Tataiso ea taolo ea chelete ea SGB bakeng sa likolo tsa SA

Baboloki ba chelete ba SGB le dikomiti tsa chelete hangata ba lwana ho balansa tekanyo ea selemo, ho seta tefo, thepa, le tsamaiso ea SASA ha ba boloka litokomane tse hlakileng le ho lokisetsa diteko. Molao oa Likolo tsa Afrika Borwa (SASA) o fa Mekgatlo e Bapalang Likolo (SGB) boikarabelo bo bohlokoa ba chelete, mme ho fosa ho ka isa ditholoana tsa teko, kenello ea profensi, kapa tahlehelo ea tšepo ea batsoali.

Tataiso ena ea taolo ea chelete ea SGB e kenyelletsa mosebetsi ka tlase ho SASA Likarolo 36–43: kamoo ho ntlafatsang tekanyo ea selemo, ho seta tefo ea sekolo ka har’a meeli ea molao, ho laola thepa, ho lokisa litlaleho tsa chelete, ho etsa diteko, le ho lula u tsamaisa. E le motho ea sa khethiloe haufi ea SGB kapa maboloki ea nang le boiphihlelo, likarolo tse ka tlasa di u fa moralō o hlakileng le mehato ea tšebeliso. Re arola mabitso a komiti ea chelete le maboloki, re hlalosa litlhoko tsa SASA ka puo e bonolo, mme re kenyelletsa lika tso tse ling le mehlala ho thusa SGB ea hau ho laola chelete ea sekolo ka bokhoni.

Taolo ea chelete ea SGB ke eng?

Taolo ea chelete ea SGB e bolela tsamaiso e feletseng ea ho rala, ho laola, le ho tlaleha chelete ea sekolo eo Mekgatlo e Bapalang Likolo e lokelang ho e kenya tšebetsong ka tlase ho Molao oa Likolo tsa Afrika Borwa. SASA e fana ka tokelo e kgolo ea boikemisetso cheleteng ea sekolo ha e beha litlhoko tse thata tsa boikarabelo ho netefatsa hore chelete ea sechaba e laoloa ka ponalitso le ka boikarabelo.

Melao ea mantlha ea taolo ea chelete ea SGB:

Ponalitso: Litlameho tsohle tsa chelete li lokela ho ngoloa mme batsoali, basebetsi le baofisi ba thuto ba khone ho di fihlella
Boikarabelo: SGB e ikarabela ka molao tsohle tsa litlameho tsa chelete mme e lokela ho araba lefapheng la thuto la profensi
Tsamaiso: Mekgwa ea chelete e lokela ho tsamaelana le SASA, melao ea profensi, le litaelo tsa National Treasury
Boipelaelo: Tekanyo e lokela ho netefatsa hore sekolo se ka sebetsa ka bokhoni ha se boloka tokelo ea chelete
Bokhoni: Lisebelisoa li lokela ho sebelisoa ka bokhoni ho tšehetsa thuto le ho ithuta

SGB e laola mefuta e meng ea chelete e ‘meli:

Chelete ea naha: Kabo ho tsoa lefapheng la thuto la profensi (basebetsi, thepa, lisebelisoa tsa tšehetso ea barutoana)
Chelete e thehoang ke sekolo: Tefo ea sekolo, ho bokella chelete, limpho, le mehloli e meng ea chelete

Mefuta e meng ea chelete e hloka taolo e nang le hloko, ho boloka litokomane tse nepahetseng, le ho tlaleha ka mekhahlelo ho netefatsa tsamaiso le ponalitso.

Moralō oa Molao: SASA Likarolo 36–43

Molao oa Likolo tsa Afrika Borwa (Molao 84 oa 1996) o theha motheo oa molao bakeng sa taolo ea chelete ea SGB. Ho utlwisisa likarolo tsee ho bohlokoa bakeng sa tsamaiso.

Karolo 36: Mesebetsi ea Mekgatlo e Bapalang

Karolo 36 e hlahisa mesebetsi e akaretsang ea SGB, ho kenyelletsa boikarabelo ba chelete. SGB e lokela:

Ho ntlafatsa litakatso tsa sekolo: Litlameho tsa chelete li lokela ho beha thuto ea barutoana tsa mantlha
Ho tšehetsa mookameli: Ho sebetsa mmoho le taolo ea sekolo tekanyong ea chelete
Ho ntlafatsa melao ea sekolo: Ho theha melao ea chelete e tsamaelanang le litlhoko tsa SASA
Ho laola thepa ea sekolo: Ho laola thepa le lisebelisoa tsa sekolo ka boikarabelo
Ho laola chelete ea sekolo: Ho laola tsohle tsa chelete e kenoang le e tsoang

Karolo 37: Mesebetsi ea Mekgatlo e Bapalang Likolo tsa Sechaba

Karolo 37 e hlahisa mesebetsi e eketsehileng bakeng sa SGB tsa likolo tsa sechaba:

Ho khothaletsa tefo ea sekolo: Ho hlahisa tefo ea sekolo ea selemo (e latelang tumello ea profensi)
Ho laola chelete ea sekolo: Ho laola chelete eohle e thehoang ke sekolo le e kenoang le e tsoang
Ho boloka thepa ea sekolo: Tekanyo bakeng sa ho lokisa, ho boloka, le ntlafatso
Ho romella litlaleho tsa chelete: Ho fana ka litlaleho tsa chelete tsa selemo ho lefapha la thuto la profensi

Karolo 38: Mesebetsi ea Mekgatlo e Bapalang Likolo tse ikemetseng

SGB tsa likolo tse ikemetseng di na le boikarabelo bo tšoanang empa di sebetsa ka tlase ha melao e fapaneng ea chelete, di itšetlehileng mantlha holima tefo ea sekolo le chelete ea poraefete.

Karolo 39: Boikarabelo ba Mekgatlo e Bapalang

Karolo 39 e theha hore maloko a SGB ha ba ikarabele ka bo bona madi a sekolo ha feela ba etsa ka hloko kapa ka thetso. Le ha ho le jwalo, SGB e lokela ho boloka taolo e nepahetseng ea chelete ho sireletsa maloko le ho netefatsa taolo e nang le boikarabelo.

