| 1. |
Injongo
Ukwenzela ukubonelela ngesikhokelo neenkqubo ngokumalunga nemiba ebalulekileyo namanyathelo amakathathwe ngabo bonke abathathi-nxaxheba abachaphazelekayo kwisebe liphela xa kunikwa ingxelo ngee-accruals and commitments, kunye nokusingatha iintlawulo neevawutsha ezenziwe kwi-Basic Accounting System (BAS).
|
| 2.1 |
Le Ngcaciso iMfutshane yeCandelo lezoLawulo lweMicimbi yezeMali ikhutshwa ngokungqinelana noMthetho woLawulo lweMali kaRhulumente, 1999 (uMthetho No. 1 ka-1999 ((Public Finance Management) PFMA), (Act 1 of 1999), i-Management Act, 1999 (Act 1 of 1999), yaye mayifundwe kunye: |
| 2.2 |
neZahluko 8.1 no-8.2 zeMimiselo ye-Ofisi kaNondyebo kaZwelonke (National Treasury Regulations (NTR)), eyakhutshwa nge-15 Matshi 2005 ngokweSiqendu 76 soMthetho woLawulo lweMali kaRhulumente, 1999 (Public Finance Management) (uMthetho No. 1 ka-1999 (PFMA)) , kunye: |
| 2.3 |
neSahluko 8.1 seMiyalelo ye-Ofisi kaNondyebo wePhondo (Provincial Treasury Instructions) (WCPTI)), eyakhutshwa nge-5 Novemba 2009 ngokweSiqendu 18(2)(a) sePFMA; kwakunye
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| 2.4 |
neeSetyhula ezakhutshwa nguNondyebo wePhondo ngokumalunga nokunika ingxelo ngemicimbi yezemali malunga neentlawulo ezenziwe mva (late payments), ii-invoyisi ezingahlawulwanga nokunika ingxelo ngee-accruals and commitments.
|
| 3.1 |
Ngokwenjenje kutshintshwa ngokupheleleyo iNgcaciso eMfutshane yeCandelo lezoLawulo lweMicimbi yezeMali 01/2011, yomhla we-23 Februwari 2011, yile ngcaciso imfutshane ngenxa yeemfuno ezingummiselo ezintsha zokunika ingxelo ngezemali kuNondyebo wePhondo. |
| 3.2 |
ISetyhula yeCandelo likaNondyebo wePhondo No. 68 ka-2011, yomhla we-15 Disemba 2011, ifuna ukuba amasebe anike ingxelo qho ngenyanga ngengcaciso emalunga nee-invoyisi ezihlalwulwa emva kweentsuku eziyi-30 zifikile nangee-invoyisi ezingekahlawulwa. |
| 3.3 |
ISetyhula yeCandelo likaNondyebo wePhondo No. 36 ka- 2010, yomhla we-23 Septemba 2010, ifuna amasebe ukuba anike ingxelo qho ngekota ngee-commitments and accruals. |
| 3.4 |
ISahluko 8.1 seMiyalelo kaNondyebo wephondo (Provincial Treasury Instructions) silawula iintlawulo nee-vawutsha yaye masilandelwe ngqo ngawo onke amaxesha. NgokweSahluko 8.1.8 seProvincial Treasury Instructions (PTI), umntu ongqinisisa ivawutsha yentlawulo makagunyaziswe ngokudluliselwa amagunya. Igosa elidluliselwe amagunya kufuneka kwakhona liqinisekise ukuba iimfuno ezingummiselo ezicaciswe kwiSahluko 8.1.8(a)-(g) zePTI ziyathotyelwa nazo phambi kokuba kuqhutyekwe ngentlawulo.
