Tlhaloso ya Taolo ya Ditshenyegelo ya SGB mo Dikolong tsa Aforika Borwa

Babaedi ba SGB le dikomiti tsa ditshenyegelo gantsi ba kgathile go balansa dibudget tsa ngwaga, go bea tefelo, thekiso, le go latela SASA fa ba boloka direkoto tse di polegileng mme ba baakanyetsa ditao. Molao wa Dikolo tsa Aforika Borwa (SASA) o abela Maboko a Sekolo maikarabelo a le mantsi a ditshenyegelo, mme go fosa go ka isa kwa ditionong tsa tao, kgotlelo ya porofense, kana go latlhega ga tshepo ya botlhegi.

Tlhaloso e taolo ya ditshenyegelo ya SGB e akaretsa ditiragalo kwa tlase ga Dikarolo tsa SASA 36–43: jang go aga dibudget tsa ngwaga, go bea ditefelo tsa sekolo kwa meeleng ya molao, go laola thekiso, go baakanyetsa dipego tsa ditshenyegelo, go dira ditao, le go nna o latela. E le gore o le modiredi wa SGB yo o tlhophilweng thata kana molaedi yo o nang le experience, dikarolo tse di kwa tlase di go naya tlamorago e e polegileng le dinao tse di dirisiwang. Re kgaoganya maemo a komiti ya ditshenyegelo le molaedi, re tlhalosa ditekanyo tsa SASA ka puo e e bonolo, mme re akaretsa ditafole le mekgwa go thusa SGB ya gago go laola ditshenyegelo tsa sekolo ka tsela e e nonofileng.

Ke Eng Taolo ya Ditshenyegelo ya SGB?

Taolo ya ditshenyegelo ya SGB e bolela tshamaiso e e akaretsang ya go rula, go laola, le go bega ditshenyegelo tsa sekolo e Maboko a Sekolo a tshwanetseng go di diragatsa kwa tlase ga Molao wa Dikolo tsa Aforika Borwa. SASA e fa SGBs tokelo e kgolo mo ditshenyegelong tsa sekolo mme e bea ditekanyo tsa accountability tse di thata go netefatsa gore madi a setšhaba a laolwa ka polegile le ka maikarabelo.

Metheo e e botlhokwa ya taolo ya ditshenyegelo ya SGB:

Polegile: Dikgato tsotlhe tsa ditshenyegelo di tshwanetse go kwadilwa mme di bonagale mo botlhegi, basebeledi, le babaedi ba thuto
Maikarabelo: SGBs di na le maikarabelo a molao mo dikgatong tsotlhe tsa ditshenyegelo mme di tshwanetse go araba kwa lephateng la thuto la porofense
Go latela: Mekgwa ya ditshenyegelo e tshwanetse go tsamaelana le SASA, melao ya porofense, le dikgato tsa National Treasury
Go tswelela: Dibudget di tshwanetse go netefatsa gore sekolo se ka bereka ka tsela e e nonofileng fa se boloka boteng jwa ditshenyegelo
Tirisolesego: Dithuso di tshwanetse go dirisiwa ka tsela e e nonofileng go tshegetsa go ruta le go ithuta

SGBs di laola mefuta e me pedi ya madi:

Madi a puso: Dikabelo go tswa kwa lephateng la thuto la porofense (basebeledi, infrastructure, dithuso tsa baithuti)
Madi a sekolo: Ditefelo tsa sekolo, go kokoanya madi, donasyon, le metswedi e mengwe ya ditlhotlhwa

Mefuta e me pedi ya madi e kopa taolo e e siameng, go boloka direkoto tse di nepagetseng, le go bega ka metlha go netefatsa go latela le polegile.

Tlamorago ya Molao: Dikarolo tsa SASA 36–43

Molao wa Dikolo tsa Aforika Borwa (Molao 84 wa 1996) o aga tlamorago ya molao ya taolo ya ditshenyegelo ya SGB. Go utlwisisa dikarolo tse go botlhokwa mo go lateleng.

Karolo 36: Ditiragalo tsa Maboko

Karolo 36 e bontsha ditiragalo tsa kakaretso tsa SGBs, go akaretsa maikarabelo a ditshenyegelo. SGBs di tshwanetse:

Go thokomela ditlhotlhwa tsa sekolo: Dikgato tsa ditshenyegelo di tshwanetse go bea thuto ya baithuti kwa godimo
Go tshegetsa molaodi: Go dirisana le taolo ya sekolo mo thulaganyong ya ditshenyegelo
Go aga melao ya sekolo: Go bopa melao ya ditshenyegelo e e tsamaelanang le ditekanyo tsa SASA
Go laola thepa ya sekolo: Go laola thepa le dithuso tsa sekolo ka maikarabelo
Go laola ditshenyegelo tsa sekolo: Go laola ditlhotlhwa tsotlhe le ditshenyegelo

Karolo 37: Ditiragalo tsa Maboko a Dikolo tsa Setšhaba

Karolo 37 e tlhalosa ditiragalo tse di oketsegileng mo SGBs tsa dikolo tsa setšhaba:

Go gakolola ditefelo tsa sekolo: Go gakolola ditefelo tsa sekolo tsa ngwaga (e ikaegile mo tumelelong ya porofense)
Go laola madi a sekolo: Go laola ditlhotlhwa tsotlhe tsa sekolo le ditshenyegelo
Go boloka thepa ya sekolo: Go bea budget ya go baakanya, tlhokomelo, le dintlafatso
Go roma dipego tsa ditshenyegelo: Go naya dipego tsa ditshenyegelo tsa ngwaga kwa lephateng la thuto la porofense

Karolo 38: Ditiragalo tsa Maboko a Dikolo tse di Ikeleditseng

SGBs tsa dikolo tse di ikeleditseng di na le maikarabelo a tshwanang mme di bereka kwa tlase ga mekgwa e e farologaneng ya go kokoanya madi, di ikaegile thata mo ditefelong tsa sekolo le madi a a ikemetseng.

Karolo 39: Maikarabelo a Maboko

Karolo 39 e tlhomamisa gore badiredi ba SGB ba sa ikarabela ka madi a sekolo fa e se ba dirile ka boikhuduego kana ka bohodu. Le fa go ntse jalo, SGBs di tshwanetse go boloka taolo e e siameng ya ditshenyegelo go sireletsa badiredi le go netefatsa taolo e e maikarabelo.

