Umhlahlandlela Wokuphatha Izimali Ze-SGB Ezikoleni ZaseNingizimu Afrika

Abaphathi bezimali be-SGB namakomiti ezimali ngokuvamile bayalwa ukubalansa izabelomali zonyaka, ukusetha imali yesikole, ukuthenga nokuthobela i-SASA ngenkathi bagcina amarekhodi acacile futhi balungiselela ukucwaningwa. UMthetho Wezikole WaseNingizimu Afrika (SASA) unikeza Amalungu Aphathekayo Ezikole (SGB) imithwalo emikhulu yezimali, futhi ukungalungi kungaholela ekutholeni ukucwaningwa, ukungena kwezifundazwe, noma ukulahlekelwa yithemba labazali.

Lolu hlahlandlela lokuphatha izimali ze-SGB luhlanganisa imisebenzi ngaphansi kwezigaba 36–43 ze-SASA: indlela yokuthuthukisa izabelomali zonyaka, ukusetha imali yesikole ngaphakathi kwemikhawulo yomthetho, ukuphatha ukuthenga, ukulungisa imibiko yezimali, ukwenza ukucwaninga nokuthobela. Kungabe uyilungu le-SGB esanda kukhethwa noma umphathi wezimali onolwazi, izigaba ezingezansi zikunikeza uhlaka olucacile nezinqubo eziyinsebenzo. Sihlukanisa indima yekomiti yezimali nomphathi wezimali, sichaza izidingo ze-SASA ngolimi olulula, futhi sifaka amatafula nezibonelo ukusiza i-SGB yakho iphathe izimali zesikole ngempumelelo.

Yini Ukuphatha Izimali Kwe-SGB?

Ukuphatha izimali kwe-SGB kubhekisela ohlelweni oluphelele lokuhlela, ukulawula nokubika izimali zesikole okufanele Amalungu Aphathekayo Ezikole (SGB) asebenzise ngaphansi koMthetho Wezikole WaseNingizimu Afrika. I-SASA inikeza ama-SGB ukuziphatha okukhulu ezimalini zesikole kuyilapho ibeka izidingo eziqinile zokuphendula ukuze kuqinisekiswe ukuthi izimali zikahulumeni ziphethwe ngokusobala nangokuzimela.

Izimiso eziyinhloko zokuphatha izimali kwe-SGB:

Ukuvezwa: Zonke izinqumo zezimali kufanele zibhalwe futhi zitholakale kubazali, abasebenzi nabaphathi bezemfundo
Ukuphendula: Ama-SGB anesibopho somthetho sazo zonke izinqumo zezimali futhi kufanele aphendule umnyango wezemfundo wesifundazwe
Ukuthobela: Izinqubo zezimali kufanele zihambisane ne-SASA, imithetho yesifundazwe neziqondiso ze-National Treasury
Ukuqhubekeka: Izabelomali kufanele ziqinisekise ukuthi isikole singasebenza ngempumelelo kuyilapho sigcina ukuqina kwezimali
Ukusebenza kahle: Izinsiza kufanele zisetshenziswe ngempumelelo ukusekela ukufundisa nokufunda

Ama-SGB aphatha izinhlobo ezimbili eziyinhloko zemali:

Izimali zikahulumeni: Ukwabiwa okuvela kumnyango wezemfundo wesifundazwe (abasebenzi, ingqalasizinda, izinto zokuxhasa abafundi)
Izimali ezenziwe yisikole: Imali yesikole, ukuqoqa imali, izipho nezinye imithombo yemali

Zombili izinhlobo zemali zidinga ukuphathwa ngokucophelela, ukugcinwa kwemarekhodi anembile nokubikwa njalo ukuze kuqinisekiswe ukuthobela nokusobala.

Uhlaka Lwemithetho: Izigaba 36–43 ze-SASA

UMthetho Wezikole WaseNingizimu Afrika (Umthetho 84 wango-1996) usungula isisekelo somthetho sokuphatha izimali kwe-SGB. Ukuqonda lezi zigaba kubalulekile ekuthobeleni.

Isigaba 36: Imisebenzi Yamalungu Aphathekayo

Isigaba 36 sikhombisa imisebenzi ejwayelekile yama-SGB, kuhlanganise nemithwalo yezimali. Ama-SGB kufanele:

Gqugquzela izintshisekelo ezinhle zesikole: Izinqumo zezimali kufanele zigqame imfundo yabafundi
Sekela uthishanhloko: Sebenzisane nokuphatha isikole ekuhleleni kwezimali
Thuthukisa izinqubomgomo zesikole: Dala izinqubomgomo zezimali ezihambisana nezidingo ze-SASA
Phatha impahla yesikole: Phatha izimpahla nezindawo zesikole ngokuzimela
Lawula izimali zesikole: Lawula konke ukungenayo nokuchithwayo

Isigaba 37: Imisebenzi Yamalungu Aphathekayo Ezikoleni Zikahulumeni

Isigaba 37 sicacisa imisebenzi eyengeziwe kuma-SGB ezikoleni zikahulumeni:

Phakamisa imali yesikole: Hlongoza imali yesikole yonyaka (ngokuvumelana nezigunyazo zesifundazwe)
Phatha izimali zesikole: Phatha konke ukungenayo nokuchithwayo okuvela esikoleni
Gcina impahla yesikole: Beka isabelomali sokulungisa, ukugcinwa nokuthuthukiswa
Thumela imibiko yezimali: Nikeza imibiko yezimali yonyaka kumnyango wezemfundo wesifundazwe

Isigaba 38: Imisebenzi Yamalungu Aphathekayo Ezikoleni Ezizimele

Ama-SGB ezikoleni ezizimele anemithwalo efanayo kodwa asebenza ngaphansi kwezindlela ezahlukene zokuqoqa imali, ethembele ikakhulukazi emalini yesikole nasekuxhasweni kwangasese.

Isigaba 39: Isibopho Samalungu Aphathekayo

Isigaba 39 simisa ukuthi amalungu e-SGB awasibopho ngokomuntu siqu ngezikweleti zesikole ngaphandle kokuthi benze ngokunganaki noma ngobuqili. Kodwa-ke, ama-SGB kufanele agcine ukulawula okufanele kwezimali ukuvikela amalungu nokuqinisekisa ukuphathwa okuzimela.

