Ifomathi Yembiko Yemali Ye-SGB: Uhla Lwemahhala Etikoleni

Abacashi bemali be-SGB nemakomidi emali ngokuvamile badzindza ukukhipha emarephothi emali lonyaka lahlanganise ne-SASA neminyango yemfundo yephrovinsi. Izingxenye lezingekho, isakhiwo lesingacaci, nasekushayelaneni kwekugcina ngetibhopho kuholela ekuphutselweni kwe-audit, ingoti yekulandzela, nasekucindzetelweni kwemalungu e-SGB labazithandela. Ngaphansi kwe-SASA Section 41, Umphakatsi Wonkhe Wekulawula Isikolo kufanele ulungise titatimende temali lonyaka letibonisa ngokunembile imali engenayo yesikolo, lokuchitwe, impahla, netikweletu, bese utfumela emnyangweni wezemfundo wephrovinsi ngaphakathi kwesikhathi lesidzingekako.

Loluhla lunikeza ifomathi yembiko yemali ye-SGB lesifinyeto lenezingxenye lezinemininingwane ngekungenayo imali, lokuchitwe, impahla, netikweletu, nokulandzela. Ludlula ngayingxenye ngayinye nemiyalelo yekugcwalisa, uchaza imigomo yekubika ye-SASA, futhi unikeza tiphakamiso tekulungisa i-audit ukuze i-SGB yakho itfumele titatimende temali leqondile, layalandzelayo. Isakhiwo siyahambisana nemigomo ye-Generally Recognised Accounting Practice (GRAP) nemigomo yephrovinsi, ukuze sikolo sakho sihlangabetane nemibopho yemtsetfo ngesikhathi siveza ngokucacile nebatali netisebenti.

Ukuqonda Imigomo Yekubika Yemali Ye-SGB

Ngaphambi kwekuya ekuqaleni nesakhiwo sefomathi, kubalulekile ukuqonda lokhu i-SASA idzinga embikweni yemali ye-SGB. Section 41 ye-South African Schools Act ibeka ukuthi ama-SGB:

Gcina emarekhodi emali lafanele: Gcina emarekhodi aneminingwane etonkhe imali engenayo nalokuchitwe phakathi kwonyaka wemali
Lungisa titatimende temali lonyaka: Khipha emarephothi lahlanganisa konke unyaka wemali
Tfumela titatimende emnyangweni: Nikeza titatimende temali emnyangweni wezemfundo wephrovinsi ngaphakathi kwemikhawulo lechaziwe (ngokujwayelekile tinyanga le-6 ngemva kwekugcina kwonyaka)
Yenta titatimende titholakale: Vumela batali nabasebenti ukufinyelela titatimende temali uma kuceliwe
Qinisekisa ukuthi titatimende ticwaningiwe: Titatimende temali lonyaka kufanele ticwaningiwe umcwaningi lobhalisiwe (Section 42)

Iminyango yemfundo yephrovinsi ingaba nemigomo leyengeziwe, ngakho hlola imikhombandlela yephrovinsi yakho. Tiphrovinsi letiningi tidzinga titatimende tilandzele i-GRAP noma imigomo yekubala lefanako, tifake lokuchazwe lokukhetsekile, futhi tifakwe ngefomathi lechaziwe.

Isakhiwo Sefomathi Yembiko Yemali Ye-SGB

Isakhiwo lesilandzelayo senikeza uhlaka lohlanganisa konke lwemarephothi emali lonyaka e-SGB. Ingingxenye ngayinye ifaka imiyalelo yekugcwalisa netibhekiselo emigomeni ye-SASA.