Karolo 40: Chelete ea sekolo

Karolo 40 e hloka SGB ho:

Ho bula akhaonto ea banka: Ho boloka akhaonto e fapaneng ea banka bakeng sa chelete ea sekolo
Ho boloka litokomane tse nepahetseng: Ho boloka litokomane tsa chelete tse nepahetseng le litokomane
Ho khetha maboloki: Ho khetha motho ea nang le bokhoni ho laola chelete ea letsatsi le letsatsi
Ho lokisa tekanyo ea selemo: Ho ntlafatsa le ho amohela tekanyo ea selemo pele qalo ea selemo se seng le se seng sa chelete

Karolo 41: Litokomane tsa chelete le litlaleho

Karolo 41 e laela SGB ho:

Ho boloka litokomane tsa chelete: Ho boloka litokomane tse rarahaneng tsa chelete eohle e kenoang le e tsoang
Ho lokisa litlaleho tsa chelete tsa selemo: Ho theha litlaleho tsa chelete tse feletseng
Ho romella litlaleho ho lefapha: Ho fana ka litlaleho tsa chelete ho lefapha la thuto la profensi selemo le selemo
Ho etsa litlaleho li fumanehe: Ho lumella batsoali le basebetsi ho fihlella litlaleho tsa chelete ha ba kopa

Karolo 42: Ho etsa teko ea litlaleho tsa chelete

Karolo 42 e hloka hore:

Diteko tsa selemo: Litlaleho tsa chelete li lokela ho etsoa teko selemo le selemo ke mohlahlobi ea ngolisitsoeng
Litlaleho tsa teko: Litlaleho tsa teko li lokela ho romelloa ho lefapha la thuto la profensi
Ho araba ditholoana tsa teko: SGB e lokela ho araba lipotso tsa teko le ho kenya tšebetsong dikeletso

Karolo 43: Tefo ea sekolo

Karolo 43 e laola ho seta tefo ea sekolo:

Ho thunya tefo: SGB e khothaletsa tefo ea sekolo, e latelang tumello ea profensi
Tlhokololo ea tefo: Likolo li lokela ho fana ka tlhokololo ho batsoali ba nang le bokhoni (ho latela meeli ea chelete e kenoang)
Poko ea tefo: Likolo li ka nka ketso ea molao ho khutlisetsa tefo e sa lefuoeng (e nang le meeli)
Molao oa tefo: Likolo li lokela ho ntlafatsa melao e hlakileng ea tefo mme li bolelle batsoali

Ho utlwisisa likarolo tsee ho thusa SGB ho tsamaisa boikarabelo ba chelete ha ba boloka tsamaiso le molao oa naha.

Sebaka sa Komiti ea chelete ea SGB

SGB tse ngata li theha komiti ea chelete ho laola tekanyo e rarahaneng le taolo. Le ha e sa laeloe ke SASA, dikomiti tsa chelete li khothaletswa haholo bakeng sa taolo e sebetsang ea chelete.

Sebopeho sa Komiti ea chelete

Dikomiti tsa chelete hangata di kenyelletsa:

Maboloki oa SGB: Hangata e etsa puo komiting
Mookameli: O fana ka maemelo a tšebeliso le tekanyo
Motsamaisi oa SGB: O netefatsa tsamaelano le litlameho tsa SGB
Motsoalle o le mong kapa a mabeli a SGB: Ba tlisa maiparo a fapaneng
Molaoli oa chelete oa sekolo: O fana ka tšehetso ea taolo (ha e fumaneha)

Mokgwa o motle: Kenyelletsa motsoalle a le mong ea nang le bokhoni ba chelete (accountant, maboloki, kapa molaoli oa khoebo) ho netefatsa taolo e professhenale.

Mesebetsi ea Komiti ea chelete

Komiti ea chelete e etsa mesebetsi e mengata e bohlokoa:

Ntlafatso ea tekanyo: E ngola tekanyo ea selemo bakeng sa tumello ea SGB
Taolo ea chelete: E shebella litlaleho tsa chelete tsa ngwedi le ho tseba phapang
Taolo ea thepa: E shebella thepa e kgolo mme e netefatsa tsamaiso le melao ea thepa
Ho seta tefo: E ntlafatsa dikeletso tsa tefo ea sekolo ho latela litlhoko tsa tekanyo
Lokisetsa teko: E kopanya mekgwa ea teko ea selemo le ho araba lipotso
Ntlafatso ea melao: E ngola melao ea chelete (thepa, tlhokololo ea tefo, ho bokella chelete)
Taolo ea kotsi: E tseba likotsi tsa chelete mme e khothaletsa taolo

Lithuto tsa Komiti ea chelete

Dikomiti tsa chelete li lokela ho kopana:

Ngwedi le ngwedi: Nakong ea selemo sa sekolo ho sheba tšebeliso ea chelete
Kota le kota: Bakeng sa tlhahlobo e rarahaneng ea tekanyo le tahlolo ea phapang
Selemo le selemo: Bakeng sa ntlafatso ea tekanyo le lokisetsa teko

Lithuto tsohle tsa komiti ea chelete li lokela ho ngoloa, mme dikeletso li lokela ho hlahisoa SGB e feletseng bakeng sa tumello.

Sebaka sa Maboloki oa SGB

Maboloki oa SGB ke molaoli oa mantlha oa chelete o ikarabellang taolo ea chelete ea letsatsi le letsatsi. Sebaka sena se hloka tsebo ea chelete, hloko ho lintlha, le boikemisetso ba ponalitso.

Boikarabelo ba Maboloki

Boikarabelo ba Maboloki bo kenyelletsa:

Ho boloka litokomane tsa chelete: Ho boloka litokomane tse nepahetseng tsa chelete eohle e kenoang le e tsoang
Taolo ea akhaonto ea banka: Ho shebella liakhaonto tsa banka, ho lumellana litlaleho, le ho tumella tefo
Lokisetsa tekanyo: Ho sebetsa le komiti ea chelete ho ntlafatsa tekanyo ea selemo
Tlaleho ea chelete: Ho lokisa litlaleho tsa chelete tsa ngwedi bakeng sa SGB le komiti ea chelete
Taolo ea phallo ea chelete: Ho netefatsa hore sekolo se na le chelete e lekaneng ho phethahatsa litlameho
Tumello ea tefo: Ho shebella le ho tumella tefo (ka har’a meeli e behiloeng ke SGB)
Kopanyo ea teko: Ho sebetsa le bahlahlobi ho fana ka litokomane le ho araba lipotso
Puisano le batsoali: Ho hlalosa lintlha tsa chelete ho batsoali lithutong tsa SGB

Litlhoko tsa Maboloki

Ha SASA e sa hlahise litlhoko tsa foromo, maboloki ba sebetsang hangata ba na le:

Tsebo ea chelete: Kutlwisiso ea melao ea motheo ea accounting
Hloko ho lintlha: Bokhoni ba ho bona liphoso le tsamaelo e sa tsamaelaneng
Boikemisetso: Boikemisetso ba taolo ea chelete e ponalitsoeng le e nang le boits’oaro
Nako e fumanehang: Bokhoni ba ho neha lihora tse ngata beke e ‘ngoe le e ‘ngoe mesebetsing ea chelete
Bokhoni ba puisano: Bokhoni ba ho hlalosa lintlha tsa chelete ho ba sa ikarabellang chelete

Bohlokoa: Maboloki ha a lokela ho laola chelete a le mong. SGB e lokela ho kenya tšebetsong karohano ea mosebetsi (mohlala, batho ba fapaneng ba tumella tefo, ba ngola litšebeliso, le ho lumellana litlaleho tsa banka) ho thibela thetso le liphoso.

