Umhlahlandlela Wombiko We-Section 72 Phakathi Nonyaka | Ukuthobela i-MFMA Kwamakhansela

I-Section 72 ye-Municipal Finance Management Act (MFMA) idinga umasipala ngamunye eNingizimu Afrika ukubeka ukuhlola ubudjethi nokusebenza phakathi nonyaka ngomhla ka-25 January minyaka ngayinye ezinyangeni eziyisithupha zokuqala zonyaka wezezimali. Ukuthumela sekudlule noma okungaphelele kwemibiko ye-Section 72 kudonsa okutholakala kuka-uMcwaningimabhuku-Jikelele nokuhlolwa kwe-National Treasury, kodwa amakhansela amaningi asahlangabezana nokuthi okufanele kufakwe nokulungisa kanjani ngesikhathi. Lolu hlaka luseta okudingwa i-Section 72, ubani okufanele athumele, umbiko kufanele uqukathe ini ngaphansi kwe-Section 72(1)(a) kuya (e), inqubo yokulungisa ngezinyathelo, amaphutha avamile, nokuthi ukubika okuqhubekayo kusekela kanjani imiphumela yokucwaninga.

Ukuze uthole okulingana nenyanga, bona umhlahlandlela wethu wombiko we-Section 71 wenyanga. Ukuze uthole ikhalenda ephelele yokubika nezikhathi zokugcina, bona MFMA reporting calendar 2026–27. Ukuze uthole isithombe esiphelele sezibopho zokubika zomasipala, bona MFMA compliance requirements for 2026.

Uyini Umbiko We-Section 72 Phakathi Nonyaka?

Umbiko we-Section 72 phakathi nonyaka (ngokuvamile ubizwa ngokuhlola ubudjethi nokusebenza phakathi nonyaka) umbiko osemthethweni umasipala ngamunye eNingizimu Afrika okufanele alungiselele futhi abeke ezinyangeni eziyisithupha zokuqala zonyaka wezezimali (uJuly kuya kuDecember). Akuyona imibiko yokuphatha yangaphakathi; iyidokhumenti yokuziphendulela esidlangalaleni esibonisa ukuthi umasipala usebenza kanjani ngokumelene nobudjethi bakhe obuvunyiwe nezinjongo zakhe zokuletha izinkonzo nokusebenza. Inhloso ukwenza ikhansela, i-National Treasury, nomphakathi babone ukuthi umasipala usendleleni yini nokuthi ubudjethi bokuchibiyela budingeka yini ngaphambi kokuphela konyaka.

Isisekelo Somthetho

Isibopho sivela ku-Section 72 ye-Municipal Finance Management Act (MFMA), Act 56 of 2003. I-MFMA iyimithetho eyinhloko elawula ukulawulwa kwezezimali zomasipala eNingizimu Afrika. I-Section 72 idinga umeya ukubeka ukuhlola ubudjethi nokusebenza phakathi nonyaka ekhanselini. Okuqukethwe nefomethi kuchazwa ngokuningiliziwe ku-Municipal Budget and Reporting Regulations (MBRR) namacircular e-National Treasury. Ukuthobela i-Section 72 kungenye yezidingo zokuthobela i-MFMA ehlolwa u-uMcwaningimabhuku-Jikelele.

Ubani Okufanele Athumele?

UMeya kufanele abeke umbiko we-Section 72 ekhanselini. Emprakthiseni, isikhulu sezimali (umphathi womasipala) ne-CFO banesibopho sokulungisa umbiko; umeya uyabeka. Umbiko kufanele futhi uthunyelwe ku-National Treasury ne-treasury yesifundazwe efanelekile, futhi kufanele wenziwe esidlangalaleni (isibonelo kuwebhusayithi yomasipala) ngaphakathi kwesikhathi esimiselwe emva kwesikhathi sokugcina. Cacisa emasipaleni wakho ukuthi ubani obhala idrafthi, ubani obuyekeza, nokuthi ubani osayina ukuze isikhathi sokugcina singomhla ka-25 January sihlangabezane.

