ISIGABA C 
KPA 1: INDLELA ENHLE YOKUPHATHA KANYE NENTANDO YENINGI 
IHHOVISI LEMENENJA KAMASIPALA 
IHhovisi leMenenja kaMasipala lihlangene neHhovisi likaMeya nelikaSoMlomo libhekelela iZinhlelo Eziyisipesheli. Izihlokwana ezilandelayo zibonakalisa isimo esingaguqukile esimaqondana nokuqaliswa kweZinhlelo Eziyisipesheli. Leli hhovisi libuye libe nesibopho sokuhlola izindaba zezokuxhumana zikamasipala, okuwuphiko olusha olwasungulwa ngonyaka wezezimali wezi- 2006/7. Izindawo ezibalulekile lapho lolu phiko oluzogxila khona kuzoba ngukuthuthukisa ezokuxhumana koMkhandlu nababambiqhaza kanye nomphakathi. Uphiko Lokucwaninga Amabhuku Ezimali Zangaphakathi kanye nophiko lwe- IDP/PMS luphethwe ngqo yihhovisi leMenenja kaMasipala. Kanjalo nophiko lweNtsha selusunguliwe futhi lwafakwa kulo mnyango. Kumele futhi kuhlale kukhunjulwa ukuthi zonke lezi zimpiko ezingenhla kanye nemisebenzi yazo zingena ngaphansi komnyango weZokwenziwa Kwemisebenzi njengalokhu kusoHlakeni Lomumo, kodwa ngenxa yesikhala somsebenzi esivulekile seNhloko yoMnyango, iMenenja kaMasipala yiyona elawula lo Mnyango kuze kube kugcwaliswa kwesikhala. 
UBudlelwane Phakathi kwezinhlaka zikaHulumeni
Ukuze kusheshe ukunikezelwa kwezidingo uMasipala wesiFunda sase- Sisonke uyaziqhenya ngokuba neZinhlaka ZikaHulumeni Ezinobudlelwano (ama- IGR) eziqhutshwa ngokusebenza okusezingeni elifanele nokunomphumela. Ngezansi kulandela ezinye zezinhlaka zama- IGR esezisebenza
Isithangamu seMeya
Isithangamu seMenenja kaMasipala 
IKomiti lokuHlanganisa ngokuHlanganyela 
Izithangamu Sokweseka Imisebenzi ethile
Isithangamu Sezingqalasizinda 
Isithangamu Sezezimali Zesifunda 
Isithangamu Sezokulhela NokuthuthukisaekuHleleni nakwezeNtuthuko 
Isithangamu Sezokuxhumana KwesiFunda 
Isithangamu Sezemisebenzi Yezenhlalakahle Yomphakathi 
Isithangamu Sezokuvakasha.
Izinhlaka ze – IGR azikasebenzi ngokugcwele kuMasipala wesiFunda sase-Sisonke. Kunokwesweleka kokwesekwa ngomabhalane okuyikona okubangele ngqo ukuthi kube nokushoda kwezimali zokweseka izinhlaka.
