NgokweSiqendu (40 (1)(c) soMthetho woLawulo lweeMali zikaRhulumente, ka-1999 (uMthetho 1 ka-1999) (Public Finance Management Act, 1999 (Act 1of 1999), eli sebe kufuneka lingenise iingxelo-mali zonyaka kuMphicothi ziNcwadi-Jikelele ungadlulanga umhla we-31 Meyi 2012. Ukulungiselela unyaka-mali ka-2011/12 ophela ngomhla we-31 Meyi 2012, kufuneka kuvalwe iincwadi zeli Sebe phambi komhla we-30 Apreli 2012. Umhla ojongwe njengowokuvalwa kweencwadi ngowe-19 Apreli 2012. 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 aqwalasele la malungiselelo alandelayo 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-2011/2012 enziwe kwangexesha. Njengoko la mabango esenziwa kwi-PESALI, makangeniswe ungekadluli umhla we-19 Matshi 2012. Nawaphi na amabango angeniswe emva kwalo mhla aya kuhlawulwa ngemali yonyaka-mali ka-2012/13. Yonke imali eseleyo (differences), xa kuthe kanti ibango lingaphantsi kwe-advance, kufuneka kwakhona ibe seyibuyisiwe ungekadluli umhla we-19 Matshi 2012.

Zonke ii-ofisi ezinoxanduva lokukhupha iirisithi ze-BAS maziqinisekise ukuba iirisithi zikaMatshi 2012, kungakhathaliseki mhla wokudipozithwa kwazo, mazibe ziyaziwa ngenyanga yobalo-mali uMatshi (03) nokuba zonke iirisithi ezisalindelweyo ziyabonakala kwi-BAS. Abanegunya lokugunyazisa (authorisers) mabaqinisekise kwakhona ukuba zonke iirisithi ezihlatyiweyo (cancelled receipts) zigunyaziswe ngokufanelekileyo.

Yonke inkcitho yemali encinane eyenziweyo ukuya kutsho kwi-31 Matshi 2012, mayibe iyaziwa yonke ngoMatshi 2012.

Kunyanzelekile ukuba kusetyenziswe umhla ochanekileyo wokuthumela kwi-BAS ngawo onke amaxesha, ngokukodwa xa kusenziwa izilungiso zeempazamo kwijenali ngokumalunga nonyaka-mali ka-2011/2012 ezenziwa ngo-Apreli 2012. Bonke abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba iijenali ezifakwe kwikhompyutha ngo-Apreli 2012 zigunyaziswe kwangexesha ngethuba lokuqhutywa komsebenzi wabo.

Yonke imicimbi engekenziwa esekwimo yokuba kuthiwe yevulekileyo (engekaphethwa), yekhatyiweyo, yeza kukhatywa, yengagqitywanga, tobeact, tobeau and rejauth mayigcinwe, igunyaziswe okanye ihlatywe. 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 abajongene nalo msebenzi (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-27 Matshi 2012.

Amagosa ajongene nalo msebenzi (responsible officials) makaqinisekise ukuba zonke ii-bank and PERSAL interface exceptions zenziwa zigqitywe phambi 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-2011/2012. Makwenziwe ungqinelelwaniso lwemali namaxwebhu okubhankisha kaMatshi 2012 kubhalansiswe istatimenti sebhanki ngowe-31 Matshi 2012.

Ukwenzela ukuba kuchazwe ngokuchanekileyo ii-akhawunti 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, (okanye kwenziwe ngenye indlela) ezi debhithi neekhredithi mazicaciswe zibhalwe ngokwahlukeneyo ngamagosa ajongene nalo msebenzi, ukulungiselela injongo yezitatimente zokugqibela (final statements). Ngokumalunga noku makungeniswe kwakhona amaxwebhu axhasayo (supporting documentation) ayimfuneko. Kwimeko 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 (19 Apreli 2012) yaye zibuyiswe ungekadluli owe-15 Meyi 2012, ukwenzela ukuba amasebe abe nako ukungenisa le ngcaciso kwi-Provincial Government Accounting Services of the Provincial Treasury ungekadluli owe-15 Meyi 2012, nokwenzela ukuba amasebe abe nako ukuchaza (disclose) iibhalansi ezichanekileyo kwiingxelo-mali zawo (financial statement). Funda i-PT Circular 40 of 2008, yomhla we-26 Septemba 2008, ngokumalunga noku.

Yonke ingeniso (All revenue) efunyenwe ngonyaka-mali ka-2011/2012 ifanele ukulandeleka ize ihlawulwe kwiNgxowa-mali yeNgeniso yePhondo (Provincial Revenue Fund) ungekadluli umhla we-31 Agasti 2012.

ICandelo loMlawuli oyiNtloko weMicimbi yaBasebenzi malicele iingxelo zePesali ezimiselweyo malunga namatyala ezinto ezenzeke zingalindelekanga (contingent accountabilities) kunye nezibonelelo zabaqeshwa ngomhla we-31 Matshi 2012.

Umhla wokuvalwa kokwenziwa kwemisebenzi yezemali yonyaka-mali ka-2011/2012, ophela nge-31 Matshi 2012, uya kuba ngowe-16 Apreli 2012. Oku kuthetha ukuba kuphela liCandelo loLawulo lweMicimbi yezeMali eliya kuba nako ukwenza olunye utshintsho (kwiijenali) ngoMatshi 2012 phambi kokuba kuvalwe okokuqala (preliminary closure) nokuya kuba nge-19 Apreli 2012. Bayacelwa bonke abasebenzisi be-BAS ukuba baqinisekise ukuba lonke utshintsho oluyimfuneko lugunyazisiwe nge-19 Apreli 2012. Ukuvalwa okokugqibela kophicotho-zincwadi (audit final closure) kuya kwenzeka kuphela emva kokuba kugqitywe uphicotho lweengxelo-mali zesebe (department’s financial statements) yi-Ofisi yoMphicothi ziNcwadi-Jikelele.

Ukulungiselela iinjongo zokunika ingxelo ngee-Akhruwali (accruals) zonke ii-ofisi mazingenise iirejista zee-invoyisi zazo, kwakunye nazo zonke iimpahla neenkonzo ezizifumeneyo kodwa zibe zingekenzelwa zi-invoyisi, ngalo mhla we-31 Matshi 2012 kwiCandelo lokuXhobisa ngeZakhono zezeMali (Financial Capacity Building Section) leCandelo loLawulo lweMicimbi yezeMali (Directorate: Financial Accounting).