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 ngesikhathi begcina amarekhodi acacile futhi belungiselela ukucwaningwa. UMthetho Wezikole WaseNingizimu Afrika (i-SASA) unikeza imithwalo emikhulu yezimali Emalungwini Aphathekayo Ezikole (ama-SGB), futhi ukungakwenzi ngendlela efanele kungaholela ekutholeni okuthile ekucwaningweni, ukungenelela kwesifundazwe, noma ukulahlekelwa yithemba labazali.

Lo mhlahlandlela wokuphatha izimali ze-SGB uhlanganisa imisebenzi ngaphansi koMthetho Wezikole WaseNingizimu Afrika (i-SASA), ikakhulukazi Isigaba 20 kanye Nezigaba 36–43: indlela yokuthuthukisa izabelomali zonyaka, ukusetha imali yesikole ngaphakathi kwemikhawulo yomthetho, ukuphatha ukuthenga, ukulungiselela imibiko yezimali, ukwenza ukucwaningwa nokugcina ukuthobela. Kungakhathaliseki ukuthi uyilungu le-SGB elisanda kukhethwa noma umphathi wezimali onolwazi, izigaba ezingezansi zikunika uhlaka olucacile nezinyathelo eziyinsebenzo. Sihlukanisa indima yekomiti yezimali nomphathi wezimali, sichaza izidingo ze-SASA ngolimi olulula, futhi sifaka amathebula nezibonelo ukusiza i-SGB yakho ukuthi iphathe izimali zesikole ngempumelelo.

Kuyini Ukuphatha Izimali Kwe-SGB?

Ukuphatha izimali kwe-SGB kubhekisela ohlelweni oluphelele lokuhlela, ukulawula nokubika izimali zesikole okufanele Amalungu Aphathekayo Ezikole (ama-SGB) awasebenzise ngaphansi koMthetho Wezikole WaseNingizimu Afrika. I-SASA inikeza ama-SGB izinga eliphakeme lokuzimela ezimalini zesikole, kuyilapho ibeka izidingo eziqinile zokuphendula ukuze kuqinisekiswe ukuthi izimali zomphakathi ziphathwa ngokusobala nangokunesibopho.

Izimiso eziyinhloko zokuphatha izimali kwe-SGB:

Ukusobala: Zonke izinqumo zezimali kufanele zibhalwe phansi futhi zitholakale kubazali, abasebenzi neziphathimandla zezemfundo
Ukuphendula: Ama-SGB anesibopho ngokomthetho kuzo zonke izinqumo zezimali futhi kufanele aphendule kumnyango wezemfundo wesifundazwe
Ukuthobela: Izinqubo zezimali kufanele zihambisane ne-SASA, imithetho yesifundazwe neziqondiso ze-National Treasury
Ukuqhubeka: Izabelomali kufanele ziqinisekise ukuthi isikole singasebenza ngempumelelo kuyilapho sigcina ukuzinza 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 lezi zinhlobo zemali zidinga ukuphathwa ngokucophelela, ukugcinwa kwamarekhodi anembile nokubikwa njalo ukuze kuqinisekiswe ukuthobela nokusobala.

Uhlaka Lomthetho: Isigaba 20 Kanye Nezigaba 36–43 ze-SASA

UMthetho Wezikole WaseNingizimu Afrika (uMthetho 84 wango-1996) usungula isisekelo somthetho sokuphatha izimali kwe-SGB, ikakhulukazi kuSigaba 20 (imisebenzi ejwayelekile) neSahluko 4, Izigaba 36 kuya ku-43 (ukuxhaswa kwezikole zikahulumeni). Ukuthola izinombolo zezigaba ezifanele kubalulekile uma uzicaphuna kudokhumenti lwenqubomgomo noma kusiphathimandla sesifundazwe, ngakho nansi lokho ngamunye wezigaba akubhekene nakho ngempela, okuqinisekiswe ngokuhlola umbhalo woMthetho ngokwawo.

Isigaba 20: Imisebenzi Yawo Wonke Amalungu Aphathekayo

Isigaba 20 sibeka imisebenzi ejwayelekile okufanele iSGB ngayinye iyenze, kwezimali nakwezinye izinto:

Gqugquzela izintshisekelo ezinhle zesikole: Izinqumo zezimali kufanele zibeke imfundo yabafundi phambili
Sekela uthishanhloko nabasebenzi: Sebenzisana nokuphatha isikole ekuhleleni kwezimali
Thuthukisa izinqubomgomo zesikole: Dala izinqubomgomo zezimali ezihambisana nezidingo ze-SASA
Phatha impahla yesikole: Phatha izimpahla nezindawo zesikole ngokunesibopho
Lawula izimali zesikole: Enza ukubhekwa kukho konke ukungenayo nokuchithwayo, kubandakanya ukuncoma imali yesikole nokuphatha isikhwama sesikole

Isigaba 36: Isibopho Selungu Elilawulayo

Isigaba 36 sidinga ukuthi i-SGB ithathe zonke izinyathelo ezizwakalayo, ngaphakathi kwamandla ayo, ukuze yengeze izinsiza uHulumeni azihlinzekayo, ngenhloso yokuthuthukisa izinga lemfundo esikoleni. Lesi yisigaba esinika ukuqoqwa kwemali, ukuxhaswa yizimboni, nemali ezenziwe yisikole isisekelo sazo somthetho.

Isigaba 37: Izikhwama Nempahla Yesikole

Isigaba 37 sidinga ukuthi ilungu elilawulayo:

Lisungule isikhwama sesikole: Lisiphathe ngokuvumelana neziqondiso eziphuma kuMnyango Wehhovisi
Livule i-akhawunti yasebhange: Lifake yonke imali eyamukelwe kuleyo akhawunti (ngezinto ezimbalwa ezikhethekile)
Ligcine amarekhodi afanele: Ligcine amarekhodi ezimali anembile namadokhumenti
Liphathe izipho nezifa ezishiywe: Lisebenzise imali noma impahla eyaphiwe isikole ngokuvumelana nemibandela ehambisana naleso sipho

Isigaba 38: Isabelomali Sonyaka

Isigaba 38 sidinga ukuthi i-SGB ilungiselele isabelomali sonyaka, ngendlela emiswe yi-MEC ku-Provincial Gazette, esikhombisa imali eqagelwe engenayo nechithwayo yonyaka wezimali ozayo, futhi sethule lokhu emhlanganweni wabazali ukuze kwamukelwe.

Isigaba 39: Imali Yesikole

Isigaba 39 silawula ukunqunywa kwemali: imali yesikole ingakhokhiswa kuphela uma iningi labazali abasemhlanganweni wesabelomali sonyaka (obizwe ngaphansi kweSigaba 38) benqume ukukhokhisa imali futhi bamise inani. Lesi yisigaba esinika izincomo zemali ze-SGB amandla omthetho, hhayi isabelo esijwayelekile “sesibopho”.

Isigaba 40: Isibopho Sabazali Sokukhokha Imali Yesikole

Isigaba 40 senza umzali abe nesibopho sokukhokha imali enqunywe ngaphansi kweSigaba 39, ngaphandle kokuthi bafaneleke ukukhululwa ngaphansi koMthetho.

