Isikhokelo soLawulo lweeMali lwe-SGB ezikoleni zaseMzantsi

Abarhwebi be-SGB neekomiti zeemali badla ngokulwa ukuze balinganise iibajeti zonyaka, ukumisela iindleko, urhwebo, nokulandela uSASA kwaye bagcine amarekhodi acacile baze balungiselele uviwo. UMthetho wezikolo zaseMzantsi Afrika (SASA) unika iimfanelo ezininzi zeemali kwiimeko zoLawulo lwezikolo, yaye ukungaphumeleli kungakhokelela ekufumaneni uviwo, ukungenelela kwephondo, okanye ukulahlekelwa yithemba labazali.

Esi sikhokelo soLawulo lweeMali lwe-SGB siquka imisebenzi ngaphantsi kweSASA IiSeko 36–43: indlela yokuzisa iibajeti zonyaka, ukumisela iindleko zesikole ngaphakathi kwemida yomthetho, ukuphatha urhwebo, ukulungisa iingxelo zeemali, ukuqhuba uviwo, nokuhlala ulandela. Nokuba ungumama we-SGB osandula ukunyulwa okanye umrhwebi onamava, amacandelo angezantsi akunika uhlaka olucacile neenyathelo eziyinyaniso. Sahlula-hlula indima yekomiti yeemali nomrhwebi, sichaza izidingo zeSASA ngolwimi olucacile, size sibandakanye iithebula nemizekelo ukuze i-SGB yakho iphathe iimali zesikole ngendlela ephumelelayo.

Yintoni uLawulo lweeMali lwe-SGB?

ULawulo lweeMali lwe-SGB luchaza inkqubo ebanzi yokuceba, ukuphatha, nokubika iimali zesikole ekufuneka iimeko zoLawulo lwezikolo zisebenzise ngaphantsi koMthetho wezikolo zaseMzantsi Afrika. USASA unika ama-SGB iziphumo ezininzi kwiimali zesikole ngelixa ebeka izidingo zokuziphendulela eziqinile ukuze iimali zomphakathi ziphatheke ngokucacile nangokuzimela.

Imigaqo esisiseko yoLawulo lweeMali lwe-SGB:

Ukuvezwa: Zonke iziqunto zeemali kufuneka zibhalwe zize zifikeleleke kubazali, abasebenzi, nabarhulumente bemfundo
Ukuziphendulela: Ama-SGB asemthethweni axabisekile kuzo zonke iziqunto zeemali kwaye kufuneka aphendule kumphathi wezemfundo wephondo
Ukulandela: Iindlela zeemali kufuneka zihambelane neSASA, imithetho yephondo, neengcebiso zeTreyari yoLonke
Ukuzimela: Iibajeti kufuneka ziqinisekise ukuba isikole singasebenza ngendlela ephumelelayo kwaye sigcine uxolo lweeemali
Ukusebenza ngokufanelekileyo: Izibonelelo kufuneka zisetyenziswe ngendlela ephumelelayo ukuze kuxhaswe ukufundisa nokufunda

Ama-SGB aphatha iintlobo ezimbini eziphambili zeemali:

Imali yeSizwe: Ikwabiwa ukusuka kumphathi wezemfundo wephondo (abasebenzi, izakhiwo, izixhobo zokuxhasa abafundi)
Imali evela esikoleni: Iindleko zesikole, ukukhuthaza imali, iimfuyo, nezinye imithombo yemali

Zombini iintlobo zeemali zifuna ukuphathwa ngononophelo, ukugcina amarekhodi anembile, nokubika rhoqo ukuze kulandelwe nokuvezwa.

Uhlaka lwoMthetho: iSASA IiSeko 36–43

UMthetho wezikolo zaseMzantsi Afrika (UMthetho 84 wo-1996) usungula isiseko somthetho soLawulo lweeMali lwe-SGB. Ukuqonda ezi seko kubalulekile ukuze kulandelwe.

Iseko 36: Imisebenzi yeemeko zoLawulo

ISeko 36 ichaza imisebenzi ejikeleleneyo yama-SGB, kuquka iimfanelo zeemali. Ama-SGB kufuneka:

Khuthaze amava amantle esikole: Iziqunto zeemali kufuneka zibeke phambili imfundo yabafundi
Xhase othishanhloko: Sebenza ngokubambisana nolawulo lwesikole ekucebeni iimali
Zise iimigaqo yesikole: Zidale iimigaqo zeemali ezihambelana nezidingo zeSASA
Phathe impahla yesikole: Phatha izixhobo nezinto zesikole ngokuzimela
Lawule iimali zesikole: Sebenzisa uqeqesho kuzo zonke imali ezingenayo neyephumayo

Iseko 37: Imisebenzi yeemeko zoLawulo zezikolo zikarhulumente

ISeko 37 icacisa imisebenzi eongezelelweyo kuma-SGB ezikolo zikarhulumente:

Cebisa iindleko zesikole: Cebisa iindleko zesikole zonyaka (ngokuvumelwa yiphondo)
Phatha iimali zesikole: Phatha yonke imali evela esikoleni neyephumayo
Gcina impahla yesikole: Yila uyilo-lwabiwo-mali lokulungisa, ukugcina, nokuphucula
Thumela iingxelo zeemali: Nika iingxelo zeemali zonyaka kumphathi wezemfundo wephondo

Iseko 38: Imisebenzi yeemeko zoLawulo zezikolo ezizimeleyo

Ama-SGB ezikolo ezizimeleyo aneemfanelo ezifanayo kodwa asebenza ngaphantsi kwemodeli zokuxhasa ezahlukeneyo, ethembele ikakhulu kwiindleko zesikole nemali yangasese.

Iseko 39: Ukuxabiseka kwemeko zoLawulo

ISeko 39 isungula ukuba amalungu e-SGB awaxabiseki ngokwabo ngamatyala esikole ngaphandle kokuba benze ngokunganaki okanye ngobuqhetseba. Nangona kunjalo, ama-SGB kufuneka agcine ukuphathwa okufanelekileyo kweemali ukuze kukhuselwe amalungu kwaye kuqinisekiswe ukuphathwa okuzimela.

