Umhlahlandlela Wombiko We-Section 71 Wenyanga | Ukuthobela i-MFMA Kwamakhansela

I-Section 71 ingesinye sezibopho zokubika eziyinhloko — neziphumelela kakhulu — zamakhansela aseNingizimu Afrika. Ukuthumela sekudlule noma okungaphelele kudonsa okutholakala kuka-uMcwaningimabhuku-Jikelele, ukuhlolwa kwe-National Treasury, nokulimazeka kwedumela. Kodwa akekho umhlahlandlela oyedwa, osebenzisekayo ochaza ithemplethi yombiko we-Section 71 ngolimi olulula kwama-CFO amakhansela nabasebenzi bezezimali abafanele bakulungise nyanga zonke.

Lolu hlaka luhlanganisa ukuthi umbiko we-Section 71 uyini, okufanele uqukethwe, indlela yokulungisa ngezinyathelo, amaphutha avamile aveza izinkinga zokucwaninga, nechopho lokulungisa elingasetshenziswa kabusha. Ukuze uthole umongo obanzi ngomthetho wezezimali zomasipala, bona MFMA compliance requirements overview. Ukuze uthole isheduli ephelele ye-Section 71, Section 72, nezinye izikhathi ze-MFMA, bona MFMA reporting calendar 2026-27.

Uyini Umbiko We-Section 71?

Umbiko we-Section 71 yisitatimende sobudjethi senyanga umasipala ngamunye eNingizimu Afrika okufanele asithumele kumeya naku-National Treasury. Akuyona imibiko yangaphakathi; kuyidalulo esemthethweni esibonisa ukuthi umasipala usebenza kanjani ngokumelene nobudjethi bakhe obuvunyiwe.

Isisekelo Somthetho

Isibopho sivela ku-Section 71 ye-Municipal Finance Management Act (MFMA), Act 56 of 2003. I-MFMA iyimithetho eyinhloko elawula ukulawulwa kwezezimali zomasipala. I-Section 71 idinga isikhulu sezimali (umphathi womasipala) ukuthi athumele isitatimende ngefomethi eyalelwe ngaphakathi kwesikhathi esiqinile. Ifomethi nokuqukethwe okuqondile kuchazwe ku-Municipal Budget and Reporting Regulations (MBRR) namacircular ahlobene e-National Treasury.

Ubani Okufanele Athumele?

Isikhulu sezimali — emprakthiseni, umphathi womasipala — unesibopho somthetho sokuthumela. Emakhansela amaningi, i-CFO noma umphathi wezezimali uhlanganisa umbiko futhi umphathi womasipala usayina ngaphambi kokuthi uthunyelwe. Umbiko kufanele uye kubamukeli ababili: umeya (noma ikhansela) ne-National Treasury.

Ukuphindaphinda Nesikhathi Sokugcina

Imibiko ye-Section 71 yenyanga. Isikhulu sezimali kufanele sithumele isitatimende ngaphakathi kwezinsuku eziyi-10 zokusebenza emva kokuphela kwenyanga ngayinye. Isibonelo, umbiko kaJanuary kufanele uthunyelwe ngosuku lwe-10 lwezinsuku zokusebenza emva kuka-31 January. Ukushiya lesi sikhathi kungenye yezimbangela evamile zezinkinga zokucwaninga futhi kugwenyeka kalula ngenqubo eciacile.

Umbiko We-Section 71 Kufanele Uqukathe Ini?

I-MBRR ne-National Treasury ziyala okuqukethwe nefomethi. Emprakthiseni, ithemplethi yombiko wakho we-Section 71 kufanele iqukathe okulandelayo.

Imali Eningenayo Yangempela vs Budjethi (ngomthombo)

Imali engenayo kufanele ibikwe ngomthombo (isb. amanani empahla, izindleko zesevisi, izibonelelo, enye imali engenayo) nobudjethi namagugu angempela enyanga nonyaka kuya ku-usuku. Lokhu kuvumela i-National Treasury nekhansela ukubona ukuthi ukuqoqwa kwemali engenayo kusendleleni yini. Amanani empahla nezindleko zesevisi (amanzi, ugesi, ukuhlanza, udoti) ngokujwayelekile bakha ingxenye enkulu yemali engenayo yakho; izibonelelo nezibonelelo kuhulumeni kazwe nawesifundazwe kufanele zibonakale ngokwehlukene. Noma yikuphi ukwehluleka okubalulekile ngokumelene nobudjethi kufanele kuchazwe engxenyeni yombiko yokuchaza.