IZINHLELO EZIYISIPESHELI
ISANDULELA-NGCULAZI KANYE NENGCULAZI UQOBO 
ISANDULELA-NGCULAZI KANYE NENGCULAZI UQOBO isabalele emhlabeni wonke futhi izibalo zibonisa ngokucacile ukuthi eriphabhlikhi, isiFundazwe saKwaZulu Natali yisona esinabantu abaningi abasulelekile nabathintekile yigciwane lengculazi kanye nengculazi uqobo, kanti noMasipala wesiFunda saseSisonke awushiyekile ngaphandle kulokhu. UMasipala wesiFunda saseSisonke usuqalile ukuthatha izinyathelo ezisheshayo ukuqiniseka ukuthi lesi sibalo esethusayo sokusuleleka sigcinwa sisezingeni eliphansi kakhulu. Lokhu kwenziwa ngemizamo yokuhlanganyela neminyango kahulumeni, ama – CBO, iMinyango engekho ngaphansi kukaHulumeni kanye nezinye izinhlangano neminyango enentshisekelo. Lokhu kubambisana kuhlose ekuholeleni ukwenza ngokusemthethweni uMkhandlu weSandulela-Ngculazi/iNgculazi uqobo obanzi weSifunda. Lo Mkhandlu uzoba uhlaka oluhamba phambili oluzobhekana nezindaba ezithinta iSandulela-ngculazi kanye nengculazi uqobo. Okwamanje uMasipala uhlangene neMinyango kaHulumeni uhlela umkhankaso wokuqwashisa ngaphakathi esifundeni. Ngaphezu kwalokho, uMasipala uzobuye ubambe iqhaza ezinhlelweni zokusiza abantu asebenesandulela-ngculazi kanye nengculazi uqobo ngokuthi kwakhiwe amaqembu okusekana njengolokhu uMasipala unezidingo eziningi ezinjalo ezivela emphakathini. Ukuvuma futhi ukuthi izisebenzi zikaMasipala nazo zingaba kulesi sifo, yingakho nje inhloso ngokuthi sibe nophiko lwezinhlelo eziyisipesheli oluzoxila kulezi zindaba. 
Izindaba Zabesifazane/ Zobulili 
UMasipala wesiFunda saseSisonke ungumasipala osesifundeni esisemakhaya kakhulu futhi kunezinga eliphezulu lokungafundi, ukwentuleka kwamakhono kanye nendlala. Abasifazane yibona abathinteke kakhulu kulokhu ngoba ngokomlando yibo ababeshiywa ekhaya ukuba babheka abantwana futhi bangayi esikoleni noma emsebenzini. Ngakho-ke umasipala unomsebenzi umkhulu kakhulu wokukhulula abesifazane emqondweni wokuncika kwabanye abantu kanye nokubhajwa ekwantuleni. Abantu besifazane abamelekile ngokugcwele kuzo zonke izinhlaka zikahulumeni nakwezinye izinhlaka ezingekho ngaphansi kukahulumeni ezisesiFundeni. Kunokwantuleka kokuthuthukiswa kwabesifazane kwezomnotho. Ukulwisana nalezi zinselelo, umasipala uhlangene neminyango kahulumeni uyaba nayo imihlangano yokucobelelana ngolwazi yokuhlonyiswa ngamandla kwabesifazane ehlelwa nxa idingeka, engenele uma ucabanga ubukhulu bale nselelo. Phakathi kwezinye izinto, umasipala unazo izinyathelo zokulungisa okonakele ukubhekana nale nselelo: Uhlelo lokufundela umsebenzi emsebenzini, iSu Lokuthuthukiswa Kwabasebenzi, uhlelo lokuthuthukiswa kwamakhono. Imikhankaso yokuqwashisa ngezindaba zabesifazane nezobulili nayo iba yingxenye esemqoka yohlelo lwethu. Konke lokhu okungenhla kuhloswe ngakho ukuqinisekisa ukuqashwa kwabesifazane kanye nemizamo yokuhlonyiswa ngamandla. Kungekudala, uMasipala Wesifunda saseSisonke uzosungula iSithangamu Sabesifazane sesiFunda. Ngaphezu kwalokho, uMasipala weSifunda saseSisonke weseka imizamo yabesifazane ngokusekela imiklamo yezamasimu elandelayo: uMklamo yemifino eluhlaza we- Sukume, kanye nowe – Kraansdraai njll. 
Abantu abadala/Asebegugile 
UMasipala weSifunda saseSisonke uyawazi futhi uyawahlonipha amalungelo abantu abadala ababhekene nokuhlukumezeka, ukuhluleka ukufinyelela osizweni lwemali yesibonelelo kanye nesimo esibi szehlalakahle emakhaya abo. Umasipala unezimbizo eziqhubekayo zabantu abadala lapho kudingidwa khona ngalezi zinselelo. Umasipala uhlose ukuba nemihlangano enxambili naboMnyango wezokuThuthukiswa koMphakathi kanye noMnyango weZindaba zaseKhaya ukuxazulula izinselelo ezibhekene nabantu abadala. 
