| 1. |
INJONGO
Ukuqinisekisa inkqubo efanayo (uniform) yokusingatha iintlawulo zeevawutsha ezenziwe kwiSistim i-Basic Accounting System) (BAS) nokuqinisekisa ukungqinelana neZahluko 8.1 no-8.2 zeMimiselo ye-Ofisi kaNondyebo kaZwelonke (National Treasury Regulations) (NTR), eyakhutshwa nge-15 Matshi 2005 ngokweSiqendu 76 soMthetho woLawulo lweMali kaRhulumente, 1999 (Public Finance Management) (uMthetho No. 1 ka-1999 (PFMA), kwakunye neSahluko 8.1 seMiyalelo ye-Ofisi kaNondyebo wePhondo (Provincial Treasury Instructions) (WCPTI), eyakhutshwa nge-5 Novemba 2009 ngokweSiqendu 18(2)(a) sePFMA.
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| 2.1 |
Ngokwenjenje kutshitshiswa le ngcaciso imfutshane Education Finance Minute 0004/2007, yomhla we-17 Meyi 2007. |
| 2.2 |
ISahluko 8.1 seWCPTI silawula iintlawulo neevawutsha kwaye masilandelwe ngqo ngawo onke amaxesha. |
| 2.3 |
NgokweSahluko 8.1.8 seWCPTI, umntu ongqinisisa ivawutsha yentlawulo makagunyaziswe ngokudluliselwa amagunya. Igosa elidluliselwe amagunya kufuneka kwakhona liqinisekise ukuba iimfuno ezingummiselo ezicaciswe kwiSahluko 8.1.8(a) ukuya ku-(g) zeWCPTI kuyangqinelwana nazo phambi kokuba kuqhutyekwe ngentlawulo. |
| 2.4 |
Bonke abalawuli (directors) mabasebenzise ezi nkqubo ukuqinisekisa ukuba abagunyazisi babo bangqinelana neemfuno ezingummiselo ezicaciswe kule ngcaciso imfutshane. |
| 3. |
UKUZALISWA KWEEVAWUTSHA ZENTLAWULO |
| 3.1 |
Amagosa abelwe umsebenzi wokuba ngabagunyazisi (authorisers) kwiBAS makaqinisekise ukuba iiBAS input forms ezizalisiweyo zixhasa intlawulo nganye eyenziweyo kwisistim. Anyanzelekile onke amacandelo eBAS input forms kwaye kufuneka azaliswe. |
| 3.2 |
Abagunyazisi mabaqinisekise ukuba kuzaliswa ezi input forms zichanekileyo zilandelayo:
- PGWC 001 (TRAVEL & SUBSISTENCE SUNDRY ADVANCE PAYMENT) - isetyenziselwa ukwenza isicelo sesigunyaziso se-travel and subsistence allowance. Le ntlawulo yenziwa ngokuzalisa iPGWC 013 form kuze kuqhotyoshelwe iPGWC 001 ezalisiweyo.
- PGWC 002 (BAS ALLOCATION ATTACHMENT) - sisishwankathelo see-applicable allocations nekufuneka iqhotyoshelwe kwiPGWC 013 nePGWC 015 forms
- PGWC 003 (BAS DEBT: AGREEMENT MAINTENANCE) - yejongene nabo banamatyala (debtors)
- PGWC 004 (BAS JOURNAL ENTRY PROCESSING MAINTENANCE) - yee-jenali
- PGWC 013 (BAS SUNDRY/ RECURRING PAYMENT MAINTENANCE) - yeyokuhlawula izinto ngezinto (sundry payments)
- PGWC 015 (BAS PURCHASE ORDER PAYMENT) - yokuhlawula ii-odolo ezenziweyo
- Form 1450 (ORDER PAYMENT TRANSACTION FORM) - esetyenziswa kunye nePGWC 015
- Iirisithi - zisetyenziselwa ukurekhoda zonke iimali ezamkelwa yiKheshiya yeSebe iWCED
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| 3.3 |
Amaxwebhu axhasayo ayimfuneko makaqhotyoshelwe ngokuthe nkqi kwiiBAS input forms. |
| 3.4 |
Ezi BAS input forms mazifakwe istampu esithi "PROCESSED" yaye zonke ii-invoyisi kunye namanye amaxwebhu axhasayo makafakwe istampu esithi "PAID" wakubanje umcimbi ugunyazisiwe kwiBAS
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| 3.5 |
Ezi zihlomelo zilandelayo ziqhotyoshelweyo zezokuninika isikhokelo ngokumalunga namaxwebhu axhasayo kunye nokuzaliswa ikwee-input forms: |
| 3.5.2 |
ISihlomelo B: Xa kuzaliswa ezi fom PGWC 015 no-PGWC 013 |
| 3.5.3 |