Izindleko Zangempela vs Budjethi (nge-voti)

Izindleko zokusebenza kufanele zibikwe nge-voti (umnyango noma inombolo yevoti) nobudjethi nangempela enyanga nonyaka kuya ku-usuku. Izindleko kufanele zivumelane nokwakheka kwebudjethi obuvunyiwe — yingakho ichati yama-akhawunti ye-mSCOA efanele kubalulekile ekubikeni i-Section 71 okunembile. Ukuze uthole ukuqonda ngolimi olulula kwe-Municipal Standard Chart of Accounts, bona umhlahlandlela wethu what is mSCOA. Amaholo, ukuthenga okuningi (isb. ugesi, amanzi), nezinye izindleko zokusebenza zibikwa ngaphansi kwamavoti afanele. Ukwehluka (ukusebenzisa ngaphezulu noma ngaphansi) kufanele kuchazwe lapho kubalulekile.

Izindleko Ze-Capital Zangempela vs Budjethi

Ukusebenzisa kwe-capital (impahla, ingqalasizinda) kufanele kubonakale ngokwehlukile kuzindleko zokusebenza, nge-voti noma iprojekthi, nobudjethi nangempela inyanga nonyaka kuya ku-usuku. Ukusebenzisa ngaphansi noma ngaphezulu kwe-capital kuvame ukuba yinto ebalulekile ye-National Treasury no-uMcwaningimabhuku-Jikelele. Amakhansela amaningi ehluleka ukusebenzisa ubudjethi be-capital ngesikhathi; umbiko we-Section 71 uveza lokhu masinyane ukuze ikhansela ne-National Treasury zibhekane nokubambezeleka noma zabela kabusha imali.

Isimo Semali Nokutshalwa

Umbiko kufanele uveze isimo semali nokutshalwa somasipala sekupheleni kwenyanga. Lokhu kuhlanganisa ama-balance amabhange nokutshalwa, futhi kusetshenziselwa ukulandelela ukusebenza kwemali nokudinga ukuboleka.

Uhlaziyo Lwezinsuku Zabakweletwayo Nabakweletwayo

Uhlaziyo lwabakweletwayo (abani okufanele umasipala futhi isikhathi esingakanani) nohlaziyo lwabakweletwayo (abani umasipala okufanele futhi isikhathi esingakanani) kuyadingeka. Lokhu kusekela ukuhlola ukuqoqwa kwemali engenayo nokuziphatha kokukhokha.

Ukubika Kokulethwa Kwesevisi

Izinkomba zokuletha izinkonzo noma okukhiqizwayo kungadingeka njengoba kuchazwe yi-National Treasury — isibonelo, izinkomba zokuletha izinkonzo eziyisisekelo ezixhumanisa nobudjethi. Hlola amacircular amuva uhlu oluphelele.

Izidingo Zefomethi: I-C Schedule

Ifomethi enemininingwane imiswe ku-C Schedule ye-MBRR (noma yimichibiyelo emacircular). I-C Schedule ichaza amathebula, amakholomu, nezinto zemigqa. I-National Treasury ingakhipha amacircular abuyekeza noma acacise ifomethi; kuyisibopho sesikhulu sezimali ukusebenzisa inguqulo yamanje. Isistimu yakho yezezimali kufanele ikwazi ukukhiqiza imibiko ehlobene naleli kwakheka; uma ingakwazi, uzochitha isikhathi esiningi nyanga zonke ukwakha kabusha isitatimende ngesandla futhi usengozini yamaphutha okukopisha.

Umhlahlandlela Wokulungisa i-Section 71 Ngezinyathelo

Sebenzisa le nqubo nyanga zonke ukuze unciphise amaphutha futhi uhlangabezane nesikhathi sokugcina.

Isinyathelo 1: Vala Inyanga

Qiniseka ukuthi yonke intengiso yenyanga ithunyelwe futhi ukuhlanganisa kuphelele (ibhange, abakweletwayo, abakweletwayo, ama-akhawunti e-suspense). Umbiko we-Section 71 kufanele ususelwe kudatha evaliwe, ehlanganisiwe. Ukusebenza umbiko kudatha engaphelele kuyimbangela evamile yokubika kabusha nemibuzo yokucwaninga.

Isinyathelo 2: Qala Imibiko Ye-Budget vs Angempela Kusukela Esistimeni Yakho Yezezimali

Khipha imali engenayo ngomthombo nezindleko nge-voti (okusebenza ne-capital) kusukela esistimeni yakho yezezimali, nobudjethi nangempela enyanga nonyaka kuya ku-usuku. Uma isistimu yakho ihambisana ne-mSCOA futhi ilungiselelwe ukubika kwemasipala, lesi sinyathelo kufanele sikhiqize okukhiphayo okuvumelana ne-C Schedule.

