| 1. |
NgokoMthetho weZikolo zaseMzantsi Afrika (SASA), ka-1996 (uMthetho 84 ka-1996) njengoko ufakelwe izilungiso, ibhunga lolawulo lesikolo sikarhulumente kufuneka: |
| 1.1 |
kwithuba leenyanga ezintathu (3) zokuphela konyaka-mali, o.k.t. 31 Matshi, lilungise iingxelo-mali zonyaka ngokwesikhokelo esimiselwe liLungu leSigqeba soLawulo; yaye |
| 1.2 |
kwithuba leenyanga ezintandathu (6) zokuphela konyaka-mali ngamnye, o.k.t. nge-30 Juni lingenise ikopi yeengxelo-mali zonyaka eziphicothiweyo kwiNtloko yeSebe leMfundo leNtshona Koloni (iSebe iWCED). |
| 2. |
Ngumsebenzi oluxanduva lwebhunga lolawulo ukulungisa iingxelo-mali zonyaka lize lingenise la maxwebhu kumphicothi-zincwadi walo ngenjongo yokuba aphicothwe. Abaphicothi-zincwadi mababonise ngokucace gca ukuba baneendlela abazilungisileyo zokuqinisekisa ukuba bakugcina kusebenza kakuhle yaye kungenzi ngxaki (functional and healthy) ukwahlula le misebenzi imalunga nokulungiswa nokuphicothwa kweengxelo-mali. |
| 3. |
Zakufika iingxelo-mali eziphicothiweyo ezivela kubaphicothi-zincwadi, ibhunga lolawulo malibize intlanganiso yokuxoxa ngezi ngxelo-mali. Ibhunga lolawulo malinike ingcaciso ngemiba ethile, ukuba ikho, kubaphicothi-zincwadi ukuze emva koko lizivume njengezifanelekileyo (adopt) lize lizisayinele njengezichanekileyo iingxelo-mali. Abaphicothi-zincwadi badla ngokwenza amalungiselelo kwiingxelo mali eziphicothiweyo okuba amabhunga olawulo azisayinele njengezichanekileyo. Ibhunga lolawulo malingenise ikopi yeengxelo-mali eziphicothiweyo nezisayiniweyo, nemazibandakanye ingxelo yezolawulo yabaphicothi-zincwadi, kwi-ofisi yesithili phambi okanye ngomhla we-30 Juni. |
| 4. |
ISahluko 1 seNcwadana i-Manual: Basic Financial System for Schools (2nd Edition), sinesikhokelo esicacisa ngokulungiswa (drawing up) kweengxelo-mali. |
| 5. |
Iingxelo-mali eziphicothiweyo zonyaka kufanele zibe nezi khomponenti zilandelayo:
- Ingxelo yobume bemali: i-Balance Sheet;
- Ingxelo i-statement of financial performance: Ingxelo yeNgeniso (Income Statement);
- Ingxelo yokungena nokuphuma kwemali, i-cash flow statement;
- Ingxelo yomphicothi-zincwadi (auditor report) (ebandakanya nengxelo yezolawulo edwelisa imiba exhalabisayo okanye ebonisa ubuyeke-yeke kulawulo (control weaknesses) ngokwengxelo yomphicothi-zincwadi); kunye
- namanqakwana engcaciso (explanatory notes) okanye iishedyuli ezihamba kunye neengxelo-mali (schedules to the financial statements).
Ibhunga lolawulo maliqinisekise ukuba iingxelo-mali eziphicothiweyo zonyaka ezingeniswayo zinawo onke la maxwebhu.
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| 6. |
La maxwebhu alandelayo makahambe kunye neengxelo-mali eziphicothiweyo zonyaka ezingeniswa kwiSebe leMfundo:
- Isatifikethi i-Asset verification certificate;
- I-Bank Reconciliation njengoko injalo nge-31 Disemba;
- INgxelo yoTyalo-mali (Statement of Investment) okanye amanqakwana engcaciso ahamba neengxelo-mali eziphicothiweyo zonyaka;
- Iingxelo zaMatyala aNgekahlawulwa (Statement of Outstanding Debts) okanye amanqakwana engcaciso ahamba neengxelo-mali eziphicothiweyo zonyaka;
- Ikopi yephepha lokugqibela leStatimenti seBhanki sangoDisemba;
- ISatifikethi soLawulo ngeNdlela kweMali (Certificate of Sound Financial Management);
- Ukuxelwa kwezinye ii-akhawunti (Declaration of other accounts); kunye
- neSatifikethi i-Certificate of Verification of Computerised Receipt (ukuba sikho).
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| 7. |
Ezi zinto zilandelayo mazicaciswe ngokwahlukeneyo kwiingxelo-mali eziphicothiweyo zonyaka: |
| 7.1 |
Phantsi kweNgeniso:
- Ulwabiwo-mali ngokweMimiselo neMigangatho (Norms and Standards allocation);
- ULondolozo lweMihla ngeMihla (Day to Day Maintenance);
- Iinkonzo zikaMasipala;
- Iifizi zesikolo; kunye
- nezinye iintlawulo ii-WCED Transfer Payments (Projects).
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| 7.2 |
Phantsi kweNkcitho:
- Iincwadi zezifundo (textbooks);
- Izinto ezithengwe kuloo ndawo sikuyo isikolo (local purchases);
- IiNkonzo zikaMasipala;
- ULondolozo lweMihla ngeMihla; kunye
- nezinye iintlawulo, ii-WCED Transfer Payments (Projects).
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| 8. |
Makwenziwe i-Balance Sheet ne-Income Statement ezahlukeneyo zasehostele. |
| 9. |
Kucelwa uqinisekise ukuba okukule setyhula kwaziswa bonke abachaphazelekayo, kubandakanywa nomphicothi-zincwadi wesikolo, ukuze bakuthathele ingqalelo. |
ISAYINWE: NGU-PA VINJEVOLD
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2014:03:05
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