NgokweSiqendu 40(1) (c) soMthetho woLawulo lweeMali zikaRhulumente, ka-1999 (uMthetho 1 ka-1999) (Public Finance Management Act), 1999), Act 1 of 1999, eli sebe kufuneka lingenise iingxelo-mali zonyaka kuMphicothi ziNcwadi-Jikelele ungadlulanga owe-31 Meyi 2013. Ukulungiselela unyaka-mali ka-2012-2013, ophela nge-31 Matshi 2013, kufuneka kuvalwe iincwadi zeli Sebe phambi kowe-30 Apreli 2013. Umhla ojongwe njengowokuvalwa kweencwadi ngowe-19 Apreli 2013. I-Ofisi kaNondyebo kaZwelonke (National Treasury) uya kwenza uvalo lonyaka-mali olunyanzeliswayo (forced closure) xa isebe lingazivali iincwadi zalo kwangexesha. Ngenxa yesi sizathu, ayabongozwa onke amaqela ukuba aqwalasele la malungiselelo alandelayo ukuqinisekisa ukuba kuhlangatyezwana neemfuno ezimiselweyo.

Iintlawulo zeT&S azikuchaphazeli ukuvalwa konyaka-mali, kodwa kusaza kuqhutyekwa nemihla yokukhutshwa kweentlawulo zeBAS zesiqhelo. 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-2012-13 enziwe kwangexesha. Njengoko la mabango esenziwa kwiPESALI, makangeniswe ungadlulanga owe-20 Matshi 2013. Nawaphi na amabango angeniswe emva kwalo mhla aya kuhlawulwa ngemali yonyaka-mali ka-2013/14. Yonke imali eseleyo (differences), xa kuthe kanti ibango lingaphantsi kwe-advance, kufuneka kwakhona ibe seyibuyisiwe ungekadluli owe-25 Matshi 2013.

Zonke ii-ofisi ezinoxanduva lokukhupha iirisithi zeBAS maziqinisekise ukuba iirisithi zikaMatshi 2013, kungakhathaliseki mhla wokudiphozithwa kwazo, mazibe ziyavunywa ngenyanga yobalo-mali uMatshi (03) nokuba zonke iirisithi ezisalindelweyo zifakiwe kwiBAS. Abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba zonke iirisithi ezihlatyiweyo zigunyaziswe ngokufanelekileyo.

Yonke inkcitho yemali encinane eyenziweyo ukuya kutsho kwi-28 Matshi 2013 makube sekunikwe ingxelo ngayo ngoMatshi 2013.

Kunyanzelekile ukuba kusetyenziswe umhla ochanekileyo wokuthumela kwiBAS ngawo onke amaxesha, ngokukodwa xa kusenziwa izilungiso zeempazamo kwijenali ngokumalunga nonyaka-mali ka-2012-13 ezenziwa ngo-Apreli 2013. Bonke abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba iijenali ezifakwe kwikhompyutha ngoMatshi 2013 zigunyaziswe kwangexesha ngethuba lokuqhutywa komsebenzi wabo.

Yonke imicimbi engekenziwa esekwimo yokuba kuthiwe yevulekileyo (engekaphethwa), yekhatyiweyo, yeza kukhatywa, yengekagqitywa, tobeact, tobeau and rejauth mayigcinwe, igunyaziswe okanye ihlatywe. Ingxelo yemicimbi engekenziwa ngomsebenzi owenziwa kuloo ndawo (functional area) (intlawulo, iijenali, njl. njl.) ingacelwa kwiBAS kwinqanaba lokwenza iingxelo (at the reporting function) (Other Reports). Abasebenzisi abajongene nalo msebenzi (responsible users) banokwaziwa ngokujonga kule ngxelo ukulungiselela iinjongo zokuqukuphethwa kwemicimbi engekenziwa. Kungenjalo, kunokukhangelwa kwi-outstanding transaction enquiry dialogue ukujonga imicimbi engekenziwa kwiCreditor Management nakwiCreditor Payment functional areas. Umhla ekumiselwe ukuba kugqitywe ngawo imicimbi engekenziwa ngowe-25 Matshi 2013.

