Template ya Tirepoto ya Timali ya SGB: Xigayidi xa Mahala eka Tikolo

Varhola va timali ya SGB na tikomiti ta timali ngopfu va dya xiphiqo ku endla tirepoto ta timali ta lembe leti tsakelaka SASA na tidipatimenti ta dyondzo ta province. Swiyenge leswi nga kona, vusopfi byo nga karhi, na ku hatlisa ku hlengeleta matsalwa swi vanga ku late ka audit, khinga ya compliance, na xiphiqo xo engetela eka vamemberi va SGB lava tshembaka hi ku rhandza. Eka SASA Section 41, Ndzhawu yo Lawula Xikolo (SGB) yin’we na yin’we yi fanela ku lungiselela ti statement ta timali ta lembe leti kombisaka hi ntiyiso ku kuma mali ka xikolo, ku tirhisa, swixangu, na swiyimo, na ku ti rhumela eka dipatimenti ya dyondzo ya province exikarhini ka nkarhi lowu laviwaka.

Xigayidi lexi xi nyika template ya tirepoto ya timali ya SGB ya mahala leyi katsaka swiyenge swo karhi eka ku kuma mali, ku tirhisa, swixangu, swiyimo, na compliance. Xi famba hi xiyenge un’we na un’we hi tinhlamuselo ta ku hetisa, xi hlamusela swilo leswi laviwaka eka SASA, na xi nyika tinhlamuselo ta ku lungiselela audit leswi SGB ya wena yi koti ku rhumela ti statement ta timali ta ntiyiso, leti fambisakaka. Vusopfi byi fambisana na Generally Recognised Accounting Practice (GRAP) na swilo leswi laviwaka eka province, leswi xikolo xa wena xi fambisaka swilaveko swa nawu hambi xi tshama xi vonakala na va ndzeni na vatirhi.

Ku Twisisa Swilo leswi Laviwaka eka Tirepoto ya Timali ya SGB

Ngati ku nghena eka vusopfi bya template, ku nkoka ku twisisa leswi SASA yi lavaka eka tirepoto ya timali ya SGB. Section 41 ya South African Schools Act yi veka leswi SGB yi fanela:

Ku sirhelela tirekhodo ta timali ta ndzhavuko: Ku sirhelela tirekhodo to karhi ta ku kuma mali hinkwayo na ku tirhisa exikarhini ka lembe ra timali
Ku lungiselela ti statement ta timali ta lembe: Ku endla tirepoto leti katsaka lembe ra timali hinkwaro
Ku rhumela ti statement eka dipatimenti: Ku nyika ti statement ta timali eka dipatimenti ya dyondzo ya province exikarhini ka masiku lowu vekiweke (ngopfu tinyanga ta 6 endzhaku ka ku hetelela ka lembe)
Ku endla ti statement ti kotekaka: Ku pfumela va ndzeni na vatirhi ku kuma ti statement ta timali loko va lava
Ku sirhelela ti statement ti auditiwile: Ti statement ta timali ta lembe ti fanela ku auditwa hi muauditor lowu tsemekiweke (Section 42)

Tidipatimenti ta dyondzo ta province ti nga lava swilo swo engetela, kutani langutani swiyimo swa province ya wena. Tidipatimenti to tala ta province ti lava ti statement ku landzela GRAP kumbe swiyimo swo fana, ku katsa swilo swo karhi, na ku rhumelwa hi vusopfi byo vekiweke.

Vusopfi bya Template ya Tirepoto ya Timali ya SGB

Vusopfi bya template byi landzelaka byi nyika xiyenge xo katsaka tirepoto ya tirepoto ta timali ta lembe ya SGB. Xiyenge un’we na un’we xi katsa tinhlamuselo ta ku hetisa na mabumabumelo eka swilo leswi laviwaka eka SASA.

