1. NgokweMimiselo neMigangatho yokuXhaswa ngeMali kweZikolo (Norms and Standards for the Funding of Schools), iSebe leMfundo leNtshona Koloni (iSebe iWCED) lihlawula izixa-mali ezikhulu zengxowa-mali karhulumente kwizikolo eziseNtshona Koloni. Ezinye iintlawulo ezingaphezu koku zithunyelwa kwizikolo ezithile ukwenzela iiprojekthi ezizodwa, umz. iimali zolondolozo lwezakhiwo, iskim sokutyisa abafundi, njl. njl. Kwakhona izikolo zamkela iimali ezinjengeefizi zesikolo (kwizikolo ezibiza iifizi), izipho-mali (monetary donations), imisebenzi yokunyusa ingxowa-mali, njl. njl. Zonke ezi mali zibizwa ngokuba ziingxowa-mali zesikolo kwaye luxanduva lwamaBhunga oLawulo eZikolo (SGBs) ukuqinisekisa ukuba ezi mali zigcinwa kwaye zilawulwa zikwi-akhawunti yebhanki enye.

2. Ezi ziqendu zilandelayo ezikuMthetho weZikolo zaseMzantsi Afrika (SASA), 1996 (uMthetho 84 ka-1996) zilawula ukusekwa, ukuphathwa nokulawulwa kweengxowamali zesikolo—
2.1 ISiqendu 37(1) – Ibhunga lolawulo lesikolo sikarhulumente maliseke ingxowa-mali yesikolo lize liyilawule ngokungqinelana nemiyalelo ekhutshwe yiNtloko yeSebe.
2.2 ISiqendu 37(2) – Ngokwesiqendwana (3), yonke imali eyamkelwe sisikolo sikarhulumente kubandakanywa imali yeefizi zesikolo namagalelo okunikela ngokuzithandela mayihlawulwe kwingxowa-mali yesikolo.
2.3 ISiqendu 37(3) – Ibhunga lolawulo lesikolo sikarhulumente malivule lize ligcine iakhawunti yebhanki ibe nye, kodwa ibhunga lolawulo lesikolo sikarhulumente linako, ngemvume yeLungu leSigqeba soLawulo lePhondo (Member of the Executive Council (MEC)), ukutyala (invest) imali ebe ngaphezu kweemfuno (surplus money)) kwenye i-akhawunti.
2.4 ISiqendu 37(6) – Ingxowa-mali yesikolo, zonke iimali zayo ezingenileyo kunye nazo naziphi na ezinye ii-asethi zesikolo sikarhulumente mazisetyenziselwe kuphela—

  1. iinjongo zezemfundo, esikolweni okanye ngokunxulumene nesikolo eso;
  2. iinjongo zezemfundo, esikolweni okanye ngokunxulumene nesinye isikolo sikarhulumente, ngemvumelwano neso sikolo sikarhulumente nangemvume yeNtloko yeSebe;
  3. ukwenza imisebenzi yebhunga lolawulo; okanye
  4. injongo yezemfundo eyenye ekuvunyelwene ngayo phakathi kwebhunga lolawulo neNtloko yeSebe.
2.5 ISiqendu 42 - Ibhunga lolawulo lesikolo sikarhulumente kufuneka—

  1. ligcine iirekhodi zeengxowa-mali ezamkelwe zaza zachithwa sisikolo sikarhulumente kunye nee-asethi zaso, okungamatyala aso kunye nemicimbi yokusetyenziswa kwemali; kwaye
  2. ngokukhawuleza kangangoko kunokwenzeka, kodwa kungabi semva kweenyanga ezintathu emva kokuphela konyaka-mali ngamnye, lilungise iingxelo-mali zonyaka ngokungqinelana nesikhokelo esimiselwe liLungu leSigqeba soLawulo lePhondo (Member of the Executive Council).
3. NgokweSiqendu 16A(2) seSASA inqununu kufuneka—

