Iyini i-mSCOA? Umhlahlandlela Wolimi Olulula Wabasebenzi Bamakhansela
Ukuhlukaniswa okungalungile noma okungaguquki kwemisebenzi yamakhansela kusala kube yinye yezimbangela eziphindaphindwayo zezinkinga zokucwaninga eNingizimu Afrika. Imibiko ka-uMcwaningimabhuku-Jikelele ivame ukubiza ukusebenzisa okubi kwe-Municipal Standard Chart of Accounts (mSCOA) njengenye yezinto eziholela emibonweni e-qualified noma e-adverse. Lapho abasebenzi bezezimali nabasebenzi bezokuphatha bengenawo ukuqonda okucacile ukuthi iyini i-mSCOA nokuthi isebenza kanjani emisebenzini yansuku zonke, ingozi yokuhlukaniswa kabi iyakhula kanjalo nengozi yokungafinyeleli ekucwaningeni okuhlanzekile. Lolu hlaka luchaza i-mSCOA ngolimi olulula: okusho igama eliyi-acronym, ukuthi kungani i-National Treasury yayise, ibhekiswa kubani, kwenzekani uma umasipala engathobeli, nokuthi uya kuphi ukuya ezingeni elijulile.
I-mSCOA imele ini?
I-mSCOA imele i-Municipal Standard Chart of Accounts. Ngamagama alula, iyilista evamile yamakhodi umasipala ngamunye eNingizimu Afrika okufanele ayisebenzise lapho erekhoda futhi ebika imali ezingenayo neyaphumayo.
Esikhundleni sokuthi umasipala ngamunye asebenzise amalebula nemicaba yakhe, i-mSCOA inika wonke umuntu “isichazamazwi” esifanayo. Lapho umasipala wakho erekhoda imali engenayo, isezingenayo, impahla, noma izikweletu, kufanele ahlukanise umsebenzi ngamunye esebenzisa la makhodi avamile. Ngaleyo ndlela, i-National Treasury, u-uMcwaningimabhuku-Jikelele, nomphakathi bangaqonda futhi balinganise izimali zamakhansela kulo lonke izwe.
I-mSCOA ayikho ngokuzikhethela. idingeka yi-Municipal Finance Management Act (MFMA) ne-Municipal Standard Chart of Accounts Regulations ekhishwe yi-National Treasury. Lapho othile ethi “sidinga ukuthobela i-mSCOA,” bakhomba ukuthi umasipala wakho kufanele asebenzise leli chati lama-akhawunti evamile ngendlela efanele lapho elungisa incwadi yakhe nemibiko.
Kungani i-National Treasury yethula i-mSCOA?
Ngaphambi kwe-mSCOA, amakhansela abesebenzisa amachati amahlukene wama-akhawunti nezindlela ezahlukene zokuhlukanisa uhlobo olufanayo lwemisebenzi. Lokho kwenza kwaba nzima:
- Ukuqhathanisa ukusebenzisa noma imali engenayo yomasipala othile nenye.
- Ukuhlanganisa idatha ezingeni lesifundazwe nelesizwe ngezinjongo zinqubo nokuhlela.
- Ukucwaninga izitatimende zezezimali ngendlela evumelanayo.
- Ukubamba amakhansela esilinganisweni esisodwa, esibala ngokusobala.
I-National Treasury yethula i-mSCOA ukuze ilungise lokhu. Izinhloso ziyi-standardisation (wonke umuntu usebenzisa amakhodi afanayo), ukuvezwa ngokusobala (kucacile ukuthi ikhodi ngayinye isho ini), noku-qhathaniseka (ungalinganisa amakhansela ngokulinganayo). Lapho umasipala ngamunye ehlukanisa “imali engenayo yamanzi” noma “izindleko zabasebenzi” ngendlela efanayo, isistimu isebenza: i-Treasury ingabona ukuthi imali iya kuphi, u-uMcwaningimabhuku-Jikelele angaqinisekisa ukuthi izibalo zilungile, amakhansela nabahlali bangenza izinqumo ezingucono. Amakhodi afanayo nawo asekela ukubika onyakeni ophelile ngaphansi kwe-MFMA, ngakho ukuthumela i-Section 71 ne-Section 72 kuhambisana ngqo nezitatimende zezezimali zonyaka ngaphandle kokuhlukaniswa kabusha.
Indlela i-mSCOA ehlanganisa ngayo nohlaka ophelele womthetho wezezimali zamakhansela ichazwe ku-MFMA compliance requirements for 2026, okuhlanganisa izikhathi zokubika, ukuthumela onyakeni ophelile, nokuthi abacwaningi abafuna ini.
