Ithempulethi Yombiko Wezezimali Ye-SGB: Umhlahlandlela Wamahhala

Abaphathi bezimali be-SGB namakomidi ezezimali ngokuvamile bayalwa ukukhiqiza imibiko yezemali yonyaka edelisa i-SASA neminyango yemfundo yesifundazwe. Izingxenye ezingekho, isakhiwo esingacacile, nokuxhuma kweminithi yokugcina ukuze kutholakale amadokhumenti kuholela ekulibazisekeni kokucwaninga, ingozi yokungahlonishi, nokucindezeleka okungezelelwe amalungu e-SGB abazivolontiya. Ngaphansi kwe-SASA Section 41, yonke iNdikimba Ephatha Isikole kufanele ilungiselele izitatimende zezezimali zonyaka ezibonisa ngokunembile ingeniso yesikole, izindleko, izimpahla, nezikweletu, futhi izithumele emnyangweni wezemfundo wesifundazwe ngaphakathi kwesikhathi esidingekayo.

Lolu hlaka lunikeza ithempulethi yombiko wezezimali ye-SGB yamahhala enezingxenye ezinemininingwane ngengeniso, izindleko, izimpahla, izikweletu, nokuhlonishwa. Uhamba ngayinye ingxenye ngeziqondiso zokuqedela, ichaza izidingo zokubika ze-SASA, futhi inikeza amathiphu okulungiselela ukucwaninga ukuze i-SGB yakho ithumele izitatimende zezezimali eziqondile, ezihlonishwayo. Isakhiwo sihambisana nemithetho Yevumelekile Yokubalwa (GRAP) nezidingo zesifundazwe, ngakho isikole sakho sihlangabezana nezibopho zomthetho kuyilapho sihlala sobala nabazali nezikhulu.

Ukuqonda Izidingo Zokubika Kwezezimali Ze-SGB

Ngaphambi kokucwila esakhiweni sethempulethi, kubalulekile ukuqonda lokho i-SASA ekudingayo emibikweni yezezimali ye-SGB. I-Section 41 yoMthetho Wezikole ZaseNingizimu Afrika iphoqa ama-SGB:

Gcina amarekhodi ezezimali afanele: Gcina amarekhodi anemininingwane yayo yonke ingeniso nezingeniso ngonyaka wezezimali
Lungiselele izitatimende zezezimali zonyaka: Khiqiza imibiko ehlanganisayo ehlanganisa unyaka wezezimali ophelele
Thumela izitatimende emnyangweni: Nikeza izitatimende zezezimali emnyangweni wezemfundo wesifundazwe ngaphakathi kwezikhathi ezicacisiwe (ngokuvamile izinyanga eziyisi-6 emva kokuphela konyaka)
Yenza izitatimende zitholakale: Vumela abazali nabasebenzi bathole izitatimende zezezimali lapho becelwa
Qinisekisa ukuthi izitatimende zicwaningwa: Izitatimende zezezimali zonyaka kufanele zicwaningwe umcwaningi obhalisiwe (Section 42)

Iminyango yemfundo yesifundazwe ingaba nezidingo ezingezelelekile, ngakho hlola imihlahlandlela yesifundazwe sakho. Iningi lezifundazwe lidinga izitatimende zilandele i-GRAP noma amazinga okubalwa afanayo, zihlanganise ukudalulwa okuthile, futhi zithunyelwe ngendlela ecacisiwe.

Isakhiwo Sethempulethi Yombiko Wezezimali Ye-SGB

Isakhiwo sethempulethi esilandelayo sinikeza uhlaka olubanzi lwemibiko yezezimali yonyaka ye-SGB. Ingxenye ngayinye ihlanganisa imiyalelo yokuqedela nokubhekisela ezidingweni ze-SASA.

