Templeite ea Tlaleho ea Lichelete ea SGB: Tataiso ea Mahala

Baboloki ba lichelete ba SGB le dikomiti tsa lichelete hangata ba tobana le bothata ba ho hlahisa litlaleho tsa lichelete tsa selemo tse kgotsofatsang SASA le mafapha a thuto a provense. Likarolo tse sa teng, sebopeho se sa hlakeng, le ho sokoloha ha qetello bakeng sa litokomane ho isa mehla e latehileng ea tekelo, kotsi ea tšebeliso, le khatello e eketsehileng bakeng sa members ba SGB ba boithaopo. Ka tlasa SASA Section 41, Mmele o mong le o mong oa Taolo ea Sekolo o lokela ho lokisetsa lits’upiso tsa lichelete tsa selemo tse bontšang ka nepo chelete e kenoang sekolong, e tsoang, thepa, le dikoloto, mme di romelle ho lefapha la thuto la provense ka nako e hlokahalang.

Tataiso ena e fana ka templeite ea tlaleho ea lichelete ea SGB ea mahala e nang le likarolo tse hlakileng bakeng sa chelete e kenoang, e tsoang, thepa, dikoloto, le tšebeliso. E tsamaea karolo e ’ngoe le e ’ngoe ka litaelo tsa ho qetella, e hlakisa dinyehelo tsa ho bolella tsa SASA, mme e fana ka dikgopolo tsa lokisetso la tekelo hore SGB ea lona e romelle lits’upiso tsa lichelete tse nepahetseng, tse lumellanang. Sebopeho se lumellana le mekhoa ea Accounting e Tsejoang Ka Kakaretso (GRAP) le dinyehelo tsa provense, hore sekolo sa lona se fihlelle boikarabelo ba molao ha se ntse se ponaletsi le batswadi le baetapele.

Ho Utlwisisa Dinyehelo tsa Ho Bolella Lichelete tsa SGB

Pele ho kena sebopehong sa templeite, ho bohlokwa ho utlwisisa seo SASA e se hlokang litlalehong tsa lichelete tsa SGB. Karolo 41 ea Molao oa Dikolo tsa Afrika Borwa o laela SGB ho:

Boloka litlaleho tse nepahetseng tsa lichelete: Boloka litlaleho tse hlakileng tsa chelete eohle e kenoang le e tsoang selemong sa lichelete
Lokisetsa lits’upiso tsa lichelete tsa selemo: Hlahisa litlaleho tse feletseng tse kopoang selemo sa lichelete sohle
Romella lits’upiso ho lefapha: Fana ka lits’upiso tsa lichelete ho lefapha la thuto la provense ka lihlooho tse behiloeng (ka tloaelo dikhoeli tse 6 kamorao ho qetello ea selemo)
Etsa lits’upiso li fumanehe: Lumella batswadi le basebeletsi ho fumana lits’upiso tsa lichelete ha ba kopa
Netefatsa hore lits’upiso di tekwa: Lits’upiso tsa lichelete tsa selemo di lokela ho tekwa ke moteki o ngodisitsoeng (Section 42)

Mafapha a thuto a provense a ka ba le dinyehelo tse eketsehileng, ka jalo sheba litaelo tsa provense ea lona. Diprovense tse ngata di hloka lits’upiso ho latela GRAP kapa mekhoa e tšoanang ea accounting, ho kenyelletsa liphatlalatso tse ikhethileng, mme di romelle foromong e behiloeng.

Sebopeho sa Templeite ea Tlaleho ea Lichelete ea SGB

Sebopeho se latelang sa templeite se fana ka motheo o feletseng bakeng sa litlaleho tsa lichelete tsa selemo tsa SGB. Karolo e ’ngoe le e ’ngoe e kenyelletsa litaelo tsa ho qetella le lipolello tsa dinyehelo tsa SASA.

