isifinyeto

IHhovisi loMcwaningimabhuku-Jikelele liyisikhungo esisekela intando yeningi yomthethosisekelo, esungulwe ngokwezigaba 188 kuya ku-189 zeSahluko 9 soMthethosisekelo. Isikhathi sokuba sesikhundleni soMcwaningimabhuku-Jikelele wamanje sizophela mhla zingama-30 kuLwezi wezi-2020.

Igunya/Imisebenzi yoMcwaningimabhuku-Jikelele
Igunya elingokomthetho loMcwaningimabhuku-Jikelele, ngokwesigaba 188, soMthethosisekelo, ukuhlola nokubika ngama-akhawunti, izitatimende zezimali kanye nokuphathwa kwezimali kwalokhu:

• Yonke iminyango kahulumeni kazwelonke neyezifundazwe kanye nokuphatha;
• Bonke omasipala;
• Noma yisiphi esinye isikhungo noma uhlaka lwezezimali oludingwa ngumthetho kazwelonke noma wesifundazwe ukuba lucwaningwe nguMcwaningimabhuku-Jikelele.

Ukwengeza, uMcwaningimabhuku-Jikelele angacwaninga futhi abike ngama-akhawunti, izitatimende zezimali kanye nokuphathwa kwezimali kwalokhu:

• Noma yisiphi isikhungo esixhaswe ngezimali kwiSikhwama Semali Kazwelonke noma esiKhwameni Semali Yesifundazwe noma ngumasipala;
• Noma isiphi isikhungo esigunyazwe ngokwanoma yimuphi umthetho ukwamukela imali ngenjongo yomphakathi.

UMcwaningimabhuku-Jikelele kumele enze imisebenzi njengoba ibekwe ku Umthetho Ochitshiyelwe Wocwaningomabhuku Lomphakathi Nombolo 5 wezi-2018.

Imibandela yokuqashwa
Ngokuhambisana nezinhlinzeko zoMthetho Wokucwaninga Amabhuku Kahulumeni kanye noMthethosisekelo, isiGungu Sikazwelonke kufanele siphakamise umuntu ozoqokwa nguMongameli, isikhathi esingavuselelwa esiphakathi kweminyaka emihlanu neyishumi. Umuntu ophakanyiselwe ukuqokwa njengoMcwaningimabhuku-Jikelele, kumele abe yi-Chartered Accountant noma abe neziqu ezilinganayo nalezi zimpawu ezilandelayo:

• Ulwazi olukhethekile noma isipiliyoni ku-Auditing, Izimali Zombuso kanye Nokuphathwa Komphakathi;
• Angakhethi futhi akwazi ukusebenzisa amandla akhe futhi enze imisebenzi yakhe ngaphandle kokwesaba, ukukhetha noma ukubandlulula;
• Gcina izindinganiso zokuziphatha eziphakeme; futhi
• I-akhawunti ngezinqumo nezenzo.

Umfakisicelo kufanele:

• Yiba yisakhamizi saseNingizimu Afrika;
• Afaneleke futhi afanele ukuphatha isikhundla soMcwaningi Mabhuku-Jikelele; futhi
• Ukuthobelana nanoma yiziphi ezinye izidingo ezibekwe ngumthetho kazwelonke, ikakhulukazi uMthetho Wokucwaningwa Kwamabhuku Kahulumeni.

Iholo, izibonelelo kanye nezinye izinzuzo zizonqunywa uMongameli ngokuhambisana noMthetho Wokucwaningwa Kwamabhuku Komphakathi.

LANDA AMADOKHUMENTI

• Imithethonqubo yePublic Audit Act (PAA).
• Public Audit Act (PAA), No. 25 ka-2004