Ho tšehetsa Maboloki

SGB e lokela ho tšehetsa maboloki ka:

Ho fana ka thupello: Ho fana ka thupello ea taolo ea chelete kapa phihlelo ho lisebelisoa
Ho fa tšehetso ea taolo: Ho abela basebetsi ba taolo ho laola ho ngola data ea tloaelehileng
Ho sebelisa software ea chelete: Ho beha chelete software ea taolo ea chelete ea sekolo ho etsa ho ngola litokomane ka bo eona
Ho theha melao e hlakileng: Ho theha melao ea chelete e hlakileng ho tataisa ho etsa qeto
Dithuto tsa mekhahlelo: Ho etsa dithuto tsa mekhahlelo ho netefatsa hore taolo ea chelete e sebetsa

Mokgwa oa tekanyo ea selemo

Tekanyo ea selemo ke motheo oa taolo e sebetsang ea chelete ea SGB. Tekanyo e ntlafalitsoeng e netefatsa hore sekolo se ka sebetsa ka bokhoni ha se boloka tokelo ea chelete.

Nako ea ntlafatso ea tekanyo

SGB e lokela ho latela nako ena bakeng sa ntlafatso ea tekanyo ea selemo:

Khoeli	Tšebeliso
Phato	Sheba tšebeliso ea tekanyo ea selemo se fetileng le ho tseba maitsi
Loetse	Bokella lintlha ho litsi (thuto, lipapali, tšireletso)
Mphalane	Komiti ea chelete e ngola tekanyo ea mathomo
Pudungoane	SGB e shebella le ho amohela tekanyo
Tobolela	Romella tekanyo ho lefapha la thuto la profensi (ha e hlokahala)
Pherekhong	Kenya tekanyo tšebetsong bakeng sa selemo se setjha sa chelete

Likarolo tsa tekanyo

Tekanyo e feletseng ea sekolo e kenyelletsa:

1. Tekano ea chelete e kenoang

Chelete ea naha:

Kabo ea basebetsi (mefuta, melemo)
Limpho tsa thepa
Kabo ea lisebelisoa tsa tšehetso ea barutoana
Chelete ea morero oa dijo (ha e sebetsa)

Chelete e thehoang ke sekolo:

Tefo ea sekolo (e hakantsoeng ho latela ho ngoloa le tekanyo ea poko)
Mesebetsi ea ho bokella chelete
Limpho le tšehetso
Chelete e kenoang ea inthareste
Chelete e meng (tefello ea ho rena, litšebeliso, jj.)

2. Tekano ea chelete e tsoang

Ditshenyegelo tsa basebetsi:

Maemo a thuto a eketsehileng (ha a lefeloa ke sekolo)
Mefuta ea basebetsi ba tšehetso
Ntlafatso ea professhene
Melemo ea basebetsi

Ditshenyegelo tsa tšebeliso:

Lisebelisoa (motlakase, metsi, tsoala)
Tšireletso le ho lokisa
Ho hlatsoa le tšireletso
Inshorense
Puisano (telefone, inthanete)

Ditshenyegelo tsa thuto:

Lisebelisoa le lisebelisoa tsa ho ithuta
Libuka tsa laeborari le lisebelisoa
Lisebelisoa tsa lipapali
Theknoloji (likhomphutha, software, tšireletso)
Mesebetsi ea kantle ho phaposi

Ditshenyegelo tsa taolo:

Lisebelisoa tsa ofisi
Taolo ea chelete (tefello ea teko, software)
Tefello ea molao le professhene
Ditshenyegelo tsa banka

Tefello ea thepa:

Ntlafatso ea thepa
Thepa e rekoang
Ntlafatso ea theknoloji

Mokgwa oa ntlafatso ea tekanyo

Hatamo 1: Sheba selemo se fetileng

Sheba chelete e kenoang le e tsoang ea ‘nete ea selemo se fetileng ho tseba:

Maitsi (ditshenyegelo tse eketsang, poko ea tefo e fokong)
Phapang (tekanyo khuduego le ‘nete)
Libaka tse hlokang tokiso

Hatamo 2: Bokella lintlha

Buisana le:

Mookameli: Litakatso tsa tšebeliso le litlhoko
Boetapele ba litsi: Litlhoko tsa thuto e ikhethileng
Bakopanyi ba lipapali le setso: Tekanyo ea mesebetsi ea kantle ho phaposi
Basebetsi ba tšireletso: Litlhoko tsa thepa le tšireletso

Hatamo 3: Tekanya chelete e kenoang

Hakanya chelete e kenoang ho latela:

Tekano ea ho ngoloa: Palo e lebelletsiweng ea barutoana bakeng sa selemo
Tekanyo ea poko ea tefo: Karolelano ea poko ea histori (hangata 85–95%)
Chelete ea naha: Kabo ea profensi (ha e tsejoe)
Bokhoni ba ho bokella chelete: Litšobotso tsa ‘nete ho latela lilemo tse fetileng

Hatamo 4: Abela tefello

Beka tsa mantlha tefello ho latela:

Litlameho tsa molao: Lintho tse lokelang ho lefwa (lisebelisoa, mefuta, inshorense)
Litakatso tsa thuto: Lintho tse tšehetsang thuto le ho ithuta ka kotloloho
Litlhoko tsa tšireletso: Ho lokisa le ho boloka tsa bohlokoa
Litšobotso tsa lebelo: Ntlafatso ea nako e telele e tsamaelanang le morero oa ntlafatso ea sekolo

Hatamo 5: Balansa tekanyo

Netefatsa hore palo eohle ea chelete e lebelletsiweng e kenoang e lekana kapa e feta tefello eohle e lebelletsiweng. Ha ho na chelete e lekaneng:

Eketsa chelete e kenoang: Eketsa tefo ea sekolo (ka har’a meeli ea molao), eketsa ho bokella chelete
Fokotsa tefello: Bola lintho tse sa bohlokoa, fetisa merero ea thepa
Batla chelete e eketsehileng: Kopa limpho, batla tšehetso

Hatamo 6: Hlahisa ho SGB

Komiti ea chelete e hlahisa tekanyo ea mathomo ho SGB e feletseng ka:

Kakaretso ea chelete e kenoang le e tsoang
Tlhaloso ea lintho tse kgolo
Papiso le selemo se fetileng
Maikutlo le likotsi

Hatamo 7: Amohela le ho romella

SGB e amohela tekanyo (e ka hloka puisano le batsoali bakeng sa eketsa tefo). Romella ho lefapha la thuto la profensi ha e hlokahala ke melao ea profensi.

