Umhlahlandlela Wekulawula Imali ye-SGB Emasikoleni

Abagcini bemali be-SGB nemakomidi emali kuvame ukudzabukela ukulinganisa budjeti wonyaka, ukuseta imali, ukuthenga, nekutiphatsa nge-SASA ngenkathi bagcina emarekhodi lasobala bese balungisa ekucwaningweni. Umtsetfo Wemasikolo aseNingizimu Afrika (SASA) unika emagunya lamakhulu emalini kuMkhandlu Wekulawula Wesikolo, futsi ukungaphumeleli kungaholela ekutholeni ekucwaningweni, ukungenelela kwesifundza, noma ukulahlekelwa yithemba lebatali.

Loluhla lwekulawula imali ye-SGB lufaka emisebentini ngaphansi kwe-SASA Sections 36–43: indlela yekutfutfukisa budjeti wonyaka, ukuseta imali yesikolo ngaphakathi kwemikhawulo yemtsetfo, ukulawula ukuthenga, ukulungisa imibiko yemali, ukwenta ucwaningo, nokuhlala uyavumelana. Kungabe uyilungu le-SGB lesikhetfwe lesisha noma umgcini wemali lochwepheshe, tigaba letingenhla zikunika uhlaka losobala netinyatselo letisebentayo. Sichaza indzima yekomidi lemali nemgcini wemali, sichaza imidzingo ye-SASA ngelulwimi lolula, futsi sifaka tatafula netibonelo ukuze i-SGB yakho ilawule imali yesikolo ngemphumelelo.

Yini Ukulawula Imali Kwe-SGB?

Ukulawula imali kwe-SGB kusho tinhlelo letigcwele tekuhlela, ukulawula, nekubika imali yesikolo le-Mkhandlu Wekulawula Wesikolo kufanele atfutfukise ngaphansi kwe-South African Schools Act. SASA inika ama-SGB wona lokuningi emalini yesikolo kantsi ibeka imidzingo leqinisekile yekutiphatsa ukuze imali yemphakatsi ilawulwe ngokusobala nangendlela leneliseko.

Imigomo leyinhloko yekulawula imali kwe-SGB:

Kusobala: Tonkhe tincumo temali kufanele tibhalwe futsi titholakale kubatali, abasebenti, netisebenti temfundvo
Kutiphatsa: Ama-SGB atiphatsa ngemtsetfo tonkhe tincumo temali futsi kufanele aphendvule umnyango wezemfundvo wesifundza
Kutiphatsa: Imikhuba yemali kufanele ivumelane ne-SASA, imitsetfo yesifundza, nemihlahlandlela ye-National Treasury
Kusimama: Budjeti kufanele buqinisekise kutsi isikolo singasebenta ngemphumelelo kantsi sigcine kusimama kwemali
Kusebenta ngemphumelelo: Tinsita kufanele tisebentiswe ngemphumelelo ukuze sekela kufundzisa nekufunda

Ama-SGB alawula tinhlobo letimbili letinhloko temali:

Imali yeHulumeni: Lokunikezelwe umnyango wezemfundvo wesifundza (abasebenti, tinfutfuko, tinsita tebafundzi)
Imali lesikolo sayidala: Imali yesikolo, ukutfolakala kwemali, iminikelo, netinye tindzaba temali

Tinhlobo letimbili tidzinga kulawulwa kahle, emarekhodi lacophelele, nekubika njalo ukuze kuvumelane nekutiphatsa.

Uhlaka Lwemtsetfo: SASA Sections 36–43

Umtsetfo Wemasikolo aseNingizimu Afrika (Umtsetfo 84 wa-1996) usungula sisekelo semtsetfo sekulawula imali kwe-SGB. Ukuqonda letigaba kubalulekile ekutiphatseni.

Section 36: Imisebenti Yemikhandlu Yekulawula

Section 36 ichaza imisebenti lejwayelekile yema-SGB, kufaka emagunya emalini. Ama-SGB kufanele:

Kukhulisa tintfo letinhle lesikolo: Tincumo temali kufanele tibeke phambili emfundvo yebafundzi
Sekela umphatsi: Sebentisane nekulawula kwesikolo ekuhlelweni kwemali
Tfutfukise imitsetfo yesikolo: Dala imitsetfo yemali levumelana nemidzingo ye-SASA
Lawule impahla yesikolo: Lawula impahla netindzawo tesikolo ngeneliseko
Lawule imali yesikolo: Lawula konke ukungena nekuchitwa kwemali

Section 37: Imisebenti Yemikhandlu Yemasikolo Kahulumeni

Section 37 icacisa imisebenti letehlukile emasikoleni kahulumeni:

Ncoma imali yesikolo: Phakamisa imali yesikolo yonyaka (ngaphansi kwemvumo yesifundza)
Lawule imali yesikolo: Lawula konke ukungena nekuchitwa kwemali lesikolo sayidala
Gcina impahla yesikolo: Budjeti yekulungisa, ukugcina, netinfutfuko
Thumela emarekhodi emali: Nika imibiko yemali yonyaka umnyango wezemfundvo wesifundza

Section 38: Imisebenti Yemikhandlu Yemasikolo Lazimele

Ama-SGB emasikolo lazimele anemagunya lafanako kodvwa asebenta ngaphansi kwetindlela tekutfolakala kwemali letehlukile, athembela ikakhulukati imali yesikolo nemali yangasese.

Section 39: Kutiphatsa Kwemikhandlu

Section 39 isungula kutsi tilungu te-SGB atiphatsi ngemtsetfo ngetikweleti tesikolo ngaphandle kwekutsi benze ngekulalela noma ngekukhohlisa. Kodvwa ama-SGB kufanele agcine kulawula kwemali lokufanele ukuvikela tilungu nokuqinisekisa kulawulwa ngeneliseko.