Isigaba 40: Izimali Zesikole

Isigaba 40 sidinga ama-SGB ukuthi:

Vule i-akhawunti yebhange: Gcina i-akhawunti yebhange ehlukile yezimali zesikole
Gcina amarekhodi afanele: Gcina amarekhodi ezimali anembile nodokhumenti
Qoka umphathi wezimali: Khetha umuntu ofanelekile ukuphatha izimali zansuku zonke
Lungisa izabelomali zonyaka: Thuthukisa futhi amukele izabelomali zonyaka ngaphambi kokuqala konyaka ngamunye wezimali

Isigaba 41: Amarekhodi Ezimali Nemibiko

Isigaba 41 iyala ama-SGB ukuthi:

Gcina amarekhodi ezimali: Gcina amarekhodi acacile ako konke ukungenayo nokuchithwayo
Lungisa imibiko yezimali yonyaka: Khiqiza imibiko yezimali ebanzi
Thumela imibiko kumnyango: Nikeza imibiko yezimali kumnyango wezemfundo wesifundazwe minyaka yonke
Yenza imibiko itholakale: Vumela abazali nabasebenzi ukuthi bathole imibiko yezimali lapho becela

Isigaba 42: Ukucwaningwa Kwemibiko Yezimali

Isigaba 42 sidinga ukuthi:

Ukucwaningwa kwonyaka: Imibiko yezimali kufanele icwaningwe minyaka yonke umcwaningi obhalisiwe
Imibiko yokucwaningwa: Imibiko yokucwaningwa kufanele ithunyelwe kumnyango wezemfundo wesifundazwe
Phendula okutholwe ukucwaningwa: Ama-SGB kufanele aphendule imibuzo yokucwaningwa futhi asebenzise izincomo

Isigaba 43: Imali Yesikole

Isigaba 43 ilawula ukusethwa kwemali yesikole:

Ukunqunywa kwemali: Ama-SGB aphakamisa imali yesikole, ngokuvumelana nezigunyazo zesifundazwe
Ukukhululwa kwemali: Izikole kufanele zikhuphule abazali abafanelekile (ngokusekelwe emingceleni yemali engenayo)
Ukuqoqa imali: Izikole zingathatha isinyathelo somthetho ukuqoqa imali engakhokhelwanga (nezikhawu)
Inqubomgomo yemali: Izikole kufanele zakhe izinqubomgomo zemali ezigcwele futhi zizitshelele abazali

Ukuqonda lezi zigaba kusiza ama-SGB ukuhamba imithwalo yawo yezimali kuyilapho egcina ukuthobela umthetho kazwelonke.

Indima Yekomiti Yezimali Ye-SGB

Ama-SGB amaningi asungula ikomiti yezimali ukuphatha ukuhlela kwezimali nokubhekwa okuningiliziwe. Yize kungafaneleki ngokwe-SASA, amakomiti ezimali aconselwa kakhulu ukuphatha izimali ngempumelelo.

Ukwakheka Kwekomiti Yezimali

Amakomiti ezimali ngokuvamile ahlanganisa:

Umphathi wezimali we-SGB: Ngokuvamile usihlalo wekomiti
Uthishanhloko: Unikeza umumo wokusebenza nokungena kwesabelomali
USihlalo we-SGB: Uqinisekisa ukuhambisana nezinqumo ze-SGB
Ilungu elilodwa noma amabili e-SGB: Aletha imibono ehlukene
Umphathi wezimali wesikole: Unikeza ukusekelwa kokuphatha (uma kutholakala)

Inqubo engcono kakhulu: Faka okungenani ilungu elilodwa elinolwazi lwezimali (i-accountant, umgcini wamabhuku, noma umphathi webhizinisi) ukuze kuqinisekiswe ukubhekwa kobuchwepheshe.

Imisebenzi Yekomiti Yezimali

Ikomiti yezimali yenza imisebenzi eminingi ebalulekile:

Ukuthuthukisa isabelomali: Ibhala izabelomali zonyaka ukuze zamukelwe yi-SGB
Ukubheka izimali: Ibuyekeza imibiko yezimali yenyanga bese ikhomba ukwehluka
Ukubheka ukuthenga: Ibuyekeza ukuthenga okukhulu futhi iqinisekise ukuthobela izinqubomgomo zokuthenga
Ukusetha imali: Thuthukisa iziphakamiso zemali yesikole ngokusekelwe ezidingweni zesabelomali
Ukulungiselela ukucwaningwa: Ixhumanisa izinqubo zokucwaningwa kwonyaka futhi iphendule imibuzo
Ukuthuthukisa inqubomgomo: Ibhala izinqubomgomo zezimali (ukuthenga, ukukhululwa kwemali, ukuqoqa imali)
Ukuphatha ubungozi: Ikhomba izingozi zezimali futhi inconsela ukulawula

Imihlangano Yekomiti Yezimali

Amakomiti ezimali kufanele ahlangane:

Nenyanga: Phakathi nonyaka wesikole ukuze abuyekeze ukusebenza kwezimali
Nekota: Ukuze abuyekeze isabelomali ngokuningiliziwe nokuhlaziya ukwehluka
Nonyaka: Ukuthuthukisa isabelomali nokulungiselela ukucwaningwa

Yonke imihlangano yekomiti yezimali kufanele ibhalwe, futhi izincomo kufanele zethulwe ku-SGB ephelele ukuze zigunyazwe.

Indima Yomphathi Wezimali We-SGB

Umphathi wezimali we-SGB yisikhulu sezimali esibhekele ukuphatha izimali zansuku zonke. Le ndima idinga ukufunda ngezimali, ukunaka imininingwane nokuzibophezela ekusobaleni.

Imithwalo Yomphathi Wezimali

Imithwalo yomphathi wezimali ihlanganisa:

Ukugcina amarekhodi ezimali: Gcina amarekhodi anembile ako konke ukungenayo nokuchithwayo
Ukuphatha i-akhawunti yebhange: Uqaphele ama-akhawunti ebhange, avumelanise imibiko futhi agunyaze izinkokhelo
Ukulungisa isabelomali: Sebenzisane nekomiti yezimali ukuthuthukisa izabelomali zonyaka
Ukubika ngezimali: Lungisa imibiko yezimali yenyanga ye-SGB nekomiti yezimali
Ukuphatha ukugeleza kwemali: Qinisekisa ukuthi isikole sinemali eyanele ukuhlangabezana nezibopho
Igunyazo lokukhokha: Buyekeza futhi agunyaze izinkokhelo (ngaphakathi kwemikhawulo esethwe yi-SGB)
Ukuxhumanisa ukucwaningwa: Sebenzisane nabacwaningi ukuze unikeze amadokhumenti futhi uphendule imibuzo
Ukuxhumana nabazali: Chaza izindaba zezimali kubazali emihlanganweni ye-SGB

Amakhono Omphathi Wezimali

Nakuba i-SASA ingasho amakhono asemthethweni, abaphathi bezimali abasebenzayo ngokuvamile bane:

Ukufunda ngezimali: Ukuqonda izimiso eziyisisekelo ze-accounting
Ukunaka imininingwane: Ikhono lokubona amaphutha nokungavumelani
Ubuqotho: Ukuzibophezela ekuphatheni izimali ngokusobala nangokuzimela
Ithuba lesikhathi: Ikhono lokunikela amahora ambalwa ngesonto emisebenzini yezimali
Amakhono okuxhumana: Ikhono lokuchaza izindaba zezimali kubantu abangewona abezimali

Kubalulekile: Abaphathi bezimali akufanele babe nokulawula kwedwa izimali. Ama-SGB kufanele asebenzise ukuhlukaniswa kwemisebenzi (isb., abantu abahlukene bagunyaza izinkokhelo, babhale izintengiso, futhi bavumelanise imibiko yebhange) ukuze kuvinjwe ukuqhatha namaphutha.