Amasiko
UMasipala weSifunda saseSisonke mhlawumbe uyazigqaja ngomphakathi owehlukahlukene ngokwamasiko kanye nezilimi esifundazweni; kepha- ke izilimi zethu kanye namasiko kudingeka zivuselelwe futhi zivikelwe ekupheleni nya. Kanjalo futhi uMasipala weSifunda saseSisonke uba nemicimbi/ imincintiswano yamasiko ahlukahlukene ukuqhakambisa ukwahlukahlukana kwamasiko endaweni. UMnyango Wezobuciko Namasiko uphakathi kwabanye ababambe iqhaza ababandakanywa ngumasipala ukuqhakambisa ukwahlukahlukana kwezilimi kanye namasiko. Kuba nemidlalo yezamasiko kanye nemikhankaso yokuqwashisa eqhubekayo ukuxwayisa nokuzinzisa ukwahlukana. 
Abaphila nokukhubazeka 
UMasipala weSifunda saseSisonke uyawazi futhi uyawahlonipha amalungelo abantu abaphila nokukhubazeka. Abantu abaphila nokukhubazeka bakhishwa inyumbazane; bayahlukunyezwa futhi abahlonishwa, ngenxa yalokho abangameleki ngokwanele ezinhlakeni zikahulumeni nezomphakathi. Abanye abakwazi ngisho ukuthola imfundo ngenxa yokwantuleka kwezikole eziyisipesheli ngaphakathi esifundeni. Umasipala ufisa ukulungisa lesi simo ngokuthi ubandakanye uMnyango Wezemfundo, iHhovisi likaNdunankulu kanye noMnyango wokuThuthukiswa koMphakathi. Umasipala unezinqubomgomo zokuphathwa kwabasebenzi ukuqiniseka ukuthi abantu abaphila nokukhubazeka bayawuthola umsebenzi. Imihlangano yokucobelelana ngolwazi yababtu abaphila nokukhubazeka nayo ibanjwa ngokuqhubekayo esifundeni. 
UMasipala weSifunda saseSisonke ususungule iSithangamu sabantu abaphila nokukhubazeka njengesinyathelo esifanele sokubhekana nale nselelo. Lesi sithangamu sihlangana kane ngonyaka ukudingida izindaba ezithinta abantu abaphila nokukhubazeka.UMasipala Wesifunda saseSonke, uMnyango Wokuthuthukiswa koMphakathi, uMnyango Wezempilo kanye noMasipala Basekhaya ngokuhlanganyela bake baba nosuku lwabantu abaphila nokukhubazeka esikoleni i- Vulekani Special School, lapho kwanikelwa khona ngezihlalo ezinamasondo kubantu abaphila nokukhubazeka abafunda kulesi sikole. UMasipala weSifunda saseSisonke uzozama ukunika lesi sikole esiyisipesheli ukweseka okungangabazeki esingavamile ngonyaka wema – 2008/09 naseminyakeni elandelayo. 
Izingane 
Ihhovisi eliphathelene Namalungelo Ezingane (i- ORC) elingaphansi koPhiko Olukhulu Lwamalungelo Abantu, elifakwe ngaphansi kokuvikelwa yihhovisi likaNdunankulu wakwaZulu-Natali, liwuHlelo elinguMzamo kaMongameli eligunyazwe ngokomthethosisekelo. Linemisebenzi elandelayo ebaluleke kakhulu: 
Ukukhuthaza kanye nokwenza kuqondakale ngamalungelo ezingane okuphila, okuthuthuka, okuvikelwa kanye nawokubamba iqhaza KwaZulu – Natali.
Ukuqapha kanye nokuhlola ukunikezelwa kwezidingakaloezindabeni ezithinta izingane esiFundazweni.
Ukuhlaziya inqubomgomo, ukwenza ucwaningo, kanye nokwenza ajwayeleke amalungelo ezingane kuzo zonke izingxenye zikaHulumeni. 
Ukugcizelela kanye nokukhankasela amalungelo ezingane esiFundazweni. 
Ukuhlonyiswa ngamandla kwezindaba ezithinta amalungelo ezingane. 