Xiyenge 1: Phepha ra Cover na Xikombiso xa Executive

Phepha ra cover ri fanela ku katsa:

Vito ra xikolo na nomoro ya ku tsemeka
Lembe ra timali (xik. 1 January 2025 ku ya eka 31 December 2025)
Siku ra tirepoto
Mavito na swikombiso swa SGB Chairperson na Treasurer
Vito na sikombiso swa Principal

Xikombiso xa executive (maphepha 1–2):

Xikombiso xo pfumalaka xa xiyimo xa timali xa xikolo
Ku kuma mali hinkwayo na ku tirhisa eka lembe
Surplus kumbe deficit
Swilo swo nkaka (timaprojeke to nkaka, swi cinca swo nkaka)
Maendlelo ya ku hlengeleta timali ta xikolo (loko swi tirha)
Milungulo yo pfumalaka eka ku tshama ka timali

Tinhlamuselo:

Sirhelelani xikombiso xa executive xi nga pfumalaka na xi kotekaka eka valanguri lava nga riki na timali
Kombisani mimpumulo leyi lulaka na amukelani swiphiqo hi ku vonakala
Tirhisani xiyenge lexi ku kombisa vutshunguri bya timali byo tiyiselekaka

Xiyenge 2: Statement ya Xiyimo xa Timali (Balance Sheet)

Balance sheet yi kombisa xiyimo xa timali xa xikolo eku heteleleni ka lembe ra timali—leswi xikolo xi na xona (swixangu) na leswi xi yoxelaka (swiyimo).

Swixangu:

Swixangu swa namuntlha:

Ti balance ta bangi (ti account ta ku sirhelela na ta namuntlha)
Cash eka mavoko
Vayoxeri (timali ta xikolo ta ku salaka na swin’wana leswi fanelaka ku kumiwa)
Swilo leswi phayeriweke emahlweni (insurance, subscriptions)
Swi investimenti (ti deposit ta nkarhi wo pfumalaka, ti account ta money market)

Swixangu swa nga riki wa namuntlha:

Ndhawu, tindlela, na swixangu (misava, tindlela, swixangu, swixangu)
Ku hunguteka ka depreciation
Net book value ya swixangu
Swixangu swa nga riki ya miri (loko swi tirha)

Swiyimo:

Swiyimo swa namuntlha:

Vayoxeri (va rengisi, va nyiki tinservisi)
Swilo leswi laviwaka (utilities, timali ta vatirhi leyi fanelaka kambe yi nga si phayeriwa)
Timali ta xikolo leti kumiweke emahlweni (loko swi tirha)
Timali ta nkarhi wo pfumalaka kumbe overdraft

Swiyimo swa nga riki wa namuntlha:

Timali ta nkarhi wo tele
Swiyimo swo engetela swa nkarhi wo tele

Net assets/equity:

Swixangu hinkwaswo minus swiyimo hinkwato
Yi kombisa net worth ya xikolo

Tinhlamuselo:

Lereni ti account hinkwato ta bangi hi tinomoro ta account na ti balance
Katsani rejista ya swixangu leyi katsaka swixangu hinkwato, swixangu, na ndhawu
Balani depreciation eka swixangu hinkwato ta fixed
Reconcilelani ti balance hinkwato eka matsalwa ya ku seketela (ti statement ta bangi, ti invoice, rejista ya swixangu)
Sirhelelani swixangu hinkwaswo swi fana na swiyimo hinkwato plus net assets

Xiyenge 3: Statement ya Ku Tirha ka Timali (Income Statement)

Income statement yi kombisa ku kuma mali hinkwayo leyi kumiweke na ku tirhisa leyi endliweke exikarhini ka lembe ra timali.

Ku kuma mali:

Timali ya state:

Swiko swa vatirhi (timali, mihlovo)
Timali ya infrastructure
Swiko swa learner support materials
Timali ya programme ya nutrition (loko swi tirha)
Timali tin’wana ya state

Ku kuma mali ka xikolo:

Timali ta xikolo (hinkwako leyi laviwaka, minus ku rivaliwa, minus bad debts). Eka ndlela ya ku antswisa ku hlengeleta, langutani maendlelo ya ku hlengeleta timali ta xikolo e Afrika-Dzonga
Swilo swa fundraising (swilo, sponsorship, donations)
Ku kuma mali ya interest
Ku kuma mali ya rent (loko swi tirha)
Ku kuma mali tin’wana (canteen, ku rengisa uniform, njh.)