Ingxenye 1: Ikhasi Lekumbeka Nesifinyeto Sephathini

Ikhasi lekumbeka kufanele lifake:

Libito lesikolo nenombolo yekubhalisa
Unyaka wemali (njenga 1 Januwari 2025 kuya ku-31 Disemba 2025)
Usuku lwembiko
Emabito nekusayina kweSihlalo we-SGB neMengameli Yemali
Libito lomphathi nekusayina

Isifinyeto sephathini (amakhasi la-1–2):

Isifinyeto lesifushane sesimo semali yesikolo
Imali yonke engenayo nalokuchitwe lonyaka
Insalela noma silefo
Lokubalulekile (temisebenti lemikhulu, tinguquko letibalulekile)
Izinga lekukolwa kwemali yesikolo (uma kusebenta)
Sitatimende lesifushane ngekuphila kwemali

Imiyalelo:

Gcina isifinyeto sephathini sifushane futhi sifinyeleleke kulabangewona abemali
Khombisa lokuhlosiwe futhi vuma tinkinga ngokucacile
Sebentisa le ngxenye ukubonisa kuphathwa kwemali lokunakekela

Ingxenye 2: Sitatimende Sesimo Semali (Balance Sheet)

I-balance sheet ibonisa simo semali yesikolo ekugcineni kwonyaka wemali — lokusikolo lesinako (impahla) nalokukweletayo (tikweletu).

Impahla:

Impahla yanamuhla:

Tibalansi tebhange (ema-akhawunti ekusindzisa nalokunamuhla)
Imali esandleni
Abakweletwayo (timali yesikolo lesele netinye lokutholakalako)
Tindleko letikhokhelwe kuqala (umshwalense, ukubhalisa)
Imali ebekelwe (tidepositi letifushane, ema-akhawunti emali)

Impahla lengeyona yanamuhla:

Impahla, imishini, netinsita (umhlabathi, takhiwo, ifenisha, imishini)
Ukuncipha kwesikhathi
Inani lenetfo lempahla
Impahla lengabonakali (uma kusebenta)

Tikweletu:

Tikweletu letinanamuhla:

Abakweletwayo (abadzisi, banikezi betinsita)
Tindleko letibekiwe (amandla, timali tekukhokha letingakakhokhi)
Timali yesikolo letetholiwe kuqala (uma kusebenta)
Timali letifushane noma overdraft

Tikweletu letingeyona yanamuhla:

Timali letide
Eminye imibopho letide

Impahla lenet / equity:

Impahla yonke abuswe tikweletu tonkhe
Imelula inani yesikolo

Imiyalelo:

Bhala tonkhe ema-akhawunti ebhange nenombolo netibalansi
Fakela irejista yempahla lenemininingwane ibonisa yonkhe imishini, ifenisha, nempahla
Bala ukuncipha kwesikhathi kuyonkhe impahla leqinile
Linganisa tonkhe tibalansi netibhopho (titatimende tebhange, ema-invoyisi, irejista yempahla)
Qinisekisa impahla yonke ilingana netikweletu tonkhe nempahla lenet

Ingxenye 3: Sitatimende Sekusebenta Kwemali (Income Statement)

Sitatimende semali engenayo sibonisa yonkhe imali etholiwe nalokuchitwe phakathi kwonyaka wemali.

Imali engenayo:

Imali yehlasele:

Ukuhlelwa kwabasebenti (timali, tinzuzo)
Timali tetakhiwo
Ukuhlelwa kwemphahla yekufundza
Imali yenhlelo yekudla (uma kusebenta)
Eminye timali yehlasele

Imali yesikolo:

Timali yesikolo (sonkhe lesibikiwe, abuswe kukhululwa, abuswe timali letingakolwa). Ngendlela yoku thuthukisa ukukolwa, bona tindlela tekukolwa kwemali yesikolo etikoleni taseNingizimu Afrika
Imisebenti yekukolwa (emitimeni, ukuxhaswa, tinikelo)
Imali yenziwako
Imali yeku-qasha (uma kusebenta)
Eminye imali (ikantini, ukuthengisa umfaniswano, njll.)

