Ivela kuphi imali?

Omasipala banemithombo emithathu yemali. Okokuqala, bazakhela imali ngokukhokhisa abantu abanempahla enjengomhlaba, izindlu namabhizinisi ama-rates asuselwa kwinani lempahla yabo. Indlela yesibili abathola imali ngayo ukukhokhisa abantu bekhokhela izidingo ezifana namanzi, ugesi, ukuthuthwa kwemfucuza nokusetshenziswa kwezakhiwo zikamasipala ezinjengezinkundla zemidlalo. Abanye omasipala bangenza inzuzo enkulu ngale ndlela, kanti omasipala abadonsa kanzima obabi nayo ingeniso nhlobo ngale ndlela futhi athembele ngokuphelele emalini evela kuhulumeni kazwelonke, okungumthombo wesithathu ongenisa imali komasipala.

Ama-rates akhokhelwa umasipala ngenxa yempahla

Uma ungenawo amandla okukhokha ama-rates kamasipala ngoba wamukela isibonelelo sikahulumeni noma ungasebenzi, ungakwazi ukukhululwa ekukhokheni okwesikhashana, uncishiselwe noma uthole isaphulelo kwimali yama-rates oyikweleta umasipala. Xhumana nomasipala wakho ukuze uthole ukuthi ungasifaka kanjani isicelo kanye nemibandela yokukhululwa. Izaphulelo zama-rates zingase sihambisane nokubhaliswa kwirejista kamasipala yabantu abaswele (bheka isigaba esifanele esiphathelene nerejista yabantu abaswele).

Uhulumeni kazwelonke uhlinzekela ngemali komasipala ngezindlela ezimbili. Eyokuqala ngeyokusebenzisa lokhu okubizwa “ngezabelo ezilingene”, okuyimali evela kuMgcinimafa kazwelonke. Isamba sesabelo esilingene esitholwa umasipala sincike kokwahlukene njengobuningi kwabantu abahola imali encane kulowo masipala, ukubiza kwezidingongqangi kanye namandla awo okuzakhela ingeniso. Lesi sabelo kumele sisetshenziselwe izidingongqangi kanye nemali yokusebenza. Yinye inkinga ngezabelo ezilingene ukuthi ziyizabelo ezingenamibandela, okuchaza ukuthi uhulumeni wasekhaya angasebenzisa imali nakwezinye izinto kunezidingongqangi, ngisho noma kumele ngabe imali uyisebenzisela ukuthuthukisa izidingongqangi.

Omasipala babuye bathole uxhaso oluvela kuhulumeni kazwelonke ngalokho okubizwa ngesabelo esingenamibandela. Isabelo saMasipala seNgqalasizinda (MIG) siyisabelo esingenamibandela esibaluleke kakhulu esivela kuhulumeni kazwelonke. I-MIG kumele isetshenziselwe ukwengenzela noma ukulungisa ingqalasizinda ukuze kuhlinzekelwe izidingongqangi ezifana namanzi, ugesi kanye nokuthuthwa kwendle.

Ngaphambilini, omasipala bebengasebenzisi yonke imali abayabelwe kulesi sabelo ngenxa yokwahluleka kanye nokungasetshenziswa kwemali ngendlela. Ngesikhathi sonyaka wezimali yowezi-2010/11, isibonelo nje, omasipala abangama-272 baseNingizimu Afrika abayisebenzisanga imali eyikota yalokho ababekunikeziwe futhi le mali yabe seyibuyiselwa kuMgcinimafa. Nakanjani lokhu kube negalelo ekunyonyobeni kukamasipala ekuhlinzekeleni ngengqalasizinda yezidingo.

Indlela yokuphatha imali kamasipala

Ngisho kungathiwa imali ivela kuphi noma ngabe isetshenziselwani, kufanele iphathwe ngendlela futhi kuphendulwe ngayo ngendlela efanayo njalo ngonyaka. Izimali zomasipala ziphathwa ngokohlelo lonyaka olubandakanya okune okwenziwayo: ukuhlela nokwabiwa kwemali; ukwenziwa kokuhleliwe nokusetshenziswa kwemali; ukuqapha imisebenzi nokusetshenziswa kwemali; nokuhlolwa kwezidingo nokusetshenziswa kwemali.