Karolo 40: Madi a Sekolo

Karolo 40 e kopa SGBs go:

Go bulela akhaonto ya banka: Go boloka akhaonto e e farologaneng ya banka ya madi a sekolo
Go boloka direkoto tse di siameng: Go boloka direkoto tsa ditshenyegelo le dikwalo tse di siameng
Go thoma molaedi: Go thoma motho yo o malebeng go laola ditshenyegelo tsa letsatsi le letsatsi
Go baakanyetsa dibudget tsa ngwaga: Go aga le go amogela dibudget tsa ngwaga pele ga thalo ya ngwaga ngwe ya ditshenyegelo

Karolo 41: Direkoto tsa Ditshenyegelo le Dipego

Karolo 41 e laela SGBs go:

Go boloka direkoto tsa ditshenyegelo: Go boloka direkoto tse di tsenelelang tsa ditlhotlhwa tsotlhe le ditshenyegelo
Go baakanyetsa dipego tsa ditshenyegelo tsa ngwaga: Go bopa dipego tsa ditshenyegelo tse di akaretsang
Go roma dipego kwa lephateng: Go naya dipego tsa ditshenyegelo kwa lephateng la thuto la porofense ngwaga le ngwaga
Go dira dipego di bonagale: Go letla botlhegi le basebeledi go tsena dipego tsa ditshenyegelo fa ba kopa

Karolo 42: Go Taoa ga Dipego tsa Ditshenyegelo

Karolo 42 e kopa gore:

Ditao tsa ngwaga: Dipego tsa ditshenyegelo di tshwanetse go taoa ngwaga le ngwaga ke mmodi yo o kwadilweng
Dipego tsa tao: Dipego tsa tao di tshwanetse go romiwa kwa lephateng la thuto la porofense
Go araba ditiono tsa tao: SGBs di tshwanetse go araba dipotso tsa tao le go diragatsa dikgakololo

Karolo 43: Ditefelo tsa Sekolo

Karolo 43 e laola go bea tefelo ya sekolo:

Go thoma tefelo: SGBs di gakolola ditefelo tsa sekolo, e ikaegile mo tumelelong ya porofense
Dikgolagano tsa tefelo: Dikolo di tshwanetse go naya dikgolagano mo botlhegi ba ba malebeng (go ikaegile mo ditekanyong tsa ditlhotlhwa)
Go kokoanya tefelo: Dikolo di ka tsaya kgato ya molao go busetsa ditefelo tse di sa bayiwang (e nang le meeli)
Molao wa tefelo: Dikolo di tshwanetse go aga melao ya tefelo e e polegileng mme di e bolelele botlhegi

Go utlwisisa dikarolo tse go thusa SGBs go tsamaya mo maikarabelong a bona a ditshenyegelo fa di boloka go latela molao wa naga.

Maemo a Komiti ya Ditshenyegelo ya SGB

SGBs tse dintsi di thoma komiti ya ditshenyegelo go tsamaisa thulaganyo e e tsenelelang ya ditshenyegelo le go laola. Le fa go sa laelwa ke SASA, dikomiti tsa ditshenyegelo di gakololwa thata mo taolong e e nonofileng ya ditshenyegelo.

Kakanyo ya Komiti ya Ditshenyegelo

Dikomiti tsa ditshenyegelo gantsi di akaretsa:

Molaedi wa SGB: Gantsi o tulela komiti
Molaodi: O naya maemo a tiro le tlhopho ya budget
Modulasetulo wa SGB: O netefatsa go tsamaelana le dikgato tsa SGB
Modiredi mongwe kana babedi ba SGB: Ba tlisa maemo a a farologaneng
Molaodi wa Ditshenyegelo wa Sekolo: O naya tshegetso ya taolo (fa e bonagala)

Mokgwa o o botoka: Akaretsa modiredi a le bongwe yo o nang le botlhale jwa ditshenyegelo (akaontanta, molaodi wa buka, kana molaodi wa kgwebo) go netefatsa taolo e e professional.

Ditiragalo tsa Komiti ya Ditshenyegelo

Komiti ya ditshenyegelo e dira ditiragalo tse dintsi tse di botlhokwa:

Go Agwa ga Budget: E kwala dibudget tsa ngwaga go amogelwa ke SGB
Go Laola Ditshenyegelo: E tlhatlhoba dipego tsa ditshenyegelo tsa kgwedi mme e lemoga pharologano
Taolo ya Thekiso: E tlhatlhoba ditheriso tse dikgolo mme e netefatsa go latela melao ya thekiso
Go Bea Tefelo: E aga dikgopolo tsa tefelo ya sekolo go ikaegile mo ditekanyong tsa budget
Go Baakanyetsa Tao: E kopanya mekgwa ya tao ya ngwaga le go araba dipotso
Go Agwa ga Melao: E kwala melao ya ditshenyegelo (thekiso, kgolagano ya tefelo, go kokoanya madi)
Taolo ya Kotsi: E lemoga dikotsi tsa ditshenyegelo mme e gakolole taolo

Dikopano tsa Komiti ya Ditshenyegelo

Dikomiti tsa ditshenyegelo di tshwanetse go kopana:

Kgwedi le kgwedi: Mo ngwageng wa sekolo go tlhatlhoba tiro ya ditshenyegelo
Kgwedintharo: Mo tlhatlhobong e e tsenelelang ya budget le papatso ya pharologano
Ngwaga le ngwaga: Mo go ageng budget le go baakanyetsa tao

Dikopano tsotlhe tsa komiti ya ditshenyegelo di tshwanetse go kwadilwa, mme dikgakololo di tshwanetse go tlhagiwa kwa SGB e feletseng go amogelwa.

Maemo a Molaedi wa SGB

Molaedi wa SGB ke molaodi wa ditshenyegelo yo o ikarabeditseng go laola ditshenyegelo tsa letsatsi le letsatsi. Maemo a a kopa go ithuta ditshenyegelo, go lebelela dintlha, le go iketla go polegile.

Maikarabelo a Molaedi

Maikarabelo a Molaedi a akaretsa:

Go Boloka Direkoto tsa Ditshenyegelo: Go boloka direkoto tse nepagetseng tsa ditlhotlhwa tsotlhe le ditshenyegelo
Taolo ya Akhaonto ya Banka: Go laola diakhaonto tsa banka, go kopanya dipego, le go dumela ditefelo
Go Baakanyetsa Budget: Go dirisana le komiti ya ditshenyegelo go aga dibudget tsa ngwaga
Pego ya Ditshenyegelo: Go baakanyetsa dipego tsa ditshenyegelo tsa kgwedi mo SGB le komiting ya ditshenyegelo
Taolo ya Madi a Nako: Go netefatsa gore sekolo se na le madi a lekaneng go diragatsa ditiragalo
Tumelo ya Tefelo: Go tlhatlhoba le go dumela ditefelo (kwa meeleng e e thomilweng ke SGB)
Go Kopanya Tao: Go dirisana le badiri ba tao go naya dikwalo le go araba dipotso
Puisano le Botlhegi: Go tlhalosa ditiragalo tsa ditshenyegelo mo botlhegi mo dikopanong tsa SGB

Dikarolo tsa Molaedi

Le fa SASA e sa bontshe dikarolo tsa foromo, babaedi ba ba nonofileng gantsi ba na le:

Go ithuta ditshenyegelo: Go utlwisisa metheo ya motheo ya accounting
Go lebelela dintlha: Bokgoni jwa go bona diphoso le go sa tsamaelana
Bopelokgale: Go iketla go laola ditshenyegelo ka polegile le ka boikemelo
Nako e e bonagalang: Bokgoni jwa go beela diura di le mmalwa beke ngwe mo ditiragalong tsa ditshenyegelo
Bokgoni jwa puisano: Bokgoni jwa go tlhalosa ditiragalo tsa ditshenyegelo mo ba ba sa itse ditshenyegelo

Botlhokwa: Babaedi ga ba tshwanelwa go laola ditshenyegelo ka bone. SGBs di tshwanetse go diragatsa go kgaoganya ditiragalo (mme. batho ba farologaneng ba dumela ditefelo, ba kwala ditiragalo, le go kopanya dipego tsa banka) go thibela bohodu le diphoso.