Ukusekela Umphathi Wezimali

Ama-SGB kufanele asekele abaphathi bezimali ngokuthi:

Anikeze ukuqeqeshwa: Nikeza ukuqeqeshwa kokuphatha izimali noma ukufinyelela ezinsizeni
Abeke ukusekelwa kokuphatha: Abele abasebenzi bokuphatha ukusebenza nokungena kwedatha ejwayelekile
Asebenzise isoftware yezimali: Sebenzisa isoftware yokuphatha izimali zesikole ukuze zenze ukugcina amarekhodi ngokuzenzakalelayo
Asungule izinqubomgomo ezigcwele: Dala izinqubomgomo zezimali ezigcwele ukuze zihole izinqumo
Ukubuyekeza njalo: Yenza ukubuyekezwa njalo ukuze kuqinisekiswe ukuthi ukulawula kwezimali kuyasebenza

Inqubo Yokwenza Isabelomali Zonyaka

Isabelomali zonyaka yisisekelo sokuphatha izimali kwe-SGB ngempumelelo. Isabelomali ehlanganisiwe kahle iqinisekisa ukuthi isikole singasebenza ngempumelelo kuyilapho sigcina ukuqina kwezimali.

Uhlelo Lwesikhathi Sokuthuthukisa Isabelomali Zonyaka

Ama-SGB kufanele alandele lolu hlelo lwesikhathi sokuthuthukisa isabelomali zonyaka:

Inyanga	Umsebenzi
August	Buyekeza ukusebenza kwesabelomali sonyaka odlule bese ukhomba ukuthambekela
September	Qoqa okungena okuvela eminyangweni (ezemfundo, ezemidlalo, ukugcinwa)
October	Ikomiti yezimali ibhala isabelomali sokuqala
November	I-SGB ibuyekeza futhi yamukela isabelomali
December	Thumela isabelomali kumnyango wezemfundo wesifundazwe (uma kudingeka)
January	Sebenzisa isabelomali sonyaka omusha wezimali

Izingxenye Zesabelomali

Isabelomali esibanzi sesikole sihlanganisa:

1. Ukuqagela Kwemali Engenayo

Izimali zikahulumeni:

Ukwabiwa kwabasebenzi (imiholo, izinzuzo)
Izibonelelo zengqalasizinda
Ukwabiwa kwezinto zokuxhasa abafundi
Ukuxhaswa kohlelo lokudla (uma kusebenza)

Imali evela esikoleni:

Imali yesikole (eqagelwe ngokusekelwe ekubhaliseni nasezingeni lokuqoqwa)
Imisebenzi yokuqoqa imali
Izipho nokuxhaswa
Imali engenayo yenzalo
Enye imali (ukubhala, imicimbi, njll.)

2. Ukuqagela Kwemali Echithwayo

Izindleko zabasebenzi:

Izikhundla zokufundisa ezingeze (uma isikole sixhasa)
Imiholo yabasebenzi abasekelayo
Ukuthuthukiswa kobuchwepheshe
Izinzuzo zabasebenzi

Izindleko zokusebenza:

Ama-utilities (ugesi, amanzi, ukulahla udoti)
Ukulungisa nokulungisa
Ukuhlanza nokuvikela
Inshurensi
Ukuxhumana (ucingo, i-inthanethi)

Izindleko zemfundo:

Izinto zokufunda nezinsiza
Izincwadi zomtapo wezincwadi nezinsiza
Impahla yemidlalo
Ubuchwepheshe (amakhompyutha, isoftware, ukugcinwa)
Imisebenzi yangaphandle

Izindleko zokuphatha:

Izinto zohhovisi
Ukuphatha izimali (izindleko zokucwaningwa, isoftware)
Izindleko zomthetho nezobuchwepheshe
Izindleko zebhange

Ukuchitha kwengqalasizinda:

Ukuthuthukiswa kwengqalasizinda
Ukuthenga impahla
Ukuthuthukiswa kobuchwepheshe

Inqubo Yokuthuthukisa Isabelomali

Isinyathelo 1: Buyekeza Unyaka Odlule

Hlaziya imali egenayo nechithwayo yonyaka odlule ukuze ukhombe:

Ukuthambekela (izindleko ezandayo, ukuqoqwa kwemali okwehla)
Ukwehluka (okubukelwe vs okwangempela)
Izindawo ezidinga ukulungiswa

Isinyathelo 2: Qoqa Okungena

Xoxisana no:

Uthishanhloko: Iziphathamandla zokusebenza nezidingo
Abenhloko beminyango: Izidingo eziqondene nesifundo
Abaxhumanisi bemidlalo namasiko: Izabelomali zemisebenzi yangaphandle
Abasebenzi bokugcinwa: Izidingo zengqalasizinda nokugcinwa

Isinyathelo 3: Qagela Imali Engenayo

Bala imali egenayo ngokusekelwe:

Ukuqagela kwabafundi ababhalisiwe: Inani labafundi abalindelwe unyaka
Amazinga okuqoqwa kwemali: Amaphesenti omlando okuqoqwa (ngokuvamile 85–95%)
Izimali zikahulumeni: Ukwabiwa kwesifundazwe (uma kwaziwa)
Ikhono lokuqoqa imali: Izinhloso eziqinisayo ngokusekelwe eminyakeni edlule

Isinyathelo 4: Abela Imali Echithwayo

Gqamisa ukuchithwa ngokusekelwe:

Izibopho zomthetho: Izinto okufanele zikhokhelwe (ama-utilities, imiholo, inshurensi)
Iziphathamandla zemfundo: Izinto ezisekela ngqo ukufundisa nokufunda
Izidingo zokugcinwa: Ukulungisa nokugcinwa okubalulekile
Izinhloso zeqhinga: Ukuthuthukiswa okude nesikhathi okuhambisana nohlelo lokuthuthukiswa kwesikole

Isinyathelo 5: Balansa Isabelomali

Qinisekisa ukuthi isamba semali egenayo esiqagelwe silingana noma sidlule isamba so konke ukuchithwayo okuqagelwe. Uma kunesilele:

Yandisa imali egenayo: Phakamisa imali yesikole (ngaphakathi kwemikhawulo yomthetho), yandisa ukuqoqa imali
Nciphisa ukuchithwayo: Sika izinto ezingezona eziyisisekelo, dlulisa amaphrojekthi engqalasizinda
Shesha ukuxhaswa okwengeziwe: Faka isicelo sezibonelelo, shesha ukuxhaswa

Isinyathelo 6: Yethula ku-SGB

Ikomiti yezimali yethula isabelomali sokubhala ku-SGB ephelele nge:

Isifinyezo semali egenayo nechithwayo
Incazelo yezinto ezinkulu
Ukuqhathaniswa nonyaka odlule
Imicabango nezingozi

Isinyathelo 7: Gumyaza Bese Uthumela

I-SGB igunyaza isabelomali (kungadingeka ukuxoxisana nabazali ngokunyuka kwemali). Thumela kumnyango wezemfundo wesifundazwe uma kudingeka ngemithetho yesifundazwe.