Imali engenayo yonke:

Isamba setinhlobo tonkhe temali engenayo

Lokuchitwe:

Tindleko zabasebenti:

Tindzavo tekufundzisa leteyengeziwe (uma sikolo sikholwe)
Timali tabasebenti labasekeli
Uku thuthuka kobuchwepheshe
Tinzuzo tabasebenti

Tindleko zokusebenta:

Amandla (ugesi, emanti, udoti)
Ukugcina nasekulungiseni
Ukucoca nekuphepha
Umshwalense
Ukukhulumisana (ucingo, inthanethi)

Tindleko zemfundo:

Imphahla yekufundza nemphahla
Emathabhuku ebhayibhile netinsita
Imishini yemidlalo
Ubuchwepheshe (amakhompyuta, isofthiwe, ukugcina)
Imisebenti yasemidlalweni

Tindleko zokuphatsa:

Tinsita tehhovisi
Kuphathwa kwemali (tindleko zekucwaninga, isofthiwe, tindleko tebhange)
Tindleko zemtsetfo nebuchwepheshe
Ukuprinta netinsita

Lokuchitwe kwemphahla:

Uku thuthuka kwetakhiwo
Ukutenga imishini
Uku thuthuka kobuchwepheshe

Lokuchitwe konkhe:

Isamba setinhlobo tonkhe telokuchitwe

Tikolo letifuna kuthuthukisa ukukolwa kwemali tingasebentisa tindlela tekukolwa kwemali yesikolo etikoleni taseNingizimu Afrika ngezinyathelo letingasebentise ndzawonye nefomathi leyi.

Insalela noma silefo:

Imali engenayo yonke abuswe lokuchitwe konkhe
Inombolo lenhle ibonisa insalela, lengetivu ibonisa silefo

Imiyalelo:

Hlukanisa yonkhe imali engenayo nalokuchitwe ngokusekelwe kuluhla lwema-akhawunti
Fakela ukuhlukanisa okunemininingwane etinhlobeni letibalulekile
Qhathanisa tinombolo langempela netibhajethi bese uchaza lokungafani lokubalulekile
Qinisekisa tonkhe tinombolo ziyahambisana netitatimende tebhange netibhopho
Fakela tiphawulo techaza tintfo letingajwayelekile noma tizenzo letibalulekile

Ingxenye 4: Sitatimende Sokugeleza Kwemali

Sitatimende sokugeleza kwemali sibonisa kanjani imali yahamba yangena naphuma esikoleni phakathi kwonyaka.

Imisebenti yokusebenta:

Imali etholiwe etimalini yesikolo
Imali etholiwe etimalini yehlasele
Imali etholiwe ekukolweni
Imali lekhokhiswe ngetindleko zokusebenta
Imali lenet yemisebenti yokusebenta

Imisebenti yekubeka imali:

Imali lechitwe ekutengeni impahla (imishini, takhiwo)
Imali etholiwe ekuthengiseni impahla (uma kusebenta)
Imali lenet yemisebenti yekubeka imali

Imisebenti yemali:

Imali etholiwe etimalini (uma kusebenta)
Imali lekhokhiswe ngekubuyisa timali (uma kusebenta)
Imali lenet yemisebenti yemali

Uku nyuka / kuncipha kwemali lenet:

Isamba semisebenti yokusebenta, yekubeka imali, neyemali

Ibalansi yemali yokuqala:

Ibalansi yemali ekuqaleni kwonyaka wemali

Ibalansi yemali yekugcina:

Ibalansi yemali ekugcineni kwonyaka wemali
Kufanele ihambisane netibalansi tetitatimende tebhange

Imiyalelo:

Linganisa yonkhe ukugeleza kwemali netitatimende tebhange
Chaza tinguquko letibalulekile ekugelezeni kwemali
Qinisekisa ibalansi yekugcina ihambisana netibalansi tebhange e-balance sheet

Ingxenye 5: Tiphawulo Etitatimendeni Temali

Tiphawulo tinikeza imininingwane leyengeziwe ngekumumo wetintfo etitatimendeni temali.

Inqubomgomo yekubala:

Sisekelo sekubala (cash basis noma accrual basis)
Tindlela netizinga tekuncipha kwesikhathi
Inqubomgomo yekwamukela imali engenayo
Tindlela tekulinganisa inventory (uma kusebenta)

Tizenzo letibalulekile:

Ukutenga noma ukuthengisa lokukhulu
Tizenzo letehlobene (uma kukhona)
Tintfo letingajwayelekile noma letingaphindvi

Lokungenteka:

Izingxabano zemtsetfo noma ticelo
Tivikelo noma tizibopho
Eminye tikweletu letingenteka

Lwati lwemali yesikolo:

Sonkhe timali lesibikiwe
Kukhululwa lokunikeziwe (inani nenani)
Izinga lekukolwa
Timali lesele (ukuhlaziya iminyaka)

Imininingwane yempahla:

Ukutenga impahla lokukhulu phakathi kwonyaka
Ukuthengisa impahla
Isifinyeto serejista yempahla

Ukulandzela:

Kuqinisekisa ukulandzela kwe-SASA
Ukulandzela imigomo yephrovinsi
Simo sekucwaninga

Imiyalelo:

Nikeza imininingwane lanele kubafundzi ukuze baqonde titatimende temali
Veza yonkhe tintfo letebalulekile
Chaza inqubomgomo yekubala ngokucacile
Bhekisela ezingxenyeni ze-SASA letikhetsekile uma kufanele

Ingxenye 6: Emahlelo Asekelayo Netibhopho

Fakela emahlelo aneminingwane asekelayo titatimende temali lenkhulu.

Uhlelo 1: Ukuhlaziya Kwemali Yesikolo

Sonkhe bafundzi lababhalisiwe
Bafundzi labakhokhi timali
Bafundzi labakhululwa (namaphesenti ekukhululwa)
Sonkhe timali lesibikiwe
Timali lekolwe
Timali lesele (ngeminyaka: yanamuhla, 30 days, 60 days, 90+ days)
Timali letingakolwa lebiwe

Uhlelo 2: Ukuqhathanisa Ibhajethi Nalangempela

Imali engenayo yebhajethi vs imali engenayo langempela (ngenhlobo)
Lokuchitwe kwebhajethi vs lokuchitwe langempela (ngenhlobo)
Lokungafani nezingcondvwa

Uhlelo 3: Irejista Yempahla

Luhla lwempahla yonke leqinile
Usuku lokutenga nendleko
Ukuncipha kwesikhathi lokuhlanganisiwe
Inani lenetfo
Indzaweni / simo

Uhlelo 4: Abakweletwayo Ngeminyaka

Luhla lwabakweletwayo bonkhe
Timali letekweletwayo
Iminyaka yesikweletu (yanamuhla, 30 days, 60 days, 90+ days)

Uhlelo 5: Isifinyeto Sokutenga

Ukutenga lokukhulu phakathi kwonyaka
Indlela yekutenga lesebentisiwe (tiquote, tenders)
Emabito abadzisi netinani

Imiyalelo:

Qinisekisa tonkhe emahlelo ahlanganisana netitatimende temali lenkhulu
Fakela imininingwane lanele ngezinjongo zekucwaninga
Gcina netibhopho (ema-invoyisi, ema-risidi, tingcubeko)

Kugcwalisa Ingxenye Ngayinye: Imiyalelo Ngezinyathelo

Isinyathelo 1: Qoqa Tonkhe Emarekhodi Emali

Ngaphambi kwekuqala, qoqa tonkhe netibhopho:

Titatimende tebhange tema-akhawunti onkhe (unyaka ugcwele)
Tonkhe ema-invoyisi neti-risidi (lahlelwe ngenhlobo)
Ema-voucher ekukhokha netibhopho temvumo
Irejista yempahla
Emarekhodi ekukolwa kwemali
Imitfo yebhajethi
Titatimende temali lonyaka lodlule (ukuqhathanisa)

Isinyathelo 2: Linganisa Ema-akhawunti Ebhange

Linganisa tonkhe ema-akhawunti ebhange ngenyanga (kufanele kwenziwe phakathi kwonyaka)
Qinisekisa tonkhe tizenzo tibhaliwe
Khipha bese uxazulula lokungahambisani
Thola tincwadzi zekuqi nisekisa zebhange uma umcwaningi adzinga

Isinyathelo 3: Hlukanisa Imali Engenayo Nalokuchitwe

Buyekeza tonkhe tizenzo bese uhlukanisa ngokusekelwe kuluhla lwema-akhawunti
Qinisekisa ukuhlukanisa kulandzelanako phakathi kwonyaka
Hlanganisa tintfo letifanako ndzawonye
Khipha bese uchaza tintfo letingajwayelekile