  1. incedise ibhunga lolawulo lesikolo ekulawuleni iingxowa-mali zesikolo, olu ncedo kufuneka lubandakanye—
    1. ukunikwa kwengcaciso ebhekiselele kuyo nayiphi na imiqathango okanye imiyalelo ekhutshwe nguMphathiswa kaZwelonke, liLungu leSigqeba soLawulo lePhondo okanye yiNtloko yeSebe ngokumalunga nayo yonke nemicimbi yemali yesikolo echatshazelwe kwiSahluko 4; kunye
    2. nokunika ingcebiso kwibhunga lolawulo ngeziphumo ezichaphazela imali (financial implications) zezigqibo ezinxulumene nemicimbi yemali yesikolo;
  2. ithathe onke amanyathelo afanelekileyo okuthintela naluphi na ulawulo-gwenxa lwemali okanye usetyenziso-gwenxa lwemali nguye nawuphi na umsebenzi okanye libhunga lolawulo lesikolo;
  3. ibe lilungu lekomiti yezemali okanye ngomnye wabamele ibhunga lolawulo ukwenzela ukuba ibe nokulawula nawuphi na umcimbi wemali oneziphumo ezichaphazela isikolo; yaye
  4. ixele naluphi na ulawulo-gwenxa lwemali okanye ukuphathwa gwenxa kwemicimbi yezemali kwibhunga lolawulo lesikolo nakwiNtloko yeSebe.
4. Ngako oko ke kuyalelwa iinqununu ukuba ziqinisekise ukuba imiyalelo ekule setyhula ilandelwa ngokuthe ngqo.

5. NgokweSiqendu 37(1) se-SASA i-HOD sele ikhuphe imiyalelo eluhlobo lwencwadana esetyenziswayo yezemali i-Basic Financial Manual for Schools, neyanikwa zonke ii-SGB. Le financial manual inika imiyalelo emalunga nokuba zingasekwa zize zilawulwe njani na iingxowa-mali zesikolo kwaye kulindelekile ukuba ii-SGB ziphumeze le miyalelo ngenkuthalo. Ngokumalunga noku kuye kwagxininiswa ngakumbi kumba wokungeniswa kweengxelo ngokweSahluko A8 se-financial manual.

6. NgokweSiqendu 38(1)(j) soMthetho woLawulo lweMali kaRhulumente (Public Finance Management Act) (PFMA), 1999 (uMthetho 1 ka-1999 njengoko ufakelwe izilungiso ngoMthetho 29 ka-1999) igosa elimele ukuphendula ngokusetyenziswa kwemali yesebe, yeziko loshishino okanye yeziko lokukhusela nokomeleza umgaqo-siseko—

  1. phambi kokuhlawula ngekhompyutha naziphi na iimali (ekungezizo iigranti ezihlawulwa ngonyaka ngokwe-Division of Revenue Act okanye kwiziko lokukhusela nokomeleza umgaqo-siseko) kwiziko elingaphakathi okanye elingaphandle kukarhulumente, kufuneka lifumane ingqinisekiso ebhaliweyo (written assurance) evela kwiziko yokuba liphumeza ngempumelelo, ngendlela esebenza kakuhle nangokusekuhleni iinkqubo zolawulo lwemali kunye neenkqubo zolawulo zangaphakathi, okanye, ukuba lo ngqinisekiso ebhaliweyo ayinikwa okanye ayinakunikwa, malenze loo ntlawulo-mali ngekhompyutha phantsi kwemiqathango namanyathelo abonelelwe ngumthetho (remedial measures) afuna ukuba iziko elo liseke lize liphumeze iinkqubo eziyimpumelelo, ezisebenza kakuhle nezisekuhleni zolawulo lwemali kunye nezangaphakathi.
7. NgokoMmiselo 8.4 we-PFMA weMimiselo kaNondyebo, igosa elimele ukuphendula ngokusetyenziswa kwemali maligcine esebenza ngendlela eyiyo amanyathelo afanelekileyo okuqinisekisa ukuba iigranti nezinye iintlawulo-mali ngekhompyutha (transfer payments) zisetyenziselwa iinjongo ezenzelwe zona. Amanyathelo alolu hlobo angabandakanya—

  1. iinkqubo zokunika ingxelo qho;
  2. iimfuneko zophicotho-zincwadi zangaphakathi nangaphandle kwaye, apho kufanelekileyo, kungeniswe iingxelo-mali eziphicothiweyo;
  3. iinkqubo zokubeka esweni ukusetyenziswa kwemali qho;
  4. utyelelo lokuhlola olucwangcisiweyo okanye olungacwangciswanga okanye kuqwalaselwe kwakhona iindlela ezisetyenziswayo (reviews of performance) kunye
  5. nawaphi na amanyathelo ezolawulo athathwa njengayimfuneko.
8. Ngokwemihlathi 5 – 7 elapha ngentla i-HOD, njengeGosa eLimele ukuPhendula ngokuSetyenziswa kweMali yeSebe iWCED, ngoko ke inoxanduva—
8.1 lokuqinisekisa ukuba ii-SGB ziseka zize zilawule iingxowa-mali zezikolo ngokwe-miyalelo ekhutshwe kwi-financial manual; kunye
8.2 nokumisela amanyathelo ezolawulo ukuqinisekisa ukuba zonke iimali zikarhulumente ezihlawulwa kwizikolo zikarhulumente zisetyenziselwa iinjongo ebezabelwe zona nokuba kunikwa iingxelo kakuhle ngazo. Loo manyathelo angabandakanya ukungeniswa kweengxelo nokubeka esweni kunye nokutyelelwa kwezikolo.