Ingxenye 1: Ikhasi Lesembozo Nesiqephu Sobungoti

Ikhasi lesembozo kufanele libe:

Igama lesikole nenombolo yokubhalisa
Unyaka wezezimali (isb. 1 Januwari 2025 kuya ku-31 Disemba 2025)
Usuku lombiko
Amagama namasignesha kaSihlalo we-SGB noMphathi Wezezimali
Igama nomasignesha kaMongameli

Isiqephu sobungoti (amakhasi ama-1–2):

Uhlaka olufushane lwesimo sezezimali sesikole
Ingeniso ephelele nezingeniso zonyaka
Insalela noma ukusilela
Okubalulekile (amaphrojekthi amakhulu, izinguquko ezibalulekile)
Izinga lokuqoqa imali yefeesi yesikole (uma kusebenza)
Isitatimende esifushane ngokuqhubeka kwezezimali

Imiyalelo:

Gcina isiqephu sobungoti sifushane futhi sitholakale kubafundi abangewona abezemali
Gcizelela impumelelo ezinhle bese uvuma izingqinamba ngokusobala
Sebenzisa le ngxenye ukuze ukhombise ukuphatha kwezezimali okunomthwalo

Ingxenye 2: Isitatimende Sesimo Sezezimali (Ibalansi Sheet)

Ibalansi sheet ikhombisa isimo sezezimali sesikole ekupheleni konyaka wezezimali—lokho isikole esinakho (izimpahla) nokukweletwayo (izikweletu).

Izimpahla:

Izimpahla zamanje:

Ibalansi zebhange (ama-akhawunti okugcina namanje)
Imali ephathekayo
Abakweletwayo (imali yefeesi yesikole engakhokhelwanga nokunye okuzokutholwa)
Izindleko eziqediwe ngaphambili (inishuarensi, ukubhalisa okukhokhelwe ngaphambili)
Ukutshalwa kwezimali (amadiphozi ezikhathi ezimfushane, ama-akhawunti zemali)

Izimpahla ezingezona ezimanje:

Impahla, izinto zokwakha, nempahla (umhlabathi, izakhiwo, ifenisha, impahla)
Ukuncipha okunqwabelene
Inani elincane lempahla encwadini
Izimpahla ezingabonakali (uma kusebenza)

Izikweletu:

Izikweletu zamanje:

Abakweletwayo (abahlinzeki, abahlinzeki bezinkonzo)
Izindleko eziqoqiwe (amandla, amaholo adingekayo kodwa engakakhokhelwa)
Imali yefeesi yesikole etholwe ngaphambili (uma kusebenza)
Izimali ezingenantula noma ama-overdraft

Izikweletu ezingezona ezimanje:

Izimali ezingenantula zezikhathi ezinde
Ezinye izibopho zezikhathi ezinde

Inani elincane lempahla/equity:

Izimpahla ziphelele minus izikweletu ziphelele
Limelela inani elincane lesikole

Imiyalelo:

Bhala wonke ama-akhawunti ebhange anezinombolo zama-akhawunti nebalansi
Faka irejista yempahla enemininingwane ekhombisa yonke impahla, ifenisha, nempahla
Bala ukuncipha kwazo zonke izimpahla eziqinile
Linganisa zonke amabhalansi namadokhumenti asekelayo (izitatimende zebhange, ama-invoyisi, irejista yempahla)
Qinisekisa ukuthi izimpahla ziphelele zilingana nezikweletu ziphelele plus inani elincane lempahla

Ingxenye 3: Isitatimende Sokusebenza Kwezezimali (Isitatimende Senganiso)

Isitatimende senganiso sikhombisa yonke ingeniso etholiwe nezingeniso ezenziwe phakathi nonyaka wezezimali.

