UNgqongqoshe wezaManzi namaHlathi kuthe ngemuva kokubonisana noNgqongqoshe kaZwelonke wezindaba zoHulumeni baseKhaya lokhu bekwenza ngokulandela isigaba 19 soMthetho wezeMisebenzi yaManzi (uMthetho onguNombolo 108 ka-1997) benza iziqondiso eziqukethwe kule-Sheduli.
a ukunika noma ukwamukela nanoma yikuphi ukukhokhelwa okungafanele, ukugwazelwa, isipho kumbe esinye isibonelelo esingafanele lokho kwenzeka ngoba kumele wenze kumbe ungenzi isenzo esithile esithinta inkontileka; kube b ukunxusa, ukupha, ukubamba iqhaza, ukwakha uzungu nokuzama ukudala izimo ezibalulwe esiqondiswaneni esingu-a.
e Umthetho weZimo zokuQashwa kwabaSebenzi uMthetho onguNombolo 75 ka-1997 kanye f noMthetho wokuThuthukiswa kwamaKhono abaSebenzi uMthetho onguNombolo 97 ka-1998.
a ngokubhekela ulimi abaluthandayo noma abalusebenzisayo endaweni kanye b nangokubhekela izidingo ezehlukile zabantu abangakwazi ukufunda nokubhala kanye nezalabo ababencishwe amathuba esikhathini esedlule.
c inqume izimo nemibandela okungathi ngaphansi kwayo abanye abahlinzeka ngemisebenzi yamanzi ngaphakathi nangaphandle kwendawo ephethwe ngumkhandlu wamanzi lowo, bengakwazi ukuthi bathole ithuba lokusebenzisa ingxenye yohlelo lokuphakelwa kwamanzi.
d inkontileka kumele ichaze izigaba zomsebenzi kanye namazinga omsebenzi ozokwenziwa, nokuzothi uma ezokwehluka aye ngokwehluka kwezindawo zendawo yenkontileka kuye nangokwezidingo ezithile, okubandakanya isikhathi esinqunyiwe kanti kuyobaluleka ukuba iphelezelwe wuhlelo lwentuthuko yezezimali ukuze kuphumeleleke ukuhlangabezana namazinga abekiwe omsebenzi; kanye e nokuhlonza leyo misebenzi yokuphakelwa kwamanzi eyoba yingxenye yenkontileka kanye nohlelo lokuthi lowo ophakela amanzi abe nakho ukuthi afinyelele kuleyo misebenzi yokuphakelwa kwamanzi.
Inkontileka kumele iveze izibopho zalolo nalolo hlangothi ekutholeni nanoma yiyiphi ilayisensi edingekayo, ukuze kusetshenziswe amanzi ngaphansi kwesigaba 22 soMthetho kaZwelonke wezaManzi ka-1998 (uMthetho onguNombolo 36 ka-1998).
b Inkontileka kumele ihlinzekele ukubuyekezwa ngezikhathi ezithile kokwenziwa komsebenzi; iphinde c ivumele ithuba lokuba kuboniswane kabusha ngamazinga okwenziwa komsebenzi kanye nezinkomba ngokubandakanya labo abangabasebenzisi bamanzi.
Inkontileka kumele iveze izibopho zomkhandlu obheke ukuphakelwa kwamanzi neziwumbandela obalulekile ekutheni lowo ohlinzeka ngemisebenzi yamanzi afike ezingeni kumbe eqophelweni abekelwe lona ngokuphathelene nokwenza umsebenzi.
Inkontileka kumele ibandakanye isimiso esizokwenqabela lowo ohlinzeka ngemisebenzi yamanzi ekutheni edlulisele ilungelo lakhe kumbe esinye sezibopho zakhe zenkontileka kunanoma yimuphi umuntu ngaphambi kokuba anikwe igunya ngumkhandlu obhekele ukuphakelwa kwamanzi.
Inkontileka kumele ibhekele ukulungiselelwa kwabasebenzi abavele bekhona emkhandlwini obhekele ukuhlinzekwa kwamanzi ababandakanyeka kwezokuphakelwa kwamanzi nabathintekayo enkontilekeni ekutheni bazokwenganyelwa kanjani ngokulandela umthetho wezemisebenzi.
i noluyoletha uguquko ezimalini ezikhokhwayo, amaholo noma kuletha ushintsho kumazinga noma eqophelweni lokwenziwa komsebenzi ii lokhu kubandakanya ukuvezelwa komphakathi ulwazi ngezichibiyelo nezinguquko okuhlongozwa ku-I ngenhla; kanye h nanoma yiziphi izinhlawulo okungamele zikhokhwe ngomunye kulabo abanesivumelwano ngokwehluleka ukwenza umsebenzi.