Taolo le taolo ea tekanyo

Ha tekanyo e amoheloa, SGB e lokela ho shebella tšebeliso ka mekhahlelo:

Dithuto tsa ngwedi:

Bapisa chelete e kenoang le e tsoang ea ‘nete le tekanyo
Tseba phapang e kgolo
Fetola tefello ha e hlokahala
Tlaleha ho SGB ka tšebeliso ea chelete

Dithuto tsa kota:

Tahlolo e feletseng ea phapang
Tekanya boemo ba qetello ea selemo
Tseba maitsi a hlokang ketso
Ntlafatsa tekanyo ha maemo a fetoha haholo

Tlhaloso ea qetello ea selemo:

Bapisa liphetho tsa qetello le tekanyo
Sheba phapang
Sebelisa kutlwisiso ho tataisa tekanyo ea selemo se tlang

Ho seta le taolo ea tefo ea sekolo

Tefo ea sekolo ke mohloli o bohlokoa oa chelete e kenoang bakeng sa likolo tse ngata tsa sechaba. SGB e lokela ho seta tefo ka boikarabelo, ho netefatsa poko e loketseng, le ho tsamaisa litlhoko tsa tlhokololo.

Moralō oa molao bakeng sa tefo ea sekolo

SASA Karolo 43 le melao ea profensi e laola ho seta tefo ea sekolo:

Litlhoko tsa mantlha:

SGB e khothaletsa tefo ea sekolo (e latelang tumello ea profensi profenseng tse ding)
Tefo e lokela ho ba e loketseng le e lehelang
Likolo li lokela ho fana ka tlhokololo ho batsoali ba nang le bokhoni
Melao ea tefo e lokela ho ponala mme ho bolelloa batsoali

Mokgwa oa ho seta tefo

Hatamo 1: Bala chelete e hlokang

Tseba chelete e hlokang ho tsoa tefong ea sekolo ka:

Ho bala tefello eohle e tekantsoeng
Ho tholla chelete ea naha le mehloli e meng ea chelete e kenoang
Ho eketsa tekanyo (hangata 5–10%) bakeng sa ditshenyegelo tse sa lebelletsiweng

Hatamo 2: Tekanya ho ngoloa

Hakanya palo ea barutoana ba lefang tefo bakeng sa selemo:

Ho ngoloa ha joale (barutoana ba fokolang ba tsoang)
Ho amoheloa ha secha ho lebelletsiweng
Nahana ka maitsi a histori

Hatamo 3: Akhauntata bakeng sa tlhokololo

Hakanya palo ea barutoana ba ka khonang ho fumana tlhokololo ea tefo:

Sheba dikopo tsa tlhokololo tsa selemo se fetileng
Nahana ka maemo a ikonomi setjhabeng sa sekolo
Sebelisa peresente ea tlhokololo ho ngoloa

Hatamo 4: Bala chelete ea tefo

Arola chelete e hlokang ka palo ea barutoana ba lefang tefo (ho ngoloa haohle feela barutoana ba nang le tlhokololo):

Chelete ea tefo = Chelete e hlokang ÷ (Ho ngoloa haohle - Barutoana ba nang le tlhokololo)

Mohlala:

Chelete e hlokang: R2,000,000
Ho ngoloa haohle: barutoana ba 800
Barutoana ba lebelletsiweng ba nang le tlhokololo: 80 (10%)
Barutoana ba lefang tefo: 720

Chelete ea tefo = R2,000,000 ÷ 720 = R2,778 ka motho ea ithutang ka selemo

Hatamo 5: Nahana ka bokhoni ba ho lefa

Netefatsa hore tefo e lehelang setjhabeng sa sekolo:

Bapisa le tefo likolong tse tšoanang
Nahana ka maemo a ikonomi a lehae
Fana ka merero ea tefo ho batsoali ba sa khoneng ho lefa selemo le selemo

Hatamo 6: Hlahisa ho batsoali

Etsa kopano le batsoali ho:

Hlalosa tekanyo le palo ea tefo
Hlahisa eketsa tefo e khanetsoeng (ha e sebetsa)
Lumella batsoali ho botsa lipotso le ho fana ka lintlha
Vouta khanetso ea tefo (ha e hlokahala ke melao ea profensi)

Hatamo 7: Romella bakeng sa tumello

Romella khanetso ea tefo ho lefapha la thuto la profensi ha e hlokahala. Profensi tse ding li hloka tumello bakeng sa ho eketsa tefo holima meeli e itseng.

Mekgwa ea poko ea tefo ea sekolo

Poko e sebetsang ea tefo e netefatsa hore likolo li fumane chelete e hlokang ho sebetsa:

Mekgwa ea poko:

Tefo ea selemo: Theolelo bakeng sa tefo ea pele (mohlala, theolelo ea 5%)
Tefo ea term: Tefo ka litekanyo tse ‘ne (e le ‘ngoe ka term)
Tefo ea ngwedi: Merero ea tefo bakeng sa batsoali ba sa khoneng ho lefa ka term
Litaelo tsa debit: Ho nka ka ngwedi e iketsetsang (e tšepahalang haholo)

Mekgwa e motle ea poko:

Puisano e hlakileng: Romella litlaleho tsa tefo ka mekhahlelo (ngwedi le ngwedi kapa term le term)
Dikhopotso tsa pele: Hopotsa batsoali pele lihlooho tsa tefo
Likhetho tsa tefo: Fana ka mekgwa e mengata ea tefo (EFT, chelete, taelo ea debit)
Ho latela: Ikopanye le batsoali ba lebetseng tefo hang-hang
Merero ea tefo: Sebetsa le batsoali ba sa khoneng ho lefa ho theha merero e lehelang

Ketso ea molao:

Likolo li ka nka ketso ea molao ho khutlisetsa tefo e sa lefuoeng
Le ha ho le jwalo, SASA e lekanya litšebeliso tsa ho khutlisetsa (e ke ke ea hana ho amohela, e ke ke ea thibela litlaleho)
Nahana ka boleng ba theko pele u latela ketso ea molao
Lekile puisano ka mehla pele litigation

Bakeng sa mekgwa e rarahaneng ea ho ntlafatsa poko ea tefo, sheba tataiso ea rona Mekgwa ea poko ea tefo ea sekolo.

Molao oa tlhokololo ea tefo

SASA e hloka likolo ho fana ka tlhokololo ea tefo ho batsoali ba sa khoneng ho lefa tefo. SGB e lokela ho ntlafatsa melao e hlakileng ea tlhokololo.