Iseko 40: Iimali zezikolo

ISeko 40 sifuna ama-SGB ukuba:

Vule i-akhawunti yebhanki: Gcina i-akhawunti yebhanki eyodwa yeemali zesikole
Gcina amarekhodi afanelekileyo: Gcina amarekhodi zeemali anembile neenkcukacha
Quba umrhwebi: Chonga umntu ofanelekileyo ukuze aphathe iimali zemihla ngemihla
Lungisa iibajeti zonyaka: Zise aze uvume iibajeti zonyaka phambi kokuqala kweminyaka nganye yemali

Iseko 41: Amarekhodi eemali neengxelo

ISeko 41 iyalela ama-SGB ukuba:

Gcina amarekhodi eemali: Gcina amarekhodi aneenkcukacha zazo zonke imali ezingenayo neyephumayo
Lungisa iingxelo zeemali zonyaka: Velise iingxelo zeemali ezipheleleyo
Thumela iingxelo kumphathi: Nika iingxelo zeemali kumphathi wezemfundo wephondo minyaka ngaminyaka
Yenza iingxelo zifikeleleke: Vumela abazali nabasebenzi ukuba bafikelele kwiingxelo zeemali xa becelwa

Iseko 42: Uviwo lweengxelo zeemali

ISeko 42 sifuna ukuba:

Uviwo lonyaka: Iingxelo zeemali kufuneka ziviwe minyaka ngaminyaka ngumviwo obhalisiweyo
Iingxelo zoviwo: Iingxelo zoviwo kufuneka zithunyelwe kumphathi wezemfundo wephondo
Phendula ekufumaneni koviwo: Ama-SGB kufuneka aphendule imibuzo yoviwo aze asebenzise iingcebiso

Iseko 43: Iindleko zesikole

ISeko 43 ilawula ukumisela iindleko zesikole:

Ukumisela iindleko: Ama-SGB acebisa iindleko zesikole, ngokuvumelwa yiphondo
Ukukhululwa kweendleko: Izikolo kufuneka zikhulule abazali abafanelekileyo (ngokusekelwe kumda wemivuzo)
Ukuqokelela iindleko: Izikolo zinokuthatha isenzo esemthethweni ukuze zibuyisele iindleko ezingahlawulwanga (ngemida)
Imigaqo yeendleko: Izikolo kufuneka zise imigaqo yeendleko ezi cacile zize zizixelele abazali

Ukuqonda ezi seko kuyanceda ama-SGB ukuba bahambe ngokulungileyo kwiimfanelo zabo zeemali kwaye bagcine ukulandela umthetho welizwe.

Indima yeKomiti yeemali ye-SGB

Ama-SGB amaninzi asungula ikomiti yeemali ukuze iphathe ucebo lweeemali oluneenkcukacha noluqeqesho. Nangona singengomthetho ngaphantsi kweSASA, iikomiti zeemali zicebisa kakhulu ukuphathwa kweemali okuphumelelayo.

Ukudityanwa kweKomiti yeemali

Iikomiti zeemali ngokuthi ziquke:

Umrhwebi we-SGB: Ngokuthi uyintloko yekomiti
Othishanhloko: Unika umongo wokusebenza nokungena kwebajeti
USihlalo we-SGB: Uqinisekisa ukuhambelana neziqunto ze-SGB
Elinye okanye amalungu amabini e-SGB: Eza nemibono ehlukeneyo
Umphathi weemali wesikole: Unika inkxaso yolawulo (ukuba ikho)

Okulungileyo: Faka ubuncinci ilungu elinye elinobuchule beemali (uMrhwebi wezimali, umgcini-zincwadi, okanye umphathi webhizinisi) ukuze kuqinisekiswe uqeqesho lobuchule.

Imisebenzi yeKomiti yeemali

Ikomiti yeemali yenza imisebenzi emibalaseleyo emininzi:

Ukuzisa iBajeti: Iyila iibajeti zonyaka ukuze zivunywe yi-SGB
Ukuqapha iimali: Ijonga iingxelo zeemali zonyanga ngonyanga ize ikhonze ukungafani
Uqeqesho lweRhwebo: Ijonga ukuthenga okukhulu ize iqinisekise ukulandela imigaqo yorhwebo
Ukumisela iindleko: Izisa izicelo zeendleko zesikole ngokusekelwe kwizidingo zebajeti
Ukulungiselela uviwo: Ixhumanisa iinkqubo zoviwo zonyaka ize iphendule imibuzo
Ukuzisa imigaqo: Iyila imigaqo zeemali (urhwebo, ukukhululwa kweendleko, ukukhuthaza imali)
Ukuphatha ubungozi: Ikhonza ubungozi beemali ize icebise ukuphathwa

Iintlanganiso zeKomiti yeemali

Iikomiti zeemali kufuneka zihlangane:

Ngenyanga: Phakathi neminyaka yokufunda ukuze zijonge ukusebenza kweemali
Okwesiqingatha: Ukuze zijonge iibajeti ngokunzulu nokuhlalutya ukungafani
Minyaka ngaminyaka: Ukuze zizise iibajeti zize zilungiselele uviwo

Zonke iintlanganiso zeekomiti zeemali kufuneka zibhalwe, yaye iingcebiso kufuneka zethulwe ku-SGB epheleleyo ukuze zivunywe.

Indima yoMrhwebi we-SGB

UMrhwebi we-SGB ngumphathi weemali ophambili oxabisekileyo kukuphathwa kweemali zemihla ngemihla. Le ndima ifuna ukufunda iimali, uninzi lwemico, nokuzinikela ekuvezweni.

Iimfanelo zoMrhwebi

Iimfanelo zoMrhwebi ziquka:

Ukugcina amarekhodi eemali: Ugcina amarekhodi anembile zazo zonke imali ezingenayo neyephumayo
Ukuphatha i-akhawunti yebhanki: Uqapha ii-akhawunti zebhanki, uyalinganisa iingxelo, aze avume iintlawulo
Ukulungisa iBajeti: Sebenza nekomiti yeemali ukuze zise iibajeti zonyaka
Ukubika iimali: Ilungisa iingxelo zeemali zonyanga ngonyanga ze-SGB nekomiti yeemali
Ukuphatha ukugeleza kwemali: Iqinisekisa ukuba isikole sinemali eyaneleyo ukuze idibane neemfanelo
Ukuvuma iintlawulo: Ijonga ize ivume iintlawulo (ngaphakathi kwemida emiselwe yi-SGB)
Ukuxhumanisa uviwo: Isebenza nabaviwo ukuze inikeze inkcukacha ize iphendule imibuzo
Ukunxibelelana nabazali: Ichaza izinto zeemali kubazali kwiintlanganiso ze-SGB

Iziqu zoMrhwebi

Nangona iSASA ingacacisi iziqu ezisemthethweni, abarhwebi abasebenzayo ngokuthi banayo:

Ukufunda iimali: Ukuqonda imigaqo esisiseko yeenkontabili
Uninzi lwemico: Ukukwazi ukubona amaphutha nokungahambelani
Ubuqotho: Ukuzinikela ekuphathweni kweemali ngokucacile nangokwasemthethweni
Ixesha elikhoyo: Ukukwazi ukuzinikela amahora ambalwa ngeveki kwimisebenzi yeemali
Amakhono okunxibelelana: Ukukwazi ukuchaza izinto zeemali kwabangengabo abarhwebi

Okubalulekileyo: Abarhwebi abafanele bangabi nolawulo oluphela lweemali. Ama-SGB kufuneka asebenzise ukwahlulwa kwemisebenzi (umz., abantu abahlukeneyo bavuma iintlawulo, babhale amashishini, balinganise iingxelo zebhanki) ukuze kuvinjwe ubuqhetseba namaphutha.