Isigaba 41: Ukuphoqelela Ukukhokhwa Kwemali Yesikole

Isigaba 41 sivumela isikole sikahulumeni ukuthi siphoqelele ukukhokhwa kwemali ngenqubo yomthetho ngokumelene nabazali abanesibopho ngaphansi kweSigaba 40, kuncike emikhawulweni yezinyathelo zokubuyisa imali echazwe kamuva kulo mhlahlandlela (izikole azikwazi ukwala ukubhalisa noma ukubamba imibiko ukuze ziphoqelele ukukhokha).

Isigaba 42: Amarekhodi Nemibiko Yezimali

Isigaba 42 siyala ukuthi ama-SGB:

Agcine amarekhodi ezimali: Agcine amarekhodi acacile ako konke ukungenayo nokuchithwayo
Alungiselele imibiko yezimali yonyaka: Akhiqize imibiko yezimali ebanzi
Athumele imibiko emnyangweni: Anikeze imibiko yezimali minyaka yonke kumnyango wezemfundo wesifundazwe
Enze imibiko itholakale: Avumele abazali nabasebenzi ukuthi bathole imibiko yezimali uma becela

Isigaba 43: Ukucwaningwa noma Ukuhlolwa Kwamarekhodi Nemibiko Yezimali

Isigaba 43 sidinga ukuthi:

Ukucwaningwa kwaminyaka yonke: Imibiko yezimali kufanele icwaningwe minyaka yonke umuntu obhalisiwe njengomcwaningimabhuku ngaphansi koMthetho Wobungcweti Bokucwaninga (Auditing Profession Act) 26 wango-2005, noma, ezikoleni ezingafinyeleli emkhawulweni wobukhulu/wenkimbinkimbi omiswe yi-MEC, ahlolwe omunye umuntu ofanelekile ngokwanele, noma acwaningwe ngu-Auditor-General uma kucelwa
Imibiko yokucwaningwa: Imibiko yokucwaningwa kufanele ithunyelwe kumnyango wezemfundo wesifundazwe
Ukubhekana nokutholwe ekucwaningweni: Ama-SGB kufanele aphendule imibuzo yokucwaningwa futhi asebenzise izincomo

Isibopho Somuntu Siqu Samalungu e-SGB

Amalungu e-SGB awabophekile ngokuzenzekelayo ngokomuntu siqu ngezikweletu zesikole noma ngezinqumo zezimali zansuku zonke. Nokho, lokhu akulona uphiko lokuxhaswa lweSahluko 4: kuvela ku-Section 16(2), ethi ibhodi elibusayo “lime esikhundleni sokwethenjwa kuso isikole” — ngamanye amazwi, umthwalo wobuqotho bokwethenjwa. Empeleni, lokhu kusho ukuthi:

Ukwenza ngokwethembeka kuyavikelwa: Ilungu elisebenzisa ukunakekela okufanele futhi elenza ngobuqotho ezintweni ezizuzisa isikole alibi nesibopho somuntu siqu ngoba nje isinqumo sezimali sesiphumele kabi
Ukwephulwa kwaleso sethembo akuvikelwa: Ilungu eliephula lo mthwalo wokwethenjwa, ngokwesibonelo ngokungasebenzi ngokunganaki, ngenkohliso, noma ngokuveza kabi okubangela ukulahlekelwa esikoleni noma kumuntu wesithathu, lingabanjwa ngokomuntu siqu
Isibopho ngokwaso siyindaba yomthetho wesintu (common law): I-SASA ayichazi ukuhlolwa okuzimele “kwesibopho somuntu siqu” samalungu e-SGB; imiphumela yokwephula isikhundla sokwethenjwa se-Section 16(2) isebenza ngaphansi kwezimiso ezivamile zomthetho wesintu (ukwephula umthwalo wokwethenjwa, i-delict), njengoba kuqinisekiswa ukuhlaziywa komthetho ngalo Mthetho (Visser, 2003; Serfontein, 2010) kanye nesiqondiso sika-FEDSAS ngokwaso kumabhodi abusayo

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

Indima Yekomiti Yezimali Ye-SGB

Amaningi ama-SGB asungula ikomiti yezimali ukuze iphathe ukuhlela kwezimali okuningiliziwe kanye nokubhekwa. Nakuba lokhu kungadingekile ngokwe-SASA, amakomiti ezimali ancoma kakhulu ukuphatha izimali ngempumelelo.

Ukwakheka Kwekomiti Yezimali

Amakomiti ezimali ngokuvamile ahlanganisa:

Umphathi wezimali we-SGB: Ngokuvamile uhola ikomiti
Uthishanhloko: Unikeza umumo wokusebenza nokungena kwesabelomali
Usihlalo we-SGB: Uqinisekisa ukuhambisana nezinqumo ze-SGB
Ilungu elilodwa noma amabili engeziwe e-SGB: Aletha imibono ehlukene
Umphathi Wezimali Wesikole: Unikeza ukusekelwa kokuphatha (uma etholakala)

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

Imisebenzi Yekomiti Yezimali

Ikomiti yezimali yenza imisebenzi eminingi ebalulekile:

Ukuthuthukiswa kwesabelomali: Ibhala izabelomali zonyaka ukuze zamukelwe yi-SGB
Ukubhekwa kwezimali: Ibuyekeza imibiko yezimali yenyanga futhi ikhombe ukwehluka
Ukubhekwa kokuthenga: Ibuyekeza ukuthenga okukhulu futhi iqinisekise ukuthobela izinqubomgomo zokuthenga
Ukusetha imali: Ithuthukisa iziphakamiso zemali yesikole ngokusekelwe ezidingweni zesabelomali
Ukulungiselela ukucwaningwa: Ixhumanisa izinqubo zokucwaningwa kwaminyaka yonke futhi iphendule imibuzo
Ukuthuthukiswa kwenqubomgomo: Ibhala izinqubomgomo zezimali (ukuthenga, ukukhululwa kwemali, ukuqoqa imali)
Ukuphathwa kobungozi: Ikhomba izingozi zezimali futhi income izindlela zokulawula

Imihlangano Yekomiti Yezimali

Amakomiti ezimali kufanele ahlangane:

Njalo ngenyanga: Phakathi nonyaka wesikole ukuze abuyekeze ukusebenza kwezimali
Njalo ngekota: Ukuze abuyekeze isabelomali ngokuningiliziwe futhi bahlaziye ukwehluka
Njalo ngonyaka: Ukuze bathuthukise isabelomali futhi balungiselele ukucwaningwa

Yonke imihlangano yekomiti yezimali kufanele ibhalwe amaminithi, futhi izincomo kufanele zethulwe ku-SGB egcwele ukuze zamukelwe.

Indima Yomphathi Wezimali We-SGB

Umphathi wezimali we-SGB uyisikhulu esibalulekile sezimali esibhekele ukuphatha izimali zansuku zonke. Le ndima idinga ulwazi lwezimali, ukunaka imininingwane nokuzibophezela ekusobaleni.