Maemo a tlhokololo:

Meeli ea chelete e kenoang: Batsoali ba fumana chelete e fokolang ho feta meeli ea profensi ba fumana ka bo eona
Bothata ba chelete: Batsoali ba tobileng bothata ba chelete ba nakoana ba ka fumana
Bana ba bangata: Malapa a nang le bana ba bangata sekolong ba ka fumana theolelo

Mokgwa oa tlhokololo:

Kopo: Batsoali ba romella dikopo tsa tlhokololo le litokomane tse tšehetsang
Sheba: Komiti ea chelete kapa maloko a SGB a abetsoeng ba sheba dikopo
Qeto: SGB e amohela kapa e hana tlhokololo ho latela molao
Tsebiso: Batsoali ba fumana tsebiso e ngotsoeng ea litlameho
Ho apella: Batsoali ba ka apella tlhokololo e haniloeng

Litokomane tse hlokahalang:

Bopaki ba chelete e kenoang (litokomane tsa mefuta, litlaleho tsa banka, affidavit ha a sa sebetsa)
Bopaki ba ditshenyegelo (tefello ea ho rena, lisebelisoa, ditshenyegelo tsa bongaka)
Litokomane tsa ID bakeng sa batsoali le barutoana
Lintlha tse meng tsa chelete tse amehang

Bakeng sa tataiso e feletseng ea ho ntlafatsa melao ea tlhokololo, sheba sengoloa sa rona Molao oa tlhokololo ea tefo ea sekolo.

Thepa le ho reka

SGB e lokela ho laola mekgwa ea thepa ho netefatsa boleng ba chelete, tsamaiso le melao, le ponalitso.

Melao ea mantlha ea thepa

Boleng ba chelete:

Fumana dikeletso tsa kgwelelano bakeng sa thepa e kgolo
Nahana ka ditshenyegelo tsohle tsa bomong (eseng theko ea ho reka feela)
Sheba boleng le boipelaelo

Ponalitso:

Ngola litlameho tsohle tsa thepa
Boloka litokomane tsa dikeletso le diteko
Tlaleha thepa e kgolo ho SGB le batsoali

Tsamaiso:

Latela melao ea thepa ea profensi
Tsamaisa litlhoko tsa SASA
Latela litaelo tsa National Treasury (bakeng sa thepa e lefelwang ke naha)

Meeli ea thepa

SGB e lokela ho theha meeli ea thepa e hlokang maemo a fapaneng a tumello:

Boleng ba thepa	Tumello e hlokang	Mokgwa
Tlase ho R5,000	Mookameli kapa Maboloki	Dikeletso e le ‘ngoe e amoheleha
R5,000 – R50,000	Komiti ea chelete	Dikeletso tse ngotsoeng tse fokolang tse 3
R50,000 – R500,000	SGB e feletseng	Mokgwa oa foromo oa teko
Holima R500,000	SGB + Tumello ea profensi	Mokgwa oa teko ea sechaba

Tlhokomeliso: Meeli e fapana ka profensi. Sheba litaelo tsa lefapha la thuto la profensi ea hau tsa thepa.

Mokgwa oa thepa

Hatamo 1: Tseba tlhoko

Ngola tlhoko:

Ho hlokang le hobaneng
Lintlha kapa litlhoko
Kabo ea tekanyo
Nako

Hatamo 2: Fumana dikeletso

Kopa dikeletso ho bafani ba bangata:

Dikeletso tse fokolang tse 3 bakeng sa thepa holima meeli
Netefatsa hore dikeletso di bapalwa (lintlha tse tšoanang)
Kopa dikeletso ka mongolo
Beha nako e hlakileng ea ho romella dikeletso

Hatamo 3: Sheba dikeletso

Bapisa dikeletso ho latela:

Theko: Tefello eohle e kenyelletsang VAT, thomello, ho kenya
Boleng: Lintlha tsa sehlahisoa le boipelaelo
Tšehetso: Tšepo ea mofani, warranty, tšehetso ea morao ho thekiso
Tsamaiso: E kopana le lintlha le litlhoko tsa molao

Hatamo 4: Amohela thepa

Fumana tumello ho latela meeli ea thepa:

Ngola qeto ea tumello
Ngola mabaka a ho khetha mofani
Boloka dikeletso tsohle le litokomane

Hatamo 5: Beha taelo

Romella taelo ea thepa kapa kontraka:

Kenyelletsa lintlha, theko, litekanyo tsa thomello
Beha nako e hlakileng ea thomello
Hlahisa litekanyo tsa tefo

Hatamo 6: Fumana le ho netefatsa

Ha e tlisa:

Netefatsa hore thepa/litšebeletso di kopana le lintlha
Sheba palo le boleng
Ngola tokomane ea thomello kapa setifikeiti sa amohelo
Tlaleha liphoso kapa tlhokello hang-hang

Hatamo 7: Laola tefo

Ka mora netefatso:

Bapisa invoice le taelo ea thepa le tokomaneng ea thomello
Tumella tefo ho latela meeli ea tumello
Laola tefo ka har’a litekanyo tse lumellaneng
Boloka invoice le litokomane tse tšehetsang

Liphoso tsa thepa tse lokelang ho qoba

Ho skipa dikeletso: Fumana dikeletso tse ngata ka mehla bakeng sa thepa e bohlokoa
Litokomane tse fokolang: Boloka litokomane tse feletseng tsa litlameho tsohle tsa thepa
Ho lebala boleng: Se khethe khetho e theko e tlase ha boleng bo fokola
Tumello e sa teng: Netefatsa hore thepa e amoheloa ho latela meeli
Lintlha tse fokolang: Hlalosa litlhoko ka hlakileng ho fumana dikeletso tse nepahetseng

Litlhoko tsa tlaleho ea chelete

SGB e lokela ho lokisa litlaleho tsa chelete tsa mekhahlelo ho netefatsa ponalitso le tsamaiso. Litlhoko tsa tlaleho di fapana ka profensi empa hangata di kenyelletsa litlaleho tsa ngwedi, kota, le selemo.

Litlaleho tsa chelete tsa ngwedi

Litlaleho tsa ngwedi di fana ka taolo ea mekhahlelo ea tšebeliso ea chelete:

Tlaleho ea chelete e kenoang:

Chelete e kenoang ea ‘nete khuduego le tekanyo (ka sehlopha)
Tahlolo ea phapang
Tekanyo ea poko (bakeng sa tefo ea sekolo)

Tlaleho ea tefello:

Tefello ea ‘nete khuduego le tekanyo (ka sehlopha)
Tahlolo ea phapang
Thepa e kgolo

Lumellano ea banka:

Balanse ea ho bula
Chelete e kenoang e fumanoeng
Tefello e etsoang
Balanse ea ho koala
Lumellano le tlaleho ea banka

Tlaleho ea phallo ea chelete:

Boemo ba chelete
Chelete e kenoang e lebelletsiweng (matsatsi a 30 a tlang)
Tefello e lebelletsiweng (matsatsi a 30 a tlang)
Balanse e hakantsoeng ea chelete

Litlaleho tsa ngwedi li lokela ho:

Lokisoa ke Maboloki
Shebioa ke Komiti ea chelete
Hlahisoa ho SGB
Bolokoa bakeng sa diteko

Litlaleho tsa chelete tsa kota

Litlaleho tsa kota di fana ka tahlolo e feletseng ea chelete:

Chelete e kenoang le e tsoang e feletseng:

‘Netefe ho tloha qalong ea selemo khuduego le tekanyo
Tahlolo e rarahaneng ea phapang
Tahlolo ea maitsi

Letlaleho la balanse:

Thepa (libalanse tsa banka, lisebelisoa, thepa)
Madi a tsoang (bafani, chelete e uesoang)
Thepa e hloekileng

Tekano:

Boemo bo hakantsoeng ba qetello ea selemo
Likotsi le monyaka o tsejoeng
Litšebeliso tse khothaletsiweng

Litlaleho tsa kota li lokela ho:

Ba rarahaneng ho feta litlaleho tsa ngwedi
Kenyelletsa lihlaloso tsa phapang
Tekanya boemo ba qetello ea selemo
Hlahisoa ho batsoali lithutong tsa SGB

Litlaleho tsa chelete tsa selemo

Litlaleho tsa chelete tsa selemo ke litlaleho tse feletseng tse hlokang SASA Karolo 41:

Likarolo:

Tlaleho ea boemo ba chelete (Letlaleho la balanse)
- Thepa (ea hajoale le e sa eo)
- Madi a tsoang (ea hajoale le e sa eo)
- Thepa e hloekileng/equity
Tlaleho ea tšebeliso ea chelete (Tlaleho ea chelete e kenoang)
- Chelete e kenoang (ka mohloli)
- Tefello (ka sehlopha)
- Chelete e setseng kapa e fokolang
Tlaleho ea phallo ea chelete
- Litšebeliso tsa tšebeliso
- Litšebeliso tsa ho beha chelete
- Litšebeliso tsa chelete
Litokomane ho litlaleho tsa chelete
- Melao ea accounting
- Litšebeliso tse bohlokoa
- Litokelo
- Litšebeliso tsa motho ea amehang
Tlaleho ea Mohlahlobi
- Maikutlo a ikemetseng a teko
- Ditholoana tsa teko le dikeletso

Litlaleho tsa chelete tsa selemo li lokela ho:

Lokisoa ho latela Mokgwa o Tsejoang ka botlalo oa Accounting (GRAP) kapa maemo a tšoanang
Etsa teko ke mohlahlobi ea ngolisitsoeng
Romelloa ho lefapha la thuto la profensi
Etsa fumaneha ho batsoali ha ba kopa
Hlahisoa Kopanong e Kholo ea Selemo (AGM)

Bakeng sa template le tataiso e rarahaneng, sheba Template ea Tlaleho ea chelete ea selemo ea SGB.

Mekgwa e motle ea tlaleho ea chelete

Nako: Lokisa litlaleho hang-hang (ngwedi le ngwedi ka har’a matsatsi a 10 a qetello ea khoeli)
Nepahalo: Netefatsa lipalo tsohle le ho lumellana le litokomane tsa mohloli
Hlakileng: Sebelisa ditlhoko tse hlakileng, lika tso, le lihlaloso
Tsamaelano: Sebelisa foromo le lihlopha tse tsamaelanang litlalehong tsohle
Ponalitso: Etsa litlaleho li fumanehe ho ba amehang
Litokomane: Boloka litokomane tse feletseng tse tšehetsang

Litlhoko le mekgwa ea teko

SASA Karolo 42 e hloka diteko tsa selemo tsa litlaleho tsa chelete tsa sekolo. Ho utlwisisa litlhoko tsa teko ho thusa SGB ho lokisetsa ka bokhoni le ho araba ditholoana hang-hang.

Litlhoko tsa teko

Mang ea ka etsang teko:

Bahlahlobi ba ngolisitsoeng (joalo ka ha e hlalosoa Molao oa professhene ea ho hlahloba)
Profensi tse ding li lumella baofisi ba accounting bakeng sa likolo tse nyane (sheba melao ea profensi)

Ho hlahlobilweng:

Litlaleho tsa chelete tsa selemo
Litokomane tsa chelete le litokomane tse tšehetsang
Tsamaiso le SASA le melao ea profensi
Taolo ea ka hare le tsamaiso ea taolo ea chelete

Nakong eo diteko di etsahalang:

Selemo le selemo, ka mora qetello ea selemo sa chelete
Hangata ka har’a likhoeli tse 6 tsa qetello ea selemo
Profensi tse ding li hloka diteko tsa nakoana (sheba litlhoko tsa profensi)

Mokgwa oa teko

Hatamo 1: Khetha Mohlahlobi

SGB e lokela:

Fumana dikeletso ho bahlahlobi ba 2–3 ba ngolisitsoeng
Nahana ka boiphihlelo ka diteko tsa sekolo
Sheba litokomane tsoang likolong tse ding
Netefatsa boikemisetso (mohlahlobi a ke ke a na le kgohlano ea litakatso)

Hatamo 2: Lokisetsa teko

Pele teko, lokisetsa:

Litokomane tsa chelete tse feletseng (chelete e kenoang, e tsoang, litlaleho tsa banka)
Litokomane tse tšehetsang (li-invoice, litokomane tsa tefo, likontraka)
Metsotso ea lithuto tsa SGB le komiti ea chelete
Tekanyo le litlaleho tsa chelete
Lengolo la thepa
Litokomane tsa tlhokololo ea tefo

Hatamo 3: Mosebetsi wa teko

Nakong ea teko:

Mohlahlobi o shebella litokomane tsa chelete le litokomane
Mohlahlobi o lekola litšebeliso le libalanse
Mohlahlobi o shebella taolo ea ka hare
Mohlahlobi o tseba mathata le lipotso

Hatamo 4: Ponalitso ea taolo

SGB e araba:

Lipotso tsa teko le ditholoana
Dikopo tsa litokomane tse eketsehileng
Lihlaloso tsa litšebeliso kapa melao

Hatamo 5: Tlaleho ea teko

Mohlahlobi o hlahisa:

Maikutlo a teko: Maikutlo a hloekileng, a nang le litlhoko, kapa a kotsi
Lengolo la taolo: Ditholoana le dikeletso bakeng sa ntlafatso
Litlaleho tsa chelete tse hlahlobilweng: Litlaleho tse feliletseng le soeletsi ea mohlahlobi

Hatamo 6: Araba ditholoana

SGB e lokela:

Sheba ditholoana tsa teko le komiti ea chelete
Ntlafatsa morero oa ketso ho araba mathata
Kenya tšebetsong dikeletso
Tlaleha tsoelo-pele ho lefapha la thuto la profensi

Ditholoana tsa teko tse tloaelehileng

Ho boloka litokomane ho fokola:

Li-invoice kapa litokomane tsa tefo tse sa teng
Lumellano ea banka e sa feletseng
Lihlaloso tsa litšebeliso tse sa hlakileng

Bokhoni bo fokolang ba taolo ea ka hare:

Tlhokello ea karohano ea mosebetsi
Tumello e sa teng bakeng sa tefo
Taolo e fokolang ea thepa