Ukuhlanganisa yonke imisebenzi kanye nezinhlelo eziqondene namalungelo ezingane.
Ukugqugquzela imiphakathi ukuba yenza okuzosizakalisa izingane. 
Isigaba 152 seSahluko 7 somthethosisekelo waseNingizimu Afrika sibeka izinhloso zikaHulumeni waseKhaya. Ngokubuka ngokwaMalungelo Engane, intando yeningi ngeyazo nazo izingane njengoba izingane ziyingxenye yemiphakathi yasekhaya. 
Imisebenzi emiphakathini yethu mayihlangabezane nezidingo zezingane futhi iqhubekisele phambili ukuphila kahle kwazo. Izingane ziyikusasa lemiphakathi yethu. 
Izingane zidinga ukuphepha, zidinga indawo yokukhosela, unakekelo kwezeMpilo kanye namanzi ahlanzekile. Izingane kudingeka zibe nezwi kanye nelungelo lokuba zilalelwe uma ziveza imicabango yemizwa yazo, kanye nemibono emiphakathini yabo. 
Isigaba 153 soMthethosikelo sibeka imisebenzi yokuThuthukisa kaMasipala, okungukwakha kanye nokuphatha ukuphathwa kwawo ngokunikeza kuqala izidingongqangi zemiphakathi lapho kukhona abadala kanye nezingane. 
UHlaka lukaZwelonke Lokuluungelelanisa Amalungelo Ezingane lakhiwe nguMkhandlu kaZwelonke Wezikwaluleka Wamalungelo Ezingane kanye namaKomiti Emisebenzi Ethile akanye neHhovisi Lamalungelo eNgane elingaphakathi kweHhovisi likaHulumeni.
NgokweSifundazwe, izindaba zamaLungelo eziNgane zibhekwe ngaphakathi eHhovisini elingaMalungelo eNgane, UMkhandlu wesiFundazwe Wezokwaluleka kanye Namaqembu Emisebenzi ethile (i- KPACC). I – KPACC inomsebenzi wokuqapha kanye nokwenza ajwayeleke amaLungelo Ezingane.
OMasipala Besifunda kanye Nabezindawo banomthwalo wokwakha izinhlaka ezizobhekelela aMalungelo Ezingane. isib. i – DACC kanye ne – LACC. (uMkhandlu weSifunda Wokwaluleka Wezingane kanye noMkhandlu Wendawo Wokwaluleka weziNgane) ngokuhambisana noHlaka lukaZwelonke Lokulungelelanisa Amalungelo Ezingane. 
ISifunda sibhekelela isibopho saso ngamaLungelo Ezingane ngokusebenza ngokusondelana noMnyango Wezemfundo kanye noMnyango Wezenhlalakahle. Iqhutshwe nge,pumelelo iMikhankaso Yokubuyela Ezikoleni, uKuvakashela Izikole kanye nemicimbi efana nokuthatha uMntwana weNtombazane uye naye eMsebenzini. Kusatshalaliswe namaphasela okudla ezikoleni. 
EZEMIDLALO KANYE NEZOKUNGCEBELEKA 
Ngonyaka wama - 2008/2009 uMasipala weSifunda saseSisonke wathuthukisa ezemidlalo nanxa kusekhona ukwentuleka kwezimfanelo zokudlala kanye nokungabibikho kwezinye izinhlangano zezemidlalo esifundeni. UMasipala unayo imincintiswano njengeMidlalo i – KWANALOGA, uMasidlale, iMidlalo yezomdabu, imidlalo yaseMaphandleni yokugibela amahhashi njll, futhi umasipala usukhombise enkulu intuthuko kulezi zinhlobonhlobo zemidlalo eyahlukene. 
Umasipala uphezu kohlelo lokuxoxisana nababambiqhaza/izinhlaka kanye nezingcweti zezinhlobonhlobo zemidlalo eyahlukene ukuzicelela usizo lapho kusekhona khona izinselelo. UMasipala weSifunda saseSisonke uzobuye uzicelela usizo lwezimali zokwakha izinkundla zokudlala imidlalo edlalwa kakhulu eindaweni zasemadolobheni njengeKhilikithi, ibhola lombhoxo, ithenisi kanye nebhola lomqakiswano. 