Lemisebenzi ngaminye ihlinzekela amalungu omphakathi nezishoshovu, ezifana nawe, ngethuba lokuzibandakanya, ukuqapha nokuqinisekisa ukuthi umasipala usebenzisa imali ekhona kuwo ukuze kufezwe izidingo zomphakathi. Uma kukhona okungasebenzi ngesikhathi somsebenzi othile, lokhu kungaba negalelo ekuqalisweni komsebenzi olandelayo. Kuyijoka likamasipala ukuqinisekisa ukuthi uhlelo lusebenza ngendlela efanele. Okunye okulesi sigaba kuchaza isigaba ngasinye sokuphathwa kwemali kamasipala ngokohlelo lonyaka ngokujulile.

Ukuhlela nokwaba imali

Kulindeleke ukuthi omasipala babuyekeze ama-IDP nezabiwomali zabo njalo ngonyaka (isigaba 21,57, 69 se-MFMA). Le nqubo iqala kuNhlangulana ngaphambi kokuba umasipala uqalise i-IDP yawo futhi isebenzise isabiwomali sawo sokuhlinzekela ngezidingo. Isabiwomali siwuhlelo lwezimali lukamasipala futhi luveza ukuthi imali engakanani ezobhekana nezidingo endlalwe kwi-IDP. Isabiwomali kumele siveze ukuthi umasipala uyithole kuphi imali, ukuthi imalini ozoyithola nokuthi imalini ezosetshenziselwa izinto ezinjengamaholo, impahla nezidingo, ingqalasizinda nempahla yokusebenza.

Umthetho uphoqa umasipala ukuthi uxoxisane nomphakathi uma uhlelo okuzoba seqhulwini, wakha izinhlelo futhi waba izinsiza zokuseqhulwini ngokwesabiwomali. NgoNcwaba noMandulo ngonyaka ongaphambi kokuba kusetshenziswe isabiwomali, umasipala kumele athole izimvo zemiphakathi ngokuthi ucabangani ngezidingo oyitholayo kanye nezinguquko ezidingweni naloko okulindele uma kukhona (iSahluko 4 soMthetho weziNhlaka zoMasipala).

Emuva kwalokho umasipala ube sewukwazi ukuchibiyela i-IDP yawo futhi wakhe isabiwomali esiwuhlaka. Uma sekwenziwe lokhu, umasipala kumele uphinde uxhumane nomphakathi ukuqinisekisa ukuthi izidingo nezimfuno ezizwakalayo kuyahlangatshezwana nakho (isigaba 21 se-MFMA; iSahluko 4 soMthetho weziNhlaka zoMasipala). Uma kungahlangatshezwana nalokhu, i-IDP nesabiwomali kungabuyekezwa. Lokhu kufanele kwenziwe phakathi kukaNdasa noMbasa ngaphambi kokuqala konyaka wezimali kuNhlangulana.

Kuyijoka lekhansela lakho ukuqinisekisa ukuthi kuyaxhunyawa nomphakathi uma kwenziwa uhlaka lwesabiwomali nokuthi izidingo zenu ziyalalelwa uma kuhlelwa kanjalo nokuthi kwabiwe izinsiza ezanele zokuhlangabezana nezibopho zamasipala. Kuyijoka lekhansela lakho nomasipala ukuqinisekisa ukuthi uyazi ukuthi eziphi izidingo ezizohlinzekwa nokuhlinzekela ngobufakazi bokuthi zikhona izinsiza ezabelwe ukwenza lokhu. Njengengxenye yekomidi lewadi, inhlangano yomphakathi noma eyakho kuwumthwalo wakho ukuqinisekisa ukuthi izidingo zomphakathi nezimfuno zawo ziyazwakala futhi uyabandakanywa ekuhleleni nakwisabiwomali

Ukwenza umsebenzi nokuSetshenziswa kwemali

Lapha umasipala uqala ukusebenzisa imali ehlinzekelwe kwisabiwomali ngezidingo eyendlalwe kwi-IDP. Ukhokha amaholo nabahlinzekela ngezidingo, uthembe impahla edingekayo ukuze kuhlinzekwe ngezidingo, uthenge futhi ulungise imishini nempahla yokusebenza, futhi wakhe uphinde ulungise ingqalasizinda. Le nqubo iqala kuNhlangulana iphele kuNhlaba ngonyaka olandelayo (isigaba 69 se-MFMA).