Mathata a tsamaiso:

Ho se tsamaisa melao ea thepa
Mekgwa e fosaheng ea tlhokololo ea tefo
Melao ea chelete e sa teng

Liphoso tsa tlaleho ea chelete:

Karohano e fosaheng ea chelete e kenoang/efelloang
Liphoso tsa lipalo
Ponalitso e sa teng

Ho lokisetsa teko e atlehang

Boloka litokomane tse feletseng: Boloka li-invoice tsohle, litokomane tsa tefo, le litokomane tse tšehetsang
Lumellana ka mekhahlelo: Phethahatsa lumellano ea banka ngwedi le ngwedi
Ngola litlameho: Boloka metsotso tsa litlameho tsohle tsa chelete
Kenya tšebetsong taolo: Theha karohano ea mosebetsi le meeli ea tumello
Sheba melao: Netefatsa hore melao ea chelete e na le nako mme e lateloa
Lokisetsa pele: Qala lokisetsa teko pele haholo qetello ea selemo

Tsamaiso le taolo ea likotsi

SGB e lokela ho netefatsa tsamaiso le SASA, melao ea profensi, le mekgwa e motle ea taolo ea chelete ho qoba litefello le ho sireletsa lisebelisoa tsa sekolo.

Libaka tsa bohlokoa tsa tsamaiso

Tsamaiso ea SASA:

Ho boloka litokomane tsa chelete tse nepahetseng (Karolo 41)
Litlaleho tsa chelete tsa selemo le diteko (Karolo 42)
Ho seta tefo ea sekolo le tlhokololo (Karolo 43)
Taolo ea akhaonto ea banka (Karolo 40)

Melao ea profensi:

Meeli ea thepa le mekgwa
Foromo le lihlooho tsa tlaleho ea chelete
Litlhoko tsa tumello ea tefo
Lihlooho tsa ho romella teko

Tsamaiso ea lekhetho:

Ngoliso ea VAT (ha e sebetsa)
PAYE bakeng sa basebetsi
Litlaleho tsa lekhetho tsa selemo (ha e hlokahala)

Litlhoko tse ling:

Tsamaiso ea POPIA (tšireletso ea data)
Molao oa tšomiso (bakeng sa basebetsi ba sekolo)
Melao ea bophelo le tšireletso

Taolo ea likotsi

SGB e lokela ho tseba le ho laola likotsi tsa chelete:

Likotsi tsa tšebeliso:

Poko ea tefo e fokong: Ntlafatsa mekgwa ea poko le merero ea tefo
Ditshenyegelo tse sa lebelletsiweng: Boloka chelete e bolokiloeng ea tekanyo
Phapang ea tekanyo: Sheba ka mekhahlelo le fetola tefello

Likotsi tsa tsamaiso:

Ditholoana tsa teko: Araba hang-hang mme u kenye tšebetsong dikeletso
Phetoho ea melao: Lula u tsebisitsoe ka ntlafatso ea molao
Litefello tsa ho se tsamaisa: Netefatsa hore melao le mekgwa e lateloa

Likotsi tsa thetso:

Taolo ea ka hare: Kenya tšebetsong karohano ea mosebetsi
Meeli ea tumello: Hloka tumello e ngata bakeng sa litšebeliso tse bohlokoa
Dithuto tsa mekhahlelo: Etsa dithuto tsa mekhahlelo tsa litšebeliso tsa chelete

Likotsi tsa chelete:

Mathata a phallo ea chelete: Sheba phallo ea chelete le ho boloka chelete e bolokiloeng
Likotsi tsa ho beha chelete: Beha chelete e setseng ka hloko
Likotsi tsa chelete: Laola ponahalo ea chelete ea lehae (ha e sebetsa)

Taolo ea ka hare

Taolo e sebetsang ea ka hare e sireletsa lisebelisoa tsa sekolo mme e netefatsa tsamaiso:

Karohano ea mosebetsi:

Batho ba fapaneng ba lokela: ho tumella tefo, ho ngola litšebeliso, ho lumellana litlaleho tsa banka
Ha ho motho a le mong ea lokelang ho laola chelete kaofela

Meeli ea tumello:

Theha meeli e hlakileng bakeng sa tumello ea tefo
Hloka tumello ea SGB bakeng sa thepa e bohlokoa
Ngola tumello eohle

Lumellano ea mekhahlelo:

Lumellano ea banka ngwedi le ngwedi
Lumellano ea lengolo la thepa selemo le selemo
Lumellano ea poko ea tefo term le term

Litokomane:

Boloka litokomane tse feletseng tsa litšebeliso tsohle
Boloka li-invoice, litokomane tsa tefo, le litokomane tse tšehetsang
Ngola litlameho tsohle tsa chelete metsotsong

Dithuto tsa mekhahlelo:

Dithuto tsa chelete tsa ngwedi ke komiti ea chelete
Dithuto tsa kota ke SGB e feletseng
Teko ea ka hare ea selemo (ha lisebelisoa li lumella)

Theknoloji le software ea taolo ea chelete

Software ea kajeno ea taolo ea chelete e ka nolofatsa haholo taolo ea chelete ea SGB, e fokotsang mosebetsi oa taolo le ho ntlafatsa nepahalo.

Melemo ea software ea chelete

Bokhoni:

Ho boloka litokomane ka bo eona ho fokotsa ho ngola data ka letsoho
Lumellano ea banka e iketsetsang e boloka nako
Ho theha hang-hang litlaleho tsa chelete

Nepahalo:

Lipalo tse iketsetsang di fokotsa liphoso
Netefatso e hahilweng e thibela ho ngola e fosaheng
Kopanyo le liakhaonto tsa banka e netefatsa nepahalo

Tsamaiso:

Litemplate tse hahilweng bakeng sa litlaleho tsa chelete
Tsela ea teko e iketsetsang ea litšebeliso tsohle
Tsamaiso le maemo a accounting

Ponalitso:

Tlaleho ea chelete ea nako ea ‘nete
Phihlelo e bonolo ho lintlha tsa chelete
Litokomane tse hlakileng tsa litšebeliso tsohle

Dithuso tse lokelang ho batloa

Ha u khetha software ea taolo ea chelete, nahana ka:

Dithuso tse ikhethileng tsa sekolo: E reretsoe taolo ea chelete ea sekolo
Tsamaiso ea SASA: E tšehetsa litlhoko tsa tlaleho tsa SASA
Kopanyo: E kopanya le tsamaiso ea taolo ea sekolo
E bonolo ho basebelisi: E bonolo bakeng sa ba sa accounting ho e sebelisa
Tšehetso: Thupello le tšehetso ea thekniki e fumaneha
Tefello: E lehelang bakeng sa tekanyo ea sekolo

Fundisa e thusa likolo ho laola tefo le tlaleho ea chelete ka lisebelisoa tse kopantsoeng tsa taolo ea chelete. Tsamaiso e laola poko ea tefo, e theha litlaleho tsa chelete, e latela chelete e kenoang le e tsoang, mme e netefatsa tsamaiso le litlhoko tsa SASA—e etsa taolo ea chelete ea SGB e sebetsa ka bokhoni le ponalitso.

