Ithempulethi Yombiko Wezimali We-SGB: Umhlahlandlela Wamahhala Wezikole Zase-Ningizimu Afrika

Abaphathi bezimali be-SGB namakomidi ezezimali ngokuvamile bayabalwa ukukhiqiza imibiko yezimali yonyaka eyanelisa i-SASA neminyango yezemfundo yezifundazwe. Izigaba ezingekho, ukwakheka okungacacile, nokugijimela idokhumenti ekugcineni kuholela ekubambezelekeni kokucwaninga, engozini yokuthobela, nasekucindezelekeni okwengeziwe emalungwini e-SGB azithandayo. Ngaphansi kwe-SASA Isigaba 42, iBhodi Lokuphatha Isikole ngalinye kufanele lilungiselele izitatimende zezimali zonyaka ezibonisa ngokunembile ingeniso yesikole, izindleko, izimpahla, nezikweletu, futhi zizithumele emnyangweni wezemfundo wesifundazwe ngaphakathi kwesikhathi esidingekayo.

Lo mhlahlandlela unikeza uhlaka lwethempulethi yombiko wezimali we-SGB yamahhala olunezigaba ezinemininingwane yengeniso, izindleko, izimpahla, izikweletu, nokuthobela. Uhamba ngesigaba ngasinye ngemiyalelo yokuqedela, uchaze izidingo zokubika ze-SASA, futhi unikeze amathiphu okulungiselela ukucwaninga ukuze i-SGB yakho ikwazi ukuthumela izitatimende zezimali ezinembile futhi ezithobelayo. Ukwakheka kuvumelana nezindinganiso ze-Generally Recognised Accounting Practice (GRAP) nezidingo zesifundazwe, ukuze isikole sakho sihlangabezane nezibopho zomthetho kuyilapho sihlala sisobala kubazali nakuzikhulu.

Ukuqonda Izidingo Zokubika Kwezimali Ze-SGB

Ngaphambi kokungena ekwakhekeni kwethempulethi, kubalulekile ukuqonda ukuthi i-SASA ifunani emibikweni yezimali ye-SGB. Isigaba 42 soMthetho Wezikole WaseNingizimu Afrika sichaza ukuthi ama-SGB kufanele:

Agcine amarekhodi ezimali afanele: Bagcine amarekhodi anemininingwane yengeniso nezindleko zonke unyaka wonke wezimali
Balungiselele izitatimende zezimali zonyaka: Bakhiqize imibiko ephelele ehlanganisa unyaka wonke wezimali
Bathumele izitatimende emnyangweni: Banikeze izitatimende zezimali emnyangweni wezemfundo wesifundazwe ngaphakathi kwezikhathi ezicacisiwe (ngokuvamile izinyanga eziyisithupha ngemva kokuphela konyaka)
Benze izitatimende zitholakale: Bavumele abazali nabasebenzi ukuthi bafinyelele ezitatimendeni zezimali uma becela
Baqinisekise ukuthi izitatimende ziyacwaningwa: Izitatimende zezimali zonyaka kufanele zicwaningwe ngumcwaningimabhuku obhalisiwe (Isigaba 43)

Iminyango yezemfundo yezifundazwe ingase ibe nezidingo ezengeziwe, ngakho hlola imihlahlandlela yesifundazwe sakho. Izifundazwe eziningi zidinga ukuthi izitatimende zilandele i-GRAP noma izindinganiso ezifana nazo zokubalwa kwezimali, zifake ukwaziswa okuqondene, futhi zithunyelwe ngefomethi ecacisiwe.

Ukwakheka Kwethempulethi Yombiko Wezimali We-SGB

Ukwakheka kwethempulethi okulandelayo kunikeza uhlaka oluphelele lwemibiko yezimali yonyaka ye-SGB. Isigaba ngasinye sifaka imiyalelo yokuqedela nezinkomba ezibhekisela ezidingweni ze-SASA.