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| 4.1 |
Ezi ziHlomelo zilandelayo ziqhotyoshelweyo zezokunika isikhokelo ngeentlawulo, ukuzaliswa kwee-input forms namaxwebhu axhasayo: |
| 4.1.1 |
IsiHlomelo A: Uluhlu lokutshekisha iintlawulo |
| 4.1.2 |
IsiHlomelo B: Iifom namaxwebhu axhasayo eentlawulo |
| 4.1.3 |
IsiHlomelo C1: Ii-Input forms PGWC 013 no-PGWC 015 |
| 4.1.4 |
IsiHlomelo C2: Ukuzaliswa kwee-Input forms PGWC 013 no-PGWC 015
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| 4.1.5 |
IsiHlomelo D: Iimpazamo ezidla ngokwenziwa ezifunyanwa kwiivawutsha
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| 4.2 |
Amagosa adluliselwe amagunya anoxanduva lokuqinisekisa ukuba ii-BAS Authorisers ziyazithobela iimfuno ezingummiselo ezicaciswe kule ngcaciso imfutshane. |
| 5. |
Ii-invoyisi ezihlawulwe ngokupheleleyo emva kweentsuku eziyi- 30 zifikile |
| 5.1 |
Ngokwenjenje kukhunjuzwa amagosa nge-NTR 8.2.3 ecacisa ukuba "Ngaphandle kokuba kucaciswe ngandlela yimbi kwikhontrakthi okanye kwimvumelwano eyenye, zonke iintlawulo ezimelwe ukuhlawulwa ngokupheleleyo abantu abatyalwayo (creditors) mazihlawulwe kwiintsuku eziyi-30 yakuba ifikile i-invoyisi okanye, kwimeko yamabango embambano (civil claims), ukususela kumhla wokuhlawulwa kwetyala lonke okanye wesigwebo senkundla." |
| 5.2 |
Ukuba kufuneka intlawulo yenziwe kumntu otyalwayo emva kweentsuku eziyi-30 zokufika kwe-invoyisi yokugqibela (final invoice), isizathu sokulibaliziseka kwentlawulo masichazwe kuluhlu lokutshekisha oluqhotyoshelweyo lweentlawulo (Funda isiHlomelo A). |
| 5.3 |
Yonke imihla echaphazelekayo (umz. "umhla i-source document date)", "umhla i-source document receipt date" mayifakwe ngokuchanekileyo kwisistim yemicimbi yezemali. Le mihla ibaluleke gqitha ukulungiselela iinjongo zokubala ixesha elithathwe luxwebhu (ageing purposes) (umz. ukubala inani leentsuku eziphelileyo de ihlawulwe i-invoyisi. Ii-invoyisi mazibe nomhla ogximfizwe ngestampu ngomhla wokufika kwazo ukulungiselela kwale njongo inye. Kubalulekile ukuqaphela ukuba apho i-invoyisi iphindiselwa kumntu otyalwayo (creditor) ukuba enze izilungiso, umhla omtsha wokufika kwe-invoyisi enezilungiso, nguwo omawufakwe phantsi ko-"source document receipt date" ingabi ngulowo wokufika kwe-invoyisi okokuqala.
Umhla wekhontrakthi (umz imvumelwano yothutho lwabafundi) mawunga-setyenziswa endaweni yomhla we-"invoice received date" njengoko lo mhla unokubangela impazamo ubonise intlawulo echazwe njengehlawulwe emva kwexesha (late payment).