Ku kuma mali hinkwayo:

Xiyenge xa mintlawa hinkwayo ya ku kuma mali

Ku tirhisa:

Timali ya vatirhi:

Tinsoro ta ku dyondzisa to engetela (loko xikolo xi phayerisa)
Timali ta vatirhi va ku seketela
Ku antswisa vutshunguri
Mihlovo ya vatirhi

Timali ta vutshunguri:

Utilities (gesi, mati, refuse)
Ku sirhelela na ku lulamisa
Ku hlanza na vusirheleri
Insurance
Vuxaka (foni, internet)

Timali ya dyondzo:

Swixangu swa ku dyondza na swixangu
Tibuku ta layibrari na swixangu
Swixangu swa sport
Theknoloji (tikhompyuta, software, ku sirhelela)
Swilo swa extramural

Timali ya vutshunguri:

Swixangu swa ofisi
Vutshunguri bya timali (timali ta audit, software, timali ta bangi)
Timali ta nawu na professional
Ku printa na stationery

Capital expenditure:

Ku antswisa infrastructure
Ku renga swixangu
Ku antswisa theknoloji

Ku tirhisa hinkwayo:

Xiyenge xa mintlawa hinkwayo ya ku tirhisa

Tikolo leti randzaka ku antswisa ku hlengeleta timali ti koti ku tirhisa maendlelo ya wena ya ku hlengeleta timali ta xikolo e Afrika-Dzonga eka mastep ya ndzhavuko hambi na template leyi.

Surplus kumbe deficit:

Ku kuma mali hinkwayo minus ku tirhisa hinkwayo
Nomboro yo lulaka yi kombisa surplus, yo biha yi kombisa deficit

Tinhlamuselo:

Akani ku kuma mali hinkwayo na ku tirhisa hi ku ya eka chart of accounts
Katsani swikongomelo swo karhi eka mintlawa ya nkoka
Hambanisani mimpumulo ya ntiyiso na swiko swa budget na hlamuselani swi hambana swo nkaka
Sirhelelani mimpumulo hinkwayo yi reconcile eka ti statement ta bangi na matsalwa ya ku seketela
Katsani manota lama hlamuselaka swilo swo nga riki xikolo kumbe timali to nkaka

Xiyenge 4: Statement ya Cash Flow

Statement ya cash flow yi kombisa ndlela cash yi fambileke nghena na huma eka xikolo exikarhini ka lembe.

Swilo swa vutshunguri:

Cash leyi kumiweke eka timali ta xikolo
Cash leyi kumiweke eka timali ya state
Cash leyi kumiweke eka fundraising
Cash leyi phayeriweke eka swilo swa vutshunguri
Net cash ku suka eka vutshunguri

Swilo swa ku investa:

Cash leyi tirhisiweke eka swilo swa capital (swixangu, infrastructure)
Cash leyi kumiweke eka ku rengisa swixangu (loko swi tirha)
Net cash ku suka eka ku investa

Swilo swa timali:

Cash leyi kumiweke eka timali (loko swi tirha)
Cash leyi phayeriweke eka ku buya timali (loko swi tirha)
Net cash ku suka eka timali

Ku engetela/ku hunguta net eka cash:

Xiyenge xa vutshunguri, ku investa, na timali

Opening cash balance:

Balance ya cash eku sunguleni ka lembe ra timali

Closing cash balance:

Balance ya cash eku heteleleni ka lembe ra timali
Yi fanela ku fana na ti balance ta bangi

Tinhlamuselo:

Reconcilelani ku famba ka cash hinkwayo eka ti statement ta bangi
Hlamuselani swi cinca swo nkaka swa cash flow
Sirhelelani closing balance yi fana na ti balance ta balance sheet ta bangi

Xiyenge 5: Manota eka Ti Statement ta Timali

Manota ya nyika swikongomelo swo engetela na xiyenge eka swilo eka ti statement ta timali.