Ukuxhasa uMrhwebi

Ama-SGB kufuneka axhase abarhwebi ngoku:

Ukunika uqeqesho: Nika uqeqesho lokuphatha iimali okanye ukufikelela kwezibonelelo
Ukwaba inkxaso yolawulo: Yabela umsebenzi wolawulo ukuze uphathe ukungena kwedatha yemihla ngemihla
Ukusebenzisa isoftware yeemali: Tshiya imali kwisoftware yokuphatha iimali zesikole ukuze kwenziwe ngokuzenzekelayo ukugcina amarekhodi
Ukusungula imigaqo e cacile: Zidale imigaqo zeemali ezi cacile ukuze zikhokele ukuthabatha iziqunto
Ukujonga rhoqo: Qhuba ukuphonononga rhoqo ukuze kuqinisekiswe ukuba ukuphathwa kweemali kusebenza

Inkqubo yoLwabiwo-mali lonyaka

Ukwabiwa-mali kwonyaka sisiseko soLawulo lweeMali lwe-SGB oluphumelelayo. Ibajeti ehlotywe kakuhle iqinisekisa ukuba isikole singasebenza ngendlela ephumelelayo kwaye sigcine uxolo lweeemali.

Ixesha lokuZisa iBajeti

Ama-SGB kufuneka alandele eli xesha ukuze zise ibajeti yonyaka:

Inyanga	Umsebenzi
Agasti	Jonga ukusebenza kwebajeti yonyaka odlulileyo ize ikhonze iindlela
Septemba	Qoqa ingeno kwimicimbi (ezemfundo, ezemidlalo, ukugcina)
Oktobha	Ikomiti yeemali iyila ibajeti yokuqala
Novemba	I-SGB ijonga ize ivume ibajeti
Disemba	Thumela ibajeti kumphathi wezemfundo wephondo (ukuba kuyimfuneko)
Januwari	Yenza ibajeti isebenze ngonyaka omtsha weemali

Iinxenye zeBajeti

Ibajeti yesikole ebanzi iquka:

1. Uqikelelo lweMali eNgenayo

Imali yeSizwe:

Ukwabiwa kwabasebenzi (imivuzo, iinzuzo)
Iimbonelelo zezakhiwo
Ukwabiwa kwezixhobo zokuxhasa abafundi
Imali yeprogram yokondla (ukuba isebenza)

Imali evela esikoleni:

Iindleko zesikole (eziqikelelwe ngokusekelwe kubhaliso namanani okuqokelelwa)
Imisebenzi yokukhuthaza imali
Iimfuyo neenkxaso
Imali yenzala
Enye imali (irenti, imicimbi, njl.)

2. Uqikelelo lweMali ePhumayo

Iindleko zabasebenzi:

Iindawo zokufundisa ezingezelelweyo (ukuba isikole siyaxhasa)
Imivuzo yabasebenzi abanxilayo
Ukukhula kobuchule
Iinzuzo zabasebenzi

Iindleko zokusebenza:

Izixhobo (ombane, amanzi, inkunkuma)
Ukugcina nokulungisa
Ukucoca nokhuseleko
Inshorensi
Unxibelelwano (ucingo, i-intanethi)

Iindleko zemfundo:

Izixhobo nemithombo yokufunda
Iincwadi zomtapo weencwadi nezibonelelo
Izixhobo zemidlalo
Ubuchwepheshe (iikhompyuta, isoftware, ukugcina)
Imisebenzi yangaphandle

Iindleko zolawulo:

Izixhobo zofisi
Ukuphatha iimali (iindleko zoviwo, isoftware)
Iindleko zomthetho nezobuchule
Iindleko zebhanki

Imali yezixhobo:

Ukuphucula izakhiwo
Ukuthenga izixhobo
Ukuphucula ubuchwepheshe

Inkqubo yoZiso lweBajeti

Inyathelo 1: Jonga Unyaka Odlulileyo

Hlalutya imali ezingenayo neyephumayo yangenyaka odlulileyo ukuze ikhonze:

Iindlela (iindleko ezinyukayo, ukwehla kokuqokelelwa kweendleko)
Ukungafani (ibajeti vs eyinyaniso)
Amacandelo adinga ukulungiswa

Inyathelo 2: Qoqa Ingono

Bonisana na:

Othishanhloko: Iimfuno zokusebenza neziphambili
Abaphathi bezicandelo: Izidingo ezikhethekileyo kwisifundo
Abalungisi bemidlalo namasiko: Iibajeti zemisebenzi yangaphandle
Abasebenzi bokugcina: Izidingo zezakhiwo nokugcina

Inyathelo 3: Qikelela imali eNgenayo

Qikelela imali ezingenayo ngokusekelwe ku:

Uqikelelo lwebhaliso: Inani labafundi abalindelweyo ngonyaka
Amanani okuqokelelwa kweendleko: Amaphesenti omlando okuqokelelwa (ngokuthi 85–95%)
Imali yeSizwe: Ukwabiwa kwephondo (ukuba kwaziwayo)
Amandla okukhuthaza imali: Iinjongo eziyinyaniso ngokusekelwe kwiminyaka edlulileyo

Inyathelo 4: Yabela imali ePhumayo

Beka phambili imali ephumayo ngokusekelwe ku:

Iimfanelo zomthetho: Izinto ekufuneka zihlawulwe (izixhobo, imivuzo, inshorensi)
Iimfuno zemfundo: Izinto ezixhasa ngqo ukufundisa nokufunda
Izidingo zokugcina: Ukulungisa okubalulekileyo nokugcina
Iinjongo zicebo: Ukuphucula ixesha elide oluhambelana necebo lokukhula kwesikole

Inyathelo 5: Linganisa iBajeti

Qinisekisa ukuba ityebi leqikelelo lwemali ezingenayo lilingana okanye lidlule ityebi leqikelelo lwemali ephumayo. Ukuba kukho ukusilela:

Yandisa imali ezingenayo: Nyusa iindleko zesikole (ngaphakathi kwemida yomthetho), yandisa ukukhuthaza imali
Hlisa imali ephumayo: Susa izinto ezingabalulekanga, libazisa amaphrojekthi ezixhobo
Funa imali eongezelelweyo: Cela iimbonelelo, funa iinkxaso

Inyathelo 6: Yethula ku-SGB

Ikomiti yeemali yethula ibajeti yokuqala ku-SGB epheleleyo nge:

Isishwankathelo semali ezingenayo neyephumayo
Inkcazo yezinto eziphambili
Ukuqhathanisa nonyaka odlulileyo
Iingcinga nobungozi

Inyathelo 7: Vuma uze Uthumele

I-SGB ivuma ibajeti (ingafuna ukubonisana nabazali ngonyuko lweendleko). Thumela kumphathi wezemfundo wephondo ukuba kuyimfuneko ngemithetho yephondo.