Isigaba 1: Ikhasi Lokuvala Nesifinyezo Sabaphathi

Ikhasi lokuvala kufanele lifake:

Igama lesikole nenombolo yokubhalisa
Unyaka wezimali (isb., 1 Januwari 2025 kuya ku-31 Disemba 2025)
Usuku lombiko
Amagama namasignesha oSihlalo we-SGB noMphathi Wezezimali
Igama nesignesha likaThishanhloko

Isifinyezo sabaphathi (amakhasi 1–2):

Umbono ofushane wesimo sezimali sesikole
Ingeniso ephelele nezindleko zonyaka
Insalela noma ukushoda
Okuphawulekayo okuyinhloko (amaphrojekthi amakhulu, izinguquko ezibalulekile)
Izinga lokubuthwa kwemali yesikole (uma kusebenza)
Isitatimende esifushane ngokusimama kwezimali

Imiyalelo:

Gcina isifinyezo sabaphathi sifushane futhi sifinyeleleka kubafundi abangezona abochwepheshe bezezimali
Gqamisa impumelelo emihle futhi wamukele izinselelo ngokusobala
Sebenzisa lesi sigaba ukukhombisa ukuphathwa kwezimali okunesibopho

Isigaba 2: Isitatimende Sesimo Sezimali (Ibhalansi Shithi)

Ibhalansi shithi ikhombisa isimo sezimali sesikole ekupheleni konyaka wezimali: lokho isikole esinakho (izimpahla) nesikukweletayo (izikweletu).

Izimpahla:

Izimpahla zamanje:

Amabhalansi ebhange (ama-akhawunti okonga nawokusebenza)
Imali esandleni
Abakweletayo (imali yesikole engakakhokhwa nezinye izinto ezisazolindelwa)
Izindleko ezikhokhelwe ngaphambili (umshwalense, ukubhaliswa okukhokhelwe ngaphambili)
Ukutshalwa kwezimali (ama-depozithi esikhathi esifushane, ama-akhawunti emakethe yemali)

Izimpahla ezingezona ezamanje:

Impahla enhlangothini, izitshalo, nemishini (umhlaba, izakhiwo, ifenisha, imishini)
Ukuncipha kwenani okuqoqiwe
Inani lencwadi elicace lezimpahla
Izimpahla ezingabonakali (uma kusebenza)

Izikweletu:

Izikweletu zamanje:

Abakweletisayo (abahlinzeki, abahlinzeki bezinsizakalo)
Izindleko eziqoqekile (izinsizakalo, amaholo asadingeka ukukhokhwa)
Imali yesikole etholwe ngaphambili (uma kusebenza)
Izikweletu zesikhathi esifushane noma ama-overdraft

Izikweletu ezingezona ezamanje:

Izikweletu zesikhathi eside
Ezinye izibopho zesikhathi eside

Izimpahla ezicace/ubunikazi:

Izimpahla eziphelele kususwa izikweletu eziphelele
Kumele inani lesikole elicace

Imiyalelo:

Bhala uhlu lwawo wonke ama-akhawunti ebhange nezinombolo zawo namabhalansi
Faka irejista yezimpahla enemininingwane ekhombisa yonke imishini, ifenisha, nempahla
Bala ukuncipha kwenani kuzo zonke izimpahla ezimisiwe
Qhathanisa wonke amabhalansi nemidokhumenti esekelayo (izitatimende zebhange, ama-inifoyisi, irejista yezimpahla)
Qinisekisa ukuthi izimpahla eziphelele ziyalingana nezikweletu eziphelele kanye nezimpahla ezicace

Isigaba 3: Isitatimende Sokusebenza Kwezimali (Isitatimende Sengeniso)

Isitatimende sengeniso sikhombisa yonke ingeniso etholiwe nezindleko ezenziwe phakathi nonyaka wezimali.