Karolo 1: Letlapa la Kopo le Kakaretso ea Bolaoli

Letlapa la kopo le lokela ho kenyelletsa:

Lebitso la sekolo le nomoro ea ngodiso
Selemo sa lichelete (mohlala 1 Pherekhong 2025 ho isa 31 Tshitwe 2025)
Letsatsi la tlaleho
Maina le disaena tsa Motlatsi oa SGB le Maboloki ba Lichelete
Lebitso le saene ea mohlankana

Kakaretso ea bolaoli (maqephe a 1–2):

Kakaretso e khutšoane ea maemo a lichelete a sekolo
Chelete e akaretsang e kenoang le e tsoang selemong
Surplus kapa deficit
Lintho tsa bohlokwa (mesebetsi e kgolo, diphetoho tse bohlokwa)
Tekanyo ea pokello bakeng sa ditefelo tsa sekolo (ha e le ea sebetsa)
Polelo e khutšoane mabapi le boteng ba lichelete

Litaelo:

Boloka kakaretso ea bolaoli e khutšoane mme e fumanehe ho babali ba sa tsebeng lichelete
Hlahisa katleho e ntle mme u amohele litokelo ka ponaletso
Sebedisa karolo ena ho bontša taolo e nang le boikarabelo ea lichelete

Karolo 2: Lits’upiso tsa Maemo a Lichelete (Balance Sheet)

Balance sheet e bontša maemo a lichelete a sekolo qetellong ea selemo sa lichelete — seo sekolo se nang le sona (thepa) le seo se kolong (dikoloto).

Thepa:

Thepa ea jwale:

Dipalo tsa banka (li-ak’haonte tsa poloko le tsa jwale)
Chelete e se me le letsoho
Ba kolong (ditefelo tsa sekolo tse saletseng le tse ling tse amoheloang)
Ditefelo tse lefiloeng pele (inšorense, di-subscription tse lefiloeng pele)
Ditefo (ditefo tse khutšoane, li-ak’haonte tsa chelete)

Thepa e sa current:

Thepa, thepa, le lisebelisoa (naha, matlo, furniture, lisebelisoa)
Depreciation e bokelletseng
Boleng ba nete ba thepa bukeng
Thepa e sa bonahaleng (ha e le ea sebetsa)

Dikoloto:

Dikoloto tsa jwale:

Ba kolong (bareki, bafani ba litšebeletso)
Ditefelo tse bokelletseng (utility, moputso o lokelang empa o sa lefuoang)
Ditefelo tsa sekolo tse amoheloang pele (ha e le ea sebetsa)
Dikoloto tse khutšoane kapa overdraft

Dikoloto tse sa current:

Dikoloto tse telele
Boikarabelo bo bong ba nako e telele

Thepa e nete/equity:

Thepa e akaretsang minus dikoloto tsohle
E emela boleng ba nete ba sekolo

Litaelo:

Ngola li-ak’haonte tsohle tsa banka ka dinomoro tsa ak’haonte le dipalo
Kenyeletsa rejara e hlakileng ea thepa e bontšang lisebelisoa sohle, furniture, le thepa
Bala depreciation bakeng sa thepa sohle e tiileng
Reconcilia dipalo tsohle ho litokomane tse tshehetsang (lits’upiso tsa banka, li-invoice, rejara ea thepa)
Netefatsa hore thepa e akaretsang e lekana le dikoloto tsohle plus thepa e nete

Karolo 3: Lits’upiso tsa Tšebeliso ea Lichelete (Income Statement)

Lits’upiso tsa chelete e kenoang e bontša chelete eohle e amoheloang le e tsoang nakong ea selemo sa lichelete.

Chelete e kenoang:

Chelete ea mmuso:

Kabo ea basebeletsi (moputso, melemo)
Dikoloto tsa thepa
Kabo ea lisebelisoa tsa barutwana
Chelete ea mananeo a lijo (ha e le ea sebetsa)
Dikoloto tse ding tsa mmuso

Chelete e hlahisoang ke sekolo:

Ditefelo tsa sekolo (e akaretsang e lefisoang, minus dikgolaganyo, minus dikoloto tse sa khutlisetsoang). Bakeng sa mekhoa ea ho ntlafatsa pokello, bona maano a pokello ya ditefelo bakeng sa dikolo tsa Afrika Borwa
Mesebetsi ea fundraising (liketsahalo, sponsorship, donations)
Chelete e kenoang ka tefo
Chelete ea ho reka (ha e le ea sebetsa)
Chelete e ngata (kantini, thekiso ea uniform, jj.)