Mekgwa e motle ea taolo ea chelete ea SGB

Latela mekgwa ena e motle ho netefatsa taolo e sebetsang ea chelete:

Theha melao e hlakileng: Ntlafatsa melao ea chelete e feletseng (thepa, tlhokololo ea tefo, ho bokella chelete)
Boloka litokomane tse feletseng: Boloka li-invoice tsohle, litokomane tsa tefo, le litokomane tse tšehetsang
Taolo ea mekhahlelo: Sheba tšebeliso ea chelete ngwedi le ngwedi le kota le kota
Tlaleho e ponalitsoeng: Etsa lintlha tsa chelete li fumanehe ho ba amehang
Tšehetso ea professhene: Ikopanye le accountant kapa bahlahlobi bakeng sa lintlha tse rarahaneng
Ntlafatso e tsoelang: Ithute ditholoana tsa teko mme u kenye tšebetsong dikeletso
Thupello: Netefatsa hore maloko a SGB le basebetsi ba utlwisisa boikarabelo ba chelete
Theknoloji: Sebelisa software ea chelete ho nolofatsa mekgwa le ho fokotsa liphoso

Phethelo

Taolo ea chelete ea SGB ke boikarabelo bo rarahaneng empa bo bohlokoa bo hlokang moralō o nang le hloko, mekgwa e ponalitsoeng, le taolo e nang le hloko. Ka ho utlwisisa litlhoko tsa SASA, ho ntlafatsa tekanyo e feletseng, ho seta tefo ka boikarabelo, ho laola thepa ka bokhoni, ho lokisa litlaleho tse nepahetseng, le ho etsa diteko tsa mekhahlelo, SGB e ka netefatsa hore likolo tsa eona li sebetsa ka tokelo ea chelete ha e boloka tsamaiso le ponalitso.

Lintlha tsa mantlha:

SASA Likarolo 36–43 di theha moralō oa molao bakeng sa taolo ea chelete ea SGB
Dikomiti tsa chelete le maboloki di bapala mabitso a bohlokoa taolong ea chelete ea letsatsi le letsatsi
Tekanyo ea selemo e netefatsa hore likolo li ka sebetsa ka bokhoni ha li boloka tokelo
Ho seta tefo ea sekolo e lokela ho balansa litlhoko tsa chelete e kenoang le bokhoni le litlhoko tsa tlhokololo
Mekgwa ea thepa e lokela ho netefatsa boleng ba chelete, ponalitso, le tsamaiso
Tlaleho ea chelete e fana ka ponalitso mme e thusa taolo e sebetsang
Diteko tsa selemo di netefatsa tsamaiso le ho tseba libaka tsa ntlafatso
Theknoloji e ka nolofatsa taolo ea chelete le ho fokotsa mosebetsi oa taolo

E le motho ea sa khethiloe haufi ea SGB ea ithutang kapa maboloki ea nang le boiphihlelo ea netefatsa tsamaiso, tataiso ena e fana ka motheo bakeng sa taolo e sebetsang ea chelete ea SGB. Bakeng sa likolo tse batlang ho nolofatsa mekgwa ea chelete, lisebelisoa tse kopantsoeng tsa taolo ea chelete tsa Fundisa di laola poko ea tefo, tlaleho, le tsamaiso—di etsa taolo ea chelete ea SGB e sebetsa ka bokhoni le ponalitso.

Lipotso tse botsoang hangata

Boikarabelo ba mantlha ba chelete ba SGB ke bofe?

SGB e ikarabela: ho ntlafatsa le ho amohela tekanyo ea selemo, ho seta tefo ea sekolo (e latelang tumello ea profensi), ho laola chelete e thehoang ke sekolo, ho netefatsa ho boloka litokomane tsa chelete tse nepahetseng, ho lokisa litlaleho tsa chelete tsa selemo, ho etsa diteko tsa selemo, ho laola mekgwa ea thepa, le ho netefatsa tsamaiso le SASA le melao ea profensi. Maboloki oa SGB hangata o laola taolo ea chelete ea letsatsi le letsatsi, ha komiti ea chelete e fana ka taolo mme SGB e feletseng e amohela litlameho tse kgolo tsa chelete.

SGB e lokela ho shebella tšebeliso ea chelete hangata?

SGB e lokela ho shebella tšebeliso ea chelete ngwedi le ngwedi ka lithuto tsa komiti ea chelete le kota le kota ka lithuto tsa SGB e feletseng. Dithuto tsa ngwedi di tsepamisa ho bapisa chelete e kenoang le e tsoang ea ‘nete le tekanyo, ho tseba phapang, le ho netefatsa hore phallo ea chelete e lekaneng. Dithuto tsa kota di fana ka tahlolo e feletseng, tekanya boemo ba qetello ea selemo, le ho tseba maitsi a hlokang ketso. Dithuto tsa selemo di etsahala nakong ea ntlafatso ea tekanyo le mekgwa ea teko.

Ho etsahala eng ha SGB e sa tsamaisa litlhoko tsa chelete tsa SASA?

Ho se tsamaisa litlhoko tsa chelete tsa SASA ho ka baka: kenello ea profensi (lefapha la thuto la profensi le ka nka taolo ea chelete), ditholoana tsa teko (maikutlo a nang le litlhoko kapa a kotsi), ketso ea molao (lefapha la profensi le ka nka ketso ea molao khahlanong le maloko a SGB), meeli ea chelete (kabo e fokotsoeng kapa e thibelitsoeng), le tšenyeho ea lebitso (tahlehelo ea tšepo ea batsoali le setjhaba). SGB e lokela ho beha tsamaiso tsa mantlha le ho araba ditholoana tsa teko hang-hang ho qoba liphetho tsee.

Na maloko a SGB a ka ikarabella ka bo bona madi a sekolo?

Ka tlase ho SASA Karolo 39, maloko a SGB ha ba ikarabele ka bo bona madi a sekolo ha feela ba etsa ka hloko kapa ka thetso. Le ha ho le jwalo, SGB e lokela ho boloka taolo e nepahetseng ea chelete le ho etsa ka boikarabelo ho sireletsa maloko. Ha maloko a SGB a senya mosebetsi oa bona oa tšepo (mohlala, ka ho etsa ka hloko, ka thetso, kapa kgohlano ea litakatso), ba ka ikarabella ka bo bona. SGB e lokela ho boloka inshorense e nepahetseng (inshorense ea Boetapele le Baofisi) ho sireletsa maloko mme e netefatsa hore litlameho tsohle tsa chelete di ngotsoe mme di amoheloe hantle.