Section 40: Imali Yesikolo

Section 40 idzinga kutsi ama-SGB:

Vule i-account yebhange: Gcina i-account yebhange letehlukile yemali yesikolo
Gcina emarekhodi lafanele: Gcina emarekhodi emali lacophelele netincwadzi
Beka umgcini wemali: Khetfa umuntfu lokufanelekile kulawula imali nsuku zonkhe
Lungisa budjeti wonyaka: Tfutfukise futsi avume budjeti wonyaka ngaphambi kwekucala unyaka wemali

Section 41: Emarekhodi Emali Nemibiko

Section 41 idzinga kutsi ama-SGB:

Gcina emarekhodi emali: Gcina emarekhodi lagcwele konke ukungena nekuchitwa
Lungisa imibiko yemali yonyaka: Khipha imibiko yemali legcwele
Thumela imibiko emnyangweni: Nika imibiko yemali umnyango wezemfundvo wesifundza unyaka nonyaka
Yenta imibiko itholakale: Vumela batali nabasebenti ukufinyelela imibiko yemali uma becela

Section 42: Ucwaningo Lwemibiko Yemali

Section 42 idzinga kutsi:

Ucwaningo lwonyaka: Imibiko yemali kufanele icwaningwe unyaka nonyaka ngumcwaningi lobhalisiwe
Imibiko yocwaningo: Imibiko yocwaningo kufanele ithunyelwe umnyango wezemfundvo wesifundza
Phendvula lokutholwe ocwaningweni: Ama-SGB kufanele aphendvule imibuto yocwaningo futsi atfutfukise tincomo

Section 43: Imali Yesikolo

Section 43 ilawula ukuseta imali yesikolo:

Kunconwa kwemali: Ama-SGB ancoma imali yesikolo, ngaphansi kwemvumo yesifundza
Tikhuphulo temali: Masikole kufanele anike tikhuphulo kubatali labafanelekile (ngekutsi bengena imali)
Kuboleka imali: Masikole angenta umsebenti wemtsetfo ukubuyisa imali lengakhokhelwanga (ngemikhawulo)
Umtsetfo wemali: Masikole kufanele atfutfukise imitsetfo yemali lesobala futsi ayichumane nebatali

Ukuqonda letigaba kusita ama-SGB ekuhambeni nemagunya abo emalini ngenkathi agcina kutiphatsa ngemtsetfo welive.

Indzima Yekomidi Lemali Ye-SGB

Ama-SGB lamanyenti asungula komidi lemali ukuphatsa kuhlela kwemali lokugcwele nekulawula. Ngenyanga ingakafaneli ngaphansi kwe-SASA, emakomidi emali anconywa kakhulu ukuze kulawulwe imali ngemphumelelo.

Kubunjwa Kwekomidi Lemali

Emakomidi emali kuvame ukufaka:

Umgcini wemali we-SGB: Kuvame ukuchopha ikomidi
Umphatsi: Unika umongo wokusebenta nebudjeti
Sihlalo we-SGB: Uqinisekisa kutsi kuvumelana netincumo te-SGB
Ilungu noma timbili teminye tilungu te-SGB: Leta timbono letehlukene
Umcondzisi wemali wesikolo: Unika usito lwekulawula (uma itholakala)

Umkhuba lokuhle: Faka okungenani ilungu elilodvwa linebuchwepheshe bemali (umcwaningi, umgcini wemali, noma umcondzisi webhizinisi) ukuze kube nekulawula lokuchwepheshe.

Imisebenti Yekomidi Lemali

Ikomidi lemali yenta imisebenti leminyenti lebalulekile:

Kutfutfukisa Budjeti: Bhala budjeti wonyaka ukuze i-SGB ivume
Kulawula Imali: Hlola imibiko yemali yenyanga futsi khipha umehluko
Kulawula Ukuthenga: Hlola thengo lelikhulu futsi qinisekisa kutiphatsa nemitsetfo yekuthenga
Ukuseta Imali: Tfutfukise tincomo temali yesikolo ngesekelwe emidzingweni yebudjeti
Kulungisa Ucwaningo: Hlanganyela tinhlelo tocwaningo lwonyaka futsi phendvula imibuto
Kutfutfukisa Imitsetfo: Bhala imitsetfo yemali (kuthenga, tikhuphulo temali, ukutfolakala kwemali)
Kulawula Bungoti: Khipha tingoti temali futsi ncoma kulawula

Imihlangano Yekomidi Lemali

Emakomidi emali kufanele ahlangane:

Nyanga nonyanga: Ngesikhathi sonyaka wesikolo ukuze ahlole umphumela wemali
Kota nonyaka: Ekuhloleni kwebudjeti lokugcwele nekukhipha umehluko
Unyaka nonyaka: Ekutfutfukiseni budjeti nasekulungiseni ucwaningo

Yonkhe imihlangano yekomidi lemali kufanele ibhalwe, futsi tincomo kufanele letelwe i-SGB yonkhe ukuze ivume.

Indzima Yemgcini Wemali We-SGB

Umgcini wemali we-SGB ngusebenti wemali leyinhloko loweta kulawula imali nsuku zonkhe. Lendzima idzinga kufunda imali, ukucophelela, nokuzibophezela ekusobaleni.

Emagunya Temgcini Wemali

Emagunya temgcini wemali tifaka:

Kugcina Emarekhodi Emali: Gcina emarekhodi lacophelele konke ukungena nekuchitwa
Kulawula I-Account Yebhange: Hlola ema-account ebhange, linganisa imibiko, futsi gunyaza tinkhokho
Kulungisa Budjeti: Sebentisane nekomidi lemali ukuze tfutfukise budjeti wonyaka
Kubika Imali: Lungisa imibiko yemali yenyanga ye-SGB nekomidi lemali
Kulawula Ukugcina Kwemali: Qinisekisa kutsi isikolo sinemali yanele ukuphatfwa kwetobopho
Kugunyaza Tinkhokho: Hlola futsi gunyaza tinkhokho (ngemikhawulo lesetwe i-SGB)
Kuhlanganyela Ucwaningo: Sebentisane nabacwaningi ukuze unike tincwadzi futsi phendvule imibuto
Ukuchumana Nebatali: Chaza tintfo temali kubatali emihlanganweni ye-SGB

Kubaluleka Kwemgcini Wemali

Ngenyanga i-SASA ingacacisi tibalo letisemtsetfweni, abagcini bemali labasebentayo kuvame ukuba:

Kufunda imali: Ukuqonda imigomo yekucwaninga leyisisekelo
Ukucophelela: Bona emaphutsa nekungavumelani
Kutiphatsa: Ukuzibophezela ekulawuleni imali ngokusobala nangemkhuba lolungile
Sikhathi: Beke emahora lamanyenti ngeviki emisebenzini yemali
Buchwepheshe bekuchumana: Bona kuchaza tintfo temali kubahlanganyeli labangewona bemalini

Kubalulekile: Abagcini bemali kufanele bangabi nkulawula wedvwa imali. Ama-SGB kufanele atfutfukise kuhlukaniswa kwemisebenti (njengobe bantfu labehlukene bagunyaza tinkhokho, babhale tincumo, bese balinganisa imibiko yebhange) ukuze bavikele ekukhohliseni nasekuphutseni.