Amagosa ajongene nalo msebenzi (responsible officials) makaqinisekise ukuba zonke i-bank and PERSAL interface exceptions zenziwa zigqitywe phambi komhla wokuvala okokugqibela (final closure). UMlawuli weeNkqubo zeBAS makaqinisekise ukuba zonke iintlawulo ezenziwa ngePESALI (all PERSAL runs) zifakiwe kwiBAS nokuba zenzekile i-bank interfaces.

ICandelo lokuBhankisha (Banking Section) maliqinisekise ukuba zonke iintlawulo ezingxamisekileyo (NAPS) zifakiwe kwiBAS zonyaka-mali ka-2012-13. Makwenziwe ungqinelelwaniso lwamaxwebhu okubhankisha emali kaMatshi 2013 kubhalansiswe isitatimenti sebhanki ngowe-31 Matshi 2013.

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. Kwiimeko apho ii-akhawunti zedebhithi (debit accounts) zinganxulumananga nezixa-mali zekhredithi (okanye kwenziwe ngenye indlela), ezi debhithi neekhredithi mazicaciswe zize zibhalwe ngokwahlukeneyo ngamagosa ajongene nalo msebenzi, ukulungiselela injongo yeengxelo-mali 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 mazingqinelelaniswe ukwenzela iinjongo zengxelo-mali 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 iWCED elalenze umcimbi nalo. Iileta zokungqina mazithunyelwe ngokukhawuleza emva kokuphela konyaka-mali (nge-19 Apreli 2013) zize zibuyiswe ungadlulanga owe-30 Apreli 2013, ukwenzela ukuba amasebe abe nako ukungenisa le ngcaciso kwiProvincial Government Accounting Services of the Provincial Treasury ungadlulanga owe-15 Meyi 2013, nokuba abe nokuchaza (disclose) iibhalansi ezichanekileyo kwiingxelo-mali zawo. Ngokumalunga noku funda i-PT Circular 40 of 2008, yomhla we-26 Septemba 2008.

Yonke ingeniso (all revenue) efunyenweyo ngonyaka-mali ka-2012-13 ifanele ukulandeleka ize ihlawulwe kwiNgxowa-mali yeNgeniso yePhondo (Provincial Revenue Fund) ungekadluli owe-31 Agasti 2013.

ICandelo loMlawuli oyiNtloko weMicimbi yaBasebenzi malicele iingxelo zePESALI ezimiselweyo malunga namatyala ezinto ezenzeke zingalindelekanga (contingent liabilities) kunye nezibonelelo zabaqeshwa ngomhla we-31 Matshi 2013.

Umhla wokuvalwa kokwenziwa kwemisebenzi yonyaka-mali ka-2012-13, ophela nge-31 Matshi 2013, uya kuba ngowe-16 Apreli 2013. Oku kuthetha ukuba kuphela liCandelo loLawulo lweMicimbi yezeMali eliya kuba nokwenza olunye utshintsho (kwiijenali) ngoMatshi 2013 phambi kokuba kuvalwe okokugqibela, okuya kuqhubeka nge-19 Apreli 2013. Bayacelwa bonke abasebenzisi beBAS baqinisekise ukuba lonke utshintsho oluyimfuneko lugunyazisiwe ungadlulanga owe-16 Apreli 2013. 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.

Ukwenzela 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, ngowe-31 Matshi 2013, kwiCandelo lokuXhobisa ngeZakhono zezeMali (Financial Capacity Building Section) leCandelo loLawulo lweMicimbi yezeMali (Directorate: Financial Accounting). Ngokumalunga noku kucelwa ufunde umhlathi 6 weNgcaciso eMfutshane yezoLawulo lweMicimbi yezeMali: 0004/2012.