Tipolicy ta accounting:

Xiseko xa accounting (cash basis kumbe accrual basis)
Tindlela ta depreciation na maendlelo
Tipolicy ta ku tivisa revenue
Tindlela ta ku bala inventory (loko swi tirha)

Timali to nkaka:

Swilo swo rengiweke kumbe swo rengisiweke swo nkaka
Timali ta related party (loko kona)
Swilo swo nga riki xikolo kumbe swo nga endliwi hi nkarhi

Swihlawulekisi:

Mimpikiswano ya nawu kumbe swilo
Swiyimo kumbe swiyimo
Swiyimo swo engetela leswi nga kotekaka

Vutivi bya timali ta xikolo:

Timali hinkwayo leyi laviwaka
Ku rivaliwa leyi nyikiweke (nomboro na value)
Maendlelo ya ku hlengeleta
Timali ta ku salaka (ku hlayiya hi malembe: namuntlha, 30 masiku, 60 masiku, 90+ masiku)

Swikongomelo swa swixangu:

Swilo swo rengiweke swo nkaka eka lembe
Ku rengisa swixangu
Xikombiso xa rejista ya swixangu

Compliance:

Ku neta compliance ya SASA
Compliance ya swiyimo swa province
Xiyimo xa audit

Tinhlamuselo:

Nyikani swikongomelo swo lulamisekaka eka valanguri ku twisisa ti statement ta timali
Kombisani swilo hinkwavo swo nkaka
Hlamuselani tipolicy ta accounting hi ku karhi
Bumabumerani SASA sections laha swi lulamisekaka

Xiyenge 6: Maschedulu na Matsalwa ya Ku Seketela

Katsani maschedulu yo karhi lama seketelaka ti statement ta timali ta nkoka.

Schedule 1: Ku Hlayiya Timali ta Xikolo

Vadyondzi hinkwavo lava tsemeke
Vadyondzi lava phata timali
Vadyondzi lava rivaliwaka (hi tiphesenthe ta ku rivaliwa)
Timali hinkwayo leyi laviwaka
Timali leyi hlengeletiwaka
Timali ta ku salaka (hi malembe: namuntlha, 30 masiku, 60 masiku, 90+ masiku)
Bad debts leyi tsariweke

Schedule 2: Ku Hambanisa Budget na Ntiyiso

Ku kuma mali ka budget vs ku kuma mali ka ntiyiso (hi mintlawa)
Ku tirhisa ka budget vs ku tirhisa ka ntiyiso (hi mintlawa)
Swi hambana hi mimbexo

Schedule 3: Rejista ya Swixangu

Lereni yo karhi ya swixangu hinkwato ta fixed
Siku ra ku renga na timali
Depreciation leyi hlengeletiwaka
Net book value
Ndhawu/xiyimo

Schedule 4: Ku Hala ka Vayoxeri

Lereni vayoxeri hinkwavo
Timali leyi yoxeriweke
Malembe ya debt (namuntlha, 30 masiku, 60 masiku, 90+ masiku)

Schedule 5: Xikombiso xa Procurement

Swilo swo rengiweke swo nkaka eka lembe
Ndlela ya procurement leyi tirhisiweke (quotes, tenders)
Mavito ya va rengisi na timali

Tinhlamuselo:

Sirhelelani maschedulu hinkwavo a reconcile eka ti statement ta timali ta nkoka
Katsani swikongomelo swo lulamisekaka eka xikongomelo xa audit
Sirhelelani matsalwa ya ku seketela (ti invoice, tireceipt, tikontraka)

Ku Hetisa Xiyenge Un’we na Un’we: Tinhlamuselo ta Step-by-Step

Step 1: Hlengeletani Tirekhodo Ta Timali Hinkwato

Ngati ku sungula, hlengeletani matsalwa hinkwavo lava lavaka:

Ti statement ta bangi eka ti account hinkwato (lembe hinkwaro)
Ti invoice hinkwato na tireceipt (hi mintlawa)
Tivawucha ta ku phata na matsalwa ya ku pfumela
Rejista ya swixangu
Tirekhodo ta ku hlengeleta timali
Matsalwa ya budget
Ti statement ta timali ta lembe ra khale (eka ku hambanisa)

Step 2: Reconcilelani Ti Account ta Bangi

Reconcilelani ti account hinkwato ta bangi hi n’weti (swi fanela ku endliwa exikarhini ka lembe)
Sirhelelani timali hinkwato ti tsariwe
Tivisani na rivalisani swilo leswi nga fani
Kumeni milungulo ya ku neta ka bangi loko muauditor a lava

Step 3: Akani Ku Kuma Mali na Ku Tirhisa

Langutani timali hinkwato na akani hi ku ya eka chart of accounts
Sirhelelani ku aka hi ku tshembeka exikarhini ka lembe
Akani swilo swo fana hi nkarhi wun’we
Tivisani na hlamuselani swilo swo nga riki xikolo