Isikhathi Sokugcina

Umbiko we-Section 72 kufanele ubekwe ngomhla ka-25 January minyaka ngayinye. Lolu suku luginisekile ku-MFMA futhi lusebenza kuwo wonke amakhansela kungakhathalekile isheduli yemihlangano yekhansela. Ukushiya isikhathi sokugcina kukwehluleka kokuthobela ngqo futhi kuvame ukubikwa u-uMcwaningimabhuku-Jikelele. Hlela inqubo yakho ukuze umbiko ulungele ukubekwa nokuthumela ngaphambi kuka-25 January; amakhansela amaningi ahlose ukuba nedrafthi eqediwe maphakathi noJanuary ukuze sinikeze isikhathi sezinqubo zomeya nekhansela.

Umbiko We-Section 72 Kufanele Uqukathe Ini? I-Section 72(1)(a) Kuya (e)

I-Section 72(1) ye-MFMA imisa ukuthi ukuhlola phakathi nonyaka kufanele kubhekani nani. Okulandelayo kuveza ukwakheka okuvamile; njalo qinisekisa ngokumelene ne-MBRR namacircular amuva e-National Treasury.

I-Section 72(1)(a): Ukusebenza Kwemali Eningenayo Neyezingenayo

Umbiko kufanele ubonise imali engenayo neyezingenayo yangempela ezinyangeni eziyisithupha zokuqala ngokumelene nobudjethi obuvunyiwe. Lokhu kusho:

Imali engenayo ngomthombo — amanani empahla, izindleko zesevisi (amanzi, ugesi, ukuhlanza, udoti), izibonelelo nezibonelelo, nenye imali engenayo, nobudjethi nangempela ngesikhathi. Ukwehluleka okubalulekile (isb. ukuqoqa okuphansi kunobudjethi) kufanele kuchazwe, njengoba kungagomela ubudjethi bokuchibiyela.
Izindleko zokusebenza nge-voti — ukusebenzisa yangempela ngokumelene nobudjethi nge-voti noma umnyango ngesikhathi sezinyanga eziyisithupha. Ukusebenzisa ngaphezulu noma ngaphansi okubalulekile kufanele kuchazwe.
Izindleko ze-capital — ukusebenzisa kwe-capital yangempela ngokumelene nobudjethi nge-voti noma iprojekthi. Ukusebenzisa ngaphansi kwe-capital kuvame ukuba yinto ebalulekile ye-Treasury ne-AG; umbiko we-Section 72 uyindawo yokuchaza ukubambezeleka noma ukuhlela okulandela noma ukwabela kabusha.

Idatha kufanele ivumelane ne-Section 71 yakho yokuthumela kwenyanga; umbiko phakathi nonyaka emprakthiseni ukuqoqa kw Ezinyangeni eziyisithupha zokuqala. Uma i-general ledger yakho nobudjethi kuhambisana ne-mSCOA futhi inqubo yakho ye-Section 71 yenyanga iyinzile, ukudonsa idatha ye-Section 72(1)(a) emprakthiseni kuyindaba yokuhlanganisa nokufingqa. Ukuze uthole amasilinganiso ezezimali asekela izibalo eziyaqhathaniseka phakathi kwemibiko, bona umhlahlandlela wamazinga e-GRAP wamakhansela.

I-Section 72(1)(b): Ukuletha Izinkonzo Nezinjongo Zokusebenza

Umbiko kufanele uhlole ukusebenza ngokumelene nezinjongo zomasipala — ikakhulukazi i-Service Delivery and Budget Implementation Plan (SDBIP) noma lapho kufanele, i-Integrated Development Plan (IDP). Lokhu kuhlanganisa:

Intuthuko ezinkombeni zokusebenza eziyinhloko (KPIs) nezinhloso ezivunyiwe ku-SDBIP.
Izinkomba zokuletha izinkonzo — isibonelo, ukuletha amanzi nogesi, ukususa udoti, ukulungisa imigwaqo, noma okunye okukhiqizwayo okuxhumanisa nobudjethi naseziphumeleni zomphakathi.
Noma yikuphi ukwehluleka noma ukubambezeleka ekulethweni kwezinkonzo okubalulekile, nezinzathu nezinqubo zokulungisa.