Imithwalo Yomphathi Wezimali

Imithwalo yomphathi wezimali ihlanganisa:

Ukugcinwa kwamarekhodi ezimali: Ugcina amarekhodi anembile ako konke ukungenayo nokuchithwayo
Ukuphathwa kwe-akhawunti yasebhange: Uqapha ama-akhawunti ebhange, avumelanise imibiko futhi agunyaze izinkokhelo
Ukulungiselelwa kwesabelomali: Usebenzisana nekomiti yezimali ukuze athuthukise izabelomali zonyaka
Ukubikwa kwezimali: Ulungisa imibiko yezimali yenyanga ye-SGB nekomiti yezimali
Ukuphathwa kokugeleza kwemali: Uqinisekisa ukuthi isikole sinemali eyanele ukuhlangabezana nezibopho zaso
Ukugunyazwa kwezinkokhelo: Ubuyekeza futhi agunyaze izinkokhelo (ngaphakathi kwemikhawulo esethwe yi-SGB)
Ukuxhumanisa ukucwaningwa: Usebenzisana nabacwaningimabhuku ukuze anikeze amadokhumenti futhi aphendule imibuzo
Ukuxhumana nabazali: Uchaza izindaba zezimali kubazali emihlanganweni ye-SGB

Amakhono Adingekayo Kumphathi Wezimali

Nakuba i-SASA ingacacisi amakhono asemthethweni, abaphathi bezimali abasebenza kahle ngokuvamile banalezi zici:

Ulwazi lwezimali: Ukuqonda izimiso eziyisisekelo ze-accounting
Ukunaka imininingwane: Ikhono lokubona amaphutha nokungahambisani
Ubuqotho: Ukuzibophezela ekuphatheni izimali ngokusobala nangokunesimilo
Isikhathi esitholakalayo: Ikhono lokuzinikela amahora ambalwa ngesonto emisebenzini yezimali
Amakhono okuxhumana: Ikhono lokuchaza izindaba zezimali kubantu abangesibo ochwepheshe bezimali

Okubalulekile: Abaphathi bezimali akufanele babe nokulawula okukodwa kwezimali. Ama-SGB kufanele asebenzise ukuhlukaniswa kwemisebenzi (isibonelo, abantu abahlukene bagunyaza izinkokhelo, babhale izintengiselwano futhi bavumelanise imibiko yebhange) ukuze kuvinjelwe ukukhwabanisa namaphutha.

Ukusekelwa Komphathi Wezimali

Ama-SGB kufanele asekele abaphathi bezimali ngokuthi:

Anikeze ukuqeqeshwa: Anikeze ukuqeqeshwa kokuphatha izimali noma ukufinyelela ezinsizeni
Abele ukusekelwa kokuphatha: Abele abasebenzi bokuphatha ukuze basingathe ukufakwa kwedatha okujwayelekile
Asebenzise isoftware yezimali: Atshale imali kusoftware yokuphatha izimali zesikole ukuze zenze ukugcinwa kwamarekhodi ngokuzenzakalelayo
Asungule izinqubomgomo ezicacile: Adale izinqubomgomo zezimali ezicacile ukuze ziqondise ukuthathwa kwezinqumo
Ukubuyekeza njalo: Enze ukubuyekezwa njalo ukuze kuqinisekiswe ukuthi ukulawula kwezimali kuyasebenza

Inqubo Yesabelomali Sonyaka

Isabelomali sonyaka siyisisekelo sokuphatha izimali kwe-SGB ngempumelelo. Isabelomali esithuthukiswe kahle siqinisekisa ukuthi isikole singasebenza ngempumelelo kuyilapho sigcina ukuqhubeka kwezimali.

Uhlelo Lwesikhathi Sokuthuthukiswa Kwesabelomali Sonyaka

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

Inyanga	Umsebenzi
Agasti	Buyekeza ukusebenza kwesabelomali sonyaka odlule futhi ukhombe ukuthambekela
Septhemba	Qoqa okuvela eminyangweni (ezemfundo, ezemidlalo, ukugcinwa)
Okthoba	Ikomiti yezimali ibhala isabelomali sokuqala
Novemba	I-SGB iyabuyekeza futhi yamukele isabelomali
Disemba	Thumela isabelomali kumnyango wezemfundo wesifundazwe (uma kudingeka)
Januwari	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 lusetshenziswa)

Imali ezenziwe yisikole:

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

2. Ukuqagela Kwemali Echithwayo

Izindleko zabasebenzi:

Izikhundla zokufundisa ezengeziwe (uma zixhaswa yisikole)
Imiholo yabasebenzi abasekelayo
Ukuthuthukiswa kobuchwepheshe
Izinzuzo zabasebenzi

Izindleko zokusebenza:

Ama-utilities (ugesi, amanzi, ukususwa kukadoti)
Ukulungisa nokuqinisa
Ukuhlanza nokuvikela
Inshurensi
Ukuxhumana (ucingo, i-inthanethi)

Izindleko zemfundo:

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

Izindleko zokuphatha:

Izinto zehhovisi
Ukuphatha izimali (izindleko zokucwaningwa, isoftware)
Izindleko zomthetho neziyingcweti
Izindleko zasebhange

Ukuchithwa kwengqalasizinda:

Ukuthuthukiswa kwengqalasizinda
Ukuthengwa kwempahla
Ukuthuthukiswa kobuchwepheshe

Inqubo Yokuthuthukiswa Kwesabelomali

Isinyathelo 1: Buyekeza Unyaka Odlule

Hlaziya imali engenayo nechithwayo yangempela yonyaka odlule ukuze ukhombe:

Ukuthambekela (izindleko ezikhuphukayo, ukuqoqwa kwemali okwehlayo)
Ukwehluka (okubukelwe vs okwangempela)
Izindawo ezidinga ukulungiswa

Isinyathelo 2: Qoqa Okungenayo

Xoxisana no:

Uthishanhloko: Iziphathamandla nezidingo zokusebenza
Abenhloko beminyango: Izidingo eziqondene nezifundo
Abaxhumanisi bezemidlalo namasiko: Izabelomali zemisebenzi yangaphandle kwesikole
Abasebenzi bokugcinwa: Izidingo zengqalasizinda nokugcinwa

Isinyathelo 3: Qagela Imali Engenayo

Linganisa imali engenayo ngokusekelwe:

Ukuqagela kokubhalisa: Inani labafundi elilindelekile unyaka
Amazinga okuqoqwa kwemali: Amaphesenti omlando okuqoqwa (ngokuvamile 85–95%)
Izimali zikahulumeni: Ukwabiwa kwesifundazwe (uma kwaziwa)
Amandla okuqoqa imali: Izinhloso eziqinisekile ngokusekelwe eminyakeni edlule

Isinyathelo 4: Yabela Imali Echithwayo

Beka phambili ukuchithwa kwemali ngokusekelwe:

Izibopho zomthetho: Izinto okumele zikhokhelwe (ama-utilities, imiholo, inshurensi)
Iziphathamandla zemfundo: Izinto ezisekela ngqo ukufundisa nokufunda
Izidingo zokugcinwa: Ukulungiswa nokugcinwa okubalulekile
Izinhloso zamasu: Ukuthuthukiswa kwesikhathi eside okuhambisana nohlelo lokuthuthukiswa kwesikole

Isinyathelo 5: Balansa Isabelomali

Qinisekisa ukuthi isamba semali engenayo eqagelwe silingana noma sidlule isamba sokuchitha okuqagelwe. Uma kunesikweletu:

Nyusa imali engenayo: Nyusa imali yesikole (ngaphakathi kwemikhawulo yomthetho), khulisa ukuqoqa imali
Nciphisa okuchithwayo: Nqamula izinto ezingezona eziyisisekelo, hlehlisa amaphrojekthi ekuchithweni kwemali
Funa ukuxhaswa okwengeziwe: Faka isicelo sezibonelelo, funa ukuxhaswa yizimboni

Isinyathelo 6: Ethula ku-SGB

Ikomiti yezimali yethula isabelomali sokubhala ku-SGB egcwele nge:

Isifinyezo semali engenayo nechithwayo
Incazelo yezinto ezinkulu
Ukuqhathaniswa nonyaka odlule
Izinto ezicatshangelwayo nezingozi

Isinyathelo 7: Amukela Bese Uthumela

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

Ukubhekwa Nokulawulwa Kwesabelomali

Uma isabelomali samukelwe, ama-SGB kufanele aqaphele ukusebenza njalo:

Ukubuyekezwa kwenyanga:

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

Ukubuyekezwa kwekota:

Ukuhlaziywa okuningiliziwe kokwehluka
Ukuqagela isimo sekuphela konyaka
Khomba ukuthambekela okudinga isinyathelo
Buyekeza isabelomali uma izimo zishintsha kakhulu

Ukubuyekezwa kwasekupheleni konyaka:

Qhathanisa imiphumela yokugcina nesabelomali
Hlaziya ukwehluka
Sebenzisa ulwazi olutholakele ukuze wazise isabelomali sonyaka olandelayo

Ukusetha Nokuphathwa Kwemali Yesikole

Imali yesikole ingumthombo obalulekile wemali engenayo ezikoleni eziningi zikahulumeni. Ama-SGB kufanele asethe imali ngokunesibopho, aqinisekise ukuqoqwa okulungile futhi athobele izidingo zokukhululwa.

Uhlaka Lomthetho Lwemali Yesikole

Isigaba 39 se-SASA nemithetho yesifundazwe ilawula ukusethwa kwemali yesikole:

Izidingo eziyinhloko:

Ama-SGB aphakamisa imali yesikole (kuncike ekugunyazweni kwesifundazwe kwezinye izifundazwe)
Imali kufanele ibe nengqondo futhi iphatheke
Izikole kufanele zinike ukukhululwa abazali abafanelekile
Izinqubomgomo zemali kufanele zibe sobala futhi zitshelwe abazali

Inqubo Yokusetha Imali

Isinyathelo 1: Bala Imali Engenayo Edingekayo

Nquma imali engenayo edingekayo emalini yesikole ngokuthi:

Ubale isamba sonke sokuchithwayo okubukelwe
Ukhiphe izimali zikahulumeni neminye imithombo yemali engenayo
Wengeze isabelo sokungalindelekile (ngokuvamile 5–10%) sezindleko ezingalindelekile

Isinyathelo 2: Qagela Ukubhaliswa

Linganisa inani labafundi abazokhokha imali unyaka:

Ukubhalisa kwamanje (kukhishwe abafundi abahambayo)
Ukubhaliswa okusha okulindelekile
Cabangela ukuthambekela komlando

Isinyathelo 3: Cabangela Ukukhululwa

Linganisa inani labafundi okulindeleke ukuthi bafaneleke ukukhululwa emalini:

Buyekeza izicelo zokukhululwa zonyaka odlule
Cabangela izimo zomnotho emphakathini wesikole
Sebenzisa iphesenti lokukhululwa ekubhalisweni

Isinyathelo 4: Bala Inani Lemali

Hlukanisa imali engenayo edingekayo ngenani labafundi abakhokha imali (isamba sonke sokubhaliswa kukhishwe abafundi abakhululiwe):

Inani Lemali = Imali Engenayo Edingekayo ÷ (Isamba Sonke Sokubhaliswa - Abafundi Abakhululiwe)

Isibonelo:

Imali engenayo edingekayo: R2 000 000
Isamba sonke sokubhaliswa: abafundi abangu-800
Abafundi abakhululiwe abalindelekile: 80 (10%)
Abafundi abakhokha imali: 720

Inani lemali = R2 000 000 ÷ 720 = R2 778 ngomfundi ngonyaka

Isinyathelo 5: Cabangela Ukuthi Iyaphatheka

Qinisekisa ukuthi imali iyaphatheka emphakathini wesikole:

Qhathanisa nemali yasezikoleni ezifanayo
Cabangela izimo zomnotho zendawo
Nikeza izinhlelo zokukhokha kubazali abangakwazi ukukhokha unyaka wonke ngasikhathi sinye

Isinyathelo 6: Ethula Kubazali

Bamba umhlangano wabazali ukuze:

Uchaze isabelomali nokubalwa kwemali
Wethule ukunyuswa kwemali okuphakanyisiwe (uma kusetshenziswa)
Uvumele abazali ukuthi babuze imibuzo futhi banikeze imibono
Nivote ngesiphakamiso semali (uma kudingeka ngemithetho yesifundazwe)

Isinyathelo 7: Thumela Ukuze Kugunyazwe

Thumela isiphakamiso semali kumnyango wezemfundo wesifundazwe uma kudingeka. Ezinye izifundazwe zidinga ukugunyazwa kokunyuka kwemali ngaphezu kwemikhawulo ethile.

Amasu Okuqoqa Imali Yesikole

Ukuqoqwa kwemali ngempumelelo kuqinisekisa ukuthi izikole zithola imali engenayo edingekayo ukuze zisebenze:

Izindlela zokuqoqa:

Ukukhokha kanye ngonyaka: Isaphulelo sokukhokha ngaphambili (isibonelo, isaphulelo se-5%)
Ukukhokha ngekota: Ukukhokha ngezikhokhelo ezine (eyodwa ikota ngayinye)
Ukukhokha ngenyanga: Izinhlelo zokukhokha kubazali abangakwazi ukukhokha ngekota
Ama-debit order: Ukudonswa kwenyanga okuzenzakalelayo (okuthenjwa kakhulu)

Izinqubo ezingcono zokuqoqa:

Ukuxhumana okucacile: Thumela imibiko yemali njalo (ngenyanga noma ngekota)
Izikhumbuzo zakuqala: Khumbuza abazali ngaphambi kwezinsuku zokukhokha
Izinketho zokukhokha: Nikeza izindlela eziningi zokukhokha (i-EFT, imali ekhwenyiwe, i-debit order)
Ukulandelela: Xhumana nabazali abaphuthelwe ukukhokha ngokushesha
Izinhlelo zokukhokha: Sebenzisana nabazali abangakwazi ukukhokha ukuze kwakhiwe izinhlelo eziphathekayo

Isinyathelo somthetho:

Izikole zingathatha isinyathelo somthetho ukuze zibuyise imali engakhokhelwanga
Nokho, i-SASA ikhawulela izinyathelo zokubuyisa imali (azikwazi ukwala ukubhalisa, azikwazi ukubamba imibiko)
Cabangela ukusebenza ngezindleko ezinengqondo ngaphambi kokulandela isinyathelo somthetho
Zama njalo ukuxoxisana ngaphambi kokuya enkantolo

Ukuze uthole amasu aningiliziwe okuthuthukisa ukuqoqwa kwemali, bheka umhlahlandlela wethu othi Amasu Okuqoqa Imali Yesikole.