Step 4: Balani Value ya Swixangu

Lulamisani rejista ya swixangu hi swilo swo rengiweke switnhwa na ku rengisiwa
Balani depreciation eka swixangu hinkwato ta fixed
Netelani ku kona ka swixangu hi ku languta hi miri
Sirhelelani value ya swixangu yi lulamiseka na yi seketelaka

Step 5: Balani Swiyimo

Lereni vayoxeri hinkwavo lava salaka
Katsani swilo leswi laviwaka (utilities, timali)
Balani swilo leswi laviwaka
Sirhelelani swiyimo hinkwato swi tsariwe

Step 6: Lungiselelani Ti Statement ta Timali

Tirhisani vusopfi bya template byi nga henhla
Sirhelelani mimpumulo hinkwayo yi ntiyiso na yi reconcile
Bumabumerani exikarhi ka ti statement (balance sheet, income statement, cash flow)
Katsani swilo hinkwavo leswi laviwaka

Step 7: Tsalani Manota na Mimbexo

Hlamuselani timali to nkaka
Hlamuselani tipolicy ta accounting
Kombisani swihlawulekisi
Nyikani xiyenge eka swi hambana

Step 8: Langutani na Netelani

Langutani mibalango hinkwayo
Netelani mimpumulo hinkwayo yi reconcile
Langutani ku hetiseka
Sirhelelani compliance na SASA na swilo leswi laviwaka eka province

Tinhlamuselo ta Ku Lungiselela Audit

Ku lungiselela audit ya lembe emahlweni ku sirhelela maendlelo yo lula na ku hunguta timali ta audit. Landzelani tinhlamuselo leti:

Sungulani Emahlweni

Sungulani ku lungiselela audit tinyanga ta 2–3 ngati lembe ri nga heteleli
Hetisani reconciliation ya n’weti exikarhini ka lembe
Tsalani matsalwa hinkwavo hi maendlelo loko timali yi endliwa
Mi nga siyi hinkwaswo ku fikelela ku hetelela

Akani Matsalwa

Sirhelelani fayili leti hetelaka ta ti invoice, tireceipt, na matsalwa ya ku seketela
Akani matsalwa hi nkarhi na hi mintlawa
Sirhelelani timali hinkwato yi na ku pfumela ko lulamisekaka
Sirhelelani timinete ta tihlangano ta SGB na komiti ya timali hinkwato

Hetisani Reconciliation

Reconcilelani ti account hinkwato ta bangi hi n’weti
Reconcilelani tirekhodo ta ku hlengeleta timali hi nkarhi
Reconcilelani rejista ya swixangu eka swixangu ya miri
Rivalisani swi hambana hinkwaswo ngati ku audit

Lungiselelani Maschedulu ya Ku Seketela

Lungiselelani maschedulu yo karhi eka swilo swo nkaka
Katsani ku hlayiya ka malembe eka vayoxeri na vayoxeri
Nyikani ku hambanisa budget na ntiyiso
Lungiselelani xikombiso xa procurement

Vuxanani na Muauditor

Sungulani vuxaka na muauditor emahlweni (bookani emahlweni)
Nyikani muauditor ku kuma tirekhodo
Pindulani tibutiso ta muauditor hi ku hatlisa
Handlelani mimpumulo ya audit hi ku hatlisa

Swiphiqo Swo Tivaka Swo Fanele ku Rivaliwa

Matsalwa yo pfumalaka: Sirhelelani timali hinkwato yi na ti invoice kumbe tireceipt ta ku seketela
Ti account ta nga reconcileki: Hetisani reconciliation hinkwavo ngati ku audit
Tirekhodo to nga hetisi: Sirhelelani tirekhodo leti hetelaka exikarhini ka lembe
Timali ta nga pfumaleriwi: Sirhelelani timali hinkwato yi na ku pfumela ko lulamisekaka
Vutshunguri byo biha bya swixangu: Sirhelelani rejista ya swixangu ya ntiyiso na netelani swixangu swi kona

Eka xigayidi xo katsaka eka vutshunguri bya timali bya SGB, langutani Xigayidi xa Vutshunguri bya Timali bya SGB, lexi katsaka budgeting, ku veka timali, procurement, na compliance hi xikongomelo.