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| 5.4 |
Ii-ofisi ezisingethe ii-invoyisi kunye/okanye iintlawulo mazinike ingxelo qho ngenyanga, kwithuba leentsuku eziyi-7 emva kokuphela kwenyanga, kwiyunithi ye-DFA: -Financial Capacity Building unit ngazo zonke ii-invoyisi ezingahlawulwanga ezindala ngaphezu kweentsuku eziyi-30 ukususela ekufikeni kwee-invoyisi, kwakunye nazo zonke iintlawulo ezihlawulwe ngokupheleleyo emva kweentsuku eziyi-30 zokufika kwe-invoyisi. |
| 5.5 |
Ii-invoyisi ezingahlawulwanga ezindala ngaphezu kwentsuku eziyi-30 kwakunye neentlawulo ezihlawulwe ngokupheleleyo emva kweentsuku eziyi-30 zokufika kwe-invoyisi ziya kuthathwa njengesenzo esibi yaye zizizathu ezicaciswe ngokuvokothekileyo nezivakalayo kwiintlawulo ezihlawulwe mva eziya kwamkelwa kwiimeko ezifana nezi. |
| 6. |
Ukunika ingxelo ngee-Accruals |
| 6.1 |
Ii-accruals zimele iimpahla/iinkonzo ezifikileyo nee-invoyisi ezifikileyo kodwa zingekahlawulwa ngomhla wokunika ingxelo. |
| 6.2 |
Ii-ofisi ezisingatha ii-invoyisi kunye/okanye iintlawulo mazigcine ii-accruals registers ukulungiselela injongo yokunika ingxelo. I-standardised accruals register iya kukhutshwa yiyunithi i-DFA: FCB unit kwii-ofisi ezisingethe iintlawulo. |
| 6.3 |
Ezi ofisi zingentla mazinike ingxelo qho ngekota ngokungenisa ngekhompyutha (electronically) i-standardised accruals register ezaliswe ngokupheleleyo nehlaziyiweyo kwiyunithi i-DFA: FCB unit kwiintsuku eziyi-10 emva kokuphela kwekota nganye. Kwimeko ye-zero accruals, makungeniswe i-nil return ukulungiselela iinjongo zolawulo. |
| 6.4 |
Ingcaciso ngee-accruals isetyenziswa yi-DFA ukwenza iingxelo ezishwankathelweyo zaqho ngekota ngenjongo yokungeniswa kuNondyebo wePhondo yaye le ngcaciso ikwafakiwe kwi-disclosure notes ezihamba neengxelo-mali (financial statements). |
| 7. |
Ukunika ingxelo ngee-commitments |
| 7.1 |
Ii-Commitments zimele iimpahla neenkonzo ezivunyiweyo (approved) esele zenzelwe imvumelwano okanye ezingekenzelwa imvumelwano (contracted or not yet contracted) kodwa ezingekasiwa apho kumele zisiwe khona ngomhla wokunika ingxelo. |
| 7.2 |
Ii-ofisi ezisingatha ii-commitments mazigcine i-register of commitments ukulungiselela iinjongo zokunika ingxelo yaye mazingenise ngekhompyutha ithemplethi i-standardised template of commitments ezaliswe ngokupheleleyo nehlaziyiweyo kwiyunithi i-DFA: Financial Reporting unit kwiintsuku eziyi-10 emva kokuphela kwekota nganye. Kwimeko ye-zero accruals, makungeniswe i-nil return ukulungiselela iinjongo zolawulo. |
| 7.3 |
Izinto zibizwa ngokuba zii-commitments apho isebe lizibophelela ngokwalo kwimicimbi (transactions) yexa elizayo edla ngokukhokelela ekukhutshweni kwezibonelelo zemali (outflow of resources). |
| 7.4 |
Ii-Approved and contracted commitments kuthetha ukuba inkcitho seyivunyiwe yaye imvumelwano sele inikiwe (contract has been awarded) ngomhla wokunika ingxelo.
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| 7.5 |
Ii-Approved but not yet contracted commitments kuthetha apho inkcitho sele ivunyiwe kodwa imvumelwano ibe ingekanikwa okanye sele ilindele ukugqityezelwa ngomhla wokunika ingxelo. |
| 7.6 |
Ii-commitments mazihlelwe zibe yi-current expenditure (umz. iimpahla neenkonzo) kunye ne-capital expenditure (umz. izakhiwo nezinye izitraksha ezingenakushenxiseka (fixed structures). |
| 7.7 |
Xa kubalwa ii-commiments, makuthathelwe ingqalelo oku kulandelayo ngokumalunga neethenda ezivunyiweyo:
- Ithuba lethenda evunyiweyo
- Izixa esele zihlawulwe malunga naloo thenda /khontrakthi
- Izixa esele kufunyenwe ii-invoyisi zazo nezithi ke ngoko zibandakanywe kwii-accruals zimele ukuxhuzulwa (should be deducted).
