1.0 Politique Y'inguzanyo Corrigee

SACCO ICYEREKEZO KINYINYA
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E-mail:sikicyerekezo@yahoo.fr
Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 1

Igihe yavugururiwe: Kamena 2014 Igihe yemerejwe nInama rusange : Ukwakira 2014
KOPERATIVE YO KUZIGAMA NO GUTANGA INGUZANYO
(SACCO ICYEREKEZO KINYINYA)
POLITIKI YINGUZANYO

Rapidit-Qualit-Performance
Zigama, uterimbere Kinyinya
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ISHAKIRO
URUTONDE RWAMAGAMBO YIMPINE YAKORESHEJWE....................................
0. ITANGIRIRO................................................................................................
1.0 AMAHAME YIBANZE AJYANYE NINGUZANYO MU BIGO BYIMARI
ICIRIRITSE..................................................................................................
2.0 UBWOKO BWINGUZANYO NUKO ZIGENWA................................................
2.1 Ubwoko bwinguzanyo......................................................................
2.1.1 Ubwoko bwinguzanyo hashingiwe kucyo igenewe.................
2.1.2 Ubwoko bwinguzanyo hashingiwe kuyisaba..........................
2.2 Urutonde rwamoko yinguzanyo akoreshwa muri SACCO................
2.3 Igenwa ryubwoko bwinguzanyo bushya..........................................
3.0 IBISABWA MUGUTANGA INGUZANYO NIBIJYANA NABYO...........................
3.1 Ibyibanze bisabwa umunyamuryango wese waka inguzanyo.........
3.1.1 Ibisabwa umuntu ku giti cye.................................................
3.1.2 Ibisabwa itsinda....................................................................
3.1.3 Ibisabwa umyamuryango ufite ubuzima gatozi....................
3.2 Amafaranga ntarengwa ku nguzanyo.............................................
3.3 Igihe inguzanyo izamara.................................................................
3.4 Kugena igiciro cyinguzanyo...........................................................
3.4.1 Kugena ijanisha rikwiriye......................................................
3.4.1 Ijanisha ku nyungu...............................................................
3.4.2 Kugena ibyiciro inguzanyo yishyurwamo..............................
3.5 Amafaranga ajyanye no kwiga, gusura ingwate no gutanga
inguzanyo......................................................................................
3.6 Ihazabu nibihano............................................................................
3.6.1 Ibihano byubukererwe.........................................................
3.6.2 Ibihano ku wishyura mbere yigihe cyateganijwe.................
3.6.3 Ibihano kuwakoresheje inguzanyo icyo itagenewe
nuwatanze amakuru atari yo........................................................
3.6.4 Uko amafaranga yishyuwe agabanywa mu byiciro
byubwishyu igihe hari ubukererwe...............................................
4.0 GUSABA, KWIGA, NO GUTANGA INGUZANYO MURI SACCO.......................

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4.1 Gusaba inguzanyo..........................................................................

4.1.1 Ibisabwa umuntu kugiti cye..................................................
4.1.2 Ibisabwa itsinda....................................................................
4.1.3 Ibisabwa umunyamuryango ufite ubuzima gatozi................
4.2 Kwiga inguzanyo............................................................................
4.2.1 Ikiganiro nusaba inguzanyo.................................................
4.2.2 Gusura usaba inguzanyo no guha agaciro ingwate..............
4.2.3 Kwiga dosiye isaba inguzanyo hibandwa ku nkingi 5...........
4.2.4 Uburyo bwihariye bwo kwiga inguzanyo hashingiwe ku
ngwate...........................................................................................
5.0 AMAHAME NGENDERWAHO MU KWEMEZA INGUZANYO...........................
5.1
Igihe kwiga inguzanyo bimara........................................................
5.2
Kwirinda igihombo mumicungire yinguzanyo................................
5.3
Kwirinda gutanga nyinshi inguzanyo nyinshi zubwoko bumwe......
5.4
Amafaranga ntarengwa agomba kuba munguzanyo zitarishyurwa
......................................................................................................
5.5 Inguzanyo kubagize inzego nabakozi ba SACCO............................
5.6 Inguzanyo ziri mu bukerwe kuImiterere yumutungo...................
6.0 URUHARE NINSHINGANO ZABAKOZI NINZEGO ZIFATA IBYEMEZO KU
NGUZANYO..............................................................................................
6.1
Inshingano zumukozi ushinzwe inguzanyo....................................
6.2
Inshingano zumucungamutungo....................................................
6.3
Inshingano zabagize akanama kabakozi gashinzwe inguzanyo....
6.4
Inshingano zInama yinguzanyo.....................................................
6.4.1 Inama ishinzwe inguzanyo nubugenzizi bwimbere.............
6.4.2 Ububasha inama ishinzwe inguzanyo iha abakozi bagize
inama yinguzanyo........................................................................
6.5 Inshingano zInama yubuyobozi.....................................................
6.6 Intambwe zikurikizwa mugufata ibyemezo.....................................
7.0 INTAMBWE ZIKURIKIZWA MUGUTANGA INGUZANYO.................................
7.1 Kumunyesha umunyamuryango.....................................................
7.2 Kwandikisha ingwate......................................................................
7.3 Guhugura/ kugirana ikiganiro numucungamutungo.......................
7.4 Gushyira Umukono ku masezerano yinguzanyo............................
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7.5 Guha amafaranga uwemerewe inguzanyo......................................

8. GUKURIKIRANA NO KWISHYUZA INGUZANYO..............................................
8.1 Kongererwa kwigihe cyinguzanyo namasezerano mashya
agendanye nayo............................................................................
8.2 Kongererwa inguzanyo....................................................................
8.3 Kugura inguzanyo...........................................................................
8.4 Imigenzurire yuko inguzanyo zihagaze..........................................
8.5 Ibiteganywa ku nguzanyo ziri mu birarane.....................................
8.6 Inguzanyo zifite ibirarane nuburyo bwo kuzikurikirana..................
8.7 Gahunda yo kwishyuza na raporo...................................................
8.8 Iyemezwa nivugururwa rya politiki yinguzanyo ya sacco............
URUTONDE RWAMAGAMBO YIMPINE YAKORESHEJWE
BNR: Banki Nkuru yigihugu

BoD: Inama Nyobozi
CC: Akanama Gashinzwe Inguzanyo
I D: Nomero yIndangamuntu
MINAGRI: Ministeri yUbuhinzi nUbworozi
NPLs: Inguzanyo zitishyurwa neza
PAR: Inguzanyo ziri mu bukererwe
RDB: Ikigo kigihugu gishinzwe iterambere
RWF: Ifaranga ryu Rwanda
SACCO: Koperative yo Kubitsa no Kuguriza
SCC: Akanama kabakozi gashinzwe Inguzanyo
RCA: Ikigo cyigihugu gishinzwe amakoperative
AE: Amafaranga Akoreshwa mu mirimo ya buri munsi
LL: Iteganyirizagihombo kunguzanyo
CF: Amafaranga akoreshwa mugukusanya amafaranga
akoreshwa
II: Urwunguko ruva mu ishoramari

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K: Ijanisha ryuryungwuko ryifuzwa
0. ITANGIRIRO
Iyi politiki yo gutanga inguzanyo igamije gushyiraho imirongo

ngenderwaho namabwiriza rusange mu gikorwa cyo gutanga inguzanyo
muri Koperative yo kubitsa no kuguriza (SACCO). Intego nyamukuru
igamijwe ni gushyiraho uburyo bunoze bwo gusesengura inguzanyo no
kuzikurikirana. Iyi politiki yinguzanyo yerekana mu buryo burambuye bw
imitangire yinguzanyo.
Uburyo bwo kwemeza inguzanyo bugomba gushingira ku isesengura

ryimbitse ryakorewe uwasabye inguzanyo. Iryo sesengura ryibanda ku
nkingi eshanu arizo ubunyangamugayo, ubushobozi bwo kwishyura, Imari
shingiro, ingwate nimiterere yaho inguzanyo igiye gushorwa nibyo igiye
gushorwamo. Iri sesengurura rigomba ubushishozi buhagije kandi SACCO
ikita ku makuru yose yatanzwe muri dosiye isaba inguzanyo mbere yuko
ihabwa uwasabye.
Imitangire yinguzanyo ni igikorwa cyingezi mu iterambere rirambye rya

SACCO. Kugira ngo SACCO itere imbere, bisaba ko yongera
abanyamuryango benshi ikongera ninguzanyo itanga. Imicungire myiza
yinguzanyo ni ingezi kugira ngo SACCO ikomeze kubaho kandi itere
imbere kuko izafasha:
Kongera urwunguko;
Kugera ku bantu benshi;
Kongera umutungo;
Kugira ibikorwa birambye;
Gufasha abanyamuryango kwiteza imbere.

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Abakozi nabayobozi barebwa nisengurura ryinguzanyo, itangwa

nikurikiranwa ryazo bagomba gufata ibyemezo birengera inyungu
zabanyamuryango.
Intego zihariye ziyi politiki yinguzanyo ni:

1) Kurinda SACCO ibihombo bituruka ku nguzanyo biterwa no gukora
amakosa mu mitangire yinguzanyo nka makuru mahimbano cg
ingwate zifite ibibazo;
2) Kurinda SACCO ibihombo biterwa nubujura nko gutanga inguzanyo
baringa, mu myishyurire.
Ni inshingano zInama yubuyobozi kuvugurura iyi politiki yinguzanyo
bishingiye ku iterambere SACCO igezeho ndetse nibyifuzo byatanzwe
nabanyamuryango ninzego zibahagarariye nabakozi. Impinduka yose
ibaye muri politiki yinguzanyo, yemezwa mu Nama Rusange hanyuma
igashyikirizwa Banki Nkuru y u Rwanda kugira ngo harebwe niba
yubahirije amategeko namabwiriza agenga ibigo by imari iciriritse.
1.0 AMAHAME YIBANZE AJYANYE NINGUZANYO MU BIGO BYIMARI

ICIRIRITSE
Iyi politiki yinguzanyo yashizweho hashingiwe ku matageko, amabwiriza
no ku mahame yIbigo byImari Iciritse. Iyi politiki igomba gukoreshwa
hubahirijwe amabwiriza ayigenga.
Ihame 1: Korohoreza umunyamuryango wagiye wishyura neza
Hashingiwe ko uburambe ari ingenzi mu kubaka icyizere mu bucuruzi, ni

ngombwa kubwubakiraho kugira ngo hirindwe ibihombo.
Umunyamuryango wafashe inguzanyo akayishyura neza aba yubaka
icyizere kuburyo azajya ahabwa inguzanyo zikurikirana kuburyo ibisabwa
byoroshywa ndetse namafaranga ahabwa kunguzanyo akaba yakongerwa.
Ihame 2: Igikorwa kigomba kubyara Inyungu
Kugira ngo SACCO ikomeze kubaho, inatanga serivisi kandi zinoze,

gutanga inguzanyo bigomba gushingira kunyungu zibyara. Iyi Politiki
yinguzanyo iteganya uburyo iyi ntego yingenzi yagerwaho.

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Ihame 3: Uburyo bwo kureshya abanyamuryango bishyura neza

inguzanyo
SACCO igomba kubaka umuco wo kwishyura neza inguzanyo mu
banyamuryango bayo. Uwafashe inguzanyo akayishyura neza nkuko
biteganywa mu mu masezerano yinguzanyo ashobora guhabwa indi
nguzanyo kuburyo bworoshye, kuzamurirwa ingano yinguzanyo no
kongererwa igihe cyo kwishyura. Aya mahirwe ahabwa umunyamuryango
wese wishyuye neza inguzanyo yahawe. Kubwibyo uburyo bwo kureshya
bwarateganijwe muri iyi Politiki yinguzanyo.
Ihame 4: Gukurikirana uwahawe inguzanyo
Uwahawe inguzanyo agomba kumva ko SACCO ikurikirana imikoreshereze

yamafaranga yahawe. Biciye kubayihagarariye, SACCO igomba kwerekana
ko ishishikajwe no kwishyurwa. Uyu mubano uzafasha gukomeza
amasezerano atanditse kandi bizashimangira ko SACCO izaba hafi
yumunyamuryango ubutaha nagira ikindi akenera.
Ihame 5: Uburyo bwingwate bworoheje kandi bukora neza

Ingwate iruta izindi ni ubushake nubushobozi bwo kwishyura inguzanyo.
Imyitwarire yusaba inguzanyo ni ngombwa. Amategeko ya SACCO
ashimangira akamaro k inkingi 5 (Imyitwarire, Imari shingiro, Ubushobozi
bwo kwishyura, Uburyo akoreramo nIngwate). Kuba uzwiho
ubunyangamugayo nabaturanyi nigitsure cyabaturanyi ni bimwe mu
mpamvu zikomeye mu kwishyurwa kwinguzanyo.
Ihame 6: gushora imari mu bikorwa bitabyara nibibyara inyungu
Ahingenzi mu haturuka ubwishyu ni ubushobozi buva ku musaruro mu

gikorwa cyangwa mu murimo wakozwe. Kugira ngo hirindwe ibihombo,
imitangire yinguzanyo igomba gushingira ku burambe, ubumenyi
numusaruro uva mu bikorwa byuwasabye inguzanyo. Kuwahawe
inguzanyo ufite umushahara uhoraho, ni ngombwa ko hagenwa
amafaranga atangwa mu byiciro atagomba kurenza buri kwezi angana na
na kimwe cya gatatu (1/3) cyumushahara uhoraho uzwi wumukozi, ikindi
ni uko uburyo bwo kwishyurwa bugomba kujyana nubwoko nibikorwa

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byashowemo amafaranga ninshuro bigenda byinjiza amikoro.
Ihame 7: icungamutungo ryumwuga.
Ikigo cyimari iciriritse ni igikorwa cyubucuruzi. Ingamba zihamye zikumira

imikoreshereze mibi yamafaranga yabanyamuryango, kwangiza
umutungo wikigo, kwangiza isura no gutakaza icyizere ku banyamuryango
zigomba kugenga imicungire yinguzanyo. Kugenzura no gukurikirana
inguzanyo muri rusange niziri mu bukererwe byumwihariko bigomba
gukorwa bigendeye kwihame ryo kutihanganira na gato abatubahiriza
amasezerano yinguzanyo.
Inzira yo gutanga inguzanyo iri mu murongo wamategeko

nubunyangamugayo
Inama yubuyobozi, nizindi nzego zifata ibyemezo, abayobozi nabakozi ba

SACCO bagomba gutanga no gukurikirana inguzanyo bagendeye
kumabwiriza yubunyangamugayo kugira ngo hatabaho kugongana hagati
yinyungu bwite zabafata ibyemezo ninyungu zikigo.
2.0 UBWOKO BWINGUZANYO NUKO ZIGENWA

Ubwoko bwinguzanyo butandukana hashingiwe ku cyo inguzanyo igamije
nigihe izamara. Mu kugena ubwo bwoko bwinguzanyo, hibandwa ku
kiguzi cyayo ndetse nibihombo ishobora guteza aribyo bigenderwaho mu
kugena ijanisha ryinyungu ku nguzanyo.
2.1 Ubwoko bwinguzanyo
Ubwoko bwinguzanyo butandukana hakurikijwe icyo inguzanyo igamije
ndetse nusaba inguzanyo (umuntu ku giti cye, itsinda cyangwa ikigo)
2.1.1 Ubwoko bwinguzanyo hashingiwe kucyo igenewe

Inguzanyo zishobora gutangwa mu bikorwa bibyara inyungu cyangwa byo
kwikenura. SACCO ishobora gutanga inguzanyo mu bikorwa bibyara
inyungu bikurikira:
Inguzanyo zibyara inyungu

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Ubuhinzi (Ngandurabukungu (Umuceri, Ibirayi, Ibishyimbo, Ibigori;

