NgokweSiqendu (40 (1)(c) soMthetho woLawulo lweeMali zikaRhulumente, 1999 (uMthetho 1 ka-1999) (Public Finance Management Act, 1999 (Act 1of 1999), eli sebe kufuneka lingenise iingxelo-mali zonyaka kuMphicothi weeNcwadi-Jikelele ungadlulanga owe-31 Meyi 2011. Ukulungiselela unyaka-mali ka-2010/11 ophela nge-31 Meyi 2011, kufuneka kuvalwe iincwadi zeli Sebe phambi komhla we-30 Apreli 2011. Umhla ojongwe njengowokuvalwa kweencwadi ngowe-15 Apreli 2011. UNondyebo kaZwelonke (National Treasury) uya kwenza uvalo lonyaka-mali olunyanzeliswayo (forced closure) xa isebe lingazivali iincwadi zalo kwangexesha. Ngenxa yesi sizathu, ayabongozwa onke amaqela ukuba ancede athathele ingqalelo le mihlathi ilandelayo ukwenzela ukuqinisekisa ukuba kuyahlangatyezwana neemfuno ezimiselweyo.

Zonke iimali zeendleko zothutho nezixhaso (transport & subsistence (T&S)) ezikhutshwa kwangaphambi kwesiganeko (advances), azichatshazelwa kukuvalwa konyaka-mali yaye kusaza kuqhutyekwa nemihla yokukhutshwa kweentlawulo zesiqhelo ze-BAS. Nakuba kunjalo, ngenxa yokuba inkcitho eyenzelwa ii-T&S ixhuzulwa kuphela kwiimali ezikhutshiweyo kwakuba kwenziwe ibango, kubalulekile ukuba onke amabango angekahlawulwa ngokumalunga nonyaka-mali ka-2010/2011 makenziwe kwangexesha. Njengoko la mabango esenziwa kwi-PESALI, kufuneka angeniswe ungekadluli umhla we-25 Matshi 2011. Nawaphi na amabango angeniswe emva kwalo mhla aya kuhlawulwa ngemali yonyaka-mali ka-2011/12. Yonke imali eseleyo (differences), xa kuthe kanti ibango lingaphantsi kwe-advance, kufuneka ibe seyibuyisiwe ungekadluli umhla we-25 Matshi 2011.

Zonke ii-ofisi ezinoxanduva lokukhupha iirisiti ze-BAS maziqinisekise ukuba iirisiti zikaMatshi 2011, kungakhathaliseki umhla wokudipozithwa kwayo, mazibe ziyaziwa ngenyanga yobalo-mali uMatshi (03) nokuba zonke iirisiti ezisalindelweyo ziyabonakala kwi-BAS. Abanegunya lokugunyazisa (authorisers) mabaqinisekise kwakhona ukuba zonke iirisiti ezihlatyiweyo (cancelled receipts) zigunyaziswe ngokufanelekileyo.

Yonke inkcitho yemali encinane eyenziweyo ukuya kutsho kowe-31 Matshi 2011, mayibe iyaziwa yonke ngoMatshi.

Kunyanzelekile ukuba kusetyenziswe umhla ochanekileyo wokuthumela kwi-BAS ngawo onke amaxesha, ngokukodwa xa kusenziwa izilungiso zeempazamo kwijenali ngokumalunga nonyaka-mali ka-2010/2011 ezenziwa ngo-Apreli 2011. Bonke abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba iijenali ezifakwe kwikhompyutha ngoMatshi 2011 zigunyaziswe kwangexesha ngethuba lokuqhutywa komsebenzi wabo.

Yonke imicimbi engekenziwa esekwimo yokuba kuthiwe yevulekileyo (engekaphethwa), yekhatyiweyo, yeza kukhatywa, yengagqitywanga, tobeact, tobeau and rejauth mayigcinwe, mayigunyaziswe okanye mayihlatywe. Ingxelo yemicimbi engekenziwa ngomsebenzi owenziwa kuloo ndawo (per functional area) (intlawulo, iijenali njl. njl.) ingacelwa kwi-BAS kwinqanaba lokwenza iingxelo (reporting functionality) (Other Reports). Abasebenzisi ekungumsebenzi wabo lo (responsible users) bangaziwa ngokujonga kule ngxelo ukulungiselela iinjongo zokuphethwa kwemicimbi engekenziwa. Kungenjalo, kungakhangelwa kwi-outstanding transaction enquiry dialogue ukujonga imicimbi engekenziwa kwi-Creditor Management ne-Creditor Payment functional areas. Umhla omiselwe ukuba kugqitywe ngawo imicimbi engekenziwa ngowe-25 Matshi 2011.