UKUTHUTHUKISWA KWENTSHA 
Ngaphandle kwezemidlalo, intsha yakuMasipala weSifunda saseSisonke ubhekene nezinselelo ezinjengokungasebenzi, ukungameleki kahle kuzo zonke izinhlaka zabantu abasha kanye nasekuthuthukisweni komnotho. Ngokuxazulula lezi zinkinga ezingenhla ingxenye yempi yokulwisana nobugebengu iyobe isinqotshiwe. Umasipala awunayo imihlangano yokucibelelana ngolwazi yokuhlonyiswa ngamandla/ yokuqeqeshwa okuhloswe ngayo ukufundisa intsha. Umasipala uyaziqhenya futhi ngenani lamaphesenti eliphezulu lentsha eqashiwe ngaphansi kohlelo lokufundela umsebenzi emsebenzini kanye nezinye izinqubomgomo ezihlose ukuthuthukisa intsha. Kusethsenziswana nababambiqhaza abanjengo – SEDA, uMsobomvu kanye nekhomishini yeNtsha ukuze intsha eningi ibandakanyeke emnothweni. Kuzosungulwa uMkhandlu weNtsha ngonyaka wezimali wezi- 2008/09. Seluvele lusunguliwe uphiko lwentsha olubhekelela zonke lezi zinto ezingenhla. 
EZOKUXHUMANA KUMASIPALA/ EZOBUDLELWANE NOMPHAKATHI 
Isahluko sesine soMthetho Wezinhlelo zikaMasipala udinga ukuba omasipala bathuthukise isiko lendlela yokuPhathwa koMasipala ezohambisana nohulumeni omele abantu bonke ngokusemthethweni ngenqubo yokuphatha ngokubamba iqhaza; ngakho-ke 
uMasipala weSifunda saseSisonke kulindeleke ukuba wenze isimo esisokwazi ukwenza lula kumphakathi ukuba ubambe iqhaza.
Kwanziwa isu lokusebenza lezokuxhumana ngonyaka wama – 2007/2008. Umasipala uzoqalisa ukusebenzisa leli su ngonyaka wezimali wama – 2009/2010. Inqubo yokubuyekezwa kwe- IDP yahlonza ezokuxhumna njengomkhakha odinga ukunakwa, ingakho- ke kusungulwe uPhiko lukaMasipala lwezokuXhumana. Ngalolu phiko, uMasipala WesiFunda seseSisonke uhlose ukwenza ngcono indlela yayo yokuxhumana nomphakathi. 
Izinhlosongqangi zezokuxhumana kukaMasipala zifingqwe kanje: 
Ukuthuthukiswa nokwenziwa ngcono kwezindlela zokuxhumana umphakathi ongakwazi ukuxhumana ngazo nomasipala;
Ukuthuthukiswa kwezinhlelo kanye ngezikhathi ezinqunyiweezihleliwe lapho umasipala ungakwazi ukuxhumana nomphakathi; 
Ukuxoxisana ngokwenziwa komsebenzi kukamasipala kanye nokukwazi ukunikezezela ngezidingo kukamasipala ngezikhathi ezinqunyiwe; 
Ukuxoxisana ngezinhlelo zentuthuko ezinqala; 
Ukwenza uMasipala wesiFunda saseSisonke ube khona kwabezokwazisa, kuthenjwa ukuthi lokhu kuzokwenza ukuba kube khona abanentshisekelo yokutshala izimali eSifundeni; 
Ukuxoxisana ngezinselelo ezibhekene nomasipala kanye nezinhlelo eziphakanyisiwe ukubhekelela lezi zinselelo.
Isu lokusebenza Lezokuxhumana futhi lizama ukubhekelela izinhloso zokuXhumana zeSifunda ezimaqondana neZokuxhumana kwangaphakathi nangaphandle, uBudlelwane Nabezokwazisa kanye noKukhangisa, uKuxhumana Nabemithombo Yezindaba nabeZindaba kanye nezokuPhatha iMicimbi, Ezokuphatha Ngesithunzi, uLimi lokuXhumana, iNcwadimbiko yase- SDM, iMibukiso, iMikhankaso, Imibukiso Yasemigwaqeni kanye neZimbizo. 
