Izinhlobo zokuphulwa kanye nokuzibophezela kokuphula umthetho webhajethi

Iziphambeko emkhakheni wezomthetho wezimali zesabelomali zimelela namuhla enye yezinkinga ezibalulekile zokusebenza kwalesi simiso sezwe. Ngakho-ke, imithetho yamazwe ahlukene njalo ibeka izimo ezinzima kakhulu ekusetshenzisweni kwezibopho zesabelomali futhi, ngokufanele, umthwalo wokuhlukumeza isabelomali.

Noma kunjalo, kufanele kubonakale ukuthi ukuphulwa kwalesi sigatshana somthetho akuhambisani ngaso sonke isikhathi nokushushiswa okungenakugwemeka, isabelomali asinakwenziwa kusukela esikhathini esithile, futhi akukho muntu ophethe umsebenzi. Ukuhlukumeza okuvame ukwenzeka uma kukhona "ukubhala kabusha" okungaqondakali kwezinto ezisebenzisayo kanye nezinhlelo zokuxhasa imali ezinganikezwa isabelomali esivunyelwe unyaka noma isikhathi esithile.

Umsebenzi oyinhloko womthetho webhajethi ubeka ngokuqondile uhlelo lwezinyathelo ezifanele zomthwalo wemfanelo emkhakheni wobudlelwane besabelomali. Lezi zinyathelo zingase zibe ngokohlobo lwezokwahlulelwa, ezokuphatha kanye nezigebengu.

Umthetho, okokuqala, uchaza ngokucacile izinhlobo zokwephulwa komthetho webhajethi, okufanele ukuthi abahlukumezi babekwe icala:

- ngamabomu, ngokungahambisani nokuhambisana nomthetho osebenzayo;

- ukusetshenziswa kabi kwezimali;

- ukwenqaba ukudlulisa noma ukudluliswa okuncane kwezinsizakalo zesabelomali ekusetshenzisweni kwamaphrojekthi anikezwe ngumthetho esabelomali;

- liphuza ngokuthumela imibiko, kanye namanye amadokhumenti kanye nolwazi olunikezela umbono wezinhlelo zokusetshenziswa kwesabelomali ;

- ukwephulwa kwenqubo kanye nemithetho yokugcina amarekhodi namarekhodi, ukungahambisani kwesignesha nedatha equkethwe kule mibhalo.

Ngokuhambisana nomthetho, umthwalo wokuphulwa komthetho webhajethi, uhlinzekela ukusetshenziswa kwezinyathelo ezinjalo:

- isixwayiso sesikhulu mayelana nokuphoqelelwa komthetho ngesabelomali;

- ukukhwabanisa, ukuqandisa noma ukuvimbela izindleko;

- Ukuhoxiswa kwezimali;

- ukumiswa, ezimweni ezihlinzekwe ngumthetho, zokuthengiswa kwezikhungo zemali;

- kuhle, kuhle, balahlekelwe.

Lezi zinyathelo zokuzibophezela zihlinzekwe ku- Article 282 ye- RF Budget Code, futhi isicelo sabo singaphansi kwamakhono ezindikimba zemali. Ngokuqondile le misebenzi yenziwa abamele abagunyaziwe balo mzimba, abanelungelo:

- bhala izimali zesabelomali esetshenziselwa ezinye izinhloso, noma lezo ezihambisana nokukhansela;

- bhala inzalo kanye nezinhlawulo zokubambezeleka ekusetshenzisweni kwezimali zezimali;

- ukukhipha isilumkiso nesixwayiso (ngehhovisi lomshushisi) kubamele abaphathi;

- udwebe izivumelwano ezisebenzela njengesisekelo sokuzibophezela;

- ukubuyisela izigwegwe ezikhungweni ezingagcwalisi imiqulu yebhajethi ngesikhathi;

- ukuvimbela ukusebenza kuma-akhawunti kuze kube yinyanga eyodwa.

Isibopho esikhona sokuphulwa komthetho webhajethi sihlinzekela izigwebo zezinhlobo ezinjalo ezijwayelekile zezindleko zesabelomali, njengokusebenzisa kabi, okuyinto yokwabiwa kwemali yokuxhasa izinhlelo ezingagciniwe ukutshalwa kwezimali esikhathini esithile.

Ukungabuyiselwa kwembuyiselo noma ukubuyisela okungaqondakali kunika futhi icala lokuphulwa kwemithetho yebhajethi. Kulesi simo, kungase kufike ngaphakathi kohlaka lomthetho wokuphatha kanye necala lobugebengu, uma litholakala enecala lokusebenzisa imali.

Kodwa ukungadluliswa kwezinto ezithakazelisayo kunikeza umthwalo wokuphulwa kwemithetho yebhajethi futhi kuhlanganisa ukufakwa kwezigwebo zokuphatha, isibonelo, njengomthetho, ezimweni ezinjalo, izinhlawulo zifakiwe. Ngelinye igama, ukusetshenziswa kwezigwegwe emkhakheni wezobudlelwane zomthetho webhajethi kunomuntu obanzi futhi ukukhethwa kwendlela yokwehliswa kwemigomo kunqunywe izinga lokuhlukumeza kanye nemiphumela elandelayo.