Ukubhekwa Nokulawulwa Kwesabelomali

Lapho isabelomali sigunyaziwe, ama-SGB kufanele aqaphele ukusebenza njalo:

Ukubuyekeza kwenyanga:

Qhathanisa imali egenayo nechithwayo yangempela nesabelomali
Khomba ukwehluka okubalulekile
Lungisa ukuchitha uma kudingeka
Bika ku-SGB ngokusebenza kwezimali

Ukubuyekeza kwekota:

Ukuhlaziya okuningiliziwe kokwehluka
Ukuqagela isimo sekugcina unyaka
Khomba ukuthambekela okudinga isinyathelo
Buyekeza isabelomali uma izimo zigonda ngokukhulu

Ukubuyekeza sekugcina unyaka:

Qhathanisa imiphumela yokugcina nesabelomali
Hlaziya ukwehluka
Sebenzisa ukuqonda ukuze ulwaze isabelomali sonyaka ozayo

Ukusethwa Nokuphathwa Kwemali Yesikole

Imali yesikole ngumthombo obalulekile wemali egenayo ezikoleni eziningi zikahulumeni. Ama-SGB kufanele asethe imali ngokuzimela, aqinisekise ukuqoqwa okulungile futhi athobele izidingo zokukhululwa.

Uhlaka Lwemithetho Lwemali Yesikole

Isigaba 43 se-SASA nemithetho yesifundazwe ilawula ukusethwa kwemali yesikole:

Izidingo eziyinhloko:

Ama-SGB aphakamisa imali yesikole (ngokuvumelana nezigunyazo zesifundazwe kwezinye izifundazwe)
Imali kufanele ibe nengqondo futhi ibe yindleko ephathekayo
Izikole kufanele zikhuphule abazali abafanelekile
Izinqubomgomo zemali kufanele zibe sobala futhi zitshelwe abazali

Inqubo Yokusetha Imali

Isinyathelo 1: Bala Imali Egenayo Edingekayo

Nquma imali egenayo edingekayo emalini yesikole ngokuthi:

Ubale isamba sonke sokuchithwayo okubukelwe
Ukhiphe izimali zikahulumeni neminye imithombo yemali -ungeze isimo esingalindelwe (ngokuvamile 5–10%) ezindleko ezingalindelwe

Isinyathelo 2: Qagela Abafundi Ababhalisiwe

Bala inani labafundi abakhokhelayo unyaka:

Ukubhalisa kwamanje (minus abafundi abahamba)
Ukubhalisa okulindelwe okusha
Cabanga ukuthambekela komlando

Isinyathelo 3: Bheka Ukukhululwa

Bala inani labafundi abasengathi bafaneleka ukukhululwa kwemali yesikole:

Buyekeza izicelo zokukhululwa zonyaka odlule
Cabanga izimo zezomnotho emphakathini wesikole
Faka iphesenti lokukhululwa ekubhaliseni

Isinyathelo 4: Bala Inani Lemali

Hlukanisa imali egenayo edingekayo ngenani labafundi abakhokhelayo (isamba sonke sokubhalisa minus abafundi abakhululiwe):

Inani Lemali = Imali Egenayo Edingekayo ÷ (Isamba Sonke Sokubhalisa - Abafundi Abakhululiwe)

Isibonelo:

Imali egenayo edingekayo: R2,000,000
Isamba sonke sokubhalisa: abafundi abayi-800
Abafundi abakhululiwe abalindelwe: 80 (10%)
Abafundi abakhokhelayo: 720

Inani lemali = R2,000,000 ÷ 720 = R2,778 umfundi ngonyaka

Isinyathelo 5: Cabanga Ukuthi Iyaphatheka

Qinisekisa ukuthi imali iyaphatheka emphakathini wesikole:

Qhathanisa nemali ezikoleni ezifanayo
Cabanga izimo zezomnotho zendawo
Nikeza izinhlelo zokukhokha kubazali abangakwazi ukukhokha minyaka yonke

Isinyathelo 6: Yethula Kubazali

Bamba umhlangano wabazali ukuze:

Chaze isabelomali nokubalwa kwemali
Yethule ukunyuka kwemali okuphakanyisiwe (uma kusebenza)
Vumela abazali ukuthi babuze imibuzo futhi banikeze okungena
Vota ngesiphakamiso semali (uma kudingeka ngemithetho yesifundazwe)

Isinyathelo 7: Thumela Ukuze Kugunyazwe

Thumela isiphakamiso semali kumnyango wezemfundo wesifundazwe uma kudingeka. Izifundazwe ezithile zidinga igunyazo lokunyuka kwemali ngaphezu kwemikhawulo ethile.

Izindlela Zokuqoqa Imali Yesikole

Ukuqoqa imali ngempumelelo kuqinisekisa ukuthi izikole zithola imali egenayo edingekayo ukuze zisebenze:

Izindlela zokuqoqa:

Ukhokho lwonyaka: Isaphulelo sokukhokha kuqala (isb., isaphulelo se-5%)
Ukhokho ngetemu: Ukukhokha ngezikhokhelo ezine (eyodwa itemu ngayinye)
Ukhokho lwenyanga: Izinhlelo zokukhokha kubazali abangakwazi ukukhokha ngetemu
Ama-debit order: Ukudonswa kwenyanga okuzenzakalelayo (okuthembekile kakhulu)

Izinqubo ezingcono zokuqoqa:

Ukuxhumana okucacile: Thumela imibiko yemali njalo (nyanga noma itemu)
Izikhumbuzi zakuqala: Khumbuza abazali ngaphambi kwezinsuku zokukhokha
Izinketho zokukhokha: Nikeza izindlela eziningi zokukhokha (i-EFT, imali, i-debit order)
Ukulandelela: Xhumana nabazali abaphuthelwe ukukhokha ngokusheshayo
Izinhlelo zokukhokha: Sebenzisana nabazali abangakwazi ukukhokha ukuze bakhe izinhlelo eziyaphatheka

Isinyathelo somthetho:

Izikole zingathatha isinyathelo somthetho ukuqoqa imali engakhokhelwanga
Kodwa-ke, i-SASA ikhawulela izinyathelo zokuqoqa (ayikwazi ukuphika ukubhalisa, ayikwazi ukuvala imibiko)
Cabanga ukusebenza ngezindleko ngaphambi kokulandela isinyathelo somthetho
Zama ukuxoxisana njalo ngaphambi kokudlulisela emantweni

Ukuze uthole izindlela ezininingiliziwe zokuthuthukisa ukuqoqwa kwemali, bheka umhlahlandlela wethu Izindlela Zokuqoqa Imali Yesikole.

Inqubomgomo Yokukhululwa Kwemali

I-SASA idinga izikole ukuthi zikhuphule abazali abangakwazi ukukhokha imali. Ama-SGB kufanele akhe izinqubomgomo zokukhululwa ezigcwele.

Imibandela yokukhululwa:

Imingcele yemali engenayo: Abazali abathola ngaphansi kwemingcele yesifundazwe bafaneleka ngokuzenzakalelayo
Ubunzima bezezimali: Abazali abahlangana nobunzima bezezimali obuyisikhashana bangafaneleka
Izingane eziningi: Imindeni enezingane eziningi esikoleni ingathola izaphulelo

Inqubo yokukhululwa:

Isicelo: Abazali bathumela izicelo zokukhululwa namadokhumenti asekelayo
Ukubuyekeza: Ikomiti yezimali noma amalungu e-SGB aqokiwe abuyekeza izicelo
Isinqumo: I-SGB igunyaza noma yenqaba ukukhululwa ngokusekelwe enqubomgomoni
Ukuazisa: Abazali bathola ukuaziswa okubhaliwe ngezinqumo
Ukukhalaza: Abazali bangakhalaza ukukhululwa okuyenqabiwe

Amadokhumenti adingekayo:

Ubufakazi bemali engenayo (ama-payslips, imibiko yebhange, isifungo uma ungaqashiwe)
Ubufakazi bezindleko (irenti, ama-utilities, izindleko zokwelapha)
Amadokhumenti we-ID kubazali nabafundi
Noma yiluphi ulwazi lwezimali olufanelekile

Ukuze uthole ukuqondisa okubanzi ngokuthuthukisa izinqubomgomo zokukhululwa, bheka indatshana yethu Inqubomgomo Yokukhululwa Kwemali Yesikole.