Uhlaka lwemithetho olusekelwe ku-mSCOA
I-mSCOA isekelwe emthethweni nasekulawulweni, hhayi ekukhethweni kwenqubomgomo. I-Municipal Finance Management Act (Act 56 of 2003) inikeza isisekelo somthetho sokulawulwa kwezezimali nokubika kwamakhansela. I-National Treasury yabe isikhisha i-Municipal Standard Chart of Accounts Regulations ukuze imisele ichati evamile yama-akhawunti wonke amakhansela okufanele ayisebenzise.
U-uMcwaningimabhuku-Jikelele ucwaninga izitatimende zezezimali zamakhansela ngokumelene ne-MFMA nohlaka oluyalelwe, kuhlanganise ukusebenzisa okulungile kwe-mSCOA. Lapho ichati yama-akhawunti isetshenziswa ngendlela engalungile noma engaguquki, u-uMcwaningimabhuku-Jikelele angayibika njengokutholakele, futhi lapho kubalulekile, kungathinta umphumela wokucwaninga. Amasilinganiso e-GRAP (Generally Recognised Accounting Practice) nawo asebenza ekubikeni kwezezimali kwamakhansela; i-mSCOA yenzelwe ukusebenza ngaphakathi kohlaka lwezimali oluthobela i-GRAP. Ukuqonda lolu chungechunge lokulawulwa kusiza abasebenzi babone ukuthi “ukulungisa amakhodi” kuyisibopho sokuthobela, hhayi into yezokuphatha nje.
Ukuqonda okufushane izigaba ze-mSCOA
I-mSCOA yakhiwe ngezigaba — cabanga ngazo njengemibuzo umsebenzi ngamunye kufanele aphendule. Isigaba ngasinye siyisimo esahlukile sokuhlukaniswa. I-National Treasury ichaza izigaba eziyisikhombisa. Awudingi ukuwamukula lapha; umqondo ukuthola umuzwa wokuthi benza ini.
| Isigaba | Inhloso |
|---|---|
| Fund | Iphi “imbiza” yemali le ephathelene nayo? (isb. i-general fund, i-water fund, i-electricity fund.) |
| Function | Isevisi noma indawo iphi? (isb. ukuphatha, amanzi, imigwaqo, izinkonzo zomphakathi.) |
| Item | Uhlobo luni lwemali engenayo noma isezingenayo? (isb. izindleko zabasebenzi, amanani, izibonelelo ezingenayo, ukuthenga okuningi.) |
| Project | Lokhu kuxhumene nephrojekthi ethile noma isibonelelo? Uma yebo, iyiphi? |
| Region | Indawo yezwe iphi, uma umasipala wakho ebika nge-ward noma isifunda? |
| Costing | Umsebenzi noma indawo yezindleko, ukuze kuhlaziywe izindleko zangaphakathi? |
| MSC (Municipal Standard Classification) | Eminye imicaba evamile edingwa yi-Treasury ekubikeni. |
Awukho umsebenzi owudinga wonke amasegimenti; kuya ngohlobo lomsebenzi nezingqobo zokubika zomasipala wakho. Imibiko yenyanga ye-Section 71 nemibiko yaphakathi nonyaka ye-Section 72 ethunyelwa ku-National Treasury kufanele ivumelane nokuhlukaniswa okufanayo okusetshenziswa ezitatimendeni zakho zezezimali zonyaka, ngakho ukulungisa ukukopisha amakhodi esigabeni lapho kuthathwa khona kunciphisa ukusebenza kabusha nengozi yokucwaninga kamuva. Lapho isigaba sidingeka, ikhodi efanele kufanele isetshenziswe. Ukuze uthole imininingwane eya ngezinyathelo ngezigaba eziyisikhombisa nendlela zokuzisebenzisa, bheka umhlahlandlela we-mSCOA chart of accounts nane-mSCOA segment classification explained. Ukuze ugweme amaphutha abacwaningi abavame ukawabeka, funda amaphutha avamile okuhlukaniswa kwe-mSCOA.
I-mSCOA ibhekiswa kubani?
I-mSCOA isebenza kuwo wonke amakhansela aseNingizimu Afrika. Kunamakhansela angu-257 esewonke (asemadolobheni amakhulu, esifundeni, nasekhaya). Wonke nawo kufanele asebenzise i-Municipal Standard Chart of Accounts lapho elungisa izitatimende zawo zezezimali zonyaka nlapho ethumela imibiko onyakeni ophelile ku-National Treasury.
Noma usekhanselini elikhulu noma emasipaleni omakhelwane omncane, imithetho efanayo isebenza. Inhloso indawo elinganayo: isilinganiso esisodwa, isethi yamakhodi eyodwa, indlela eyodwa yokubika. Aba-CFO, abaphathi bezezimali, abasebenzi bezemali engenayo, noma noma ubani okopa noma avumelana nemisebenzi egeleza emibikweni yezezimali udinga ukuqonda ukuthi i-mSCOA isebenza kanjani emsebenzini wabo.
Kwenzekani uma singathobeli i-mSCOA?