Ukuqapha nokuLawula iBajeti

Xa ibajeti isivunywe, ama-SGB kufuneka aqaphe ukusebenza rhoqo:

Ukuphonononga kwenyanga:

Qhathanisa imali ezingenayo neyephumayo eyinyaniso neebajeti
Khonza ukungafani okubalulekileyo
Lungisa ukuchitha ukuba kuyimfuneko
Bika ku-SGB ngokusebenza kweemali

Ukuphonononga kwesiqingatha:

Uhlalutyo lweengcaciso lokungafani
Qikelela indawo yokuphela konyaka
Khonza iindlela ezidinga isenzo
Hlela ibajeti ukuba izimo zitshintsha ngokubalulekileyo

Ukuphonononga kokuphela konyaka:

Qhathanisa iziphumo zokugqibela neebajeti
Hlalutya ukungafani
Sebenzisa ukuqonda ukuze ulwaze ibajeti yonyaka olandelayo

Ukumisela nokuPhatha iindleko zezikole

Iindleko zesikole ngumthombo wemali obalulekileyo kwizikolo ezininzi zikarhulumente. Ama-SGB kufuneka amise iindleko ngokuzimela, aqinisekise ukuqokelelwa okulinganayo, aze alandele izidingo zokukhululwa.

Uhlaka lwoMthetho lweendleko zezikole

ISeko 43 seSASA nemithetho yephondo ilawula ukumisela iindleko zesikole:

Izidingo eziphambili:

Ama-SGB acebisa iindleko zesikole (ngokuvumelwa yiphondo kwezinye iiphondo)
Iindleko kufuneka zibe zingqiqo nokwazi ukuhlawulwa
Izikolo kufuneka zikhulule abazali abafanelekileyo
Imigaqo yeendleko kufuneka ivelele ize ixelelwe abazali

Inkqubo yokumisela iindleko

Inyathelo 1: Bala imali eNgenayo eFunekayo

Misela imali efunekayo evela kwiindleko zesikole ngoku:

Ukubala ityebi leebajeti zeyonke imali ephumayo
Ukususa imali yeSizwe nezinye imithombo yemali
Ukongeza into engaqikelelwanga (ngokuthi 5–10%) ngeendleko ezingalindelwanga

Inyathelo 2: Qikelela uBhaliso

Qikelela inani labafundi abahlawulayo iindleko ngonyaka:

Ubhaliso lwangoku (kubase abafundi abahamba)
Ukungena okulindelweyo okutsha
Cabanga iindlela zomlando

Inyathelo 3: Tshintshalela ukuKhululwa

Qikelela inani labafundi abanokufanelela ukukhululwa kweendleko:

Jonga izicelo zokukhululwa zonyaka odlulileyo
Cabanga izimo zezoqoqosho emphakathini wesikole
Sebenzisa ipesenti yokukhululwa kubhaliso

Inyathelo 4: Bala inani leendleko

Yahlula imali efunekayo ngenani labafundi abahlawulayo iindleko (ubhaliso olupheleleyo kubase abafundi abakhululiweyo):

Inani leendleko = Imali eFunekayo ÷ (Ubhaliso oluPheleleyo - Abafundi abaKhululiweyo)

Umzekelo:

Imali efunekayo: R2,000,000
Ubhaliso oluPheleleyo: abafundi aba-800
Abafundi abakhululiweyo abalindelweyo: 80 (10%)
Abafundi abahlawulayo iindleko: 720

Inani leendleko = R2,000,000 ÷ 720 = R2,778 ngumfundi ngonyaka

Inyathelo 5: Cabanga ukuKwazi ukuHlawula

Qinisekisa ukuba iindleko ziyafikeleleka emphakathini wesikole:

Qhathanisa neendleko ezikoleni ezifanayo
Cabanga izimo zezoqoqosho zendawo
Nika amacebo okuhlawula kubazali abangakwazi ukuhlawula minyaka ngaminyaka

Inyathelo 6: Yethula kubazali

Yiba nomhlangano nabazali ukuze:

Chaze ibajeti nokubalwa kweendleko
Yethule unyuko lweendleko olucetyiswayo (ukuba lusebenza)
Vumela abazali ukuba babuze imibuzo baze banikeze ingono
Vota ngecebo leendleko (ukuba kuyimfuneko ngemithetho yephondo)

Inyathelo 7: Thumela ukuze kuVunywe

Thumela icebo leendleko kumphathi wezemfundo wephondo ukuba kuyimfuneko. Amanye amaphondo afuna ukuvunywa konyuko lweendleko ngaphezu kwemida ethile.

Istrateji zokuQokelela iindleko zezikole

Ukuqokelelwa kweendleko okuphumelelayo kuqinisekisa ukuba izikolo zifumana imali efunekayo ukuze zisebenze:

Iindlela zokuqokelela:

Intlawulo yonyaka: Isaphulelo sokuhlawula phambili (umz., 5% isaphulelo)
Intlawulo yesiqingatha: Intlawulo ngeenkxaso ezine (enye ngesiqingatha)
Intlawulo yonyanga: Amacebo okuhlawula kubazali abangakwazi ukuhlawula ngesiqingatha
Ii-odolo ze-debit: Ukudaniswa okuzenzekelayo kwonyanga (okuthembekileyo kakhulu)

Okulungileyo kokuqokelela:

Unxibelelwano olucacile: Thumela iingxelo zeendleko rhoqo (zonyanga okanye ngesiqingatha)
Izikumbuzo zokuqala: Khumbuza abazali phambi kwexesha lokuhlawula
Iinketho zokuhlawula: Nika iindlela zokuhlawula ezininzi (i-EFT, imali, i-odolo ye-debit)
UkuLandela: Nxibelelana nabazali abaphosayo iintlawulo ngokukhawuleza
Amacebo okuhlawula: Sebenza nabazali abangakwazi ukuhlawula ukuze misele amacebo afikelelekayo

Isenzo esemthethweni:

Izikolo zinokuthatha isenzo esemthethweni ukuze zibuyisele iindleko ezingahlawulwanga
Nangona kunjalo, iSASA ikhawulela izenzo zokubuyisela (ayikwazi ukuphika ukungena, ayikwazi ukubamba iingxelo)
Cabanga ukusebenza ngendlela efanelekileyo phambi kokulandela isenzo esemthethweni
Zama ukunxibelelana ngokuqala phambi kwecala

Ukuze ufumane iistrateji ezinzulu zokuphucula ukuqokelelwa kweendleko, bona isikhokelo sethu Iistrateji zokuQokelela iindleko zezikole.

Imigaqo yoKuKhululwa kweendleko

USASA ufuna izikolo zikhulule abazali abangakwazi ukuhlawula iindleko. Ama-SGB kufuneka zise imigaqo yokukhululwa ezi cacile.