Chelete e akaretsang:

Kakaretso ea likarolo tsohle tsa chelete e kenoang

Tšebeliso:

Ditefelo tsa basebeletsi:

Boemo ba thuto ba eketsehileng (ha sekolo se lefisa)
Moputso oa basebeletsi ba tshehetsang
Nts’etsopele ea professhene
Melemo ea basebeletsi

Ditefelo tsa tšebetso:

Utility (eletekisi, metsi, lila)
Tšireletso le litokiso
Ho hloekisa le ts’ireletso
Inšorense
Puisano (telefono, inthanete)

Ditefelo tsa thuto:

Lisebelisoa le lisebelisoa tsa thuto
Libuka tsa laeborari le lisebelisoa
Lisebelisoa tsa papadi
Theknoloji (likhompyuta, software, tšireletso)
Mesebetsi ea extramural

Ditefelo tsa taolo:

Lisebelisoa tsa ofisi
Taolo ea lichelete (ditefelo tsa tekelo, software, ditefelo tsa banka)
Ditefelo tsa molao le professhene
Printa le stationery

Tšebeliso ea thepa:

Ntlafatso ea thepa
Theko ea lisebelisoa
Ntlafatso ea theknoloji

Tšebeliso e akaretsang:

Kakaretso ea likarolo tsohle tsa tšebeliso

Dikolo tse batlang ho ntlafatsa pokello ya ditefelo di ka sebelisa maano a rona a pokello ya ditefelo bakeng sa dikolo tsa Afrika Borwa bakeng sa mehato a praktiki mmoho le templeite ena.

Surplus kapa deficit:

Chelete e kenoang e akaretsang minus tšebeliso e akaretsang
Nomoro e ntle e bontša surplus, e fosahetseng e bontša deficit

Litaelo:

Arola chelete eohle e kenoang le e tsoang ho latela chart ea li-ak’haonte
Kenyeletsa likarohano tse hlakileng bakeng sa likarolo tse kgolo
Bapisa dipalo tsa nnete le tsa boabiso mme u hlakise liphapang tse bohlokwa
Netefatsa hore dipalo tsohle di reconcilia ho lits’upiso tsa banka le litokomane tse tshehetsang
Kenyeletsa manotši a hlakisang lintho tse sa tloaelehang kapa thepa e bohlokwa

Karolo 4: Lits’upiso tsa Phallo ea Chelete

Lits’upiso tsa phallo ea chelete e bontša hore na chelete e fetile joang sekolong selemong.

Mesebetsi ea tšebetso:

Chelete e amoheloang ditefelong tsa sekolo
Chelete e amoheloang cheleteng ea mmuso
Chelete e amoheloang fundraising
Chelete e lefiloeng ditefelong tsa tšebetso
Chelete e nete e tsoang mesebetsing ea tšebetso

Mesebetsi ea invese:

Chelete e sebelisetsoang theko ea thepa (lisebelisoa, thepa)
Chelete e amoheloang thekisong ea thepa (ha e le ea sebetsa)
Chelete e nete e tsoang mesebetsing ea invese

Mesebetsi ea lichelete:

Chelete e amoheloang dikolong (ha e le ea sebetsa)
Chelete e lefiloeng ho khutlisetsa dikoloto (ha e le ea sebetsa)
Chelete e nete e tsoang mesebetsing ea lichelete

Eketsa/Fokotsa e nete cheleteng:

Kakaretso ea mesebetsi ea tšebetso, invese, le lichelete

Palo ea chelete e bula:

Palo ea chelete qalong ea selemo sa lichelete

Palo ea chelete e kwala:

Palo ea chelete qetellong ea selemo sa lichelete
E lokela ho bapisa le dipalo tsa lits’upiso tsa banka

Litaelo:

Reconcilia litšebetso tsohle tsa chelete ho lits’upiso tsa banka
Hlakisa diphetoho tse bohlokwa tsa phallo ea chelete
Netefatsa hore palo ea ho kwala e bapisa le dipalo tsa balance sheet tsa banka

Karolo 5: Manotši ho Lits’upiso tsa Lichelete

Manotši a fana ka lintlha tse eketsehileng le context bakeng sa lintho lits’upisong tsa lichelete.