Lokhu kuchaza ukuthi ungasebenzisa lemibhalo ukuze uqaphe inqubo kamasipala ekufezeni ezethembiso. Iya ezindaweni okuqhutshwa imiklamo kuzo ukuyobheka ukuthi niyalethelwa izidingo nengqalasizinda noma ningaphoqa ikhansela lenu ukuthi lihlinzekele ngobufakazi ngalokho okwenzekayo! Isibonelelo, Uma i-IDP nesabiwomali kamasipala iveza ukuthi ilokishi lenu lizothola amapayipi amanzi kulo nyaka, iya ezindaweni lapho kuqaliswa khona le miklamo uqinisekise ukuthi ukwakha kuqala ngesikhathi! Ungaqapha nenqubekelaphambili eyenziwe ekuqaliseni le miklamo uqhathanise nezinhlelo nesabiwomali uqinisekise ukuthi kuhamba ngokohlelo. Ungabuza nokuthi ngeziphi izinkampani ezibandakanyekayo emklamweni nokuthi zayithola lanjani ithenda – lokhu kwenzelwa ukuqinisekisa ukuthi kulandelwe izinqubo ezifanele nokuthi inkontileka ayinikezwanga inkampani ethile ngenxa yobudlelwano bezepolitiki.

Uma unganelisekile ngokuthi imisebenzi yenziwa ngendlela efanele, lokho ungakuveza emihlanganweni yekomidi lewadi, uqonde kwikhansela lakho ukuze uthole incazelo noma wakhe iqembu elinentshisekelo elizophoqelela ukuthi elikhalaza ngakho kuyadingidwa. Ungaxhumana nanezinhlangano esezikhona.

Ukuqapha

Ukuze uqinisekise ukuthi iyalandelwa i-IDP nokuthi isabiwomali sisetshenziswa ngokufanele, umasipala kumele aqaphe indlela yokwenza imisebenzi nokusetshenziswa kwemali ngokucophelela. Umasipala kufanele ube nezinhlelo ezilandelela ukukhokhwa kwamaholo, ukuthengwa impahla, nokukhokhelwa abahlinzekela ngezidingo nezinkontileka zokwakha ukuze kwenziwe lokhu. Umasipala kufanele aye nakoqapha ngqo ukuthi kuyahlinzekwa ngezidingo nokuthi ingqalasizinda yakhiwa ngendlela ehambisana nenqubo nemigomo. Umasipala kulindeleke ukuthi wenze izitatimende zanyangazonke nezangekota (imibiko yokuthi imali yawo isetshenziswe kanjani) kanjalo nemibiko yangekota ngokuhlinzekwa ngezidingo (isigaba 62 nesigaba 71 se-MFMA).

Qinisekisa ukuthi ikhansela lakho lichaza okuqukethwe kule mibiko emihlanganweni yekomidi lewadi nokuthi lidingida enikhathazeke ngako.

Ukucubungula

Ekupheleni konyaka ngamunye, umasipala kumele abuke okwenziwe onyakeni uhlole ukuthi wenze kahle kangakanani kwezokufeza izethembiso ze-IDP nokuthi ngabe imali uyisebenzise ngokuhambisana nesabiwomali sawo. Umasipala kufanele ushicilele loku okubuyekezile embikweni wonyaka kuMasingana wonyaka ngamunye.

Umasipala ngamunye kudingeka ukuthi ube nekomidi lokucwaninga amabhuku azobheka ukubuyekezwa kwezimali zikamasipala kwangaphandle kanjalo nezinjongo. Ikomidi locwaningo mabhuku kufanele libe namalungu amaningi angasebenzi kumasipala ukuqinisekisa ukuthi ikomidi lizimele futhi lingasebenza ngendlela evulelekile (isigaba 166 se-MFMA). Kubalulekile ukuthi uthole ukuthi ngobani abasekomidini lakho lokucwaninga amabhuku, bahlangana kangakanani, nokuthi amajoka abo ayini. Uma lingekho ikomidi lokucwaninga amabhuku, kumele ugcizelele ukuthi lisungulwe.

