1. Injongo

Injongo yale ngcaciso imfutshane kukucacisa ngemiba ebalulekileyo yokwenziwa kweetranzakshini zeejenali kwiifom ezimiselweyo, ukufakwa nokugunyaziswa kwazo kwiBasic Accounting System (BAS) kwanokubonelela amagosa eSebe leMfundo leNtshona Koloni (WCED) ngesikhokelo esimalunga noku.

2. Umgaqo-sikhokelo wezomthetho
2.1 UMthetho woLawulo lweMali kaRhulumente (Public Finance Management Act) (PFMA), ka-1999 (uMthetho 1 ka-1999), njengoko ufakelwe izilungiso nguMthetho 29 ka-1999: Ujonge ukumisela umgaqo wolawulo lwemali kurhulumente kazwelonke nakoorhulumente bamaphondo; ukuqinisekisa ukuba yonke ingeniso (revenue), inkcitho (revenue), ii-asethi namatyala (assets and liabilities) abo rhulumente alawulwa ngobuchule nangempumelelo; ukubonelela ngemisebenzi kubantu abasingethe uxanduva lolawulo lwemali kwabo rhulumente; kwanokusingatha imiba enxulumene noko.
2.2 IMimiselo yeOfisi kaNondyebo kaZwelonke (National Treasury Regulations) ikhutshwe ngokwesiqendu 76 sePFMA. Nangona kungekho mimiselo ithile ikhutshiweyo yokwenziwa kweejenali, imigaqo ngokubanzi yolwabiwo lwengeniso, inkcitho neeasethi kunye namatyala iya kusebenza, o.k.t. uMmiselo weOfisi kaNondyebo 17.1.2.
2.3 IMiyalelo yeOfisi kaNondyebo wePhondo (Provincial Treasury Instructions) ikhutshwe ngokwesiqendu 18(2)(a) sePFMA.
2.4 Le ngcaciso imfutshane mayifundwe kunye neNational Treasury’s Manual for the Compilation of Journals on BAS.

3. Ingcaciso enika imvelaphi

Inkqubo yokufaka ingcaciso kwijenali yahlukile kuwo nayiphi na enye inkalo yokusebenza yeBAS. Iijenali ziya kwenziwa xa i-akhawunti (yengeniso, yenkcitho okanye ye-asethi neyetyala) idebhithwe okanye ikhredithwe ngempazamo, xa ukunika ingxelo yengeniso okanye yenkcitho kwi-clearing okanye kwi-suspense account ngenxa yokuba ucazululo lungalungiswanga (ngokuxhomekeke kulwabiwo lokugqibela) okanye xa kuhlawulwa i-suspense kunye nee-control accounts.

Ngenxa yemiba ephakanyiswe yiOfisi yoMphicothi-Ncwadi Jikelele ngalo mba ungentla, kuye kwayimfuneko ukuba le ofisi mayisingathe lo mba yaye inike isikhokelo ukuqinisekisa ukuhambelana mbo nawo ukususela ngoku ukuya phambili. Lo myalelo uthatha indawo yayo nayiphi imiyalelo yexesha elidlulileyo malunga noku.

4. Ukuzaliswa ngesandla kwefom yejenali

Nje ukuba kuqatshelwe imfuno yokugqithiswa kwengcaciso efakwe kwijenali, ifom i-BAS Journal Entry Processing Maintenance (kunye nefom esisihlomelo solwabiwo-mali i-BAS Journal Entry Processing Allocation Attachment, ukuba kuyimfuneko), mayizaliswe ngesandla. Kubalulekile ukuba azaliswe onke amacandelo akule fom. Makuqwalaselwe ngokukodwa la macandelo alandelayo:

  • INkcazo yeJenali (Journal Description) - Inkcazo engqalileyo yenjongo yejenali kufuneka ifakwe kweli candelo, umz. ukulungiswa kolwabiwo-mali oluyimposiso. Oku kufuneka kwenze ukuba injongo yejenali iqondakale ngokucace gca kulo naliphi na igosa/umphicothi-ncwadi ophonononga le jenali. „h

  • INkcazo (Description) - Le nkcazo iya kubhalwa kwi-Detail Report on BAS yaye kufuneka icacise ngokuvokothekileyo kwinkcazo njengoko kubhaliweyo ngentla, umz. ukulungiswa kweAyithem, iAsethi, iMali, njl. njl. Igosa elichaphazelekayo malisebenzise ingqiqo yalo (discretion) ukuzalisa eli candelo njengoko kusenokufuneka ingcaciso ethe vetshe ngokuxhomekeke kwitranzakshini elungisiweyo, umz. inombolo yepesali, inombolo yentlawulo, njl. njl. Kubalulekile ukubonelela ngengcaciso efunekayo kwi-akhawunti echaphazelekayo.