Isinyathelo 4: Bala Inani Lempahla

Buyekeza irejista yempahla ngokutenga lokusha nasekuthengiseni
Bala ukuncipha kwesikhathi kuyonkhe impahla leqinile
Qinisekisa impahla ikhona ngokuhlola ngokwemvelo
Qinisekisa tinani lempahla zilinganako futhi zisekelwa

Isinyathelo 5: Bala Tikweletu

Bhala bonkhe abakweletwayo
Fakela tindleko letibekiwe (amandla, timali)
Bala noma yiluphi lokudzingekako
Qinisekisa tonkhe tikweletu tibhaliwe

Isinyathelo 6: Lungisa Titatimende Temali

Sebentisa isakhiwo sefomathi lengenhla
Qinisekisa tonkhe tinombolo ziyunembile futhi ziyahambisana
Bhekisela phakathi kwetitatimende (balance sheet, income statement, cash flow)
Fakela konke lokuchazwe lokudzingekako

Isinyathelo 7: Bhala Tiphawulo Nezingcondvwa

Chaza tizenzo letibalulekile
Chaza inqubomgomo yekubala
Veza lokungenteka
Nikeza umumo lokungafani

Isinyathelo 8: Buyekeza Bese Uqinisekisa

Buyekeza tonkhe ukubala
Qinisekisa tonkhe tinombolo ziyahambisana
Hlola ukugcwalisa
Qinisekisa ukulandzela ne-SASA nemigomo yephrovinsi

Tiphakamiso Tekulungisa I-Audit

Ukulungisa i-audit lonyaka kusenesikhathi kuyenta inqubo ibe lula futhi inciphise tindleko zekucwaninga. Landzela leti tiphakamiso:

Qala Kuqala

Qala ukulungisa i-audit tinyanga le-2–3 ngaphambi kwekugcina kwonyaka
Qedza ukulunganisa ngenyanga phakathi kwonyaka
Fayela tonkhe netibhopho ngendlela lehlelekile njengoba tizenzo zenteka
Ungashiyi konke kuze kube yini

Hlela Netibhopho

Gcina emafayela agcwele etonkhe ema-invoyisi, ema-risidi, netibhopho
Hlela netibhopho ngemlandvo nangenhlobo
Qinisekisa tonkhe tinkokhelo tinemvumo lefanele
Gcina emaminithi etonkhe imihlangano ye-SGB nekomidi emali

Qedza Ukulunganisa

Linganisa tonkhe ema-akhawunti ebhange ngenyanga
Linganisa emarekhodi ekukolwa kwemali njalo
Linganisa irejista yempahla nempahla yangempela
Xazulula konke lokungahambisani ngaphambi kwe-audit

Lungisa Emahlelo Asekelayo

Lungisa emahlelo aneminingwane etintfo letibalulekile
Fakela ukuhlaziya kweminyaka kubakweletwayo nabakweletwayo
Nikeza ukuqhathanisa ibhajethi nalangempela
Lungisa tifinyeto zokutenga

Khulumisana Nomcwaningi

Xhumana nomcwaningi kuqala (bhukha kusenesikhathi)
Nikeza umcwaningi ukufinyelela emarekhodi
Phendvula imibuto yomcwaningi ngokushesha
Xazulula lokutholiwe yi-audit ngokushesha

Tinkinga Letijwayelekile Teku-Audit Lokufanele Kugwenywe

Netibhopho letingekho: Qinisekisa tonkhe tizenzo tinema-invoyisi noma ema-risidi asekelayo
Ema-akhawunti angalinganiswanga: Qedza tonkhe ukulunganisa ngaphambi kwe-audit
Emarekhodi angagcwele: Gcina emarekhodi agcwele phakathi kwonyaka
Tinkokhelo lezingenamvumo: Qinisekisa tonkhe tinkokhelo tinemvumo lefanele
Kuphathwa kwempahla lokubi: Gcina irejista yempahla leqondile bese uqinisekisa impahla ikhona

Ngolunye uhlahlo lolujwayelekile lwekuphathwa kwemali ye-SGB, bona Uhla Lwekuphathwa Kwemali Ye-SGB, loluhlanganisa ukuhlela ibhajethi, ukubeka timali, ukutenga, nokulandzela ngemininingwane.