Ukusekela Umgcini Wemali

Ama-SGB kufanele asekele abagcini bemali nge:

Kunika ucobelelwano: Nika ucobelelwano wekulawula imali noma ukufinyelela etinsitweni
Kunika usito lwekulawula: Beka abasebenti babasebentisi ukuphatsa ukufaka idatha lejwayelekile
Kusebentisa software yemali: Tfola software yekulawula imali yesikolo ukuze ishayele ukugcina emarekhodi
Kusungula imitsetfo lesobala: Dala imitsetfo yemali lesobala ukuze kuhole ekutseni tincumo
Kuhlola njalo: Yenta kuhlolwa njalo ukuze kulawula kwemali kusebente ngemphumelelo

Inqubo Yebudjeti Wonyaka

Budjeti wonyaka uyisisekelo sekulawula imali kwe-SGB ngemphumelelo. Budjeti lolungisekile buqinisekisa kutsi isikolo singasebenta ngemphumelelo kantsi sigcine kusimama kwemali.

Isikhathi Sekutfutfukisa Budjeti

Ama-SGB kufanele alandzele lesi sikhatsi sekutfutfukisa budjeti wonyaka:

Inyanga	Umsebenti
August	Hlola umphumela webudjeti wonyaka lodlule futsi khipha tinkambo
September	Buta lokunikezelwe etinyangweni (temfundvo, temidlalo, yekulungisa)
October	Ikomidi lemali ibhala budjeti lwekucala
November	I-SGB ihlola futsi ivuma budjeti
December	Thumela budjeti umnyango wezemfundvo wesifundza (uma kudzingeka)
January	Sebentisa budjeti unyaka wemali lomusha

Tingcenye Tebudjeti

Budjeti wesikolo logcwele ufaka:

1. Kulinganiselwa Kwemali Engena

Imali yeHulumeni:

Lokunikezelwe abasebenti (imiholo, tinzuzo)
Tigebengeli teinfutfuko
Lokunikezelwe tinsita tebafundzi
Imali ye-programme yekudla (uma isebenta)

Imali lesikolo sayidala:

Imali yesikolo (kulinganiselwa ngekubhalisa nekuboleka)
Imisebenti yekutfolakala kwemali
Iminikelo netisekelo
Imali yentfo
Eminye imali (ukukweletisa, tigcoko, njll.)

2. Kulinganiselwa Kwekuchitwa

Tindleko tabasebenti:

Emaphostini ekufundzisa langehlukile (uma isikolo sikhipha imali)
Imiholo yabasebenti labasekeli
Ukutfutfukisa kwetichwepheshe
Tinzuzo tabasebenti

Tindleko tokusebenta:

Tinsita (gesi, manzi, tilondza)
Ukulungisa nekubuyisa
Ukuhlanza nekuphepha
Inshorensi
Ukuchumana (ucingo, intanethi)

Tindleko temfundvo:

Tinsita nekutfolakala kwemfundvo
Tincwadzi te-library netinsita
Tinsita temidlalo
Buchwepheshe (amacomputer, software, ukulungisa)
Imisebenti yangaphandle

Tindleko tekulawula:

Tinsita tehhovisi
Kulawula imali (tindleko tocwaningo, software)
Tindleko temtsetfo netichwepheshe
Tindleko yebhange

Kuchitwa kwemali:

Tinfutfuko teinfutfuko
Thengo yetinsita
Tinfutfuko tebuchwepheshe

Inqubo Yekutfutfukisa Budjeti

Nyathelo 1: Hlola Unyaka Odlule

Hlaziya imali yangempela yonyaka odlule nekuchitwa ukuze khiphe:

Tinkambo (tindleko letandzayo, kuboleka kwemali sekuncipha)
Umehluko (budjeti vs yangempela)
Tindzaweni letidzinga kulungiswa

Nyathelo 2: Buta Lokunikezelwe

Cela kubo:

Umphatsi: Tintfo letibalulekile tokusebenta nemidzingo
Tinhloko tetinyanga: Imidzingo lesetindzaweni
Abalungisi bemidlalo nekuciko: Budjeti yemisebenti yangaphandle
Abasebenti bokulungisa: Imidzingo yeinfutfuko nekulungisa

Nyathelo 3: Linganisa Imali Engena

Linganisa imali ingena ngesekelwe:

Kulinganiselwa kwebafundzi: Tinombolo tebafundzi kulindzelwe unyaka
Tizinga tekuboleka: Amaphesenti lamlandvo (ngokuvamile 85–95%)
Imali yeHulumeni: Lokunikezelwe wesifundza (uma kwatiwa)
Amandla ekutfolakala kwemali: Tingaba langempela ngesekelwe eminyakeni ledlule

Nyathelo 4: Yabela Kwekuchitwa

Beka phambili kwekuchitwa ngesekelwe:

Tobopho temtsetfo: Tintfo lokufanele tikhokhelwe (tinsita, imiholo, inshorensi)
Tintfo letibalulekile emfundvo: Tintfo lesekela kufundzisa nekufunda ngqo
Imidzingo yekulungisa: Ukulungisa lokubalulekile nekugcina
Tinjongo letihlelekile: Tinfutfuko letide lokuhambisana necebo lentfutfuko yesikolo

Nyathelo 5: Linganisa Budjeti

Qinisekisa kutsi imali yonkhe elinganiselwe ingena ilingana noma idlule kwekuchitwa lokulinganiselwe. Uma kuncane:

Nyusa imali ingena: Nyusa imali yesikolo (ngemikhawulo yemtsetfo), nyusa ukutfolakala kwemali
Nciphisa kuchitwa: Susa tintfo letingabalulekile, libeka emaphrojekthi emali
Funa imali letehlukile: Faka sicelo semagebengeli, funa tisekelo

Nyathelo 6: Letela Ku-SGB

Ikomidi lemali iletelela budjeti lwebhala ku-SGB yonkhe nge:

Isifinyeto semali ingena nekuchitwa
Incazelo yetintfo letibalulekile
Ukufanisa unyaka odlule
Lokucatsanjelwe netingoti

Nyathelo 7: Vuma Futsi Thumela

I-SGB ivuma budjeti (kungadzinga kucela batali ngekunyusa imali). Thumela umnyango wezemfundvo wesifundza uma kudzingeka ngemitsetfo yesifundza.

Kulawula Nekulawula Budjeti

Ngesikhathi budjeti sevunyiwe, ama-SGB kufanele alawule umphumela njalo:

Kuhlola kwenyanga:

Fanisa imali ingena nekuchitwa yangempela nebudjeti
Khipha umehluko lobalulekile
Lungisa kuchitwa uma kudzingeka
Bika ku-SGB ngomphumela wemali

Kuhlola kwekota:

Ukuhlaziya umehluko lokugcwele
Linganisa isimo sekugcina unyaka
Khipha tinkambo letidzinga umsebenti
Vuselela budjeti uma tintfo tishintja kakhulu

Kuhlola sekugcina unyaka:

Fanisa imiphumela yekugcina nebudjeti
Hlaziya umehluko
Sebentisa lwati lolutholakele ekulungiseni budjeti wonyaka lotsite

Ukuseta Nekulawula Imali Yesikolo

Imali yesikolo iyindzaba yemali leyinhloko emasikoleni lamanyenti kahulumeni. Ama-SGB kufanele asete imali ngeneliseko, aqinisekise kuboleka lokufanele, futsi atiphatse nemidzingo yetikhuphulo.