Ukuthenga Nokuthenga

Ama-SGB kufanele aphathe izinqubo zokuthenga ukuze kuqinisekiswe inani lgemali, ukuthobela imithetho nokusobala.

Izimiso Zokuthenga

Inani lgemali:

Thola ama-quote aphikisayo ekuthengeni okukhulu
Cabanga isamba sonke sendleko yobunikazi (hhayi intengo yokuthenga kuphela)
Hlaziya ikhwalithi nokuqina

Ukuvezwa:

Bhala zonke izinqumo zokuthenga
Gcina amarekhodi ama-quotes namatender
Bika ukuthenga okukhulu ku-SGB nabazali

Ukuthobela:

Landela imithetho yesifundazwe yokuthenga
Thobela izidingo ze-SASA
Hambisana neziqondiso ze-National Treasury (ekuthengeni okuxhaswa uhulumeni)

Imingcele Yokuthenga

Ama-SGB kufanele asungule imingcele yokuthenga edinga amazinga ahlukene okugunyazwa:

Inani Lokuthenga	Ukugunyazwa Okudingekayo	Inqubo
Ngaphansi kuka-R5,000	Uthishanhloko noma Umphathi Wezimali	I-quote eyodwa iyamukeleka
R5,000 – R50,000	Ikomiti Yezimali	Ama-quote abhaliwe amancane ama-3
R50,000 – R500,000	I-SGB Ephelele	Inqubo yomtender esemthethweni
Ngaphezu kuka-R500,000	I-SGB + Igunyazo Lesifundazwe	Inqubo yomtender womphakathi

Qaphela: Imingcele iyahluka ngesifundazwe. Hlola iziqondiso zokuthenga zomnyango wezemfundo wesifundazwe wakho.

Inqubo Yokuthenga

Isinyathelo 1: Khomba Isidingo

Bhala isidingo:

Okudingekayo nokuthi kungani
Imininingwane noma izidingo
Ukwabiwa kwesabelomali
Uhlelo lwesikhathi

Isinyathelo 2: Thola Ama-Quote

Cela ama-quote kubahlinzeki abaningi:

Ama-quote amancane ama-3 ekuthengeni ngaphezu kwemingcele
Qinisekisa ukuthi ama-quote ayafana (imininingwane efanayo)
Cela ama-quote ngokubhala
Seta usuku lokugcina lokuthumela i-quote

Isinyathelo 3: Hlaziya Ama-Quote

Qhathanisa ama-quote ngokusekelwe:

Intengo: Isamba sonke sezindleko kuhlanganise i-VAT, ukulethwa, ukufakwa
Ikhwalithi: Imininingwane yomkhiqizo nokuqina
Isevisi: Ukuthembeka kombhlinzeki, iwaranti, ukusekela ngemva kokuthengisa
Ukuthobela: Ihambisana nemininingwane nezidingo zokulawula

Isinyathelo 4: Gumyaza Ukuthenga

Thola igunyazo ngokuya ngemingcele yokuthenga:

Bhala isinqumo sokugunyaza
Rekhoda izizathu zokukhetha umbhlinzeki
Gcina wonke ama-quote namadokhumenti

Isinyathelo 5: Beka I-oda

Khipha i-purchase order noma inkontileka:

Faka imininingwane, intengo, imigomo yokulethwa
Seta uhlelo lwesikhathi lokulethwa olucacile
Cacisa imigomo yokukhokha

Isinyathelo 6: Thola Bese Uqinisekisa

Lapho kulethwa:

Qinisekisa ukuthi izimpahla/izinsevisi zihlangabezana nemininingwane
Hlola amanani nekhwalithi
Sayina inothi yokulethwa noma isitifiketi sokwamukela
Bika noma yimaphi amaphutha noma ukusilela ngokusheshayo

Isinyathelo 7: Phatha Inkokhelo

Ngemva kokuqinisekisa:

Vumelanisa i-invoyisi ne-purchase order nenothi yokulethwa
Gumyaza inkokhelo ngokuya ngemikhawulo yokugunyazwa
Phatha inkokhelo ngaphakathi kwemigomo evumelwanayo
Gcina i-invoyisi namadokhumenti asekelayo

Amaphutha Avamile Okuthenga Okufanele Ugweme

Ukweqa ama-quote: Njalo thola ama-quote amaningi ekuthengeni okubalulekile
Amadokhumenti amabi: Gcina amarekhodi aphelele azo zonke izinqumo zokuthenga
Ukunganaki ikhwalithi: Ungakhethi inketho eshibhile uma ikhwalithi inganele
Ukushoda kwemagunyazo: Qinisekisa ukuthi ukuthenga kugunyazwe ngokuya ngemingcele
Imininingwane engenele: Chaza ngokucacile izidingo ukuze uthole ama-quote anembile

Izidingo Zemibiko Yezimali

Ama-SGB kufanele alungise imibiko yezimali ejwayelekile ukuze kuqinisekiswe ukuvezwa nokuthobela. Izidingo zokubika ziyahluka ngesifundazwe kodwa ngokuvamile zihlanganisa imibiko yenyanga, yekota neyonyaka.

Imibiko Yezimali Yenyanga

Imibiko yenyanga inikeza ukubhekwa njalo kokusebenza kwezimali:

Umbiko wemali egenayo:

Imali egenayo yangempela vs isabelomali (ngohlelo)
Ukuhlaziya kokwehluka
Amazinga okuqoqwa (kwemali yesikole)

Umbiko wokuchithwayo:

Ukuchithwayo kwangempela vs isabelomali (ngohlelo)
Ukuhlaziya kokwehluka
Ukuthenga okukhulu

Ukuvumelanisa kwebhange:

Ibhalansi yokuqala
Imali egenayo etholiwe
Izinkokhelo ezenziwe
Ibhalansi yokuvala
Ukuvumelanisa nombiko webhange

Umbiko wokugeleza kwemali:

Isimo semali
Imali egenayo elindelwe (izinsuku ezi-30 ezizayo)
Izinkokhelo ezilindelwe (izinsuku ezi-30 ezizayo)
Ibhalansi yemali eqagelwe

Imibiko yenyanga kufanele:

Ilungiswe Umphathi Wezimali
Ibuyekezwe Ikomiti Yezimali
Ithulwe ku-SGB
Igcinwe ngenjongo yokucwaningwa

Imibiko Yezimali Yekota

Imibiko yekota inikeza ukuhlaziya kwezimali okuningiliziwe:

Imali egenayo nechithwayo ebanzi:

Okwangempela kuze kube yimanje vs isabelomali
Ukuhlaziya kokwehluka okuningiliziwe
Ukuhlaziya ukuthambekela

Ibalansi-sheet:

Izimpahla (amabhalansi ebhange, impahla, impahla)
Izikweletu (abakweletwayo, izimali ezingenwe)
Izimpahla ezi net

Ukuqagela:

Isimo esiqagelwe sekugcina unyaka
Izingozi nemathuba ezikhombisiwe
Izincomo ezinconselwayo

Imibiko yekota kufanele:

Ibe ningiliziwe kune mibiko yenyanga
Ifake incazelo yokuchaza ukwehluka
Iqagela isimo sekugcina unyaka
Ithulwe kubazali emihlanganweni ye-SGB

Imibiko Yezimali Yonyaka

Imibiko yezimali yonyaka yimibiko ebanzi edingwa Isigaba 41 se-SASA:

Izingxenye:

Umbiko Wesimo Sezimali (Ibalansi-Sheet)
- Izimpahla (yamanje nezingezona yamanje)
- Izikweletu (yamanje nezingezona yamanje)
- Izimpahla ezi net/equity
Umbiko Wokusebenza Kwezimali (Umbiko Wemali Engenayo)
- Imali egenayo (ngomthombo)
- Ukuchithwayo (ngohlelo)
- Insalela noma isilele
Umbiko Wokugeleza Kwemali
- Imisebenzi yokusebenza
- Imisebenzi yokutshala
- Imisebenzi zezimali
Amaphuzu Emibiko Yezimali
- Izinqubomgomo ze-accounting
- Izentengiso ezibalulekile
- Izimo ezingahle zibe khona
- Izentengiso ezinxulumene
Umbiko Womcwaningi
- Umbono wokucwaningwa okuzimele
- Okutholwe ukucwaningwa nezincomo

Imibiko yezimali yonyaka kufanele:

Ilungiswe ngokuya nge-General Recognised Accounting Practice (GRAP) noma amazinga afanayo
Icwaningwe umcwaningi obhalisiwe
Ithunyelwe kumnyango wezemfundo wesifundazwe
Yenziwe itholakale kubazali lapho becela
Ithulwe eMhlanganweni Jwayelekile Wonyaka (AGM)

Ukuze uthole ithempulethi nokuqondisa okuningiliziwe, bheka Ithempulethi Yembiko Yezimali Yonyaka Ye-SGB.

Izinqubo Ezingcono Zokubika Ngezimali

Ukufika ngesikhathi: Lungisa imibiko ngokusheshayo (nyanga ngaphakathi kwezinsuku ezi-10 sekuphela kwenyanga)
Ukuqonda: Qinisekisa zonke izibalo futhi uvumelanise namadokhumenti omthombo
Ukuqonda: Sebenzisa izihloko ezigcwele, amatafula nezincomo
Ukuqhubeka: Sebenzisa amafomathi nama-hlelo avumelanayo kuwo wonke imibiko
Ukuvezwa: Yenza imibiko itholakale kubabambiqhaza
Amadokhumenti: Gcina amadokhumenti asekelayo aphelele

Izidingo Nezinqubo Zokucwaningwa

Isigaba 42 se-SASA sidinga ukucwaningwa kwonyaka kwemibiko yezimali zesikole. Ukuqonda izidingo zokucwaningwa kusiza ama-SGB ukuzilungiselela ngempumelelo futhi aphendule okutholwe ngokusheshayo.

Izidingo Zokucwaningwa

Ungani ongacwaninga:

Abacwaningi ababhalisiwe (njengoba kuchaziwe ku-Auditing Profession Act)
Izifundazwe ezithile zivumela abaphathi be-accounting ezikoleni ezincane (hlola imithetho yesifundazwe)

Okucwaningwayo:

Imibiko yezimali yonyaka
Amarekhodi ezimali namadokhumenti asekelayo
Ukuthobela i-SASA nemithetho yesifundazwe
Ukulawula kwangaphakathi nezinqubo zokuphatha izimali

Nini ukucwaningwa kwenzeka:

Minyaka yonke, ngemva kokuphela konyaka wezimali
Ngokuvamile ngaphakathi kwezinyanga ezi-6 sekuphela unyaka
Izifundazwe ezithile zidinga ukucwaningwa okuphakathi (hlola izidingo zesifundazwe)

Inqubo Yokucwaningwa

Isinyathelo 1: Khetha Umcwaningi

Ama-SGB kufanele:

Thole ama-quote kubacwaningi ababhalisiwe aba-2–3
Cabanga ulwazi lokucwaningwa kwezikole
Hlola izinkomba ezikoleni ezinye
Qinisekisa ukuzimela (umcwaningi akufanele abe nokungqubuzana kwezintshisekelo)

Isinyathelo 2: Lungiselela Ukucwaningwa

Ngaphambi kokucwaningwa, lungiselela:

Amarekhodi ezimali aphelele (imali egenayo, ukuchithwayo, imibiko yebhange)
Amadokhumenti asekelayo (ama-invoyisi, amarisipti, izinkontileka)
Amaminithi emihlangano ye-SGB nekomiti yezimali
Izabelomali nemibiko yezimali
Ireyista yezimpahla
Amarekhodi okukhululwa kwemali

Isinyathelo 3: Umsebenzi Wokucwaningwa

Phakathi nokucwaningwa:

Umcwaningi ubuyekeza amarekhodi ezimali namadokhumenti
Umcwaningi uhlola izintengiso namabhalansi
Umcwaningi uhlaziya ukulawula kwangaphakathi
Umcwaningi ukhomba izinkinga nemibuzo

Isinyathelo 4: Ukumelwa Ukuphatha

I-SGB iphendula:

Imibuzo nokutholwe ukucwaningwa
Izicelo zamadokhumenti angeziwe
Incazelo yezintengiso noma izinqubomgomo

Isinyathelo 5: Umbiko Wokucwaningwa

Umcwaningi ukhipha:

Umbono wokucwaningwa: Umbono ohlanzekile, ogunyaziwe noma ophikisayo
Incwadi yokuphatha: Okutholwe nezincomo zokuthuthukisa
Imibiko yezimali ecwaningiwe: Imibiko egcwele nesayini yomcwaningi

Isinyathelo 6: Phendula Okutholwe

I-SGB kufanele:

Buyekeze okutholwe ukucwaningwa nekomiti yezimali
Sakhe uhlelo lokwenza ukuze sikwazi ukubhekana nezingqinamba
Sebenzise izincomo
Bike inqubekela phambili kumnyango wezemfundo wesifundazwe

Okutholwe Ukucwaningwa Okuvamile

Ukugcina amarekhodi okubi:

Ama-invoyisi noma amarisipti asilele
Ukuvumelanisa kwebhange okungaphelele
Incazelo yezintengiso engacacile

Ubuthakathaka bokulawula kwangaphakathi:

Ukushoda kokuhlukaniswa kwemisebenzi
Igunyazo elisilele lokukhokha
Ukuphatha impahla okunganele

Izinkinga zokuthobela:

Ukungathobeli imithetho yokuthenga
Izinqubo zokukhululwa kwemali ezingalungile
Izinqubomgomo zezimali ezisilele