  • Iinkcukacha zezahluko (Segment details) – Oku kuya kuba ziinkcukacha zolwabiwo-mali ekufuneka ukuba umfaki-nkcukacha lowo azazi. Kuthathwa kwakhona njengenkqubo echanekileyo ukuzalisa icandelo leedebhithi (complete the debit leg) yetranzakshini yokuqala emva koko ibe licandelo leekhredithi (credit leg).

  • Isizathu sokusetyenziswa kwejenali-(Reason for journal) - Esi sisongezo esitsha kwifom yejenali nekufuneka ukuba izaliswe kunye nenkcazo ethe vetshe yesizathu sokusetyenziswa kwejenali. UMlawuli weSistim yeBAS uya kukhuphela abasebenzisi iifom ezintsha.

  • Yenziwe ngulo-(Compiled by) - Eli candelo malizaliswe ligosa elenza ijenali.

  • Kugunyaziswe ngulo-(Authorised by) - Eli candelo malisayinwe ligosa elitshekisha ifom yejenali ukuqaphela ukuba ichanekile na. Oyena mntu ufunekayo ngokwemfuno esezantsi (minimum requirement) apha LiGosa lezoLawulo (Administrative Officer) okanye ngolingana noMngcwangcisi weeNcwadi zeMali (State Accountant) okanye naye nawuphi okwisikhundla esiphezulu. Amagosa abambeleyo kweli nqanaba okanye ngaphezulu avumelekile nawo. Akusayi kuvunyelwa ukuba kutenxwe kulo myalelo.

Kubaluleke kakhulu ukuba kuqhotyoshelwe amaxwebhu axhasayo asetyenziswayo kwitranzakshini yejenali, umz. ikopi enengcaciso yangoku i-Detail BAS Report/Vulindlela Report enxulumene netranzakshini eya kulungiswa njengobungqina betranzakshini engachanekanga yexesha elidlulileyo elungiswayo. Itranzakshini eza kulungiswa iya kuphawulwa ngokucacileyo/iya kukhankanywa ngeligxininisayo kumaxwebhu akhaphayo. Amacandelo angafakwanga ngcaciso (blank portions) kwifom yejenali makukrwelwe umgca kuwo nge-inki emnyama. Amagosa agunyazisa ifom yejenali makangasayini ukuba okungentla akuhanjelwana mbo nako. Oku kuya kuqinisekisa ukuhambelana mbo nemigaqo kunqande uphinda-phindo lweetranzakshini ezinjalo.

Naziphi na iitranzakshini zejenali ezinxulumene nolwabiwo lwenkcitho oluyimposiso neziya kuthi ekugqibeleni zichaphazele ulwabiwo lwebhajethi ngabaphathi bamacandelo (responsibility managers’ budget allocations) yaye zisuka ngaphandle kweCandelo lezeMali, kwaNdlunkulu, mazingeniswe kwiCandelo loLawulo lweMicimbi yezeMali (Directorate: Finance Accounting) (DFA) ukwenzela ukuba zifakwe kwiBAS. Kuphela ziifom zentsusa (original forms) eziya kwamkelwa ukwenzelwa ukuba zifumane ukuqwalaselwa ngaphezulu. Mazingafunjwa ndaweninye iifom zeetranzakshini zejenali ngamagosa, koko mazingeniswe qho njengoko oku kubeka uxinzelelo olungeyomfuneko kubasebenzi abambalwa kwaNdlunkulu abajongene noxanduva lokwenziwa kweejenali kwisistim.
5. Ukufakwa kweejenali kwiBAS

Kuphela ngamagosa akwaziyo ukungena basebenzise iijenali zeBAS, njengoko kubhaliweyo kwi-WCED’s BAS System Controller, aya kuvunyelwa ukuqwalasela iitranzakshini zejenali kwisistim. Makungafakwa zitranzakshini kwiBAS phambi kokuba kuzaliswe ifom yejenali eyimfuneko. Lo mkhuba awamkelekanga yaye mawuyekwe ngoko nangoko. Iiripoti zejenali ezenziwe kwiBAS azamkelekanga njengamaxwebhu angoovimba (source documents) njengoko kwezi printawuthi engaphelelanga amacandelo ayimfuneko.