Imyumbati): Bitarenza amezi atandatu mu murima);
Ubworozi (Amatungo magufi namarere) ;
Amashyamba;
Ubworozi bwamafi (Inzuzi & Ibiyaga);
Ubucuruzi;
Ubukorikori nubucuruzi buciriritse;
Ikoranabuhanga;
Ubwishingizi, ubwubatsi na serivisi zubucuruzi (bwumwuga): amazu
akora igenzura ryimali, amavuriro, abunganira abandi mu mategeko,
abubatsi, ababaruramali, inzobere, abavura amenyo, ba injeniyeri,
abatunganya imisatsi, nabandi. ;
Ubucukuzi bwamabuye yagaciro;
Hoteli na resitora;
Ubukerarugendo;
Gutwara abantu nibintu, ububiko bwibintu.
Inguzanyo kubikorwa bitabyara inyungu
Ingufu namazi: biyogaze, gushyira amashanyarazi mu nzu (imirasire

yizuba), imirimo yo kwiyegereza amazi;
Kubaka no gusana amazu;
Serivisi zihabwa abakiriya (servisi zubuzima, uburezi, ubukwe,
gushyingura, ibikoresho byo mu rugo nibindi).
2.1.2 Ubwoko bwinguzanyo hashingiwe kuyisaba

Umuntu ku giti cye;
Itsinda;
Abanyamuryango bafite ubuzima gatozi.
2.2 Urutonde rwamoko yinguzanyo akoreshwa muri SACCO

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Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro

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Hari ubwoko bwinguzanyo 14 bwateganijwe hashingiwe kubyo

abanyamuryango bakeneye.
No Ubwoko bwinguzanyo
1. Ingoboka:
1.1 Ingoboka kumushahara :
1.2 Ingoboka kubikorera:
2. Inguzanyo kumushahara:
3. Inguzanyo kubucuruzi:
4. Inguzanyo kubwikorezi:
5. Inguzanyo ku bukorikori:
6. Inguzanyo kubwubatsi:
7. Inguzanyo ku manza zitandukanye zubuzima (Ubukwe,
gushyigura...):
8. Inguzanyo kuburezi:
9. Inguzanyo kubuvuzi:
10 Inguzanyo ku matsinda:
11. Inguzanyo kubafite ubuzima gatozi:
12. Inguzanyo kUmusaruro wubuhinzi:
13. Inguzanyo ku bworozi:
14. Inguzanyo ku bikoresho byubuhinzi:
Urutonde rugaragaza inguzanyo ruragaragara ku mugereka Ubwoko

bwinguzanyo nigiciro cyazo.
Icyitonderwa: Ku mpamvu zo gutanga raporo ku bigo bifite SACCO mu
nshingano zabyo, musabwe gukurikiza ubwoko bwinguzanyo BNR
yagennye.
2.3 Igenwa ryubwoko bwinguzanyo bushya

Mukugena ubwoko bwinguzanyo bushya S I K izashingira kubyifuzo
byabanyamuryango, ikanazibagezaho kuburyo bworoshye.
Mbere yo gutanga iyo nguzanyo nshya, gukora ubushakashatsi ni

ngombwa kugira ngo harebwe niba izana inyungu. Inguzanyo nshya
yemezwa nInteko Rusange bigashyikirizwa BNR na RCA ibyo bigo nabyo
bikabyemeza, ikabona gushyirwa muri politiki yinguzanyo.

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3.0 IBISABWA MUGUTANGA INGUZANYO NIBIJYANA NABYO

Igiciro nibisabwa ku nguzanyo bizashyirwaho kuburyo bworoheye
abanyamuryango kandi bigafasha ikigo kimari mu gutera imbere. SACCO
izaharanira kubona inyungu ku nguzayo zatanzwe. SACCO igomba gutanga
kugihe amakuru yose kandi asobanutse arebana nibisabwa kugirango
umunyamuryango abashe gufata icyemezo kunguzanyo. Amafaranga
asabwa, igihe inguzanyo imara ngo ibe yishyuwe byose bigomba
kugaragazwa.
Inguzanyo SACCO zitanga zingomba kuba zujuje ibisabwa byose.
Umunyamuryango wa SACCO ntashobora kubona inguzanyo ya kabiri
atarishyura iya mbere keretse igihe ari inguzanyo yinyongera kugirango
imufashe kurangiza umushinga wari waherewe inguzanyo yambere.
3.1 Ibyibanze bisabwa umunyamuryango wese waka inguzanyo
Kugira ngo ahabwe inguzanyo, uyisaba hari ibyo agomba kuzuza. Ibi
bishyirwaho kugirango habeho kugabanya inzitizi zo kutishyurwa. Abaka
inguzanyo bose muri SACCO bagomba kuba bujuje ibi bikurikira:
Kuba abitsa ku buryo buhoraho muri SACCO nibura mu gihe cyamezi

atatu;
Kuba atarigeze yishyura nabi inguzanyo mu bigo byimari;
Kuba afite umushinga wemewe namategeko ushoboka kandi wunguka;
Kuba yagaragaje ubushobozi bwo gukora uwo umushinga yakiye
inguzanyo;
Afite ubushobozi bwo kwishyura bigaragazwa namafaranga yinjiza;
Kuba yemera kwishyura amafaranga yose asabwa mu kwiga inguzanyo
kwandikisha ingwate nandi mafaranga ajyanye nigikorwa
cyinguzanyo;
Kuba amafaranga yinguzanyo azayakoresha icyo yayasabiye;
Kuba agaragaza ubushake bwo kuzishyura akurikije gahunda yo
kwishyura;
Kuba afite ubwizigame ngwate busabwa na SACCO;
Niba umunyamuryango akora ibikorwa byubucuruzi, agomba kuba
ariwe nyirabyo. Mu gihe ari abantu benshi bafatanije, umunyamuryango
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wa SACCO agomba kuba afitemo nibura 51% muribyo bikorwa

byubucuruzi
Kugaragaza uruhare rwa nyiri umushinga;
Umunyamuryango wishyuye bivunannye inguzanyo, ntazemerwa
inguzanyo mugihe cyumwaka nyuma yo kwishyura.
3.1.1 Ibisabwa umuntu ku giti cye

Kuba yujuje imyaka 18 yamavuko.
3.1.2 Ibisabwa itsinda
Kuba ryariyandikishije mu Murenge;
Kwiyandikisha bigomba kugaragazwa nicyangombwa gitangwa
nurwego iyandikisha ryabereyemo;
Kugaragaza icyo abagize itsinda bahuriyeho;
Kuba rimaze amezi atandatu.
3.1.3 Ibisabwa umyamuryango ufite ubuzima gatozi

Kopi yametegeko yumwihariko agaragaza kuburyo busobanutse icyo
umunyamuryango agamije;
Umunyamuryango agomba kuba gifite ubuzima gatozi butangwa
nurwego rubifitiye ububasha kurwego arimo;
Iyandikishwa rigomba kuba riherekejwe ninyandiko yemewe
namategeko cyangwa izindi nyandiko zemewe;
Ibikorwa byumunyamuryango byemewe namategeko bigomba
gutanga umusaruro wizewe, uhoraho kandi ushobora kugenzurwa;
Umunyamuryango wemerewe namategeko agomba gutanga amakuru
arebana nimali ye ahagije kugira ngo hakorwe isesengurwa
ryinguzanyo asaba;
Amazina, Inomero yikarita ndangamuntu, amafoto magufi yabagize
Inama nyobozi bose.
Kopi yicyemezo cyInama nyobozi cyemeza abemerewe gusaba
inguzanyo mwizina ryumunyamuryango.
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3.2 Amafaranga ntarengwa ku nguzanyo

SACCO igomba gushyira imbere ihame ryo gutanga inguzanyo kuburyo
bugenda bukurikirana (inguzanyo yambere, iya kabiri,...). Ni ngombwa
kurema ikizere mu baka inguzanyo kandi SACCO ikagabanya ingaruka izo
arizo zose zayitera ibihombo.
Hashingiwe ku ngingo ya 56, yibwiriza ryerekeye imitunganyirize
yimikorere yibigo byimari iciririrtse, NBR, ntanarimwe, inguzanyo ku
muntu kugiti cye, umunyamuryango ufite ubuzima gatozi, cyangwa itsinda
rimwe ryabantu rigomba kurenga 2.5% byamafaranga yose abikijwe mu
kigo cyimari iciriritse.
Nkuko byavuzwe haruguru, SACCO igomba gusuzuma ko inguzanyo
kumuntu kugiti cye, umunyamuryango ufite ubuzima gatozi, cyangwa
itsinda rimwe ryabantu itarengeje 5% byumutungo bwite. Iki gipimo
gishyirwa ku 10% kuri SACCO zifite inguzanyo ziri mu bukererwe ziri munsi
ya 5%.
Urugero: SACCO ifite umutungo bwite ungana na RWF 30,000,00 inafite
ubwizigame bungana na RWF 80,000,000, ntishobora gutanga inguzanyo
haba ku muntu, ikigo cyangwa itsinda irengeje:
SACCOs zitite inguzanyo ziri mu Inguzanyo nini ntarengwa

bukererwe ziri munsi ya 5%
1. Umutungo bwite wose 30,000,000 3,000,000 RWF
* 10%=
2. Ubwizigame buhari 80,000,000 * 2,000,000 RWF, aya niyo
2.5% mafaranga ntarengwa ku
nguzanyo
Tugendeye kuri biriya bipimo bibiri, inguzanyo ntarengwa ku nguzanyo
ku munyamuryango ni 2,000,000 RWF.
SACCOs zitite inguzanyo ziri mu Inguzanyo nini ntarengwa

bukererwe ziri hejuru ya 5%
1. Umutungo bwite wose 30,000,000 1,500,000 RWF
* 5%
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2. Ubwizigame buhari 80,000,000 * 2,000,000 RWF, aya ni yo

2.5% mafaranga ntarengwa ku
nguzanyo
Tugendeye kuri biriya bipimo bibiri bya mabwiriza ya BNR, inguzanyo
ntarengwa ku nguzanyo ku munyamuryango ni 1,500,000 RWF.
Hakurikijwe ingingo ya 61, Iyo ikigo cyimari iciriritse kigeze ku ijanisha
ryimyenda ifite ibirarane ringana na 10% ntikiba cyemerewe gutanga
izindi nguzanyo, ahubwo kigomba gushyira ingufu zose mu kwishyuza
imyenda ifite ibirarane.
SACCO igomba kuzirikana ko kunguzanyo kumushahara, igiteranyo
cyamafaranga avanwa ku mushahara ntigishobora kurenga kimwe cya
gatatu (1/3) cyumushahara wumukozi nkuko bivugwa mu ngingo ya 88
yitegeko rigenga umurimo mu Rwanda no 13/2009.
Ku nguzanyo yIngoboka ku bakozi amafaranga ntarengwa ni 1/3
byumushahara ku kwezi wagaragajwe;
Ku nguzanyo yIngoboka ku bandi, amafaranga ntarengwa ni 75%
byumutungo wagaragajwe yinjiza ku kwezi;
Kunguzanyo kumushahara, amafaranga ntarengwa angana na kimwe
cya gatatu cyumushahara wagaragajwe wumunyamuryago niyo
agomba kujya yishyura ku kwezi;
Ku bundi bwoko bwinguzanyo busigaye, amafaranga ntarengwa azajya
yishyurwa ku kwezi naya akurikira;
Inguzanyo ya 1 niya 2: 25% byamafaranga yinjiza ku kwezi;
Inguzanyo ya 3 niya 4: 30% byamafaranga yinjiza ku kwezi;
Kuva kunguzanyo ya 5: 35% byamafaranga yinjiza ku kwezi.
3.3 Igihe inguzanyo izamara

Nta nguzanyo nimwe ishobora kurenza igihe cyamezi 24. Kunguzanyo
zisaba igihe kirenze, zishobora gutangwa gusa biciye mubufatanye hagati
ya SACCO nikindi kigo gifite ubushobozi bwo kwishingira iyo nguzanyo.
Ubwoko bwinguzanyo Inshuro inguzanyo Igihe ntarengwa

izatangwa
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Inguzanyo Inshuro ya 1 & 2 Amezi 12; inguzanyo

kumushahara, ku mushahara, igihe
ubucuruzi, ubukorikori, ntikirenga igihe
ubwikorezi amaseserano yakazi.
nubwubatsi. Inshuro ya 3 & 4 Amezi 18
Kuva kunshuro ya 5 Amezi 24
Ingoboka kumushahara Inshuro zose Ukwezi 1
Inguzanyo yingoboka Inshuro zose yaba Amezi 3
kubikorera isabwe
Inguzanyo kumanza Inshuro zose yaba Amezi 6
zitandukanye isabwe
zubuzima, uburezi no
ku matsinda
Inguzanyo Inshuro ya 1 & 2 Amezi 6
kumunyamuryango Kuva ku nshuro ya Amezi 12
ufite ubuzima gatozi 3
Inguzanyo ku buhinzi, Inshuro zose Igihembwe cyihinga +
ubworozi no ukwezi 1. Igihe
kubikoresho ntarengwa Amezi 6
byubuhinzi.
Kunguzanyo zubuhinzi SACCO izasaba amakuru muri MINAGRI kugirango

igene igihe buri gihigwa cyerera. Ku inguzanyo yubuhinzi, igihe ntarengwa
cyo kwishyura ni igihe igihingwa kizamara ngo gisarurwe hiyongereyeho
ukwezi kumwe (icyo gihe cyose ntikirenga amezi atandatu). Igihingwa
cyerera igihe kirengeje iki gihe, inguzanyo itangwa gusa kubufatanye
hagati SACCO nibindi bigo byakwishingira iyi nguzanyo.
3.4 Kugena igiciro cyinguzanyo
Muri rusange intego ya SACCO, hashingiwe ku banyamuryango bayo,
igena igiciro cyinguzanyo ititaye kunyungu ivana mubwizigame cyangwa
mubwoko bwinguzanyo bwihariye.SACCO igomba gushyiraho igiciro cyiza
ugereranije nigiciro kiri kwisoko kugirango ibashe gutanga serivisi zinoze
kubayigana muri rusange ndetse no kubanyamurango bayo byumwihariko
(ababitsa nabaguza).

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SACCO ishishikarizwa gushyiraho ijanisha ku nguzanyo itanga ishobora

kugaruza amafaranga ikoresha. Amafaranga yose ikoresha hakubiyemo:
amafaranga yose ikoresha kugirango ikusanye amafaranga, ayo ikoresha
mubikorwa bya buri munsi, iteganyiriza gihombo ku nguzanyo, ninyungu
izayifasha gukomeza kugira umutungo bwite nyakuri ugana nibura na 10%
by umutungo wose wa SACCO [impano, inyungu zitatanzwe mubwasisi,
ninyungu / umutungo wose]. Kugena igiciro cyinguzanyo cyangwa cya
serivisi iyariyo yose bikorwa nyuma yubusesenguzi kandi bikaba
bishingiye ku igenabikorwa.
3.4.1 Kugena ijanisha rikwiriye

Iki gika kiragaragaza uburyo bworoshye bwo gushyiraho ijanisha kunyungu
ku nguzanyo SACCO izakenera. Buri gice muri ubu buryo kirasobanuwe
kuburyo bukurikira:
Ikigereranyo cyinguzanyo zirihanze: Kugereranya inguzanyo ziri
hanze ku gihe runaka amezi cyangwa imyaka mu buryo bworoheje
hafatwa inguzanyo zirihanze muntangiriro zigihe hakongerwaho
inguzanyo ziri hanze mumpera zigihe igiteranyo kikagabanywamo
kabiri. Urugero: (Ukuboza 2012 + Ukuboza 2013)/2 bizatanga
ikigereranyo cyinguzanyo mu mwaka wa 2013.
Uburyo igiciro kigenwa: Ijanisha ryinyungu kumwaka kunguzanyo
rizashingira ku bintu 5, buri kimwe kibazwe ku ijanisha ryikigereranyo
cyinguzanyo ziri hanze:
Amafaranga akoreshwa mu bikorwa bya buri munsi (AE);
Iteganyirizagihombo kunguzanyo (LL);
Amafaranga akoreshwa mu gukusanya amafaranga akoreshwa na SACCO
(CF);
Urwunguko ruva mu ishoramari (II);

