Ukuphathwa Kwezezimali Zomkhakha Kahulumeni
Ukuphathwa kwezezimali zomkhakha kahulumeni kuwuchungechunge lwezinqubo, okuhlanganisa ukuhlela, ukuhlela isabelomali, ukusebenzisa, ukuphatha, ukubika, kanye nokuqapha ezezimali, okwenziwa yizikhungo zikahulumeni nezinhlangano zomphakathi. Umgomo wayo oyinhloko akukhona ukufuna inzuzo, njengasemkhakheni ozimele, kodwa kunalokho ukuqinisekisa ukuthi yonke i-rupiah yezimali zomphakathi isetshenziswa ngempumelelo, ngempumelelo, ngokusobala, nangokuphendula ukuze kuzuze umphakathi. Phakathi kwesidingo somphakathi esikhulayo sezinsizakalo ezisezingeni eliphezulu kanye nemikhuba kahulumeni ehlanzekile, ukuphathwa kwezezimali zomkhakha kahulumeni kuyinsika ebalulekile yokubusa okuhle.
Umqondo kanye nobubanzi
Kalula nje, izimali zomkhakha womphakathi zihlanganisa zonke izinsiza zezimali eziphethwe uhulumeni wesifundazwe noma wendawo. Lokhu kufaka phakathi imali engenayo yesifundazwe/yesifunda (isb., intela, izimali ezikhokhwayo, ukudluliselwa kwemali, izibonelelo), ukusetshenziswa kwemali kukahulumeni ezinsizeni zomphakathi, ukuxhaswa ngezimali (izikweletu noma ukutshalwa kwezimali), kanye nokuphathwa kwempahla nezibopho. Ngenxa yokuthi lezi zimali zivela emphakathini, ukuphathwa kwazo kumele kube nesibopho hhayi kuphela ngokokuphatha kodwa nangokokuziphatha nangokwezepolitiki.
Empeleni, ukuphathwa kwezimali komkhakha womphakathi kuhilela abantu abaningi ababambe iqhaza: abaphathi (uhulumeni), isishayamthetho (i-DPR/DPRD), izikhungo zokuphatha (i-BPK, i-BPKP, abahloli), kanye nomphakathi kanye nabezindaba njengabaqaphi bezenhlalo. Lesi sakhiwo esinababambiqhaza abaningi sigcizelela ukuthi ukuphathwa kwezimali zomphakathi akuyona nje indaba yezobuchwepheshe yokubalwa kwezimali, kodwa kunalokho kuyingxenye ebalulekile yenqubo yentando yeningi kanye nenqubomgomo yomphakathi.
Izinhloso Zokuphathwa Kwezezimali Zomkhakha Kahulumeni
Kunezinhloso eziningana eziyinhloko ezisekela ukuphathwa kwezezimali emkhakheni womphakathi. Okokuqala, ukuqinisekisa ukuthi ukwabiwa kwesabelomali kuhambisana nezinto eziza kuqala ekuthuthukisweni kanye nezidingo zomphakathi. Uhulumeni kumele akwazi ukunquma ukuthi yiziphi izinhlelo eziphuthumayo kakhulu futhi ezinomthelela omkhulu, isibonelo, imfundo, impilo, ingqalasizinda eyisisekelo, kanye nokuvikelwa komphakathi.
Okwesibili, ukugcina ukuziphatha kahle kwezezimali. Lo mkhuba ubalulekile ukuqinisekisa ukuthi uhulumeni akasebenzisi imali engaphezu kwamandla akhe emali engenayo ngendlela eqhubekayo. Okwesithathu, ukukhuthaza ukusebenza kahle kanye nokusebenza kahle kokusetshenziswa kwemali. Ukusebenza kahle kusho ukukhiqiza umkhiqizo ngezindleko eziphansi, kuyilapho ukusebenza kahle kugcizelela ukufeza izinhloso zohlelo. Okwesine, ukwandisa ukucaca kanye nokuziphendulela kuvumela umphakathi ukuthi uqaphe ukusetshenziswa kwemali futhi uthembele ekusebenzeni kukahulumeni.
