umlilo, ukulawula inhlekelele, ithrafiki); umdlalo nokuzijabulisa; ukuvikela imvelo; ukulawula imfucuza; amanzi; ukuhlanza; ugesi; imigwaqo nezokuthutha; nokunye njengoba kuchazwe ohleni lwemisebenzi lwe-mSCOA. Ichati yakho yama-akhawunti nokubika kufanele kusebenzise amakhodi omsebenzi afanayo ne-National Treasury ukuze idatha iqhathaniseke phakathi kwamakhansela.

Izibonelo. Amaholo abasebenzi besikhungo sokulungisa amanzi → Function = Water. Inkokhelo yezimoto zokuqoqa udoti → Function = Waste Management. Amanani nentela (amanani empahla) → ngokuvamile Function = Governance/Administration noma ngokwenqubomgomo yakho “yemali engenayo ejwayelekile”. Isibonelelo esitholwe wakha umgwaqo → Function = Roads and Transport. Imali yomthetho yokuphikisa ukuhlela → Function = Planning and Development. Ukungahlukanisi umsebenzi kahle (isb. ukukhoda izindleko zamanzi ngaphansi kwe-Administration) kukhomba imibiko yesigaba futhi kuyimthombo evamile yokutholakala kokushoda okubalulekile.

4. Isigaba Sento

Inhloso. Isigaba sento sichaza isimo semali engenayo noma yezindleko. Liphendula: “Luhlobo luni lwemali engenayo noma yezindleko?” — izindleko zabasebenzi, ukuthenga okuningi, ukunciphiswa kwempahla, izibonelelo ezingenayo, amanani, inzalo, njalonjalo. Isigaba sento singesinye sezinemininingwane kakhulu ku-mSCOA; ukuhlukaniswa kwento kwe-National Treasury kubanzi ukuze idatha eyaqhathaniseka ingaqoqwa kuwo wonke amakhansela. Amaphutha lapha (isb. ukurekhoda izindleko ze-ICT ngaphansi kwento engalungile noma ungena) ngokujwayelekile aholela ezintweni zemigqa eziyiziro noma ezingahambi kahle ku-AFS nasekutholakaleni kwe-AG.

Ukwakheka. Izinto zakhiwe yizinto zemali engenayo (isb. amanani nentela, izindleko zesevisi, izibonelelo ezingenayo, inzalo, enye imali engenayo), izinto zezindleko (isb. izindleko zabasebenzi, ukuthenga okuningi, izinto zokusebenza, izinkonzo ezinenkontileka, ukunciphiswa, inzalo, izibonelelo ezekhokhelwe), izinto zempahla (ukuhlukanisa i-balance sheet), nezinto zezikweletu. Isigaba ngasinye sinohlu lwamakhodi; isibonelo, ngaphansi kwezindleko zabasebenzi ungaba namaholo, isikhathi esengeziwe, imali yekhefu, usizo lwezokwelapha, iminikelo yepensheni, nezinye izinto ezingaphansi. Sebenzisa uhlu lwento lwe-National Treasury lwamanje futhi uqiniseke ukuthi i-general ledger yakho noma isoftewe yomasipala isebenzisa amakhodi afanayo.

Izibonelo zamakhodi ento ajwayelekile. Izindleko zabasebenzi (amaholo); ugesi obuningi noma amanzi abaningi; izinto zokusebenza nokusetshenziswayo; izinkonzo ezinenkontileka (isb. ezomthetho, okucwaninga, izinkontileka zokulungisa); ukunciphiswa; inzalo ekhokhelwayo; izibonelelo ezingenayo (ezinemibandela, ezingenamibandela); amanani nentela; izindleko zesevisi (amanzi, ugesi, udoti, ukuhlanza); inzalo etholiwe.