Ingeniso:

Uxhaso lukahulumeni:

Ukwabiwa kwabasebenzi (amaholo, izinzuzo)
Izibonelelo zengqalasizinda
Ukwabiwa kwezinto zokusekela abafundi
Uxhaso lohlelo lokudla (uma kusebenza)
Ezinye izibonelelo zikahulumeni

Ingeniso etholwe isikole:

Imali yesikole (ephelele ekhishiwe, kususwa ukukhululwa, kususwa izikweletu ezingasoze zikhokhwe). Ngezindlela zokwenza ngcono ukubuthwa, bheka amasu okubutha imali yesikole ezikoleni zaseNingizimu Afrika
Imisebenzi yokuqoqa imali (imicimbi, ukuxhaswa, izipho)
Ingeniso yenzalo
Ingeniso yokuqasha (uma kusebenza)
Ezinye izingeniso (ikhentini, ukuthengiswa kwemifaniswano, njll.)

Ingeniso ephelele:

Isamba sazo zonke izigaba zengeniso

Izindleko:

Izindleko zabasebenzi:

Izikhundla zokufundisa ezengeziwe (uma zixhaswa isikole)
Amaholo abasebenzi abasekelayo
Ukuthuthukiswa kobuchwepheshe bomsebenzi
Izinzuzo zabasebenzi

Izindleko zokusebenza:

Izinsizakalo (ugesi, amanzi, udoti)
Ukugcinwa nokulungiswa
Ukuhlanza nokuphepha
Umshwalense
Ukuxhumana (ucingo, i-inthanethi)

Izindleko zemfundo:

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

Izindleko zokuphatha:

Izinto zehhovisi
Ukuphathwa kwezimali (izindleko zokucwaninga, isoftware, izindleko zebhange)
Izindleko zomthetho nezobuchwepheshe
Ukuphrinta nezinto zokubhala

Izindleko Zamakhaphithali:

Ukuthuthukiswa kwengqalasizinda
Ukuthengwa kwemishini
Ukuthuthukiswa kobuchwepheshe

Izindleko eziphelele:

Isamba sazo zonke izigaba zezindleko

Izikole ezifuna ukwenza ngcono ukubuthwa kwemali zingasebenzisa amasu ethu okubutha imali yesikole ezikoleni zaseNingizimu Afrika ukuze zithole izinyathelo ezisebenzayo ezihamba nale thempulethi.

Insalela noma ukushoda:

Ingeniso ephelele kususwa izindleko eziphelele
Inombolo ephozithivu ikhombisa insalela, enegethivu ikhombisa ukushoda

Imiyalelo:

Hlukanisa yonke ingeniso nezindleko ngokwesheshi yama-akhawunti
Faka ukuhlukaniswa okunemininingwane kuzigaba ezinkulu
Qhathanisa izibalo zangempela nezinani zesabelomali futhi uchaze ukuhluka okubalulekile
Qinisekisa ukuthi zonke izibalo ziyaqhathaniswa nezitatimende zebhange kanye nemidokhumenti esekelayo
Faka amanothi achaza izinto ezingavamile noma ukuthengiselana okubalulekile

Isigaba 4: Isitatimende Sokugeleza Kwemali

Isitatimende sokugeleza kwemali sikhombisa indlela imali eyahamba ngayo ingena futhi iphuma esikoleni phakathi nonyaka.

Imisebenzi yokusebenza:

Imali etholiwe kwimali yesikole
Imali etholiwe kuxhaso lukahulumeni
Imali etholiwe ekuqoqweni kwemali
Imali ekhokhelwe izindleko zokusebenza
Imali ecace evela emisebenzini yokusebenza

Imisebenzi yokutshala izimali:

Imali esetshenziswe ekuthengeni izinto ezinkulu (imishini, ingqalasizinda)
Imali etholiwe ekuthengiseni izimpahla (uma kusebenza)
Imali ecace evela emisebenzini yokutshala izimali

Imisebenzi yezimali:

Imali etholiwe ezikweletini (uma kusebenza)
Imali ekhokhelwe ukubuyisela izikweletu (uma kusebenza)
Imali ecace evela emisebenzini yezimali

Ukwanda/ukuncipha kwemali ecace:

Isamba semisebenzi yokusebenza, yokutshala izimali, neyezimali

Ibhalansi yemali yokuqala:

Ibhalansi yemali ekuqaleni konyaka wezimali

Ibhalansi yemali yokugcina:

Ibhalansi yemali ekupheleni konyaka wezimali
Kufanele ihambisane namabhalansi esitatimende sebhange

Imiyalelo:

Qhathanisa yonke imininingwane yemali eshintshayo nezitatimende zebhange
Chaza izinguquko ezibalulekile ekugelezeni kwemali
Qinisekisa ukuthi ibhalansi yokugcina ihambisana namabhalansi ebhange kwibhalansi shithi

Isigaba 5: Amanothi Ezitatimendeni Zezimali

Amanothi anikeza imininingwane eyengeziwe nomongo wezinto ezisezitatimendeni zezimali.

Izinqubomgomo zokubalwa kwezimali:

Isisekelo sokubalwa kwezimali (isisekelo semali ekhona noma isisekelo sokuqoqa)
Izindlela namazinga okuncipha kwenani
Izinqubomgomo zokwamukelwa kwengeniso
Izindlela zokulinganisa impahla esesitolo (uma kusebenza)

Ukuthengiselana okubalulekile:

Ukuthenga noma ukuthengisa okukhulu
Ukuthengiselana nabantu abahlobene (uma kukhona)
Izinto ezingavamile noma ezingaphindi zenzeke

Izinto ezingaqinisekile:

Izingxabano zomthetho noma izimangalo
Iziqinisekiso noma izibopho
Ezinye izikweletu ezingaba khona

Ulwazi ngemali yesikole:

Imali ephelele ekhishiwe
Ukukhululwa okunikeziwe (inombolo nenani)
Izinga lokubuthwa
Imali engakakhokhwa (ukuhlaziywa kwesikhathi esidlulile)

Imininingwane yezimpahla:

Ukuthengwa kwezimpahla ezinkulu phakathi nonyaka
Ukuthengiswa kwezimpahla
Isifinyezo serejista yezimpahla

Ukuthobela:

Ukuqinisekiswa kokuthobela i-SASA
Ukuthobela imithetho yesifundazwe
Isimo sokucwaninga

Imiyalelo:

Nikeza imininingwane eyanele ukuze abafundi baqonde izitatimende zezimali
Veza zonke izinto ezibalulekile
Chaza izinqubomgomo zokubalwa kwezimali ngokucacile
Bhekisela ezigabeni ze-SASA eziqondene lapho kudingeka

Isigaba 6: Amashedula Asekelayo Nemidokhumenti

Faka amashedula anemininingwane asekela izitatimende zezimali eziyinhloko.

Ishedula 1: Ukuhlaziywa Kwemali Yesikole

Abafundi ababhalisiwe abaphelele
Abafundi abakhokhayo
Abafundi abakhululiwe (namaphesenti okukhululwa)
Imali ephelele ekhishiwe
Imali ebuthiwe
Imali engakakhokhwa (ngokwesikhathi: yamanje, izinsuku ezingu-30, ezingu-60, ezingaphezu kuka-90)
Izikweletu ezingasoze zikhokhwe ezisusiwe encwadini

Ishedula 2: Ukuqhathanisa Isabelomali Nokwangempela

Ingeniso yesabelomali kuqhathaniswa nengeniso yangempela (ngesigaba)
Izindleko zesabelomali kuqhathaniswa nezindleko zangempela (ngesigaba)
Ukuhluka okunezincazelo

Ishedula 3: Irejista Yezimpahla

Uhlu olunemininingwane lwazo zonke izimpahla ezimisiwe
Usuku lokuthenga nendleko
Ukuncipha kwenani okuqoqiwe
Inani lencwadi elicace
Indawo/isimo

Ishedula 4: Ubudala Bezikweletu Kubakweletisayo

Uhlu lwabo bonke abakweletisayo
Izimali ezikweletwayo
Ubudala besikweletu (yamanje, izinsuku ezingu-30, ezingu-60, ezingaphezu kuka-90)