Maano a accounting:

Motheo oa accounting (cash basis kapa accrual basis)
Mekhoa le ditekanyo tsa depreciation
Maano a ho tseba chelete e kenoang
Mekhoa ea valuation ea inventory (ha e le ea sebetsa)

Thepa e bohlokwa:

Theko e kgolo kapa thekiso
Litšebetso tsa ba amehang (ha e le e ngwe)
Lintho tsa sa tloaelehang kapa tse sa phetoang

Liteko:

Liphoso tsa molao kapa dikopo
Dikoloto kapa boikemisetso
Dikoloto tse ding tse ka bang teng

Tlhahisoleseding ea ditefelo tsa sekolo:

Ditefelo tsohle tse lefisoang
Dikgolaganyo tse fanoeng (nomoro le boleng)
Tekanyo ea pokello
Ditefelo tse saletseng (tlhahlobo ea lilemo)

Lintlha tsa thepa:

Theko e kgolo ea thepa selemong
Ho rekisa thepa
Kakaretso ea rejara ea thepa

Tšebeliso:

Tiiso ea tšebeliso ea SASA
Tšebeliso ea melao ea provense
Maemo a tekelo

Litaelo:

Fana ka lintlha tse lekaneng hore babali ba utlwisise lits’upiso tsa lichelete
Phatlalatsa lintho tsohle tsa bohlokwa
Hlakisa maano a accounting hlakileng
Buisana le likarolo tse ikhethileng tsa SASA ha e le loketseng

Karolo 6: Ditshebeletso tse Tshehetsang le Litokomane

Kenyeletsa ditshebeletso tse hlakileng tse tshehetsang lits’upiso tsa lichelete tsa mantlha.

Schedule 1: Tlhahlobo ea Ditefelo tsa Sekolo

Barutwana bohle ba ngodisitsoeng
Barutwana ba lefang ditefelo
Barutwana ba kgolaganyo (ka peresente tsa kgolaganyo)
Ditefelo tsohle tse lefisoang
Ditefelo tse pokiloeng
Ditefelo tse saletseng (ka lilemo: jwale, matsatsi a 30, 60, 90+)
Dikoloto tse hlakotsweng bukeng

Schedule 2: Tekano ea Boabiso vs Nnete

Chelete e kenoang e boabisitsoeng vs e nnete (ka karolo)
Tšebeliso e boabisitsoeng vs e nnete (ka karolo)
Liphapang le litlhaloso

Schedule 3: Rejara ea Thepa

Lilsta e hlakileng ea thepa sohle e tiileng
Letsatsi la theko le theko
Depreciation e bokelletseng
Boleng ba nete bukeng
Sebaka/maemo

Schedule 4: Lilemo tsa Ba kolong

Lilsta ea ba kolong bohle
Chelete e kolong
Lilemo tsa koloto (jwale, matsatsi a 30, 60, 90+)

Schedule 5: Kakaretso ea Procurement

Theko e kgolo selemong
Mokhoa oa procurement o sebelisitsoeng (diquote, tenders)
Maina a bareki le dipalo

Litaelo:

Netefatsa hore ditshebeletso tsohle di reconcilia le lits’upiso tsa lichelete tsa mantlha
Kenyeletsa lintlha tse lekaneng bakeng sa maikemisetso a tekelo
Boloka litokomane tse tshehetsang (li-invoice, lireseipi, dikontrata)

Ho Qetella Karolo e ’ngoe le e ’ngoe: Litaelo tsa Mohato ka Mohato

Mohato 1: Bokella Litlaleho Tsohle tsa Lichelete

Pele ho qala, bokella litokomane tsohle tsa bohlokwa:

Lits’upiso tsa banka bakeng sa li-ak’haonte tsohle (selemo sohle)
Li-invoice le lireseipi tsohle (tse reroang ka karolo)
Liphetoho tsa tefo le litokomane tsa tumellano
Rejara ea thepa
Litlaleho tsa pokello ya ditefelo
Litokomane tsa boabiso
Lits’upiso tsa lichelete tsa selemo se fetileng (bakeng sa tekano)

Mohato 2: Reconcilia Li-ak’haonte tsa Banka

Reconcilia li-ak’haonte tsohle tsa banka ka khoeli (e lokela ho etsoa selemong)
Netefatsa hore litšebetso tsohle di ngotsoe
Tseba le ho rarolla liphapang life kapa life
Fumana mangolo a tiiso ea banka ha moteki a hloka