Ezokuxhumana kanye Nezobudlelwano Nomphakathi sezihlonze isidingo sokubamba a imihlangano yokucobelelana ngolwazi ngokubaluleka kwezokuXhumana ngokuhlanganisa kanye nokubambisana, eZobudlelwano Nomphakathi, Ezobudlelwano Nabezokwazisa kanye Nezokumaketha.
Ngaphezu kweZimbizo Zemeya nababambiqhaza abehlukahlukene, uMasipala weSifunda saseSisonke usuhlonze amanye amasu ozowasebenzisa ukuze uphumelelise lezi zihloso ezibalwe ngenhla. Kuzoningilizwa ngala masu kanye nezinhlelo zawo zokusebenza Kumasu Ezokuxhumana (i- CS).
Amanye ala Masu yilawa alandelayo:
Ukuthuthukisa incwadimbiko kaMasipala, ezophuma ngokuqhubekayo njengoba kuzochazwa yi - CS;
Iphephandaba elincanyana likaMasipala, elizozungeziswa kumaphephandaba endawo nakwawesifundazwe kane ngonyaka;
USuku LoMkhandlu Oluvulekile lingolunye lwamasu ahlongozwayo okuletha uhulumeni kubantu.
UMasipala futhi uhlose ukwenza imicimbi eminingi yomphakathi ezobhekana nezindaba eziqondene ngqo ezibonakala zibalulekile kunezinye kulowo nyaka wezimali. 
Imihlangano yokucobelelana ngolwazi namaKomiti eWadi kanye nama – CDW emayelana nezindaba zikamasipala. 
Ezokuxhumana zikaMasipala zizophinde zibheke izindlela zokwenza ngcono ezokuxhumana ezinhlakeni eziphakathi kwezimpiko zepolitiki kanye nezokuphatha. Ngaphezu kwalokho futhi, uphiko luzoqinisa ezokuxhumana nezinye izingxenye zikahulumeni, umphakathi kanye nabo bonke abanye abambe iqhaza abathintekayo nabanetshisekelo ngezindaba zikaMasipala. 
UMasipala weSifunda saseSisonke (i- SDM) esiFundazweni zakwaZulu Natali ugqanyiswe ngumumo wendawo yase– Drakensburg. I- SDM iyindawo yezokuVakasha nokuNgcebeleka isibonelo; i- Sani Pass, Garden Castle kanye ne – Bushman’s Neck. Ezobudlelwano noMphakathi kanye nezokuXhumana zifisa ukuqhakambisa izindawo zokuVakasha ngokusebenzisa eZokwazisa(amaPhephandaba kaZwelonke, UMsakazo kanye ne – SABC) ngenhloso yokuheha imboni yezokuVakasha. Uphiko lihlose ukuhlanganisa ibhukwana lokwazisa elizomaketha i- SDM ngempumelelo.
Uphiko luhlose ukusebenzisa uMabonakude oyi- PLASMA njengethuluzi eliyimpumelelo eliFundisayo LezokuXhumana ukuze wonke uMphakathi jikelele ongena emahhovisi amakhulu uwubukele, njengama – DVD eMikhankaso Yokuqwashisa ngeSandulela Ngculazi kanye neNgculazi uqobo, ukuVikelwa kweZingane kanye noMthetho weziNgane, uKuqanjwa Kwezindawo, iziNqubomgomiMigomo ye- Batho Pele, Izimbizo ze – SDM kanye nemiCimbi yeMinyango Yokunikezelwa kwezidingo. 
Njengoba imizamo ngekusasa iholwa ngubukhona bezimali, uPhiko lufisaa ukusiza ekulungiseleleni ukusungulwa kweSiteshi soMsakazo woMphakathi wase – SDM. Ukuze kuhlangatshezwane ngempumelelo nezinjongo zezokuXhumana kanye Nezobudlelwano Nomphakathi, kudingeka kwande inani labantu oPhikweni. 