Ingeniso:

Ukuxhaswa nguhulumeni:

Ukwabiwa kwabasebenzi (amaholo, izinzuzo)
Izibonelelo zezinfrastruktcha
Ukwabiwa kwezinto zokufunda
Imali yohlelo lokudla (uma kusebenza)
Ezinye izibonelelo zikahulumeni

Ingeniso ekhishwa yisikole:

Imali yefeesi yesikole (isamba esiceliwe, less izikhupho, less izikweletu ezingakhokhelwa). Ngezindlela zokuthuthukisa ukuqoqa, bheka amasu okuqoqa imali yefeesi yesikole ezikoleni zaseNingizimu Afrika
Imisebenzi yokuqoqa imali (imicimbi, ukuxhaswa, izipho)
Ingeniso yenzalo
Ingeniso yokuqasha (uma kusebenza)
Enye ingeniso (ikantini, ukuthengisa imifaniselo, njll.)

Ingeniso iphelele:

Isamba sazo zonke izigaba zenganiso

Izingeniso:

Izindleko zabasebenzi:

Izikhundla zokufundisa ezingezelelekile (uma isikole sixhase)
Amaholo abasebenzi abasekeli
Ukuthuthukiswa kobungoti
Izinzuzo zabasebenzi

Izindleko zokusebenza:

Amandla (ugezi, amanzi, udoti)
Ukulungisa nokulungisa
Ukuhlanza nokuvikela
Inishuarensi
Ukuxhumana (ucingo, i-inthanethi)

Izindleko zemfundo:

Izinto zokufunda nezinsiza
Izincwadi zomtapo wezincwadi nezinsiza
Impahla yemidlalo
Ubuchwepheshe (amakhompyutha, isoftware, ukulungisa)
Imisebenzi yangaphandle

Izindleko zokuphatha:

Izinto zohovisi
Ukuphatha kwezezimali (izindleko zokucwaninga, isoftware, izindleko zebhange)
Imali yomthetho nobungoti
Ukuphrinta nempahla

Ingeniso yezimali eziqinile:

Ukuthuthukiswa kwezinfrastruktcha
Ukuthenga impahla
Ukuthuthukiswa kobuchwepheshe

Izingeniso ziphelele:

Isamba sazo zonke izigaba zezingeniso

Izikole ezifuna ukuthuthukisa ukuqoqa kwemali yefeesi zingasebenzisa amasu ethu okuqoqa imali yefeesi yesikole ezikoleni zaseNingizimu Afrika ukuze zithole izinyathelo eziSebenzayo kule thempulethi.

Insalela noma ukusilela:

Ingeniso ephelele minus izingeniso ziphelele
Inombolo ephezulu ikhombisa insalela, engeyinhle ikhombisa ukusilela

Imiyalelo:

Hlukanisa yonke ingeniso nezingeniso ngokwekhathi lama-akhawunti
Faka ukuhlukaniswa okunemininingwane izigaba ezinkulu
Qhathanisa izinombolo zangempela nezabelwe ngezabelo bese uchaza ukwehluka okubalulekile
Qinisekisa ukuthi zonke izinombolo ziyalingana nezitatimende zebhange namadokhumenti asekelayo
Faka amanothi achaza izinto ezingajwayelekile noma ukuthengiselana okubalulekile

Ingxenye 4: Isitatimende Sokugeleza Kwemali

Isitatimende sokugeleza kwemali sikhombisa ukuthi imali yahamba kanjani ngaphakathi nangaphandle kwesikole phakathi nonyaka.

Imisebenzi yokusebenza:

Imali etholiwe emalini yefeesi yesikole
Imali etholiwe ekuxhasweni kukahulumeni
Imali etholiwe ekuqoqeni imali
Imali ekhokhelwe izindleko zokusebenza
Imali engenayo ephuma emisebenzini yokusebenza

Imisebenzi yokutshala:

Imali esetshenzisiwe ekuthengeni impahla (impahla, izinfrastruktcha)
Imali etholiwe ekuthengiseni izimpahla (uma kusebenza)
Imali engenayo ephuma emisebenzini yokutshala

Imisebenzi zezezimali:

Imali etholiwe ezimalini ezingenantula (uma kusebenza)
Imali ekhokhelwe ukubuyisela izimali (uma kusebenza)
Imali engenayo ephuma emisebenzini zezezimali

Ukunyuka/kuncipha okungenayo emalini:

Isamba semisebenzi yokusebenza, yokutshala, neyezezimali

Ibalansi yemali yokuqala:

Ibalansi yemali ekuqaleni konyaka wezezimali

Ibalansi yemali yokuvala:

Ibalansi yemali ekupheleni konyaka wezezimali
Kufanele ihambisane namabhalansi estatimende zebhange

Imiyalelo:

Linganisa yonke ukuhamba kwemali nezitatimende zebhange
Chaza izinguquko ezibalulekile zokugeleza kwemali
Qinisekisa ukuthi ibalansi yokuvala iyalingana namabhalansi ebhange ebalansi sheet

Ingxenye 5: Amanothi Ezitatimende Zezezimali

Amanothi anikeza imininingwane ezingezelelekile nokuthoqa zezinto ezisemibikweni yezezimali.

Izinqubomgomo zokubalwa:

Isisekelo sokubalwa (indlela yemali noma indlela yokubala)
Izindlela zokuncipha namazinga
Izinqubomgomo zokuqashelwa kwenganiso
Izindlela zokulinganisa inventari (uma kusebenza)

Ukuthengiselana okubalulekile:

Ukuthenga noma ukuthengisa okukhulu
Ukuthengiselana nabahlobene (uma kukhona)
Izinto ezingajwayelekile noma ezingaphindeki

Ama-contingencies:

Izingxabano zomthetho noma izimangalo
Izibopho noma izibopho
Ezinye izikweletu ezingaba khona

Ulwazi lwemali yefeesi yesikole:

Imali yefeesi iphelele eceliwe
Izikhupho ezinikeziwe (inani nenani)
Izinga lokuqoqa
Imali yefeesi engakhokhelwa (ukuhlaziya ubudala)

Imininingwane yempahla:

Ukuthenga impahla enkulu phakathi nonyaka
Ukudayisa impahla
Isiqephu serejista yempahla

Ukuhlonishwa:

Ukuqinisekiswa kokuhlonishwa kwe-SASA
Ukuhlonishwa kwemithetho yesifundazwe
Isimo sokucwaninga

Imiyalelo:

Nikeza imininingwane eyanele kubafundi ukuze baqonde izitatimende zezezimali
Dalule zonke izinto ezibalulekile
Chaza izinqubomgomo zokubalwa ngokucacile
Bhekisela izingxenye ze-SASA ezithile lapho kufanele

Ingxenye 6: Amashejuli Asekelayo Namadokhumenti

Faka amashejuli anemininingwane asekela izitatimende zezezimali eziyinhloko.

Ishejuli 1: Ukuhlaziya Imali Yefeesi Yesikole

Abafundi ababhalisiwe bephelele
Abafundi abakhokhela imali yefeesi
Abafundi abanekhupho (ngezimpersenti zekhupho)
Imali yefeesi iphelele eceliwe
Imali yefeesi eqoqiwe
Imali yefeesi engakhokhelwa (ngobudala: yamanje, izinsuku ezi-30, ezi-60, ezi-90+)
Izikweletu ezingakhokhelwa ezisusiwe

Ishejuli 2: Ukuqhathanisa Izabelo Nezangempela

Ingeniso eyabelwe vs ingeniso yangempela (ngesigaba)
Izingeniso ezabelwe vs izingeniso zangempela (ngesigaba)
Ukwehluka ngezincazelo

Ishejuli 3: Irejista Yempahla

Uhlu olunemininingwane lwayo yonke impahla eqinile
Usuku lokuthenga nendleko
Ukuncipha okuqoqiwe
Inani elincane encwadini
Indawo/isimo

Ishejuli 4: Ubudala Bakweletwayo

Uhlu lwabo bonke abakweletwayo
Izinga elikweletwayo
Ubudala besikweletu (yamanje, izinsuku ezi-30, ezi-60, ezi-90+)