Inqubomgomo Yokukhululwa Emalini

I-SASA idinga izikole ukuthi zinike ukukhululwa emalini abazali abangakwazi ukukhokha imali. Ama-SGB kufanele akhe izinqubomgomo zokukhululwa ezicacile.

Imibandela yokukhululwa:

Imikhawulo yemali engenayo: Abazali abahola ngaphansi kwemikhawulo yesifundazwe bafaneleka ngokuzenzakalelayo
Ubunzima bezimali: Abazali abahlangabezana nobunzima bezimali besikhashana bangafaneleka
Izingane eziningi: Imindeni enezingane eziningi esikoleni ingase ithole isaphulelo

Inqubo yokukhululwa:

Isicelo: Abazali bathumela izicelo zokukhululwa namadokhumenti asekelayo
Ukubuyekezwa: Ikomiti yezimali noma amalungu e-SGB akhethiwe abuyekeza izicelo
Isinqumo: I-SGB iyamukela noma yenqabe ukukhululwa ngokusekelwe enqubomgomweni
Ukwaziswa: Abazali bathola ukwaziswa okubhaliwe ngezinqumo
Isikhalazo: Abazali bangaphonsa isikhalazo ngokukhululwa okwenqatshelwe

Amadokhumenti adingekayo:

Ubufakazi bemali engenayo (ama-payslip, imibiko yasebhange, isifungo uma ungasebenzi)
Ubufakazi bezindleko (irenti, ama-utilities, izindleko zokwelapha)
Amadokhumenti e-ID kubazali nabafundi
Noma yiluphi olunye ulwazi lwezimali olufanelekile

Ukuze uthole isiqondiso esibanzi mayelana nokuthuthukiswa kwezinqubomgomo zokukhululwa, bheka indatshana yethu ethi Inqubomgomo Yokukhululwa Kwemali Yesikole.

Ukuthenga Nokuthengwa Kwezimpahla

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

Izimiso Zokuthenga

Inani lemali:

Thola ama-quote aphikisanayo ekuthengeni okukhulu
Cabangela izindleko zesamba sonke sobunikazi (hhayi intengo yokuthenga kuphela)
Hlola ikhwalithi nokuqina

Ukusobala:

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

Ukuthobela:

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

Imikhawulo Yokuthenga

Ama-SGB kufanele asungule imikhawulo 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 angenani ama-3
R50 000 – R500 000	I-SGB Egcwele	Inqubo esemthethweni yokufaka itender
Ngaphezu kuka-R500 000	I-SGB + Ukugunyazwa Kwesifundazwe	Inqubo yetender yomphakathi

Qaphela: Imikhawulo iyahluka ngokwesifundazwe. Hlola iziqondiso zokuthenga zomnyango wezemfundo wesifundazwe wakho.

Inqubo Yokuthenga

Isinyathelo 1: Khomba Isidingo

Bhala isidingo:

Yini edingekayo nokuthi kungani
Imininingwane noma izidingo
Ukwabiwa kwesabelomali
Uhlelo lwesikhathi

Isinyathelo 2: Thola Ama-Quote

Cela ama-quote kubathengisi abaningi:

Ama-quote angenani ama-3 ekuthengeni okungaphezu komkhawulo
Qinisekisa ukuthi ama-quote ayafana (izidingo ezifanayo)
Cela ama-quote ngokubhala
Setha usuku lokugcina olucacile lokuthumela ama-quote

Isinyathelo 3: Hlola Ama-Quote

Qhathanisa ama-quote ngokusekelwe:

Intengo: Isamba sonke sezindleko kubandakanya i-VAT, ukulethwa, ukufakwa
Ikhwalithi: Imininingwane yomkhiqizo nokuqina
Isevisi: Ukwethembeka komthengisi, iwaranti, ukusekelwa emva kokuthengisa
Ukuthobela: Kuhambisana nemininingwane nezidingo zokulawula

Isinyathelo 4: Gunyaza Ukuthenga

Thola ukugunyazwa ngokwemikhawulo yokuthenga:

Bhala isinqumo sokugunyaza
Bhala izizathu zokukhethwa komthengisi
Gcina wonke ama-quote namadokhumenti

Isinyathelo 5: Beka I-oda

Khipha i-purchase order noma inkontileka:

Faka izidingo, intengo, imigomo yokulethwa
Setha uhlelo lwesikhathi olucacile lokulethwa
Cacisa imigomo yokukhokha

Isinyathelo 6: Thola Bese Uqinisekisa

Uma kulethwa:

Qinisekisa ukuthi izimpahla/izinsiza ziyahambisana nezidingo
Hlola amanani nekhwalithi
Sayina inothi yokulethwa noma isitifiketi sokwamukela
Bika noma yimaphi amaphutha noma ukushoda ngokushesha

Isinyathelo 7: Cubungula Inkokhelo

Ngemva kokuqinisekisa:

Qhathanisa i-invoyisi ne-purchase order nenothi yokulethwa
Gunyaza inkokhelo ngokwemikhawulo yokugunyazwa
Cubungula inkokhelo ngaphakathi kwemigomo evunyelwene ngayo
Gcina i-invoyisi namadokhumenti asekelayo

Amaphutha Avamile Okuthenga Okumele Ugweme

Ukweqa ama-quote: Njalo thola ama-quote amaningi ekuthengeni okubalulekile
Amadokhumenti angesihle: Gcina amarekhodi aphelele azo zonke izinqumo zokuthenga
Ukunganaki ikhwalithi: Ungakhethi inketho eshibhile uma ikhwalithi ingenele
Ukushoda kwezigunyazo: Qinisekisa ukuthi ukuthenga kugunyazwa ngokwemikhawulo
Izidingo ezingenele: Chaza izidingo ngokucacile ukuze uthole ama-quote anembile

Izidingo Zokubika Ngezimali

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

Imibiko Yezimali Yenyanga

Imibiko yenyanga inikeza ukubhekwa okuvamile kokusebenza kwezimali:

Umbiko wemali engenayo:

Imali engenayo yangempela vs isabelomali (ngohlelo)
Ukuhlaziywa kokwehluka
Amazinga okuqoqwa (emalini yesikole)

Umbiko wokuchithwayo:

Ukuchithwayo kwangempela vs isabelomali (ngohlelo)
Ukuhlaziywa kokwehluka
Ukuthenga okukhulu

Ukuvumelanisa kwebhange:

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

Umbiko wokugeleza kwemali:

Isimo semali
Imali engenayo elindelekile (izinsuku ezingu-30 ezizayo)
Izinkokhelo ezilindelekile (izinsuku ezingu-30 ezizayo)
Ibhalansi yemali eqagelwe

Imibiko yenyanga kufanele:

Ilungiswe ngumphathi wezimali
Ibuyekezwe yikomiti yezimali
Ithulwe ku-SGB
Igcinwe ngenjongo yokucwaningwa

Imibiko Yezimali Yekota

Imibiko yekota inikeza ukuhlaziywa kwezimali okuningiliziwe:

Imali engenayo nechithwayo ebanzi:

Okwangempela kusukela ekuqaleni konyaka kuze kube manje vs isabelomali
Ukuhlaziywa okuningiliziwe kokwehluka
Ukuhlaziywa kokuthambekela