Ngenkokhelo kumthengisi we-ICT yamalayisensi esoftewe, into kufanele ibe yinto ye-mSCOA efanele ye-ICT/izindleko zesoftewe. Ukusebenzisa ikhodi “contracted services” ejwayelekile ngaphandle kokuhlukanisa okufanele kube khona kuholele amakhansela abika izindleko ze-ICT eziyiziro ku-AFS. Ukuze uthole okuningi ngamaphutha ajwayelekile, bona common mSCOA classification errors.

5. Izigaba Zesifundazwe Nokubiza

Isigaba sesifundazwe

Inhloso. Isigaba sesifundazwe (noma isigaba sejografi) sikhomba indawo yezwe intengiso ehlobene nayo, lapho umasipala wakho ebika ngejografi. Liphendula: “I-ward, isifundazwe, noma indawo iphi lokhu kusebenza kuyo?” Akuyona yonke intengiso edinga ikhodi yesifundazwe; kuya ngezidingo zokubika zomasipala wakho nangokuthi intengiso iyini. Lapho ukubika kwesifundazwe kudingeka — isibonelo ngezindleko zezinga le-ward noma ukubika ngesibonelelo ngendawo — amakhodi esifundazwe angalungile noma asile athinta ukunemba kwemibiko yejografi futhi angathinta ukuthobela imibandela yesibonelelo noma ukwabiwa.

Ukwakheka. Amakhodi esifundazwe ngokujwayelekile avumelana nama-ward (ama-ward okhetho), noma nama-unit ejografi amakhulu (isb. isifundazwe, indawo) njengoba kuchazwe ekwakhekeni komasipala wakho. I-National Treasury inganikeza ukuhola ngokukhoda kwesifundazwe; ngaphandle umasipala wakho uchaza uhlu. I-ward noma isifundazwe ngasinye sinekhodi ehlukile. Imali engenayo neyezingenayo engabekelwa endaweni ethile (isb. izindleko zephrojekthi esekelwe ku-ward, izindleko zesevisi zendawo ethile) kufanele ikodwe kuleso sifundazwe.

Izibonelo. Izindleko kuphrojekthi yokulungisa umgwaqo esekelwe ku-ward → Region = ikhodi ye-ward. Imali engenayo yamanzi kusukela kumamitha endaweni ethile → Region = ikhodi yaleya ndawo (uma ubika imali engenayo ngesifundazwe). Amaholo ehhovisi eliyinhloko ezingakwazi ukubekelwa ku-ward eyodwa → Region = ngaphandle noma “unallocated” ngokwenqubomgomo yakho. Lapho isifundazwe siyisimemezelo ezinhlobo ezithile zentengiso, qiniseka ukuthi yonke leyo ntengiso ikodwe ngokungaguquki.

Isigaba sokubiza

Inhloso. Isigaba sokubiza sisekela ukwabiwa kwezindleko nokubiza okusekelwe emsebenzini. Liphendula: “Indawo yezindleko noma umsebenzi iphi le ndleko kufanele ibekelwe kuwo?” Sisiza amakhansela baqonde izindleko zangempela zokuletha izinkonzo ezithile (isb. ukulungisa amanzi, ukuqoqa udoti) futhi sisekela ukubudgeta, ukumisa itariff, nokuhlaziya ukubuyiselwa kwezindleko ngokuhambisana ne-MFMA nenqubomgomo yezezimali zomasipala.

Ukwakheka. Amakhodi okubiza amele izindawu zezindleko, imisebenzi, noma izinhlelo. Angavumelana neminyango, izikhungo (isb. isikhungo sokulungisa amanzi, imisebenzi yamanzi angcolile), noma izinqubo. Isigaba sisetshenziselwa ukwabela izindleko eziqondile (zibonakala zibekelwe indawo yezindleko eyodwa) nezindleko ezingaqondile (isb. i-IT eyabiwe, izimali, noma izindleko zokuphatha ezabelwa kusebenzisa isisekelo njengenani labasebenzi noma indawo). I-National Treasury nenqubomgomo yokubiza yomasipala wakho ichaza ukuthi izindleko ezingaqondile zabelwa kanjani; isigaba sokubiza siphethe umphumela waleyo nabelo.