Ishejuli 5: Isiqephu Sokuthenga

Ukuthenga okukhulu phakathi nonyaka
Indlela yokuthenga esetshenzisiwe (ama-quote, ama-tender)
Amagama abahlinzeki nezinga

Imiyalelo:

Qinisekisa ukuthi wonke amashejuli ayalingana nezitatimende zezezimali eziyinhloko
Faka imininingwane eyanele ngezinjongo zokucwaninga
Gcina amadokhumenti asekelayo (ama-invoyisi, amarisipti, amakontrakthi)

Ukuqedela Ingxenye Ngayinye: Imiyalelo Ezinqubomgomo

Isinyathelo 1: Qoqa Wonke Amarekhodi Ezezimali

Ngaphambi kokuqala, qoqa wonke amadokhumenti adingekayo:

Izitatimende zebhange zama-akhawunti onke (unyaka ophelele)
Wonke ama-invoyisi namarisipti (ahlelekile ngesigaba)
Ama-voucher wokukhokha namadokhumenti wemvume
Irejista yempahla
Amarekhodi okuqoqa imali yefeesi
Amadokhumenti ezabelo
Izitatimende zezezimali zonyaka odlule (ukuqhathanisa)

Isinyathelo 2: Linganisa Ama-Akhawunti Ebhange

Linganisa wonke ama-akhawunti ebhange nyanga zonke (kufanele kwenziwe phakathi nonyaka)
Qinisekisa ukuthi wonke ukuthengiselana kurekhodiwe
Khomba bese uxazulula noma yikuphi ukungavumelani
Thola izincwadi zokuqinisekisa zebhange uma kudingwa umcwaningi

Isinyathelo 3: Hlukanisa Ingeniso Nezingeniso

Buyekeza wonke ukuthengiselana bese uhlukanisa ngokwekhathi lama-akhawunti
Qinisekisa ukuhlukanisa okuhlala njalo phakathi nonyaka
Qoqa izinto ezifanayo ndawonye
Khomba bese uchaza izinto ezingajwayelekile

Isinyathelo 4: Bala Amanani Empahla

Buyekeza irejista yempahla ngokuthenga okusha nokudayisa
Bala ukuncipha kwazo zonke izimpahla eziqinile
Qinisekisa ubukhona bempahla ngokuhlola ngokomzimba
Qinisekisa ukuthi amanani empahla ayinengi futhi ayasekelwa

Isinyathelo 5: Bala Izikweletu

Bhala wonke abakweletwayo abangakhokhelwanga
Faka izingeniso eziqoqiwe (amandla, amaholo)
Bala noma yiziphi izinhlinzeko ezidingekayo
Qinisekisa ukuthi zonke izikweletu zirekhodiwe

Isinyathelo 6: Lungiselela Izitatimende Zezezimali

Sebenzisa isakhiwo sethempulethi esingenhla
Qinisekisa ukuthi zonke izinombolo ziyunembile futhi ziyalingana
Bhekisela phakathi kwezitatimende (ibalansi sheet, isitatimende senganiso, ukugeleza kwemali)
Faka wonke ukudalulwa okudingekayo

Isinyathelo 7: Bhala Amanothi Nezincazelo

Chaza ukuthengiselana okubalulekile
Chaza izinqubomgomo zokubalwa
Dalule ama-contingencies
Nikeza okuthoqa ngokwehluka

Isinyathelo 8: Buyekeza Uqinisekise

Buyekeza wonke ukubala
Qinisekisa ukuthi zonke izinombolo ziyalingana
Hlola ngokuphelele
Qinisekisa ukuhlonishwa kwe-SASA nezidingo zesifundazwe

Amathiphu Okulungiselela Ukucwaninga

Ukulungiselela ukucwaninga kwonyaka kusenesikhathi kuyakuqinisekisa inqubo elula nokunciphisa izindleko zokucwaninga. Landela la mathiphu:

Qala Kusenesikhathi

Qala ukulungiselela ukucwaninga izinyanga ezi-2–3 ngaphambi kokuphela konyaka
Qedela ukulinganisa kwenyanga zonke phakathi nonyaka
Fayila wonke amadokhumenti ngokuhlelekile njengoba ukuthengiselana kwenzeka
Ungashiyi konke kuze kube yiminithi yokugcina

Hlela Amadokhumenti

Gcina amafayela aphelele awo wonke ama-invoyisi, amarisipti, namadokhumenti asekelayo
Hlela amadokhumenti ngokwekhronoloji nangesigaba
Qinisekisa ukuthi wonke izinkokhelo zinemvume efanele
Gcina iminithi yayo yonke imihlangano ye-SGB nekomidi lezezimali

Qedela Ukulinganisa

Linganisa wonke ama-akhawunti ebhange nyanga zonke
Linganisa amarekhodi okuqoqa imali yefeesi njalo
Linganisa irejista yempahla neziphahla ngokomzimba
Xazulula wonke ukungavumelani ngaphambi kokucwaninga

Lungiselela Amashejuli Asekelayo

Lungiselela amashejuli anemininingwane ezintweni ezinkulu
Faka ukuhlaziya ubudala kwabakweletwayo nabakweletwayo
Nikeza ukuqhathanisa izabelo nezangempela
Lungiselela iziqephu zokuthenga

Xhumana Nomcwaningi

Thinta umcwaningi kusenesikhathi (bhukha kusenesikhathi)
Nikeza umcwaningi ukuthola amarekhodi
Phendula ngokushesha imibuzo yomcwaningi
Bhekana nokutholakala kokucwaninga ngokushesha

Izinkinga Zokucwaninga Ezijwayelekile Okuqhephwa

Amadokhumenti angasekho: Qinisekisa ukuthi wonke ukuthengiselana kunama-invoyisi noma amarisipti asekelayo
Ama-akhawunti angalinganiswanga: Qedela wonke ukulinganisa ngaphambi kokucwaninga
Amarekhodi angaphelele: Gcina amarekhodi aphelele phakathi nonyaka
Izinkokhelo ezingagunyaziwe: Qinisekisa ukuthi wonke izinkokhelo zinemvume efanele
Ukuphatha impahla kungesihle: Gcina irejista yempahla eqondile bese uqinisekisa ukuthi impahla ikhona

Ngomhlahlandlela ophelele wokuphatha kwezezimali kwe-SGB, bheka Umhlahlandlela Wokuphatha Kwezezimali Kwe-SGB, okuhlanganisa izabelo, ukusetha imali yefeesi, ukuthenga, nokuhlonishwa ngemininingwane.

Ukusebenzisa Ubuchwepheshe Ukuze Ucindezele Ukubika Kwezezimali

Ukulungiselela ngezandla kwemibiko yezezimali kuthatha isikhathi futhi kungenzeka amaphutha. Izinhlelo zokuphatha izikole zanamuhla zenza ngokuzenzakalelayo iningi lenqubo yokubika kwezezimali, zikhiqiza izitatimende eziqondile ngokuzenzakalelayo kusukela emarekhodini okuthengiselana.

Izinzuzo zokubika kwezezimali okuzenzakalelayo:

Ukuqonda: Ukubala okuzenzakalelayo kususa amaphutha
Ukusebenza kahle: Imibiko ikhiqizwa ngemizuzu kunamalanga
Ukuhlonishwa: Amathempulethi ezakhiwe aqinisekisa ukuhlonishwa kwe-SASA
Ukuvezwa: Ulwazi lwezezimali lwangesikhathi sangempela lutholakala ku-SGB
Ukulungiselela ukucwaninga: Umgudu ophelele wokucwaninga wakonke ukuthengiselana

Isoftware yokuphatha isikole ingakhiqiza imibiko yezezimali kusukela ekuqoqeni kwemali yefeesi, ukulandelela izingeniso, nolwazi lokuphatha impahla. Izinhlelo ezikhiqiza izitatimende zenganiso, amabalansi sheet, izitatimende zokugeleza kwemali, namashejuli asekelayo zisiza ama-SGB athumele imibiko eqondile, ehlonishwayo ngomzamo wokuphatha omncane, futhi zivumela imibiko igijime noma yini isikhathi ukuze iphenyekeze njalo.

