1. Le setyhula itshitshisa yaye iyithathe ngokupheleleyo indawo yeSetyhula 0045/2014.

2. NgokweMimiselo neMigangatho yokuXhaswa ngeMali kweZikolo kaZwelonke (National Norms and Standards for School Funding) (NNSSF)), 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) ukuphatha nokulawula ezi mali.

3. Ezi ziqendu zilandelayo ezikuMthetho weZikolo zaseMzantsi Afrika (SASA), 1996 (uMthetho 84 ka-1996) zilawula ukusekwa, ukuphathwa nokulawulwa kweengxowa-mali zesikolo—
3.1 ISiqendu 37(1) – Ibhunga lolawulo lesikolo sikarhulumente maliseke ingxowa-mali yesikolo lize liyilawule ngokungqinelana nemiyalelo ekhutshwe yiNtloko yeSebe.
3.2 ISiqendu 37(2) – Ngokwesiqendwana (3), yonke imali eyamkelwe sisikolo sikarhulumente kubandakanywa imali yeefizi zesikolo namagalelo okunikela ngokuzithandela mayihlawulwe kwingxowa-mali yesikolo.
3.3 ISiqendu 37(3) – Ibhunga lolawulo lesikolo sikarhulumente malivule lize ligcine i-akhawunti yebhanki ibe nye, kodwa ibhunga lolawulo lesikolo sikarhulumente linako, ngemvume yeLungu leSigqeba soLawulo lePhondo (Member of the Executive Council (MEC)), ukonga (invest) imali ebe ngaphezu kweemfuno (surplus money)) kwenye i-akhawunti.
3.4 ISiqendu 37(4) – Imali okanye ezinye iimpahla ekunikelwe ngazo okanye ezomyolelo welifa (bequeathed) okanye ezamkelweyo zetrasti (received in trust) sisikolo sikarhulumente mazisetyenziswe ngokwemimiselo yezipho-mali, yomyolelo welifa okanye ngokwemimiselo yetrasti elolu hlobo.
3.5 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. enye injongo yezemfundo ekuvunyelwene ngayo phakathi kwebhunga lolawulo neNtloko yeSebe.
3.6 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).
3.7 ISiqendu 43(5) – Ibhunga lolawulo lesikolo malingenise kwiNtloko yeSebe, zingekapheli iinyanga ezintandathu emva kokuphela konyaka-mali ngamnye, ikopi yeengxelo-mali zonyaka, eziphicothiweyo okanye ezihloliweyo ngokwesi siqendu.

4. Ukuba kuyimfuneko ukuba isikolo sidipozithe imali ekunikelwe ngayo, esisipho somyolelo welifa okanye eyamkelwe kwitrasti (donated, bequeathed to or received in trust) sisikolo kwi-akhawunti yebhanki yesikolo eyahlukeneyo, isikolo masenze isicelo kuMphathiswa wePhondo (MEC) sokuvunywa ukuba sivule yaye sigcine ikhawunti yebhanki eyenzelwe kanye le njongo.

5. 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.
6. Ukuba inqununu ayinako ukwenza imisebenzi yayo ngokweSiqendu 16A(2)(h-k) se-SASA, umqeshi uya kuvavanya ukubanako kwayo ukwenza umsebenzi (capacity) yaye unokuthatha amanyathelo ngakwinqununu ngokungqinelana nemigaqo neenkqubo ii-incapacity code and procedures ngentsebenzo ekumgangatho ophantsi. Ziyacelwa iinqununu ukuba ziqinisekise ukuba le setyhula yaziswa bonke oosihlalo beeSGBs.

7. 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 ziyiphumeze le miyalelo ngenkuthalo.