Zisakuba zingenisiwe iifom zejenali ezigunyaziswa ngokubhalwa ngesandla (manually authorised journal forms), igosa elinemvume yokufaka ingcaciso kwinkqubo esetyenziswayo (journals capturing functionality) kwiBAS maliqinisekise ukuba zonke iimfuno ezingummiselo ezichazwe ngasentla ziphunyeziwe phambi kokuba kufakwe kanye kanye itranzakshini kwiBAS. Ukuba ezi mfuno zingummiselo azifezekiswa, ijenali mayibuyiselwe/ iijenali mazibuyiselwe kulowo bezisuka kuye. Ukuba zenziwe ngokugqibeleleyo, umntu ofaka ingcaciso ekhompyutheni makazalise amacandelo achaphazelekayo ukulungiselela "umsebenzisi wesistim kuphela" ("system user only").

6. Ukugunyaziswa kweejenali kwiBAS

Emva kokufakwa ngempumelelo kwetranzakshini yejenali, umgunyazisi weBAS makangqinisise kwakhona ukuba zonke iimfuno ezingummiselo ziyafezekiswa phambi kokuba kugunyaziswe itranzakshini. Iijenali ezifakwe kwiBAS ziya kulandelelaniswa ukwenzela ukuba zigunyaziswe ngaphakathi kwinkqubo yokuhanjiswa komsebenzi (within the workflow). Lo msebenzi usingathwa kuphela amagosa aziisuphavayiza. Kwakhona kuyimfuno engummiselo ukuba abagunyazisayo mabaqinisekise ukuba zonke iitranzakshini zejenali ezikwikhompyutha kwinkqubo yokuhanjiswa komsebenzi zigunyaziswa zingadlulanga iintsuku ezintathu (3) zomsebenzi zomhla wokufakwa kwazo ekhompyutheni kwiBAS. Ukungahambelani mbo noku kuya kukhokelela ekususweni kwezo jenali kwiBAS ukunqanda uphinda-phindo lomsebenzi. Ukuba yonke into ihamba kakuhle, igosa eligunyazisayo liya kuzalisa kwakhona amacandelo achaphazelekayo ukulungiselela "umsebenzisi wesistim kuphela" ("system user only").

Zonke iijenali ezenziwe ngempumelelo kwiBAS mazifakwe isitampu esibhalwe "processed" ngaphambili kwifom yejenali yaye zigcinwe ngokunqatyisiweyo de kuphele inyaka, kuze kuthi emva koko igosa eligunyazisayo elithweswe uxanduva lokungeniswa kwangethuba kwazo zonke iijenali ezenziweyo, phantsi kwekhava i-Document Control Report, lizithumele kwi-Section: Financial Capacity Building.

Kwimeko yegosa elibambeleyo kwisikhundla esiphezulu, makwenziwe isicelo kwangethuba sezigunyaziso zokwenza umsebenzi kwiBAS ezihamba nekopi yeleta yegosa eliqeshwe kwisikhundla njengelibambeleyo.

7. Izinto ngokubanzi

Kucelwa wazise okubhalwe kulo myalelo onke amagosa ajongene nokuqulunqwa nokwenziwa kweejenali zemali ukuze akunike ingqwalaselo.

Nayiphi imibuzo enxulumene noku inokubhekiswa kwaba bantu balandelayo kwiCandelo loLawulo lweMicimbi yezeMali

  • Assistant Director - Financial Reporting: Mr MJ Comer - tel. no. 021 467 2736
  • State Accountant - Accounting Control: Mr SDD van Wyk - tel. no. 021 467 2738
8. Iyathakazelelwa intsebenziswano yakho yokuhambelana mbo nale ngcaciso imfutshane.


ISAYINWE: NGU-L J ELY
USEKELA MLAWULI-JIKELELE WEZEMALI
UMHLA: 2015:10:22

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