U-uMcwaningimabhuku-Jikelele uhlola ikhwalithi yolwazi lokusebenza; okuqukethwe kwe-Section 72(1)(b) okubuthakathaka noma okungasekelwa kungaholela ekutholakaleni kokubili embikweni phakathi nonyaka nombiko wokusebenza kwonyaka. Ukuze uthole amathiphu okuqinisa uchungechunge lokubika oluphelele, bona how to achieve a clean municipal audit.

I-Section 72(1)(c): Ukuhlola Ukuthi Ingabe Izinguquko Zebudjethi Ziyadingeka

I-Section 72(1)(c) idinga ukuhlola ukuthi izinguquko kubudjethi ziyadingeka yini. Lokhu kusekelwe:

Imikhuba yokuqoqa kwemali engenayo — uma ukuqoqa kuphansi kakhulu kubudjethi, umasipala ungadinga ukunciphisa izindleko noma ukulungisa ukucabanga kwemali engenayo ebudjetheni bokuchibiyela.
Amaphethini ezindleko — ukusebenzisa ngaphezulu kwamavoti athile, noma ukusebenzisa ngaphansi (isb. ku-capital), kungadinga i-virement noma ubudjethi bokuchibiyela ukuze kwabelwe kabusha imali.
Izinguquko ezibonelelweni noma okunye ukuxhaswa — ukudlulisa sekudlule noma ukuncishwa kusukela ohulumeni kazwe noma wesifundazwe kungadinga izichibiyelo zebudjethi.
Ukuletha izinkonzo namaqiniso okusebenza — isibonelo, isidingo sokubeka kabusha ukusebenzisa ukuze kuhlangabezane nokwehluleka okubalulekile ekulethweni kwezinkonzo.

Umbiko kufanele uveze ngokucacile ukuthi ubudjethi bokuchibiyela buphakanyiswa yini nokuthi kungani.

I-Section 72(1)(d): Ukuthumela Neziphakamiso

Umbiko kufanele uthunyelwe kumeya (ukubekwa ekhanselini), ku-National Treasury, ne-treasury yesifundazwe efanelekile. Kufanele uqukathe iziphakamiso ngezinguquko zebudjethi ezidingekayo. Emprakthiseni, lokhu kusho:

Isiphakamiso esicacile kusukela ku-isikhulu sezimali/umphathi womasipala (futhi sibonakala ekubekeni komeya) sokuthi ingabe kumukelwe ubudjethi bokuchibiyela futhi, uma kunjalo, izinguquko eziyinhloko eziphakanyisiwe.
Ukuthumela kubamukeli bonke abathathu (ikhansela ngeomeya, i-National Treasury, i-treasury yesifundazwe) ngokuhambisana nenqubo eyalelwe (isb. nge-local government reporting portal lapho kusebenza).

Ukuthumela ekhanselini kuphela noma ku-Treasury kuphela kungukungathobeli. Qinisekisa ukuthi ikhalenda yakho yokuthobela inikeza ubopho kokuthumela ngakunye.