Ibhalansi-shithi:

Impahla (amabhalansi ebhange, izinto, impahla)
Izikweletu (abakweletiswayo, izimali ezitholiwe)
Impahla ephuma

Ukuqagela:

Isimo esiqagelwe sekuphela konyaka
Izingozi namathuba akhonjiwe
Izinyathelo ezincomekayo

Imibiko yekota kufanele:

Ibe iningiliziwe ukwedlula imibiko yenyanga
Ifake izincazelo ezichazayo zokwehluka
Iqagele isimo sekuphela konyaka
Ithulwe kubazali emihlanganweni ye-SGB

Imibiko Yezimali Yonyaka

Imibiko yezimali yonyaka iyimibiko ebanzi edingwa yiSigaba 42 se-SASA:

Izingxenye:

Umbiko Wesimo Sezimali (Ibhalansi-Shithi)
- Impahla (esebenzayo nengasebenzi)
- Izikweletu (esebenzayo nengasebenzi)
- Impahla ephuma/ekwenity
Umbiko Wokusebenza Kwezimali (Umbiko Wemali Engenayo)
- Imali engenayo (ngomthombo)
- Okuchithwayo (ngohlelo)
- Insalela noma isikweletu
Umbiko Wokugeleza Kwemali
- Imisebenzi yokusebenza
- Imisebenzi yokutshalwa kwezimali
- Imisebenzi yokuxhaswa
Amanothi Emibiko Yezimali
- Izinqubomgomo ze-accounting
- Izinto ezibalulekile ezenzekile
- Izinto ezingaqinisekile
- Izintengiselwano nabathintekayo abahlobene
Umbiko Womcwaningimabhuku
- Umbono ozimele wokucwaninga
- Okutholwe ekucwaningweni nezincomo

Imibiko yezimali yonyaka kufanele:

Ilungiswe ngokwe-General Recognised Accounting Practice (GRAP) noma amazinga afanayo
Icwaningwe ngumcwaningimabhuku obhalisiwe
Ithunyelwe kumnyango wezemfundo wesifundazwe
Yenziwe itholakale kubazali uma becela
Ithulwe eMhlanganweni Jikelele Wonyaka (i-AGM)

Ukuze uthole ithempuleti nesiqondiso esiningiliziwe, bheka Ithempuleti Yombiko Wezimali Wonyaka We-SGB.

Izinqubo Ezingcono Zokubika Ngezimali

Ukufika ngesikhathi: Lungisa imibiko ngokushesha (ngenyanga ngaphakathi kwezinsuku ezingu-10 ngemva kokuphela kwenyanga)
Ukunemba: Qinisekisa zonke izibalo futhi uzivumelanise namadokhumenti omthombo
Ukucaca: Sebenzisa izihloko ezicacile, amathebula nezincazelo
Ukuqhubeka ngokufanayo: Sebenzisa amafomethi nezigaba ezifanayo kuyo yonke imibiko
Ukusobala: Yenza imibiko itholakale kubathintekayo
Amadokhumenti: Gcina amadokhumenti asekelayo aphelele

Izidingo Nezinqubo Zokucwaningwa

Isigaba 43 se-SASA sidinga ukucwaningwa kwaminyaka yonke kwemibiko yezimali yesikole. Ukuqonda izidingo zokucwaningwa kusiza ama-SGB alungiselele ngempumelelo futhi abhekane nokutholiwe ngokushesha.

Izidingo Zokucwaningwa

Ubani ongacwaninga:

Abacwaningimabhuku ababhalisiwe (njengoba kuchazwe kuMthetho Wobungcweti Bokucwaninga)
Ezinye izifundazwe zivumela izikhulu zase-accounting ezikoleni ezincane (hlola imithetho yesifundazwe)

Okucwaningwayo:

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

Uma ukucwaningwa kwenzeka:

Njalo ngonyaka, ngemva kokuphela konyaka wezimali
Ngokuvamile ngaphakathi kwezinyanga ezingu-6 ngemva kokuphela konyaka
Ezinye izifundazwe zidinga ukucwaningwa kwesikhashana (hlola izidingo zesifundazwe)

Inqubo Yokucwaningwa

Isinyathelo 1: Khetha Umcwaningimabhuku

Ama-SGB kufanele:

Athole ama-quote kubacwaningimabhuku ababhalisiwe abangu-2–3
Acabangele ulwazi lokucwaninga izikole
Ahlole izinkomba kwezinye izikole
Aqinisekise ukuzimela (umcwaningimabhuku akufanele abe nokuphikisana kwezintshisekelo)

Isinyathelo 2: Lungiselela Ukucwaningwa

Ngaphambi kokucwaningwa, lungiselela:

Amarekhodi ezimali aphelele (imali engenayo, okuchithwayo, imibiko yasebhange)
Amadokhumenti asekelayo (ama-invoyisi, amarisidi, izinkontileka)
Amaminithi emihlangano ye-SGB nekomiti yezimali
Izabelomali nemibiko yezimali
Amarejista empahla
Amarekhodi okukhululwa emalini

Isinyathelo 3: Umsebenzi Wasenkundleni Wokucwaningwa

Ngesikhathi sokucwaningwa:

Umcwaningimabhuku ubuyekeza amarekhodi ezimali namadokhumenti
Umcwaningimabhuku uhlola izintengiselwano namabhalansi
Umcwaningimabhuku uhlaziya ukulawula kwangaphakathi
Umcwaningimabhuku ukhomba izinkinga nemibuzo

Isinyathelo 4: Isimo Sokumela Ukuphatha

I-SGB iphendula:

Imibuzo nokutholiwe ekucwaningweni
Izicelo zamadokhumenti angeziwe
Izincazelo zezintengiselwano noma izinqubomgomo

Isinyathelo 5: Umbiko Wokucwaningwa

Umcwaningimabhuku ukhipha:

Umbono wokucwaningwa: Umbono ohlanzekile, umbono ovinjelwe noma umbono omubi
Incwadi yokuphatha: Okutholiwe nezincomo zokuthuthukisa
Imibiko yezimali ecwaningiwe: Imibiko yokugcina enesignesha yomcwaningimabhuku

Isinyathelo 6: Bhekana Nokutholiwe

I-SGB kufanele:

Ibuyekeze okutholiwe ekucwaningweni kanye nekomiti yezimali
Yakhe uhlelo lwesenzo ukuze ibhekane nezinkinga
Isebenzise izincomo
Ibike inqubekelaphambili kumnyango wezemfundo wesifundazwe

Okuvamile Okutholwa Ekucwaningweni

Ukugcinwa kwamarekhodi okungesihle:

Ama-invoyisi noma amarisidi angekho
Ukuvumelanisa kwebhange okungaphelele
Izincazelo zezintengiselwano ezingacacile

Ubuthaka Bokulawula Kwangaphakathi:

Ukungabi khona kokuhlukaniswa kwemisebenzi
Ukugunyazwa okungekho kwezinkokhelo
Ukuphathwa kwempahla okungenele

Izinkinga Zokuthobela:

Ukungathobeli imithetho yokuthenga
Izinqubo zokukhululwa emalini ezingalungile
Izinqubomgomo zezimali ezingekho