Izikhungo ezizimele ezinjengoMcwaningimabhuku Jikelele (AG) kudingeka ukuthi zicwaninge amabhuku kamasipala okusebenzisa imali nokuhlinzekwa ngezidingo. Benza umbiko ekumele uvele kumbiko wonyaka kamasipala (isigaba 122-126 se-MFMA). Imiphumela ye-AG ngocwaningomabhuku yangowezi-2009/10 igqamise okulandelayo:

  • Omasipala bahlulekile ukuphendula ngemali engaphezu kuka-R10 billion ngonyaka, iningi layo kungenzeka ukuthi liduke ngenxa yokukhwabanisa nenkohlakalo.
  • Sekuyinsakavukela ukuhluleka ukulandela umthetho wezimali kahulumeni nemithethonqubo.
  • Omasipala abangama-89% abawulandelanga umthetho ngokubika ngokuhlinzekwa kwezidingo futhi omasipala abangama-24% abawenzanga nhlobo umbiko.

Ukucubungula ukusetshenziswa kwemali nokuhlinzekwa ngezidingo kubalulekile njengoba kukhanyisela umasipala ngalokho okwenze kahle, ongakwenzanga kahle, nalokho ekufanele ukwenze ukuze ufeze izibopho zawo. Kuyisisekelo sokuzochitsheyelwa kusasa kwi-IDP nesabiwomali ngonyaka olandelayo.

Loku kucubungula, ikakhulukazi okuzimele, kuphinda kukuhlinzekele ngokukuvezela kahle ukuthi umasipala wakho wenza kahle kangakanani nokuthi yini ekufanele uyithole kumbiko wonyaka. Le mibiko kufanele itholakale emahhovisi kamasipala wakho, emitapoyolwazi nakwi-inthanethi.

Umasipala kudingeka nokuthi ubambe izimbizo zomphakathi ukuze ube nenkulumompikiswano ngale mibiko. Lezi zimbizo kufanele zibanjwe kuMasingana njalo ngonyaka. Qinisekisa ukuthi uyaxoxa namanye amalungu omphakathi wakho kuqala ngezindaba zokuhlinzekwa ngezidingo nokuthi ikhansela lakho liyakwazi okhathazeke ngakho.

Uma imizamo yakho yokwenza umasipala uphendule ngokusebenzisa izinsiza zikahulumeni zingaphumeleli futhi ungaveza ukuthi umasipala uyahluleka ukuhlinzeka ngezidingo eziyisisekelo nokufeza izibopho zezimali, kufanele ubike ngalezo zigameko emnyangweni wesifundazwe obhekele uhulumeni wasekhaya noma umnyango kahulumeni kazwelonke – uMnyango wokuBusa ngokuBambisana nezoMdabu (COGTA).

Uma uhulumeni wesifundazwe (noma kazwelonke) ethola ukuthi umasipala uyahluleka ukugcwalisa izibopho zawo ungaqhamuka necebo lokungenelela. Lokhu kubandakanya:

  • ukuhlola ukuthi ngabe inkinga ijule kangakanani kanye nesimo sezimali sikamasipala
  • ukuqhamuka namacebo okubhekana nobuthakathaka kwezokusebenzisa izimali
  • ukuqhamuka nezinsiza ezidingekayo ukuqalisa lama cebo nokuthi lezinsiza kumele ziqhamukephi
  • ukubeka isikhathi sokuqaliswa kwecebo lokungenelela.

Uma umasipala unqaba ukwamukela icebo noma uma ungeke ukwazi ukuqalisa icebo, uhulumeni wesifundazwe angawuhlakaza umasipala awufake ngaphansi kolawulo kuze kubanjwe ukhetho olulandelayo (isigaba 139 (4)(5) woMthethosisekelo, isigaba 136 – 149 we-MFMA). Uma lokhu kuhluleka ukuletha uguquko oludingekayo, uhulumeni kazwelonke naye angangenelela bese aphathe umasipala kuze kubanjwe ukhetho olulandelayo (isigaba 150 se-MFMA).