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Umbiko okhomba inhlekelele komasipala

  Isonto esikulo liphele kunefu elimnyama

Umcwaningi Mabhuku Jikelele uMnu uKimi Makwetu

 

Isonto esikulo liphele kunefu elimnyama phezu koHulumeni bendawo kuzwelonke. Lokhu kulandela umbiko woMcwaningi Mabhuku uMnu uKim Makwetu nobeke isithombe esikhombe inhlekelele. Ethula umbiko wokusetshenziswa kwezimali esabelwenizimali sowezi-2017/2018 uMakwetu ubike ukuthi isimo sokuphathwa kwezimali komasipala kuzwelonke siya ngokuba sibi kakhulu kunalokho okwabe kubikiwe. Uveze nokuthi kulo nyaka isimo sikhombe ukuphindela emuva njengoba bekunethemba lokuthi kukhona ubungcono.

Ngokombiko: Komasipala abangama-257 okwenziwe ucwaningo lokuphathwa kwezimali khona, bayi-18 kuphela abenza kahle. Okubi kakhulu uma kuqhathaniswa neminyaka eyedlule wukuthi inani lomasipala abenza kahle nabathole imibiko yezimali ehlanzekile yehlile isuka kumaphesenti ayi-14 onyakeni wezimali owedlule kuya kwayisi-8 onyakeni esiphezu kwawo.   Ukusebenzisa izimali ngokungeyikho kusesezingeni eliphezulu mokho kwehlile kusuka ezigidigidini ezingama-R29,7 kuya kwezingama-R25,2. Lokhu kwenzeka emva kokuba kade kwenyuke ngendlela eyethusayo onyakeni ongaphambili kwalokho. Amaphesenti angama-45 omasipala awabanga nazo izinhlaka zokubika nokuphenya okungahambi kahle ezimalini kuhlangene nezenzo zokukhwabanisa. Omasipala abangamaphesenti angama-74 awazange awalandele ngophenyo amahlebezi okungasetshenziswa ngendlela kwezimali ekuthengeni impahla kaHulumeni nezenzo zokukhwabanisa.

Ngowe-2017 uMnyango Wezokuphathwa Kwezimali (National Treasury)  wadalula ukuthi ingxenye yomasipala abangama-257 ezweni lonke babesenkingeni yezimali kanti bayi-145 kuphela kubo abathola imibiko ehlanzekile yezezimali. Kwaphinde kwadalulwa ukuthi abangama-40 kubo babesesimweni esibi ngokwezimali kwathi abangamaphesenti ayi-13 kuphela bakwazi ukukhipha izitatimende zokusetshenziswa kwezimali ezazihambisana nokulawula kwemithetho yokugcinwa nokusetshenziswa kwezimali kuhulumeni.

UMcwaningimabhuku-Jikelele waphawula ukuthi lesi sithombe esibi sezimali singumphumela wokungathathelwa zinyathelo kwabantu okufanele baqaphe ukusebenza ngokuyikho kwezimali, nokungakhathaleli komasipala ukulandela imibiko yokungaphathwa kahle kwezimali, inkohlakalo nokungalandelwa kwemithetho yokuthenga impahla kahulumeni.

UMakwetu phakathi kokunye ukhale ngokuswelakala kwamakhono kulabo abaqashelwe ukubheka ukusebenza kwezimali zomasipala. Lokhu kulandela omunye umbiko omubi odalulwe yiSouth African Institute of Chartered Accountants wokuthi ezikhulwini zokuphathwa kwezimali ezingama-218 zingama-79 kuphela ezikhombise ukuthi zinekhono elidingekayo ekwenzeni lo msebenzi ngendlela.

Amatemu asetshenziswayo achazwa yi-AGSA kanje:

  • Umphumela wocwaningomabhuku ohlanzekile (Clean audit outcome): Izitatimende zezimali azinakho ukushayisana (okuwukuthi umbono wocwaningomabhuku lwezimali olungenasisihla) futhi akukho okutholakele kwezingaqho lombiko wokusebenza lonyaka noma okungahambisani nomthetho.
  • Ngokwezimali kuhlanzekile kodwa kukhona okutholakele (Financially unqualified with findings): Izitatimende zezimali azinakho ukushayisana. Ngaphandle uma uMcwaningimabhuku Jikelele ethola umphumela ohlanzekile, kunokutholakalayo embikweni wokusebenza wonyaka noma ukungahambisani nomthetho, noma kokubili.
  • Umbono wocwaningomabhuku unezibhidi(Qualified audit opinion): Izitatimende zezimali zinokushayisana emananini athile, noma akunabufakazi obanele obungenza uMcwaningimabhuku Jikelele abone ukuthi lawo manani athile aqukethwe ezitatimendeni zezimali akusikhona ukuthi kuyashayisana.
  • Umbono wocwaningomabhuku mubi (Adverse audit opinion): Izitatimende zezimali zinokushayisana okungapheleli nje emananini athile, noma ukushayisana kumele isixa esikhulu sezitatimende sezimali.
  • Ukunqatshwa kombono wocwaningomabhuku (Disclaimer of audit opinion): Ocwaningwayo wehlulekile ukuletha ubufakazi obanele ngokwemiqulu ukuze kube nombono wocwaningomabhuku. Ukungeneli kobufakazi abugcini nje kuphela emananini athile noma kumele isixa solwazi olusezitatimendeni zezimali.