Uhlaka Lwemtsetfo Lwemali Yesikolo

SASA Section 43 nemitsetfo yesifundza ilawula ukuseta imali yesikolo:

Imidzingo leyinhloko:

Ama-SGB ancoma imali yesikolo (ngaphansi kwemvumo yesifundza emifundzweni letinyenti)
Imali kufanele ibe nengcondvomqondo futsi itfolakale
Masikole kufanele anike tikhuphulo kubatali labafanelekile
Imitsetfo yemali kufanele ibe sobala futsi ichumane nebatali

Inqubo Yokuseta Imali

Nyathelo 1: Bala Imali Ledzingekako

Ncuma imali ledzingekako kulokuboleka nge:

Kubala konke kuchitwa lokubudjetiwe
Ukususa imali yeHulumeni netinye tindzaba temali
Ukungeza lokungahle kwenteke (ngokuvamile 5–10%) ngetindleko letingalindelekile

Nyathelo 2: Linganisa Kubhalisa

Linganisa tinombolo tebafundzi labakhokhela imali unyaka:

Kubhalisa kwesikhashana (kunciphisa bafundzi labahamba)
Kubhalisa lokulindzelwe lokusha
Cabanga tinkambo lamlandvo

Nyathelo 3: Beka Ema Tikhuphulo

Linganisa tinombolo tebafundzi labangaba netikhuphulo:

Hlola ticelo tetikhuphulo tonyaka odlule
Cabanga simo semnotho emphakatsini wesikolo
Sebentisa iphesenti yetikhuphulo ekubhaliseni

Nyathelo 4: Bala Inani Lemali

Ahlukanise imali ledzingekako ngenombolo yebafundzi labakhokhela (konke kubhalisa kunciphisa bafundzi labanetikhuphulo):

Inani Lemali = Imali Ledzingekako ÷ (Konke Kubhalisa - Bafundzi Labanetikhuphulo)

Isibonelo:

Imali ledzingekako: R2,000,000
Konke kubhalisa: Bafundzi 800
Bafundzi labalindzelwe netikhuphulo: 80 (10%)
Bafundzi labakhokhela: 720

Inani lemali = R2,000,000 ÷ 720 = R2,778 ngumfundzi unyaka

Nyathelo 5: Cabanga Kutfolakala

Qinisekisa kutsi imali itfolakala emphakatsini wesikolo:

Fanisa nemali emasikoleni lafanako
Cabanga simo semnotho lasedvutane
Nika tinhlelo tekukhokha kubatali labangakwazi ukukhokha unyaka

Nyathelo 6: Letela Kubatali

Yenta umhlangano nebatali ukuze:

Chaze budjeti nekubala kwemali
Letelele kunyuswa kwemali lokuceliwe (uma kusebenta)
Vumela batali ukubuta imibuto futsi banike lokunikezelwe
Vota ngecenbo lemali (uma kudzingeka ngemitsetfo yesifundza)

Nyathelo 7: Thumela Ukuze Kuvunyelwe

Thumela incomo yemali umnyango wezemfundvo wesifundza uma kudzingeka. Emifundzweni letinyenti kudzingeka emvumo ukuze kunyuswe imali ngaphezu kwetizinga letincike.

Tindlela Tekuboleka Imali Yesikolo

Kuboleka imali ngemphumelelo kuqinisekisa kutsi masikole afola imali ledzingekako ukuze asebente:

Tindlela tekuboleka:

Kukhokha unyaka: Umdlalo wekukhokha ngaphambili (njengobe 5% udlalo)
Kukhokha ngetemu: Kukhokha ngekufaka kune (ngetemu ngayinye)
Kukhokha nyanga nonyanga: Tinhlelo tekukhokha kubatali labangakwazi ukukhokha ngetemu
Tinkhokho te-debit order: Ukususa nyanga nonyanga lokushayelwe (lokuthembekile kakhulu)

Imikhuba lehle yekuboleka:

Ukuchumana lokucacile: Thumela imibiko yemali njalo (nyanga nonyanga noma ngetemu)
Tikhumbuzo tekucala: Khumbuza batali ngaphambi kwesikhathi sekukhokha
Tinketho tekukhokha: Nika tindlela tekukhokha letinyenti (EFT, imali, debit order)
Kulandzela: Chumana nebatali labaphutselekile ngokusheshayo
Tinhlelo tekukhokha: Sebentisane nebatali labangakwazi ukukhokha ukuze basungule tinhlelo letitfolakalako

Umsebenti wemtsetfo:

Masikole angenta umsebenti wemtsetfo ukubuyisa imali lengakhokhelwanga
Kodvwa i-SASA ikhawulela imisebenti yekubuyisa (akukwazi ukwenqaba kubhalisa, akukwazi ukugcina imibiko)
Cabanga ngekucoshwa ngaphambi kwekupursha umsebenti wemtsetfo
Zama kuxoxisana ngaphambi kwekuya emantji

Ukuze ubone tindlela lokugcwele ekutfutfukiseni kuboleka imali, bona umhlahlandlela wetfu Tindlela Tekuboleka Imali Yesikolo.

Umtsetfo Wetikhuphulo Temali

SASA idzinga masikole anike tikhuphulo kubatali labangakwazi ukutimela imali. Ama-SGB kufanele atfutfukise imitsetfo yetikhuphulo lesobala.

Imibandzela yetikhuphulo:

Imigomo yemali: Batali labangena imali ngaphansi kwemigomo yesifundza bafaneleka ngelishwa
Budlelwano bemnotho: Batali labahlangabete nebudlelwano bemnotho lesikhashana bangafaneleka
Bantfwana labanyenti: Imindenzi linebantfwana labanyenti esikoleni ingafola tidlalo

Inqubo yetikhuphulo:

Sicelo: Batali bathumela ticelo tetikhuphulo netincwadzi lesekelako
Kuhlola: Ikomidi lemali noma tilungu te-SGB letikhetfwe tihlola ticelo
Incumo: I-SGB ivuma noma yenqaba tikhuphulo ngesekelwe umtsetfo
Taziso: Batali bafola taziso letibhaliwe tetincumo
Kukhalela: Batali bangakhalela tikhuphulo letiyenqabiwe

Tincwadzi letidzingekako:

Bufakazi bemali ingena (tiphayiliphi, imibiko yebhange, bufakazi uma ungasebenzi)
Bufakazi bekuchitwa (renti, tinsita, tindleko tekwelapha)
Tincwadzi te-ID kubatali nebafundzi
Noma lulwimi lolunye lolufanelekile lwemali

Ukuze ubone umhlahlandlela lokugcwele ekutfutfukiseni imitsetfo yetikhuphulo, bona indzaba yetfu Umtsetfo Wetikhuphulo Temali Yesikolo eNingizimu Afrika.