ISihlomelo C: Iimpazamo ezidla ngokwenziwa ezifunyanwa kwiivawutsha |
| 3.6 |
Ukuqinisekisa ukuba kungqinelwene neemfuno ezingummiselo zokuzaliswa kweevawutsha zeentlawulo kunye nokuphelisa inkcitho engenziwanga ngokomgaqo nengeyonzuzo, makuzaliswe olu luhlu lokutshekisha iintlawulo (isiHlomelo D) luqhotyoshelweyo luze lungqinisiswe ligosa eligunyazisa intlawulo yaye kufuneka lungeniswe, luhamba kwakunye nevawutsha yentlawulo nganye kunye namaxwebhu axhasayo, kweli Candelwana: Financial Capacity Building (FCB) of the Directorate Financial Accounting, Room 7-03, Grand Central Building, Cape Town. Oku makwenziwe ukususela nge -1 April 2011. |
| 3.7 |
Ngaphandle kokuba kumiselwe ngandlela yimbi kwikhontrakthi okanye kwenye imvumelwano, zonke iintlawulo ezimelwe ukuhlawulwa iikhreditha mazihlawulwe zingadlulanga iintsuku eziyi-30 emva kokuba kufike i-invoyisi. Ukuba intlawulo emelwe ukuhlawulwa ikhreditha ayenziwanga kwiintsuku eziyi-30 emva kokuba kufike i-invoyisi, makunikwe isizathu sokulibaziseka kwentlawulo kuluhlu lokutshekisha iintlawulo (isHlomelo D) - jonga isithuba esishiyiweyo sokufaka iintlawulo ezilibazisekileyo kuluhlu lokutshekisha).
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| 4. |
UKUZALISA IIJENALI (JOURNAL ENTRIES)
Ukuthintela ukufakwa kwakhona kwikhompyutha kweejenali namaxwebhu axhasa iijenali, kufuneka iisuphavayiza ezigunyazisa iijenali ekhompyutheni zigximfie ngestampu igama elithi "PROCESSED" kumphambili wejenali nakumaxwebhu axhasayo ukwenzela ukubonisa ukuba sezifakiwe ezincwadini.
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| 5. |
UKUNGENISWA KWEEVAWUTSHA
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| 5.1 |
Abagunyazisi abadluliselwe amagunya banoxanduva lokugcina ngokunqatyisiweyo iivawutsha zabo, nekufuneka zingeniswe kwiFCB, zihamba kunye nee-Document Control Reports (DCR) zabo ezithathelwe kwiBAS ekuqaleni kwenyanga nganye, ungadlulanga umhla we-7 wenyanga nganye.
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| 5.2 |
Umgunyazisi ngamnye makenze iDCR qho ngenyanga eqala ngosuku lokuqala ukuya kwelokugqibela lwenyanga nganye. Kwiimeko apho kukho ngaphezu komgunyazisi omnye kwicandelo ngalinye, umgunyazisi ngamnye makabhale iDCR ye-user ID yabo. Injongo yale ngxelo kukubonisa yonke imicimbi (transactions) eyenziwe kwinyanga ethile. |
| 5.3 |
Abagunyazisi mabaqinisekise ukuba zonke iivawutsha ezidweliswe kwiDCR yaloo nyanga bazigcinile. |
| 5.4 |
Iivawutsha mazisotwe ngokolandelelwano lwamanani zize zingeniswe, zihamba kunye neeDCR ezichaphazelekayo, namaxwebhu axhasayo eqhotyoshelwe ngokuthe nkqi kunye noluhlu lokutshekisha, ukulungiselela iintlawulo. |
| 5.5 |
Igosa elivela kwiCandelwana lokuNgqinisisa iiNtlawulo leFCB (Verification Section of the FCB) negosa elingenisa iivawutsha baya kungqinisisa ukuba zonke iivawutsha zingeniswa ngokweeDCR. Igosa elivela kwiVerification Section yeFCB liya kuqinisekisa ukuba zonke iivawutsha sezifikile. Oomabini amaqela makagcine iikopi ze-DCR eziqinisekisiweyo ukulungiselela iinjongo zeerekhodi. |
| 5.6 |
IiDCR ezingenazivawutsha azisayi kwamkelwa kwaye ziya kubuyiselwa kumgunyazisi ochaphazelekayo ukwenzela ukuba kungeniswe yonke ibhetshi ngokupheleleyo, njengoko kucacisiwe kwiDCR.
