1. Intshayelelo 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 2015. Ukulungiselela unyaka-mali ka-2014/15, ophela nge-31 Matshi 2015, kufuneka kuvalwe iincwadi zeli Sebe phambi kowe-30 Apreli 2015. Umhla ojongwe njengowokuvalwa kweencwadi ngowe-22 Apreli 2015. I-Ofisi kaNondyebo kaZwelonke (National Treasury) iya 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.

2. Iintlawulo ezenziwa ngeBAS zikaMatshi 2015
2.1 ICandelo loLawulo lweMicimbi yezeMali, libambisene noMlawuli weeNkqubo zeBAS (BAS Systems Controller), njengangoku lilawula inkqubo emalunga neentlawulo ezenziwa ngeBAS zonyaka-mali ka-2014/15. Ezi ofisi sele ziyihambisile ingcaciso eya kubasebenzisi yeentlawulo kwi-BAS nakwiLogis.
2.2 Umhla wokwenziwa kweentlawulo zokugqibela kwibhajethi yalo nyaka-mali okhoyo njengangoku mawungabi semva kowe-26 Matshi 2015 (ongumhla wokugqibela wokwenziwa kweentlawulo ngeBAS kaMatshi 2015). Iintlawulo ezinomhla wokuhlawulwa kwazo osemva kwe-31 Matshi 2015 ziya kuthunyelwa kunyaka-mali omtsha ka-2015/16. Oku makuzanywe kungenzeki konke konke njengoko kuya kutsalwa kwibhajethi yonyaka omtsha. Kucetyiswa ngamandla ukuba iintlawulo zokugqibela ngokumalunga nonyaka-mali ka-2014/15 ezenziwa ngeBAS neLOGIS mazibe zifakiwe ekhompyutheni zaze zavunywa ungekadluli owe-18 Matshi 2015, ukuthintela ukulibaziseka.

3. Amabango eendleko zothutho nezixhaso (transport and subsistence) (T&S) advances and claims))
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-2014/15 enziwe kwangexesha. Njengoko la mabango nee-advances zisenziwa kwiPESALI, makangeniswe ungadlulanga owe-13 Matshi 2015. Nawaphi na amabango angeniswe emva kwalo mhla aya kuhlawulwa ngemali yonyaka-mali ka-2015/16. Yonke imali eseleyo (differences), xa kuthe kanti ibango lingaphantsi kwe-advance, kufuneka kwakhona ibe seyibuyisiwe (re-paid) ungekadluli owe-20 Matshi 2015.

4. Iirisithi (Ii-ofisi zezithili ne-DFA)
Zonke ii-ofisi ezinoxanduva lokukhupha iirisithi zeBAS maziqinisekise ukuba iirisithi zikaMatshi 2015, 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.

5. Inkcitho yeemali ezincinane (Petty cash expenditure) (Izithili ne-DFA)
Yonke inkcitho yemali encinane eyenziweyo ukuya kutsho kwi-31 Matshi 2015 makube sekunikwe ingxelo ngayo ngoMatshi 2015.

6. Inyanga yobalo-mali uMatshi (03) (Izithili, i-DFA ne-DPM)
Kunyanzelekile ukuba kusetyenziswe umhla ochanekileyo wokuthumela kwiBAS ngawo onke amaxesha, ngokukodwa xa kusenziwa izilungiso zeempazamo kwijenali ngokumalunga nonyaka-mali ka-2014/15 ezenziwa ngo-Apreli 2015. Bonke abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba iijenali ezifakwe kwikhompyutha ngoMatshi 2015 zigunyaziswe kwangexesha ngethuba lokuqhutywa komsebenzi wabo.

7. Imicimbi engekenziwa kwiBAS
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 zokuqukunjelwa 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-13 Matshi 2015.

8. I-BAS interfaces and exceptions (DFA)
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.

9. Ii-akhawunti zee-asethi namatyala (Assets and liabilities accounts) (DFA)
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).

10. Amabango amelwe ukuhlawulwa namabango amele ukufunyanwa (DFA)
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-22 Apreli 2015) zize zibuyiswe ungadlulanga owe-30 Apreli 2015, ukwenzela ukuba amasebe abe nako ukungenisa le ngcaciso kwiProvincial Government Accounting Services of the Provincial Treasury ungadlulanga owe-15 Meyi 2015, nokuba abe nokuchaza (disclose) iibhalansi ezichanekileyo kwiingxelo-mali zawo. Ngokumalunga noku funda i-PT Circular 40 of 2008, yomhla we-26 Septemba 2008.

11. Iintlawulo zengeniso egqithisileyo (Revenue pay-overs) (DFA)
Yonke ingeniso (all revenue) efunyenweyo ngonyaka-mali ka-2014/15 ifanele ukulandeleka ize ihlawulwe kwiNgxowa-mali yeNgeniso yePhondo (Provincial Revenue Fund) ungekadluli owe-31 Agasti 2015.

12. Iingxelo zePESALI ezifunelwa iNgxelo-mali yaqho ngoNyaka
ICandelo eliyiNtloko loLawulo lwezaBasebenzi ngoBuchule malicele iingxelo zePESALI ezimiselweyo malunga namatyala ezinto ezenzeke zingalindelekanga (contingent liabilities) kunye nezibonelelo zabaqeshwa ngomhla we-31 Matshi 2015.

13. Umhla wokuvalwa konyaka-mali (DFA)
Umhla wokuvalwa kokwenziwa kwemisebenzi yonyaka-mali ka-2014-15, ophela nge-31 Matshi 2015, uya kuba ngowe-21 Apreli 2015. Oku kuthetha ukuba kuphela liCandelo loLawulo lweMicimbi yezeMali eliya kuba nokwenza olunye utshintsho (kwiijenali) ngoMatshi 2015 phambi kokuba kuvalwe okokugqibela, okuya kuqhubeka nge-22 Apreli 2015. Bayacelwa bonke abasebenzisi beBAS baqinisekise ukuba lonke utshintsho oluyimfuneko lugunyazisiwe ungadlulanga owe-15 Apreli 2015. 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.

14. Ii-akhruwali (accruals): Iimpahla neenkonzo ezifunyenweyo kodwa zibe zingekenzelwa zi-invoyisi nezo zenzelwe ii-invoyisi kodwa zingekahlawulwa ngowe-31 Matshi 2015
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 2015, kwiCandelo lokuXhobisa ngeZakhono zezeMali (Financial Capacity Building Section) leCandelo loLawulo lweeVawutsha neLahleko (Voucher and Loss Control Division) leCandelo loLawulo lweMicimbi yezeMali (Directorate: Financial Accounting) ukwenzela ukuba ziqwalaselwe nguMnu Eddy Flink.

15. Iya kuthakazelelwa kakhulu intsebenziswano yakho malunga neemfuno ezimiselweyo zale ngcaciso imfutshane.


ISAYINWE: NGU-LJ ELY
USEKELA MLAWULI-JIKELELE WEZEMALI
UMHLA: 2015:03:11

"Public Finance Management Act, 1999 (Act 1 of 1999)"  (ubukhulu: 487 KB)