Ukuthenga Nekuthenga

Ama-SGB kufanele alawule tinhlelo tekuthenga ukuze aqinisekise inani lemali, kutiphatsa nemitsetfo, nekutiphatsa.

Imigomo Yekuthenga

Inani lemali:

Thola ticelo letincintisanako thengo lelikhulu
Cabanga indleko yonke yekuba nayo (hhayi intengo yekuthenga kuphela)
Hlola inani nekuma

Kusobala:

Bhala tonkhe tincumo tekuthenga
Gcina emarekhodi emacelo netender
Bika thengo lelikhulu ku-SGB nebatali

Kutiphatsa:

Landzela imitsetfo yesifundza yekuthenga
Tiphatse nemidzingo ye-SASA
Landzela imihlahlandlela ye-National Treasury (thengo lelikhokhelwe nguHulumeni)

Imigomo Yekuthenga

Ama-SGB kufanele asungule imigomo yekuthenga ledzinga tizinga letihlukene temvumo:

Inani Lekuthenga	Emvumo Ledzingekako	Inqubo
Ngaphansi kwa-R5,000	Umphatsi noma Umgcini wemali	Sicelo lesodvwa siyamukelwa
R5,000 – R50,000	Ikomidi Lemali	Okungenani ticelo leti-3 letibhaliwe
R50,000 – R500,000	I-SGB Yonkhe	Inqubo yetender lesemtsetfweni
Ngaphezu kwa-R500,000	I-SGB + Emvumo yesifundza	Inqubo yetender yemphakatsi

Ngetulu: Imigomo ihluka ngesifundza. Hlola imihlahlandlela yekuthenga yomnyango wezemfundvo wesifundza wakho.

Inqubo Yekuthenga

Nyathelo 1: Khipha Umdingo

Bhala lokudzingekako:

Yini ledzingekako futsi ngani
Tincazelo noma imidzingo
Budjeti
Isikhathi

Nyathelo 2: Thola Ticelo

Cela ticelo kubahlinzeki labanyenti:

Okungenani ticelo leti-3 thengo ngaphezu kwemigomo
Qinisekisa kutsi ticelo tiyafana (tincazelo letifanako)
Cela ticelo ngokubhala
Seta sikhathi sekugcina sekuthumela ticelo

Nyathelo 3: Hlola Ticelo

Fanisa ticelo ngesekelwe:

Intengo: Indleko yonke kufaka i-VAT, ukuletha, ukufaka
Inani: Tincazelo temkhicito nekuma
Sisebenti: Kuthembeka kwembhali, warranty, usito lwemva kwekuthengisa
Kutiphatsa: Ihlangabezana netincazelo nemitsetfo

Nyathelo 4: Vumela Thengo

Thola emvumo ngesekelwe imigomo yekuthenga:

Bhala incumo yemvumo
Bhala tizatfu tekukhetwa kwembhali
Gcina tonkhe ticelo netincwadzi

Nyathelo 5: Beka I-oda

Khipha i-purchase order noma inkontilaka:

Faka tincazelo, intengo, imigomo yekuletha
Seta isikhathi sekuletha lesobala
Cacisa imigomo yekukhokha

Nyathelo 6: Fola Futsi Qinisekisa

Ngesikhathi kulethwa:

Qinisekisa kutsi tintfo/tisebenti tihlangabezana netincazelo
Hlola tinombolo nenani
Saina inoti yekuletha noma sitifiketi sokwemukela
Bika noma yiluphi lokonakalako noma lokuncane ngokusheshayo

Nyathelo 7: Phatsa Inkhokho

Ngemva kwekuqinisekisa:

Fanisa i-invoice ne-purchase order nenoti yekuletha
Gunyaza inkhokho ngesekelwe imikhawulo yemvumo
Phatsa inkhokho ngemigomo levumelisanisiwe
Gcina i-invoice netincwadzi lesekelako

Emaphutsa Avame Ukwenteka Ekuthenga Ukuze Ugweme

Ukugwema ticelo: Tonkhe sikhatsi thola ticelo letinyenti thengo lelibalulekile
Kubhala kungcono: Gcina emarekhodi lagcwele tonkhe tincumo zekuthenga
Ukungabuka inani: Ungakhetfi inkhetho lephansi kakhulu uma inani alanele
Ukungabi nemvumo: Qinisekisa kutsi thengo livunyelwe ngesekelwe imigomo
Imidzingo inganele: Cacisa ngokucacile imidzingo ukuze uthole ticelo lacophelele

Imidzingo Yekubika Imali

Ama-SGB kufanele alungise imibiko yemali njalo ukuze aqinisekise kutiphatsa nekutiphatsa. Imidzingo yekubika ihluka ngesifundza kodvwa kuvame ukufaka imibiko yenyanga, yekota, neyonyaka.

Imibiko Yemali Yenyanga

Imibiko yenyanga inika kulawula kwemali njalo:

Imibiko yemali ingena:

Imali ingena yangempela vs budjeti (ngesigaba)
Ukuhlaziya umehluko
Tizinga tekuboleka (imali yesikolo)

Imibiko yekuchitwa:

Kuchitwa kwangempela vs budjeti (ngesigaba)
Ukuhlaziya umehluko
Thengo lelikhulu

Kulinganisa nebhange:

Ibhalansi yekucala
Imali ingena efoliwe
Tinkhokho letentiwe
Ibhalansi yekugcina
Kulinganisa ne-mibiko yebhange

Imibiko yekugcina kwemali:

Isimo semali
Imali ingena elindzelwe (emalanga 30 lotsite)
Tinkhokho letilindzelwe (emalanga 30 lotsite)
Ibhalansi elinganiselwe

Imibiko yenyanga kufanele:

Ilungiswe Umgcini wemali
Ihlolwe Ikomidi Lemali
Letelwe i-SGB
Igcinwe ngezinjongo zocwaningo

Imibiko Yemali Yekota

Imibiko yekota inika ukuhlaziya kwemali lokugcwele:

Imali ingena nekuchitwa lokugcwele:

Yangempela yonyaka vs budjeti
Ukuhlaziya umehluko lokugcwele
Ukuhlaziya tinkambo

I-balance sheet:

Impahla (emabhalansi ebhange, tinsita, impahla)
Tikweleti (abakweletisi, emaloli)
Impahla lenet

Kulinganiselwa:

Isimo sekugcina unyaka lokulinganiselwe
Tingoti netithuba letikhiphiwe
Tincomo letinconyiwe

Imibiko yekota kufanele:

Ibe nencazelo leminyenti kuneyenyanga
Faka tincazelo temibiko yemehluko
Linganisa isimo sekugcina unyaka
Letelwe kubatali emihlanganweni ye-SGB

Imibiko Yemali Yonyaka

Imibiko yemali yonyaka yimibiko lokugcwele ledzingeka ngu-SASA Section 41:

Tingcenye:

Statement of Financial Position (Balance Sheet)
- Impahla (yesikhashana neyengekho)
- Tikweleti (yesikhashana neyengekho)
- Impahla lenet/equity
Statement of Financial Performance (Income Statement)
- Imali ingena (ngemtfombo)
- Kuchitwa (ngesigaba)
- Insali noma kuncane
Imibiko Yekugcina Kwemali
- Imisebenti yokusebenta
- Imisebenti yekutfolakala
- Imisebenti yemali
Tincwadzi Emibikweni Yemali
- Imitsetfo yekucwaninga
- Tincumo letibalulekile
- Lokungahle kwenteke
- Tincumo letihlobene
Imibiko Yomcwaningi
- Umcondziso wocwaningo loluzimele
- Lokutholwe ocwaningweni netincomo

Imibiko yemali yonyaka kufanele:

Ilungiswe ngesekelwe Generally Recognised Accounting Practice (GRAP) noma tizinga letifanako
Icwaningwe ngumcwaningi lobhalisiwe
Ithunyelwe umnyango wezemfundvo wesifundza
Itholakale kubatali uma becela
Letelwe eMhlanganweni Lomphakatsi Wonyaka (AGM)

Ukuze ubone itemplate neumhlahlandlela lokugcwele, bona Template Yemibiko Yemali Yonyaka Ye-SGB.

Imikhuba Lehle Yekubika Imali

Ngesikhathi: Lungisa imibiko ngokusheshayo (nyanga ngemalanga 10 sekugcina inyanga)
Kucophelela: Qinisekisa tonkhe tinombolo futsi linganisa netincwadzi letimtfombo
Kusobala: Sebentisa tinhloeko lesobala, tatafula, netincazelo
Kuvumelana: Sebentisa tifomati letivumelanako netigaba emibikweni
Kutiphatsa: Yenta imibiko itholakale kubahlanganyeli
Kubhala: Gcina tonkhe tincwadzi lesekelako

Imidzingo Netinhlelo Tocwaningo

SASA Section 42 idzinga ucwaningo lwonyaka lwemibiko yemali yesikolo. Ukuqonda imidzingo yocwaningo kusita ama-SGB ukulungisa ngemphumelelo futsi aphendvule lokutholakele ngokusheshayo.

Imidzingo Yocwaningo

Ngubani angacwaninga:

Abacwaningi labhalisiwe (njengobe kuchazwe ku-Auditing Profession Act)
Emifundzweni letinyenti ivumela abasebenti be-accounting emasikoleni lamanci (hlola imitsetfo yesifundza)

Lokucwaningwayo:

Imibiko yemali yonyaka
Emarekhodi emali netincwadzi lesekelako
Kutiphatsa ne-SASA nemitsetfo yesifundza
Kulawula kwangaphakathi netinhlelo tekulawula imali

Ngesikhathi ucwaningo lwenzeka:

Unyaka nonyaka, ngemva sekugcina unyaka wemali
Ngokuvamile ngaphakathi kwemaveni la-6 sekugcina unyaka
Emifundzweni letinyenti idzinga ucwaningo lwesikhashana (hlola imidzingo yesifundza)

Inqubo Yocwaningo

Nyathelo 1: Khetfa Umcwaningi

Ama-SGB kufanele:

Thole ticelo kubacwaningi laba-2–3 labhalisiwe
Cabanga sipho locwaningo lwemasikolo
Hlola tincumo emasikoleni lamanye
Qinisekisa kuzimele (umcwaningi akufanele abe nezingcoco)

Nyathelo 2: Lungisa Ucwaningo

Ngaphambi kocwaningo, lungisa:

Emarekhodi emali lagcwele (imali ingena, kuchitwa, imibiko yebhange)
Tincwadzi lesekelako (tininvoice, tiresidi, tinkontilaka)
Emaminithi emihlanganweni ye-SGB nekomidi lemali
Budjeti nemibiko yemali
Emarekhodi empahla
Emarekhodi etikhuphulo

Nyathelo 3: Umsebenti Wocwaningo

Ngesikhathi socwaningo:

Umcwaningi uhlola emarekhodi emali netincwadzi
Umcwaningi uhlola tincumo nemabhalansi
Umcwaningi uhlola kulawula kwangaphakathi
Umcwaningi ukhipha tinkinga nemibuto

Nyathelo 4: Ukumelwa Kwekulawula

I-SGB iphendvula:

Imibuto yocwaningo nalokutholakele
Ticelo tetincwadzi letehlukile
Tincazelo tencumo noma imitsetfo

Nyathelo 5: Imibiko Yocwaningo

Umcwaningi ukhipha:

Umcondziso wocwaningo: Umcondziso losobala, onekucukumbiswe, noma olungahle
Incwadzi yekulawula: Lokutholakele netincomo ekutfutfukiseni
Imibiko yemali ecwaningiwe: Imibiko yekugcina nesiginesha yomcwaningi

Nyathelo 6: Phendvula Lokutholakele

I-SGB kufanele:

Hlole lokutholakele ocwaningweni nekomidi lemali
Tfutfukise icebo lesebentayo ukuze liphatse tinkinga
Tfutfukise tincomo
Bika intfutfuko umnyango wezemfundvo wesifundza

Lokutholakele Ocwaningweni Lokujwayelekile

Kugcina emarekhodi kungcono:

Tininvoice noma tiresidi letingekho
Kulinganisa nebhange lokungagcwele
Tincazelo tencumo letingacacile

Bungoti bekulawula kwangaphakathi:

Kuntfola kwekulawula kwemisebenti
Kuntfola emvumo yekukhokha
Kulawula impahla kunganele

Tinkinga tekutiphatsa:

Kungatiphatsi nemitsetfo yekuthenga
Inqubo yetikhuphulo leyingephosisi
Imitsetfo yemali letingekho

Emaphutsa ekubikeni imali:

Ukuhlukanisa lokungaphosisi imali ingena/kuchitwa
Emaphutsa ekubala
Lokungabonakali