Indlela yokwabela izindleko ezingaqondile. Chaza isisekelo sokwabela (isb. amaphesenti ezindleko eziqondile, inani labasebenzi, ama-unit esevisi) futhi usebenzise ngokungaguquki. Lapho indleko yenziwa engakwazi ukubekelwa ngqo indawo yezindleko eyodwa, yabela kusebenzisa isisekelo esivumelwe futhi uyithumelele isigaba sokubiza esifanele. Lotsha indlela ukuze kucwaningeke. Ukusebenzisa kabi noma ukushiya isigaba sokubiza kwenza kubelula ukukhombisa ukubuyiselwa kwezindleko noma ukugomela amatariff nezibonelelo.

Izibonelo. Umsebenzi oqondile esikhungweni sokulungisa amanzi → Costing = Water treatment plant. Ukuthenga amakhemikhali abuningi kwaleso sikhungo → Costing = Water treatment plant. Ingxenye yezindleko ze-IT ezabelwe umsebenzi wamanzi → Costing = Water (noma Water IT allocation). Izindleko zezezimali zezinkampani ezabelwe yonke imisebenzi → Costing = indawo yezindleko yomsebenzi ngamunye ngokushadululi sokwabela kwakho.

6. Izibonelo EziSebenzisekile

Iphrojekthi yengqalasizinda yamanzi

Ake uthi umasipala wakho ukhokhela umkontraka u-R2,5 million ngomsebenzi wokuthuthukisa ipayipi lamanzi e-Ward 5, oxhaswe yi-Municipal Infrastructure Grant (MIG).

• Project: Ikhodi yephrojekthi ye-capital “Ward 5 water pipeline upgrade” (kusukela erejistri yephrojekthi yakho). Lokhu kuxhumanisa inkokhelo nephrojekthi ye-MIG efanele ekubikeni isibonelelo.
• Fund: Isikhwama esiqokiwe se-MIG noma i-capital yamanzi (isb. Capital Fund noma MIG Water Fund, ngokwenqubomgomo yakho). Lokhu kugcina i-capital exhaswe ngesibonelelo ehlukene namakhwama sokusebenza noma amanye.
• Function: Water. Ipayipi ingqalasizinda yamanzi, ngakho umsebenzi ngu-Water.
• Item: Into yezindleko efanele umsebenzi we-capital — isb. “contracted services” noma “capital expenditure — infrastructure” ngaphansi kohlu lwento lwe-mSCOA lwamanje. Ungasebenzisi into yezindleko zokusebenza.
• Region: Ward 5 (noma ikhodi yesifundazwe yendawo yepayipi). Lokhu kusekela ukubika kwejografi nasezingeni le-ward.
• Costing: Indawo yezindleko yamaphrojekthi e-capital amanzi noma yaleya phrojekthi ethile, ngokwakheka kwakho kokubiza. Lokhu kuvumela ulandelele isamba sezindleko zephrojekthi ukubika nokuhlanganisa.

Isigaba ngasinye sigcwalisiwe ngendlela evumela i-National Treasury, u-uMcwaningimabhuku-Jikelele, nekhansela lakho ukubona ukuthi inkokhelo yayiyephrojekthi yamanzi e-Ward 5, exhaswe isikhwama esifanele, futhi yahlukaniswa ngaphansi kwento nendawo yezindleko efanele. Isoftewe yomasipala elungiselela lezi zigaba futhi iqinisekise ukuhlukaniswa lapho kuthathwa inciphisa ingozi yokushiya noma ukungahlukanisi kahle enye yazo.

Inkokhelo yamaholo abasebenzi

Ake uthi ukhokhela iholo lanyanga yomsebenzi wombutho wezinkonzo zomphakathi. Iholo alixhunywanga naphrojekthi ethile futhi likhokhelwa isikhwama sokusebenza.