Inkontileka kumele iyalele ukuthi noma yiluphi uhlelo olubhaliwe, incwajana-yemiyalo, isizinda semininingwane, uhla olunemininingwane, amarekhodi ezimali namanye, kanjalo nalo lonke olunye ulwazi oluqoqwe ngokuka lenkontileka luyohlala luyimpahla yomkhandlu obhekele ukuphakelwa kwamanzi.
a ikuvimbele ukuthengiswa, ukwedluliswa kwelungelo lobunikazi noma ukuba wumthwalo kwanoma yiyiphi impahla ewumhlaba nezakhiwo ekhona manje noma ezoba khona ngomuso nokungeyomkhandlu obhekele ukuphakelwa kwamanzi kubandakanya nanoma yiyiphi ingxenye yemisebenzi yokuphakelwa kwamanzi, ngaphandle uma lokho kuthengiswa, kumbe ukwedluliswa kwelunglelo noma ukuba wumthwalo kwayo i kuhlinzekelwe ohlelweni lwezentuthuko lomkhandlu obhekele ukuphakelwa kwamanzi noma ii kuvunyiwe yisinqumo sekomidi elikhulu lomkhandlu obhekele ukuphakelwa kwamanzi b inkontileka kumele ihlinzekele ukwenganyelwa kwempahla iveze namasu okungcina impahla isesimeni sokusebenza ukukhombisa ukuthi umsebenzi wokuphakelwa kwamanzi ugcinwa usesimeni esifanele; bese c iveza inqubo yokuthola impahla, ukuthengisa, ukushintsha ilungelo lobunikazi kanye nokuchitha impahla ewumthwalo.
c kumele ihlinzekele ukubuyekezwa kwezezimali ngezikhathi ezinqunyiwe kubhekwe indlela esetshenziswayo; futhi d ihlinzekele ukuba kube nokwabelana ngomhlomulo oyimali oyozuzwa ngokwenza umsebenzi ngendlela efanele nesezingeni yilowo ohlinzeka ngemisebenzi yamanzi.
ube nohlelo lokubhekela izikhalo zabasebenzisi bamanzi iii uveze ilungelo lomsebenzisi wamanzi lokuthi kulungiswe iphutha b ibhekele ukuba khona kwenqubo ezovumelana abasebenzisi bamanzi endaweni okusebenza kuyo inkontileka ukuba babambe iqhaza ekubhalweni komqulu wamalungelo abasebenzisi bamanzi, kanti ukwenzela lokho kumele kuhleleke ukuthi i kube nemihlangano nezigcawu zomphakathi okuzothi lapho zibanjwa kubhekelwe ulimi oluthandwa futhi nolukhulunywa ngabantu endaweni okusebenza kuyo ikontileka; bese ii kuba nendlela yokwamukela, ukuhlaziya kanye nokubhekwa kwemibono kanye neziphakamiso zabasebenzisi bamanzi abazethule mayelana nomqulu ohlongozwayo wamalungelo.
Inkontileka kumele iveze indlela umkhandlu obheke ukuphakelwa kwamanzi ozoqapha ngayo ukusebenza kwalowo ohlinzeka ngemisebenzi yamanzi ukuze kuhanjiswane nezimiso zesigaba 27 soMthetho.
Inkontileka kumele ibhekele ukuthi lowo ohlinzeka ngemisebenzi yamanzi anikezele ngolwazi olungahle ludingeke emkhandlwini obhekele ukuphakelwa kwamanzi ukuze uqaphe ukuhlonishwa kwenkontileka ukwazi futhi ukufeza isibopho sawo sokubikela uNgqongqoshe noHulumeni wesiFundazwe ukuthi lowo ohlinzeka ngemisebenzi yamanzi uyawulandela yini umthetho kanye nelezi ziQondiso.
a alungise futhi agcine amarekhodi nezitatimende zemali ngokulandela ibhuku lemigomo okuthathwa ngokuthi ingefanele kwezezimali nelamukelwa Generally Accepted Accounting Practice eRiphabliki yaseNingizimu Afrika noma uma kusezingeni elithile likahulumeni, kulandelwe umthetho ofanele wokwenganyelwa kwezimali; futhi b kuvunyelwe umkhandlu obhekele ukuphakelwa kwamanzi ukuba ube nako ukuthola wonke amarekhodi nezitatimende zemali okudingeka ukuba kuqashwe futhi kwenganyelwe inkontileka.
a irekhodi labo bonke abantu abasebenzisa amanzi nabake bawasebenzisa okuke kwasetshenziswana nabo ngokwenkontileka b uhla lwempahla nezakhiwo zemisebenzi yezamanzi okubandakanya nezimo zazo nokuthi zikuphi ngokwendawo kanye c nerekhodi lemisebenzi, elokunakekelwa kwemishini nempahla, ukuhlolwa kanye nelokucubungulwa kwezimo zemishini.
Lowo ohlinzeka ngemisebenzi yamanzi kumele ngokwenkontileka aqiniseke ukuthi luyatholakala ulwazi oludingwa yilabo abasebenzisa amanzi kanjalo nalabo abangahle bawasebenzise esikhathini esizayo.
e amanani akhokhwayo kanye nohlaka.
Inkontileka kumele iveze iziqiniseko ngomsebenzi ozokwenziwa yilowo ohlinzeka ngemisebenzi yamanzi ngokuphathelene nekhono lakhe lokukwazi ukuhlangabezana nezibopho zenkontileka.
Inkontileka kumele iveze ukuthi uhlelo lokuxazululwa kwengxabano luyohamba kanjani.
Inkontileka kumele iyalele ukuba lolo nalolo hlangothi luhlonze izenzo zenkohlakalo bese luthatha izinyathelo ezifanele ukunqanda uhlangothi oluthile, abasebenzi balo, abasebenza kulo ngokwetoho, abalumele kanye nanoma wubani ongaphansi kwalo ekutheni azibandakanye ezenzweni zenkohlakalo.
Uma kwenzeka kusetshenziswa ezinye zezimiso zalezi gatshana zoMthetho 19 , 19 , 19, , inkontileka kumele iveze ukuthi yiziphi kulezi gatshana ezisebenzile futhi kushiwo ukuthi kube nokuhambisana okufanele.