Amagosa ekungumsebenzi wawo oku (responsible officials) makaqinisekise ukuba zonke ii-bank and PERSAL interface exceptions ziyenziwa zigqitywe ngaphambi komhla wokuvala okokugqibela (final closure). UMlawuli weeNkqubo ze-BAS makaqinisekise ukuba zonke iintlawulo ezenziwa ngePESALI (all PERSAL runs) zifakiwe kwi-BAS nokuba zenzekile ii-bank interfaces.

Icandelo lokubhankisha (banking section) maliqinisekise ukuba zonke iintlawulo ezingxamisekileyo (NAPS) zifakiwe kwi-BAS zonyaka-mali ka-2010/2011. Makwenziwe ungqinelelwaniso lwemali namaxwebhu okubhankisha kaMatshi 2011 kuze kubhalansiswe istatimenti sebhanki nge-31 Matshi 2011.

Ukwenzela ukuba kube nokuboniswa ngokuchanekileyo ii-akhawuntii zee-asethi namatyala kwiingxelo-mali (financial statements), kunyanzelekile ukuba kuthathwe amanyathelo ayimfuneko okulungisa ezi akhawunti ukuze zibonise iibhalansi ezichanekileyo, umz. iibhalansi zekhredithi kwii-akhawunti zamatyala. Kwimeko apho ii-akhawunti zedebhithi (debit accounts) zinganxulumananga nezixa-mali zekhredithi, (and vice versa) ezi debhithi neekhredithi mazicaciswe yaye zibhalwe ngokwahlukeneyo ngamagosa ekungumsebenzi wawo lo, ukulungiselela iinjongo zezitatimente zokugqibela (final statements). Ngokumalunga noku makungeniswe kwakhona amaxwebhu axhasayo (supporting documentation) ayimfuneko. Xa kuyimeko yee-akhawunti zotyalo-mali zeengxowa-mali ezizodwa (investment accounts of special funds), iibhalansi mazingqinelanisiswe ukulungiselela iinjongo zengxelo yokugqibela (final statement).

Ngokumalunga nezixa-mali ezisatyalwa (amounts owing) amanye amasebe nezityalwa ngamanye amasebe, kuyimfuneko emiselweyo ukuba kungeniswe izatifikethi zokungqina izixa-mali ezingekahlawulwa ukulungiselela iinjongo zophicotho-zincwadi lisebe ngalinye iSebe i-WCED elalenze umcimbi nalo. Iileta zokungqina mazithunyelwe ngokukhawuleza emva kokuphela konyaka-mali (15 Apreli 2011) yaye zibuyiswe ungekadluli owe-29 Apreli 2011, ukwenzela ukuba amasebe abe nako ukungenisa le ngcaciso kwi-Provincial Government Accounting Services of the Provincial Treasury ungekadluli owe-13 Meyi 2011, ukwenzela ukuba amasebe abe nako ukubonisa (disclose) iibhalansi ezichanekileyo kwiingxelo-mali zawo (financial statement).

Yonke ingeniso (All revenue) efunyenwe ngonyaka-mali ka-2010/2011 mayibe nokulandeleka ize ihlawulwe kwiNgxowa-mali yeNgeniso yePhondo (Provincial Revenue Fund) ungekadluli umhla we-31 Agasti 2011.

Umhla wokuvalwa kokwenziwa kwemisebenzi yezemali yonyaka-mali ka-2010/2011, ophela nge-31 Matshi 2011, uya kuba ngowe-13 Apreli 2011. Oku kuthethe ukuba kuphela liCandelo loLawulo lweMicimbi yezeMali eliya kuba nako ukwenza olunye utshintsho (kwiijenali) ngoMatshi 2011 phambi kokuba kuvalwe okokuqala (preliminary closure) nokuya kuba nge-15 Apreli 2011. Bayacelwa bonke abasebenzisi be-BAS ukuba baqinisekise ukuba lonke utshintsho oluyimfuneko lugunyazisiwe nge-15 Apreli 2011. Ukuvalwa okokugqibela kophicotho-zincwadi (audit final closure) kuya kwenzeka kuphela emva kokuba kugqitywe uphicotho lweengxelo-mali zesebe (department's financial statements) yi-Ofisi yoMphicothi weeNcwadi-Jikelele.

Ukulungiselela iinjongo zokunika ingxelo ngee-akhruwali(accruals) zonke ii-ofisi mazingenise iirejista zazo zee-invoyisi zonke zazo esele zilungile kodwa zingekahlawulwa kwakunye nezazo zonke ezeempahla neenkonzo ezifunyenweyo kodwa zibe zingekenzelwa zi-invoyisi ngalo mhla we-31 Matshi 2011 kwiCandelwana lokuXhobisa ngeZakhono zezeMali (Financial Capacity Building Section) leCandelo loLawulo lweMicimbi yezeMali (Directorate: Financial Accounting) ungadlulanga owe-7 Apreli 2011.