Go Tshegetsa Molaedi

SGBs di tshwanetse go tshegetsa babaedi ka:

Go naya thuto: Go naya thuto ya taolo ya ditshenyegelo kana go tsena metswedi
Go abela tshegetso ya taolo: Go abela basebeledi ba taolo go tsamaisa go tsena data ya tlwaelegile
Go dirisa software ya ditshenyegelo: Go beela software ya taolo ya ditshenyegelo ya sekolo go dira go boloka direkoto ka boikemelo
Go thoma melao e e polegileng: Go bopa melao ya ditshenyegelo e e polegileng go laola tiro ya go thoma
Ditolatolo tsa metlha: Go dira ditolatolo tsa metlha go netefatsa gore taolo ya ditshenyegelo e nonofile

Mekgwa ya Go Bea Budget ya Ngwaga

Go bea budget ya ngwaga ke motheo wa taolo e e nonofileng ya ditshenyegelo ya SGB. Budget e e agilweng sentle e netefatsa gore sekolo se ka bereka ka tsela e e nonofileng fa se boloka boteng jwa ditshenyegelo.

Nako ya Go Agwa ga Budget

SGBs di tshwanetse go latela nako e e kwa tlase mo go ageng budget ya ngwaga:

Kgwedi	Tiro
August	Tlhatlhoba tiro ya budget ya ngwaga o o fetileng le go lemoga ditekanyo
September	Kokoanya tlhopho go tswa dikarolong (thuto, metshameko, tlhokomelo)
October	Komiti ya ditshenyegelo e kwala budget ya pele
November	SGB e tlhatlhoba le go amogela budget
December	Romela budget kwa lephateng la thuto la porofense (fa e tlhokega)
January	Diragatsa budget ya ngwaga e ntšha ya ditshenyegelo

Dikarolo tsa Budget

Budget e e akaretsang ya sekolo e akaretsa:

1. Ditekanyo tsa Ditlhotlhwa

Madi a puso:

Dikabelo tsa basebeledi (ditefelo, dikgonagalo)
Dikabelo tsa infrastructure
Dikabelo tsa dithuso tsa baithuti
Madi a lenaneo la dijo (fa di maleba)

Ditlhotlhwa tsa sekolo:

Ditefelo tsa sekolo (di akanyediwa go ikaegile mo go ineleng le ditekanyo tsa go kokoanya)
Ditiragalo tsa go kokoanya madi
Donasyon le ditshegetso
Tefelo ya madi
Ditlhotlhwa tse dingwe (tefelo ya go thapa, ditiragalo, jj.)

2. Ditekanyo tsa Ditshenyegelo

Ditshenyegelo tsa basebeledi:

Mabaka a thuto a a oketsegileng (fa sekolo se di bayang)
Ditefelo tsa basebeledi ba tshegetso
Thuto e e ntlafaditsweng
Dikgonagalo tsa basebeledi

Ditshenyegelo tsa tiro:

Ditshenyegelo (motlakase, metsi, ditshenyego)
Tlhokomelo le go baakanya
Go tlhatlha le tsireletso
Inšorense
Puisano (telefone, inthanete)

Ditshenyegelo tsa thuto:

Dithuso le metswedi ya go ithuta
Dibuka tsa laeborari le metswedi
Dithuso tsa metshameko
Thekenoloji (dikhompiuta, software, tlhokomelo)
Ditiragalo tsa kwa ntle ga thuto

Ditshenyegelo tsa taolo:

Dithuso tsa ofisi
Taolo ya ditshenyegelo (ditefelo tsa tao, software)
Ditefelo tsa molao le professional
Ditefelo tsa banka

Ditshenyegelo ya capital:

Dintlafatso tsa infrastructure
Ditheriso tsa dithuso
Dintlafatso tsa thekenoloji

Mekgwa ya Go Agwa ga Budget

Kgato 1: Tlhatlhoba Ngwaga o o Fetileng

Tlhatlhoba ditlhotlhwa le ditshenyego tsa ngwaga o o fetileng go lemoga:

Ditekanyo (ditshenyegelo di oketsega, go kokoanya tefelo go fokola)
Pharologano (budget vs tota)
Dikarolo tse di tlhokang go fetolwa

Kgato 2: Kokoanya Tlhopho

Buisana le:

Molaodi: Ditiragalo tsa tiro le ditekanyo
Bahlogo ba Karolo: Ditekanyo tse di ikemetseng mo thutong
Bakopanyi ba metshameko le setso: Dibudget tsa ditiragalo tsa kwa ntle ga thuto
Basebeledi ba tlhokomelo: Ditekanyo tsa infrastructure le tlhokomelo

Kgato 3: Akanya Ditlhotlhwa

Akanya ditlhotlhwa go ikaegile mo:

Ditekanyo tsa go inela: Palo e e lebeletsiweng ya baithuti ngwaga
Ditekanyo tsa go kokoanya tefelo: Ditekanyo tsa hisitori (gantsi 85–95%)
Madi a puso: Dikabelo tsa porofense (fa di itseiweng)
Bokgoni jwa go kokoanya madi: Ditekanyo tsa nnete go ikaegile mo ngwageng o o fetileng

Kgato 4: Abela Ditshenyegelo

Bea ditshenyegelo kwa godimo go ikaegile mo:

Ditiragalo tsa molao: Dithuso tse di tshwanetseng go baywa (ditshenyego, ditefelo, inšorense)
Ditiragalo tsa thuto: Dithuso tse di tshegetsang go ruta le go ithuta
Ditekanyo tsa tlhokomelo: Go baakanya le tlhokomelo e e botlhokwa
Maikaelelo a thulaganyo: Dintlafatso tse di isagolang e kopantsweng le thulaganyo ya ntlafatso ya sekolo

Kgato 5: Balansa Budget

Netefatsa gore palo e e akanyediwa ya ditlhotlhwa e lekana kana e feta palo e e akanyediwa ya ditshenyegelo. Fa go na le shortfall:

Oketsa ditlhotlhwa: Oketsa ditefelo tsa sekolo (kwa meeleng ya molao), oketsa go kokoanya madi
Fokotsa ditshenyegelo: Kgoga dithuso tse di sa botlhokeng, latelela ditiragalo tsa capital
Batla madi a a oketsegileng: Dira dikopo tsa dikabelo, batla ditshegetso

Kgato 6: Tlhagisa kwa SGB

Komiti ya ditshenyegelo e tlhagisa budget e e kwadilweng kwa SGB e feletseng ka:

Kakaretso ya ditlhotlhwa le ditshenyegelo
Tlhaloso ya dithuso tse dikgolo
Papatso le ngwaga o o fetileng
Dikakanyo le dikotsi

Kgato 7: Amogela le Go Romela

SGB e amogela budget (e ka kopa go buisana le botlhegi mo go oketseng ditefelo). Romela kwa lephateng la thuto la porofense fa e laelwa ke melao ya porofense.