Amaphutha Okubika Ngezimali:

Ukuhlukaniswa okungalungile kwemali engenayo/echithwayo
Amaphutha ezibalo
Ukungadalulwa okudingekayo

Ukulungiselela Ukucwaningwa Okuyimpumelelo

Gcina amarekhodi aphelele: Gcina wonke ama-invoyisi, amarisidi namadokhumenti asekelayo
Vumelanisa njalo: Qedela ukuvumelanisa kwebhange njalo ngenyanga
Bhala izinqumo: Gcina amaminithi azo zonke izinqumo zezimali
Faka izinhlelo zokulawula: Sungula ukuhlukaniswa kwemisebenzi nemikhawulo yokugunyaza
Buyekeza izinqubomgomo: Qinisekisa ukuthi izinqubomgomo zezimali zisesikhathini futhi ziyalandelwa
Lungiselela kusenesikhathi: Qala ukulungiselela ukucwaningwa kusenesikhathi ngaphambi kokuphela konyaka

Ukuthobela Nokuphathwa Kobungozi

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

Izindawo Eziyinhloko Zokuthobela

Ukuthobela i-SASA:

Ukugcinwa okufanele kwamarekhodi ezimali (Isigaba 42)
Imibiko yezimali yonyaka nokucwaningwa (Isigaba 43)
Ukusethwa kwemali yesikole nokukhululwa (Isigaba 39)
Ukuphathwa kwe-akhawunti yasebhange nesikhwama sesikole (Isigaba 37)

Imithetho yesifundazwe:

Imikhawulo nezinqubo zokuthenga
Amafomethi nezinsuku zokugcina zokubika ngezimali
Izidingo zokugunyazwa kwemali
Izinsuku zokugcina zokuthumela imibiko yokucwaningwa

Ukuthobela intela:

Ukubhaliswa kwe-VAT (uma kusetshenziswa)
I-PAYE yabasebenzi
Imibiko yentela yonyaka (uma kudingeka)

Ezinye izidingo:

Ukuthobela i-POPIA (ukuvikela idatha)
Umthetho wezomsebenzi (kubasebenzi besikole)
Imithetho yezempilo nezokuphepha

Ukuphathwa Kobungozi

Ama-SGB kufanele akhombe futhi aphathe izingozi zezimali:

Izingozi Zokusebenza:

Ukwehla kokuqoqwa kwemali: Thuthukisa amasu okuqoqa nezinhlelo zokukhokha
Izindleko ezingalindelekile: Gcina izindiliza zesikhashana
Ukwehluka kwesabelomali: Qapha njalo futhi ulungise ukuchithwa

Izingozi Zokuthobela:

Okutholiwe ekucwaningweni: Bhekana nazo ngokushesha futhi usebenzise izincomo
Ushintsho lwemithetho: Hlala waziswa ngezibuyekezo zomthetho
Izijeziso zokungathobeli: Qinisekisa ukuthi izinqubomgomo nezinqubo ziyalandelwa

Izingozi Zenkohliso:

Ukulawula kwangaphakathi: Faka ukuhlukaniswa kwemisebenzi
Imikhawulo yokugunyaza: Dinga izigunyazo eziningi kwizintengiselwano ezibalulekile
Ukubuyekeza njalo: Yenza ukubuyekezwa kwesikhathi nesikhathi kwezintengiselwano zezimali

Izingozi Zezimali:

Izinkinga zokugeleza kwemali: Qapha ukugeleza kwemali futhi ugcine izindiliza
Izingozi zokutshalwa kwezimali: Tshala izimali ezengeziwe ngendlela eqaphile
Izingozi zohwebo lwemali yamanye amazwe: Phatha ukuvezwa kohwebo lwemali yamanye amazwe (uma kusetshenziswa)

Ukulawula Kwangaphakathi

Ukulawula kwangaphakathi okusebenzayo kuvikela izinsiza zesikole futhi kuqinisekise ukuthobela:

Ukuhlukaniswa kwemisebenzi:

Abantu abahlukene kufanele: bagunyaze izinkokhelo, babhale izintengiselwano, bavumelanise imibiko yebhange
Akekho umuntu oyedwa okufanele abe nokulawula okuphelele kwezimali

Imikhawulo Yokugunyaza:

Sungula imikhawulo ecacile yokugunyaza izinkokhelo
Dinga ukugunyazwa kwe-SGB ekuthengeni okubalulekile
Bhala zonke izigunyazo

Ukuvumelanisa Njalo:

Ukuvumelanisa kwebhange njalo ngenyanga
Ukuvumelanisa kwerejista yempahla njalo ngonyaka
Ukuvumelanisa kokuqoqwa kwemali njalo ngekota

Amadokhumenti:

Gcina amarekhodi aphelele azo zonke izintengiselwano
Gcina ama-invoyisi, amarisidi namadokhumenti asekelayo
Bhala zonke izinqumo zezimali emaminithini

Ukubuyekeza Njalo:

Ukubuyekezwa kwezimali kwenyanga yikomiti yezimali
Ukubuyekezwa kwekota yi-SGB egcwele
Ukucwaningwa kwangaphakathi kwaminyaka yonke (uma izinsiza zivuma)

Ubuchwepheshe Nesoftware Yokuphatha Izimali

Isoftware yesimanje yokuphatha izimali ingenza ukuphatha izimali kwe-SGB kube lula kakhulu, inciphise umthwalo wokuphatha futhi ithuthukise ukunemba.

Izinzuzo Zesoftware Yezimali

Ukusebenza kahle:

Ukugcinwa kwamarekhodi okuzenzakalelayo kunciphisa ukufakwa kwedatha ngesandla
Ukuvumelanisa kwebhange okuzenzakalelayo kusindisa isikhathi
Ukukhiqizwa okusheshayo kwemibiko yezimali

Ukunemba:

Izibalo ezizenzakalelayo zinciphisa amaphutha
Ukuqinisekiswa okwakhelwe ngaphakathi kuvimbela ukufakwa okungalungile
Ukuhlanganiswa nama-akhawunti asebhange kuqinisekisa ukunemba

Ukuthobela:

Amathempuleti akhelwe ngaphakathi emibikweni yezimali
Umzila wokucwaninga ozenzakalelayo wazo zonke izintengiselwano
Ukuthobela izindinganiso ze-accounting

Ukusobala:

Ukubika ngezimali ngesikhathi sangempela
Ukufinyelela okulula elwazini lwezimali
Amadokhumenti acacile azo zonke izintengiselwano

Izici Okumele Uzifune

Uma ukhetha isoftware yokuphatha izimali, cabangela:

Izici eziqondene nesikole: Yakhelwe ukuphatha izimali zesikole
Ukuthobela i-SASA: Iseka izidingo zokubika ze-SASA
Ukuhlanganiswa: Ixhumana nezinhlelo zokuphatha isikole
Ilula ukusetshenziswa: Ilula kubantu abangesibo ochwepheshe be-accounting
Ukusekelwa: Ukuqeqeshwa nokusekelwa kwezobuchwepheshe kuyatholakala
Izindleko: Ziyaphatheka kubelomali besikole

I-Fundisa isiza izikole ukuphatha imali nokubika ngezimali ngamathuluzi ahlangene okuphatha izimali. Uhlelo luphatha ukuqoqwa kwemali, lukhiqize imibiko yezimali, lulandelele imali engenayo nechithwayo, futhi luqinisekise ukuthobela izidingo ze-SASA, okwenza ukuphathwa kwezimali kwe-SGB kube nempumelelo nokusobala okukhulu.