Mohato 3: Arola Chelete e kenoang le e tsoang

Sheba litšebetso tsohle mme u arolelle ho latela chart ea li-ak’haonte
Netefatsa karohano e tšoanang selemong sohle
Kopanya lintho tse tshwanang mmoho
Tseba le ho hlakisa lintho tse sa tloaelehang

Mohato 4: Bala Dipalo tsa Thepa

Nchafatsa rejara ea thepa ka theko e ncha le ho rekisa
Bala depreciation bakeng sa thepa sohle e tiileng
Tiisa boteng ba thepa ka ditekelo tsa ’mele
Netefatsa hore dipalo tsa thepa di lokelang mme di tshehetswa

Mohato 5: Bala Dikoloto

Ngola ba kolong bohle ba saletseng
Kenyeletsa ditefelo tse bokelletseng (utility, moputso)
Bala provisions life kapa life tse hlokahalang
Netefatsa hore dikoloto tsohle di ngotsoe

Mohato 6: Lokisetsa Lits’upiso tsa Lichelete

Sebedisa sebopeho sa templeite ka holimo
Netefatsa hore dipalo tsohle di nepahetseng mme di reconcilia
Buisana lipakeng tsa lits’upiso (balance sheet, income statement, phallo ea chelete)
Kenyeletsa liphatlalatso tsohle tse hlokahalang

Mohato 7: Ngola Manotši le Litlhaloso

Hlakisa thepa e bohlokwa
Hlakisa maano a accounting
Phatlalatsa liteko
Fana ka context bakeng sa liphapang

Mohato 8: Sheba le Ho Tiisa

Sheba dipalo tsohle
Tiisa hore dipalo tsohle di reconcilia
Sheba boteng
Netefatsa tšebeliso le SASA le dinyehelo tsa provense

Dikgopolo tsa Lokisetso la Tekelo

Ho lokisetsa tekelo ea selemo kapele ho feta ho netefatsa ts’ebetso e bonolo le ho fokotsa ditefelo tsa tekelo. Latela dikgopolo tsena:

Qala Kapele

Qala lokisetso la tekelo dikhoeli tse 2–3 pele ho qetello ea selemo
Qetella reconciliation ea khoeli selemong sohle
Boka litokomane tsohle ka tatellano ha litšebetso di etsahala
O se ke wa saletsa tsohle ho fihlela qetellong

Rera Litokomane

Boloka difaele tse feletseng tsa li-invoice, lireseipi, le litokomane tse tshehetsang tsohle
Rera litokomane ka chronological le ka karolo
Netefatsa hore ditefo tsohle di na le tumellano e nepahetseng
Boloka litlaleho tsa dipitso tsohle tsa SGB le komiti ea lichelete

Qetella Reconciliation

Reconcilia li-ak’haonte tsohle tsa banka ka khoeli
Reconcilia litlaleho tsa pokello ya ditefelo ka tloaeleho
Reconcilia rejara ea thepa le thepa ea ’mele
Rarolla liphapang tsohle pele ho tekelo

Buisana le Moteki

Ikopanye le moteki kapele (reka kapele)
Fana ka moteki fumano ho litlaleho
Araba lipotso tsa moteki kapele
Rarolla liphumo tsa tekelo hang

Mathata a Tloaelehileng a Tekelo a ho Qoba

Litokomane tse sa teng: Netefatsa hore litšebetso tsohle di na le li-invoice tse tshehetsang kapa lireseipi
Li-ak’haonte tse sa reconcilioang: Qetella reconciliation tsohle pele ho tekelo
Litlaleho tse sa feletseng: Boloka litlaleho tse feletseng selemong sohle
Ditefo tse sa lumelloang: Netefatsa hore ditefo tsohle di na le tumellano e nepahetseng
Taolo e fokolang ea thepa: Boloka rejara e nepahetseng ea thepa mme tiisa hore thepa e teng

Bakeng sa tataiso e feletseng mabapi le taolo ya lichelete ea SGB, bona Tataiso ea Taolo ea Lichelete ea SGB, e kenyelletsang boabiso, ho beha ditefelo, procurement, le tšebeliso ka botlalo.