I-Section 72(1)(e): Izibikezelo Ezibuyekeziwe Nobudjethi Bokuchibiyela

I-Section 72(1)(e) idinga iziphakamiso zokuthi ubudjethi bokuchibiyela buyadingeka yini ne-izibikezelo ezibuyekeziwe zemali engenayo neyezingenayo lapho kusebenza. Lokhu ngokujwayelekile kuhlanganisa:

Isiphakamiso ngokudingeka kwebudjethi bokuchibiyela (yebo/cha, nezinzathu).
Izibikezelo zemali engenayo neyezingenayo ezibuyekeziwe onyaka wonke ophelele, kubhekwe ukusebenza kwangempela ezinyangeni eziyisithupha zokuqala noma yiziphi izinguquko eziyaziwayo noma ezingase zibe khona (isb. izinguquko zezibonelelo, imikhuba yokuqoqa, amaphrojekthi abambezelekile).
Lapho ubudjethi bokuchibiyela buphakanyiswa, ukhombiso lwezinga eliphakeme lezinguquko eziyinhloko (isb. ukubuyekeza phansi kwemali engenayo, ukwabela kabusha phakathi kwamavoti, ukudlulisela kokusebenzise ngaphansi kwe-capital).

Lokhu kunikeza ikhansela ne-Treasury isisekelo esicacile sokuthatha isinqumo sokuthi ingabe iyaqhubeka yini nobudjethi bokuchibiyela nokuthi kufanele uqukathe ini.

Ukulungisa I-Section 72 Ngezinyathelo

Sebenzisa le nqubo ukuze ulungiselele umbiko we-Section 72 ngesikhathi nasezingeni elidingekayo.

Isinyathelo 1: Qinisekisa Idatha Sekupheleni Kwenyanga KaJuly Kuya KuDecember

Qinisekisa ukuthi zonke izinyanga eziyisithupha (uJuly kuya kuDecember) zivaliwe futhi zihlanganisiwe. Izinombolo zakho ze-Section 72 kufanele zivumelane nokuthumela kwakho kwenyanga kwe-Section 71 ne-general ledger. Qedela ukuhlanganisa amabhange, abakweletwayo, abakweletwayo, nokunye okuhlanganisa okubalulekile ngesikhathi. Idatha engaguquki noma engaphelele kuyimbangela evamile yokutholakala kwe-AG nokubika kabusha.

Isinyathelo 2: Hlanganisa Isifinyezo Semali Eningenayo Neyezingenayo (72(1)(a))

Khipha imali engenayo ngomthombo nezindleko nge-voti (okusebenza ne-capital) ngesikhathi sezinyanga eziyisithupha, nobudjethi nangempela. Sebenzisa ukwakheka okufanayo ne-Section 71 yakho nobudjethi obuvunyiwe ukuze umbiko uqhathaniseke. Khomba ukwehluka okubalulekile futhi ulungiselele izincazelo ezimfushane ngakunye.

Isinyathelo 3: Hlanganisa Ulwazi Lokusebenza (72(1)(b))

Qoqa idatha ye-SDBIP nokuletha izinkonzo ezinyangeni eziyisithupha zokuqala. Qinisekisa ukuthi i-KPI ngayinye nenkomba inomthombo ochaziwe futhi amagugu angempela ayasekelwa. Lotsha izizathu zanoma yikuphi ukungaphumeleli okubalulekile nezenzo zokulungisa ezihleliwe. Lesi sigaba ngokuvamile sithatha isikhathi eside kunalokho izimali ezilindelayo; bandakanya ukulawula ukusebenza neminyango yemigqa masinyane.

Isinyathelo 4: Hlola Isidingo Sobudjethi Bokuchibiyela (72(1)(c) no-(e))

Ngokusekelwe ekusebenziseni kwemali engenayo neyezingenayo noma yiziphi izinguquko ezibonelelweni noma ezinhlosongweni, hlola ukuthi ubudjethi bokuchibiyela buyadingeka yini. Lungiselela izibikezelo zemali engenayo neyezingenayo zonyaka wonke ezibuyekeziwe futhi ulungiselele iziphakamiso eziqondile zekhansela. Uma kungenzeka, vumelanisa nefomethi ezosetshenziswa lapho ubudjethi bokuchibiyela bubekwa (uma kusebenza).