8. 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 liziphumeza 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.
9. Ngokungqinelana noMmiselo kaNondyebo kaZwelonke (NTR) 8.4 okhutshwe ngokwe-PFMA, igosa elimele ukuphendula ngokusetyenziswa kwemali maligcine 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.
10. Ngokwe-NTR 8.5, igosa elimele ukuphendula ngosetyenziso lwemali linokuzibamba iintlawulo neenkxaso-mali eziya kwiqumrhu ukuba lanelisekile ukuba-

  1. imiqathango ehamba kunye nale ntlawulo nale nkxaso-mali ayithotyelwangwa;
  2. uncedo lwemali alusafuneki nganto;
  3. iinjongo ebekuvunyelwene ngazo azifezekiswanga; yaye
  4. iintlawulo eyenziwe ngekhompyutha nenkxaso-mali aziliniki ixabiso ngokwemali ngokumalunga nenjongo yayo.
11. Ngokomhlathi 121A(b) we-NNSSF efakelwe izilungiso, iintlawulo ezenziwa ngekhompyutha (transfer payments) eziya ezikolweni zinokwenziwa kuphela xa ngaba iSebe iWCED lanelisekile ukuba isikolo sikarhulumente sisebenzise iimali zesikolo zaso ngokungqinelana nemisebenzi neemfanelo ezimiselwe yi-SASA.

12. Ngokwemihlathi 5 – 11 elapha ngentla i-HOD, njengeGosa eliMele ukuPhendula ngokuSetyenziswa kweMali yeSebe iWCED, ngoko ke inoxanduva—
12.1 lokuqinisekisa ukuba ii-SGB ziseka zize zilawule iingxowa-mali zezikolo ngokwemiyalelo ekhutshwe kwi-financial manual; kunye
12.2 nokumisela amanyathelo ezolawulo ukuqinisekisa ukuba zonke iimali zikarhulumente ezihlawulwa kwizikolo zikarhulumente zisetyenziselwa iinjongo ebezabelwe zona nokuba kunikwa iingxelo kakuhle ngazo. La manyathelo alolu hlobo angabandakanya ukungeniswa kweengxelo nokubeka esweni kunye nokutyelelwa kwezikolo.

13. Kwakhona ukunika inkxaso engaphezulu kwii-SGBs, iSebe iWCED lenze isistim i-electronic Cash Book System esebenza ngekhompyutha ukurekhoda yonke ingeniso nenkcitho yeemali zesikolo. Le Sistim ikwaqhagamshelene nebhajethi yesikolo. Le Sistim ivelisa ingxelo yaqho ngekota i-WCED 043 report ngayo yonke inkcitho neendleko yaye iyafumaneka kuzo zonke izikolo. basebenzi bezithili baya kunika inkxaso izikolo ekuphunyezweni kwayo. Ingxelo i-WCED 043 report yenzelwe ukuba ibe yingxelo enexabiso eya kunceda iiSGBs ekubekeni esweni imali zesikolo. Le ngxelo mayingeniswe kwiSebe iWCED ngokomyalelo womhlathi 14.1(b) apha ngezantsi. Izikolo ezisebenzisa iisistim zolawulo ezifana ne-PASTEL nazo mazizalise i-WCED 043 report ngokomhlathi 14.1(b).

14. Nakuba kukhutshwe i-financial manual yaye kunikwa nenkxaso izikolo ngabasebenzi abasezithilini ngokumalunga nolawulo lwemali, iSebe iWCED liyaqhubeka ukufumana iziganeko ezingephi ukuya kwezixhomis’ amehlo zokulabalaba kwezolawulo lwemali olusisiseko nokuthe gqolo, ezimana zisenzeka, nezidla ngokukhokelela kulawulo olugwenxa lwezemali, kubuqhophololo nakwezinye iziganeko zolwaphulo-mthetho ezixhomis’ amehlo. Kulindeleke ukuba iSebe iWCED liqinisekise ukuba kumiselwa amanyathelo olawulo kwinqanaba lesikolo ukunciphisa okanye ukubuphelisa nya ubuqhophololo nobuqhetseba obungathi benzeke. Ukuze kuqinisekiswe ukuba zonke izikolo zizilawula zonke iingxowa-mali zesikolo kakuhle, ngempumelelo nangokusekuhleni, i-HOD ngokwenjenje ikhupha le miyalelo (directives) yokongezelela ilandelayo ebhekiswa kuzo zonke ii-SGBs:
14.1 Ukunika ingxelo ngokwamkelwa nokuchithwa kwazo zonke iingxowa-mali zesikolo