Imikhuba Emihle Yokubika Kwezezimali Kwe-SGB

Landela le mikhuba emihle ukuze uqinisekise ukubika kwezezimali okusebenzayo:

Gcina amarekhodi phakathi nonyaka: Ungalindi kuze kube sekupheleni konyaka ukuze uhlele amarekhodi
Linganisa njalo: Qedela ukulinganisa kwebhange nyanga zonke
Sebenzisa ukuhlukanisa okuhlala njalo: Sebenzisa ikhathi lama-akhawunti ngokuhlala njalo
Bhala konke: Gcina wonke amadokhumenti asekelayo
Buyekeza njalo: Yenza ukubuyekeza kwezezimali kwenyanga nokwamathri
Sesha usizo lobungoti: Thinta ababalisi noma abacwaningi ezindabeni eziyinkimbinkimbi
Sebenzisa ubuchwepheshe: Sebenzisa isoftware yezezimali ukuze wenze inqubo ngokuzenzakalelayo
Qeqesha amalungu e-SGB: Qinisekisa ukuthi ikomidi lezezimali liqonda izitatimende zezezimali

Isiphetho

Ithempulethi yombiko wezezimali ye-SGB eqondile ehlangabezana nezidingo ze-SASA ibalulekile ukuhlonishwa nokuziveza. Lesi sakhiwo sethempulethi sihlanganisa izinto ezidingekayo: ibalansi sheet, isitatimende senganiso, isitatimende sokugeleza kwemali, amanothi, namashejuli asekelayo. Ngokulandela imiyalelo ezinqubomgomo, ukugcina amarekhodi aphelele phakathi nonyaka, nokulungiselela ukucwaninga kusenesikhathi, ama-SGB angathumela imibiko yezezimali ehlonishwayo ekhombisa ukuphatha kwezezimali okunomthwalo.

Isiqephu:

I-SASA Section 41 idinga ama-SGB alungiselele izitatimende zezezimali zonyaka
Isakhiwo sethempulethi kufanele sihlanganise ibalansi sheet, isitatimende senganiso, isitatimende sokugeleza kwemali, amanothi, namashejuli
Amadokhumenti aphelele abalulekile ukulungiselela ukucwaninga
Ukulinganisa njalo phakathi nonyaka kulula ukubika sekupheleni konyaka
Ubuchwepheshe bungenza ukubika kwezezimali ngokuzenzakalelayo bese unciphisa amaphutha
Ukulungiselela kusenesikhathi kusiza ukucwaninga kuqhubeke kalula

Ukuze ukhiqize imibiko yezezimali ye-SGB kusukela ekuqoqeni kwemali yefeesi nolwazi lwezingeniso endaweni eyodwa, nokugcina izimali zesikole sakho nokubika kuyahlonishwa, bheka ukuthi iFundisa iseka kanjani ukubika kwezezimali kwe-SGB ezikoleni zaseNingizimu Afrika.

Imibuzo Evame Ukubuzwa

Yini isikhathi sokugcina sokuthumela imibiko yezezimali zonyaka ye-SGB?