Ijanisha ryuryunguko ryifuzwa (K);
Uburyo bwo kubara (Formula):
AE + LL + CF + K - II
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1 - LL
Buri kintu muri ibi bigaragazwa haruguru kigomba kugaragazwa mumibare
yibice: ni ukuvuga, amafaranga akoreshwa mu bikorwa bya buri munsi
angana na 20,000,000 RWF ku kigereranyo cyinguzanyo ziri hanze
zingana na 100,000,000 RWF kizangana na 0.2 kuri AE. Byose bibarwa
mu mafaranga yu rwanda bivuye mu bitabo byimali bya SACCO.
Ijanisha ryamafaranga akoreshwa mu bikorwa bya buri munsi:
Imibare igaragaza ko SACCO kugira ngo ibashe kugabanya amafaranga
ikoresha mubikorwa bya buri munsi kandi ibashe kunguka yaba ikorana
n abanyamuryango nka 6,000. Ni ukuvuga ko SACCO ntoya cyangwa
nshya ishobora kubasha kwicungira inguzanyo ziri hanze igihe ibara
ibikenewe byose mu kugena ijanisha kunyungu. Aya mafaranga
akubiyemo: imishahara nibindi bigenerwa abakozi, ubukode nibindi
bikenerwa bya buri munsi, uretse amafaranga akoreshwa mu ikusanywa
ryamafaranga SACCO ikoresha niteganyiriza gihombo ku nguzanyo.
Iteganyiriza ubwisazure (iteganyiriza amafaranga azakoreshwa mu

gusibura inyubako cyangwa ibikoresho) nayo akubiyemo hano.
Ijanisha kwiteganyiriza gihombo ku nguzanyo: Aya namafaranga
yigihombo ku mwaka giterwa ninguzanyo zitishyurwa. Ijanisha
kwiteganyiriza gihombo kunguzanyo rishobora kuba hasi yijanisha
ryinguzanyo ziri mubukererwe:
Ijanisha kwIteganyiriza gihombo ku nguzanyo bigaragaza amafaranga
yinguzanyo ziba zaravanywe mushusho yumutungo .Naho ijanisha
kunguzanyo ziri mubukererwe zigaragaza inguzanyo zitishyurwa kugihe
ariko zihobora kuzishyurwa.Muguteganya ijanisha kwiteganyirizagihombo
kunguzanyo hazashingirwa kuburyo byari bihagaze mugihe
cyashize.SACCO ifite Iteganyirizagihombo rirenze gatanu kwijana iba
idakora neza.
Ijanisha ku mafaranga azakoreshwa mwikusanya ryamafaranga

SACCO ikoresha:
Mu mwaka umubare ukoreshwa ungana namafaranga SACCO yishyura mu
gukusanya amafaranga ikoresha. Mu guteganya uko aya mafaranga azaba
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angana hashingirwa uko kwisoko bizaba bihagaze uko SACCO izagenda

ikura.
Ku nguzanyo zose kuri SACCO isaba, azakoreshwa ijanisha ku nguzanyo
zabanki zubucuruzi ku basaba inguzanyo ziri murwego rwo hagati;
Ku bwizigame bwakusanyijwe na SACCO, hazakoreshwa ijanisha
kubwizigame rigereranije ryishyurwa kubwizigame bingana kwisoko;
Ku mari shingiro yumunyamuryango, niba ubwasisi bwishyuwe ku
banyamuryango, izabarwa mu mafaranga SACCO yishyura mu
gukusanya amafaranga ikoresha.
Kureba ikiguzi cyose hagomba guteranywa amafaranga yose azakoreshwa
kuri buri rwego. Iki giteranyo kizagabanwa amafaranga yose yinguzanyo
ziri hanze kugirango haboneke amafaranga SACCO yishyura mu gukusanya
amafaranga ikoresha (CF), nkuko bigaragara haruguru.
Ijanisha nyaryo kunyungu ya SACCO: iri janisha rigaragaza
urwunguko nyarwo rwafasha kuziba itakazagaciro kifaranga no kugera
ku gipimo cyemewe kijanisha ku mutungo bwite nyakuri ugereranije
numutungo wose wa SACCO. Igipimo SACCO yiyemeje kugeraho
kigaragaza nijanisha ku kigereranyo cyinguzanyo (Ntabwo hakoreshwa
umutungo bwite cyangwa umutungo wose). Ni ngenzi kongera urwo
rwunguko.
Ijanisha ku rwunguko kwishoramari: ikintu cyanyuma mu kugena
igiciro ku nguzanyo, akurwamo amafaranga aturuka mu mitungo ya
SACCO yindi itari inguzanyo zirihanze.Imwe muri iyo (amafaranga
abitswe mu bindi bigo byimari, namafaranga abitswe ateganwa
nitegeko rya banki nkuru) ashobora kubyara cyangwa kutabyara
inyungu, ibindi (nk icyemezo cyubwizigame) bishobora kubyara
inyungu ifatika. Iyi nyungu igaragazwa mu mibare yibice ugereranije
ninguzanyo ziri hanze, mukubura igiciro cyinguzanyo ibi bivanwamo.

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Ijanisha kunyungu Umwaka

kumwaka (R) Uy'umwaka utaha/Ibitegenywa
% Amafaranga % Amafaranga
Ikigereranyo
cy'inguzanyo ziri hanze
1 (ALP)
Ikigereranyo
2 cy'ubwizigame (ASD)
Amafaranga agenda
kubikorwa bya buri munsi
3 (AE) / ALP
Iteganyiriza gihombo ku
4 nguzanyo (LL) / ALP
Amafaranga atangwa
mugukusanya
amafaranga SACCO
5 ikoresha (CF) / ASD
Ijanisha nyaryo kunyungu
6 (K) / ALP
Ijanisha ku rwunguko
7 kwishoramari (II) / ALP
Uburyo bwo kubara R AE+LL+CF+

ijanisha ku nyungu =K-II R = AE+LL+CF+K-II
1-LL 1-LL
Ijanisha ku nyungu ku mwaka muri SACCO
R =% R=%
Hari ibintu ngenderwaho bigomba kwitabwaho mu kugena ijanisha ku

nyungu. Ibyingenzi ni ibi:
Ikiguzi cyimirimo ikigo cyimari gikora igomba kwishyurwa ninyungu
yavuye muri uwo murimo cyakoze;
Imiterere yisoko ryimari;
Itakaza gaciro kifaranga;
Imiterere ya buri bwoko bwinguzanyo;

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Ikiguzi cyubwizigame;
Iteganyirizagihomba ku nguzanyo ziri mubukererwe.
3.4.1 Ijanisha ku nyungu

Inyungu zibarwa buri kwezi ku ijanisha ku nyungu rigabanuka hakurikijwe
agenda asigara kwishyurwa nayishyuwe buri kwezi. Urugero: Inguzanyo
ku mushahara ya miliyoni imwe (1,000,000) RWF mu gihe cyamezi
atandatu, azajya yishyurwa buri kwezi angana na 178,526 RWF.
Amafaranga yose azajya ashyirwa kumubare munini ukurikiraho

ugabanyika na 5. Urugero 178,526 RWF = 178,530.
3.4.2 Kugena ibyiciro inguzanyo yishyurwamo

Buri nguzanyo yishyurwa kuburyo buri bwishyu bungana buri kwezi. Ubwo
bwishyu buba bugizwe ninyungu nishyingu. Urugero: inguzanyo ku
mushahara yatanzwe kuwa 20 Gashyantare isaba ko ubwishyu bwa mbere
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bukorwa kuwa 20 Werurwe. Ubundi bwishyu bukurikiraho bugenda

butangwa ku italiki isa buri kwezi (kuri 20 za buri kwezi) kugeza inguzanyo
irangiye kwishyurwa.
Iyo umuhinzi ntakandi kazi cyangwa ibindi bikorwa afite bibyara inyungu,
uburyo bwo kwishyura buri kwezi buba bugizwe ninyungu gusa, ishyingu
rikazishyurirwa rimwe ku cyiciro cyanyuma hamwe ninyungu ziba zisigaye
3.5 Amafaranga ajyanye no kwiga, gusura ingwate no gutanga
inguzanyo
Uwasabye inguzanyo wese agomba kwishyura amafaranga yose ajyanye
no kwiga no gutanga inguzanyo. Ayamafaranga ashobora kuba akubiyemo
ikiguzi cyo kwiga dosiye yubusabe, gusura ingwate namasezerano
ajyanye ninguzanyo.
Amafaranga yo kwiga inguzanyo ni 1% byinguzanyo yasabwe.

Umufuragiro ni 1% yinguzanyo yemejwe kandi igomba kwishyurwa
inguzanyo imaze kwemerwa.
Andi mafaranga yandi yishyurwa ku nguzanyo, ashobora kwishyurwa
nusaba inguzanyo hakubiyemo:
Kugena agaciro kingwate;
Amafaranga yose ajyanye no guteganyiriza igihombo;
Ubwishingizi bwingwate, namafaranga atangwa kwa noteri;
Andi amafaranga atangwa muri leta na SACCO mukwandikisha ingwate
no kwishyuza inguzanyo agomba guzubizwa numunyamuryango.
3.6 Ihazabu nibihano

Kugira ngo SACCO ice umuco wo kutubahiriza amasezerano yinguzanyo,
igomba guhana abanyamuryango batayubahiriza, harimo nabatanga
amakuru atariyo.
3.6.1 Ibihano byubukererwe

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Iminsi irindwi (7) nyuma yubukererwe, atangira guhanishwa ihazabu ya 10

% buri kwezi abarwa ku mafaranga ari mubukererwe ukurikije niminsi
yubukererwe. Ibi bigomba kushyirwa mu masezerano yinguzanyo.
Urugero: Ubukererwe ku mafaranga 100,000 RWF asigaye hanze, ihazabu
izaba: Iminsi 15 = (100,000* 10% / 30 (iminsi) * 15 (iminsi) (5,000 RWF).
Ihazabu nibihano bibereyeho guca umuco wo gutinda kwishyura.

Kutishyurwa kugihe, kongera akazi ka SACCO, ningaruka byagira
kubwizigame bwabanyamuryango ba SACCO; ku bwibyo ihazabu
nibihano bigomba kuba bikomeye kandi bikagenda byiyongera uko
umuntu atinda.
3.6.2 Ibihano ku wishyura mbere yigihe cyateganijwe

Inguzanyo zatanzwe na SACCO zishobora kwishyurwa mbere yigihe
cyateganijwe. Iyo bibaye uwasabye inguzanyo azishyura ihazabu ingana
na 50% yinyungu SACCO yariteganije kubona mumafaranga yarasigaye
kwishyura. Ibi byemerewe umuntu wamaze kwishyura nibura kimwe cya
kabiri cyinguzanyo cyose. Ataribyo azishyura amafaranga yose uko
yakabaye ninyungu zose.
3.6.3 Ibihano kuwakoresheje inguzanyo icyo itagenewe

nuwatanze amakuru atari yo
Uwasabye inguzanyo yemera kuyikoresha icyo yayisabiye nkuko
biteganyijwe mu masezerano yinguzanyo. Iyo bitagenze gutyo, asabwa
guhita yishyura amafaranga yose yari asigaje cyangwa ingwate igafatirwa
igihe yandikishijwe muri RDB. Mu gihe byangenze gutyo, uwo
munyamuryango ntiyemererwa inguzanyo mu gihe kingana numwaka
kuva umunsi yishyuriyeho. Ibi bikorwa no ku munyamuryango watanze
amakuru atari yo asaba inguzanyo.
3.6.4 Uko amafaranga yishyuwe agabanywa mu byiciro

byubwishyu igihe hari ubukererwe

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Amafaranga yakiriwe abanza kwishyura:

1) Ihazabu nibihano (iyo bihari);
2) Kwishyura inyungu ku nguzanyo;
3) Hanyuma, hakishyurwa ishyingu.
4.0 GUSABA, KWIGA, NO GUTANGA INGUZANYO MURI SACCO
4.1 Gusaba inguzanyo
Uretse ibisabwa gombwa kuzuzwa nkuko bigaragara muri 2.1 muri iyi
Politiki yinguzanyo, usaba inguzanyo agomba kuzana ifishi isaba
inguzanyo yujujwe iriho numukono hamwe nibi bikurikira:
Umushinga usobanuye kuburyo burambuye ugaragaza uko uzunguka;

Icyangombwa cyumwimerere cyingwate kigaragaza nyiri umutungo
(kumutungo utimukanwa);
Ku ngwate yatijwe, uwayitije/abayitije agomba/bagomba kubyemeza
mu nyandiko, akanayishyiraho/bakanayishyiraho umukono;
Inyandiko yumwishingizi (reba Umugereka 5);
Ishusho yumutungo nishusho yurwunguko nibura byimyaka ibiri
ishize nibyo ateganya kuzageraho mu mwaka ukurikira;
Fotokopi yikarita ndangamuntu yumwishingizi;
Ubwishingizi bwingwate.
4.1.1 Ibisabwa umuntu kugiti cye
Uretse ibisabwa ibyavuzwe hejuru muri 4.1, usaba inguzanyo (umuntu ku
giti cye) agomba gutanga ibyangombwa bikurikira:
Fotokopi yirangamuntu yusaba inguzanyo;
Fotokopi yirangambuntu yuwo bashakanye;
Kungwate yatijwe nyiranyo numugore we bagomba kwandika ibaruwa
yemeza ko umutungo watanzweho ingwate ku nguzanyo;
Icyangombwa cyirangamimerere;
Iyo usaba inguzanyo yashatse, we nuwo bashakanye bagomba
gushyira umukono ku masezerano yinguzanyo;

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Ishusho yumutungo nitubyamutungo, uko amafaranga asohoka nuko

yinjira kubikorwa bakora ndetse no kumuryango byibuze mugihe
cyimbyaka ibiri ndetse no mumwaka umwe ukurikira;
Icyemezo cyumushahara;
Amasezerano yumurimo.
4.1.2 Ibisabwa itsinda

Uretse ibisabwa byavuzwe muri 4.1, itsinda risaba inguzanyo rigomba
gutanga ibyangombwa bikurikira:
Fotokopi zirangamuntu zabagize itsinda;
Amasezerano yubwishingizi magirirane (bigaragara muri
umugereka 5);
Fotokopi yirangamuntu zabishingizi;
Icyangombwa kigaragaza ko iryo tsinda ryiyandikishije ku rwego
rwabigenewe.
4.1.3 Ibisabwa umunyamuryango ufite ubuzima gatozi
Uretse ibyavuzwe muri 4.1, usaba inguzanyo agomba gutanga
ibyangomba bikurikira:
Icyemezo cyubuzima gatozi;
Fotokopi yirangamuntu yumwishingizi.
4.2 Kwiga inguzanyo

4.2.1 Ikiganiro nusaba inguzanyo
Abanyamuryango bose basabye inguzanyo bagomba kugirana ikiganiro
numukozi ushinzwe inguzanyo mu gihe bujuje ibindi byose bisabwa. Iyo
umunyamuryango atazi gusoma no kwandika, ashobora kubaza ibibazo
byose muri icyo kiganiro. Mbere yikiganiro Umukozi ushinzwe inguzanyo
agomba gukora ibi bikurikira:

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Ahitamo ifishi nyayo yo kuzuza hakurikijwe imiterere yinguzanyo

(Inguzanyo kubikorwa bitunguka, Inguzanyo kubikorwa byunguka
hakaba ndetse nindi fishi yiyongera ku nguzanyo zubuhinzi);
Gusuzuma amakuru ari mu ifishi No 1 & 2 (Kunguzanyo kubikorwa
byunguka) yatanzwe nusaba inguzanyo;
Kuzuza ifishi No 3 (Kunguzanyo kubikorwa byunguka): ishusho
yumutungo, itubyamutungo niyuburamutungo nuko amafaranga
yinjira nuko asohoka;
Gukora urutonde rwinyandiko cyangwa amakuru bibura usaba
inguzanyo agomba guha SACCO;
Gusobanurira usaba inguzanyo ibyo asabwa kuzuza ninshingano ze
hakubiyemo ijanisha ku nyungu ningwate isabwa;
Gutegura dosiye no gushyiramo inyandiko zose yakiriye. Hagomba
kubaho dosiye ya buri nguzanyo yasabwe;
Gutegura no gushyira muri dosiye yusaba inguzanyo gahunga yo
kwishyura.
4.2.2 Gusura usaba inguzanyo no guha agaciro ingwate

Umukozi ushinzwe inguzanyo agomba gusura umunyamuryango usaba
inguzanyo akagenzura amakuru yatanzwe mu biganiro bya mbere. Muri
icyo gihe agomba kumenya umutungo nagaciro byusaba inguzanyo
harimo ibyatanzweho ingwate.
Umukozi ushinzwe inguzanyo akora raporo yibyo yabonye mu gihe cyo

gusura (ifishi ya SACCO No 4). Mu gihe umukozi ushinzwe inguzanyo
adafite ubushobozi bwo guha agaciro ingwate abiganira
numucungamutungo. Byibuze abantu babiri bahagarariye SACCO ku
rwego rwumudugudu bashobora gufasha umukozi wa SACCO kugena
agaciro kingwate.
Mu guha agaciro inguzanyo, umukozi ushinzwe inguzanyo agomba kuba
azi gutandukanya agaciro kwisoko ryikintu nagaciro kacyo nyakuri.
Agaciro kwisoko buri gihe karuta agaciro nyakuri. SACCO izafata agaciro
kingwate iramutse igurishijwe.