Go Laola le Go Laola Budget

Fa budget e amogetswe, SGBs di tshwanetse go laola tiro ka metlha:

Ditolatolo tsa kgwedi:

Bapisa ditlhotlhwa le ditshenyego tsa tota le budget
Lemoga pharologano e e botlhokwa
Fetola ditshenyegelo fa e tlhokega
Bega kwa SGB ka tiro ya ditshenyegelo

Ditolatolo tsa kgwedintharo:

Tlhatlhobo e e akaretsang ya pharologano
Akanya maemo a bofelo jwa ngwaga
Lemoga ditekanyo tse di tlhokang kgato
Ntlafatsa budget fa maemo a fetoga thata

Tlhatlhobo ya bofelo jwa ngwaga:

Bapisa diphitlhego tsa bofelo le budget
Tlhatlhoba pharologano
Dirisa kitso go tseela budget ya ngwaga e e tlang

Go Bea le Go Laola Tefelo ya Sekolo

Ditefelo tsa sekolo ke motswedi o o botlhokwa wa ditlhotlhwa mo dikolong tse dintsi tsa setšhaba. SGBs di tshwanetse go bea ditefelo ka maikarabelo, go netefatsa go kokoanya go le fair, le go latela ditekanyo tsa kgolagano.

Tlamorago ya Molao ya Ditefelo tsa Sekolo

Karolo 43 ya SASA le melao ya porofense di laola go bea tefelo ya sekolo:

Ditekanyo tse di botlhokwa:

SGBs di gakolola ditefelo tsa sekolo (e ikaegile mo tumelelong ya porofense mo diporofenseng tse dingwe)
Ditefelo di tshwanetse go nna di reasonable le di beiwang
Dikolo di tshwanetse go naya dikgolagano mo botlhegi ba ba malebeng
Melao ya tefelo e tshwanetse go nna polegile mme e bolelelwe botlhegi

Mekgwa ya Go Bea Tefelo

Kgato 1: Bala Ditlhotlhwa tse di Tlhokegang

Lemoga ditlhotlhwa tse di tlhokegang go tswa ditefelong tsa sekolo ka:

Go bala ditshenyegelo tsotlhe tse di budgeted
Go ntsha madi a puso le metswedi e mengwe ya ditlhotlhwa
Go oketsa contingency (gantsi 5–10%) mo ditshenyegelong tse di sa lebeletsiweng

Kgato 2: Akanya Go Inela

Akanya palo ya baithuti ba ba bayang tefelo ngwaga:

Go inela ga jaanong (go fokotsa baithuti ba ba tsamayang)
Go inela e e lebeletsiweng e e ntšha
Lebelela ditekanyo tsa hisitori

Kgato 3: Akanye Dikgolagano

Akanya palo ya baithuti ba ba ka kgonang go amogela dikgolagano tsa tefelo:

Tlhatlhoba dikopo tsa kgolagano tsa ngwaga o o fetileng
Lebelela maemo a kgwebo mo setšhabeng sa sekolo
Dirisa tekanyo ya kgolagano mo go ineleng

Kgato 4: Bala Tekanyo ya Tefelo

Kgaoganya ditlhotlhwa tse di tlhokegang ka palo ya baithuti ba ba bayang tefelo (palo e feletseng ya go inela go ntsha baithuti ba ba golagantsweng):

Tekanyo ya Tefelo = Ditlhotlhwa tse di Tlhokegang ÷ (Palo e Feletseng ya Go Inela - Baithuti ba ba Golagantsweng)

Mekgwa:

Ditlhotlhwa tse di tlhokegang: R2,000,000
Palo e feletseng ya go inela: baithuti ba 800
Baithuti ba ba lebeletsiweng ba ba golagantsweng: 80 (10%)
Baithuti ba ba bayang tefelo: 720

Tekanyo ya tefelo = R2,000,000 ÷ 720 = R2,778 mo mothuting ngwe ngwaga

Kgato 5: Lebelela Go Beiwa

Netefatsa gore ditefelo di beiwa mo setšhabeng sa sekolo:

Bapisa le ditefelo mo dikolong tse di tshwanang
Lebelela maemo a kgwebo mo tikologong
Naya dithulaganyo tsa tefelo mo botlhegi ba ba sa kgoneng go baya ngwaga le ngwaga

Kgato 6: Tlhagisa mo Botlhegi

Dira kopano le botlhegi go:

Tlhalosa budget le balo ya tefelo
Tlhagisa tefelo e e gakolotsweng (fa e maleba)
Letla botlhegi go botša dipotso le go naya tlhopho
Tlhopha kgakololo ya tefelo (fa e laelwa ke melao ya porofense)

Kgato 7: Romela go Amogelwa

Romela kgakololo ya tefelo kwa lephateng la thuto la porofense fa e tlhokega. Diporofense tse dingwe di kopa tumelo mo go oketseng ditefelo kwa godimo ga ditekanyo tse di rileng.

Mekgwa ya Go Kokoanya Tefelo ya Sekolo

Go kokoanya tefelo go nonofileng go netefatsa gore dikolo di amogela ditlhotlhwa tse di tlhokegang go bereka:

Mekgwa ya go kokoanya:

Tefelo ya ngwaga: Discount mo tefelong ya pele (mme. 5% discount)
Tefelo ya term: Tefelo mo dikgatong tse nne (e le nngwe mo term ngwe)
Tefelo ya kgwedi: Dithulaganyo tsa tefelo mo botlhegi ba ba sa kgoneng go baya ka term
Ditao tsa debit: Go ntsha kgwedi le kgwedi ka boikemelo (e ikemetseng thata)

Mekgwa e e botoka ya go kokoanya:

Puisano e e polegileng: Romela dipego tsa tefelo ka metlha (kgwedi le kgwedi kana term le term)
Dikgopolo tsa pele: Gopola botlhegi pele ga ditiragalo tsa tefelo
Dikgetho tsa tefelo: Naya mekgwa e e farologaneng ya tefelo (EFT, madi a cash, debit order)
Go latela: Buisana le botlhegi ba ba latlhelang ditefelo ka bonako
Dithulaganyo tsa tefelo: Dirisana le botlhegi ba ba sa kgoneng go baya go thoma dithulaganyo tse di beiwang

Kgato ya molao:

Dikolo di ka tsaya kgato ya molao go busetsa ditefelo tse di sa bayiwang
Le fa go ntse jalo, SASA e meela meelo ya go busetsa (e ka se gane go tsena, e ka se thibe dipego)
Lebelela cost-effectiveness pele ga go latela kgato ya molao
Leka go buisana ka metlha pele ga litigation

Mo mekweng e e tsenelelang ya go ntlafatsa go kokoanya tefelo, bona tlhaloso ya rona mo Mekgwa ya Go Kokoanya Tefelo ya Sekolo.

Molao wa Kgolagano ya Tefelo

SASA e kopa dikolo go naya dikgolagano tsa tefelo mo botlhegi ba ba sa kgoneng go baya ditefelo. SGBs di tshwanetse go aga melao ya kgolagano e e polegileng.