Amaphutha emibiko yezimali:

Ukuhlukanisa okungalungile kwemali egenayo/echithwayo
Amaphutha wezibalo
Okusilele ekusobaleni

Ukulungiselela Ukucwaningwa Okuyimpumelelo

Gcina amarekhodi aphelele: Gcina wonke ama-invoyisi, amarisipti namadokhumenti asekelayo
Vumelanisa njalo: Qedela ukuvumelanisa kwebhange nyanga ngayinye
Bhala izinqumo: Gcina amaminithi azo zonke izinqumo zezimali
Sebenzisa ukulawula: Sungula ukuhlukaniswa kwemisebenzi nemikhawulo yokugunyaza
Buyekeza izinqubomgomo: Qinisekisa ukuthi izinqubomgomo zezimali ziyasebenza futhi ziyalandelwa
Lungiselela kusenesikhathi: Qala ukulungiselela ukucwaningwa kude sekupheleni unyaka

Ukuthobela Nokuphatha Umingozi

Ama-SGB kufanele aqinisekise ukuthobela i-SASA, imithetho yesifundazwe nezinqubo ezingcono zokuphatha izimali ukuze agweme izijeziso futhi avikele izinsiza zesikole.

Izindawo Eziyinhloko Zokuthobela

Ukuthobela i-SASA:

Ukugcina amarekhodi ezimali okufanele (Isigaba 41)
Imibiko yezimali yonyaka nokucwaningwa (Isigaba 42)
Ukusethwa kwemali yesikole nokukhululwa (Isigaba 43)
Ukuphatha i-akhawunti yebhange (Isigaba 40)

Imithetho yesifundazwe:

Imingcele yokuthenga nezinqubo
Amafomathi nemikhawulo yemibiko yezimali
Izidingo zokugunyazwa kwemali
Imikhawulo yokuthumela ukucwaningwa

Ukuthobela intela:

Ukubhalisa i-VAT (uma kusebenza)
I-PAYE yabasebenzi
Imibiko yentela yonyaka (uma kudingeka)

Ezinye izidingo:

Ukuthobela i-POPIA (ukuvikela idatha)
Umthetho wokuqashwa (kwabasebenzi besikole)
Imithetho yezokuphepha nempilo

Ukuphatha Umingozi

Ama-SGB kufanele akhombe futhi aphathe izingozi zezimali:

Izingozi zokusebenza:

Ukuqoqwa kwemali okwehlayo: Thuthukisa izindlela zokuqoqa nezinqubo zokukhokha
Izindleko ezingalindelwe: Gcina izindiliziwe zesimo
Ukwehluka kwesabelomali: Qapha njalo futhi ulungise ukuchitha

Izingozi zokuthobela:

Okutholwe ukucwaningwa: Bhekana ngokusheshayo futhi sebenzise izincomo
Izinguquko zokulawula: Hlala uyaziswa ngezibuyekezo zomthetho
Izijeziso zokungathobeli: Qinisekisa ukuthi izinqubomgomo nezinqubo ziyalandelwa

Izingozi zobuqhinga:

Ukulawula kwangaphakathi: Sebenzisa ukuhlukaniswa kwemisebenzi
Imikhawulo yokugunyaza: Dinga izigunyazo eziningi zezentengiso ezibalulekile
Ukubuyekeza njalo: Yenza ukubuyekezwa kwesikhathi ngesikhathi kwezentengiso zezimali

Izingozi zezimali:

Izinkinga zokugeleza kwemali: Qapha ukugeleza kwemali futhi ugcina izindiliziwe
Izingozi zokutshala: Tshala izimali ezingeze ngokulondolozayo
Izingozi zemali: Phatha ukusengozini kwemali yangaphandle (uma kusebenza)

Ukulawula Kwangaphakathi

Ukulawula kwangaphakathi okuyimpumelelo kuvikela izinsiza zesikole futhi kuqinisekise ukuthobela:

Ukuhlukaniswa kwemisebenzi:

Abantu abahlukene kufanele: bagunyaze izinkokhelo, babhale izintengiso, bavumelanise imibiko yebhange
Akukho muntu oyedwa okufanele abe nokulawula okuphelele izimali

Imikhawulo yokugunyaza:

Sungula imikhawulo ecacile yokugunyaza inkokhelo
Dinga igunyazo le-SGB ekuthengeni okubalulekile
Bhala zonke izigunyazo

Ukuvumelanisa njalo:

Ukuvumelanisa kwebhange nyanga ngayinye
Ukuvumelanisa kwereyista yezimpahla minyaka yonke
Ukuvumelanisa kokuqoqwa kwemali ngetemu

Amadokhumenti:

Gcina amarekhodi aphelele azo zonke izintengiso
Gcina ama-invoyisi, amarisipti namadokhumenti asekelayo
Bhala zonke izinqumo zezimali emaminithini

Ukubuyekeza njalo:

Ukubuyekezwa kwenyanga kwezimali nekomiti yezimali
Ukubuyekezwa kwekota yi-SGB ephelele
Ukucwaningwa kwangaphakathi konyaka (uma izinsiza zivumela)

Ubuchwepheshe Nosoftware Wokuphatha Izimali

Isoftware yokuphatha izimali yesimanje inganciphisa kakhulu ukuphatha izimali kwe-SGB, inciphise umthwalo wokuphatha futhi ithuthukise ukuqonda.

Izinzuzo Zesoftware Yezimali

Ukusebenza kahle:

Ukugcina amarekhodi okuzenzakalelayo kunciphisa ukungena kwedatha ngesandla
Ukuvumelanisa kwebhange okuzenzakalelayo kusindisa isikhathi
Ukukhiqiza imibiko yezimali ngokusheshayo

Ukuqonda:

Izibalo ezizenzakalelayo zinciphisa amaphutha
Ukuqinisekisa okufakwe kuvimbela ukungena okungalungile
Ukuhlanganiswa nama-akhawunti ebhange kuqinisekisa ukuqonda

Ukuthobela:

Amathempulethi afakwe emibikweni yezimali
Umzila wokucwaningwa okuzenzakalelayo wawo wonke izintengiso
Ukuthobela amazinga e-accounting

Ukuvezwa:

Imibiko yezimali yesikhathi sangempela
Ukufinyelela kulwazi lwezimali okulula
Amadokhumenti acacile azo zonke izintengiso

Izici Okufanele Uzifune

Lapho ukhetha isoftware yokuphatha izimali, cabanga:

Izici eziqondene nesikole: Eklanyelwe ukuphatha izimali zesikole
Ukuthobela i-SASA: Iseka izidingo zokubika ze-SASA
Ukuhlanganiswa: Ixhumana nezinqubo zokuphatha izikole
Ukusebenza kalula: Kulula kubantu abangewona abe-accountants
Ukusekelwa: Ukuqeqeshwa nokusekelwa kobuchwepheshe kuyatholakala
Indleko: Iyaphatheka ezabelomalini zesikole

I-Fundisa isiza izikole ukuphatha imali nokubika ngezimali namathuluzi ezezimali ahlanganisiwe. Uhlelo luphatha ukuqoqwa kwemali, lukhiqiza imibiko yezimali, lulandelela imali egenayo nechithwayo, futhi luqinisekisa ukuthobela izidingo ze-SASA—okwenza ukuphatha izimali kwe-SGB kusebenze kahle futhi kusobala.