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Amafaranga Ushinzwe isura Ushinzwe Kwandikisha

yInguzanyo gutanga
Agaciro
1 - Umukozi Umukozi Ku Murenge
1,000,000 ushinzwe ushinzwe
inguzanyo inguzanyo
Kuva Umukozi inzobere RDB
1,000,001 ushinzwe
inguzanyo n
Umucungamutun
go
Ingwate yose SACCO yakiriye ku nguzanyo igomba kuba yemewe mu

mategeko yu Rwanda. Igihe amakuru yose yamaze kuzuzwa ku ifishi
yinguzanyo No 1, 2 na 3 (kureba ku ifishi yinguzanyo ku bikorwa
byunguka). Umukozi ushinzwe inguzanyo azatangira asesengure amakuru
yatanzwe numunyamuryango usaba inguzanyo akoresheje ifishi
zabugenewe. Amakuru ava muri izo fishi niyo agaragaza niba ingaruka ku
nguzanyo zakwemerwa noneho akerekana ibyifuzo ku kanama kabakozi
gashinzwe inguzanyo cyangwa akanama gashinzwe inguzanyo.
4.2.3 Kwiga dosiye isaba inguzanyo hibandwa ku nkingi 5

Idosiye zose zisaba inguzanyo zandikwa mu gitabo cyabigenewe, zikigwa
nUmukozi ushinzwe gutanga inguzanyo, nyuma akabishyikiriza
Umucungamutungo nawe agakora ubusesenguzi bwe. Inguzanyo zujuje
ibisabwa, hasurwa uwasabye inguzanyo, umushinga ningwate zatanzwe,
hagakorwa raporo ku miterere yinguzanyo isabwa. Dosiye iherekejwe niyo
raporo bishyikirizwa Akanama kabakozi nyuma bigashyikirizwa Akanama
kinguzanyo bibaye ngombwa.
Nta cyemezo gishobora gufatwa mu gihe hari amakuru cyangwa inyandiko

bituzuye cyangwa se bibura. Amafaranga atangwa gusa iyo iyo nguzanyo
yemejwe, amakuru ninyandiko zose byabonetse.

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Ifishi isaba inguzanyo ifasha gukusanya amakuru ya ngombwa mu

isesengura ryinguzanyo hashingiwe ku ngingo zigenderwaho zingenzi,
zisobanutse mu micungire myiza yinguzanyo:
1) Imyitwarire;
2) Uko imari shingiro yiyongera;
3) Ubushobozi bwo kwishyura & uko amafaranga yinjira
akanasohoka;
4) Ingwate;
5) Imiterere yumushinga, aho akorera, ubukungu nibindi.
Igipimo cyifashishwa mu gusesengura inguzanyo, kigizwe nibice
bitandukanye bifasha gusesengura ingingo eshanu zimaze kuvugwa
haruguru. Umukozi ushinzwe inguzanyo azacyifashisha ku nguzanyo
zirengeje RWF 250,000.
Inkingi ya 1: Imyitwarire
Inguzanyo zose zigomba gusesengurwa hifashishijwe amakuru atangwa
nusaba inguzanyo. Uko usaba inguzanyo azitwara mugihe kiri imbere
bishobora kugenzurwa hakoreshejwe imico ye (ubushake bwo kwishyura
inguzanyo) no ku buryo yagiye yishyura inguzanyo. Amakuru ku
myishyurire yinguzanyo zafashwe nusaba inguzanyo ni bumwe muburyo
bwingenzi bwafasha mu kumenya niba ashobora kwambura SACCO.
Imyitwarire ni inkingi yingenzi cyane. Uko umunyamuryango afatwa aho
atuye cyangwa aho akorera bifasha mu gusesengura imyitwarire ye.
Nyuma yo kuzuza amakuru ajyanye ningigo ku myitwarire ahabugenewe,
imbonerahamwe ikurikira itanga amanota.

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C 1 - IMYITWARIRE = Amake 60% 91%

A AHO ATUYE 14.4
nahe (O), arakodesha(R), ataha mu
muryango (F), ahandi (N) O 10
igihe amaze atuye aho hantu (mu
mezi) 5 3
B AKAZI 20.0
arikorera (S), akorera abandi (E), nta
kazi agira (N) S 10
igihe amaze muri ako kazi (mu mezi) 24 10
Igihe yamaze mu kazi kabanjirije ako
(mumezi) 12
UBURAMBE MU GUCUNGA
C INGUZANYO 37.0
yagize ubukererwe ku nguzanyo
aheruka gufata Yego (Y), oya (N) Y 7
igihe kirekire yakererewe mu mezi
(munsi y'ukwezi shyiraho 0) 1 10
Uko ahagaze ku bipimo bya : A, B, C,
D, E A 10
Uko abantu bamuzi: neza (g), biri
hagati (a), nabi (pr) G 10
D IMIKORANIRE YE NA SACCO 20.0
Igihe amaze ari
umunyamuryango wa SACCO : hejuru
Yamezi 3. Yego (Y), oya
(N) Y 10
Ubwizigame burahagije: yego (Y),
Oya (N) Y 10
Inkingi ya 2: Uburyo umutungo bwite wagiye wiyongera

Umukozi ushinzwe inguzanyo asuzuma uburyo umutungo bwite wusaba
inguzanyo ugenda wiyongera. Ibi bibarwa hafashwe umutungo bwite
bakagabanya umutungo wose. Umukozi ushinzwe inguzanyo agomba

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kumenya niba umutungo bwite wumunyamuryango waragiye wiyongera,

akamenya niba umunyamuryango abaho mu buzima busumbye
ubushobozi bwe.
Ese umunyamuryango yaba yarashoboye kongera umutungo we
akoresheje inyungu cyangwa yifashisha amadeni? Ikigereranyo
cyamadeni, kigaragazwa numubare wamadeni yose kugabanya
umutungo rusange ntikigomba kurenga 50%, aribyo bivugako umutungo
bwite wumunyamuryango ugomba kungana byibuze na kimwe cya kabiri
cyumutungo rusange we. Nyuma yo kuzuza igenzura rijyanye numutungo
bwite ahabugenewe, imbonera hamwe ikurikira itanga ibisubizo.
C2 - Umutungo bwite = Amake 50% 100%

Umwaka
Ifoto y'umutungo y'umwaka washize n' uyu Uyu mwaka
washize
9,53
A umutungo wose 8,010,000 0,000

2,02
umutungo w'igihe gito 10,000 0,000

Amafaranga ari mu sanduku nari mu 2
bigo by'imari 10,000 0,000

Ishorama 2,00
ri n'ibindi umugereka!C10 0,000

7,51
Umutungo uramba 8,000,000 0,000

1,00
Ubutaka 1,000,000 0,000

5,00
Inzu 5,000,000 0,000

Ibinyabiziga 1,50

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2,000,000 0,000
1
Imigabane ihoraho iri muri SACCO 0,000

2,00
B IMYENDA YOSE 500,000 0,000

imyenda muri SACCO n'ibindi bigo 2,00
by'Imari 500,000 0,000

inguzanyo z'ingoboka
Inzu ziri mu myenda
imyenda
y'ubucur
uzi Umugereka !C20 -
7,
7,510, 530,00
C Umutungo bwite 000 0

D Igipimo 20
igipimo cy'imyenda atarahabwa
y'inguzanyo = imyenda / umutungo wose 21.0% 10

Igipimo cy'imyenda aramutse ahawe
inguzanyo muri SACCO 28.5% 10
Inkingi ya 3: Ubushobozi bwo kwishyura, imyinjirize nimisohokere

yamafaranga
Ubushobozi bwo kwishyura bugizwe nibintu bitatu:

Ubushobozi bwo kwishyura afite uyu munsi: Ni ubushobozi
umunyamuryango agaragaza mukwishyura inguzanyo. SACCO ireba ibyo
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umunyamuryango yinjiza ndetse numuryango we. Kugira amafaranga

yinjira azwi kandi ahoraho byoroshya kwishyura. Kugira hamenyekane
amafaranga usaba inguzanyo yinjiza bisaba gusesengura ituburamutungo
nitubyamutungo rye.
Ubushobozi bwe bwo kuzunguka: Ubu ni ubushobozi
bwumunyamuryango bwo kuzubahiriza gahunda yo kwishyura mu gihe
kizaza. Mu gusesengura ubu bushobozi, SACCO izareba kudahindagurika
kumushinga we mu gihe cyashize no mugihe azaba afite inguzanyo. Ni
ukwita kwishyirwa mu bikorwa byumushinga mu gihe runaka iyo
usesesengura niba atazahemuka.
Imiterere yimari: Ni ukureba ubushobozi umunyamuryango afite bwo
kwishyura imyenda afite hamwe numutungo bwite yamaze gukusanya
cyangwa afite. Mu gusesengura imiterere yimari yumunyamuryango,
SACCO ireba umubare wamafaranga azishyura ugereranjije nibyo yinjiza:
Kunguzanyo zitari izubuhinzi:
Kumukozi uhembwa, amafaranga yishyurwa mubyiciro ntagomba
kurenga 1/3 cyumushahara atahana mu rugo. Bitabaye ibyo inguzanyo
isabwa igomba kugabanywa, agahabwa igiye cyateganijwe na Politiki
yinguzanyo, cyangwa inguzanyo ntayemererwe. Hazibandwa
kumushahara ahembwa (atahana) uhoraho gusa.
Amafaranga yose yo kwishyura inguzanyo ku kwezi ugabanije
nituburamutungo ku kwezi bingana ni ikigereranyo cyubushobozi bwo
kwishyura. Ntikigomba kurenga 33%. Umukozi ushinzwe inguzanyo azaka
usaba inguzanyo kuzana inyandiko zikenewe mu kwiga ku nguzanyo asaba
nkinyandiko yemeza umushahara wamezi atatu (3) aheruka. Urwunguko
umunyamuryango yinjiza niyo nkomoko yizewe yamufasha kwishyura
inguzanyo. Umunyamuryango uterekana urwunguko mu ishusho
yumutungo (Umutungo imyenda = umutungo bwite/igishoro) atakaza
icyizere cyo kwishyura.
Ishusho yumutungo izakoreshwa mukugereranya inguzanyo isabwa

nubushobozi bwusaba inguzanyo. Agaciro kajyanye no gutegura ibice
byose byishusho yumutungo kagomba gutangwa hashingiwe kubiciro byo

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kwisoko) kandi kakemezwa numukozi ushinzwe inguzanyo cyangwa

biherekejwe nibyangombwa bibisobanura.
Uburyo umunyamuryango akoresha amafaranga yinjije ni ikimenyetso
cyiza cyimyitwarire ye mu gukoresha imari. Gusesengura ituburamutungo
nitubyamutungo ryusaba inguzanyo ni ingenzi kugirango umenye
amafaranga asigarana yo kwishyura ibitungurana.
Ishusho yumutungo yusaba inguzanyo iboneka ukora urutonde rwibyo
atunze. Umutungo bwite (igishoro) uboneka iyo umaze kubona no
kwemeza amakuru yimyenda usaba inguzanyo afite. Ishusho yumutungo
ikoreshwa mu kugereranya amafaranga asabwa nkinguzanyo numutungo
bwite (igishoro) wusaba inguzanyo. Agaciro gahabwa ibigize ishusho
yumutungo ni agaciro kisoko kandi kemezwa nushinzwe inguzanyo
cyangwa bikemezwa ninyandiko runaka.
Ku mishinga ibyara inyungu, nubwo bwose iri ari isesengura ryimishinga
ibyara ingungu itagenzurwa na Leta, umukozi ushinzwe inguzanyo agomba
gukora ishusho yumutungo nitubura nitubyamutungo byusaba
inguzanyo. Agomba rero kubaza ibibazo bimufasha gukusanya amakuru
yerekeranye nimari. Umukozi ushinzwe inguzanyo kandi azasaba
nyirumushinga kumuha ibyangombwa bimwe nkinyemezabuguzi, uko
konti ya banki yakoreshejwe, igitabo kibyatumijwe, abamuha ibicuruzwa,
urutonde rwabo yahaye amadeni nibindi.
Ni ingenzi kwerekana ishusho yumutungo ku itariki runaka kandi ukuzuza
ibyinjiye nibyasohotse mu kwezi runaka. Urwunguko ni inkomoko
yamafaranga yizewe agenewe kwishyura imyenda. Gusesengura
ituburamutungo nitubyamutungo ryusaba inguzanyo, ni ingenzi mu
kumenya ayo asigarana yamufasha kwishyura ibitungurana. Isesengura
kandi rigomba kwerekana ituburamutungo nitubyamutungo ryumushinga
mbere (uko umushinga uhagaze) na nyuma yawo. Igihe fatizo ni umwaka.
Amafaranga akoreshwa mu manza zitandukanye zibuzima nayo
akubiyemo. Umushinga ugomba kugaragaza urwunguko.
Inkingi ya gatatu, ubushobozi bwo kwishyura, kugenzura ubushobozi bwo
kwishyura bwusaba inguzanyo ni igice cyingirakamaro cyane murwego
rwo kwiga inguzanyo. Ishusho ikurikira irerekana amanota uko atangwa:
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C3 UBUSHOBOZI BWO KWISHYURA = Amake

100%
50%
Usaba Uwo
inguzan bashaka
A AMAFARANGA YINJIZA BURI KWEZI yo nye
1. umushahara 300,000
2. Imifuragiro
3. Ava mu myuga
4.Urwunguko
w'ubucuruzi umugereka!C23 650,000
5. Inyungu ku ishoramari
6. Amafaranga ava mu gukodesha inzu 50,000
7. Ibindi
Igiteranyo cy'amafaranga yose
1,000,0
yinjiza 1 to 7 =
00
B AMAFARANGA AKORESHWA BURI KWEZI
Ibyibanze 235,00
: 0
150,00
1. Ibiribwa 0 3. Serivisi z'ibanze 25,000
50,0
2. Uburezi 00 4. Ingendo 10,000
Imari 1. Andi
Kugera 100,00 amafaranga 1.
kuri 3: 0 Kugera kuri 3: 50,000
1. SACCOs
& Ibigo
byimali 100,00
biciriritse 0 1. Inzu 30,000
2. Imodoka
2. Banki n'ingendo 10,000

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3. Indi
myenda 3. Ibindi 10,000
Amafaran
ga yose 385,0
Ibitunguranye 10% 423,50
akenerwa 00
0
:
R1. Igipimo cy'imyenda yishyurwa : 20.0 Amezi
Abagize umuryango 4
ayavuzw basket
R2. Amafaranga agenda ku muntu umwe: e st at:
58,750 40,000
C GUSESENGURA UBWISHYU BW'INGUZANYO: 10
R3.
Ayinjira -
Ayakoresh 576,50
a. wa 0 R4. Igipimo (b/a): 16.4%
mukwishyu
rwa ayakorewa / Mbere Nyuma
inguzanyo ayinjira y'inguza y'inguza
b. buri kwezi 94,560 nyo nyo
R5. ibikwiye:
<= 70% 42.4% 51.8%
10 10
Ubushobozi bwo kwishyura bwusaba inguzanyo nimyitwarire ye ningingo

zingenzi zo kugenderaho. Nibyari bikwiye ko hafatwa ingwate ibi bidahari.
Inkingi ya 4: Imiterere yumushinga, aho akorera, ubukungu
nibindi.
Imiterere yumushinga, bijyana naho akorera, ubukungu nibindi bishobora
kugira ingaruka kusaba inguzanyo, ni ibyo byose bidaturutse kusaba
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inguzanyo ariko bimufiteho ingaruka zishingiye ku imibereho cg ku

bukungu uko buhagaze: kuba umushinga wemewe mu rwego
rwamategeko, kuba aho ukorerwa hameze neza nigihe uzashyirwa mu
bikorwa ugereranije nihindagurika ryikirere (urugero, igihe cyimvura).
Umukozi ushinzwe inguzanyo azanononsora igikorwa cyingenzi cyinjiza
amafaranga, arebe uko cyinjiza amafaranga, uko amafaranga yinjira
nuko asohoka (buri munsi ku bamotari, abatunganya imisatsi,
ameresitora, cyangwa agendeye ku masezerano ku bubatsi cyangwa ku
bikorwa bijyanjye nubuhinzi. Nanone,umukozi ushinzwe inguzanyo
agomba gukusanya amakuru yerekeranye nuko isoko rihagaze, ni
ukuvuga niba ryagutse cyangwa ritagutse.
SACCO ntizatanga inguzanyo ku mishinga igitangira, kubera ikizere

nubunararibonye buke kubanyiri umushinga. SACCO izatanga inguzanyo
gusa ku bantu bagaragaza ubunararibonye mumishinga yabo.
Umukozi ushinzwe inguzanyo azasusuma ko inkomoko nyamukuru
yinyungu itajegajega, ukurikije ibicuruzwa kubijyanye namafaranga
yinjira nasohoka kubucuruzi (umunsi ku munsi nko kubatwara moto,
abogosha, amaresitora, cyangwa hakurikije amasezerano kububatsi
kubayafite,ubuhinzi,...). Umukozi ushinzwe inguzanyo kandi azasesengura
uko isoko rihagaze ukirikije abandi bakora ibyo bikorwa.
C4 Imiterere y'umushinga, aho uzakorera. = Amake