Ditekanyo tsa kgolagano:

Ditekanyo tsa ditlhotlhwa: Botlhegi ba ba bayang kwa tlase ga ditekanyo tsa porofense ba maleba ka boikemelo
Bothata jwa ditshenyegelo: Botlhegi ba ba kopaneng le bothata jwa ditshenyegelo jwa nako e khutshwane ba ka maleba
Bana ba le bantsi: Malapeng a a nang le bana ba le bantsi mo sekolong ba ka amogela discount

Mekgwa ya kgolagano:

Kopo: Botlhegi ba roma dikopo tsa kgolagano le dikwalo tse di tshegelang
Tlhatlhobo: Komiti ya ditshenyegelo kana badiredi ba SGB ba ba thomilweng ba tlhatlhoba dikopo
Kgato: SGB e amogela kana e gana dikgolagano go ikaegile mo molao
Kwalo: Botlhegi ba amogela kwalo ya dikgato
Go apela: Botlhegi ba ka apela dikgolagano tse di ganetsiweng

Dikwalo tse di tlhokegang:

Bontshi jwa ditlhotlhwa (dipego tsa tefelo, dipego tsa banka, affidavit fa ba sa bereke)
Bontshi jwa ditshenyegelo (tefelo ya go thapa, ditshenyego, ditshenyegelo tsa kalafi)
Dikwalo tsa ID mo botlhegi le baithuting
Tshedimosetso e mengwe ya ditshenyegelo e e malebeng

Mo tlhalosong e e akaretsang ya go aga melao ya kgolagano, bona setlhogo sa rona mo Molao wa Kgolagano ya Tefelo ya Sekolo.

Thekiso le Go Reka

SGBs di tshwanetse go laola mekgwa ya thekiso go netefatsa boleng jwa madi, go latela melao, le polegile.

Metheo ya Thekiso

Boleng jwa madi:

Bona dikgopolo tse di kgatlhanang mo ditherisong tse dikgolo
Lebelela tefelo e feletseng ya go nna le (e seng tefelo ya go reka fela)
Tlhatlhoba boleng le go tswelela

Polegile:

Kwala dikgato tsotlhe tsa thekiso
Boloka direkoto tsa dikgopolo le ditheriso
Bega ditheriso tse dikgolo kwa SGB le botlhegi

Go latela:

Latela melao ya thekiso ya porofense
Latela ditekanyo tsa SASA
Latela dikgato tsa National Treasury (mo ditherisong tse di kabelwang ke puso)

Ditekanyo tsa Thekiso

SGBs di tshwanetse go thoma ditekanyo tsa thekiso tse di tlhokang maemo a a farologaneng a tumelo:

Boleng jwa Tefelo	Tumelo e e Tlhokegang	Mekgwa
Kwa tlase ga R5,000	Molaodi kana Molaedi	Kgopolo e le nngwe e amegega
R5,000 – R50,000	Komiti ya Ditshenyegelo	Dikgopolo tse di kwadilweng tse di fokologileng tse 3
R50,000 – R500,000	SGB e Feletseng	Mekgwa ya foromo ya go reka
Kwa godimo ga R500,000	SGB + Tumelo ya Porofense	Mekgwa ya go reka ya setšhaba

Note: Ditekanyo di farologana ka porofense. Tlhatlhoba dikgato tsa thekiso tsa lephata la thuto la porofense ya gago.

Mekgwa ya Thekiso

Kgato 1: Lemoga Tlhokego

Kwala tlhokego:

Ke eng se se tlhokegang le lebaka
Ditekanyo kana ditekanyo
Kabo ya budget
Nako

Kgato 2: Bona Dikgopolo

Kopa dikgopolo go tswa babedi ba le bantsi:

Dikgopolo tse di fokologileng tse 3 mo ditherisong kwa godimo ga tekanyo
Netefatsa gore dikgopolo di bapisiwa (ditekanyo tse tshwanang)
Kopa dikgopolo ka kwalo
Bema nako e e rileng ya go roma kgopolo

Kgato 3: Tlhatlhoba Dikgopolo

Bapisa dikgopolo go ikaegile mo:

Tefelo: Tefelo e feletseng e akaretsang VAT, go isa, go thoma
Boleng: Ditekanyo tsa thoto le go tswelela
Tiro: Go ikemela ga mmabi, warranty, tshegetso ya morago ga thekiso
Go latela: E kopana le ditekanyo le melao

Kgato 4: Dumela Tefelo

Bona tumelo go ikaegile mo ditekanyong tsa thekiso:

Kwala kgato ya tumelo
Kwala mabaka a go tlhopha mmabi
Baya dikgopolo tsotlhe le dikwalo

Kgato 5: Baya Taelo

Ntsha taelo ya tefelo kana kontrata:

Akaretsa ditekanyo, tefelo, ditekanyo tsa go isa
Bema nako e e polegileng ya go isa
Tlhalosa ditekanyo tsa tefelo

Kgato 6: Amogela le Go Netefatsa

Fa di isiwa:

Netefatsa gore dithoto/dithuso di kopana le ditekanyo
Tlhatlhoba dipalo le boleng
Kwala kwalo ya go isa kana setifikeiti sa go amogela
Bega diphoso kana go fokologa ka bonako

Kgato 7: Tsamaisa Tefelo

Morago ga go netefatsa:

Bapisa invoice le taelo ya tefelo le kwalo ya go isa
Dumela tefelo go ikaegile mo meeleng ya tumelo
Tsamaisa tefelo mo ditekanyong tse di amanetsweng
Baya invoice le dikwalo tse di tshegelang

Diphoso tsa Tlwaelegile tsa Thekiso tse di Tshwanetseng go Di Gana

Go tloha dikgopolong: Ka metlha bona dikgopolo tse dintsi mo ditherisong tse di botlhokwa
Dikwalo tse di sa siameng: Boloka direkoto tse di feletseng tsa dikgato tsotlhe tsa thekiso
Go tlhokomolola boleng: O se tlhopha kgetho e e cheap thata fa boleng bo sa lekaneng
Tumelo e e tlhokegang: Netefatsa gore ditheriso di dumetswe go ikaegile mo ditekanyong
Ditekanyo tse di sa lekaneng: Tlhalosa ditekanyo ka polegile go bona dikgopolo tse nepagetseng

Ditekanyo tsa Pego ya Ditshenyegelo

SGBs di tshwanetse go baakanyetsa dipego tsa ditshenyegelo tsa metlha go netefatsa polegile le go latela. Ditekanyo tsa go bega di farologana ka porofense mme gantsi di akaretsa dipego tsa kgwedi, kgwedintharo, le ngwaga.