9. Nakuba kukhutshwe i-financial manual yaye kunikwa nenkxaso izikolo ngabasebenzi abasezithilini ngokumalunga nolawulo lwemali, iSebe iWCED liyaqhubeka lifumana iziganeko ezingephi ukuya kwezixhomis’ amehlo zokulabalaba kwezolawulo lwemali olusisiseko nokuthe gqolo kumana kusenzeka, nokudla ngokukhokelela kulawulo olugwenxa lwezemali, kubuqhophololo nakwezinye iziganeko zolwaphulo-mthetho ezixhomis’ amehlo. Kulindeleke ukuba iSebe iWCED liqinisekise ukuba kumiselwa amanyathelo olawulo kwinqanaba lesikolo ukunciphisa okanye ukuphelisa nya ubuqhophololo nobuqhetseba obungathi benzeke. Ukuze kuqinisekiswe ukuba zonke izikolo zilawula zonke iingxowa-mali zesikolo kakuhle, ngempumelelo nangokusekuhleni, i- HOD ngokwenjenje ikhupha le miyalelo ilandelayo yokongezelela ebhekiswa kuzo zonke ii-SGB nekufuneka ukuba ilandelwe ngokuthe ngqo:
9.1 Ukunika ingxelo ngokwamkelwa nokuchithwa kwazo zonke iingxowa-mali zesikolo

  1. Ngokweemfuno, njengoko zichaziweyo kwimihlathi 5 – 7, zonke ii-SGB mazisoloko zigcine iirekhodi zekota zihlaziywa qho zayo yonke ingeniso kunye nenkcitho yeengxowa-mali zezikolo zize zinike ingxelo malunga noku. Ukulungiselela le njongo, ingxelo yekota u-WCED 043 eqhotyoshelwe apha, kufuneka isetyenziswe.
  2. NgokoMmiselo kaNondyebo 8.4(a) zonke izikolo zikarhulumente ziyacelwa ukuba zingenise ingxelo yekota u-WCED 043 esayiniweyo kunye nezi zihlomelo zilandelayo ngekota 2 no-4 kuphela zizingenise kwi-ofisi yesithili echaphazelekayo zingadlulanga iintsuku eziyi-30 zokuphela kweekota ezimbini (inkcitho eya kutsho kwi-30 Juni naku-31 Disemba):
    1. ikopi yestatimenti sebhanki senyanga yokugqibela yekota yokunika ingxelo;
    2. ikopi yestatimenti sebhanki (yezitatimenti zebhanki) ye-akhawunti yotyalo-mali (yee-akhawunti zotyalo-mali) isikolo esinayo senyanga yokugqibela yekota yokunika ingxelo; kunye
    3. nekopi yokugqibela ye-akhawunti kamasipala nobungqina bentlawulo.
  3. Iimali ziya kuhlawulwa ezikolweni ngo-Epreli/Meyi nangoNovemba kuphela ukuba kufunyenwe ezi ngxelo zimbini ezenziwe ngokwanelisayo ze-WCED 043 ezingemicimbi yemali.
  4. Ngaphezulu, iSiqendu 43(5) seSASA sifuna ukuba izikolo zingenise (ukwenzela ukuba ziqwalaselwe ngumlawuli we-ofisi yesithili esichaphazelekayo) ikopi yesethi yeengxelo-mali eziphicothiweyo zonyaka-mali ongaphambili ungadlulanga owe-30 Juni kunyaka ngamnye.
9.2 Ukubekwa esweni nokwamkelwa nokuchithwa kwazo zonke iingxowa-mali zesikolo