• Project: Ngaphandle (noma “non-project”). Iholo alixhunywanga nephrojekthi ye-capital noma iprogramu exhaswe ngesibonelelo.
• Fund: Operating Fund. Izindleko zabasebenzi ejwayelekile ngokuvamile zisesikhwameni sokusebenza ngaphandle kokuthi umuntu ukhokhiswa ngokuphelele isikhwama esivaliwe (isb. umsebenzi wesikhwama samanzi).
• Function: Community Services. Umsebenzi usebenza kuleyo mnyango, ngakho umsebenzi ufana nendawo yesevisi.
• Item: Izindleko zabasebenzi — nento engaphansi efanele iholo eliyisisekelo (noma into efanele amaholo nezindleko ngokohlu lwento lwe-mSCOA).
• Region: Ngaphandle, noma ikhodi yesifundazwe uma umasipala wakho abela izindleko zabasebenzi nge-ward/region (isb. isikhulu esisekelwe ku-ward). Amakhansela amaningi ashiya isifundazwe ngaphandle kwamaholo okuphatha ophakathi.
• Costing: Indawo yezindleko ye-Community Services (noma umsebenzi/indawo yezindleko ethile yaloyo msebenzi). Lokhu kuqinisekisa ukuthi iholo lifakwa ezindleko zokuletha izinkonzo zomphakathi ukubika itariff nokusebenza.

Ukusebenzisa ngokungaguquki lezi zigaba eziyisithupha ngamaholo kuqinisekisa ukuthi izindleko zabasebenzi zivela ngendlela efanele ku-AFS ngomsebenzi nangesikhwama, nokuthi izindawu zezindleko zibonisa izindleko zangempela zesevisi ngayinye. Ukuze uthole okuningi ngechati ephelele yama-akhawunti nokuqinisekisa, bona umhlahlandlela we-mSCOA chart of accounts.

7. Ukuthola Ukuhlukaniswa Kwezigaba Ze-mSCOA Kulungile Emprakthiseni

Ukuhlukaniswa kwesigaba kuhle kuphela njengoba kunesiyalo ngaphandle kwayo. Sebenzisa idokhumenti yemephu exhumanisa ichati yakho yama-akhawunti (noma ukwakheka kwe-akhawunti kwesoftewe yomasipala wakho) nezigaba zamakhodi e-mSCOA nohlu lwamakhodi. Qeqesha wonke umuntu othatha noma ovumela izintengiso ezigabeni eziyisithupha, neziphonelo zomasipala wakho. Qala ukuhlola ngezikhathi ezithile inhlanganisela ezingekho emthethweni noma engaguquki — isibonelo, imali engenayo yamanzi esikhwameni sokusebenza, noma izindleko zephrojekthi ngaphandle kwekhodi yephrojekthi — futhi uzilungise ngaphambi kokuthi zifinyelele ku-AFS.

Isoftewe yomasipala eyakhelwe ukuthobela i-mSCOA yaseNingizimu Afrika ingaphoqa ukwakheka kwesigaba futhi iqinisekise ukuhlukaniswa lapho kuthathwa, ukuze amasegimenti ayisimemezelo agcwaliswe, inhlanganisela yamakhodi angekho emthethweni ivinjwe, futhi ukuthumela i-Section 71 kukhiqizwe kusukela kudatha efanayo ehlukanisiwe. Lokho kunciphisa amaphutha okuhlukanisa aholela ekushodeni okubalulekile nasekutholakaleni kuka-uMcwaningimabhuku-Jikelele. Ukuze uthole okuningi nohlaka namachopho ajwayelekile, funda introduction yolimi olulula ku-mSCOA, umhlahlandlela we-mSCOA chart of accounts, nane-common mSCOA classification errors. Ukuze ubone ukuthi ukuhlukaniswa kwezigaba ze-mSCOA kungakhiwa kanjani ezinqubweni zakho zansuku zonke nokubika, hlola i-Dolobha.