Ukusebentisa Ubuchwepheshe Uku Coca Embiko Yemali

Ukulungisa embiko yemali ngesandla kuchitisa isikhathi futhi kunephutsa. Tinhlelo tekulawula tikolo teku-inthanethi zenta iningi yembiko yemali ngokwemayelana, zikhipha titatimende leqondile ngokwemayelana kusukela emarekhodini etizenzo.

Tinzuzo tembiko yemali ngokwemayelana:

Ukuqonda: Ukubala ngokwemayelana kususa tiphutsa
Ukusebenta: Emarephothi akhiphwa ngemizuzu kunemalanga
Ukulandzela: Tifomathi letisekelwe ziqinisekisa ukulandzela kwe-SASA
Ukuveza ngokucacile: Lwati lwemali ngesikhathi sangempela lutholakala ku-SGB
Ukulungela i-audit: Umugca we-audit ugcwele wetonkhe tizenzo

Isofthiwe yekulawula tikolo ingakhipha emarephothi emali kusukela ekukolweni kwemali, ukulandzela lokuchitwe, nasekuphatweni kwempahla. Tinhlelo letikhipha titatimende temali engenayo, ama-balance sheet, titatimende sokugeleza kwemali, nema-ahlelo asekelayo zisita ama-SGB ukuthumela emarephothi laqondile, layalandzelayo ngaphansi kwemzamo locane wokuphatsa, futhi zivumela emarephothi ukusebenta noma yini ngesikhathi ukuze kubukwe njalo.

Imikhuba Lenhle Yembiko Yemali Ye-SGB

Landzela le mikhuba lenhle ukuze uqinisekise embiko yemali lesebentayo:

Gcina emarekhodi phakathi kwonyaka: Ungalindi kuze kube sekugcineni kwonyaka ukuze uhlele emarekhodi
Linganisa njalo: Qedza ukulunganisa kwebhange ngenyanga
Sebentisa ukuhlukanisa okulandzelanako: Sebentisa luhla lwema-akhawunti ngokulandzelanako
Bhala konke: Gcina netibhopho asekelayo lokugcwele
Buyekeza njalo: Yenta ukubuyekeza kwemali ngenyanga nangekota
Funa usito lwebuchwepheshe: Xhumana nabalali bemali noma abacwaningi tintfo leziyinkimbinkimbi
Sebentisa ubuchwepheshe: Sebentisa isofthiwe yemali ukuze yente tinhlelo ngokwemayelana
Fundzisa emalungu e-SGB: Qinisekisa komidi emali iyaqonda titatimende temali

Isiphetho

Ifomathi yembiko yemali ye-SGB leqondile lehlangabetana nemigomo ye-SASA ibalulekile ekulandzeleni nasekuvezeni ngokucacile. Lesi sakhiwo sefomathi sigcwalisa tintfo ledzingekako: balance sheet, income statement, cash flow statement, tiphawulo, nema-ahlelo asekelayo. Ngokulandzela imiyalelo ngezinyathelo, ukugcina emarekhodi agcwele phakathi kwonyaka, nasekulungiseni i-audit kuqala, ama-SGB angathumela emarephothi emali layalandzelayo labonisa kuphathwa kwemali lokunakekela.

Isifinyeto:

SASA Section 41 idzinga ama-SGB alungise titatimende temali lonyaka
Isakhiwo sefomathi kufanele sifake balance sheet, income statement, cash flow statement, tiphawulo, nema-ahlelo
Netibhopho lokugcwele kubalulekile ekulungiseni i-audit
Ukulunganisa njalo phakathi kwonyaka lula embiko lwekugcina kwonyaka
Ubuchwepheshe bungenta embiko yemali ngokwemayelana futhi bunciphise tiphutsa
Ukulungisa kuqala kusita i-audit ihamba kalula

Ukuphindzelela emarephothi emali ye-SGB kusukela ekukolweni kwemali nasekulandzeleni kwelokuchitwe endaweni eyodwa, nasekugcineni imali yesikolo sakho nembiko layalandzelayo, bona kanjani Fundisa isekela embiko yemali ye-SGB etikoleni taseNingizimu Afrika.