- Ii-commitments ezifakwe (loaded) kwisistim yokuthengwa kweempahla neenkonzo (efana neLOGIS)
- Ii-commitments ezingafakwanga kwisistim yokuthengwa kweempahla neenkonzo
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| 7.8 |
Ingcaciso ngee-commitments isetyenziswa yi-DFA ukwenza iingxelo ezishwankathelweyo zaqho ngekota ngenjongo yokungeniswa kuNondyebo wePhondo yaye le ngcaciso ikwafakiwe kwi-disclosure notes ezihamba kunye neengxelo-mali (financial statements).
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| 8. |
Ukuzaliswa kweevawutsha |
| 8.1 |
Amagosa abelwe umsebenzi wokuba ngabagunyazisi (authorisers) kwiBAS makaqinisekise ukuba iiBAS input forms ezizalisiweyo zixhasa intlawulo nganye eyenziwe kwisistim. Anyanzelekile onke amacandelo e-input forms yaye kufuneka azaliswe. |
| 8.2 |
Abagunyazisi mabaqinisekise ukuba kusetyenziswa ii-BAS input forms ezichanekileyo (funda isiHlomelo B ukufumana ingcaciso engaphezulu):
- PGWC 001 (Travel & subsistence sundry advance payment) – isetyenziselwa ukwenza isicelo sesigunyaziso se-travel and subsistence allowance. Le ntlawulo yenziwa ngokuzalisa iPGWC 001 form.
- PGWC 002 (BAS allocation attachment) - sisishwankathelo see-applicable allocations nekufuneka iqhotyoshelwe kwiPGWC 013 nePGWC 015 forms
- PGWC 003 (BAS debt: Agreement maintenance) – yejongene nabo banamatyala (debtors)
- PGWC 004 (BAS journal entry processing maintenance) – yee-jenali
- PGWC 013 (BAS sundry/ recurring payment maintenance) – yeyokuhlawula izinto ngezinto (sundry payments)
- PGWC 015 (BAS purchase order payment) - yokuhlawula ii-odolo ezenziweyo
- Form 1450 (Order payment transaction form) - esetyenziswa kunye nePGWC 015
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| 9. |
Ukuthintela ukuphinda kufakwe (re-capturing) imicimbi eminye (transactions)
Ukuthintela ukuphinda kufakwe imicimbi eminye kwikhompyutha, zonke ii-input forms, ii-invoyisi namanye amaxwebhu axhasayo mazigximfizwe ngestampu igama elithi "Paid" yakuba imicimbi igunyazisiwe kwisistim yezemali.
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| 10. |
Ukuhlatywa kwentlawulo (cancellation of payment) |
| 10.1 |
Xa intlawulo ihlatyiwe kuze kulungiswe intlawulo entsha njengentlawulo eyi-replacement payment, ivawutsha ehlatyiweyo (cancelled voucher) kufuneka iqhotyoshelwe kwivawutsha entsha. Oku kusebenza kuphela xa intlawulo ihlatyiwe ngenxa ye-"unpaid" payment naxa ibuyiswa yibhanki.
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| 10.2 |
Intlawulo entsha yenziwa ibe yefakwa endaweni yenye (replacement), ize inombolo yevawutsha ehlatyiweyo (cancelled voucher number) iboniswe apho kuyo, ukuze ngokwenjenjalo kwenziwe ilinki phakathi kwevawutsha ehlatyiweyo nevawutsha efakwa endaweni yenye (replacement voucher) namaxwebhu axhasayo. |
| 11. |
Ukuphelisa inkcitho engenziwanga ngokomgaqo nengeyonzuzo, (irregular, fruitless and wasteful expenditure)
Ukuqinisekisa ukuba iintlawulo eziya kwabo batyalwayo (creditors) ziyangqinelana neemfuno ezingummiselo zomthetho (statutory requirements) yaye ingakumbi ukuphelisa inkcitho engenziwanga ngokomgaqo nengeyonzuzo, la maxwebhu axhasayo alandelayo makaqhotyoshelwe kunye nevawutsha yentlawulo nganye ukwenzela ukuba abe yinxenye yamaxwebhu axhasayo: |
