Amateeka agafuga SACCO yo: Amateeka, ebiragiro n'amateeka ag'omunda

Governance & Controls Kyakyusibwa 21 Aug 2026

Amateeka agafuga SACCO yo: Amateeka, ebiragiro n'amateeka ag'omunda
Figure 1: Amateeka agafuga SACCO yo: Amateeka, ebiragiro n'amateeka ag'omunda

Wuliriza ekitundu kino — nga ddakiika 4

Buli SACCO ebeera mu nkola y'amateeka. Amamu gaava mu mateeka n'akulira, ate amamu SACCO yegawandiikira. Okumanya etteeka erikola, n'okulikuuma nga likyaliwo, gumu ku mirimu egy'omukwano naye egy'enkizo ennyo gwe bakola abakulira n'abakulembeze.

Lwaki kikulu: SACCO erireka amateeka gaayo ag'omunda okukyuka, erirema okutuukiriza ekiseera ky'okuteekayo lipooti, oba eriwola ebweru w'enkola yaayo ekyusa amateeka, eba etuukiriza obutwaala engassi, okuggyibwako obuyinza, oba okuggyibwa ku lukalala. Okusigala ng'ogoberera amateeka kye kikukuuma layisinsi y'okukola n'okukuuma ssente z'abammemba.

Amateeka: amateeka amakulu n'ebiragiro byago

Ekitundu ekya waggulu ge mateeka ga ggwanga, g'olina okugoberera oba ogagala oba nedda.

  • Mu Tanzania, etteeka lya Cooperative Societies Act, 2014 (n'ebiragiro byalyo) ly'erifuga SACCO bw'ewandiisibwa, bw'ekola n'bw'eggyibwawo. Uganda ne Kenya birina amateeka gaabyo agafaanana (Cooperative Societies Acts n'amateeka mu buli ggwanga).
  • Olw'okuba SACCO etwala ssente n'ewola, era egwa wansi w'amateeka ga microfinance. Mu Tanzania kino kitegeeza Microfinance Act, 2018/2019 n'amateeka ga SACCOS (Microfinance) Regulations, 2019, agassaawo amadaala, ssente, n'emitindo gy'obukugu.
  • Etteeka likuwa amateeka amakulu; ebiragiro byo bigezaamu obulungi, gamba ng'ensalo, foomu, ebipimo n'ebiseera. Byombi bikusiba.

Ani akufuga

Abakulembeze babiri be bakulu ennyo, era kikuyamba okumanya buli omu ky'akola.

  • Omukulu w'abakulembeze ba SACCO, "Mrajis", y'awandiisa SACCO, n'akuuma amateeka gaayo ag'omunda ku lukalala, era n'akola ku kugoberera amateeka ga SACCO n'olukuŋŋaana olukulu (AGM).
  • Akulira microfinance oba bbanka enkulu y'ekola ku SACCOS ng'ebitongole bya microfinance. Mu Tanzania, eno ye Bank of Tanzania; Uganda ne Kenya bikozesa abakulembeze ba SACCO baabyo (UMRA, SASRA). Bano bassaawo amateeka g'obukugu era n'ebafunira lipooti.

Amateeka go ag'omunda, ssemateeka wa SACCO

Amateeka ag'omunda ge mateeka abammemba bennyini ge bakkaanyaako ku lukuŋŋaana olukulu (AGM), mu kigero ky'etteeka kye liganya.

  • Gasiba mu mateeka bwe gamala okuwandiisibwa, era gagatta obumemba, emigabo, akakiiko akakulu, obukiiko, enkuŋŋaana n'engeri ssente ezisigaddewo gye zigabanyizibwamu.
  • Gakuume nga gakola. Bwe kiba nti abammemba balonda okukyusa etteeka ly'omunda ku lukuŋŋaana olukulu (AGM), enkyukakyuka eyo erina okuteekebwa eri Omukulu w'abakulembeze ba SACCO. Ekyapa ekyawandiisibwa ekikadde kiba kikolobya mu kugoberera amateeka.

Akatabo k'enkola, akatabo k'amateeka go ag'omunda

Wansi w'amateeka ag'omunda waliwo akatabo k'enkola: amateeka ag'oku buli lunaku agakkirizibwa akakiiko akakulu.

  • Okutereka, okwewola, ssente, okukwata ssente n'abakozi buli kimu kirina okuba n'enkola eyawandiikibwa, era eyakkirizibwa akakiiko akakulu.
  • Gakebere buli kaseera. Enkola zirina okuddamu okukeberebwa buli mwaka okusobola okukwatagana n'enkola ezikola kati, amateeka n'ebiragiro bya CAMS.
  • Gigoberere mu nkola. Enkola erekeddwawo embi okusinga obutaba n'enkola yonna, n'olwekyo wola, kozesa ssente, era n'oggya abakozi ng'ogoberera akatabo k'enkola, buli kaseera.

Goberera amateeka era oteekeeyo lipooti

Okugoberera amateeka kulagibwa ku ekyo ky'oteekawo n'engeri gy'oyisaamu, so si ku kigendererwa.

  • Tuukiriza buli kiseera. Teekayo ebitabo by'ebalansi ebyakeberebwa, lipooti n'ebiragiro by'obukugu ku kiseera eri Omukulu w'abakulembeze ba SACCO n'akulira.
  • Kola olukuŋŋaana olukulu (AGM) era oteekeeyo ebiwandiiko byalyo. Olukuŋŋaana olukulu olutuukiriziddwa ku kiseera n'okulonda n'ebitabo by'ebalansi ebyakkirizibwa lwennyini mulimu gw'okugoberera amateeka.

Amadaala ana ag'amateeka: Etteeka, Ebiragiro byalyo, Amateeka go ag'omunda agawandiisiddwa, n'akatabo k'enkola akakkirizibwa akakiiko akakulu
Figure 2: Amadaala ana ag'amateeka: Etteeka, Ebiragiro byalyo, Amateeka go ag'omunda agawandiisiddwa, n'akatabo k'enkola akakkirizibwa akakiiko akakulu

Olukalala olwangu

  • Kuuma ekyapa ekyawandiisibwa ekikola eky'amateeka go ag'omunda era oteekeeyo enkyukakyuka zonna eza AGM eri Omukulu w'abakulembeze ba SACCO
  • Kakasa amateeka n'ebiragiro ebyakukolako mu ggwanga lyo ne mu ddaala lyo
  • Kakasa nti enkola z'okutereka, okwewola, ssente, okukwata ssente n'abakozi zawandiikibwa era zakkirizibwa akakiiko akakulu
  • Kebera akatabo k'enkola buli mwaka era okole mu kigero kyako
  • Wandiika buli kiseera ky'okuteekayo lipooti eri Omukulu w'abakulembeze ba SACCO n'akulira microfinance
  • Kola olukuŋŋaana olukulu (AGM) ku kiseera era n'okuuma ebiwandiiko byalyo n'ebitabo by'ebalansi ebyakkirizibwa ku fayiro