66%
65%
A Ahingenzi akura mafaranga 7
Imihindagurikire: iri hejuru (H), iraringaniye (M), iri
hasi (L) m 7
B Ibijyanye n'ubucuruzi 18.6
Imigurishirize: iri hejuru(H), iraringaniye (M), iri hasi (L) m 7
Imyinjirize n'imisohokere y'amafaranga: iri hejuru (E),
iraringaniye (A), iri hasi (P) A 7
Uko isoko rihagaze: Abakeba benshi (S) cyangwa
Abakeba bake (G) S 3

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Inkingi ya 5: Ingwate
Muri rusange buri nguzanyo igomba guherekezwa ningwate ifite byibuze
agaciro ku isoko bingana byibuze na 150% byinguzanyo yishingirwa. Ariko
bigomba kujya mu myumvire ko inguzanyo idatangwa hagendewe ku
ngwate.
Ingwate iba inkomoko yubwishyu iyo nyirayo yananiwe kwishyura ariko
ntibuza ubukererwe mukwishyura. Nyiringwate azagerageza kubahiriza
amasezerano yinguzanyo ngo adatakaza ingwate ye bitewe no kutishyura.
SACCO igomba kugira uburenganzira ihabwa namategeko, bigaragarira
mu masezerano baba bagiranye nusaba inguzanyo (hagendewe ku
mabwiriza ya RDB) atanga uburenganzira ku ngwate yakoreshwa
mukwishyura inguzanyo.
Kugirango hacungwe kuburyo bufatika ubwizigame bwabanyamuryango
kandi hagabanywe ibihombo bishoboka, muri rusange nguzanyo itanzwe
igomba guherekezwa ningwate ifatika ifite agaciro gafatika kandi ishobora
kugurishwa ikaba yakwishyura inguzanyo yose, inyungu, ubwishyu
bwimirimo yose na serivisi zatanzwe mukwishyuza iyo nguzanyo.
Kubwibyo, agaciro kingwate kagomba kuba kangana nibura na 150%
yinguzanyo itanzwe.
4.2.4 Uburyo bwihariye bwo kwiga inguzanyo hashingiwe ku

ngwate
SACCO ishobora guhitamo mu buryo bwinshi bwingwate. Iki ni ikibazo cyo
kumenya guhitamo ingwate ishobora kubyazwa vuba kandi byoroshye
ubwishyu ishyirwa mu bikorwa ridahenze. Ikindi kandi hagendewe
kumiterere yabanyamuryango, byaba byiza guhitamo ingwate ziri mu
mpapuro zagaciro no ku bwizigame.
Ubwizigame ngwate
Ubu nubwizigame bwumwihariko buzaguma muri SACCO mugihe cyose
inguzanyo izaba itarishyurwa. Ubwizigame ngwate buba buri kuri konti
yumunyamuryango ntibuvanwa ku nguzanyo yahawe. SACCO izatanga
inyungu ku bwizigame ngwate hagendewe kuri Politiki yo Kuzigama.

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Namara kwishyura inguzanyo, uwahawe inguzanyo azasubizwa

ubwizigame ngwate yiyongereho inyungu zabwo.
SACCO igomba kugenzura ko ubwo bwizigame budakorwaho mbere yuko
inguzanyo itararangira kwishyurwa. Igihe inguzanyo itishyuwe, gufatira
ubu bwizigame biroroshye, birihuta kandi ntakiguzi.
Uko ubwizigame ngwate bugenwa :
Kugena ubwizigame ngwate bigendera ku bwoko bwinguzanyo ninshuro
umunyamuryango amaze gufata inguzanyo. Uretse inguzanyo kumushahara
ningoboka kumushahara, izindi nguzanyo zose hagomba kubaho ubwizigame
ngwate.
Imbonerahamwe ikurikira igaragaza uko ubwizigame ngwate

bugenwa:
# Ubwoko bwinguzanyo Ubwizigame

ngwate
1. Ingoboka:
1. Ingoboka kumushahara: 0%
1
1. Ingoboka kubandi
2
Inguzanyo ya 1 niya 2: 15%
byinguzanyo
byinguzanyo
Inguzanyo ya 5 nizindi zizakurikira: 5% byinguzanyo
2. Inguzanyo kumushahara: 0%
3. Ubucuruzi, Ubwikorezi, Ubukorikori,
Ubwubatsi; Ubuvuzi, Uburezi,
Umunyamuryango ufite ubuzima
gatozi no ku matsinda
byinguzanyo
byinguzanyo
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Inguzanyo ya 5 nizindi 10%

zizakurikiraho: byinguzanyo
4. Inguzanyo kumanza zitandukanye
ninguzanyo zubuhinzi, ubworozi
nibikoresho bikoreshwamo
byinguzanyo
byinguzanyo
Inguzanyo ya 5 nizindi 15%
zizakurikiraho: byinguzanyo
Ubwishingizi bwubuzima
Ubwishingizi ku buzima nayo ni bumwe mu buryo bwo kwirinda ibihombo.
Ubwishingizi kubuzima bugomba gusabwa kunguzanyo iyo ariyo yose
yatanzwe uretse inguzanyo yingoboka. Mugihe umunyamuryango yitabye
Imana, Ikigo cyUbwishingizi kizishyura SACCO umwenda uzaba usigaye.
Amasezerano nUmwishingizi
Amasezerano numwishingizi ni amasezerano umuntu yemera kwishingira
umuntu wafashe inguzanyo muri SACCO, ko azishyura mugihe uwo
yishingiye aramutse atishyuye. Ni amasezerano yemeza ko azakora ibiri
mu masezerano mu gihe uwahawe inguzanyo atishyuye inguzanyo.
Ubushobozi bwo kwishyura bwumwishingizi bugomba kwitabwaho. Byaba
byiza Umwishingizi abaye ari umunyamuryango wa SACCO. Agomba kandi
kuba yemerewe namategeko gushyira umukono ku masezerano anafite
umutungo uhagije wakwishyura inguzanyo yishingiwe. Agomba kubishyira
mu nyandiko (Umugereka Ubwishingizi magirirane) ko yishingiye
uwahawe inguzanyo (amasezerano agaragara ku mugereka wa 5) igihe
atashoboye kwishyura.
Abantu barenze umwe bashobora kwishingira umuntu kunguzanyo imwe,
icyo gihe buri wese azaryozwa umubare wamafaranga yishingiye
kunguzanyo. Ni ngombwa ko hagati yusaba inguzanyo numwishingizi
haba hari aho bahuriye haba mu bucuruzi, mu muryango cyangwa ahandi.
SACCO ntizemera umwishingizi mugihe cyose hadasobanutse neza niba
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hari ikibahuza. Ku munyamushahara, amafaranga azajya yishingira buri

kwezi wongeyeho imyenda ye, ntibigomba kurenga kimwe cya gatatu (1/3)
cyumutungo yinjiza ku kwezi.
Kunguzanyo zubucuruzi, niba nyiri ubucuruzi ari we mwishingizi,

amategeko ya SACCO ajyanye no gutanga inguzanyo azakurikizwa.
Umukozi ushinzwe inguzanyo, Akanama kabakozi gashinzwe gutanga

inguzanyo, nakanama gashinzwe inguzanyo bagomba kwiga kuburyo
umwishingizi ahagaze mu buryo bwimari kugira ngo hamenyekane ko
azabasha kwishyura mugihe uwo yishingiye atishyuye. Hakazasuzumwa
umutungo we, imari shingiro ye, nimyitwarire ye.
Gusuzuma umwimerere no kwemeza inyandiko zifashishwa ni ngombwa.
Kopi yirangamuntu yumwishingizi igomba kuboneka nicyemezo
cyumushahara ahembwa cyemejwe gutangwa igihe ari ngombwa. Mugihe
habayeho kutishyura, SACCO izahamagara umwishingizi abe ariwe
wishyura mu mwanya wuwari warasabye inguzanyo. Mu bisanzwe, nta
ngorane zagombye kuba mu kwishyuza, kuko ubushobozi bwo kwishyura
bwumwishingizi buba bwaragaragajwe mbere yo gutanga inguzanyo.
Abishingizi ningwate byose byifashishwa mugushingana inguzanyo.
Umwishingizi/Abishingizi bazakenerwa ku nguzanyo zifite ingwate

idahagije ugeranije ninguzanyo isabwa.
Ingwate yumutungo
Ingwate yumutungo ni inyandiko igaragaza ko uwasabye inguzanyo
yemera gutanga umutungo we akawuha SACCO mu gihe atabashije
kwishyura ukavamo ubwishyu. Usaba inguzanyo akomeza kuba
nyirumutungo, akomeza kuwukoresha ndetse akanawubyaza umusaruro.
Igihe habayeho kutishyura, SACCO ifatira wa mutungo kugirango
ugurishwe uvemo ubwishyu.
Gutanga umutungo ho ingwate hari ibikurikizwa nko kuyandikisha kandi
bikaba bisaba no kugira amafaranga yishyurwa ajyanye nabyo. Ubu buryo
bugabanya ingaruka zo kutishyura kuko abantu baba batinya kuba

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batakaza umutungo wabo bishobora kuba byatera ingaruka mbi ku

mikorere yabo.
Igikoresho gitanzweho ingwate kigombwa kwandikishwa muri RDB. SACCO
igomba kumenya ko igihe cyateganijwe cyo kwandikisha ingwate
cyubahirijwe. Hagomba gukorwa urutonde rwimitungo bwite, imiterere
yayo nagaciro kayo bibaye ngombwa ko ikoreshwa mu kwishyura.
Kwandikisha ingwate bikorwa na SACCO.
Inyemeza bwishyu Ibinyabiziga nibindi bikoresho

Hagomba kuzirikanwa ko Inyemeza bwishyu ari inyandiko zemewe
namategeko kandi hakagenzurwa umwimerere wazo, ibi bikaba bisaba ko
hasuzumwa niba zuzuye kandi zanditswe neza. Ibigombwa gukurikizwa mu
kugenzura Inyemeza bwishyu:
1) SACCO igomba kugenzura ko utanga ingwate, ko ariye koko kandi ko
ntahandi yaba yarayitanzeho ingwate;
2) Gufata umwanzuro ku gaciro kazemerwa. Ni byiza ko hifashishwa
itangagaciro ryigenga niba ingwate yatanzweho atari nshya;
3) Usaba inguzanyo agomba kuzuza ifishi yInyemeza bwishyu
akanashyiraho umukono aho yuzuza ibijyanjye na nomero yicyiciro,
nomero yubwoko, aho cyakorewe, nomero cyanditsweho, nikindi cyose
kiyiranga. Iyi nyandiko igomba gushyirwawo umukono nundi mugabo.
Iyo ari ikinyabiziga cyatanzweho ingwate hazasabwa ibi bikurikira:
Kwemeza agaciro kikinyabiziga bikorwa na SACCO;
Inyemeza buguzi agomba kuba ari iyicyo kinyabiziga;
Ikinyabiziga kigomba kuba cyishinganye mugiye cyose
cyinguzanyo Ikiguzi cyubwishingizi cyishyurwa binyuze muri
SACCO;
Kumodoka, Amafaranga atarenze 60% byagaciro kayo azemerwa
nkingwate. Icyemezo kivuye mubuyobozi bwimisoro namahoro
cyemeza ko uwo mutungo nta birarane byimisoro waba ufite.

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Icyemezo cyumutungo utimukanwa

Icyemezo cyubutaka cyeweme nitegeko ryubutaka gishobora kwemerwa
nkingwate. Niba icyemezo cyubutaka nacyo cyafashwe nkingwate
hasabwa ibi bikurikirwa:
1. Icyemezo kigomba kuba ari icyumwimerere kandi, ingwate
yarandinswe muri RDB;
2. Icyemezo cyumutungo kigomba kuzanwa kigasuzumwa kandi
kikabikwa muri SACCO kugeza igihe inguzanyo izishyurirwa;
3. Icyemezo kivuye mubuyobozi bwimisoro namahoro cyemeza ko
uwo mutungo nta birarane byimisoro waba ufite;
4. Niba bigaragara ku cyemezo cyumutungo kusangiwe nabantu
barenze umwe, SACCO igomba gusaba icyemezo kiriho umukono
wundi cyangwa abandi bose baba bawusangiye.
Izindi ngwate
Ku nguzanyo zubuhinzi: Ingwate kumyaka itarasarurwa niri mububiko
itarajya kwisoko ibi nuburyo bufasha usaba inguzanyo gutegereza ko
ibiciro kwisoko bya zamuka bifasha SACCO gukurikirana Umusaruro
wubuhinzi.
Ibisabwa nkingwate ku nguzanyo
Buri nguzanyo itanzwe muri SACCO igomba kuba ifite ingwate iyiherekeje
yatanzwe:
Ubwoko Ingwate
bwinguzanyo
1. Ingoboka:
1. Kubakozi: Umushahara uca muri SACCO
1
1. Kubandi: Umwishingizi/Abishingizi cyangwa
2 izindi ngwate.
2. Inguzanyo Umushahara uca muri SACCO +
kumushahara: Umwishingizi/Abishingizi
3. Inguzanyo Ubwizigame ngwate +
kubucuruzi: Umwishingizi/Abishingizi +

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icyemezo cyumwimerere
cyumutungo utimukanwa
kubwikorezi: Umwishingizi/Abishingizi +
kubukorikori: Umwishingizi/Abishingizi +
kubwubatsi: Umwishingizi/Abishingizi +
kuburezi: Umwishingizi/Abishingizi +
kubuvuzi: Umwishingizi/Abishingizi +
9. Inguzanyo ijyanye Ubwizigame ngwate +
nimanza Umwishingizi/Abishingizi +
zitandukanye icyemezo cyumwimerere
zubuzima: cyumutungo utimukanwa
10 Inguzanyo ku Ubwizigame ngwate +
. matsinda: Umwishingizi/Abishingizi +
11 Inguzanyo ku Ubwizigame ngwate +
. munyamuryango Umwishingizi/Abishingizi +
ufite ubuzima icyemezo cyumwimerere
gatozi: cyumutungo utimukanwa

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12 Inguzanyo Ubwizigame ngwate +

. zubuhinzi Umwishingizi/Abishingizi +
(Umusaruro): icyemezo cyumwimerere
. zubworozi: Umwishingizi/Abishingizi +
. zibikoresho Umwishingizi/Abishingizi +
byubuhinzi): icyemezo cyumwimerere
Guha agaciro ingwate bigendeye ku bwoko bwinguzanyo:
Ku cyemezo cyubwishingizi buri muri SACCO: 100% byagaciro

kagaragara ku cyemezo;
Ku bishingizi: Ubushobozi bwa buri kwezi (35 ku mafaranga asigaranga
nyuma yo kwishyura inyenda nibindi) * igihe inguzanyo izamara;
Kumutungo wimukanwa: 60% agaciro ko ku isoko;
Ibyangombwa byumutungu utimukanwa: (ubutaka, inyubako ...) 70%
byigiciro cyo ku isoko.
Mu bisobanuro byisumbuyeho wakwifashisha ibisobanuro biri mu gipimo.
C5 - INGWATE = Amake 65% 72%