UKUCWANINGWA KWAMABHUKU EZIMALI KWANGAPHAKATHI 
Ukucwaningwa kwamabhuku ezimali kwangaphakathi kuyisiqiniseko esizimele futhi esingephikiswe futhi kungumsebenzi wokubonisana owenziwelwe ukwengeza ukubaluleka kanye nokwenza ngcono ukusebenza kohlaka. Kusiza uhlaka ekufezekiseni izinhloso zalo ngokusebenzisa indlela ehlelekile, neqotho yokuhlola nokwenza ngcono ukusebenza ngempumelelo kwezokuphatha kwezimo ezinobungozi, ukulawula kanye nenqubo yokuphatha. 
ISENDLALELO SOPHIKO LOKUCWANINGWA KWAMABHUKU EZIMALI KWANGAPHAKATHI 
Ngokwemiyalelo emiswe ngokomthetho umasipala kudingeka abe nophiko lokucwaninga amabhuku ezimali kwangaphakathi oHlakeni Lomumo kaMasipala kumbe lwabiwe phakathi kaMasipala kumbe kube ngumsebenzi okhishelwe ngaphandle. Lokhu kufakazelwa yisigaba se- 165 kanye nese- 166 soMthetho Wezokuphathwa Kwezimali zikaMasipala, ofundeka kanje: 
Lolu phiko olungenhla luthi umasipala ngamunye makabe nophiko lokucwaningwa kwamabhuku ezimali kwangaphakathi, oluzolungisa ipulani yocwaningo esetshenziswa ukubhekela izimo ezinobungozi kanye nohlelo lokucwaningwa kwamabhuku ezimali kwangaphakathi lonyaka ngamunye wezimali. Ukweluleka isikhulu sezimali kanye nokubika ekomitini lokucwaningwa kwamabhuku ezimali ngokusebenza kwepulani yokucwaningwa kwamabhuku ezimali kwangaphakathi kanye nezindaba eziphathelene:
-Nokucwaningwa kwamabhuku ezimali kwangaphakathi, ukulawula kwangaphakathi, izindlela nezinqubo zokubala izimali, izimo ezinobungozi kanye ukuphathwa kwezimo ezinobungozi, ukuphathwa kokwenziwa komsebenzi, ukulawulwa kwencithakalo, kanye ngokuhambisana nalo Mthetho, umthetho wokwahlukana konyaka kwezimali zentela kanye neminye imithetho esebenzayo. 
Isigaba se – 166 sithi umasipala ngamunye mawube nekomiti lokucwaningwa kwamabhuku ezimali olungumgwamanda ozimele wokweluleka okumele weluleke umkhandlu kamasipala, abamele ezepolitiki, imenenja kamasipala kanye nezisebenzi zikamasipala eziphethe ezindabeni ezihlobene: 
Nokulawula kwezimali kwangaphakathi kanye nokucwaningwa kwamabhuku ezimali kwangaphakathi, ukuphathwa kwezimo ezinobungozi, izinqubomgomo zokubalwa kwezimali, ukwanela kahle, ukwethembeka, ukucopheleleka kokubikwa kwezimali kanye nokwaziswa, ukuphathwa kokwenziwa komsebenzi, ukuphumelela kwenqubo kahulumeni, ukuhlolwa kokwenziwa komsebenzi, ukubuyekezwa kwezitatimende zonyaka zemali ukuhlinzeka umkhandlu kamasipala ngesithombe esigunyazayo nesikholekayo sesimo sezimali zikamasipala, ukusebenza kahle nangempumelelo kwawo kanye nezinga lawo jikelele lokuhambisana nazo zonke izingxenye ezibalulekile zomthetho. Makwenziwe uphenyo ngezindaba zezimali zikamasipala njengoba umkhandlu kamasipala ungacela. Ekwenzeni imisebenzi yalo, ikomiti elicwaninga amabhuku ezimali liyakwazi ukufinyelela kumarekhodi ezimali kanye nakolunye ulwazi olufanele lukamasipala futhi kumele lixhumane nophiko olucwaninga amabhuku ezimali lwangaphakathi zikamasipala kanye nomuntu okhethwe nguMcwaningimabhuku Omkhulu ukuba acwaninge izitatimende zamabhuku ezimali zikamasipala. Ikomiti lokucwaningwa kwamabhuku ezimali kumele okungenani libe nabantu abathathu abanolwazi olufanele, iningi labo kungabi ngabaqashwe ngumasipala futhi kumele bahlangane njengalokhu kudingeka ukuba kwenziwa umsebenzi walo, kumbe okungenani kane ngonyaka. 