Ishedula 5: Isifinyezo Sokuthengwa

Ukuthenga okukhulu phakathi nonyaka
Indlela yokuthenga esetshenzisiwe (amaquwotheshini, ama-tender)
Amagama abahlinzeki nezimali

Imiyalelo:

Qinisekisa ukuthi wonke amashedula ayaqhathaniswa nezitatimende zezimali eziyinhloko
Faka imininingwane eyanele ngenjongo yokucwaninga
Gcina imidokhumenti esekelayo (ama-inifoyisi, amarisidi, izinkontileka)

Ukuqedela Isigaba Ngasinye: Imiyalelo Ngesinyathelo Ngesinyathelo

Isinyathelo 1: Qoqa Wonke Amarekhodi Ezimali

Ngaphambi kokuqala, qoqa yonke imidokhumenti edingekayo:

Izitatimende zebhange zawo wonke ama-akhawunti (unyaka ophelele)
Wonke ama-inifoyisi namarisidi (ahleliwe ngesigaba)
Amavawusha okukhokha kanye nemidokhumenti yemvume
Irejista yezimpahla
Amarekhodi okubutha imali
Imidokhumenti yesabelomali
Izitatimende zezimali zonyaka odlule (ukuze ziqhathaniswe)

Isinyathelo 2: Qhathanisa Ama-Akhawunti Ebhange

Qhathanisa wonke ama-akhawunti ebhange njalo ngenyanga (kufanele kwenziwe unyaka wonke)
Qinisekisa ukuthi konke ukuthengiselana kubhaliwe
Bona futhi uxazulule noma yiziphi izinkinga
Thola izincwadi zokuqinisekisa zebhange uma umcwaningimabhuku ezidinga

Isinyathelo 3: Hlukanisa Ingeniso Nezindleko

Buyekeza konke ukuthengiselana futhi ukuhlukanise ngokwesheshi yama-akhawunti
Qinisekisa ukuhlukaniswa okungaguquki unyaka wonke
Hlanganisa izinto ezifanayo ndawonye
Bona futhi uchaze izinto ezingavamile

Isinyathelo 4: Bala Amanani Ezimpahla

Buyekeza irejista yezimpahla ngokungeza ukuthenga okusha nokuthengiswa
Bala ukuncipha kwenani kuzo zonke izimpahla ezimisiwe
Qinisekisa ukuba khona kwezimpahla ngokuzihlola ngokoqobo
Qinisekisa ukuthi amanani ezimpahla anengqondo futhi angasekelwa

Isinyathelo 5: Bala Izikweletu

Bhala uhlu lwabo bonke abakweletisayo abangakakhokhwa
Faka izindleko eziqoqekile (izinsizakalo, amaholo)
Bala noma yikuphi ukuhlinzekwa okudingekayo
Qinisekisa ukuthi zonke izikweletu zibhaliwe

Isinyathelo 6: Lungiselela Izitatimende Zezimali

Sebenzisa ukwakheka kwethempulethi okungenhla
Qinisekisa ukuthi zonke izibalo zinembile futhi ziyaqhathaniswa
Qhathanisa phakathi kwezitatimende (ibhalansi shithi, isitatimende sengeniso, ukugeleza kwemali)
Faka konke ukwaziswa okudingekayo

Isinyathelo 7: Bhala Amanothi Nezincazelo

Chaza ukuthengiselana okubalulekile
Chaza izinqubomgomo zokubalwa kwezimali
Veza izinto ezingaqinisekile
Nikeza umongo wokuhluka

Isinyathelo 8: Buyekeza Futhi Uqinisekise

Buyekeza konke ukubala
Qinisekisa ukuthi zonke izibalo ziyaqhathaniswa
Hlola ukuphelela
Qinisekisa ukuthobela i-SASA nezidingo zesifundazwe

Amathiphu Okulungiselela Ukucwaninga

Ukulungiselela ukucwaninga kwonyaka kusenesikhathi kuqinisekisa inqubo ehamba kahle futhi kunciphisa izindleko zokucwaninga. Landela lawa mathiphu:

Qala Kusenesikhathi

Qala ukulungiselela ukucwaninga izinyanga ezingu-2–3 ngaphambi kokuphela konyaka
Qedela ukuqhathanisa kwanyanga zonke unyaka wonke
Faka yonke imidokhumenti ngendlela ehlelekile njengoba ukuthengiselana kwenzeka
Ungashiyi konke kuze kube umzuzu wokugcina

Hlela Imidokhumenti

Gcina amafayela aphelele awo wonke ama-inifoyisi, amarisidi, nemidokhumenti esekelayo
Hlela imidokhumenti ngokulandelana kwesikhathi nangesigaba
Qinisekisa ukuthi zonke izinkokhelo zinemvume efanele
Gcina amaminithi awo wonke imihlangano ye-SGB nekomidi lezezimali

Qedela Ukuqhathaniswa

Qhathanisa wonke ama-akhawunti ebhange njalo ngenyanga
Qhathanisa amarekhodi okubutha imali njalo
Qhathanisa irejista yezimpahla nezimpahla zangempela
Xazulula zonke izinkinga ngaphambi kokucwaninga

Lungiselela Amashedula Asekelayo

Lungiselela amashedula anemininingwane ezintweni ezinkulu
Faka ukuhlaziywa kobudala kubakweletayo nakubakweletisayo
Nikeza ukuqhathaniswa kwesabelomali nokwangempela
Lungiselela izifinyezo zokuthengwa

Xhumana Nomcwaningimabhuku

Xhumana nomcwaningimabhuku kusenesikhathi (bhukha kusenesikhathi esiningi)
Nikeza umcwaningimabhuku ukufinyelela kumarekhodi
Phendula ngokushesha imibuzo yomcwaningimabhuku
Xazulula okutholwe ukucwaninga ngokushesha

Izinkinga Ezivamile Zokucwaninga Okufanele Zigwenywe

Imidokhumenti engekho: Qinisekisa ukuthi konke ukuthengiselana kunama-inifoyisi noma amarisidi asekelayo
Ama-akhawunti angaqhathaniswanga: Qedela konke ukuqhathaniswa ngaphambi kokucwaninga
Amarekhodi angaphelele: Gcina amarekhodi aphelele unyaka wonke
Izinkokhelo ezingavunyelwe: Qinisekisa ukuthi zonke izinkokhelo zinemvume efanele
Ukuphathwa okungekuhle kwezimpahla: Gcina irejista yezimpahla enembile futhi uqinisekise ukuba khona kwezimpahla

Ngesiqondiso esiphelele mayelana nokuphathwa kwezimali ye-SGB, bheka Umhlahlandlela Wokuphathwa Kwezimali We-SGB wethu, ohlanganisa isabelomali, ukubekwa kwemali, ukuthenga, nokuthobela ngokuningiliziwe.

Ukusebenzisa Ubuchwepheshe Ukwenza Umbiko Wezimali Ushelele

Ukulungiswa ngesandla kwemibiko yezimali kudla isikhathi futhi kuvame ukwenza amaphutha. Izinhlelo zesimanje zokuphatha izikole ziyenza ngokuzenzakalelayo iningi lenqubo yombiko wezimali, zikhiqiza izitatimende ezinembile ngokuzenzakalelayo ezisuselwa emarekhodini okuthengiselana.

Izinzuzo Zombiko Wezimali Ozenzakalelayo:

Ukunemba: Izibalo ezizenzakalelayo ziqeda amaphutha
Ukusebenza kahle: Imibiko ikhiqizwa ngemizuzu esikhundleni sezinsuku
Ukuthobela: Amathempulethi akhelwe ngaphakathi aqinisekisa ukuthobela i-SASA
Ukusobala: Ulwazi lwezimali lwesikhathi sangempela lutholakala kwi-SGB
Ukulungela ukucwaninga: Umkhondo ophelele wokucwaninga wakho konke ukuthengiselana

Isoftware yokuphatha izikole ingakhiqiza imibiko yezimali isuselwa kudatha yokubutha imali, ukulandelela izindleko, nokuphathwa kwezimpahla. Izinhlelo ezikhiqiza izitatimende zengeniso, amabhalansi shithi, izitatimende zokugeleza kwemali, kanye namashedula asekelayo zisiza ama-SGB ukuthumela imibiko enembile, ethobelayo ngomzamo omncane wokuphatha, futhi zivumela ukuthi imibiko ihlolwe noma nini ukuze kube nokuqashwa okuvamile.