Isinyathelo 5: Bhala Ukuchaza Kwangempela Neziphakamiso

Bhala ukuchaza okuxhumanisa izinombolo nokusebenza: imilayezo ebalulekile, ukwehluka okubalulekile, izingozi, neziphakamiso. Qinisekisa ukuthi iziphakamiso embikweni zicacile futhi ezenzekayo ukuze ikhansela ne-Treasury zibone okusekelwayo.

Isinyathelo 6: UkuBuyekeza Kwangaphakathi NokusaYina

I-CFO kufanele ibuyekeze idrafthi ngokuphelela, ukunemba, nokuvumelana ne-Section 71 nobudjethi obuvunyiwe. Umphathi womasipala (isikhulu sezimali) kufanele asayine ngaphambi kokuthi umbiko uye kumeya. Xazulula noma yikuphi ukungavumelani futhi uqiniseke ukuthi zonke izinto ze-Section 72(1)(a)–(e) zibhekene nazo.

Isinyathelo 7: Beka Ekhanselini Futhi Thumela Ku-Treasury

UMeya ubeka umbiko ekhanselini ngomhla ka-25 January. Thumela umbiko ku-National Treasury ne-treasury yesifundazwe njengoba kuyalelwe (isb. nge-local government reporting portal). Shicilela umbiko kuwebhusayithi yomasipala ngaphakathi kwesikhathi esidingwa yi-MFMA noma i-Treasury (isb. ngaphakathi kwezinsuku eziyi-5 zokusebenza zika-25 January). Gcina ubufakazi bokubekwa, ukuthumela, nokushicilela ukuze ucwaningeke.

Amaphutha Avamile E-Section 72 Adonsa Okutholakala Kwe-AG

Ukwehluleka okulandelayo kuvela kaningi emibikweni ka-uMcwaningimabhuku-Jikelele. Ukuwagwema kuzoqinisa ukuthobela i-MFMA yakho futhi kusekele ukucwaninga okuhlanzekile kwedolobha.

Ukubeka sekudlule noma ukuthumela. Ukushiya isikhathi sokugcina singomhla ka-25 January kukukuphula ngqo i-Section 72. Seta isikhathi sokugcina sangaphakathi (isb. idrafthi ilungele ngomhla ka-15 January) ukuze ukusayina, ukubeka ekhanselini, nokuthumela ku-Treasury konke kuqediwe ngomhla ka-25 January.

Ukuqukethwe okungaphelele kwe-Section 72(1)(a)–(e). Ukushiya uhlaziyo lwemali engenayo neyezingenayo, ulwazi lokusebenza, noma iziphakamiso eziqondile ngebudjethi bokuchibiyela kuholela emibonweni e-qualified noma ekutholakaleni. Sebenzisa ichopho exhunywe kupharagraph ngayinye ye-Section 72(1) ukuze uqiniseke ukuthi akukho okushiyiwe.

Ulwazi lokusebenza olungasekelwa. I-AG ihlola ukuthi ukusebenza okubikiwe kuyavumeleka futhi kusekelwa ubufakazi. Okuqukethwe kwe-Section 72(1)(b) okungacacile noma okungagomelisi kudala ingozi yokucwaninga. Qinisekisa ukuthi inkomba ngayinye inomthombo ochaziwe futhi amaphepha asebenzayo ayatholakala.

Izinombolo ezingahlanganisi ne-Section 71 noma i-ledger. Umbiko phakathi nonyaka kufanele uvumelane nokuthumela kwakho kwenyanga kwe-Section 71 ne-general ledger. Umehluko ongachazwanga uphakamisa ukuhlanganisa okubi futhi idonsa ukunakwa kwe-AG. Hlanganisa izamba ze-Section 72 nedatha ye-Section 71 yenyanga ngayinye ngaphambi kokuthumela.

Ukuthumela komunye noma ababili kubamukeli abadingekayo. Umbiko kufanele uye ekhanselini (ngeomeya), ku-National Treasury, nase-treasury yesifundazwe, futhi kufanele wenziwe esidlangalaleni. Ukuthumela ekhanselini kuphela noma ku-Treasury kuphela kungukungathobeli.