Ho Sebedisa Theknoloji ho Nolofatsa Ho Bolella Lichelete

Lokisetso ea letsoho ea litlaleho tsa lichelete e nka nako mme e na le liphoso. Metsama ea nako ea taolo ea sekolo e etsa otomatiki tšebetso e ngata ea ho bolella lichelete, e hlahisang lits’upiso tse nepahetseng ka otomatiki ho tsoa litlalehong tsa litšebetso.

Melemo ea ho bolella lichelete ka otomatiki:

Nepo: Dipalo tsa otomatiki di tlosa liphoso
Tšebeliso: Litlaleho di hlahisoa metsotso e seng matsatsi
Tšebeliso: Litempleite tse thehilweng di netefatsa tšebeliso ea SASA
Ponaletso: Tlhahisoleseding ea lichelete ea nako e nnete e fumaneha ho SGB
Lokisetso la tekelo: Tataiso e feletseng ea litšebetso tsohle bakeng sa tekelo

Software ea taolo ea sekolo e ka hlahisa litlaleho tsa lichelete ho tsoa pokellong ya ditefelo, tlhahlobong ea tšebeliso, le data ea taolo ea thepa. Metsama e hlahisang lits’upiso tsa chelete e kenoang, balance sheets, lits’upiso tsa phallo ea chelete, le ditshebeletso tse tshehetsang e thusa SGB ho romella litlaleho tse nepahetseng, tse lumellanang ka monya o fokolang oa taolo, mme e lumella litlaleho ho matha nako e ’ngoe le e ’ngoe bakeng sa tlhahlobo e tloaelehileng.

Mekhoa e Metle bakeng sa Ho Bolella Lichelete tsa SGB

Latela mekhoa ena e metle ho netefatsa ho bolella lichelete ho sebetsa:

Boloka litlaleho selemong sohle: O se ke wa ema ho fihlela qetellong ea selemo ho rera litlaleho
Reconcilia ka tloaeleho: Qetella reconciliation ea banka ka khoeli
Sebedisa karohano e tšoanang: Sebedisa chart ea li-ak’haonte ka tšoanelo
Ngola tsohle: Boloka litokomane tse feletseng tse tshehetsang
Sheba ka tloaeleho: Etsa ditekelo tsa lichelete tsa khoeli le tsa dikota
Batla thuso ea professhene: Ikopanye le babaloki kapa meteki bakeng sa lintho tse rarahaneng
Sebedisa theknoloji: Sebedisa software ea lichelete ho etsa litšebetso ka otomatiki
Ruta members ba SGB: Netefatsa hore komiti ea lichelete e utlwisisa lits’upiso tsa lichelete

Qetello

Templeite ea tlaleho ea lichelete ea SGB e nepahetseng e fihlellang dinyehelo tsa SASA e bohlokwa bakeng sa tšebeliso le ponaletso. Sebopeho sa templeite ena se kena linthong tse hlokahalang: balance sheet, lits’upiso tsa chelete e kenoang, lits’upiso tsa phallo ea chelete, manotši, le ditshebeletso. Ka ho latela litaelo tsa mohato ka mohato, ho boloka litlaleho tse feletseng selemong, le ho lokisetsa tekelo kapele, SGB e ka romella litlaleho tsa lichelete tse lumellanang tse bontšang taolo e nang le boikarabelo ea lichelete.

Kakaretso:

SASA Section 41 e hloka SGB ho lokisetsa lits’upiso tsa lichelete tsa selemo
Sebopeho sa templeite se lokela ho kenyelletsa balance sheet, lits’upiso tsa chelete e kenoang, lits’upiso tsa phallo ea chelete, manotši, le ditshebeletso
Litokomane tse feletseng di bohlokwa bakeng sa lokisetso la tekelo
Reconciliation e tloaelehileng selemong e nolofatsa ho bolella qetellong ea selemo
Theknoloji e ka etsa otomatiki ho bolella lichelete le ho fokotsa liphoso
Lokisetso la pele ho thusa tekelo ho tsamaea ka bonolo

Ho hlahisa litlaleho tsa lichelete tsa SGB ho tsoa pokellong ya ditefelo le data ea tšebeliso sebakeng se le seng, le ho boloka lichelete tsa sekolo sa lona le ho bolella ho lumellana, bona kamoo Fundisa e tshehetsang jwang ho bolella lichelete tsa SGB bakeng sa dikolo tsa Afrika Borwa.