A Abishingizi 25
Umwishingizi wa 1: afite inguzanyo N 10
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muri SACCO
Y/N
amafaranga
Umugereka: yinjiza
Umwishingizi D29 asigarana 185,496 5
afitiye
inguzanyo
Umwishingizi wa 2: SACCO Y/N Y 0
amafaranga
UmugerekUmwishin yinjiza
gizi asigarana 230,500 10
B Ingwate 17
Kuyigeraho : biroroshye(E),
biragereranyije (M), birakomeye (D) M 5
Agaciro kayo ku isoko: hejuru (H),

karinganiye (M), hasi(L), ntako (N) H 10
Isesengura ry'ingwate:
Nyuma yo gukora ubusesenguzi bwavuzwe haruguru igendeye ku nkingi

eshanu, umukozi ushinzwe inguzanyo agaragaza icyemezo kijyanye
ninguzanyo akagishyikiriza umucungamutungo.
Amanota ya nyuma ajyanyje nisesengura agaragazwa mu buryo

bukurikira:
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AMANOTA YA NYUMA, URWEGO RWINGARUKA & ICYEMEZO CYA

NYUMA
Amanota ya nyuma Urwego Icyemezo

rwingaruka cyUmukozi
ushinzwe inguzanyo
94.3% ZIRURASANZWE
Ingaruka zishoboka
zizitabwaho
Aremerewe
Arangiwe
Isoko ryaragutse Gusubirwamo
Ibisobanuro
Inkingi ya 1: Iri hasi kuberako uwagurijwe yagize ibirarane ku nguzanyo
aheruka, bindi ni byiza
Inkingi ya 2:Imari shingiro, urugero rwimyenda rwacungwa, niba
ubucuruzi bugenze neza
Inkingi ya 3:Ubushobozi bwo kwishyura ikeneye amafaranga yuwo
bashakanye
Inkingi ya 4:Ntizoroshye kubera imiterere yisoko
Inkingi ya 5: Ingwate ni nto ariko SACCO ifite icyangombwa
cyumwimerere
Amazina yumukozi ushinzwe inguzanyo
Umukono :
AMANOTA YA NYUMA, URWEGO RWINGARUKA & ICYEMEZO CYA
NYUMA
1. Igice cya nyuma cyerekana amanota, urugero rwingaruka nicyemezo
cyushinzwe inguzanyo
2. Amatota ya nyuma: munsi ya 70%, ibipimo byerekana ko ingaruka ku
nguzanyo ziri hejuru
3. Ibisobanuro, umukozi ushinzwe inguzanyo atanga ibisobanuro kuri buri
nkingi

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4.2.5 Gusesengura inguzanyo zubuhinzi

Amafaranga ntarengwa ashobora guhabwa usaba inguzanyo
hazashingirwa ku bintu bibiri:
Amafaranga akenewe kugira ngo hagurwe ibikenewe kugira ngo
atangize umushinga;
Amafaranga ntarengwa hashingiwe kumusaruro atanga, urugero
ijanisha ryumusaruro yiringiye kuzabona (umusaruro ushobora kujya
kwisoko).
Ni ingenzi cyane gutandukanya hano umusaruro wose uteganyijwe

numusaruro uteganyijwe kujya ku isoko. Umusaruro wose yiringiye
kuzabona: Nukuvuga agaciro kumusaruro wose ateganya kuzavana
mubuhinzi. Hakubiyemo agaciro kwisoko kumusaruro azakoresha mu
muryango cyangwa ku giti cye.
Umusaruro wose uzashyirwa kw isoko: Ni ukuvuga agaciro kumusaruro
wose ateganya kuzavana mubuhinzi uvanyemo agaciro ateganya
kuzakoresha we numuryango we. SACCO izibanda gusa kumusaruro wose
uzashyirwa kw isoko ariho izahera isuzuma ubusabe bw inguzanyo.
Kugira ngo hagenwe Umusaruro wose uzashyirwa kwisoko, SACCO igomba
kwibanda kuri ibi bikurikira:
Ubwoko bwumusaruro;
Ubuso (muri hegitari cyangwa ibindi) usaba inguzanyo agambiriye
cyangwa ashobora guhinga;
Umusaruro ateganya (urugero: Ibilo cyangwa toni kuri hegitari);
Igiciro ateganya ku isoko cyangwa azagurishaho (Amafaranga ku kilo);
Aho agarukira kugira ngo adahomba;
Amafaranga yose ateganya kwinjiza;
Agaciro kibyo azakoresha numuryango we;
Amafaranga azakoreshwa (urugero: abantu azakoresha);
Umusaruro uzagurishwa;
Ibijyanjye ninguzanyo.

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SACCO izakoresha imbonerahamwe ikurikira mu gusesengura idosiye isaba

inguzanyo yubuhinzi:
Ubushobozi bwo guhinga no gusarura
Ubwoko Ubutaka Umusarur Igici Aho RWF
bwigihing buhingw o ro agaruk ateganyijwe
wa a uteganyij ira kwinjira
we kugira (ituburamutun
ngo go)
adaho
mba
1 Umuceri 250
toni 2
udatonow 1 ha RWF 75% 750,000
kuri Ha
e / Kg
2 = RWF ateganyijwe kwinjira 750,000
3 - Ibyo umuhinzi akeneye ku giti ke - 100,000
4 - Ikiguzi cyo guhinga - 125,000
5 = Umusaruro umuhinzi ateganya kugurisha 525,000
6 Inguzanyo ikenewe 40%
7 = Inguzanyo nini ishoboka hashingiwe ku
210,000
bushobozi bwo guhinga
8 Agaciro kibikenewe mu guhinga 150,000
9 = Inguzanyo nini SACCO ishobora gutanga 150,000
Urugero: umunyamuryango ushaka guhinga umuceri, afite ubutaka bwa
hegitari 1, ateganya umusaruro wa toni 2 kuri hegitari. Igiciro ateganya
kugurishaho umuceri udatoneye ni 250 FRW kuri kilogarama. Umukozi
ushinzwe inguzanyo azuzuza umurongo #1 mu mbonerahamwe ku buryo
bukurikira:
Ibisobanuro birambuye: hegitari 1 * 2,000/ha * 250 Frw ku kilo * 75% =
750,000 FRW (umurongo 3). Iyo hari ikindi gihingwa, huzuzwa umurongo
wa 2. Icyitonderwa ni uko Amafaraga asigara nyuma yo kwishyura ibintu
byose bikenewe ari 75% cwangwa munsi ukurikije amabwiriza ya SACCO.
Amafaraga asigara nyuma yo kwishyura ibintu byose bikenewe ntishobora
na rimwe kurenga 75%.

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Urugero: Ubwo umukozi ushinzwe inguzanyo asesenguraga inguzanyo

yasanze usaba afite umuryango wabantu batanu. Nuko ku murongo wa 4,
ateganya ko ibilo 400 byumuceri bizatunga umuryango wusaba
inguzanyo. Umukozi ushinzwe inguzanyo yuzuza umurongo wa 4 ku buryo
bukurikira: ibiro 400 * 250 FRW ku Kilo = 100,000 FRW
Urugero: ku murongo wa 5, asanga namara kugurisha umusaruro, usaba

inguzanyo azishyura abakozi, nuko ateganya 125,000 FRW nkimishahara
ikenewe. Nuko yuzuza imbonerahamwe, umurongo wa 6, ku buryo
bukurikira: 750,000 FRW ukuyemo 100,000 ukuyemo 125,000 FRW =
525,000 FRW = Agaciro kumusaruro uzagurishwa.
Umurongo wa 7: Mu gusoza, umukozi ushinzwe inguzanyo akeneye
kumenya inguzanyo azahabwa. Inguzanyo izakoreshwa ku gaciro
kumusaruro uteganyijwe kugurishwa ni 40%.
Umubare munini winguzanyo ugomba kuba umubare wamafaranga muto

twabonye hashingiwe ku bushobozi bwo gusarura ku murongo wa 8,
amafaranga akenewe kugura ibikenewe mu buhinzi ku murongo wa 9.
Urugero: Niba usaba inguzanyo akeneye RWF 150,000 kugirango agure
ibikenewe mu buhinzi (ifumbire nimbuto), amafaranga menshi SACCO
ishobora kumuha ni RWF 150,000. Niba usaba inguzanyo akeneye RWF
250,000 kugirango agure ibikenewe mu buhinzi, amafaranga menshi
SACCO ishobora kumuha ni RWF 150,000. SACCO igomba kubahiriza
umusaruro ntarengwa igendeye kumabwriza ya MINAGRI kugira ngo igene
amafaranga ntarengwa izamuha.
Ifatizo ni igihembwe kimwe cyihinga. Umukozi ushinzwe inguzanyo
agomba, byumwihariko kureba amafaranga yinjira (ibyagurishijwe, agaciro
kwisoko) namafaranga azakenerwa ngo ibikorwa bigerweho (ibikoresho,
abakozi nibindi). Inguzanyo izatangwa kubuhinzi ntigomba kurenga 40%
byagaciro kumusaruro uteganijwe gushyirwa kwisoko.
5.0 AMAHAME NGENDERWAHO MU KWEMEZA INGUZANYO

5.1 Igihe kwiga inguzanyo bimara

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Igihe ntarengwa buri nguzanyo igomba kumara isesengurwa kuva igihe

yatanze amakuru yose akenewe kuri buri nguzanyo ni:
No Ubwoko bwinguzanyo Igihe ntarengwa mu

gusesengura
1 Inguzanyo kumushahara Iminsi 10
2 Inguzanyo ku ngoboka Iminsi 5
3 Inguzanyo zindi zisigaye Iminsi 15
Amabwiriza nibikorwa bikurikira biha umurongo ngenderwaho akanama
kabakozi gashinzwe inguzanyo ndetse nakanama gashinzwe inguzanyo
mugufata ibyemezo no gutanga ubujyanama.
Amahame yibanze mu gutanga inguzanyo muri SACCO

Inguzanyo ya mbere ihawe uwuyisaba igomba gushingira ku mafaranga
ntarengwa, SACCO ifite ubushake bwo kuba yakwishingira igihombo ku
munyamuryango mushya ariko bitavuze ko yamuha amafaranga yose
yifuza.
Birabujijwe gutanga inguzanyo aho amafaranga atajyanjye nubushobozi
bwuyaka cyangwa se arenze amabwiriza nyunganirategeko ya Banki
nkuru yIgihugu (BNR). Niba umuntu asabye inguzanyo SACCO igasuzuma
igasanga inguzanyo yasabye idahwanye nubushobozi bwe asabwe
gusubirano umushinga agakora umushinga ujyanye nubushobozi bwe.
Ihame ryo kutihangana na gato rigomba gukurikizwa mu bukererwe

bwose. Inguzanyo iri mubukererwe isaba kwitwararika kandi itwara
umwanya abakozi nabayobozi ba SACCO. Inguzanyo iri mu bukererwe
ntacyo yungura. Uburyo bwose bugomba gukoreshwa kugira ngo hatabaho
ubukererwe, bigomba guhera mu isesengura rya dosiye yusaba inguzanyo
no mugutanga amafaranga, bigakomeza no mugukurikirana inguzanyo
yatanzwe. Iyo habayeho gushidikanya, ntugatange inguzanyo.
5.2 Kwirinda igihombo mumicungire yinguzanyo

Intego yimicungire yinguzanyo hirindwa icyateza cyose igihombo mbere
na mbere ni ukubungabunga imari shingiro nubwizigame
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bwabanyamuryango hanarebwa uburyo habyazwa inyungu nyinshi

ishoboka umutungo nimari shingiro. Urugero: kwitwararika kugira ngo
hatabaho igihombo gito gishoboka ugereranije ninyungu.
Mbere yo kohereza dosiye isaba inguzanyo mu kanama gashinzwe

inguzanyo, umukozi ushinzwe inguzanyo numucungamutungo bagomba
kureba ibipimo bikurikira, kugira ngo harebwe ko amafaranga yasabwe ari
mu mu murungo wamabwiriza na politiki yinguzanyo.
Ibipimo bikurikira bigomba kwitabwaho:
1. Igipimo cyinguzanyo mu bwoko butandukanye bwazo;

2. Amafaranga yinguzanyo ntarengwa;
3. Igipimo cyinguzanyo ku bakozi, abayobozi batowe muri SACCO nabo
bafitanye isano;
4. Inyungu ku nguzanyo ku bakozi ninzego ari imwe niyabandi
banyamuryango;
5. Inguzanyo ziri mu bukererwe.
5.3 Kwirinda gutanga inguzanyo nyinshi zubwoko bumwe

Ningenzi ko SACCO igira inguzanyo zubwoko butandukanye kugira ngo
ingorane zishobora kuvuka zisaraganywe mubwoko butandukanye
bwinguzanyo.
Nta bwoko bumwe bwinguzanyo bushobora kujya hejuru ya 40%
byinguzanyo zose zatanzwe, nta bwoko bubiri bwinguzanyo bugomba
kurenga 60% byinguzanyo zose, inguzanyo kubikorwa bitabyara inyungu
ntizigomba kurenga 10% byinguzanyo zose.
5.4 Amafaranga ntarengwa agomba kuba munguzanyo

zitarishyurwa
Hashingiwe ku (ngingo ya 61 yitegeko rya BNR no 02/2009), amafaranga
ntarengwa asigaye kwishyurwa ku nguzanyo muri SACCO ntagomba
kurenga 80% byamafaranga yose akoreshwa na SACCO.
5.5 Inguzanyo kubagize inzego nabakozi ba SACCO

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Hashingiwe ku ngingo ya 57 yIbwiriza no 02/2009 ryerekeye

imitunganyirize yimikorere yibigo byimari iciriritse rya BNR, SACCO
igomba kuzirikana ko inguzanyo ku bakozi nabayobozi nabo bafitanye
amasano ya hafi bayo zitagomba kurenga 20% byumutungo bwite wayo.
Ingingo ya 40: Ikigo cyimari iciriritse, ishyirahamwe cyangwa
impuzamashyirahamwe ntibishobora gutanga inguzanyo ku bayobozi ba
byo cyangwa se ku bantu bafitanye aho bahuriye nabayobozi cyangwa
abakozi ba byo ku buryo bugirira inyungu ababisabye kurusha abandi
batari muri izo nzego. Ikindi, Itegeko rigenga ama Koperative rivuga ko
abanyamuryango bose bangana.
Kubwibyo, nta janisha ryihariye kunyungu rizagenerwa abayobozi
nabakozi ba SACCO cyangwa se abo bafitanye amasano. Bishingiye ku
ngingo ya 37 na 42 byIbwiriza no 02/2009 rya BNR, kugira ngo hatabaho
kugongana kwinyungu bwite ninyungu zikigo, inguzanyo zose ku bakozi
zizemezwa nInama yinguzanyo naho inguzanyo zose zabagize Inama
yinguzanyo zizemezwa nInama yubuyobozi.
Inguzanyo ku bayobozi nabakozi ba SACCO zigomba kwemezwa na nibura

kimwe cya kabiri cyabagize akanama kihariye nkuko bigaragara mu
imbonerahamwe ikurikira:
Usaba Amafaranga
Urwego Umuyobozi
inguzanyo ntarengwa
Akanama
kabakozi Kugeza ku RWF
Umunyamuryan Umucunga
gashinzwe 100,000 ku
go usanzwe mutungo
inguzanyo nguzanyo
Umuyobozi
Umunyamuryan Inama winama Hejuru ya
go usanzwe yinguzanyo yinguzany RWF 100,000
o

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Abakozi ba Inama nyobozi

Umuyobozi
SACCO nabo nInama Inguzanyo zose
wa nyobozi
bafitanye isano yinguzanyo
Inama
Umuyobozi
ngenzuzi,
Inama winama Amafaranga
nInama
yinguzanyo yinguzany ayariyo yose
nyobozi nabo
o
bafitanye isano
Umuyobozi
Abagize Inama Amafaranga
Inama nyobozi wInama
yinguzanyo ayariyo yose
nyobozi
Icyitonderwa: abo bafitanye isano bagizwe na: uwo bashakanye,

umwana, ababyeyi numuryango wa hafi.
Nkuko byavuzwe haruguru nta muyobozi cyangwa umukozi wemerewe
kujya munama yiga kunguzanyo yasabye, ntaho agomba guhurira nikintu
cyose kirebana niyo nguzanyo, ibi kandi bikareba inguzanyo zabo
bafitanye isano.
Konti zabakozi nabayobozi zigomba kungezurwa mu buryo buhoraho
ninama ngezuzi cyangwa Umungezuzi wumutungo. Umukozi cyangwa
umuyobozi ntashobora gufata icyemezo gituma abona inguzanyo cyangwa
uwo bafitanye isano.
Inama nyobozi izajya ibona raporo buri kwezi ku binjyanye ninguzanyo
kurizi konti.
Ibigomba kugaragara muri izi raporo nibi bikurikira:

Amatariki inguzanyo yagiye yishyurwa;
Amatariki yo kwishyurwa yagiye ahindurwa;
Ihinduka yijanisha kunyugu;
Ihinduka ryamasezerano.