Ku Tirhisa Theknoloji ku Lulamisana Tirepoto ya Timali

Ku lungiselela tirepoto ta timali hi manual swi dya nkarhi na swi nga na swihoxo. Sisteme ta vutshunguri bya xikolo ta namuntlha ti automate xiyenge xo tala xa maendlelo ya tirepoto ya timali, ti endla ti statement ta ntiyiso hi automate ku suka eka tirekhodo ta timali.

Mihlovo ya tirepoto ya timali ya automate:

Ntiyiso: Mibalango ya automate yi susa swihoxo
Ku tirha: Tirepoto ti endliwa exikarhini ka mintsengo ku tlula masiku
Compliance: Ti template ta built-in ti sirhelela compliance ya SASA
Ku vonakala: Vutivi bya timali bya nkarhi wa ntiyiso byi kotekaka eka SGB
Ku lungiselela audit: Audit trail ya ntiyiso ya timali hinkwayo

Software ya vutshunguri bya xikolo yi koti ku endla tirepoto ta timali ku suka eka ku hlengeleta timali, ku landzelela ku tirhisa, na vutshunguri bya swixangu. Sisteme leti endlaka ti income statement, balance sheet, ti statement ta cash flow, na maschedulu ya ku seketela swi pfuna SGB ku rhumela tirepoto ta ntiyiso, leti fambisakaka hi vutshunguri lo pfumalaka, na ti pfumela tirepoto ku endliwa hi nkarhi wun’we na wun’we eka ku languta hi nkarhi.

Maendlelo Yo Lulaka eka Tirepoto ya Timali ya SGB

Landzelani maendlelo lawa ku sirhelela tirepoto ya timali yo tirhaka:

Sirhelelani tirekhodo exikarhini ka lembe: Mi nga rivali ku fikelela ku hetelela ka lembe ku aka tirekhodo
Reconcilelani hi nkarhi: Hetisani reconciliation ya bangi hi n’weti
Tirhisani ku aka ko tshembekaka: Tirhisani chart of accounts hi ku tshembeka
Tsalani hinkwaswo: Sirhelelani matsalwa ya ku seketela leti hetelaka
Langutani hi nkarhi: Endleni ku languta ka timali hi n’weti na hi quarter
Lavani ku pfumela ka professional: Sungulani vuxaka na va accountant kumbe va auditor eka swilo swo dya xiphiqo
Tirhisani theknoloji: Tirhisani software ya timali ku automate maendlelo
Dyondzisani vamemberi va SGB: Sirhelelani komiti ya timali yi twisisa ti statement ta timali

Xikombiso

Template ya tirepoto ya timali ya SGB ya ntiyiso leyi fambisana na swilo leswi laviwaka eka SASA yi nkoka eka compliance na ku vonakala. Vusopfi bya template lebyi byi katsa swilo leswi laviwaka: balance sheet, income statement, cash flow statement, manota, na maschedulu ya ku seketela. Hi ku landzela tinhlamuselo ta step-by-step, ku sirhelela tirekhodo leti hetelaka exikarhini ka lembe, na ku lungiselela audit emahlweni, SGB yi koti ku rhumela tirepoto ta timali leti fambisakaka leti kombisaka vutshunguri bya timali byo tiyiselekaka.

Xikombiso:

SASA Section 41 yi lava SGB ku lungiselela ti statement ta timali ta lembe
Vusopfi bya template byi fanela ku katsa balance sheet, income statement, cash flow statement, manota, na maschedulu
Matsalwa yo hetelaka yi nkoka eka ku lungiselela audit
Reconciliation ya nkarhi exikarhini ka lembe yi lulamisana tirepoto ya ku hetelela ka lembe
Theknoloji yi koti ku automate tirepoto ya timali na ku hunguta swihoxo
Ku lungiselela emahlweni ku pfuna audit ku famba hi ku lula

Ku endla tirepoto ta timali ya SGB ku suka eka ku hlengeleta timali na data ya ku tirhisa eka xiyenge xin’we, na ku sirhelela timali ya xikolo ya wena na tirepoto yi tshama yi fambisaka, langutani ndlela Fundisa yi seketelaka tirepoto ya timali ya SGB eka tikolo ta Afrika-Dzonga.