Izinqubo Ezingcono Zombiko Wezimali We-SGB

Landela lezi zinqubo ezingcono ukuqinisekisa umbiko wezimali osebenza kahle:

Gcina amarekhodi unyaka wonke: Ungalindeli kuze kube sekupheleni konyaka ukuze uhlele amarekhodi
Qhathanisa njalo: Qedela ukuqhathaniswa kwebhange njalo ngenyanga
Sebenzisa uhlukaniso oluqhubekayo: Sebenzisa isheshi yama-akhawunti ngokuqhubekayo
Bhala konke: Gcina imidokhumenti esekelayo ephelele
Buyekeza njalo: Yenza ukubuyekezwa kwezimali kwanyanga zonke nakwekota nekota
Funa usizo lochwepheshe: Xhumana nababali bezimali noma abacwaningimabhuku ngezindaba eziyinkimbinkimbi
Sebenzisa ubuchwepheshe: Sebenzisa isoftware yezimali ukwenza izinqubo zibe ngokuzenzakalelayo
Qeqesha amalungu e-SGB: Qinisekisa ukuthi ikomidi lezezimali liyaziqonda izitatimende zezimali

Isiphetho

Ithempulethi yombiko wezimali ye-SGB enembile ehlangabezana nezidingo ze-SASA ibalulekile ekuthobeleni nasekusobaleni. Ukwakheka kwale thempulethi kuhlanganisa izici ezidingekayo: ibhalansi shithi, isitatimende sengeniso, isitatimende sokugeleza kwemali, amanothi, kanye namashedula asekelayo. Ngokulandela imiyalelo yesinyathelo ngesinyathelo, ukugcina amarekhodi aphelele phakathi nonyaka, kanye nokulungiselela ukucwaninga kusenesikhathi, ama-SGB angathumela imibiko yezimali ethobelayo ekhombisa ukuphathwa kwezimali okunesibopho.

Isifinyezo:

SASA Isigaba 42 sidinga ukuthi ama-SGB alungiselele izitatimende zezimali zonyaka
Ukwakheka kwethempulethi kufanele kuhlanganise ibhalansi shithi, isitatimende sengeniso, isitatimende sokugeleza kwemali, amanothi, namashedula
Imidokhumenti ephelele ibalulekile ekulungiseleleni ukucwaninga
Ukuqhathanisa njalo phakathi nonyaka kwenza umbiko wasekupheleni konyaka ube lula
Ubuchwepheshe bungenza umbiko wezimali ube ngokuzenzakalelayo futhi bunciphise amaphutha
Ukulungiselela kusenesikhathi kusiza ukucwaninga kuhambe kahle

Ukuze ukhiqize imibiko yezimali ye-SGB isuselwa kudatha yokubutha imali nezindleko endaweni eyodwa, futhi ukugcina izimali zesikole sakho nombiko kuthobela, bheka indlela i-Fundisa esekela ngayo umbiko wezimali we-SGB wezikole zaseNingizimu Afrika.

Imibuzo Evame Ukubuzwa

Yini isikhathi sokugcina sokuthumela imibiko yezimali yonyaka ye-SGB?

