Ngokwesiqendu 40(1) (c) soMthetho woLawulo lweeMali zikaRhulumente, 1999 (uMthetho 1 ka-1999) (Public Finance Management Act, 1999, Act 1 of 1999)), eli Sebe leMfundo leNtshona Koloni malingenise iingxelo-mali zonyaka kuMphicothi ziNcwadi-Jikelele ungadlulanga owe-31 Meyi 2016. Ukulungiselela unyaka-mali ka-2015/16, ophela nge-31 Matshi 2016, kufuneka kuvalwe iincwadi zeli Sebe phambi kowe-30 Apreli 2016. Umhla ojongwe njengowokuvalwa kweencwadi ngowe-22 Apreli 2016. I-Ofisi kaNondyebo kaZwelonke (National Treasury) iya kwenza uvalo lonyaka-mali olunyanzeliswayo (forced closure) xa isebe lingazivali iincwadi zalo kwangexesha. Ngenxa yesi sizathu, ayacelwa onke amaqela achaphazelekayo ukuba awaqwalasele la malungiselelo alandelayo ukuqinisekisa ukuba kuyahlangatyezwana neemfuno ezimiselweyo.

Iintlawulo ze-T&S azikuchaphazeli ukuvalwa konyaka-mali, kodwa kusaza kuqhutyekwa nemihla yokukhutshwa kweentlawulo ze-BAS 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-2015/16 enziwe kwangexesha. Njengoko la mabango nee-advances zisenziwa kwiPESALI, makangeniswe ungadlulanga owe-14 Matshi 2016. Nawaphi na amabango angeniswe emva kwalo mhla aya kuhlawulwa ngemali yonyaka-mali ka-2016/17. Yonke imali eseleyo (differences), xa kuthe kanti ibango lingaphantsi kwe-advance, kufuneka kwakhona ibe seyibuyisiwe (re-paid) ungekadluli owe-18 Matshi 2016.

Zonke ii-ofisi ezinoxanduva lokukhupha iirisithi ze-BAS maziqinisekise ukuba iirisithi zikaMatshi 2016, kungakhathaliseki mhla wokudiphozithwa kwazo, mazibe ziyavunywa ngenyanga yobalo-mali uMatshi (03) nokuba zonke iirisithi ezisalindelweyo zifakiwe kwi-BAS. Abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba zonke iirisithi ezihlatyiweyo zigunyaziswe ngokufanelekileyo.

Yonke inkcitho yemali encinane eyenziweyo ukuya kutsho kwi-31 Matshi 2016 makube sekunikwe ingxelo ngayo ngoMatshi 2016.

Kunyanzelekile ukuba kusetyenziswe umhla ochanekileyo wokuthumela kwi-BAS ngawo onke amaxesha, ngokukodwa xa kusenziwa izilungiso zeempazamo kwijenali ngokumalunga nonyaka-mali ka-2015/16 ezifakwa kwikhompyutha (being captured) ngo-Apreli 2016. Bonke abagunyazisayo (authorisers) mabaqinisekise kwakhona ukuba iijenali ezifakwe kwikhompyutha ngoMatshi 2016 zigunyaziswe kwangexesha ngethuba lokuqhutywa komsebenzi wabo.

Yonke imicimbi engekenziwa esekwimo engu-open reject, incompl, tobeact, tobeau and rejauth, mayigcinwe, igunyaziswe okanye ihlatywe. Ingxelo yemicimbi engekenziwa ngomsebenzi owenziwa kuloo ndawo (functional area) (intlawulo, iijenali, njl. njl.) ingacelwa kwi-BAS kwinqanaba lokwenza iingxelo (at the reporting function) (Ezinye iiNgxelo). 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 kwi-Creditor Management nakwi-Creditor Payment functional areas. Umhla ekumiselwe ukuba kugqitywe ngawo imicimbi engekenziwa ngowe-14 Matshi 2016.

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 ze-BAS makaqinisekise ukuba zonke iintlawulo ezenziwa ngePESALI (all PERSAL runs) zifakiwe kwi-BAS nokuba zenzekile i-bank interfaces.

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-22 Apreli 2016) zize zibuyiswe ungadlulanga owe-30 Apreli 2016, ukwenzela ukuba amasebe abe nako ukungenisa le ngcaciso kwi-Provincial Government Accounting Services kaNondyebo wePhondo ungadlulanga owe-15 Meyi 2016, nokuba abe nokuchaza (disclose) iibhalansi ezichanekileyo kwiingxelo-mali zawo. Ngokumalunga noku makufundwe iSetyhula i-PT Circular 40 of 2008, yomhla we-26 Septemba 2008.

Yonke ingeniso (all revenue) efunyenweyo ngonyaka-mali ka-2015/16 imele ukwabelwa iinjongo ezithile ize ihlawulwe kwiNgxowa-mali yeNgeniso yePhondo (Provincial Revenue Fund) ungekadluli owe-31 Agasti 2016.

ICandelo eliyiNtloko loLawulo lweMicimbi yaBasebenzi malicele iingxelo zePESALI ezimiselweyo malunga namatyala ezinto ezenzeke zingalindelekanga (contingent liabilities) kunye nezibonelelo zabaqeshwa ngomhla we-31 Matshi 2016.

Umhla wokuvalwa kokwenziwa kwemisebenzi yonyaka-mali ka-2015/16, ophela nge-31 Matshi 2016, uya kuba ngowe-19 Apreli 2016. Oku kuthetha ukuba kuphela yi-Accounting Control Section yeCandelo loLawulo lweMicimbi yezeMali eliya kuba nokwenza olunye utshintsho (kwiijenali) ngoMatshi 2016 phambi kokuba kuvalwe okokugqibela, nokuya kuqhubeka nge-22 Apreli 2016. Bayacelwa bonke abasebenzisi be-BAS baqinisekise ukuba lonke utshintsho oluyimfuneko lugunyazisiwe ungadlulanga owe-15 Apreli 2016. Ukuvalwa okokugqibela kophicotho-zincwadi (audit final closure) kuya kwenzeka kuphela emva kokuba lugqitywe uphicotho lweengxelo-mali zeSebe iWCED (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 neyazo zonke iimpahla neenkonzo ezizifumeneyo kodwa zibe zingekenzelwa zi-invoyisi, ngowe-31 Matshi 2016, kwiCandelo loLawulo lweeVawutsha neLahleko (Voucher and Loss Control Division) leCandelo loLawulo lweMicimbi yezeMali (Directorate: Financial Accounting) ukwenzela ukuba ziqwalaselwe nguMnu Eddy Flink.