| 11.1 |
Ikopi eprintiweyo ye-Register of payments (i-printout yeBAS ebonisa iinkcukacha zofake ingcaciso (capturer), umgunyazisi (authoriser), iinkcukacha zebhanki zequmrhu (entity), umz. umthengisi (supplier) nesixa esihlawulweyo) |
| 11.2 |
I-Checklist for payments (Annexure A), ezaliswe ngokupheleleyo yangqinisiswa ligosa (ngamagosa) mayiboniswe kule fom. Akukho luhlu lokutshekisha kufanele luzaliswe kwezi ndidi zeentlawulo zilandelayo:
- Ii-Salary payments
- Ii-Transfer payments
- Ii-Travel & subsistence payments
- Ii-Entertainment allowance payments
- Ii-Petty cash payments
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| 11.3 |
Onke amaxwebhu ayimfuneko makaqhotyoshelwe ngokuthe nkqi kwi-BAS input forms yaye makangeniswe kwi-DFA: Financial Capacity Building (FCB) Room 7-03, Grand Central Building, Cape Town. |
| 12. |
Ukufaka imicimbi kwijenali (journal entries) |
| 12.1 |
Ukuthintela ukuphinda kufakwe imicimbi eminye yeejenali namaxwebhu axhasa iijenali kwikhompyutha, kufuneka iisuphavayiza ezigunyazisa iijenali ekhompyutheni zigximfize ngestampu igama elithi "Processed" kumphambili wejenali nakumaxwebhu axhasayo ukwenzela ukubonisa ukuba seyifakiwe ezincwadini. Iisuphavayiza kufanele ziqinisekise ukuba amaxwebhu axhasayo aqhotyoshelwa kwezi jenali phambi kokuzingqinisisa nokuzisayina. Ukuthintela ukuphinda kufakwe imicimbi eminye |
| 12.2 |
Zakuba zifikile iijenali e-ofisini kwicandelo i-Financial Capacity Building section, igosa elizamkelayo liya kuzitshekisha ezo jenali ukuba ziyangqinelana na noku kungentla phambi kokuba lizamkele ngeenjongo zokuzifayilisha. Iijenali ezingangqinelaniyo noku ziya kubuyiselwa kwisuphavayiza echaphazelekayo ukuba zenziwe ngokuchanekileyo. |
| 13. |
Ukungeniswa kweevawutsha |
| 13.1 |
Abagunyazisi abadluliselwe amagunya banoxanduva lokugcina ngokunqatyisiweyo iivawutsha zabo, nekufuneka zingeniswe, zihamba kunye nee-Document Control Reports (DCRs) zabo ezithathelwe kwiBAS ekuqaleni kwenyanga nganye entsha, kwi-DFA Financial Capacity Building (FCB), Room 7-03, Grand Central Building, Cape Town kwiintsuku ezisi-7 emva kokuphela kwenyanga nganye. |
| 13.2 |
Umgunyazisi ngamnye makenze i-Document Control Report qho ngenyanga eqala ngosuku lokuqala ukuya kwelokugqibela lwenyanga nganye. Kwiimeko apho kukho ngaphezu komgunyazisi omnye kwicandelo ngalinye, umgunyazisi ngamnye makabhale i-Document Control Report ye-user ID yabo. Injongo yale ngxelo kukubonisa yonke imicimbi (transactions) eyenziwe kwinyanga ethile. |
| 13.3 |
Abagunyazisi mabaqinisekise ukuba zonke iivawutsha ezidweliswe kwi-Document Control Report yaloo nyanga zikubbo. |
| 13.4 |
Iivawutsha mazisotwe ngokolandelelwano lwamanani zize zingeniswe, zihamba kunye neDCR echaphazelekayo, namaxwebhu axhasayo eqhotyoshelwe ngokuthe nkqi. |
| 13.5 |