Ama-SGB kufanele athumele izitatimende zezezimali zonyaka emnyangweni wezemfundo wesifundazwe ngaphakathi kwezinyanga eziyisi-6 zokuphela konyaka wezezimali. Ezikoleni ezinokuphela konyaka ngoDisemba, imibiko ngokuvamile idinga ukuthunyelwe ngomhla zi-30 Juni unyaka ozayo. Izikhathi zokuvala ziyahluka ngesifundazwe, ngakho hlola izidingo ezithile zemnyango wezemfundo wesifundazwe sakho. Ezinye izifundazwe zidinga ukuthumela kusenesikhathi, futhi ukuthumela sekudala kungaholela izinhlawulo noma ukungenelela kwesifundazwe. Ama-SGB kufanele aphonse ukuqedela izitatimende nokucwaninga kusenesikhathi esingaphambi kwesikhathi ukuze kunikeze isikhathi sokubuyekeza nokulungisa.

Kwenzekani uma umbiko wezezimali we-SGB ukhombisa ukusilela?

Uma umbiko wezezimali we-SGB ukhombisa ukusilela (izingeniso zidlula ingeniso), i-SGB kufanele ichaze ukusilela emanothini ezitatimende zezezimali futhi ithuthukise icebo lokubhekana nakho. Izimbangela ezijwayelekile zihlanganisa ukuqoqa kwemali yefeesi okuphansi kunokulindelwe, izindleko ezingalindelwe, noma ukuphuma kwezabelo. I-SGB kufanele: ichaze izizathu zokusilela, ichaze izinyathelo ezithathiwe ukubhekana nakho, ithuthukise icebo lokubuyisela (lingahlanganisa ukunyuka kwemali yefeesi, ukunciphisa izindleko, noma ukuqoqa imali), futhi ithumele icebo emnyangweni wezemfundo wesifundazwe. Ukusilela okuqhubekayo kungavusa ukungenelela kwesifundazwe, ngakho ama-SGB kufanele abhekane nokusilela ngokushesha nangokusobala.

Ama-SGB angalungiselela imibiko yezezimali basebenzisa indlela yokubalwa ngemali?

Iminyango yemfundo yesifundazwe eminingi idinga ama-SGB alungiselele izitatimende zezezimali basebenzisa indlela yokubalwa ngokubala (ukuqashela ingeniso lapho itholiwe nezingeniso lapho zenziwe, kungakhathaliseki ukugeleza kwemali). Kodwa-ke, ezinye izikole ezincane zingavunyelwa ukusebenzisa indlela yokubalwa ngemali—hlola izidingo zesifundazwe sakho. Indlela yokubalwa ngokubala inikeza isithombe esiqondile sesimo nokusebenza kwezezimali, ihlanganisa nemithetho ye-GRAP, futhi ngokuvamile ithandwa abacwaningi. Ama-SGB kufanele abuze nomcwaningi wabo noma umnyango wezemfundo wesifundazwe ukuze aqinisekise ukuthi iyiphi indlela edingekayo esikoleni sabo.

Yiziphi amadokhumenti asekelayo okufanele agcinwe neMbiko Yezezimali Ye-SGB?

Ama-SGB kufanele agcine amadokhumenti asekelayo aphelele wakonke ukuthengiselana emibikweni yezezimali. Amadokhumenti adingekayo ahlanganisa izitatimende zebhange zama-akhawunti onke, ama-invoyisi namarisipti wazo zonke izingeniso, amadokhumenti wemvume yokukhokha, amarekhodi okuqoqa imali yefeesi nezicelo zekhupho, irejista yempahla namadokhumenti okuthenga, amadokhumenti okuthenga (ama-quote, ama-tender, amakontrakthi), iminithi yemihlangano ye-SGB nekomidi lezezimali, izabelo nokuhlaziya ukwehluka, nezitatimende zezezimali zonyaka odlule namaripoti okucwaninga. Amadokhumenti kufanele ahlelekwe ngokuhlelekile futhi agcinwe okungenani iminyaka eyi-7 njengoba kudingwa yi-SASA. Yenza atholakale abacwaningi nezikhulu zemnyango wezemfundo wesifundazwe lapho becelwa.