Imigaqo yokukhululwa:

Imida yemivuzo: Abazali abathola ngaphantsi kwemida yephondo bafanelela ngokuzenzekelayo
Ubunzima beemali: Abazali ababona ubunzima beemali okwexeshana banokufanelela
Abantwana abaninzi: Imindeni enabantwana abaninzi esikoleni inokufumana izaphulelo

Inkqubo yokukhululwa:

Isicelo: Abazali bathumela izicelo zokukhululwa neenkcukacha ezinxulumeneyo
Ukuphonononga: Ikomiti yeemali okanye amalungu e-SGB amisiweyo ajonga izicelo
Isiqunto: I-SGB ivuma okanye yala ukukhululwa ngokusekelwe kwimigaqo
Isaziso: Abazali bafumana isaziso esibhaliweyo seziqunto
Ukukhalaza: Abazali banokukhalaza ukukhululwa okuyalelweyo

Iinkcukacha ezifunekayo:

Ubungqina bemivuzo (iipayslip, iingxelo zebhanki, isifungo ukuba awusebenzi)
Ubungqina beendleko (irenti, izixhobo, iindleko zokunyanga)
Iidokhumenti ze-ID zabazali nabafundi
Naluphi na ulwazi lweemali olunxulumeneyo

Ukuze ufumane isikhokelo esibanzi sokuZisa imigaqo yokukhululwa, bona inqaku yethu Imigaqo yoKuKhululwa kweendleko zezikole.

Urhwebo nokuThenga

Ama-SGB kufuneka aphathe iinkqubo zorhwebo ukuze aqinisekise ixabiso lwemali, ukulandela imithetho, nokuvezwa.

Imigaqo yoRhwebo

Ixabiso lwemali:

Fumana iingxelo eziqhudelanayo zokuthenga okukhulu
Cabanga ityebi leendleko zobunikazi (hayi ngexabiso lokuthenga kuphela)
Hlalutya umgangatho nokuqina

Ukuvezwa:

Bhala zonke iziqunto zorhwebo
Gcina amarekhodi eengxelo neenkcukacha
Bika ukuthenga okukhulu ku-SGB nabazali

Ukulandela:

Landela imithetho yorhwebo yephondo
Landela izidingo zeSASA
Landela iingcebiso zeTreyari yoLonke (zokuthenga okuxhaswa ngurhulumente)

Imida yoRhwebo

Ama-SGB kufuneka amise imida yorhwebo efunayo amazinga okuvunywa ahlukeneyo:

Ixabiso lokuThenga	Ukuvunywa okuFunekayo	Inkqubo
Ngaphantsi kwe-R5,000	Othishanhloko okanye uMrhwebi	Ingxelo enye ivumelekile
R5,000 – R50,000	Ikomiti yeemali	Ubuncinci iingxelo ezibhaliweyo ezi-3
R50,000 – R500,000	I-SGB epheleleyo	Inkqubo yesicelo esisemthethweni
Ngaphezu kwe-R500,000	I-SGB + Ukuvunywa kwePhondo	Inkqubo yesicelo somphakathi

Qaphela: Imida iyahluka ngokwephondo. Hlola iingcebiso zorhwebo zomphathi wakho wezemfundo wephondo.

Inkqubo yoRhwebo

Inyathelo 1: Khonza uFuneko

Bhala isidingo:

Yintoni efunekayo nokutheni
Iinkcukacha okanye izidingo
Ukwabiwa kwebajeti
Ixesha

Inyathelo 2: Fumana iingxelo

Cela iingxelo kubaboneleli abaninzi:

Ubuncinci iingxelo ezi-3 zokuthenga ngaphezu kwemida
Qinisekisa ukuba iingxelo ziyafana (iinkcukacha ezifanayo)
Cela iingxelo ngokubhala
Misela ixesha lokugqibela lokuthumela ingxelo

Inyathelo 3: Hlalutya iingxelo

Qhathanisa iingxelo ngokusekelwe ku:

Ixabiso: Iyonke indleko kuquka i-VAT, ukuhanjiswa, ukufakelela
Umgangatho: Iinkcukacha zomveliso nokuqina
Inkonzo: Ukuthembeka komboneleli, isiqinisekiso, inkxaso emva kokuthengisa
Ukulandela: Idibana neenkcukacha nemithetho

Inyathelo 4: Vuma uThengo

Fumana ukuvunywa ngokwemida yorhwebo:

Bhala isiqunto sokuVunywa
Rekhoda izizathu zokukhetha umboneleli
Faka zonke iingxelo neenkcukacha

Inyathelo 5: Beka i-odolo

Khipha i-odolo yokuthenga okanye umqophiso:

Faka iinkcukacha, ixabiso, imigago yokuhanjiswa
Misela ixesha lokuhanjiswa elicacile
Cacisa imigago yokuhlawula

Inyathelo 6: Fumana uze Uqinisekise

Xa kuhanjiswa:

Qinisekisa ukuba iimpahla/iinkonzo zidibana neenkcukacha
Hlola amanani nomgangatho
Sayina inoti yokuhanjiswa okanye isatifiketi sokwamkela
Bika naziphi na iingxaki okanye ukusilela ngokukhawuleza

Inyathelo 7: Phatha intlawulo

Emva kokuqinisekisa:

Fanisa i-invoyisi ne-odolo yokuthenga nenoti yokuhanjiswa
Vuma intlawulo ngokwemida yokuVunywa
Phatha intlawulo ngaphakathi kwemigago egunyaziweyo
Faka i-invoyisi neenkcukacha ezinxulumeneyo

Iimpazamo zorhwebo eziqhelekileyo zokuBaleka

Ukugqwesa iingxelo: Zama ukuze ufumane iingxelo ezininzi zokuthenga okubalulekileyo
Iinkcukacha ezingalunganga: Gcina amarekhodi apheleleyo zazo zonke iziqunto zorhwebo
Ukungakhathali umgangatho: Ungakhethi inketho ebiza kancane ukuba umgangatho awaneleyo
Ukuvunywa okuSilelayo: Qinisekisa ukuba ukuthenga kuVunywe ngokwemida
Iinkcukacha ezinganeleyo: Chaza ngokucacile izidingo ukuze ufumane iingxelo ezinembile

Izidingo zokuBika iimali

Ama-SGB kufuneka alungise iingxelo zeemali rhoqo ukuze kuvezwe nokuLandelwa. Izidingo zokubika ziyahluka ngokwephondo kodwa ngokuthi ziquka iingxelo zonyanga, zesiqingatha, nezonyaka.

Iingxelo zeemali zonyanga

Iingxelo zonyanga zinika uqeqesho rhoqo lokusebenza kweemali:

Ingxelo yemali eNgenayo:

Imali ezingenayo eyinyaniso vs ibajeti (ngokwesigaba)
Uhlalutyo lokungafani
Amanani okuqokelelwa (kwiindleko zesikole)

Ingxelo yemali ePhumayo:

Imali ephumayo eyinyaniso vs ibajeti (ngokwesigaba)
Uhlalutyo lokungafani
Ukuthenga okukhulu

UkuLinganisa iBhanki:

Ibhalansi yokuqala
Imali ezingenayo efunyenwe
Iintlawulo ezenziweyo
Ibhalansi yokugqibela
UkuLinganisa nengxelo yebhanki

Ingxelo yokuGeleza kwemali:

Indawo yemali
Imali ezingenayo elindelweyo (iintsuku ezi-30 ezizayo)
Iintlawulo ezilindelweyo (iintsuku ezi-30 ezizayo)
Ibhalansi yemali eqikelelweyo

Iingxelo zonyanga kufuneka:

Zilungiswe nguMrhwebi
Zijongwe yiKomiti yeemali
Zethulwe ku-SGB
Zifakelwe ngenjongo zoviwo

