Ezoqoqosho
Uhlahlo lwabiwo-mali
Uhlahlo lwabiwo-mali sisicwangciso somsebenzi wohlahlo lwabiwo-mali kunye nemali, evunywe libhunga lesixeko, ebophelela kumaziko kunye namashishini esixeko.
NgokoMthetho kaMasipala, ekupheleni konyaka, ibhunga kufuneka lamkele uhlahlo lwabiwo-mali lukamasipala lonyaka olandelayo kunye nesicwangciso semali seminyaka emi-3 ubuncinci. Unyaka wohlahlo lwabiwo-mali ngunyaka wokuqala wesicwangciso semali.
Uhlahlo lwabiwo-mali kunye nesicwangciso simisela iinjongo zemisebenzi yenkonzo kunye neeprojekthi zotyalo-mali, iindleko zohlahlo lwabiwo-mali kunye nengeniso yemisebenzi eyahlukeneyo kunye neeprojekthi, kwaye zibonise indlela eyona misebenzi kunye notyalo-mali oluxhaswa ngayo ngemali.
Uhlahlo lwabiwo-mali lubandakanya uhlahlo lwabiwo-mali olusebenzayo kunye nenxalenye yengxelo yengeniso, kunye nenxalenye yotyalo-mali neyemali.
Isixeko kufuneka sihambelane nohlahlo lwabiwo-mali kwimisebenzi nolawulo lwemali. Ibhunga lesixeko lithatha isigqibo ngotshintsho kuhlahlo lwabiwo-mali.
Uhlahlo lwabiwo-mali kunye nezicwangciso zemali
Uhlahlo lwabiwo-mali luka-2024 kunye nesicwangciso sezemali 2025-2026 (pdf)
Uhlahlo lwabiwo-mali luka-2023 kunye nesicwangciso sezemali 2024-2025 (pdf)
Uhlahlo lwabiwo-mali luka-2022 kunye nesicwangciso sezemali 2023-2024 (pdf)
Uhlahlo lwabiwo-mali luka-2021 kunye nesicwangciso sezemali 2022-2023 (pdf)
Ingxelo yethutyana
Njengenxalenye yokubeka esweni ukuphunyezwa kohlahlo lwabiwo-mali, urhulumente wesixeko kunye nebhunga baxoxa ngokuphunyezwa kweenjongo zokusebenza nezemali ezibandakanyiweyo kuhlahlo lwabiwo-mali kwingxelo yethutyana rhoqo ngonyaka ngo-Agasti-Septemba.
Ingxelo elandelayo yokuphunyezwa kohlahlo lwabiwo-mali iya kulungiselelwa ngoJuni 30 ngokusekelwe kwimeko. Ingxelo yophumezo ibandakanya amagqabantshintshi okuphunyezwa kweenjongo zokusebenza nezemali ekuqaleni konyaka, kunye novavanyo lokuphunyezwa kwalo nyaka uphela.
Isiteyithimenti sezemali
Umxholo weengxelo zemali zikamasipala uchazwa kuMthetho kaMasipala. Ingxelo yezemali ibandakanya i-balance sheet, inkcazo yenzuzo nelahleko, inkcazo yemali kunye neenkcukacha ezincanyathiselwe kuzo, kunye nothelekiso lomiliselo lohlahlo lwabiwo-mali kunye nengxelo yomsebenzi. Umasipala, othi kunye nabancedisi bakhe enze iqela likamasipala, kufuneka kananjalo alungiselele kwaye aquke iinkcazo zemali ezihlanganisiweyo kwiingxelo zemali zikamasipala.
Iingxelo zemali kufuneka zinike ulwazi oluchanekileyo nolwaneleyo malunga nesiphumo sikamasipala, ubume bemali, inkxaso-mali kunye nemisebenzi.
Ixesha locwangciso-mali likamasipala ngunyaka wekhalenda, kwaye iingxelo-mali zikamasipala kufuneka zilungiswe ekupheleni kukaMatshi wonyaka olandela ixesha lobalo-mali.