UKUCWANINGWA KWAMABHUKU EZIMALI KWANGAPHAKATHI ESIFUNDENI SASESISONKE 
UMasipala weSifunda saseSisonke usuthathe zonke izinyathelo ezidingekayo ukuhambisana nesigaba se-165 nese- 166. Lokhu kuwubufakazelwai nguphiko lwangaphakathi olucwaninga amabhuku ezimali olukhona futhi olusebenzayo, olwakhiwe ngabacwaningimabhuku ezimali ngaphakathi abahlanu kanye namalungu amane ekomiti elicwaninga amabhuku ezimali. 
Isifunda sesikwazile ukuhlangabezana nokufezekisa lezi zinhloso kanye nokumele kwenziwe okulandelayo: 
Ikomiti elicwaninga amabhuku ezimali lasungulwa futhi lisebenza ngokugcwele. Leli komiti elicwaninga amabhuku ezimali kuzokwabelwana ngalo phakathi kweSifunda kanye nomasipala abasebenzisana naso.
Imiqulu yekomiti elicwaninga amabhuku ezimali kanye nowokucwaningwa kwamabhuku kwangaphakathi seyenziwe futhi yemukelwa, iyobe isibuyekezwa ngonyaka wezimali wezi- 2009/2010. Lena yimiqingo elawula ikomiti elicwaninga amabhuku ezimali kanye nomsebenzi wokucwaningwa kwamabhuku ezimali kwangaphakathi ngokuhlinzeka izinkombandlela mayelana namaqophelo adingekayo okuphatha ngendlela efanele kanye nangobungcweti uma benza umsebenzi wabo. 
Ibhuku Lezindlela zokucwaningwa kwamabhuku ezimali kwangaphakathi selenziwe, lona yiwona mqingo wamasu okhombisa uphiko olucwaninga amabhuku ezimali zangaphakathi ukuthi kumele luwuqhube kanjani umsebenzi walo. 
Sekwenziwe uhlu lwemisebenzi eqondene nabasebenzi abacubungula amabhuku ezimali zangaphakathi bawo wonke amazinga. 
Ukubuyekeza ukwakheka kohlaka lokucwaningwa kwamabhuku ezimali kwangaphakathi. 
Sekwenziwe kubo bonke omasipala ukuhlolwa kwezimo ezinobungozi kanye nemibhalo yazo zonke izinhlelo.
Isu Lezokuphatha izimo ezinobungozi labo bonke omasipala selenziwe futhi lethulwa. 
Ukuqeqesha ngokuqhubekayo abasebenzi abacwaninga amabhuku ezimali zangaphakathi.
Uphiko Lokucwaningwa kwamabhuku ezimali lwangaphakathi luzomele luthola izimali ezidingekayo ekwenzeni isiFanekiso Somsebenzi Owenziwe Ngokwabelana eMnyangweni Wezohulumeni Basekhaya Nezindaba Zomdabu. 
IZINSELELO 
a) Ukwehluleka ukuqonda umsebenzi wophiko lokucwaningwa kwamabhuku ezimali lwangaphakathi futhi sekuphakanyiswe ukuthi kumele kwenziwe imihlangano yokucobelelana ngolwazi yenziwelwe izisebenzi zikamasipala kanye nalabo abamele izinhlangano zepolitiki ngokusizwa iKomiti Lokucwaningwa kwamabhuku ezimali.
b) Ukwantuleka kohlelo lokuphathwa kwamabhuku ngendlela efanele. 