Igosa elivela kwi-FCB kunye negosa elingenisa iivawutsha, baya kungqinisisa ukuba zonke iivawutsha zingeniswa ngokungqinelana ne-Document Control Report. Igosa elivela kwi-FCB liya kuthi ke lingqinisise ukuba zonke iivawutsha sezifikile. Oomabini amaqela makasayine i-Document Control Report kwaye agcine iikopi ze-Document Control Report engqinisisiweyo ukulungiselela iinjongo zeerekhodi. |
| 13.6 |
Iivawutsha ezingena Document Control Report DCR azisayi kwamkelwa kwaye ziya kubuyiselwa kumgunyazisi ochaphazelekayo ukuba zingeniswe nebhetshi epheleleyo, njengoko kucacisiwe kwi-Document Control Report. |
| 13.7 |
Igosa elivela kwi-Financial Capacity Building section liya kutshekisha ukwenzela ukuqinisekisa ukuba onke amaxwebhu angenisiweyo angqinisisiwe ngokufanelekileyo (certified properly), nokuba zonke iivawutsha zihamba kunye namaxwebhu axhasayo ayimfuneko. |
| 13.8 |
Uluhlu lwazo zonke iivawutsha ezingekahlawulwa luya kuthunyelwa qho ngenyanga kubo bonke abagunyazisi, ekuya kuthi emva koko, ukuba ezi vawutsha azikafiki kwi-Financial Capacity Building section, ungekadluli owe-15 kwinyanga nganye, uluhlu olo luthunyelwe kongasentla umlawuli ochaphazelekayo ukuba angenelele kuloo meko. |
| 13.9 |
Ukungaphumeleli ukungenisa iivawutsha kuya kuthathwa njengesenzo esibi. Ukungangeniswa kweevawutsha kwavakaliswa kwixa elingaphambili njengomba oxhalabisayo nguMphicothi-zincwadi Jikelele (Auditor-General) kwiingxelo zolawulo. Ukuba akungeniswanga zivawutsha, inkcitho eyenziweyo iya kuthathwa njengesitenxo kwimigaqo emiselweyo (irregular) kuze kunikwe ingxelo elolo hlobo ngayo. |
| 13.10 |
Apho iintlawulo zevawutsha zingangeniswanga kwi-Financial Capacity Building section kwiintsuku eziyi-31 emva kokuphela kwenyanga, ukufikelela kwabasebenzisi (user access) kwiBAS ngamagosa enza lo msebenzi kuya kuxelwa kwi-BAS Systems Controller yaye kuya kupheliswa (revoked) ngoko nangoko.
|
| 14. |
Ukucela iivawutsha zentlawulo kweli candela le-Financial Capacity Building (FCB) |
| 14.1 |
Amagosa afuna ukufikelela kwiivawutsha zeBAS zentsusa (original BAS vouchers) ezazingeniswe kwiFCB kwixesha elidlulileyo makazalise aze asayine ivawutsha ethatha indawo yenye (replacement voucher) ekufuneka ibonise iinkcukacha zentlawulo, ezinjengenombolo yevawutsha yentlawulo (payment voucher number), umgunyazisi nenyanga ivawutsha eyayigunyaziswe ngayo. Ivawutsha ethatha indawo yenye mayibhalwe ngokucacileyo igama neenkcukacha zoqhagamshelwano zomntu ofuna ivawutsha (iivawutsha) nomhla wokwenziwa kwesicelo. |
| 14.2 |
Iivawutsha zentsusa (original voucher) ziya kukhutshwa kuphela okwethuba elingadlu-langa kwiintsuku ezintlanu zomsebenzi, nekufuneka emva koko ezo vawutsha zibuyiselwe kwi-FCB. Ukunxaxha kulo mgaqo kuya kuvunyelwa kuphela kwiivawutsha ezikhutshwa zisiya:
- kwi-Ofisi ye-Auditor-General,
- kwa-Forensic Audit
- kwa-Internal Audit okanye kwa-SARS
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| 15. |
Kubaluleke kakhulu ukuba okukule ngcaciso imfutshane kwaziswe onke amagosa ajongene nokulungiselela, ukwenza nokugunyazisa iintlawulo neejenali kwisistim yezemali. Iya kuthakazelelwa kakhulu intsebenziswano yenu ngokumalunga noku. |
ISAYINWE: NGU-L J ELY
UMLAWULI OYINTLOKO WEZOLAWULO LWEMICIMBI YEZEMALI
UMHLA: 2012:09:06
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