Kulungisa Ucwaningo Lwemphumelelo

Gcina emarekhodi lagcwele: Gcina tonkhe tininvoice, tiresidi, netincwadzi lesekelako
Linganisa njalo: Gcwalisa kulinganisa nebhange nyanga nonyanga
Bhala tincumo: Gcina emaminithi tonkhe tincumo zemali
Tfutfukise kulawula: Sungula kuhlukaniswa kwemisebenti nemikhawulo yemvumo
Hlola imitsetfo: Qinisekisa kutsi imitsetfo yemali isesikhathini futsi ilandzelwa
Lungisa ekucala: Cala kulungisa ucwaningo kudze ngaphambi sekugcina unyaka

Kutiphatsa Netingoti

Ama-SGB kufanele aqinisekise kutiphatsa ne-SASA, imitsetfo yesifundza, nemikhuba lehle yekulawula imali ukuze agweme tigwebo futsi avikele tinsita tesikolo.

Tindzaweni Letibalulekile Tekutiphatsa

Kutiphatsa ne-SASA:

Kugcina emarekhodi emali lokufanele (Section 41)
Imibiko yemali yonyaka nocwaningo (Section 42)
Ukuseta imali yesikolo netikhuphulo (Section 43)
Kulawula i-account yebhange (Section 40)

Imitsetfo yesifundza:

Imigomo netinhlelo zekuthenga
Tifomati tetemibiko yemali netikhathi sekugcina
Imidzingo yemvumo yemali
Sikhathi sekugcina sekuthumela ucwaningo

Kutiphatsa intela:

Kubhalisa i-VAT (uma kusebenta)
PAYE yabasebenti
Imibiko yentela yonyaka (uma kudzingeka)

Eminye imidzingo:

Kutiphatsa ne-POPIA (kuvikela idatha)
Umtsetfo wabasebenti (abasebenti besikolo)
Imitsetfo yekuphepha nekuphila kahle

Kulawula Tingoti

Ama-SGB kufanele akhiphe futsi alawule tingoti temali:

Tingoti tokusebenta:

Kuboleka kwemali sekuncipha: Tfutfukise tindlela tekuboleka netinhlelo tekukhokha
Tindleko letingalindelekile: Gcina emaloli ekusita
Umehluko webudjeti: Hlola njalo futsi lungisa kuchitwa

Tingoti tekutiphatsa:

Lokutholakele ocwaningweni: Phendvula ngokusheshayo futsi tfutfukise tincomo
Kushintja kwemitsetfo: Hlala wetfwa ngekutdvumela kwemtsetfo
Tigwebo tekungatiphatsi: Qinisekisa kutsi imitsetfo netinhlelo ilandzelwa

Tingoti bokukhohlisa:

Kulawula kwangaphakathi: Tfutfukise kuhlukaniswa kwemisebenti
Imikhawulo yemvumo: Dzinga emvumo letinyenti tencumo lebalulekile
Kuhlola njalo: Yenta kuhlolwa njalo kwencumo zemali

Tingoti temali:

Tinkinga tekugcina kwemali: Hlola ukugcina kwemali futsi gcina emaloli
Tingoti betfola: Tfola imali lesele ngendlela leconserve
Tingoti temali yangaphandle: Lawula kuphawula kwemali yangaphandle (uma kusebenta)

Kulawula Kwangaphakathi

Kulawula kwangaphakathi lokusebentayo kuvikela tinsita tesikolo futsi kuqinisekisa kutiphatsa:

Kuhlukaniswa kwemisebenti:

Bantfu labehlukene kufanele: bagunyaze tinkhokho, babhale tincumo, balinganise imibiko yebhange
Akukho muntfu losodvwa kufanele abe nkulawula kwemali yonke

Imikhawulo yemvumo:

Sungula imikhawulo lesobala yemvumo yekukhokha
Dzinga emvumo ye-SGB thengo lelibalulekile
Bhala tonkhe emvumo

Kulinganisa njalo:

Kulinganisa nebhange nyanga nonyanga
Kulinganisa emarekhodi empahla unyaka nonyaka
Kulinganisa kuboleka ngetemu

Kubhala:

Gcina emarekhodi lagcwele tonkhe tincumo
Gcina tininvoice, tiresidi, netincwadzi lesekelako
Bhala tonkhe tincumo zemali emaminithi

Kuhlola njalo:

Kuhlola kwemali kwenyanga nekomidi lemali
Kuhlola kwekota ne-SGB yonkhe
Ucwaningo lwangaphakathi lwonyaka (uma tinsita zivumela)

Buchwepheshe Nekulawula Imali Nge-Software

Software yekulawula imali lesimanje inganciphisa kakhulu umthwalo wekulawula imali kwe-SGB, inciphisa umthwalo wekulawula futsi itfutfukise kucophelela.

Tinzuzo Te-Software Yemali

Kusebenta ngemphumelelo:

Ukugcina emarekhodi lokushayelwe kunciphisa ukufaka idatha ngesandla
Kulinganisa nebhange lokushayelwe kusindza sikhathi
Ukukhipha imibiko yemali ngokusheshayo

Kucophelela:

Kubala lokushayelwe kunciphisa emaphutsa
Kuvikela lokungaphosisi kwangaphakathi kuvimbela ukufaka lokungaphosisi
Kuhlanganiswa nema-account ebhange kuqinisekisa kucophelela

Kutiphatsa:

Tifomati letibhalwe emibikweni yemali
Umlandvo wekucwaningo lokushayelwe tonkhe tincumo
Kutiphatsa netizinga teku-cwaninga

Kusobala:

Imibiko yemali yesikhashana
Ukufinyelela lulula lwemali
Kubhala lokucacile kwetonkhe tincumo

Tinhlelo Lokufanele Utichele

Ngesikhathi ukheta software yekulawula imali, cabanga:

Tinhlelo letisetesikolo: Yakhelwe kulawula imali yesikolo
Kutiphatsa ne-SASA: Sekela imidzingo yekubika ye-SASA
Kuhlanganiswa: Ihlanganisa netinhlelo tekulawula kwesikolo
Kulula kubasebenzisi: Kulula kubantfu labangewona abacwaningi ukusebentisa
Sekela: Ucobelelwano nekusekela kwetekinoloji kutholakala
Indleko: Itfolakala budjeti yesikolo

Fundisa isita masikole kulawula imali nekubika imali netinsita tekulawula imali letihlanganisiwe. Tinhlelo iphatsa kuboleka imali, ikhipha imibiko yemali, ilandzela imali ingena nekuchitwa, futsi iqinisekisa kutiphatsa nemidzingo ye-SASA—kwenta kulawula imali kwe-SGB kube ngcono nangokusheshayo nekutiphatsa.