Dipego tsa Ditshenyegelo tsa Kgwedi

Dipego tsa kgwedi di naya taolo ya metlha ya tiro ya ditshenyegelo:

Pego ya ditlhotlhwa:

Ditlhotlhwa tsa tota vs budget (ka karolo)
Tlhatlhobo ya pharologano
Ditekanyo tsa go kokoanya (mo ditefelong tsa sekolo)

Pego ya ditshenyegelo:

Ditshenyegelo tsa tota vs budget (ka karolo)
Tlhatlhobo ya pharologano
Ditheriso tse dikgolo

Go kopanya banka:

Balance ya go bula
Ditlhotlhwa tse di amogetsweng
Ditefelo tse di dirilweng
Balance ya go tswala
Go kopanya le pego ya banka

Pego ya madi a nako:

Maemo a madi a cash
Ditlhotlhwa tse di lebeletsiweng (di beilweng tse 30 tse di tlang)
Ditefelo tse di lebeletsiweng (di beilweng tse 30 tse di tlang)
Balance e e akanyediwa

Dipego tsa kgwedi di tshwanetse go:

Baakanyediwa ke Molaedi
Tlhatlhobiwa ke Komiti ya Ditshenyegelo
Tlhagiwa kwa SGB
Baya mo go tao

Dipego tsa Ditshenyegelo tsa Kgwedintharo

Dipego tsa kgwedintharo di naya tlhatlhobo e e akaretsang ya ditshenyegelo:

Ditlhotlhwa le ditshenyego tse di akaretsang:

Totals tsa tota vs budget go fitlha jaanong
Tlhatlhobo e e tsenelelang ya pharologano
Tlhatlhobo ya tekanyo

Balance sheet:

Thepa (dibalance tsa banka, dithuso, thepa)
Dikgwetlho (bacreidi, ditefelo)

Akanyo:

Maemo a bofelo jwa ngwaga a a akanyediwa
Dikotsi le dikgonagalo tse di lemotsiweng
Dikgato tse di gakolotsweng

Dipego tsa kgwedintharo di tshwanetse go:

Nna tse di tsenelelang go na le dipego tsa kgwedi
Akaretsa ditlhaloso tsa pharologano
Akanya maemo a bofelo jwa ngwaga
Tlhagiwa mo botlhegi mo dikopanong tsa SGB

Dipego tsa Ditshenyegelo tsa Ngwaga

Dipego tsa ditshenyegelo tsa ngwaga ke dipego tse di akaretsang tse di laelwang ke Karolo 41 ya SASA:

Dikarolo:

Pego ya Maemo a Ditshenyegelo (Balance Sheet)
- Thepa (current le non-current)
- Dikgwetlho (current le non-current)
- Thepa e e ntshiwang / equity
Pego ya Tiro ya Ditshenyegelo (Pego ya Ditlhotlhwa)
- Ditlhotlhwa (ka motswedi)
- Ditshenyegelo (ka karolo)
- Surplus kana deficit
Pego ya Madi a Nako
- Ditiragalo tsa tiro
- Ditiragalo tsa go beela
- Ditiragalo tsa ditshenyegelo
Dikwalo mo Dipegong tsa Ditshenyegelo
- Melao ya accounting
- Ditiragalo tse di botlhokwa
- Dikgwetlho
- Ditiragalo tsa ba ba amanetsweng
Pego ya Mmodi
- Maikutlo a tao a a ikemetseng
- Ditiono le dikgakololo tsa tao

Dipego tsa ditshenyegelo tsa ngwaga di tshwanetse go:

Baakanyediwa go ikaegile mo Generally Recognised Accounting Practice (GRAP) kana meelo e e tshwanang
Taoa ke mmodi yo o kwadilweng
Romiwa kwa lephateng la thuto la porofense
Diragadiwa mo botlhegi fa ba kopa
Tlhagiwa mo Kopanong e Kgolo ya Ngwaga (AGM)

Mo template le tlhaloso e e tsenelelang, bona Template ya Pego ya Ditshenyegelo ya Ngwaga ya SGB.

Mekgwa e e Botoka ya Pego ya Ditshenyegelo

Nako: Baakanyetsa dipego ka bonako (kgwedi mo diuring tse 10 tsa bofelo jwa kgwedi)
Nepagalo: Netefatsa dipalo tsotlhe le go kopanya le dikwalo tsa motswedi
Polegile: Dirisa dikgokololo tse polegileng, ditafole, le ditlhaloso
Go tsamaelana: Dirisa diforomo tse di tsamaelanang le dikarolo mo dipegong tsotlhe
Polegile: Dira dipego di bonagale mo ba ba amegang
Dikwalo: Boloka dikwalo tse di feletseng tse di tshegelang

Ditekanyo le Mekgwa ya Tao

Karolo 42 ya SASA e kopa ditao tsa ngwaga tsa dipego tsa ditshenyegelo tsa sekolo. Go utlwisisa ditekanyo tsa tao go thusa SGBs go baakanyetsa ka tsela e e nonofileng le go araba ditiono ka bonako.

Ditekanyo tsa Tao

Mang a ka taoa:

Bammadio ba ba kwadilweng (jaaka ba tlhalositsweng mo Molaong wa Auditing Profession)
Diporofense tse dingwe di letla babaedi ba accounting mo dikolong tse di fokologileng (tlhatlhoba melao ya porofense)

Ke eng se se taoiwang:

Dipego tsa ditshenyegelo tsa ngwaga
Direkoto tsa ditshenyegelo le dikwalo tse di tshegelang
Go latela SASA le melao ya porofense
Taolo ya kwa teng le ditsamaiso tsa taolo ya ditshenyegelo

Nako ya ditao:

Ngwaga le ngwaga, morago ga bofelo jwa ngwaga wa ditshenyegelo
Gantsi mo dikgweding tse 6 tsa bofelo jwa ngwaga
Diporofense tse dingwe di kopa ditao tsa nako e khutshwane (tlhatlhoba ditekanyo tsa porofense)

Mekgwa ya Tao

Kgato 1: Tlhopha Mmodi

SGBs di tshwanetse go:

Bona dikgopolo go tswa bammadiong ba 2–3 ba ba kwadilweng
Lebelela experience le ditao tsa sekolo
Tlhatlhoba ditshetiso go tswa dikolong tse dingwe
Netefatsa go ikemela (mmodi o tshwanetse a se nane le dikgwetlho)

Kgato 2: Baakanyetsa Tao

Pele ga tao, baakanyetsa:

Direkoto tse di feletseng tsa ditshenyegelo (ditlhotlhwa, ditshenyegelo, dipego tsa banka)
Dikwalo tse di tshegelang (diinvoice, diritibiti, dikontrata)
Direkoto tsa dikopano tsa SGB le komiti ya ditshenyegelo
Dibudget le dipego tsa ditshenyegelo
Direkoto tsa thepa
Direkoto tsa kgolagano ya tefelo

Kgato 3: Tiro ya Tao

Mo taong:

Mmodi o tlhatlhoba direkoto tsa ditshenyegelo le dikwalo
Mmodi o leka ditiragalo le dibalance
Mmodi o tlhatlhoba taolo ya kwa teng
Mmodi o lemoga ditiono le dipotso

Kgato 4: Pego ya Taolo

SGB e araba:

Dipotso le ditiono tsa tao
Dikopo tsa dikwalo tse di oketsegileng
Ditlhaloso tsa ditiragalo kana melao

Kgato 5: Pego ya Tao

Mmodi o ntsha:

Maikutlo a tao: Maikutlo a polegile, a a malebeng, kana a a bosula
Kwalo ya taolo: Ditiono le dikgakololo tsa ntlafatso
Dipego tsa ditshenyegelo tse di taoilweng: Dipego tsa bofelo tse di nang le saene ya mmodi

Kgato 6: Araba Ditiono

SGB e tshwanetse go:

Tlhatlhoba ditiono tsa tao le komiti ya ditshenyegelo
Aga thulaganyo ya go araba ditiono
Diragatsa dikgakololo
Bega tiro kwa lephateng la thuto la porofense

Ditiono tsa Tlwaelegile tsa Tao

Go boloka direkoto go sa siameng:

Diinvoice kana diritibiti di latlhegileng
Go kopanya banka go sa felele
Ditlhaloso tsa ditiragalo di sa polegile