Imibuto Levame Ukubuza

Yini umkhawulo wekuthumela emarephothi emali lonyaka e-SGB?

Ama-SGB kufanele atfumele titatimende temali lonyaka emnyangweni wezemfundo wephrovinsi ngaphakathi kwenyanga le-6 sekugcina kwonyaka wemali. Etikoleni letinonyaka ophela ngoDisemba, emarephothi ngokujwayelekile adzingeka ngemuva kuka-30 Juni unyaka lolandzelako. Imikhawulo iyahluka ngephrovinsi, ngakho hlola imigomo yephrovinsi yakho. Tiphrovinsi letinye tidzinga ukuthumela kuqala, futhi ukuthumela late kungaholela etijele noma ukuzengeta kwephrovinsi. Ama-SGB kufanele ahlosela ukuqedza titatimende ne-audit kusenesikhathi ngaphambi kwemkhawulo ukuze kunikezwe isikhathi sokubuyekeza nasekulungiseni.

Kwentekani uma embiko yemali ye-SGB ibonisa silefo?

Uma embiko yemali ye-SGB ibonisa silefo (lokuchitwe kudlula imali engenayo), i-SGB kufanele ichaze silefo etiphawulweni etitatimendeni temali futhi ikhulule uhlelo lokusebentisana naso. Tizathu letijwayelekile tihlanganisa ukukolwa kwemali lokuncane lokulindvwe, tindleko letingalindelekile, noma ukuphuma kwebhajethi. I-SGB kufanele: ichaze tizathu zesilefo, ichaze tinyathelo letithathiwe ukusebentisana naso, ikhulule uhlelo lokuphindzelela (lungase lihlanganise ukuphakama kwemali, ukunciphisa tindleko, noma ukukolwa), bese itfumela uhlelo emnyangweni wezemfundo wephrovinsi. Tilefo letiqhubekayo tingavusa ukuzengeta kwephrovinsi, ngakho ama-SGB kufanele asebentisane netilefo ngokushesha nangokucacile.

Ingabe ama-SGB angalungisa emarephothi emali basebentisa cash basis accounting?

Iminyango leminingi yemfundo yephrovinsi idzinga ama-SGB alungise titatimende temali basebentisa accrual basis accounting (ukwamukela imali engenayo lapho itholiwe netindleko lapho zenteka, kungakhathaleli ukugeleza kwemali). Kodvwa tikolo letincane letinye tingavumelelwa ukusebentisa cash basis accounting—hlola imigomo yephrovinsi yakho. Accrual basis inika umfanekiso longeqile wesimo semali nasekusebenteni, iyahambisana nemigomo ye-GRAP, futhi ngokujwayelekile ikhethwa abacwaningi. Ama-SGB kufanele axhumane nomcwaningi wabo noma umnyango wezemfundo wephrovinsi ukuze aqinisekise yini isisekelo lesidzingekako esikoleni sabo.

Yini netibhopho asekelayo lokufanele kugcinwe ndzawonye nemarephothi emali ye-SGB?

Ama-SGB kufanele agcine netibhopho asekelayo lokugcwele kuyonkhe tizenzo emarephothini emali. Netibhopho ledzingekako tihlanganisa titatimende tebhange tema-akhawunti onkhe, ema-invoyisi neti-risidi kuyonkhe lokuchitwe, netibhopho temvumo yekukhokha, emarekhodi ekukolwa kwemali neticelo tekukhululwa, irejista yempahla netibhopho tokutenga, netibhopho tokutenga (tiquote, tenders, tingcubeko), emaminithi emihlangano ye-SGB nekomidi emali, emabhajethi nasekuhlaziyeni lokungafani, netitatimende temali lonyaka lodlule netirephothi te-audit. Netibhopho kufanele tihlelwe ngendlela lehlelekile futhi tigcinwe okungenani iminyaka le-7 njengoba kudingeka yi-SASA. Yenta netibhopho titholakale abacwaningi netisebenti temnyango wezemfundo wephrovinsi uma kuceliwe.