Ama-SGB kufanele athumele izitatimende zezimali zonyaka emnyangweni wezemfundo wesifundazwe ngaphakathi kwezinyanga eziyisithupha ngemva kokuphela konyaka wezimali. Ezikoleni ezinonyaka ophela ngoDisemba, imibiko ngokuvamile ilindeleke ngo-30 Juni wonyaka olandelayo. Izikhathi zokugcina ziyahluka ngokwesifundazwe, ngakho hlola izidingo eziqondene zomnyango wezemfundo wesifundazwe sakho. Ezinye izifundazwe zidinga ukuthunyelwa ngaphambi kwesikhathi, futhi ukuthumela sekwedlule isikhathi kungaholela ezinhlawulweni noma ekungeneleleni kwesifundazwe. Ama-SGB kufanele azame ukuqedela izitatimende nokucwaninga ngaphambi kwesikhathi sokugcina ukuze kube khona isikhathi sokubuyekeza nokulungisa.

Kwenzekani uma umbiko wezimali we-SGB ukhombisa ukushoda?

Uma umbiko wezimali we-SGB ukhombisa ukushoda (izindleko zidlula ingeniso), i-SGB kufanele ichaze ukushoda emanothini ezitatimende zezimali futhi ithuthukise uhlelo lokukuxazulula. Izimbangela ezivamile zihlanganisa ukubuthwa kwemali okuphansi kunokulindelekile, izindleko ezingalindelekile, noma ukwedlula isabelomali. I-SGB kufanele: ichaze izizathu zokushoda, ichaze izinyathelo ezithathiwe ukukuxazulula, ithuthukise uhlelo lokubuyisela (ongase uhlanganise ukwenyuka kwemali yesikole, ukuncishiswa kwezindleko, noma ukuqoqwa kwemali), futhi ithumele uhlelo emnyangweni wezemfundo wesifundazwe. Ukushoda okuqhubekayo kungaholela ekungeneleleni kwesifundazwe, ngakho ama-SGB kufanele axazulule ukushoda ngokushesha nangokusobala.

Ama-SGB angakwazi yini ukulungisa imibiko yezimali esebenzisa ukubalwa kwezimali okusesisekelweni semali ekhona?

Iningi leminyango yezemfundo yezifundazwe idinga ukuthi ama-SGB alungise izitatimende zezimali kusetshenziswa ukubalwa kwezimali okusesisekelweni sokuqoqa (lapho ingeniso yamukelwa lapho iyitholiwe futhi izindleko lapho zenziwa, kungakhathaliseki ukugeleza kwemali). Nokho, ezinye izikole ezincane zingase zivunyelwe ukusebenzisa ukubalwa kwezimali okusesisekelweni semali ekhona; hlola izidingo zesifundazwe sakho. Isisekelo sokuqoqa sinikeza isithombe esinembile kakhulu sesimo nokusebenza kwezimali, sivumelana nezindinganiso ze-GRAP, futhi ngokuvamile sithandwa ngabacwaningimabhuku. Ama-SGB kufanele abonisane nomcwaningimabhuku wawo noma umnyango wezemfundo wesifundazwe ukuze aqinisekise ukuthi yisiphi isisekelo esidingekayo esikoleni sawo.

Yimuphi imidokhumenti esekelayo okufanele igcinwe nemibiko yezimali ye-SGB?

Ama-SGB kufanele agcine imidokhumenti esekelayo ephelele yakho konke ukuthengiselana emibikweni yezimali. Imidokhumenti edingekayo ihlanganisa izitatimende zebhange zawo wonke ama-akhawunti, ama-inifoyisi namarisidi azo zonke izindleko, imidokhumenti yemvume yezinkokhelo, amarekhodi okubutha imali kanye nezicelo zokukhululwa, irejista yezimpahla nemidokhumenti yokuthenga, imidokhumenti yokuthenga (amaquwotheshini, ama-tender, izinkontileka), amaminithi emihlangano ye-SGB nekomidi lezezimali, izabelomali kanye nokuhlaziywa kokuhluka, kanye nezitatimende zezimali zonyaka odlule nemibiko yokucwaninga. Imidokhumenti kufanele ihlelwe ngendlela ehlelekile futhi igcinwe okungenani iminyaka eyisi-7 njengoba kudingwa yi-SASA. Yenze itholakale kubacwaningimabhuku nakuzikhulu zomnyango wezemfundo wesifundazwe uma kucelwa.