  1. Iinkqubo zokusetyenziswa kwemali nolawulo lwangaphakathi kumaziko amaninzi aziphumeleli ukunika abaphathi besebe lemfundo ubungqina obugqibeleleyo bokuba iinjongo ezikwimihlathi 5 – 7 apha ngentla zifikelelwe ngokwaneleyo. Ngenxa yesi sizathu i-HOD, ngokweSiqendu 9 soMthetho weMfundo weZikolo zePhondo leNtshona Koloni, iMimiselo eNxulumene noTyelelo nokuHlolwa kweZikolo zikaRhulumente neZikolo eziZimeleyo ezifumana iNkxaso-mali (Western Cape Provincial Education School Act, the Regulations Relating to Visitation and Assessment of Public and Subsidised Independent Schools and Treasury Regulation 8.4(c), kunye noMmiselo kaNondyebo 8.4(c) no-(d), ukwenjenje igunyazisa amagosa asuka kwizithili ukuba atyelele izikolo ubuncinane kanye ngeenyanga ezintandathu ukuya kuvavanya ukwenziwa komsebenzi nokubeka esweni ukungqinelana nemimiselo nemigangatho kazwelonke neyephondo yokuxhaswa ngemali kwezikolo. Oku kuya kubandakanya, phakathi kwezinye izinto, ukuvavanywa kokusebenza ngempumelelo nangokukuko kweenkqubo zokusetyenziswa nokulawulwa kwemali kunye neenkqubo zolawulo lwangaphakathi kuwo onke amaziko eSebe iWCED, kunye nokunika inkxaso noqeqesho abasebenzi abasezikolweni abachaphazelekayo namalungu e-SGB kulawulo lwezemali.
  2. Oku kuyimfuneko ngakumbi kwiimeko apho kungelula ukwahlukaniswa kwemisebenzi yaye kungekho nabungqina bophicotho lweenkqubo zolawulo ngabo baphetheyo.
  3. Ngenxa yokufumaneka kolwazi lokusetyenziswa nokulawulwa kwemali kunye neenkqubo zolawulo lwangaphakathi neendlela zovavanyo lwezolawulo, la magosa anokuqaphela ubuthathaka obukwiinkqubo zamaziko.
  4. Kufuneka la magosa enze abakulawulo bazi, kwakubanje oko kunokwenzeka yaye kwinqanaba elifanelekileyo lalowo unoxanduva, ngobuthathaka bokwenene kwindlela ezenzeka ngayo okanye ezisebenza ngayo iinkqubo zokusetyenziswa nokulawulwa kwemali kunye neenkqubo zolawulo lwangaphakathi eziye zaqatshelwa.
10. Nangona amagosa esebe lemfundo eya kutyelela izikolo ukuya kubeka esweni ukwamkelwa nokuchithwa kweemali zesikolo, iLungu leSigqeba soLawulo lePhondo (MEC) linako, ngokweSiqendu 43(4) seSASA, ukuba likuthatha oko njengokuyimfuneko, ukucela uMphicothi-zincwadi Jikelele (Auditor-General) ukuba enze uphicotho lweerekhodi kunye neengxelo-mali zesikolo sikarhulumente. ISebe iWCED licinga ngokumisela lo mqago njengenyathelo elingaphezulu lokomeleza ulawulo lwemali ezikolweni. Sakuba nje senziwe isigqibo malunga noku, iSebe iWCED liya kwazisa bonke abathathi-nxaxheba. Okwakalokunje, kuyalelwa iinqununu ukuba zidlale indima yazo ngenkuthalo njengoko kucacisiwe kumhlathi 3 apha ngentla.

11. Ukongeza koku, apho kungabonakali phuculo lwezolawulo lwemali lwenzekayo, iSebe iWCED liya kusebenzisa amanyathelo asemthethweni akwiZiqendu 22 – 25 zeSASA.

12.

Ukunika inkxaso engaphezulu kwii-SGB, iSebe iWCED livelise i-electronic Cash Book system yokurekhoda yonke ingeniso nenkcitho yeengxowa-mali zesikolo nekwaqhagamshelana nebhajethi yesikolo. Le nkqubo kwakhona ivelisa ingxelo u-WCED 043 engeniswa qho ngekota nekufuneka ukuba ingeniswe. Le nkqubo ifumaneka kuzo zonke izikolo kwaye abasebenzi abasezithilini (district staff) baya kunika inkxaso izikolo ekuphunyezweni kwayo. Izikolo ezisebenzisa iinkqubo zolawulo ezinjengoPASTEL kufuneka kwakhona zizalise ingxelo yekota u-WCED 043.

13. Kucelwa wazise okukule setyhula amagosa e-ofisi yesithili, iinqununu, amalungu amabhunga olawulo neekomiti zolawulo lwezikolo, ukuze bonke bakuthathele ingqalelo.


ISAYINWE: NGU-JH LYNERS
INTLOKO EBAMBELEYO YESEBE LEMFUNDO
UMHLA: 2014:09:10

"South African Schools Act (SASA), 1996 (Act 84 of 1996)"  (ubukhulu: 255 KB)
"Public Finance Management Act (PFMA), 1999 (Act 1 of 1999)"  (ubukhulu: 487 KB)
"WCED 043 quarterly report"  (ubukhulu: 52 KB)