Isinyathelo 3: Hlanganisa Uhlaziyo Lwezinsuku Zabakweletwayo Nabakweletwayo

Khiqiza imibiko yohlaziyo lwezinsuku kwabakweletwayo (isikweletu sabathengi nezinye) nabakweletwayo (abakweletwayo abangakhokhelwa). Gcwalisa amabhande ezinsuku ayalelwe (isb. yamanje, izinsuku eziyi-30, eziyi-60, eziyi-90, ngaphezu kweziyi-90) njengoba kudingwa ithemplethi.

Isinyathelo 4: Lungiselela Isitatimende Sesimo Semali

Hlanganisa isimo semali nokutshalwa sekupheleni kwenyanga kusukela ekuhlanganiseni kwakho amabhange nerejista zokutshalwa. Qinisekisa ukuthi izinombolo zihlanganisa ne-general ledger.

Isinyathelo 5: Engeza Amanothi Achazayo Ngokwehluka Okubalulekile

Lapho amagugu angempela ehluka kakhulu kubudjethi (ukwehluleka kwemali engenayo, ukusebenzisa ngaphezulu, noma ngaphansi), engeza amanothi achazayo abufushane. I-National Treasury no-uMcwaningimabhuku-Jikelele balindele izizathu zokwehluka okubalulekile; ukushoda kwezincazelo kuyinkinga evamile yokucwaninga.

Isinyathelo 6: UkuBuyekeza Kwe-CFO NokusaYina

I-CFO (noma elinganayo) kufanele ibuyekeze idrafthi yombiko ngokuphelela, ukuvumelana, nokunemba. Lapho inelisekile, umphathi womasipala (isikhulu sezimali) usayina. Umbiko uthunyelwa egameni lesikhulu sezimali.

Isinyathelo 7: Thumela KuMeya Naku-National Treasury

Thumela umbiko kokubili kumeya (noma ikhansela) naku-National Treasury. Ukuthumela ku-National Treasury kwenziwa nge-local government reporting portal (noma isistimu ichazwe okwamanje yi-Treasury). Ukuthumela komunye kuphela kwabamukeli ababili kuyukuphula i-Section 71 futhi kuzophakanyiswa u-uMcwaningimabhuku-Jikelele.

Ukuze uthole okulingana nale nqubo phakathi nonyaka, bona umhlahlandlela wethu we-Section 72 mid-year report.

Amaphutha Avamile E-Section 71 Adonsa Okutholakala Kuka-uMcwaningimabhuku-Jikelele

Imibiko ka-uMcwaningimabhuku-Jikelele iphinde iphawula izinhlobo ezifanayo zokwehluleka. Ukuwagwema kuzobeka umasipala wakho esimweni esinamandla sekupheleni konyaka futhi kusekele ukucwaninga okuhlanzekile kwedolobha.

Ukuthumela sekudlule. Ukuthumela emva kwezinsuku eziyi-10 zokusebenza kukuphula ngqo i-Section 71 futhi kuvame ukubikwa yi-AG. Hlela ukuvala kwakho sekupheleni kwenyanga nesheduli yokubika ukuze umbiko we-Section 71 ulungele futhi uthunyelwe ngaphakathi kwesikhathi. Amakhansela amaningi abeka isikhathi sokugcina sangaphakathi (isb. usuku 8) ukuze banikeze ibhafa yokusaYina nokulayisha kuphotholi.

Idatha engaphelele. Amasheduli asile, izingxenye ezingenalutho, noma uhlaziyo lwezinsuku olushiyiwe luholela emibonweni e-qualified noma ekutholakaleni. Sebenzisa ichopho (bona ngezansi) ukuze uqiniseke ukuthi yonke ingxenye edingekayo ye-C Schedule iqediwe. Hlola ukuthi akukho thebula noma ikholomu eshiywe ngaphandle lapho idatha ikhona.

Ukungavumelani phakathi kwezinombolo zenyanga nezonyaka. Izinombolo emibikweni yakho ye-Section 71 kufanele zihlanganise nezitatimende zezezimali zonyaka. Umehluko ongachazwanga uphakamisa ukuhlanganisa okubi noma idatha engaguquki futhi idonsa ukunakwa kwe-AG. Qala ukuhlanganisa phakathi kwesamba sezinombolo zenyanga ze-Section 71 ne-AFS ngaphambi kokuphela konyaka ukuze ubambe futhi ulungise amaphutha masinyane.