Botlhoki jwa taolo ya kwa teng:

Go tlhoka go kgaoganya ditiragalo
Tumelo e e latlhegileng ya ditefelo
Taolo ya thepa e sa lekaneng

Ditiono tsa go latela:

Go sa latela melao ya thekiso
Mekgwa e e fosaaneng ya kgolagano ya tefelo
Melao ya ditshenyegelo e e latlhegileng

Diphoso tsa pego ya ditshenyegelo:

Go bapisa go fosaaneng ga ditlhotlhwa/ditshenyegelo
Diphoso tsa balo
Dikwalo tse di latlhegileng

Go Baakanyetsa Tao e e Atlegileng

Boloka direkoto tse di feletseng: Baya diinvoice tsotlhe, diritibiti, le dikwalo tse di tshegelang
Kopanya ka metlha: Feleletsa go kopanya banka kgwedi le kgwedi
Kwala dikgato: Boloka direkoto tsa dikgato tsotlhe tsa ditshenyegelo
Diragatsa taolo: Thoma go kgaoganya ditiragalo le meelo ya tumelo
Tlhatlhoba melao: Netefatsa gore melao ya ditshenyegelo e sa ntsha mme e latelwa
Baakanyetsa ka bonako: Thoma go baakanyetsa tao thata pele ga bofelo jwa ngwaga

Go Latela le Taolo ya Kotsi

SGBs di tshwanetse go netefatsa go latela SASA, melao ya porofense, le mekgwa e e botoka ya taolo ya ditshenyegelo go gana ditefelo le go sireletsa dithuso tsa sekolo.

Dikarolo tse di Botlhokwa tsa Go Latela

Go latela SASA:

Go boloka direkoto tsa ditshenyegelo tse di siameng (Karolo 41)
Dipego tsa ditshenyegelo tsa ngwaga le ditao (Karolo 42)
Go bea tefelo ya sekolo le dikgolagano (Karolo 43)
Taolo ya akhaonto ya banka (Karolo 40)

Melao ya porofense:

Ditekanyo tsa thekiso le mekgwa
Diforomo tsa pego ya ditshenyegelo le ditiragalo
Ditekanyo tsa tumelo ya tefelo
Ditiragalo tsa go roma tao

Go latela tefelo:

Go kwadilwa ga VAT (fa e maleba)
PAYE mo basebeleding
Dikopo tsa tefelo tsa ngwaga (fa di tlhokega)

Ditekanyo tse dingwe:

Go latela POPIA (tsireletso ya data)
Molao wa tiro (mo basebeleding ba sekolo)
Melao ya tsireletso le botlhole

Taolo ya Kotsi

SGBs di tshwanetse go lemoga le go laola dikotsi tsa ditshenyegelo:

Dikotsi tsa tiro:

Go kokoanya tefelo go fokola: Aga mekgwa ya go kokoanya le dithulaganyo tsa tefelo
Ditshenyegelo tse di sa lebeletsiweng: Boloka madi a contingency
Pharologano ya budget: Laola ka metlha mme fetola ditshenyegelo

Dikotsi tsa go latela:

Ditiono tsa tao: Araba ka bonako mme diragatsa dikgakololo
Diphetogo tsa melao: Nna o itse diphetogo tsa molao
Ditefelo tsa go sa latela: Netefatsa gore melao le mekgwa di latelwa

Dikotsi tsa bohodu:

Taolo ya kwa teng: Diragatsa go kgaoganya ditiragalo
Meelo ya tumelo: Kopa tumelo e e farologaneng mo ditiragalong tse di botlhokwa
Ditolatolo tsa metlha: Dira ditolatolo tsa metlha tsa ditiragalo tsa ditshenyegelo

Dikotsi tsa ditshenyegelo:

Mathata a madi a nako: Laola madi a nako mme boloka madi a a bolokilweng
Dikotsi tsa go beela: Beela madi a a setseng ka tsela e e laolang
Dikotsi tsa madi: Laola dikgwetlho tsa madi (fa di maleba)

Taolo ya Kwa Teng

Taolo e e nonofileng ya kwa teng e sireletsa dithuso tsa sekolo mme e netefatsa go latela:

Go kgaoganya ditiragalo:

Batho ba farologaneng di tshwanetse: dumela ditefelo, kwala ditiragalo, kopanya dipego tsa banka
Ga go na motho a le mongwe a na le taolo e feletseng mo ditshenyegelong

Meelo ya tumelo:

Thoma meelo e e polegileng ya tumelo ya tefelo
Kopa tumelo ya SGB mo ditherisong tse di botlhokwa
Kwala tumelo tsotlhe

Go kopanya ka metlha:

Go kopanya banka kgwedi le kgwedi
Go kopanya direkoto tsa thepa ngwaga le ngwaga
Go kopanya go kokoanya tefelo term le term

Dikwalo:

Boloka direkoto tse di feletseng tsa ditiragalo tsotlhe
Baya diinvoice, diritibiti, le dikwalo tse di tshegelang
Kwala dikgato tsotlhe tsa ditshenyegelo mo direkotong

Ditolatolo tsa metlha:

Ditolatolo tsa ditshenyegelo tsa kgwedi ke komiti ya ditshenyegelo
Ditolatolo tsa kgwedintharo ke SGB e feletseng
Tao ya kwa teng ya ngwaga (fa dithuso di letla)

Thekenoloji le Software ya Taolo ya Ditshenyegelo

Software ya jaanong ya taolo ya ditshenyegelo e ka fokotsa thata bothata jwa taolo ya ditshenyegelo ya SGB, e fokotsa bothata jwa taolo mme e ntlafatsa nepagalo.

Dikgonagalo tsa Software ya Ditshenyegelo

Tirisolesego:

Go boloka direkoto ka boikemelo go fokotsa go tsena data ka seatla
Go kopanya banka ka boikemelo go boloka nako
Go bopa dipego tsa ditshenyegelo ka bonako

Nepagalo:

Balo ka boikemelo di fokotsa diphoso
Go netefatsa go agilweng go thibela go tsena go fosaaneng
Go kopanya le diakhaonto tsa banka go netefatsa nepagalo

Go latela:

Ditemplate tse di agilweng tsa dipego tsa ditshenyegelo
Tiro e e ikemetseng ya tao ya ditiragalo tsotlhe
Go latela meelo ya accounting

Polegile:

Pego ya ditshenyegelo ya nako e rileng
Tsena e bonolo ya tshedimosetso ya ditshenyegelo
Kwalo e e polegileng ya ditiragalo tsotlhe

Dithuso tse di Tshwanetseng go di Batla

Fa o tlhopha software ya taolo ya ditshenyegelo, lebelela:

Dithuso tse di ikemetseng mo sekolong: Di thomilwe mo taolong ya ditshenyegelo ya sekolo
Go latela SASA: E tshegetsa ditekanyo tsa pego ya SASA
Go kopanya: E kopana le ditsamaiso tsa taolo ya sekolo
E bonolo go dirisiwa: E bonolo mo ba ba sa itse accounting
Tshegetso: Thuto le tshegetso ya thekenoloji di bonagala
Tefelo: E beiwang mo dikolong

Fundisa e thusa dikolo go laola ditefelo le pego ya ditshenyegelo ka dithuso tsa taolo ya ditshenyegelo tse di kopantsweng. Tshamaiso e tsamaisa go kokoanya tefelo, e bopa dipego tsa ditshenyegelo, e latela ditlhotlhwa le ditshenyegelo, mme e netefatsa go latela ditekanyo tsa SASA—e dira taolo ya ditshenyegelo ya SGB e nne e nonofile le polegile.

