Munsoft Matters: MFMA CALENDAR GUIDANCE AND LOCAL GOVERNMENT DATABASE SUBMISSIONS MTREF 21/22 – JANUARY 2022

Dear Munsoft Client,
Kindly take note of the following MFMA process guidance and Local Government Database submissions due for the month January 2022.

LG Database Submissions Due:
Financial and non-financial documents due for submission to National Treasury on the Local Government Database before or on 14 January 2022.
 

Submission Action Reference
M06 – December 2022 In-Year Monthly Actuals

Submit monthly report on budget to the mayor, provincial treasury & National Treasury

MFMA 71 (1) and (5)
Section 71 C-Schedule – December 2022
(This schedule to be submitted in PDF format)

Submit monthly report on budget to the mayor, provincial treasury & National Treasury

MFMA 71 (1) and (5)
CR06 – December 2022 Creditor Monthly

Submit monthly report on budget to the mayor, provincial treasury & National Treasury

MFMA 71 (1) and (5)
DR06 – December 2022 Debtors Monthly

Submit monthly report on budget to the mayor, provincial treasury & National Treasury

MFMA 71 (1) and (5)
BMQ2 – December 2022 Borrowing Submission of Borrowing  for Q2 - BMQ2 Submission MFMA
IMQ2 – December 2022 Investments Submission of Investments for Q2 - IMQ2 Submission MFMA
 
MFMA Process Guidance:
 
Process Action Reference
IN YR  - IN-YEAR REPORTING Submit Quarterly reports for period ending 31 December on implementation of supply chain management policy to mayor & make report public SCM Reg 6 (3) & (4)
IN YR  - IN-YEAR REPORTING - Review quarterly projections for period ending 31 December for service delivery & budget implementation plan
- compare actual performance to objectives in conjunction with, preparation of section 72 report
SCM Reg 6 (3) & (4)
BUDGET / IDP - NEXT 3 YEAR BUDGET Ensure any written comments made to bulk resource providers by municipality on the proposed increase of bull resources are included in any submission made by the bulk resource providers to the required organs of state MFMA Guidance
IN YR  - IN-YEAR REPORTING Submit monthly report on budget to the mayor, provincial treasury & National Treasury - Within 10 working days of start of month MFMA 71 (1)
MFMA Guidance
IN YR  - IN-YEAR REPORTING Submit monthly statements  to provincial or national organ of state or municipality on allocations received - Within 10 working days of start of month MFMA 71 (5)
IN YR  - IN-YEAR REPORTING Submit monthly report on salaries & wages expenditure to council - Within 10 working days of start of month MFMA 66
MFMA Guidance
IN YR  - IN-YEAR REPORTING Submit monthly report for period ending 31 December for each contract awarded and signed above the prescribed amount MFMA Guidance
IN YR  - IN-YEAR REPORTING Submit monthly report for period ending 31 December for each contract awarded and signed above the prescribed amount Competency Reg 14 (3) & (4)
BUDGET / IDP - NEXT 3 YEAR BUDGET

Note the Presidents "State of Nation Address" for further budget priorities

MFMA Guidance
BUDGET / IDP - NEXT 3 YEAR BUDGET

Review whether comments from National Treasury & SALGA have been received on proposed price increases of bulk resources

MFMA Guidance
SDBIP - SERVICE DELIVERY & BUDGET IMPLEMENTATION PLAN Finalise:
- Annual Performance report
- Assessment of arrears on taxes & service charges
- Assessment of municipal performance together with recommendations from the council audit committee and details of corrective action undertaken arising from audit report & minimum competence compliance for inclusion in the annual report
MFMA Guidance
IN YR  - IN-YEAR REPORTING - Assess performance of the municipality to 31 December
- Submit a (section 72) report on the assessment to the mayor, provincial treasury & National Treasury.
- Consider an Adjustment Budget if necessary
MFMA 72 (1)
BUDGET / IDP - NEXT 3 YEAR BUDGET Further review all aspects of budget including unforeseen & unavoidable expenditure in light of need for an Adjustment Budget MFMA 29
BUDGET / IDP - NEXT 3 YEAR BUDGET Where necessary consider tabling & approval of an Adjustment Budget MFMA 28
BUDGET / IDP - NEXT 3 YEAR BUDGET Submit the tabled Adjustment Budget to Provincial treasury, National Treasury & other affected organs of state MFMA 22 (B)
BUDGET / IDP - NEXT 3 YEAR BUDGET Submit the approved Adjustment Budget to Provincial treasury, National Treasury MFMA 24 (3)
IN YR  - IN-YEAR REPORTING Table in council quarterly consolidated report for period ending 31 December of all withdrawals not approved in the budget & submit report to the Provincial Treasury & Auditor-General MFMA 24 (3)
IN YR  - IN-YEAR REPORTING Submit consolidated report for period ending 31 December on compliance with prescribed minimum competency level to council,  Provincial Treasury & National Treasury Competency Reg 14 (2) (a) & (4)
IN YR  - IN-YEAR REPORTING Submit  quarterly (section 52) report for reporting period ending 31 December on implementation of the budget & financial state pf affairs of the municipality to council MFMA 52 (d)
IN YR  - IN-YEAR REPORTING Consider monthly and mid year (section 71 & 72 ) reports for period ending 31 December , review implementation of budget and service delivery and budget implementation plan, identify problems and amend or recommend appropriate amendments. Submit report to council and make public any amendments to SDBIP - due at month end MFMA 54 (1)
SDBIP - SERVICE DELIVERY & BUDGET IMPLEMENTATION PLAN Table in council the annual report of the municipality & any financial entity for the year ended 30 June MFMA 127 (2)
SDBIP - SERVICE DELIVERY & BUDGET IMPLEMENTATION PLAN - Make public the Annual Report
  - Invite comments from local community
- Submit report to Auditor General, Provincial Treasury & Provincial Department responsible in local government
MFMA 127 (5)
BUDGET / IDP - NEXT 3 YEAR BUDGET - Finalise detailed operation & capital budgets in the prescribed formats incorporation national & Provincial budget allocations
- Integrate and Align IDP documentation
- Draft Service delivery & budget implementation plan
- Finalise budget policies including tariff policy
MFMA Guidance
BUDGET / IDP - NEXT 3 YEAR BUDGET Report to Council on:
- Status of next 3 year budget
- Previous years' annual report (including annual financial statements, audit report)
- Summarise overall findings of previous year's annual performance report - reinforce upcoming process for budget approval & oversight
MFMA Guidance


It remains the responsibility of the municipality to submit financial and non-financial documents to National Treasury on or before the due date, any delay in submitting documents to National Treasury can lead to non-compliance with Reporting Regulations.

For any queries or assistance please contact Munsoft Support at [email protected] or your respective Service Delivery Manager.
 
Kind Regards,
Munsoft

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