Izinqubo Ezingcono Zokuphatha Izimali Kwe-SGB

Landela lezi zinqubo ezingcono ukuze uqinisekise ukuphathwa kwezimali ngempumelelo:

Sungula izinqubomgomo ezigcwele: Thuthukisa izinqubomgomo zezimali ezinengiliziwe (ukuthenga, ukukhululwa kwemali, ukuqoqa imali)
Gcina amarekhodi aphelele: Gcina wonke ama-invoyisi, amarisipti namadokhumenti asekelayo
Ukubhekwa njalo: Buyekeza ukusebenza kwezimali nyanga nangekota
Ukubika ngokusobala: Yenza ulwazi lwezimali lutholakale kubabambiqhaza
Ukusekelwa kobuchwepheshe: Sebenzisa abe-accountants noma abacwaningi ezindabeni eziyinkimbinkimbi
Ukuthuthukiswa okuqhubekayo: Funda okutholwe ukucwaningwa futhi sebenzise izincomo
Ukuqeqeshwa: Qinisekisa ukuthi amalungu e-SGB nabasebenzi baqonda imithwalo yezimali
Ubuchwepheshe: Sebenzisa isoftware yezimali ukuze unciphise izinqubo futhi unciphise amaphutha

Isiphetho

Ukuphatha izimali kwe-SGB ngumthwalo oyinkimbinkimbi kodwa obalulekile odinga ukuhlela ngokucophelela, izinqubo ezisobala nokubhekwa okuqotho. Ngokuqonda izidingo ze-SASA, ukuthuthukisa izabelomali ezinengiliziwe, ukusetha imali ngokuzimela, ukuphatha ukuthenga ngempumelelo, ukulungisa imibiko enembile nokwenza ukucwaningwa njalo, ama-SGB angaqinisekisa ukuthi izikole zazo zisebenza ngezimali eziqhubekayo kuyilapho egcina ukuthobela nokusobala.

Okubalulekile:

Izigaba 36–43 ze-SASA zisungula uhlaka lwemithetho lokuphatha izimali kwe-SGB
Amakomiti ezimali nabaphathi bezimali badlala indima ebalulekile ekubhekeni kwezimali zansuku zonke
Izabelomali zonyaka ziqinisekisa ukuthi izikole zingasebenza ngempumelelo kuyilapho zigcina ukuqina
Ukusethwa kwemali yesikole kufanele kubalansise izidingo zemali egenayo nokuthi iyaphatheka nezidingo zokukhululwa
Izinqubo zokuthenga kufanele ziqinisekise inani lgemali, ukuvezwa nokuthobela
Ukubika ngezimali kunikeza ukuvezwa futhi kunikeza ukubhekwa okusebenzayo
Ukucwaningwa kwonyaka kuqinisekisa ukuthobela nokukhomba izindawo zokuthuthukisa
Ubuchwepheshe bunganciphisa ukuphatha izimali futhi bunciphise umthwalo wokuphatha

Kungabe uyilungu le-SGB esanda kukhethwa elifunda izintambo noma umphathi wezimali onolwazi oqinisekisa ukuthobela, lolu hlahlandlela lunikeza isisekelo sokuphatha izimali kwe-SGB ngempumelelo. Ezikoleni ezifuna ukunciphisa izinqubo zezimali, amathuluzi e-Fundisa ezezimali ahlanganisiwe aphatha ukuqoqwa kwemali, ukubika nokuthobela—okwenza ukuphatha izimali kwe-SGB kusebenze kahle futhi kusobala.

Imibuzo Evame Ukubuzwa

Yini imithwalo ezinhloko yezimali ye-SGB?

Ama-SGB abhekele: ukuthuthukisa nokugunyaza izabelomali zonyaka, ukusetha imali yesikole (ngokuvumelana nezigunyazo zesifundazwe), ukuphatha izimali ezenziwe yisikole, ukuqinisekisa ukugcinwa kwemarekhodi ezimali okufanele, ukulungisa imibiko yezimali yonyaka, ukwenza ukucwaningwa kwonyaka, ukuphatha izinqubo zokuthenga, nokuqinisekisa ukuthobela i-SASA nemithetho yesifundazwe. Umphathi wezimali we-SGB ngokuvamile uphatha ukuphatha izimali zansuku zonke, kuyilapho ikomiti yezimali inikeza ukubhekwa ne-SGB ephelele igunyaza izinqumo zezimali ezinkulu.

Kangaka kangaka ama-SGB kufanele abuyekeze ukusebenza kwezimali?

Ama-SGB kufanele abuyekeze ukusebenza kwezimali nyanga ngayinye ngemihlangano yekomiti yezimali nangekota ngemihlangano ye-SGB ephelele. Ukubuyekezwa kwenyanga kugxile ekuqhathaniseni imali egenayo nechithwayo yangempela nesabelomali, ukukhomba ukwehluka nokuqinisekisa ukuthi ukugeleza kwemali kwanele. Ukubuyekezwa kwekota kunikeza ukuhlaziya okuningiliziwe, kuqagela isimo sekugcina unyaka nokukhomba ukuthambekela okudinga isinyathelo. Ukubuyekezwa kwonyaka kwenzeka phakathi nokuthuthukisa isabelomali nezinqubo zokucwaningwa.

Kwenzekani uma i-SGB ingathobeli izidingo zezimali ze-SASA?

Ukungathobeli izidingo zezimali ze-SASA kungaholela: ukungena kwezifundazwe (umnyango wezemfundo wesifundazwe ungathatha ukuphatha izimali), okutholwe ukucwaningwa (imibono yokucwaningwa egunyaziwe noma ephikisayo), isinyathelo somthetho (umnyango wesifundazwe ungathatha isinyathelo somthetho ngamalungu e-SGB), ukukhawulelwa ukuxhaswa (ukuncishwa noma ukuvalelwa kwababiwa), nokuonakala igama (ukulahlekelwa yithemba labazali nomphakathi). Ama-SGB kufanele agqame ukuthobela futhi abhekane nokutholwe ukucwaningwa ngokusheshayo ukuze agweme le miphumela.

Ngabe amalungu e-SGB angabanjwa ngokomuntu siqu ngezikweleti zesikole?

Ngaphansi kweSigaba 39 se-SASA, amalungu e-SGB awasibopho ngokomuntu siqu ngezikweleti zesikole ngaphandle kokuthi benze ngokunganaki noma ngobuqili. Kodwa-ke, ama-SGB kufanele agcine ukulawula okufanele kwezimali futhi enze ngokuzimela ukuvikela amalungu. Uma amalungu e-SGB ephula imithwalo yawo yokuthembeka (isb., ngokwenza ngokunganaki, ngobuqili noma ngokungqubuzana kwezintshisekelo), bangabanjwa ngokomuntu siqu. Ama-SGB kufanele agcine inshurensi efanele (inshurensi yabaDirectors ne-Officers) ukuvikela amalungu futhi aqinisekise ukuthi zonke izinqumo zezimali ziyabhalwa futhi zigunyazwa ngendlela efanele.