Lipotso tse Botsoang Hangata

Lihlooho ke life bakeng sa ho romella litlaleho tsa lichelete tsa selemo tsa SGB?

SGB e lokela ho romella lits’upiso tsa lichelete tsa selemo ho lefapha la thuto la provense ka har’a dikhoeli tse 6 tsa qetello ea selemo sa lichelete. Bakeng sa dikolo tse nang le qetello ea selemo ea Tshitwe, litlaleho hangata di lokela ho 30 Phuptjane selemo se latelang. Lihlooho di fapana ho latela provense, ka jalo sheba dinyehelo tse ikhethileng tsa lefapha la thuto la provense ea lona. Diprovense tse ding di hloka ho romella kapele, mme ho romella ha late ho ka baka dikotlo kapa kena ha provense. SGB e lokela ho sheba ho qetella lits’upiso le tekelo kapele ho lihlooho ho lumella nako ea ho sheba le ho lokisa.

Ho etsahala eng ha tlaleho ea lichelete ea SGB e bontša deficit?

Ha tlaleho ea lichelete ea SGB e bontša deficit (tšebeliso e feta chelete e kenoang), SGB e lokela ho hlakisa deficit manotsing ho lits’upiso tsa lichelete mme e thehe leano la ho e rarolla. Mabaka a tloaelehileng a kenyelletsa pokello e fokolang ea ditefelo e lebelletsiweng, ditefelo tse sa lebelletsiweng, kapa boabiso bo feteletseng. SGB e lokela: ho hlakisa mabaka a deficit, ho hlakisa mehato e nkelweng ho e rarolla, ho theha leano la ho khutla (e ka kenyelletsa liphetoho tsa ditefelo, fokotsa ditefelo, kapa fundraising), mme e romelle leano ho lefapha la thuto la provense. Dideficit tse tsoelang di ka baka kena ha provense, ka jalo SGB e lokela ho rarolla deficit kapele le ka ponaletso.

Na SGB e ka lokisetsa litlaleho tsa lichelete e sebelisa accounting ea cash basis?

Mafapha a mantši a thuto a provense a hloka SGB ho lokisetsa lits’upiso tsa lichelete e sebelisa accounting ea accrual basis (ho tseba chelete e kenoang ha e fumaneha le ditefelo ha di etsahala, ho sa natse phallo ea chelete). Le ha ho le joalo, dikolo tse nyane tse ling di ka lumelloa ho sebelisa accounting ea cash basis—sheba dinyehelo tsa provense ea lona. Accrual basis e fana ka setšoantšo se nepahetseng sa maemo a lichelete le tšebeliso, e lumellana le mekhoa ea GRAP, mme hangata e ratwa ke meteki. SGB e lokela ho buisana le moteki ea yona kapa lefapha la thuto la provense ho tiisa motheo oa hlokahalang sekolong sa bona.

Litokomane tse tshehetsang life tse lokelang ho bolokoa mmoho le litlaleho tsa lichelete tsa SGB?

SGB e lokela ho boloka litokomane tse feletseng tse tshehetsang litšebetso tsohle lits’upisong tsa lichelete. Litokomane tse hlokahalang li kenyelletsa lits’upiso tsa banka bakeng sa li-ak’haonte tsohle, li-invoice le lireseipi bakeng sa tšebeliso yohle, litokomane tsa tumellano ea tefo, litlaleho tsa pokello ya ditefelo le dikopo tsa kgolaganyo, rejara ea thepa le litokomane tsa theko, litokomane tsa procurement (diquote, tenders, dikontrata), litlaleho tsa dipitso tsa SGB le komiti ea lichelete, boabiso le tlhahlobo ea liphapang, le lits’upiso tsa lichelete tsa selemo se fetileng le litlaleho tsa tekelo. Litokomane di lokela ho rerwa ka tatellano mme di bolokoe bonyane lilemo tse 7 joaloka ha SASA e hloka. E etse li fumanehe ho meteki le baetapele ba lefapha la thuto la provense ha ba kopa.