Imikhuba Lehle Yekulawula Imali Kwe-SGB

Landzela le mikhuba lehle ukuze uqinisekise kulawula imali ngemphumelelo:

Sungula imitsetfo lesobala: Tfutfukise imitsetfo yemali legcwele (kuthenga, tikhuphulo temali, ukutfolakala kwemali)
Gcina emarekhodi lagcwele: Gcina tonkhe tininvoice, tiresidi, netincwadzi lesekelako
Kulawula njalo: Hlola umphumela wemali nyanga nonyanga nekota
Kubika ngokusobala: Yenta lwati lwemali lutholakale kubahlanganyeli
Sekela lwechwepheshe: Sebentisana nabacwaningi noma abacwaningi tintfo letiyinkimbinkimbi
Kututfukisa njalo: Fundza kulokutholakele ocwaningweni futsi tfutfukise tincomo
Ucobelelwano: Qinisekisa kutsi tilungu te-SGB nabasebenti bayaqonda emagunya emalini
Buchwepheshe: Sebentisa software yemali ukuze usheshise tinhlelo futsi unciphise emaphutsa

Siphetho

Kulawula imali kwe-SGB kuyintfo leyinkimbinkimbi kodvwa ibalulekile ledzinga kuhlela lokucophelele, tinhlelo letisobala, nekulawula lokucophelele. Ngekuqonda imidzingo ye-SASA, kutfutfukisa budjeti logcwele, ukuseta imali ngeneliseko, kulawula ukuthenga ngemphumelelo, kulungisa imibiko lacophelele, nekwenza ucwaningo njalo, ama-SGB angaqinisekisa kutsi masikolo asebenta ngekusimama kwemali ngenkathi agcina kutiphatsa nekutiphatsa.

Lokulandzelako lokubalulekile:

SASA Sections 36–43 asungula uhlaka lwemtsetfo lokulawula imali kwe-SGB
Emakomidi emali nabagcini bemali badlala indzima lebalulekile ekulawuleni kwemali nsuku zonkhe
Budjeti wonyaka uqinisekisa kutsi masikolo angasebenta ngemphumelelo ngenkathi agcina kusimama
Ukuseta imali yesikolo kufanele kulinganise imidzingo yemali ingena nekutfolakala nemidzingo yetikhuphulo
Tinhlelo zekuthenga kufanele ziqinisekise inani lemali, kutiphatsa, nekutiphatsa
Kubika imali kuniketa kutiphatsa futsi kuniketa amandla ekulawuleni ngemphumelelo
Ucwaningo lwonyaka luqinisekisa kutiphatsa futsi lukhipha tindzaweni tekutfutfukisa
Buchwepheshe bungasheshisa kulawula imali futsi bunciphise umthwalo wekulawula

Kungabe uyilungu le-SGB lesikhetfwe lesisha lifundza tintfo noma umgcini wemali lochwepheshe aqinisekisa kutiphatsa, loluhla lunika sisekelo sekulawula imali kwe-SGB ngemphumelelo. Masikole lafuna ukusheshisa tinhlelo zemali, tinsita tekulawula imali te-Fundisa letihlanganisiwe tiphatsa kuboleka imali, kubika, nekutiphatsa—kwenta kulawula imali kwe-SGB kube ngcono nangokusheshayo nekutiphatsa.

Imibuto Levame Ukubutwa

Yini emagunya lamakhulu emalini ye-SGB?

Ama-SGB atiphatsa: kutfutfukisa futsi avume budjeti wonyaka, ukuseta imali yesikolo (ngaphansi kwemvumo yesifundza), kulawula imali lesikolo sayidala, kuqinisekisa kugcina emarekhodi emali lokufanele, kulungisa imibiko yemali yonyaka, ukwenta ucwaningo lwonyaka, kulawula tinhlelo zekuthenga, futsi kuqinisekisa kutiphatsa ne-SASA nemitsetfo yesifundza. Umgcini wemali we-SGB kuvame uphatsa kulawula imali nsuku zonkhe, ngenkathi ikomidi lemali inika kulawula ne-SGB yonkhe ivuma tincumo zemali lebalulekile.

Kangaka i-SGB kufanele ihlole umphumela wemali?

Ama-SGB kufanele ahlole umphumela wemali nyanga nonyanga emihlanganweni yekomidi lemali futsi kota nonyaka emihlanganweni ye-SGB yonkhe. Kuhlola kwenyanga kugcina ekufaniseni imali ingena nekuchitwa yangempela nebudjeti, ekukhipheni umehluko, nasekuqinisekeni kutsi ukugcina kwemali kuyanele. Kuhlola kwekota kunika ukuhlaziya lokugcwele, kulinganisa isimo sekugcina unyaka, futsi kukhipha tinkambo letidzinga umsebenti. Kuhlola kwonyaka kwenteka ngesikhathi sekutfutfukisa budjeti netinhlelo zocwaningo.

Kwenzekani uma i-SGB ingatiphatsi nemidzingo yemali ye-SASA?

Kungatiphatsi nemidzingo yemali ye-SASA kungaholela: ukungenelela kwesifundza (umnyango wezemfundvo wesifundza ungatfola kulawula imali), lokutholakele ocwaningweni (umcondziso wocwaningo onekucukumbiswe noma olungahle), umsebenti wemtsetfo (umnyango wesifundza angenta umsebenti wemtsetfo etilungwini te-SGB), kukhawulelwa kwemali (kuncishwa noma kugcinwa lokunikezelwe), futsi konakala kwedvumo (kulahlekelwa yithemba lebatali nemphakatsi). Ama-SGB kufanele abeke phambili kutiphatsa futsi aphendvule lokutholakele ocwaningweni ngokusheshayo ukuze agweme le miphumela.

Ingabe tilungu te-SGB tingaboshwa ngemtsetfo ngetikweleti tesikolo?

Ngaphansi kwe-SASA Section 39, tilungu te-SGB atiphatsi ngemtsetfo ngetikweleti tesikolo ngaphandle kwekutsi benze ngekulalela noma ngekukhohlisa. Kodvwa ama-SGB kufanele agcine kulawula kwemali lokufanele futsi asebente ngeneliseko ukuze avikele tilungu. Uma tilungu te-SGB bephula emisebenti yabo (njengobe benze ngekulalela, ngekukhohlisa, noma banezingcoco), bangaboshwa ngemtsetfo. Ama-SGB kufanele agcine inshorensi (Directors and Officers insurance) ukuze avikele tilungu futsi aqinisekise kutsi tonkhe tincumo zemali tibhaliwe futsi tivunyelwe kahle.