Umjikelezo Wokuphathwa Kwezimali Zomphakathi
Ukuphathwa kwezimali komkhakha kahulumeni kusebenza ngomjikelezo oxhumene. Isigaba sokuqala ukuhlela. Uhulumeni uthuthukisa izinhlelo zentuthuko zesikhathi esiphakathi nezonyaka ezihumusha umbono kanye nomsebenzi zibe izinhlelo nemisebenzi. Lesi sigaba sibalulekile ukuqinisekisa ukuthi isabelomali asilungiselelwa ngokungahleliwe kodwa sisekelwe ezidingweni nasedatha.
Isigaba sesibili ukwenza isabelomali. Isabelomali sikahulumeni (i-APBN/APBD) siyithuluzi eliyinhloko lokuhumusha izinhlelo zibe ukwabiwa kwezimali. Yilapho izinqubo zezepolitiki nezobuchwepheshe zenzeka khona: uhulumeni uphakamisa, isishayamthetho sixoxa futhi sivume, bese simiswa njengohlelo lwezezimali lonyaka. Ukwenza isabelomali esihle kufanele kusekelwe ekusebenzeni kahle, kuxhume izimali nemiphumela elinganisekayo.
Isigaba sesithathu ukuqaliswa kwesabelomali. Kulesi sigaba, izinhlelo ziyaqaliswa, izimpahla/izinsizakalo ziyathengwa, futhi izinsizakalo zomphakathi ziyanikezwa. Ukuqaliswa kwesabelomali kudinga ukunamathela emithethweni, izinqubo, kanye nezimiso zokubaluleka kwemali (eyongayo, esebenza kahle, futhi ephumelelayo). Izinselele ezivamile kulesi sigaba zifaka phakathi ukubambezeleka kokuqaliswa, ukuhlela okungekho emthethweni kokuthengwa kwempahla, kanye nengozi yokungahambi kahle.
Isigaba sesine ukuphatha, okuhlanganisa ukuqopha ukuthengiselana ngendlela ehlelekile ngokuhambisana nezindinganiso zokubalwa kwezimali zikahulumeni. Ukuphatha ngendlela efanele kwenza kube lula ukulungiselela imibiko futhi kunciphisa ingozi yamaphutha noma ukukhwabanisa. Isigaba sesihlanu ukubika kanye nokuziphendulela. Uhulumeni ulungiselela imibiko yezezimali kanye nokusebenza njengendlela yokuziphendulela emphakathini kanye nasezinhlanganweni zokuqapha. Isigaba sokugcina ukuhlolwa kwezimali kanye nokuqondisa, kokubili ngaphakathi ngokusebenzisa abahloli kanye nangaphandle ngokusebenzisa inhlangano yokuhlolwa kwezimali kahulumeni, kanye nokuqapha komphakathi.
Izimiso Eziyinhloko: Ukucaca, Ukuziphendulela, kanye Nokubaluleka Kwemali
Ukucaca kusho ukuthi ulwazi lwezezimali lutholakala kalula, lucacile, futhi lulethwa ngesikhathi esifanele. Lokhu kufaka phakathi ukucaca mayelana nemithombo yemali engenayo, ukwabiwa kwemali, izinqubo zokuthenga, kanye nemiphumela yohlelo. Ukuzibophezela kudinga izikhulu zikahulumeni ukuthi zibe nesibopho ngezinqumo kanye nokusetshenziswa kwesabelomali, okuhlanganisa nemiphumela yokwephulwa kwemithetho.
Okwamanje, isimiso sokubaluleka kwemali sikhuthaza uhulumeni ukuthi agxile ekhwalithini yemiphumela, hhayi nje ekutholeni isabelomali. Ukusetshenziswa kwemali okukhulu akusho ukuthi impumelelo uma kungakhiqizi mthelela obonakalayo. Isibonelo, izinhlelo zokusiza umphakathi zahlulelwa hhayi kuphela ngenani lezimali ezikhishwayo, kodwa futhi nangokunciphisa amazinga obuphofu noma ukuthuthuka kokuqina komnotho kwemindeni ethola izibonelelo.
Izinselele Ekuphathweni Kwezezimali Komkhakha Kahulumeni
Ukuphathwa kwezimali zomphakathi kubhekene nezinselele eziningi. Phakathi kwazo kukhona ubunzima bokulawula kanye nobehhovisi, okungenza inqubo ihambe kancane. Ngaphezu kwalokho, amandla abasebenzi ekuhleleni, ekwabeni isabelomali, kanye nokubalwa kwezimali awasatshalaliswa ngokulinganayo ngaso sonke isikhathi, ikakhulukazi ezifundeni ezinolwazi olulinganiselwe.