Iingxelo zeemali zesiqingatha

Iingxelo zesiqingatha zinika uhlalutyo lweemali olupheleleyo:

Imali eNgenayo neyephumayo ebanzi:

Eyinyaniso yonyaka-ukuya-ku-nyaka vs ibajeti
Uhlalutyo lweengcaciso lokungafani
Uhlalutyo lwendlela

Ibalansi:

Izixhobo (iibhalansi zebhanki, izixhobo, impahla)
Iimfanelo (abakweletwayo, amatyala)
Izixhobo ezingenamatyala

Uqikelelo:

Indawo yokuphela konyaka eqikelelweyo
Ubungozi obukhonziweyo namathuba
Iingcebiso eziyimfuneko

Iingxelo zesiqingatha kufuneka:

Zibe neenkcukacha ezininzi kuneengxelo zonyanga
Ziquke iingcaciso zokungafani
Ziqikelele indawo yokuphela konyaka
Zethulwe kubazali kwiintlanganiso ze-SGB

Iingxelo zeemali zonyaka

Iingxelo zeemali zonyaka ziingxelo ezipheleleyo ezifuneka yiSASA Iseko 41:

Iinxenye:

Ingxelo yeNdawo yeemali (Ibalansi)
- Izixhobo (zangoku nezingengazo)
- Iimfanelo (zangoku nezingengazo)
- Izixhobo ezingenamatyala/equity
Ingxelo yoSebenza kweemali (Ingxelo yemali eNgenayo)
- Imali ezingenayo (ngomthombo)
- Imali ephumayo (ngokwesigaba)
- Isishiyeko okanye ukusilela
Ingxelo yokuGeleza kwemali
- Imisebenzi yokusebenza
- Imisebenzi yokutshiya imali
- Imisebenzi yokuxhasa ngeemali
Amazwana kwiingxelo zeemali
- Imigaqo yeenkontabili
- Amashishini abalulekileyo
- Iimeko ezingaqikelelwanga
- Amashishini amalungu axhumeneyo
Ingxelo yoMviwo
- Uluvo loviwo oluzimeleyo
- Ukufumaneka koviwo neengcebiso

Iingxelo zeemali zonyaka kufuneka:

Zilungiswe ngokweGenerally Recognised Accounting Practice (GRAP) okanye umgangatho ofanayo
Ziviwe ngumviwo obhalisiweyo
Zithunyelwe kumphathi wezemfundo wephondo
Zenziwe zifikeleleke kubazali xa becelwa
Zethulwe kumhlangano woBukumko beBanga (AGM)

Ukuze ufumane itemplate nesisikhokelo esinencukacha, bona iTemplate yeNgxelo yeemali yoNyaka ye-SGB yethu.

Okulungileyo kokuBika iimali

Ukufika ngexesha: Lungisa iingxelo ngokukhawuleza (zonyanga ngaphakathi kweentsuku ezi-10 zokuphela kwenyanga)
Ukunemba: Qinisekisa zonke amanani ize ulinganise neenkcukacha zomthombo
UkuCaca: Sebenzisa iiheadings ezi cacile, iithebula, neengcaciso
Ukuhambisana: Sebenzisa imifumo nezigaba ezihambelanayo kuzo zonke iingxelo
Ukuvezwa: Yenza iingxelo zifikeleleke kubathintekayo
UkuBhala: Gcina inkcukacha esekelayo epheleleyo

Izidingo neenKqubo zoviwo

ISeko 42 seSASA sifuna uviwo lonyaka lweengxelo zeemali zesikole. Ukuqonda izidingo zoviwo kuyaanceda ama-SGB ukuba balungiselele ngendlela ephumelelayo baze baphendule ukufumaneka ngokukhawuleza.

Izidingo zoviwo

Ngubani onokuviwa:

Abaviwo ababhalisiweyo (njengoko kuchaziwe kuMthetho woMsebenzi woViwiso)
Amanye amaphondo avumela abarhwebi bezimali ezikoleni ezincinci (hlola imithetho yephondo)

Yintoni eviwayo:

Iingxelo zeemali zonyaka
Amarekhodi eemali neenkcukacha ezinxulumeneyo
Ukulandela iSASA nemithetho yephondo
Ukuphathwa kwangaphakathi neenkqubo zokuphatha iimali

Xa uviwo lwenzeka:

Minyaka ngaminyaka, emva kokuphela kweminyaka yemali
Ngokuthi ngaphakathi kweenyanga ezi-6 zokuphela konyaka
Amanye amaphondo afuna uviwo lwexeshana (hlola izidingo zephondo)

Inkqubo yoviwo

Inyathelo 1: Khetha uMviwo

Ama-SGB kufuneka:

Fumane iingxelo kubaviwo ababhalisiweyo aba-2–3
Cabanga amava noviwo lwezikolo
Hlola iingcombolo ezikoleni ezinye
Qinisekisa ukuzimela (umviwo akufanele abe neengxabano)

Inyathelo 2: Lungiselela uviwo

Phambi koviwo, lungiselela:

Amarekhodi eemali apheleleyo (imali ezingenayo, ephumayo, iingxelo zebhanki)
Inkcukacha esekelayo (ii-invoyisi, iirisipti, imiqophiso)
Amaminithi eentlanganiso ze-SGB nekomiti yeemali
Iibajeti neengxelo zeemali
Iirejista zezixhobo
Amarekhodi okukhululwa kweendleko

Inyathelo 3: Umsebenzi woviwo

Ngexesha loviwo:

Umviwo ujonga amarekhodi eemali neenkcukacha
Umviwo uvavanya amashishini neebhalansi
Umviwo uhlalutya ukuphathwa kwangaphakathi
Umviwo ukhonza iingxaki neembuzo

Inyathelo 4: Ukumelwa koLawulo

I-SGB iphendula:

Imibuzo yoviwo nokufumaneka
Izicelo zeenkcukacha ezingezelelweyo
Iingcaciso zamashishini okanye imigaqo

Inyathelo 5: Ingxelo yoviwo

Umviwo ukhipha:

Uluvo loviwo: Uluvo olucocekileyo, olunemiqathango, okanye oluphazamisayo
Incwadi yolawulo: Ukufumaneka neengcebiso zokuphucula
Iingxelo zeemali eviweyo: Iingxelo zokugqibela nesignatha somviwo

Inyathelo 6: Phendula ekufumaneni

I-SGB kufuneka:

Jonge ukufumaneka koviwo nekomiti yeemali
Zise icebo lesenzo ukuze liphendule iingxaki
Yenza iingcebiso
Bika intuthuko kumphathi wezemfundo wephondo

Ukufumaneka koviwo okuqhelekileyo

Ukugcina amarekhodi okungalunganga:

Ii-invoyisi okanye iirisipti ezilahlekileyo
UkuLinganisa kwebhanki okungapheleleyo
Iingcaciso zamashishini ezingacacanga

Ubuthathaka bokuphathwa kwangaphakathi:

Ukusilela kokwahlulwa kwemisebenzi
Ukuvunywa okusilelayo kweentlawulo
Ukuphathwa kwezixhobo okunganeleleyo

Iingxaki zokulandela:

Ukungalandeli imithetho yorhwebo
Iinkqubo zokukhululwa kweendleko ezingalunganga
Imigaqo yeemali elahlekileyo

Iimpazamo zokubika iimali:

Ukwahlula okungalunganga kwemali ezingenayo/ephumayo
Iimpazamo zezibalo
Ukuvezwa okulahlekileyo

Ukulungiselela uviwo oluPhumelelayo

Gcina amarekhodi apheleleyo: Faka zonke ii-invoyisi, iirisipti, neenkcukacha ezinxulumeneyo
Linganisa rhoqo: Gqiba ukuLinganisa kwebhanki zonyanga
Bhala iziqunto: Gcina amaminithi zazo zonke iziqunto zeemali
Yenza ukuphathwa: Sungula ukwahlulwa kwemisebenzi nemida yokuVunywa
Jonga imigaqo: Qinisekisa ukuba imigaqo yeemali zangoku ziyalandelwa
Lungiselela kwangaphambili: Qala ukulungiselela uviwo kude ngaphambi kokuphela konyaka

Ukulandela nokuPhatha uBungozi

Ama-SGB kufuneka aqinisekise ukulandela iSASA, imithetho yephondo, nokulungileyo kokuphatha iimali ukuze kugweme iziqunto zokohlwaywa kwaye kukhuselwe izibonelelo zesikole.

Amacandelo aBalulekileyo okuLandelwa

Ukulandela iSASA:

Ukugcina amarekhodi eemali okufanelekileyo (ISeko 41)
Iingxelo zeemali zonyaka noviwo (ISeko 42)
Ukumisela iindleko zesikole nokukhululwa (ISeko 43)
Ukuphatha i-akhawunti yebhanki (ISeko 40)

Imithetho yephondo:

Imida yorhwebo neenkqubo
Imifumo yokubika iimali neexesha lokugqibela
Izidingo zokuVunywa kweendleko
Ixesha lokugqibela lokuthumela uviwo

Ukulandela intela:

Ukubhalisa i-VAT (ukuba isebenza)
I-PAYE yabasebenzi
Iingxelo zentela zonyaka (ukuba ziyimfuneko)

Ezinye izidingo:

Ukulandela i-POPIA (ukukhusela idatha)
Umthetho wokuqeshwa (kwabasebenzi besikole)
Imithetho yempilo nokhuseleko

Ukuphatha uBungozi

Ama-SGB kufuneka akhonze aphathe ubungozi beemali:

Ubungozi bokusebenza:

Ukwehla kokuqokelelwa kweendleko: Zise iistrateji zokuqokelela namacebo okuhlawula
Iendleko ezingalindelwanga: Gcina izibonelelo zeemeko ezingalindelwanga
Ukungafani kwebajeti: Qapha rhoqo ize ulungise ukuchitha

Ubungozi bokulandela:

Ukufumaneka koviwo: Phendula ngokukhawuleza uze usebenzise iingcebiso
Iinguquko zemithetho: Hlala uyazisa ngeenguquko zomthetho
Iziqunto zokungalandeli: Qinisekisa ukuba imigaqo neenkqubo ziyalandelwa

Ubungozi bobuqhetseba:

Ukuphathwa kwangaphakathi: Yenza ukwahlulwa kwemisebenzi
Imida yokuVunywa: Funa ukuVunywa okuningi kwimishishini ebalulekileyo
Ukuphonononga rhoqo: Qhuba ukuphonononga rhoqo kwemishishini yeemali

Ubungozi beemali:

Iingxaki zokuGeleza kwemali: Qapha ukuGeleza kwemali ize ugcine izibonelelo
Ubungozi bokutshixa: Tshixa imali ezingezelelweyo ngokulondolozayo
Ubungozi bemali: Phatha ukuchaphazeleka kwemali yangaphandle (ukuba kusebenza)

Ukuphathwa kwangaphakathi

Ukuphathwa kwangaphakathi okuphumelelayo kukhusela izibonelelo zesikole kuqinisekise ukulandela:

Ukwahlulwa kwemisebenzi:

Abantu abahlukeneyo kufuneka: bavume iintlawulo, babhale amashishini, balinganise iingxelo zebhanki
Akukho mntu omnye ofanele abe nolawulo olupheleleyo lweemali

Imida yokuVunywa:

Sungula imida e cacile yokuVunywa kwentlawulo
Funa ukuVunywa kwe-SGB kokuthenga okubalulekileyo
Bhala zonke ukuVunywa

UkuLinganisa rhoqo:

UkuLinganisa kwebhanki zonyanga
UkuLinganisa kwerejista yezixhobo minyaka ngaminyaka
UkuLinganisa kokuqokelelwa kweendleko ngesiqingatha

UkuBhala:

Gcina amarekhodi apheleleyo zayo yonke imishishini
Faka ii-invoyisi, iirisipti, neenkcukacha ezinxulumeneyo
Bhala zonke iziqunto zeemali kumaminithi

Ukuphonononga rhoqo:

Ukuphonononga kweemali kwenyanga ngekomiti yeemali
Ukuphonononga kwesiqingatha yi-SGB epheleleyo
Uviwo lwangaphakathi lonyaka (ukuba izibonelelo zivumela)

Ubuchwepheshe nesoftware yoLawulo lweeMali

Isoftware yokuphatha iimali yesimanje inokulula ngokubalulekileyo uLawulo lweeMali lwe-SGB, inciphisa umthwalo wolawulo ize ithuthukise ukunemba.

Iinzuzo zeSoftware yeemali

Ukusebenza ngokufanelekileyo:

Ukugcina amarekhodi okuzenzekelayo kunciphisa ukungena kwedatha ngesandla
UkuLinganisa kwebhanki okuzenzekelayo kugcina ixesha
Ukukhiqiza iingxelo zeemali ngokukhawuleza

Ukunemba:

Izibalo ezenzekelayo zinciphisa amaphutha
Ukuqinisekiswa kwangaphakathi kuvinjela ukungena okungalunganga
Ukudityaniswa nee-akhawunti zebhanki kuqinisekisa ukunemba

Ukulandela:

Iitemplate ezakhiwe ngaphakathi zeengxelo zeemali
Umkhondo woviwo okuzenzekelayo wayo yonke imishishini
Ukulandela umgangatho weenkontabili

Ukuvezwa:

Ukubika iimali ngexesha langoko
Ukufikelela kulwazi lweemali kulula
Inkcukacha e cacile yayo yonke imishishini

I-Fundisa iyanceda izikolo ukuphatha iindleko nokubika iimali ngezixhobo zokuphatha iimali ezidityanisiweyo. Isixhobo siphathe ukuqokelelwa kweendleko, sikhiqize iingxelo zeemali, silandelele imali ezingenayo neyephumayo, siqinisekise ukulandela izidingo zeSASA—okwenza uLawulo lweeMali lwe-SGB lusebenze ngokufanelekileyo nokuvezwa.