Izinqubo Ezingcono Zokuphatha Izimali Kwe-SGB

Landela lezi zinqubo ezingcono ukuze uqinisekise ukuphathwa kwezimali okunempumelelo:

Sungula izinqubomgomo ezicacile: Thuthukisa izinqubomgomo zezimali ezibanzi (ukuthenga, ukukhululwa emalini, ukuqoqa imali)
Gcina amarekhodi aphelele: Gcina wonke ama-invoyisi, amarisidi namadokhumenti asekelayo
Ukubhekwa njalo: Buyekeza ukusebenza kwezimali njalo ngenyanga nangekota
Ukubika okusobala: Yenza ulwazi lwezimali lutholakale kubathintekayo
Ukusekelwa kobuchwepheshe: Sebenzisa ochwepheshe be-accounting noma abacwaningimabhuku ezindabeni eziyinkimbinkimbi
Ukuthuthukiswa okuqhubekayo: Funda kokutholiwe ekucwaningweni futhi usebenzise izincomo
Ukuqeqeshwa: Qinisekisa ukuthi amalungu e-SGB nabasebenzi bayaziqonda izibopho zezimali
Ubuchwepheshe: Sebenzisa isoftware yezimali ukuze kwenziwe izinqubo zibe lula futhi kunciphiswe amaphutha

Isiphetho

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

Okubalulekile okumele ukukhumbule:

Isigaba 20 kanye nezigaba 36–43 ze-SASA kwakha uhlaka lomthetho lokuphatha izimali kwe-SGB
Amakomiti ezimali nabaphathi bezimali badlala indima ebalulekile ekubhekweni kwezimali zansuku zonke
Isabelomali sonyaka siqinisekisa ukuthi izikole zingasebenza ngempumelelo kuyilapho zigcina ukuqhubeka
Ukusethwa kwemali yesikole kufanele kulinganise izidingo zemali engenayo nokuthi iyaphatheka kanye nezidingo zokukhululwa
Izinqubo zokuthenga kufanele ziqinisekise inani lemali, ukusobala nokuthobela
Ukubika ngezimali kunikeza ukusobala futhi kwenza ukubhekwa okusebenzayo kwenzeke
Ukucwaningwa kwaminyaka yonke kuqinisekisa ukuthobela futhi kukhombe izindawo zokuthuthukisa
Ubuchwepheshe bungenza ukuphatha izimali kube lula futhi kunciphise umthwalo wokuphatha

Kungakhathaliseki noma uyilungu le-SGB elisanda kukhethwa elifunda kabusha noma umphathi wezimali onolwazi oqinisekisa ukuthobela, lo mhlahlandlela unikeza isisekelo sokuphatha izimali kwe-SGB ngempumelelo. Ezikoleni ezifuna ukwenza izinqubo zezimali zibe lula, amathuluzi kaFundisa ahlangene okuphatha izimali aphatha ukuqoqwa kwemali, ukubika nokuthobela, okwenza ukuphatha izimali kwe-SGB kube nempumelelo nokusobala okukhulu.

Imibuzo Evame Ukubuzwa

Yiziphi izibopho eziyinhloko zezimali ze-SGB?

Ama-SGB anesibopho: sokuthuthukisa nokugunyaza izabelomali zonyaka, sokusetha imali yesikole (kuncike ekugunyazweni kwesifundazwe), sokuphatha izimali ezenziwe yisikole, sokuqinisekisa ukugcinwa okufanele kwamarekhodi ezimali, sokulungiselela imibiko yezimali yonyaka, sokwenza ukucwaningwa kwaminyaka yonke, sokuphatha izinqubo zokuthenga, kanye nokuqinisekisa ukuthobela i-SASA nemithetho yesifundazwe. Umphathi wezimali we-SGB ngokuvamile uphatha ukuphatha izimali zansuku zonke, kuyilapho ikomiti yezimali inikeza ukubhekwa futhi i-SGB egcwele igunyaza izinqumo ezinkulu zezimali.

Kufanele ama-SGB abuyekeze kangakanani ukusebenza kwezimali?

Ama-SGB kufanele abuyekeze ukusebenza kwezimali njalo ngenyanga ngemihlangano yekomiti yezimali kanye nasekoteni ngemihlangano ye-SGB egcwele. Ukubuyekezwa kwenyanga kugxile ekuqhathaniseni imali engenayo nechithwayo yangempela nesabelomali, ekukhombeni ukwehluka nasekuqinisekiseni ukuthi ukugeleza kwemali kwanele. Ukubuyekezwa kwekota kunikeza uhlaziyo oluningiliziwe, kuqagela isimo sekuphela konyaka futhi kukhombe ukuthambekela okudinga isinyathelo. Ukubuyekezwa kwaminyaka yonke kwenzeka phakathi nokuthuthukiswa kwesabelomali nezinqubo zokucwaningwa.

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

Ukungathobeli izidingo zezimali ze-SASA kungaholela: ekungeneleleni kwesifundazwe (umnyango wezemfundo wesifundazwe ungase uthathe umsebenzi wokuphatha izimali), okutholwa ekucwaningweni (imibono yokucwaninga evinjelwe noma emibi), ezinyathelweni zomthetho (umnyango wesifundazwe ungase uthathe isinyathelo somthetho ngamalungu e-SGB), ekukhawulelweni kokuxhaswa (ukwabiwa okuncishisiwe noma okubanjiwe), kanye nasekulinyazweni kwedumela (ukulahlekelwa yithemba labazali nomphakathi). Ama-SGB kufanele abeke ukuthobela phambili futhi abhekane nokutholwe ekucwaningweni ngokushesha ukuze agweme le miphumela.

Ngabe amalungu e-SGB angabanjwa ngokomuntu siqu ngezikweleti zesikole?

Kuqondwa ngokubanzi ukuthi amalungu e-SGB awanasibopho ngokomuntu siqu ngezikweleti zesikole ezenziwe ngokwethembeka, uma nje esebenza ngaphakathi kwamandla awo futhi ngaphandle kokungasebenzi ngokunganaki noma ngenkohliso, nakuba lo mhlahlandlela ungakwazanga ukuqinisekisa isigaba esithile se-SASA esisho lokhu ngaleyo ndlela (akusona iSigaba 39, esilawula ngempela imali yesikole, futhi asikho esinye isigaba esisahlukweni sikaMthetho esimayelana nokuxhaswa esikhuluma ngokuqondile ngesibopho somuntu siqu). Kuphathe lokhu njengenqubo engcono ejwayelekile hhayi njengesiqinisekiso esithile somthetho: ama-SGB kufanele agcine ukulawula okufanele kwezimali, abhale izinqumo phansi futhi acabangele i-inshurensi enjengeye ye-Directors and Officers ukuvikela amalungu, futhi kufanele athole izeluleko zomthetho mayelana nokuvezwa kwawo kwangempela kunokuthi encike ekubhekiseleni esigabeni esingaqinisekisiwe.