Enye inselele ingozi yenkohlakalo kanye nokusetshenziswa kabi kwegunya, ikakhulukazi ekuthengweni kwezimpahla nezinsizakalo noma ekusatshalalisweni kosizo. Izinkinga ezivamile ezivame ukuvela zifaka phakathi amaphrojekthi angahlangabezani nezimiso, amanani akhuphukayo, noma izinhlelo ezingahlosiwe kahle. Ngaphezu kwalokho, ingcindezi yezepolitiki ingathinta nezinto eziza kuqala kwisabelomali, isibonelo, lapho izimali ziqondiswa kakhulu kumaphrojekthi athandwa kakhulu ngokhetho kunalawo adingwa kakhulu ngumphakathi.
Ngaphezu kwalokho, ikhwalithi yedatha kanye nezinhlelo zolwazi lwezezimali ibalulekile. Ngaphandle kwedatha enembile, ukuhlela kuyaphazamiseka futhi ukuhlolwa kokusebenza kunzima. Uhulumeni udinga uhlelo lolwazi oluhlanganisiwe ukuze aqaphe izinqubo zokuphathwa kwesabelomali ngesikhathi sangempela futhi anciphise amathuba okukhwabanisa.
Isu Lokuqinisa Nokusungula Izinto Ezintsha
Ukuze kuqiniswe ukuphathwa kwezezimali komkhakha womphakathi, kungasetshenziswa amasu amaningana. Okokuqala, ukuthuthukisa ikhwalithi yokuhlela okusekelwe ekusebenzeni kanye nokuhlelwa kwesabelomali, okuhlanganisa ukusetshenziswa kwezinkomba ezicacile nezilinganisekayo. Okwesibili, ukwandisa ukwenziwa kwedijithali, njengokuhlelwa kwesabelomali nge-inthanethi, ukuthengwa kwempahla nge-inthanethi, kanye nokuhlolwa nge-inthanethi, okusiza ukwandisa ukucaca nokunciphisa ukuxhumana ubuso nobuso okungase kuholele emikhubeni engafanele.
Okwesithathu, qinisa ukuqapha kwangaphakathi kanye nesiko lobuqotho. Ukuqapha okuhle kuhilela okungaphezu nje kokuthola amaphutha, kodwa futhi nokuvimbela izingozi kusenesikhathi ngokuphathwa kwezingozi okuphumelelayo kanye nokulawula kwangaphakathi. Okwesine, ukubandakanya umphakathi ekulawuleni, isibonelo ngemihlangano yokuhlela intuthuko ehilelekile kakhulu (musrenbang), ukucaca kwedatha yesabelomali, kanye nezindlela zokuphendula izikhalazo zomphakathi.
Okwesihlanu, ukuthuthukisa ikhono lezisebenzi zikahulumeni ngokuqeqesha, ukuqinisekiswa, kanye nokuvuselelwa kwamakhono ekubalweni kwezimali kukahulumeni, ukuhlaziywa kwenqubomgomo, kanye nokuhlolwa kohlelo. Izisebenzi zikahulumeni ezinekhono zizokwazi kangcono ukulungiselela isabelomali esinengqondo nokuphatha izinhlelo ngobuchwepheshe.
I-Penutup
Ukuphathwa kwezimali zomkhakha kahulumeni kuyisisekelo esibalulekile sentuthuko ephumelelayo kanye nezinsizakalo zomphakathi ezisezingeni eliphezulu. Ngokuphathwa okusobala, okunesibopho, nokugxile emiphumeleni, uhulumeni angaqinisekisa ukuthi izimali zomphakathi zibuyiselwa emphakathini ngendlela yezinzuzo ezibonakalayo. Izinselele ezifana nomthamo olinganiselwe, ubunzima behhovisi, kanye nengozi yokusetshenziswa kabi ziyinselele, kodwa zinganqotshwa ngokuguqulwa kwesistimu, ukusetshenziswa kobuchwepheshe, ukuqapha okuqinisiwe, kanye nokubamba iqhaza komphakathi. Ekugcineni, ukuphathwa kwezimali komkhakha kahulumeni okunempilo akukhona nje ngezinombolo nemibiko, kodwa mayelana nokulunga, ukwethembana, kanye nokuchuma okwabiwe.