Tibutiso leti Vutisiwaka Hinkwako

Siku ra ku hetela ra ku rhumela tirepoto ta timali ta lembe ya SGB yi yini?

SGB yi fanela ku rhumela ti statement ta timali ta lembe eka dipatimenti ya dyondzo ya province exikarhini ka tinyanga ta 6 ta ku hetelela ka lembe ra timali. Eka tikolo leti na lembe ra December, tirepoto ngopfu ti laviwa ku fikelela 30 June lembe leri landzelaka. Masiku ya ku hetela ya hambana hi province, kutani langutani swilo leswi laviwaka eka dipatimenti ya dyondzo ya province ya wena. Tiprovince tin’wana ti lava ku rhumela ku hatlisa, na ku rhumela ku late swi nga vanga timali ta ku rivala kumbe ku nghena ka province. SGB yi fanela ku languta ku hetisa ti statement na audit emahlweni ka siku ra ku hetela ku pfumela nkarhi wo languta na ku lulamisa.

Xikolo xi endla yini loko tirepoto ya timali ya SGB yi kombisa deficit?

Loko tirepoto ya timali ya SGB yi kombisa deficit (ku tirhisa ku tlula ku kuma mali), SGB yi fanela ku hlamusela deficit eka manota eka ti statement ta timali na ku endla maendlelo ya ku handlela. Mimbexo yo tivaka yi katsa ku hlengeleta timali ko pfumalaka ku tlula leswi ehleketeriweke, swilo swo nga rivaliwanga, kumbe ku tlula budget. SGB yi fanela: ku hlamusela mimbexo ya deficit, ku kombisa mastep lama endliweke ku handlela, ku endla maendlelo ya ku buya (yi nga katsa ku engetela timali, ku hunguta timali, kumbe fundraising), na ku rhumela maendlelo eka dipatimenti ya dyondzo ya province. Deficit ya ku tshembeka yi nga vanga ku nghena ka province, kutani SGB yi fanela ku handlela deficit hi ku hatlisa na hi ku vonakala.

SGB yi koti ku lungiselela tirepoto ta timali hi cash basis accounting?

Tidipatimenti to tala ta dyondzo ta province ti lava SGB ku lungiselela ti statement ta timali hi accrual basis accounting (ku tivisa ku kuma mali loko ku kumiwa na swilo swa ku tirhisa loko swi endliwa, hambi na xikalo xa cash). Kambe, tikolo to pfumalaka ti nga pfumeleriwa ku tirhisa cash basis accounting—langutani swilo leswi laviwaka eka province ya wena. Accrual basis yi nyika xikombiso xo lulamisekaka xa xiyimo xa timali na ku tirha, yi fambisana na GRAP, na ngopfu yi rhandziwa hi va auditor. SGB yi fanela ku vuxana na muauditor wa yona kumbe dipatimenti ya dyondzo ya province ku neta xiseko lexi laviwaka eka xikolo xa yona.

Matsalwa ya ku seketela lawa fanelaka ku sirhelelwa ni tirepoto ta timali ya SGB yi yini?

SGB yi fanela ku sirhelela matsalwa ya ku seketela yo hetelaka eka timali hinkwayo eka tirepoto ta timali. Matsalwa lama laviwaka swi katsa ti statement ta bangi eka ti account hinkwato, ti invoice na tireceipt eka ku tirhisa hinkwayo, matsalwa ya ku pfumela ku phata, tirekhodo ta ku hlengeleta timali na tiapplication ta ku rivaliwa, rejista ya swixangu na matsalwa ya ku renga, matsalwa ya procurement (quotes, tenders, tikontraka), timinete ta tihlangano ta SGB na komiti ya timali, tibudget na ku hambanisa, na ti statement ta timali ta lembe ra khale na tirepoto ta audit. Matsalwa ya fanela ku akaniwa hi maendlelo na ku sirhelelwa malembe yo tala ka 7 tanihi leswi laviwaka eka SASA. Endleni matsalwa ya kotekaka eka va auditor na vatirhi va dipatimenti ya dyondzo ya province loko va lava.