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| 5.7 |
Igosa elivela kwiVerification Section yeFCB liya kutshekisha ukwenzela ukuqinisekisa ukuba onke amaxwebhu angenisiweyo ngawentsusa (originals) kwaye aqinisekiswe kakuhle, nokuba zonke iivawutsha zihamba kunye namaxwebhu axhasayo ayimfuneko, kunye noluhlu lokutshekisha. |
| 5.8 |
Uluhlu lwazo zonke iivawutsha ezingekahlawulwa luya kuthunyelwa qho ngenyanga kubo bonke abagunyazisi, ukuba ezi vawutsha azikafiki kwiFCB, olu luhlu luya kuthunyelwa kongasentla uMlawuli ochaphazelekayo ukuba angenelele ngoncedo. |
| 5.9 |
Ukungaphumeleli ukungenisa iivawutsha kuya kuthathwa njengesenzo esibi. UMphicothi-zincwadi Jikelele (Auditor-General) wavakalisa inkxalabo ngokungangeniswa kweevawutsha kuphicotho-ncwadi lwango-2008/09 nango-2009/10. Ukuba akungeniswanga zivawutsha, inkcitho eyenziweyo iya kuthathwa njengephambukileyo kwimigaqo emiselweyo (irregular) kuze kunikwe ingxelo elolo hlobo ngayo. Ngaphezulu, apho iivawutsha zentlawulo zingabuyiswanga emva kwethuba leenyanga ezi-2, kuya kuqhawulwa ukwazi ukusebenzisa (user access) iBAS kwamagosa achaphazelekayo. |
| 6. |
UKUCELA II-BAS PAYMENT VOUCHERS KWICANDELWANA LOKUXHOBISA NGEZAKHONO ZOKUSINGATHA IMICIMBI YEZEMALI (FINANCIAL CAPACITY BUILDING) (FCB) |
| 6.1 |
Amagosa afuna ukufikelela kwiivawutsha zeBAS zentsusa ezazingeniswe kwiFCB kwixesha elidlulileyo makazalise aze asayine ivawutsha ethatha indawo yenye (replacement voucher). Ivawutsha ethatha indawo yenye mayibhalwe ngokucacileyo igama neenkcukacha zoqhagamshelwano zomntu ofuna ivawutsha (iivawutsha) nomhla wokwenziwa kwesicelo. |
| 6.2 |
Iivawutsha zentsusa (original voucher) ziya kukhutshwa kuphela ithuba elingadlulanga kwiintsuku zomsebenzi ezintlanu, nekufuneka emva koko ezo vawutsha zibuyiselwe kwiFCB. Ukunxaxha kulo mgaqo kuya kuvunyelwa kuphela kwiivawutsha ezikhutshwa zisiya kwi-Ofisi ye-Auditor-General, Forensic Audit, Internal Audit okanye kwaSARS. |
| 7. |
IREKHODI YEEMPAHLA NEENKONZO EZIFIKILEYO NEZINGEKENZELWA INVOYISI, KUNYE NEE-INVOYISI EZIFIKILEYO KODWA ZINGEKAHLAWULWA
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| 7.1 |
Ukulungiselela iinjongo zokunika ingxelo nge-Accruals, zonke ii-ofisi mazigcine irejista yazo zonke iimpahla neenkonzo ezifikileyo kunye nazo zonke ii-invoyisi ezifikileyo. Ukwenzela ukulungiselela ukunika ingxelo nge-Accruals kwi-Ofisi kaNondyebo wePhondo, kwakunye nokufakwa kwi-Interim and Annual Financial Statements, makungeniswe le ngcaciso ilandelayo kwiFCB ungadlulanga umhla wesi-7 emva kokuphela kwekota nganye:
- Zonke iimpahla neenkonzo ezifikileyo nezingekenzelwa invoyisi
- Zonke ii-invoyisi ezikhoyo kodwa zingekahlawulwa
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| 8. |
Kubalulekile ukuba okubhalwe kule ngcaciso imfutshane kwaziswe onke amagosa ajongene nokulungiselela, ukwenza nokugunyazisa iintlawulo neejenali kwiBAS. |
| 9. |
Iya kuthakazelelwa intsebenziswano yakho ngokumalunga noku. |
ISAYINWE: NGU-LJ ELY
UMLAWULI OYINTLOKO: WOLAWULO LWEMICIMBI YEZEMALI
UMHLA: 2011:02:23
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