Kungekho siphakamiso esicacile ngebudjethi bokuchibiyela. I-Section 72(1)(c) no-(e) idinga ukuhlolwa nesiphakamiso. Umbiko ochaza kuphela ukusebenza ngaphandle kokusho ukuthi ubudjethi bokuchibiyela buyadingeka yini nokuthi kungani wehluleka ukuhlangabezana nezidingo ze-Act.

Isoftewe Isekela Kanjani Ukubika Kwe-Section 72

Amakhansela amaningi ahlanganisa umbiko we-Section 72 ngokudonsa idatha kusukela kumaspredishithi amaningi noma izinhlelo zomlando futhi bakhe ngesandla ukuchaza. Leyo ndlela idla isikhathi futhi yandisa ingozi yamaphutha nokushiya izikhathi zokugcina. Abasebenzi bezezimali bachitha izinsuku behlanganisa izinombolo ezingakhiqizwa kusukela kudatha yomthombo ofanayo esetshenziselwe i-Section 71.

Izinhlelo zokulawula kwezezimali zamasipala ezivumelane ne-mSCOA ne-MBRR zingakhiqiza izifinyezo zemali engenayo neyezingenayo ze-Section 72(1)(a) ngqo kusukela ku-general ledger nobudjethi. Lapho ukubika kwe-Section 71 kwenyanga sekuzenzakalelile noma semi-zenzakalelile, imbono phakathi nonyaka ngokuvamile indaba yokuqala umbiko ohlanganisiwe kaJuly kuya kuDecember. Lokho kushiya isikhathi esiningi sesigaba sokusebenza (72(1)(b)), ukuhlola ubudjethi bokuchibiyela (72(1)(c) no-(e)), nokuchaza — izingxenye ezidinga ukwahlulela nokungenisa kusukela eminyangeni yemigqa. Uma uhlola isoftewe yomasipala wakho, funa izixazululo ezisekela kokubili ukubika kwe-Section 71 ne-Section 72 nokuhlanganisa ubudjethi, amagugu angempela, nolwazi lokusebenza endaweni eyodwa. I-Dolobha yakhelwe izimali zomasipala zaseNingizimu Afrika nokubika, kuhlanganise i-Section 71 ne-Section 72.

Ichopho Lokulungisa i-Section 72

Sebenzisa leli chopho ngaphambi kokubeka nokuthumela.

Izinsiza

I-MFMA ne-MBRR: National Treasury — MFMA ye-Act ne-MBRR; I-Section 72 nemithetho ichaza okuqukethwe nesikhathi.
Amacircular nephotholi: Amacircular e-National Treasury nephotholi lokubika lohulumeni wasekhaya liphethe iziyalo zokuthumela zamuva namathemplethi.
Ukuhola ngokucwaninga: Buyekeza imibiko ye-AGSA ohulumeni wasekhaya ngezinkinga ze-Section 72 eziphindaphindwayo esifundazweni sakho noma emakhansela afanayo.

Ukuhlangabezana nesikhathi sokugcina kombiko we-Section 72 phakathi nonyaka nokuqukethwe okuphelele, okunembile kuyisisekelo sokuthobela i-MFMA. Ngenqubo eciacile, ubunikazi besigaba ngasinye ku-Section 72(1)(a)–(e), nezinhlelo ezinciphisa ukuhlanganisa ngesandla, ithimba lakho lingabeka futhi lithumele ngesikhathi futhi isekele ikhansela ne-Treasury ekuthathweni isinqumo ngezinguquko zebudjethi. Bona ukuthi i-Dolobha isiza kanjani amakhansela ukukhiqiza imibiko ye-Section 71 ne-Section 72 kusukela eqinisweni elilodwa ukuze ukubika phakathi nonyaka nowonyaka kuhlale kuvumelanayo futhi kunesikhathi.