Ukushoda kwezincazelo zokwehluka. Ukwehluka okubalulekile ngaphandle kwezincazelo kuyinkinga ephindaphindwayo. Inothi emfushane ngokwehluka ngakunye okubalulekile (imali engenayo noma izindleko) kunciphisa ingozi yokucwaninga futhi kuthuthukise ukuvezwa ngokusobala. Chaza “okubalulekile” enqubomgomo yakho (isb. ngaphezu kuka-5% noma 10% bobudjethi baleyo migqa) futhi ulotsha isizathu (isb. ukudlulisa isibonelelo sekudlule, iprojekthi sekudlule, izindleko eziphezulu zokuthenga okuningi).

Ukuthumela komunye umamukeli kuphela. I-Act idinga ukuthumela kokubili kumeya ne-National Treasury. Ukuthumela ku-Treasury kuphela, noma kumeya kuphela, kungukungathobeli. Amakhansela athile athumela kumeya kuqala (ukuthola ulwazi ekhanselini) bese ethumela ku-Treasury; amanye enza kokubili ngosuku olufanayo. Noma iyiphi indlela, kokubili kufanele bathole umbiko.

Indlela Yokuzenzakalelisa Ukubika Kwe-Section 71

Amakhansela amaningi asahlanganisa umbiko we-Section 71 ngokudonsa idatha kusukela kumaspredishithi amaningi noma izinhlelo zomlando futhi agcwalise ngesandla i-C Schedule. Leyo ndlela inamaphutha futhi yenza isikhathi sokugcina sezinsuku eziyi-10 kubelula ukuhlangabezana ngokungaguquki. Nyanga zonke, abasebenzi bashintsha kabusha izinombolo, okwandisa ingozi yamaphutha okukopisha futhi kudla isikhathi obekungachithwa ehlaziyweni nasezincazelweni zokwehluka.

Izinhlelo zokulawula kwezezimali zamasipala zamanje zingakhiqiza ngokuzenzakalelayo i-C Schedule kusukela ku-general ledger ephilayo nasedathini yebudjethi. Lapho ichati yakho yama-akhawunti nokwakheka kwebudjethi kuvumelana ne-mSCOA nefomethi yokubika eyalelwe, isistimu ingakhiqiza imibiko yedrafthi yemali engenayo, izindleko, imali, nohlaziyo lwezinsuku ehlobene ngqo nethemplethi ye-Section 71. Abasebenzi bezezimali base begxila ekubuyekezweni, ezincazelweni zokwehluka, nokusaYina esikhundleni sokushintsha kabusha ngesandla. Ukuzenzakalelisa futhi kwenza kubelula ukuqala “what if” ukuhlola ngaphambi kokuphela kwenyanga (isb. amadrafthi asenesikhathi ukuze ubone idatha esile noma izinto ezabelwe kabi). Lapho uhlola isoftewe yomasipala wakho, funa izixazululo ezisekela i-Section 71 (ne-Section 72 mid-year reporting) ngaphandle.

Ichopho Lokulungisa i-Section 71

Sebenzisa leli chopho nyanga zonke ngaphambi kokuthumela.

Izinsiza

I-MFMA ne-MBRR: National Treasury — MFMA ye-Act ne-Municipal Budget and Reporting Regulations. I-MBRR iqukethe i-C Schedule namafomethi okubika ahlobene.
Amacircular namathemplethi: I-National Treasury ikhipha amacircular abuyekeza izidingo zokubika noma acacise izikhathi zokugcina. Iphotholi lokubika lohulumeni wasekhaya liphethe iziyalo zokuthumela zamuva futhi, lapho kusebenza, amathemplethi noma izinhlelo zesistimu.
Ukuhola ngokucwaninga: U-uMcwaningimabhuku-Jikelele waseNingizimu Afrika (AGSA) ushicilela imibiko ejwayelekile ohulumeni wasekhaya nemibiko yokucwaninga yomasipala ethile. Ukubuyekeza okutholakala kwe-AG ku-Section 71 esifundazweni sakho noma emakhansela afanayo kusiza ugweme izinkinga ezifanayo.

Ukulungisa umbiko wenyanga we-Section 71 nyanga zonke kuyisisekelo sokulawula kwezezimali zomasipala obala, othobelayo. Ngenqubo eciacile, ichopho elingaguquki, noma — lapho kungenzeka — ukubika okuzenzakalelayo kusukela esistimeni yakho yezezimali, ithimba lakho lingahlangabezana nesikhathi sokugcina, linciphise ingozi yokucwaninga, futhi linikeze ikhansela ne-National Treasury ulwazi oludingekayo.

Bona ukuthi i-Dolobha isiza kanjani amakhansela ukukhiqiza imibiko ye-Section 71 ne-Section 72 kusukela eqinisweni elilodwa, ngaphandle kokushintsha kabusha kumaspredishithi — hlola ipulatifomu.