  1. Ngokweemfuno ezimiselweyo, njengoko zichaziweyo kwimihlathi 8 – 11, zonke ii-SGB mazisoloko zigcine zihlaziywa qho iirekhodi zayo yonke ingeniso kunye nenkcitho yeengxowa-mali zezikolo.
  2. Ngokwe-NTR 8.4(a) zonke izikolo zikarhulumente ziyacelwa ukuba zizigcine iingxelo zeentlawulo ezenziwe ngekhompyutha ezihlawulwe kwisikolo liSebe iWCED. Ngokumalunga noku, ziyacelwa izikolo zingenise ingxelo WCED 043 report esayiniweyo nebonisa iintlawulo ezenziwe ngekhompyutha zekota 2 nezekota 4 kuphela, yaye zizingenise kulo ofisi yesithili ichaphazelekayo zingadlulanga iintsuku eziyi-30 zokuphela kweekota ezimbini (inkcitho eya kutsho kwi-30 Juni naku-31 Disemba): Nakuba kunjalo, izikolo ezisebenzisa i-Cash Book System, ekubhekiswa kuyo kumhlathi 13, zinokungenisa i-WCED 043 report yayo yonke ingeniso nenkcitho eveliswa yisistim. La maxwebhu aqhotyoshelweyo alandelayo makangeniswe-
    1. Ikopi yestatimenti sebhanki senyanga yokugqibela yethuba lokunika ingxelo;
    2. Ikopi yestatimenti sebhanki (yezitatimenti zebhanki) ye-akhawunti yotyalo-mali (yee-akhawunti zotyalo-mali) isikolo esinayo senyanga yokugqibela yethuba lokunika 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 kwakunye neengxelo-mali eziphicothiweyo okanye ezihloliweyo zaqho ngonyaka kunyaka-mali owadlulayo zamkelwe.
14.2 Ukubekwa esweni nokwamkelwa nokuchithwa kwazo zonke iingxowa-mali zesikolo

  1. Ngokungqinelana neSiqendu 43(6) se-SASA, i-SGB mayenze iirekhodi zokusetyenziswa kwemali (financial records) nengxelo-mali zesikolo ezifumanekayo ukwenzela ukuba zihlolwe xa kuceliwe nguloo mntu unomdla. ICandelo lokuThotyelwa kweMimiselo (Compliance Component) kwi-ofisi yesithili liya kukubhala phantsi yaye likubeke esweni ukwamkelwa kwezi ngxelo zikhankanywe kwimihlathi 3.7 no-14.1(b). Emva koko liya kuzihlola lizijongisise ezi ngxelo liqwalasela ukuchaneka kwazo, libeke esweni ukuthotyelwa kwemimiselo nemigqaliselo yaye linike nenkcazo ngokuqhubekayo. Nakuba kunjalo ukuba ukuhlolwa kwazo kubonisa ulawulo olugwenxa okanye ukungaphathwa ngendlela kweentlawulo ezenziwe ngekhompyutha (maladministration or mismanagement of transfer payments), iNtloko yeCandelo iya kwenza isicelo kumagosa esithili semfundo, ngokudlulisela amagunya kumlawuli wesithili, okanye kumagosa akwaNdlunkulu ukuba azibeke esweni yaye azityelele ezo zikolo ngokwe-NTR 8.4(c) no-(d) nangokomhlathi 121A(b) we-NNSSF. Oku kuya kubandakanya phakathi kwezinye izinto, ukuvavanywa kokusebenza ngokuyimpulelelo kweesistim ii-accounting and internal control systems kwisikolo ngokwaso kwanokunika inkxaso noqeqesho lwabasebenzi kwizikolo ezichaphazelekayo amalungu eSGB 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.
15. 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. Iinkcukacha zoku ziya kwaziswa ezikolweni nakwiiSGBs ezichaphazelekayo.

16. Ukongeza koku, apho kungabonakali kuphucuka kwenzekayo kulawulo lwemali, iSebe iWCED liya kusebenzisa amanyathelo asemthethweni akwiZiqendu 22 – 25 zeSASA.

17. Okukule setyhula makwaziswe amagosa e-ofisi yesithili, iinqununu, amalungu amabhunga olawulo neekomiti zolawulo lwezikolo, ukuze bakuthathele ingqalelo.


ISAYINWE: NGU-PA VINJEVOLD
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2014:12:17

"South African Schools Act (SASA), 1996"  (ubukhulu: 255 KB)
"Public Finance Management Act (PFMA), 1999"  (ubukhulu: 487 KB)

"WCED 043 report"  (ubukhulu: 206 KB xlsx)