Mekgwa e e Botoka ya Taolo ya Ditshenyegelo ya SGB

Latela mekgwa e e botoka e e kwa tlase go netefatsa taolo e e nonofileng ya ditshenyegelo:

Thoma melao e e polegileng: Aga melao ya ditshenyegelo e e akaretsang (thekiso, kgolagano ya tefelo, go kokoanya madi)
Boloka direkoto tse di feletseng: Baya diinvoice tsotlhe, diritibiti, le dikwalo tse di tshegelang
Go laola ka metlha: Tlhatlhoba tiro ya ditshenyegelo kgwedi le kgwedi le kgwedintharo
Pego e e polegileng: Dira tshedimosetso ya ditshenyegelo e bonagale mo ba ba amegang
Tshegetso ya professional: Dirisa bakaontanta kana bammadio mo ditiragalong tse di thata
Ntlafatso e e tswelelang: Ithuta go tswa ditionong tsa tao mme diragatsa dikgakololo
Thuto: Netefatsa gore badiredi ba SGB le basebeledi ba utlwisisa maikarabelo a ditshenyegelo
Thekenoloji: Dirisa software ya ditshenyegelo go nolofatsa mekgwa le go fokotsa diphoso

Konklushone

Taolo ya ditshenyegelo ya SGB ke maikarabelo a a thata mme a botlhokwa a a kopa thulaganyo e e siameng, mekgwa e e polegileng, le taolo e e siameng. Ka go utlwisisa ditekanyo tsa SASA, go aga dibudget tse di akaretsang, go bea ditefelo ka maikarabelo, go laola thekiso ka tsela e e nonofileng, go baakanyetsa dipego tse nepagetseng, le go dira ditao tsa metlha, SGBs di kgona go netefatsa gore dikolo tsa tona di bereka ka boteng jwa ditshenyegelo fa di boloka go latela le polegile.

Dito tse di botlhokwa:

Dikarolo tsa SASA 36–43 di thoma tlamorago ya molao ya taolo ya ditshenyegelo ya SGB
Dikomiti tsa ditshenyegelo le babaedi di na le maemo a a botlhokwa mo taolong ya letsatsi le letsatsi
Go bea budget ya ngwaga go netefatsa gore dikolo di ka bereka ka tsela e e nonofileng fa di boloka go tswelela
Go bea tefelo ya sekolo go tshwanetse go balansa ditekanyo tsa ditlhotlhwa le go beiwa le ditekanyo tsa kgolagano
Mekgwa ya thekiso di tshwanetse go netefatsa boleng jwa madi, polegile, le go latela
Pego ya ditshenyegelo e naya polegile mme e dira gore taolo e bereke ka tsela e e nonofileng
Ditao tsa ngwaga di netefatsa go latela le go lemoga dikarolo tsa ntlafatso
Thekenoloji e ka nolofatsa taolo ya ditshenyegelo le go fokotsa bothata jwa taolo

E le gore o le modiredi wa SGB yo o tlhophilweng thata o ithutang kana molaedi yo o nang le experience o netefatsang go latela, tlhaloso e e naya tlamorago ya taolo e e nonofileng ya ditshenyegelo ya SGB. Mo dikolong tse di batlang go nolofatsa mekgwa ya ditshenyegelo, dithuso tsa Fundisa tsa taolo ya ditshenyegelo tse di kopantsweng di tsamaisa go kokoanya tefelo, pego, le go latela—di dira taolo ya ditshenyegelo ya SGB e nne e nonofile le polegile.

Dipotso tse di Botšiwa thata

Ke maikarabelo a ditshenyegelo a mantlha a SGB eng?

SGBs di ikarabeditseng: go aga le go amogela dibudget tsa ngwaga, go bea ditefelo tsa sekolo (e ikaegile mo tumelelong ya porofense), go laola madi a sekolo, go netefatsa go boloka direkoto tsa ditshenyegelo tse di siameng, go baakanyetsa dipego tsa ditshenyegelo tsa ngwaga, go dira ditao tsa ngwaga, go laola mekgwa ya thekiso, le go netefatsa go latela SASA le melao ya porofense. Molaedi wa SGB gantsi o tsamaisa taolo ya ditshenyegelo ya letsatsi le letsatsi, fa komiti ya ditshenyegelo e naya taolo mme SGB e feletseng e amogela dikgato tsa ditshenyegelo tse dikgolo.

Makhetlo a makae SGBs di tshwanetse go tlhatlhoba tiro ya ditshenyegelo?

SGBs di tshwanetse go tlhatlhoba tiro ya ditshenyegelo kgwedi le kgwedi ka dikopano tsa komiti ya ditshenyegelo le kgwedintharo ka dikopano tsa SGB e feletseng. Ditolatolo tsa kgwedi di lebelela go bapisa ditlhotlhwa le ditshenyegelo tsa tota le budget, go lemoga pharologano, le go netefatsa gore madi a nako a lekaneng. Ditolatolo tsa kgwedintharo di naya tlhatlhobo e e akaretsang, di akanya maemo a bofelo jwa ngwaga, le go lemoga ditekanyo tse di tlhokang kgato. Ditolatolo tsa ngwaga di diragala mo go ageng budget le mekweng ya tao.

Go direga eng fa SGB e sa lateli ditekanyo tsa SASA tsa ditshenyegelo?

Go sa latela ditekanyo tsa SASA tsa ditshenyegelo go ka isa kwa: kgotlelo ya porofense (lephata la thuto la porofense le ka tsaya taolo ya ditshenyegelo), ditiono tsa tao (maikutlo a a malebeng kana a a bosula), kgato ya molao (lephata la porofense le ka tsaya kgato ya molao khuduego ya badiredi ba SGB), meelo ya dikabelo (go fokotsa kana go thiba dikabelo), le bonoko jwa leina (go latlhega ga tshepo ya botlhegi le setšhaba). SGBs di tshwanetse go bea go latela kwa godimo mme di arabe ditiono tsa tao ka bonako go gana diphitlhego tse.

A badiredi ba SGB ba ka ikarabela ka madi a sekolo?

Kwa tlase ga Karolo 39 ya SASA, badiredi ba SGB ga ba ikarabela ka madi a sekolo fa e se ba dirile ka boikhuduego kana ka bohodu. Le fa go ntse jalo, SGBs di tshwanetse go boloka taolo e e siameng ya ditshenyegelo le go dirisa ka maikarabelo go sireletsa badiredi. Fa badiredi ba SGB ba kgatha maikarabelo a bona (mme. ka go dirisa ka boikhuduego, ka bohodu, kana mo kgwetlhong), ba ka ikarabela ka madi. SGBs di tshwanetse go boloka inšorense e e siameng (Directors and Officers insurance) go sireletsa badiredi mme di netefatsa gore dikgato tsotlhe tsa ditshenyegelo di kwadilwa mme di amogetswe ka tsela e e siameng.