Okulungileyo kokuPhatha iimali ze-SGB

Landela oku kulungileyo ukuze uqinisekise ukuphathwa kweemali okuphumelelayo:

Sungula imigaqo e cacile: Zise imigaqo zeemali ezipheleleyo (urhwebo, ukukhululwa kweendleko, ukukhuthaza imali)
Gcina amarekhodi apheleleyo: Faka zonke ii-invoyisi, iirisipti, neenkcukacha ezinxulumeneyo
Ukuqapha rhoqo: Jonga ukusebenza kweemali zonyanga nangesiqingatha
Ukubika okuvezwayo: Yenza ulwazi lweemali lufikeleleke kubathintekayo
Inkxaso yobuchule: Bandakanya abarhwebi bezimali okanye abaviwo kwizinto eziyinkimbinkimbi
Ukuphucula okuqhubekayo: Funda ekufumaneni koviwo uze usebenzise iingcebiso
Uqeqesho: Qinisekisa ukuba amalungu e-SGB nabasebenzi bayaqonda iimfanelo zeemali
Ubuchwepheshe: Sebenzisa isoftware yeemali ukuze ulule iinkqubo ize unciphise amaphutha

Isiphelo

ULawulo lweeMali lwe-SGB luyimfanelo eyinkimbinkimbi kodwa ebalulekileyo edinga ucebo olucarelelo, iinkqubo eziyavezwayo, noluqeqesho oluqinileyo. Ngokuqonda izidingo zeSASA, ukuzisa iibajeti ezipheleleyo, ukumisela iindleko ngokuzimela, ukuphatha urhwebo ngendlela ephumelelayo, ukulungisa iingxelo ezinembile, nokuqhuba uviwo rhoqo, ama-SGB anokusiqinisekisa ukuba izikolo zazo zisebenza ngoxolo lweeemali kwaye agcine ukulandela nokuvezwa.

Okufanele ukuqonda:

IiSeko 36–43 zeSASA zisungula uhlaka lomthetho loLawulo lweeMali lwe-SGB
Iikomiti zeemali nabarhwebi badlala indima ebalulekileyo ekuqapheni iimali zemihla ngemihla
Ukwabiwa-mali kwonyaka kuqinisekisa ukuba izikolo zingasebenza ngendlela ephumelelayo kwaye zigcine uxolo
Ukumisela iindleko zesikole kufuneka kulinganise izidingo zemali ezingenayo nokwazi ukuhlawula nokukhululwa
Iinkqubo zorhwebo kufuneka ziqinisekise ixabiso lwemali, ukuvezwa, nokulandela
Ukubika iimali kuvelisa ukuvezwa nokunika uqeqesho oluphumelelayo
Uviwo lonyaka luqinisekisa ukulandela lukhonze amacandelo okuthuthukiswa
Ubuchwepheshe bunokulula ukuphathwa kweemali kunciphise umthwalo wolawulo

Nokuba ungumama we-SGB osandula ukunyulwa ufunda indlela okanye umrhwebi onamava uqinisekisa ukulandela, esi sikhokelo sinika isisekelo soLawulo lweeMali lwe-SGB oluphumelelayo. Kwizikolo ezifuna ukulula iinkqubo zeemali, izixhobo zokuphatha iimali ezidityanisiweyo ze-Fundisa ziphathe ukuqokelelwa kweendleko, ukubika, nokulandela—okwenza uLawulo lweeMali lwe-SGB lusebenze ngokufanelekileyo nokuvezwa.

Imibuzo eVame ukubuZwa

Zeziphi iimfanelo zeemali eziphambili ze-SGB?

Ama-SGB axabisekile: ekuziseni nasekuvumiseni iibajeti zonyaka, ekumiseni iindleko zesikole (ngokuvumelwa yiphondo), ekuphatheni iimali evela esikoleni, ekuqinisekiseni ukugcina amarekhodi eemali okufanelekileyo, ekulungiseni iingxelo zeemali zonyaka, ekuqhuben uviwo lonyaka, ekuphatheni iinkqubo zorhwebo, nasekuqinisekiseni ukulandela iSASA nemithetho yephondo. UMrhwebi we-SGB ngokuthi uphatha ukuphathwa kweemali zemihla ngemihla, ngelixa ikomiti yeemali inika uqeqesho ne-SGB epheleleyo ivuma iziqunto zeemali eziphambili.

Kangakanani ama-SGB kufuneka ajonge ukusebenza kweemali?

Ama-SGB kufuneka ajonge ukusebenza kweemali zonyanga ngemihlanganiso yekomiti yeemali nesiqingatha ngemihlanganiso ye-SGB epheleleyo. Ukuphonononga kwenyanga kugxile ekuqhathaniseni imali ezingenayo neyephumayo eyinyaniso neebajeti, ekukhonzeni ukungafani, nasekuqinisekiseni ukuba ukuGeleza kwemali kuyaneleyo. Ukuphonononga kwesiqingatha kunika uhlalutyo olupheleleyo, luqikelele indawo yokuphela konyaka, lukhonze iindlela ezidinga isenzo. Ukuphonononga kwonyaka kwenzeka ngexesha lokuzisa ibajeti neenkqubo zoviwo.

Kwenzeka ntoni ukuba i-SGB ingalandeli izidingo zeemali zeSASA?

Ukungalandeli izidingo zeemali zeSASA kunokukhokelela: ukungenelela kwephondo (umphathi wezemfundo wephondo anokuthatha ukuphathwa kweemali), ukufumaneka koviwo (iimibono yoviwo enemiqathango okanye ephazamisayo), isenzo esemthethweni (umphathi wephondo anokuthatha isenzo esemthethweni kumalungu e-SGB), imida yokuxhasa (ukunciphiswa okanye ukubanjwa kweemali ekwabiwa), noku konakala kwegama (ukulahlekelwa yithemba labazali nomphakathi). Ama-SGB kufuneka abeke phambili ukulandela aphendule ukufumaneka koviwo ngokukhawuleza ukuze kugweme ezi miphumela.

Ingaba amalungu e-SGB anokuxabiseka ngokwabo ngamatyala esikole?

Ngaphantsi kweSASA Iseko 39, amalungu e-SGB awaxabiseki ngokwabo ngamatyala esikole ngaphandle kokuba benze ngokunganaki okanye ngobuqhetseba. Nangona kunjalo, ama-SGB kufuneka agcine ukuphathwa okufanelekileyo kweemali aze enze ngokuzimela ukuze kukhuselwe amalungu. Ukuba amalungu e-SGB aphula iimfanelo zabo zokuthemba (umz., ngokwenza ngokunganaki, ngobuqhetseba, okanye ngengxabano yenzuzo), anokuxabiseka ngokwabo. Ama-SGB kufuneka agcine inshorensi efanelekileyo (inshorensi yabaLawuli neeNtlanga) ukuze kukhuselwe amalungu aze aqinisekise ukuba zonke iziqunto zeemali ziyabhalwa zize zivunywe ngokufanelekileyo.