Ukungathobeli i-mSCOA kunemiphumela yangempela emiphumeleni yokucwaninga. U-uMcwaningimabhuku-Jikelele uhlola ukuthi izitatimende zezezimali zilungiswa ngendlela ehambisana nohlaka oluyalelwe, kuhlanganise ukusebenzisa okulungile kwechati yama-akhawunti. Lapho ukuhlukaniswa kungalungile, kusilele, noma kungaguquki, u-uMcwaningimabhuku-Jikelele angakhipha izinkinga zokucwaninga. Ezimweni ezibucayi, lokho kungaholela emibonweni ye-qualified noma adverse esikhundleni sokucwaninga okuhlanzekile.
Ingxenye encane kuphela yamakhansela aseNingizimu Afrika ezuza ukucwaninga okuhlanzekile minyaka yonke. Ukusebenzisa i-mSCOA okungalungile noma okungaphelele kuvame ukubizwa njengenye yezimbangela. Izinkinga ezivamile zihlanganisa ukuhlukaniswa kabi kwemali engenayo noma isezingenayo kuzo zonke izigaba, ukusebenzisa amakhodi angekho emthethweni noma asedlule, nasedathini yesigaba ephelele lapho ukubika kwe-Treasury kudinga. Lezi zinkinga zicekela phansi ukuthembeka ezitatimendeni zezezimali futhi zingavusa imibuzo yokulandela ezinhlanganweni zokugada.
Ukungathobeli okuqhubekayo i-MFMA nezidingo ezihlobene, kuhlanganise ukubika kwezezimali okufanele, kungaba nesandla ezingenisweni ze-Section 139. Ngaphansi koMthethosisekelo, uhulumeni wesifundazwe angangena lapho umasipala ehluleka ukugcwalisa izibopho zawo. I-Section 139 ayiveli nge-mSCOA yodwa, kodwa ukubika kwezezimali okungcono nokutholakala okuphindaphindiwe kuka-uMcwaningimabhuku-Jikelele kuyingxenye yesithombe esingaholela ekungeneleleni. Ukulungisa i-mSCOA ngakho akuphatheleni nje nokugwema izinkinga zokucwaninga; kuphathelene nokukhombisa ukuthi umasipala wakho ukuphatha izimali zawo ngokuhambisana nomthetho.
Ukuthobela kuyafinyeleleka ngezinqubo ezifanele, ukuqeqeshwa, nezinhlelo. Ukwabelwa okucacile kwezibopho zokuhlukanisa, ukuvumelanisa njalo nechati yama-akhawunti, nezinhlelo eziphoqa amakhodi avamile lapho kuthathwa kunciphisa ingozi yamaphutha ngaphambi kokuthi afinyelele ku-uMcwaningimabhuku-Jikelele. Ukuqeqesha abasebenzi abakopayo ukuthi isigaba siphi sisebenza uhlobo luni lomsebenzi, nokubuyekeza imisebenzi yesampula ngaphambi kokuphela konyaka, kuyizinyathelo ezingokoqobo ezisetshenziswa amakhansela amaningi ukuze bathuthukise ukuthobela i-mSCOA futhi baqonde ekucwaningeni okuhlanzekile.
Ukuqonda okunengezelelekile nge-mSCOA nokuthobela i-MFMA
- Ukuze uthole umhlahlandlela ophelele, ongokoqobo wezigaba eziyisikhombisa, imithetho yokuhlukanisa, nendlela zokuzisebenzisa, funda umhlahlandlela we-mSCOA chart of accounts.
- Ukuthi isigaba ngasinye sihlukaniswa kanjani noma amakhodi aphi asebenza, bheka mSCOA segment classification explained.
- Ukuze ugweme amaphutha avame ukuholela ezinkingeni zokucwaninga, sebenzisa umhlahlandlela wamaphutha avamile okuhlukaniswa kwe-mSCOA.
- Ngezibopho ze-MFMA endaweni eyodwa, kuhlanganise izikhathi zokubika nokuthi abacwaningi abafuna ini, bheka MFMA compliance requirements for 2026.
Ukuqonda ukuthi i-mSCOA iyini nokuthi kungani ikhona kuyisinyathelo sokuqala. Kusukela lapho, ukusebenza no-CFO wakho noma ithimba lezezimali nokusebenzisa imihlahlandlela nezinhlelo ezisekela isilinganiso kuzosiza umasipala wakho ahlale ethobela futhi akhe isisekelo esinamandla sokucwaninga okuhlanzekile nokulethwa kwezinkonzo okungcono. Ukuze ubone ukuthi ipulatifomu eyodwa ingasiza kanjani umasipala wakho ukukhiqiza imibiko ethobela i-mSCOA kusukela eguneni elilodwa leqiniso futhi anciphise ukukopisha kabusha namaphutha okuhlukanisa, hlola i-Dolobha.
Ibhalwe ngu
Dolobha Team