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Dosiye zose zabayobozi nabakozi zigomba kubikwa numucungamutungo

gusa aho zitandukanye nizabandi banyamuryango kandi ahantu
hafunzwe. Ibi bikoroshya igenzura yizo dosiye.
Birabujijwe ko abakozi ba SACCO bajya mu bukererwe. Ubwishyu bwabo

buzajya bukatwa ku mushahara. Mu gihe umukozi wa SACCO akerewe
kwishyura, adatanze impamvu mu nyandiko kandi zizweho zikemerwa
ninama yubuyozi ashobora gubihanirwa.
5.6 Inguzanyo ziri mu bukerwe kuImiterere yumutungo

Kumenya kugabanya ikintu cyose cyateza igihombo ni imwe mu ntego
nyamukuru za SACCO. Igipimo cyinguzanyo ziri mu bibazo gifasha abakozi
kumenya uko ikigo gihagaze kubijyanye ninguzanyo zitishyurwa neza no
gusuzuma icyizere cyo kugaruza no gukurikirana mu buryo bufatika
inguzanyo ziri mu bukererwe.
Igipimo cyinguzanyo ziri mu bibazo kiboneka bafashe inguzanyo zose ziri

mukererwe bagabanije inguzanyo zose zisigaye kwishyurwa:
Igipimo cyinguzanyo ziri mu bukerwe (%) =
Inguzanyo zose ziri mu bukererwe x 100

Inguzanyo zose zisigaye kwishyurwa
Kugira ngo haboneke iki gipimo hakoreshwa amafaranga yose yinguzanyo

ziri mu bukererwe ntihakoreshwa gusa igice (agomba kwishyurwa)
cyinguzanyo ziri mu bukererwe. Kubara gutya bishingiye ku mpamvu yuko
nta cyizere ko amafaranga yose asigaye azishyurwa. Gukurikirana
inguzanyo bikorwa buri kwezi kuri buri bwoko bwinguzanyo. SACCO
igomba guhorana amakuru agaragaza uko inguzanyo zihagaze yerekana
nibirarane.
6.0 URUHARE NINSHINGANO ZABAKOZI NINZEGO ZIFATA

IBYEMEZO KU NGUZANYO

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Inzego zatowe za SACCO nabakozi bagira uruhare ndetse ninshingano

zuzuzanya mu gikorwa cyo gutanga inguzanyo. Uruhare ninshingano
zibanze zabo muri icyo gikorwa ni ukuzitanga, kuzicunga no
kuzikurikirana. Akanama kinguzanyo ni rwo rwego rukuru mu ifatwa
ryibyemezo birebana ninguzanyo. Aka kanama gashobora guha ububasha
akanama kabakozi gashinzwe inguzanyo bitewe nibi bikurikira:
1) Ingano yinguzanyo;
2) Uko ingaruka/ ibihombo ku nguzanyo bimeze;
3) Nusaba inguzanyo.
6.1 Inshingano zumukozi ushinzwe inguzanyo

Inshingano ze zibanze ni ukwakira dosiye isaba inguzanyo akuzuza
namakuru yose asabwa arebana ninguzanyo, gutanga amakuru yose
akenewe, gukurikirana umunyamuryango kugeza inguzanyo irangije
kwishyurwa, kumugira inama, gusubiza ibibazo byose bigendanye
ninguzanyo, gukusanya amakuru yinguzanyo, kuba hafi
yabanyamuryango no kubaha serivisi nziza.
Akazi kumukozi ushinzwe inguzanyo ni kenshi kibanda ku bintu byingezi
bikurikira:
Kwakira no gusesengura dosiye isaba inguzanyo;
Gukora raporo za buri kwezi, igihembwe numwaka atanga ku
mucungamutungo zigaragaza uko inguzanyo zihagaze;
Gusura uwasabye inguzanyo, abishingizi numushinga usabirwa
inguzanyo;
Gukurikirana inguzanyo zatanzwe.
6.2 Inshingano zumucungamutungo

Umucungamutungo wa SACCO agenzura dosiye isaba inguzanyo,
agashyikiriza akanama kabakozi cyangwa akanama kinguzanyo ibyemezo
ku nguzanyo, akoresheje ifishi iri ku mugereka wa 6. Asesengura dosiye
zisaba inguzanyo, akanemeza ko amafaranga yinguzanyo yatangwa
biteganyijwe muri politiki yo kuguriza ya SACCO. Nkumwe mubagize
akanama kabakozi gashinzwe gutanga inguzanyo, afatanya nabandi
bakozi bakagize kwiga dosiye zisaba inguzanyo. Afatanyije nUmuyobozi
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winama yubuyobozi ashyira umukono ku masezerano yose yinguzanyo.

Agenzura akanatanga raporo yimicungire yinguzanyo agendeye ku
mabwiriza ahabwa na RCA, BNR nInama nyobozi. Gukurikirana inguzanyo
zatanzwe nabyo biri mu nshingano ze.
6.3 Inshingano zabagize akanama kabakozi gashinzwe inguzanyo

Abakozi bagize inama y'inguzanyo basuzuma inguzanyo bagatanga
ibyemezo ku nguzanyo bifashishije ifishi No 7 iri ku mugereka. Abagize aka
kanama bashyira umukono kuri iyo fishi. Iyo aka kanama gasanze
hakenewe icyemezo kivuye mu kanama kinguzanyo, kayishyikiriza iyo
dosiye. Icyo gihe inama yinguzanyo izakoresha ifishi No 8 iri ku mugereka
mu gufata icyemezo. Nyuma yisesengura, Umuyobozi wa nyobozi ashyira
umukono ku masezerano hamwe numucungamutungo.
Abakozi bagize inama yinguzanyo kazaba kagizwe nabantu 3 muri aba

bane bakurikira:
Umucungamutungo;
Umukozi ushinzwe inguzanyo;
Umubaruramari;
Umuyobozi wagashami.
Aka kanama kabakozi gashinzwe inguzanyo kagomba guha raporo
akanama gashinzwe inguzanyo buri gihe kateranye gatanga inguzanyo.
6.4 Inshingano zInama yinguzanyo
Akanama gashinzwe inguzanyo gafite inshingano zo gutanga inguzanyo,
no gutanga ibyifuzo mu ihinduka rya politiki yinguzanyo. Akanama
kinguzanyo gafite inshingano zo gukurikirana niba amategeko na Politiki
yinguzanyo bya SACCO byubahirizwa. Umwanditsi wiyi nama agomba
gufata inyandiko mvugo mu gitabo kigaragaza amakuru yingenzi kuri buri
nguzanyo zizweho niyi nama. Inyandiko mvugo igaragaza amakuru
akurikira:
Amazina yusaba inguzanyo;
Inshuro asabye inguzanyo;
Icyo inguzanyo izakoreshwa;

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Amafaranga yasabye;
Icyemezo cyafashwe (kwemererwa, kwangirwa, gusubirwamo);
Niba yangiwe cyangwa izasubirwamo kugaragaza impamvu;
Amafaranga babona akwiriye;
Igihe babona yamara yishyura;
Ibisobanuro byingenzi;
Umukono wUmuyobozi winama ishinzwe inguzanyo
numwanditsi.
Inama ishinzwe inguzanyo ibazwa imikorere mibi yagaragaye mu gikorwa
cyo gutanga inguzanyo harimo no kwiyongera kwinguzanyo ziri mu
bukererwe kandi igomba gushyikiriza raporo yinguzanyo inama nyobozi
byibuze rimwe mu mezi atatu.
6.4.1 Inama ishinzwe inguzanyo nubugenzuzi bwimbere

Ni ingenzi kugabanya ibintu byatera ubujura cyangwa ibikorwa bitemewe
namategeko mu mitangire nimicungire yinguzanyo. Ubugenzuzi
bwimbere bukurikira bwatanzwe muri iyi politike yinguzanyo. Dosiye zose
zisaba inguzanyo cyangwa byibuze amaserezerano yinguzanyo
nibyangombwa byingwate bikwiye kubikwa ahantu hari umutekano.
Inama yinguzanyo numukozi ushinzwe inguzanyo bagomba kugira amakuru
abitse arebana ninguzanyo zasabwe zemewe nizitemewe .
Amakuru kuri buri
nguzanyo agaragaza amazina yuwayisabye, numero zindangamuntu,
amafaranga yasabye namafaranga yemerewe, ingwate yatanzwe, itariki
inguzanyo yemerewe, itariki inguzanyo yayiherewe. Igihe yangiwe ibi
birakorwa hakiyongeraho impamvu yangiwe. Inama ishinzwe inguzanyo
izakora inyigo ku ibisabwa nabatse inguzanyo nko gutwara icyangomwa
cyingwate mbere yuko inguzanyo irangiza kwishyurwa, guhindura
amasezerano yari asanzwe nibindi. Ubu busabe bwemewe cyangwa
bwanzwe bigomba kwandikwa mugitabo cyimyanzuro yinama ishinzwe
inguzanyo.
Abagize inama ishinzwe inguzanyo numukozi ushinzwe inguzanyo
bagomba gushyira umukono ku nyandiko mvugo nyuma ya buri nama.

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Umwanya utanditsemo munyandiko mvugo ugomba gucishwamo

imirongo kugira ngo hatagira inyandiko mpimbano yakorwa muri uwo
mwanya wasigaye utanditsemo.
Ibi bikurikira bigomba kubahirizwa:
Inyandiko mvugo yInama ishinzwe inguzanyo igomba gushyirwaho

umukono na buri muntu ugize iyi nama mugitabo cyabugenewe;
Icyemezo cyinama ishinzwe inguzanyo gifatwa hagendewe ku
bwiganze bwamajwi, iyo bananiwe kumvikana bishyikirizwa inama ya
nyobozi izakurikira;
Dosiye zisaba inguzanyo zigwaho zikurikije igihe zagereye muri SACCO,
uretse igihe hari ubusabe bigaragara ko bwihutirwa;
Inama ishinzwe inguzanyo igomba gukora urutonde rwingwate
zatanzwe;
Iyo nama ntishobora gufata icyemezo mu gihe hatari byibuze abantu
batatu;
Kugendera ku myitwarire iboneye;
Kubahiriza amategeko asabwa;
Kubahiriza amategeko namabwiriza;
Kugira ibanga ryakazi;
Isesengura ryinguzanyo rizira amarangamutima;
Kwemeza inguzanyo bishingiye kububasha bahabwa;
Gutegura raporo bagendeye ku mategeko.
Gutegura no kubika umunsi kuwundi dosiye bigaho muburyo bwizewe
kandi butekanye.
6.4.2 Ububasha inama ishinzwe inguzanyo iha abakozi bagize
inama yinguzanyo
Akanama gashinzwe inguzanyo kabakozi gaterana buri gihe iyo bibaye
ngombwa.

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Akanama kabakozi gashinzwe inguzanyo ntabwo kemerewe gutanga

inguzanyo hakubiyemo ninguzanyo zose ziri hanze, amafaranga arenze
2.5% byubwizigawe bwose;
Mbere yuko bemererwa gutanga izindi nguzanyo mu kwezi gukurikira,
bagomba gutanga raporo ku nama ishinzwe inguzanyo ngo iyemeze;
Abayobora udushami bashobora kuza mu nama yAbakozi bagize inama
yinguzanyo ariko ntibemerewe gutanga inguzanyo kugiti cyabo.
6.5 Inshingano zInama yUbuyobozi

Inama yubuyobozi itanga raporo yimicungire yumutungo niterambere
rya SACCO ku banyamuryango. Inama nyobozi isabwa gutanga raporo mu
nama rusange. Ninayo yiga inguzanyo zabagize inama ishinzwe
inguzanyo. Inshingano zibanze zayo nizi zikurikira:
Gukurikirana no gusuzuma raporo zakanama kinguzanyo;
Gukurikirana uko kwishyura inguzanyo bihagaze;
Gufatanya nizindi nzego gukurikira inguzanyo.
6.6 Intambwe zikurikizwa mu gufata ibyemezo

Igihe umukozi ushinzwe inguzanyo amaze gusesengura dosiye yuwasabye
inguzanyo, akanagenzura ibyangombwa byose bijyanye no gusaba
inguzanyo yohereza dosiye ku mucungamutungo akoresheje ifishi No 5 iri
ku mugereka hamwe nibyangombwa byose. Umucungamutungo wa
SACCO agenzura dosiye isaba inguzanyo, agashyikiriza akanama kabakozi
cyangwa inama ishinzwe inguzanyo ibyemezo ku inguzanyo, akoresheje
ifishi iri ku mugereka wa 6.
Inama ishinzwe inguzanyo isuzuma ikanatanga icyemezo cya nyuma
yafashe ku nguzanyo zasabwe. Iyi nama ishyira umukono ku ifishe No 8.
Inama ishinzwe inguzanyo itanga bumwe mu bubasha bwayo ku kanama
kabakozi gashinzwe inguzanyo mu rwego rwo kwihutisha igikorwa cyo
gusesengura inguzanyo no kuzifataho ibyemezo. Hagendewe ku cyemezo

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cya nyuma cyafashwe ninama ishinzwe inguzanyo cyangwa akanama

kabakozi, umucunga mutungo ashyira mu bikorwa ibyemezo byafashwe.
Intambwe zibanze mu itatwa ryibyemezo ku nguzanyo:
Kwakira dosiye isaba inguzanyo;

Kwishyura amafaranga yo kwiga dosiye;
Gusesengura inguzanyo gukozwe numukozi ushinzwe inguzanyo;
Kugenzura isesengura ryakozwe numukozi ushinzwe inguzanyo
bikozwe numucungamutungo;
Icyemezo cya nyuma cyafashe ninama ishinzwe inguzanyo cyangwa
akanama kabakozi gashinzwe gutanga inguzanyo: inguzanyo yemewe,
yanzwe cyangwa igomba gusubirwamo.
Inzira inyurwamo mu gutanga inguzanyo
Umunyamurya Ijonjora Gusura Guhuza

ngo atanga nihitamo rya uwasabye amakuru
dosiye isaba dosiye inguzanyo bikorwa
inguzanyo zabanyamurya bikozwe numukozi
muri SACCO ngo numukozi ushinzwe
ushinzwe unguzanyo
gutanga
inguzanyo
Gukurikirana oGuhugura Gutanga Gutanga

inguzanyo no uwemerewe dosiye isaba dosiye
kwishyuza inguzazo ku inguzanyo isaba
bikorwa micungire yayo nibyemezo inguzanyo
numukozi no gushyira muri komite nibyemezo
ushinzwe umukono ku ishinzwe bya fashwe
inguzanyo masezerano inguzanyo numukozi
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cyangwa yinguzanyo, ushinzwe

itsinda gutanga inguzanyo
rishinzwe inguzanyo ku
kuzikurikirana mucungam
utu-ngo
7.0 INTAMBWE ZIKURIKIZWA MU GUTANGA INGUZANYO
7.1 Kumenyesha umunyamuryango
Ibyemezo bishobora gufatwa ninama yabakozi cyangwa Inama ishinzwe
inguzanyo ni uko inguzanyo itemewe, isubirwamo cyangwa yemewe.
Ukuriye inama yubuyobozi amenyesha umunyamuryango icyemezo
cyafashwe. Ifishi numero 9 niyo izakoreshwa. Kwangirwa inguzanyo
bikorwa mu nyandiko (ibarurwa) igaragaza neza ibyangendeweho mu
gufata icyo cyemezo ndetse ikanagaragaza ibikwiriye gukorwa mu gihe
kizaza kugira ngo azuzuze isabwa.
Ibaruwa isaba kunoza cyangwa gusubiramo umushinga igomba
kumugaragariza ibibura.
Ibaruwa igomba kugaragaza urutonde rwinyandiko zisabwa mu kiganiro

cya nyuma SACCO izagirana nuwasabye inguzanyo.
Ingero zinyandiko zizatangwa ni:

Ubwishingizi bwingwate yatanzwe muri
SACCO;
Ingwate yandikishijwe muri RDB.
Iyo inguzanyo imaze kwemerwa, umunyamuryango agomba guhabwa
igihe cyiminsi 15 kugira ngo asinye amasezerano ndetse yuzuze
nibisabwa byose, iyo icyo gihe kirangiye, umunyamuryango atakaza
uburenganzira bwe ku nguzanyo. Mu gihe umunyamuryango yahuye
nikibazo agomba kumenyesha SACCO.
7.2 Kwandikisha ingwate

Inguzanyo zose zatangiwe ingwate zigomba gusinyirwa imbere ya noteri
kandi ingwate ikandikishwa ku mwanditsi mukuru. Ni inshingano zumukozi

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ushinzwe inguzanyo kumenya ko amasezerano yingwate yanditswe neza

mbere yo gutanga inguzanyo.
Itegeko No 13/2010 ryo ku wa 7/5/2010 rivugurura rikanuzuza itegeko N o

10/2009 ryo kuwa 14/5/2009, mu ngingo ya kabiri: iteganya uburyo
bwitabazwa nuwahawe ingwate mu gukemura ibibazo bishingiye
kukunanirwa kwishyura kuwatanze ingwate nitegeko No 10/2009 ryo kuwa
14/5/2010 riteganya uburyo ingwate ihinduzwa ikanuzuzwa nuko
bikurikira: Amasezerano yingwate agomba kugira ingingo igaragaraza
ububasha/Uburenganzira buhabwa uwahawe ingwate bwo gucunga,
gukodesha, kugurisha no gufatira ingwate mu gihe uwatanze ingwate
ananiwe kwishyura.
Mu gihe uwatanze ingwate ananiwe kwishyura, uwayihawe yandikira

uwayitanze ahitamo bumwe mu buryo bwo gukemura impaka bwavuzwe
mu gika cya ruguru agatanga kopi ku Mwanditsi Mukuru. Iyo nyandiko
imara iminsi 30 mbere yo gufata icyemezo, iyo minsi ibarwa uhereye
umunsi Umwanditsi Mukuru yakiriye kopi. Reba urubuga rwa interineti
http://org.rdb.rw.
7.3 Guhugura/ kugirana ikiganiro numucungamutungo

Igihe icyemezo cya nyuma gifashwe, umucungamutungo ahura nuwasabye
inguzanyo akamuha urwandiko rumumenyesha niba yemerewe,
yahakaniwe cyangwa azasubiramo umushinga. Uwasabye inguzanyo
atanga ibyangombwa bisabwa ku mukozi ushinzwe inguzanyo mbere
yikiganiro cya nyuma. Umucungamutungo yuzuza ibyangombwa byose
birebana no gutanga inguzanyo harimo amasezerano yinguzanyo
ningwate.
Amasezerano agomba gukorwa mu ndimi zemewe zikoreshwa mu Rwanda

bigendeye ku rurimi uwahawe inguzanyo yumva neza. Umucungamutungo
agomba kugena itariki yo gushyira kunyandiko zose zijyanye ninguzanyo.
Umucungamutungo agomba kumenyesha uwahawe inguzanyo amakuru
arambuye mu bintu bikurikira:
Gusobanurirwa akamaro kinguzanyo;

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Gusonanurirwa uburyo inyungu zagenywe;

Guha uwahawe inguzanyo gahunda yo kwishyura;
Kumusubiza ikibazo icyo aricyo cyose abajije.
7.4 Gushyira Umukono ku masezerano yinguzanyo

Inguzanyo itanzwe igaragazwa no gushyira umukono ku masezerano (reba
umugereka). Iyo amasezerano yinguzanyo yamaze gushyirwaho umukono
nitariki, ibyangombwa byingwate biruzuzwa, bikandikishwa aho
bishokoka/bisabwa. Ukuriye inama yubuyobozi numucungamutungo
bagomba gushyira umukono ku masezerano yinguzanyo nkabahagarariye
SACCO nyuma hakabaho gushyikiriza uwasabye inguzanyo amafaranga.
Mu gihe inguzanyo isaba umwishingizi cyangwa abashingizi, bagomba
gushyira umukono kubwishingizi magirirane (reba umugereka).
7.5 Guha amafaranga uwemerewe inguzanyo

Mbere yo guha amafaranga uwemerewe inguzanyo, umucungamutungo
agomba kureba ko amafaranga yumufuragiro, amafaranga yo kwiga
inguzanyo yishyuwe kandi ko namafaranga yubwizigame ngwate ari kuri
konti muri SACCO. Kugenzura ko amafaranga ari mu masezerano nari kuri
konti yumunyamuryango ahwanye.
Ashingiye ku makuru yabonye, umukozi ushinzwe inguzanyo akora
gahunda yo gushyira inguzanyo kuri konti zabazisabye ashingiye ku gihe
umushinga uzamara cyangwa dosiye isaba inguzanyo. Imbonerahamwe
ikurikira irerekana uko bishobora gukorwa.
ICYO INGUZANYO IGENEWE INSHURO INGUZANYO

ITANGWAMO
Umushahara, ubucuruzi, ubukorikori, Ubusanzwe ni ingunga imwe
ubwikorezi
Ubuhinzi nubworozi Umusaruro: kugera ku nshuro
eshatu bitewe niterambere
ryubuhinzi cyangwa ubworozi
Ubwubatsi Ubwubatsi: muri rusange
itangwa mu nshuro eshatu

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hashingiwe kuri gahunda

yubwubatsi, bishobotse
amafaranga yakwishyurwa
abamugurishije ibikoresho
byubwubatsi.
Kugura inzu: amafaranga
atangwa rimwe
8. GUKURIKIRANA NO KWISHYUZA INGUZANYO
8.1 Kongererwa kwigihe cyinguzanyo namasezerano mashya

agendanye nayo
Mu gihe habaye ibiza (urugero: ibiza byangiza ibidukikije, ibyorezo nibindi)
cyangwa ibindi bintu uwahawe inguzanyo bitamuturutseho, ubuyobozi bwa
SACCO, bagendeye ku bujyanana bwatanzwe nakanama gashinzwe
inguzanyo bushobora kwemeza kongera igihe cyo kwishyura. Ikiguzi
cyinguzanyo kizavugururwa bigendeye ku gihe gishya cyongerewe
uwahawe inguzanyo.
Ku mpamvu zitamuturutseho, iyo umushinga wagombaga kwishyura

inguzanyo udashobora kugerwaho mu gihe cyari cyateganyijwe, uwahawe
inguzanyo ashobora gusaba akoresheje inyandiko kongererwa igihe cyo
kwishyura kugira ngo abashe kurangiza umushinga. SACCO, ishobora
kongerera igihe umunyamuryango inshuro imwe gusa mu gihe cyose iyo
nguzanyo izamara. Nta mwihariko numwe wemewe.
8.2 Kongererwa inguzanyo

Hari impamvu zishobora kuvuka zigatuma uwasabye inguzanyo
adashobora gusoza umushinga yatangiye wakagombye kumufasha kubona
amafaranga amufasha kwishyura inguzanyo yahawe. Iyo bibaye, ibi
bikurikira bikwiye gukorwa:
Uwahawe inguzanyo agomba kwandika asaba kongererwa inguzanyo;
Hagendewe kubyo umukozi ushinzwe inguzanyo numucungamutungo
bagaragaje nyuma yo gusura uwo munyamuryango wahuye nicyo

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kibazo, inama ishinzwe inguzanyo iraterana igasuzuma ubusabe

bwuwahawe inguzanyo ikabwemera cyangwa ikabwanga;
Hagendewe ku biganiro numunyamuryango ndetse nubusesenguzi
bwakorewe umushinga mukugena andi mafaranga akenewe, hagenwa
gahunda nshya yo kwishyura;
Iyo bimaze kwemezwa cyangwa kunozwa nakanama gashinzwe
inguzanyo, amasezerano mashya yinguzanyo avugurura ayari
asanzwe, agashyirwaho umokono nuwo munyamuryango,
umucungamutungo nukuriye inama yubuyobozi;
Iyo bitemewe nakanama gashinzwe inguzanyo, amasezerano yari
asanzwe niyo akomeza kugenderwaho;
SACCO, ishobora kongerera inguzanyo umunyamuryango inshuro imwe
gusa mu gihe cyose iyo nguzanyo izamara. Nta mwihariko numwe
wemewe.
8.3 Kugura inguzanyo
Hari igihe bibaho ko uwahawe inguzanyo ashobora kuva muri SACCO imwe
ajya mu yindi bitewe no kwimuka mu gace runaka ajya mu kandi cyangwa
umunyamuryango wa SACCO akeneye kuva muri Banki zubucuruzi
cyangwa ibigo byimari iciriritse ajya muri SACCO ariko agifite inguzanyo
muri iyo Banki cyangwa ibyo bigo byimari iciriritse. Muri icyo gihe
ashobora gusaba SACCO kugura inguzanyo yari afite muri iyo Banki
cyangwa ibyo bigo. Igihe abisabye, SACCO igomba gukora ibi bikurikira:
Uwahawe inguzanyo agomba kwandika asaba ko inguzanyo ye igurwa;

Hagendewe kubyo umukozi ushinzwe inguzanyo numucungamutungo
bagaragaje nyuma yo gusura uwo munyamuryango wahuye nicyo
kibazo, akanama gashinzwe gutanga inguzanyo karaterana
kagasuzuma ubusabe bwushaka kugurirwa iyo nguzanyo kakabwemera
cyangwa kakabwanga;
Inguzanyo isabirwa kugurwa igomba kuba yishyurwaga neza, itarigeze
igira ubukererwe numunsi umwe;
SACCO igomba gukorana na Banki, Ikigo cyimari iciriritse cyangwa
SACCO uwo muntu yakorananaga nayo igahabwa ibyangombwa byose
biteganywa namategeko;
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Amafaranga yinguzanyo iguzwe ahabwa Banki, Ikigo cyimari iciriritse

cyangwa SACCO ntabwo ahabwa uwo muntu, ibi bigakorwa nyuma
yokuzuza ibisabwa;
SACCO igomba kugenzura inyungu izakura mu kugura iyo nguzanyo
(inyungu ku nguzanyo, andi mafaranga ajyanjye ninguzanyo, imikorere
nimikoranire yo mu gihe kizaza numunyamuryango mushya;
Mbere yo kugura inguzanyo yumunyamuryango uwo ariwe wese;
agombo kuba amaze nibura amezi atandatu akorana na SACCO , atuye
cyangwa akorera mu murenge SACCO ikoreramo;
Iyo yemerewe nakanama gashinzwe inguzanyo, amasezerano mashya
arakorwa, agashyirwaho umukono nuwo munyamuryango,
umucungamutungo wa SACCO numuyobozi wa nyobozi;
Iyo akanama gashinzwe inguzanyo katabyemeye, inguzanyo ntigurwa.
Kugura inguzanyo bikozwe nikindi kigo cyimari
Mugihe inguzanyo iguzwe nikindi kigo cyimari hazakurikizwa ibisabwa

uwishuye inguzanyo mbere yigihe cyateganijwe, kuri ibi haziyongeraho
andi mafaranga angana na 1% yamafaranga asigaye kwishyurwa ajyanye
niki gikorwa .
8.4 Imigenzurire yuko inguzanyo zihagaze
SACCO igomba gushyiraho umuco wo kwishyuza abanyamuryango, bivuga

ko umunyamuryango kumenya ko ingamba zose za ngombwa zizafatwa
kugira ngo amafaranga yatanzwemo inguzanyo agaruke. SACCO
izashyiraho ingamba zikomeye zirebana no kwishyura kandi ikagira
amakuru arebana nuko buri munyamuryango yagiye yishyura. Inguzanyo
zose zatanzwe zigomba gukurikiranwa kugira ngo:
A) harebwe ko umunyamuryango akoresha inguzanyo icyo yayakiye,
B) inguzanyo ziri kwishyurirwa igihe hakoreshejwe raporo yinguzanyo
yatanzwe.

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Buri kwezi, SACCO izajya ikora raporo zikenewe zigaragaza uburyo

inguzanyo zicunzwe kugira ngo ibashe kwibutsa abahawe inguzanyo
barengeje igihe cyo kwishyura, iyi raporo izajya yifashishwa nakanana
gashinzwe inguzanyo numucungamutungo mu gukurikirana inguzanyo.
Kugira ngo hagenzurwe inguzanyo ziri mu bihombo, SACCO izajya ibarura
urugero rwinguzanyo ziri mu birarane igindeye ku nguzanyo ziri mu
bukererwe ugereranyije ninguzanyo ziri hanze/zitarishyurwa.
Kwishyuza inguzanyo bikwiye kwibanda mu gukumira kutishyura
inguzanyo hibandwa ku banyamuryango bafashe inguzanyo nini. Ni
ngombwa kandi ko SACCO yirinda inguzanyo ziri mu birarane mbere yuko
zikererwa aho guhangana no gukemura ikibazo cyizo nguzanyo cyamaze
kuvuka.
Mu gihe uburyo bwose bushoboka bwo kwishyuza inguzanyo
bwakoreshejwe, SACCO izitabaza amategeko ngo ibashe kugaruza
amafaranga yose yatanzwe inguzanyo. Nkuko biteganyijwe mu ngingo ya
59, 60 na 61 yo mu ibwiriza ryibigo byimari iciriritse No 2/2009 ryo ku wa
27/Gicurasi 2009, SACCO yubahiriza iteganyiriza gihombo niyandukurwa
mu bitabo byinguzanyo, ikanacunga yinguzanyo zishyurwa nabi
ikanihutisha gukurikirana abanyamuryango bafite izo nguzanyo.
Byongeye, SACCO igomba guteganyiriza inguzanyo ziri mu birarane: 20%
yurwunguko, nyuma yo kwishyura imyenda yose bigomba guteganywa
nkamafaranga yingoboka ku nguzanyo ziri mu birarane kugeza aho
amafaranga yo mu kigega cyingoboka angana na 10% byinguzanyo zose ziri
hanze.
Inguzanyo zibirarane zirengeje iminsi 90 yubukererwe zigomba kuba munsi ya

5%. Mu gihe ikigo cyimari iciritse kigeze ku ijanisha rifite ibirarane ringana na
10%, ntikiba cyemerewe gutanga inguzanyo ahubwo kigomba gushyira ingufu
zose mu kwishyuza inguzanyo zifite ibirarane.
SACCO igomba guteganyiriza igihombo cyinguzanyo yatanze buri kwezi

kugira ngo igire icungamutungo rinoze. Raporo zukwezi zigomba gukorwa
hubahirijwe uburyo bwateganijwe na BNR mu gihe cyiminsi mirongo itatu
nyuma yigihe. Kopi ikohererezwa ishami ryubugenzuzi rya BNR.

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Politike yumwihariko
Inguzanyo ifatwa nkiyatinze kwishyurwa igihe amafaranga agomba

kwishyurwa kuri buri cyiciro (ishyingu kongeraho inyungu) nta namake
yishyuwe cyangwa atishyuwe yose.
Iyo bimeze gutyo, hazakorwa ibi bikurikira:
SACCO ntizongera guha inguzanyo umunyamuryango wananiwe

kwishyura;
SACCO izaca inyungu zubukererwe kwijanisha riteganyijwe ndetse
nibihano nkuko bisobanurwa muri politiki yinguzanyo, # 3.3;
Ni inshingano zumukozi ushinzwe inguzanyo kugirana ibiganiro
nabafite inguzanyo mu rwego rwo gukumira, kugabanya cyangwa
gukuraho inguzanyo zakererewe kwishyurwa. Byongeye kandi, agomba
kuzikurikirana mu buryo bunonosoye yifashishije amabwiriza akubiye
muri politiki yinguzanyo namabwiriza agenga SACCO.
Kwishyuza inguzanyo
Ubuyobozi bufite inshingano zo gutanga inguzanyo muri SACCO no

kumenya ko inguzanyo zishyurirwa igihe no gukurikirana iziri mu birarane.
8.5 Ibiteganywa ku nguzanyo ziri mu birarane
SACCO igomba guteganyiriza inguzanyo ziri mu birarane nkuko
biteganywa mu mabwiriza yibigo byimari iciriritse. Icyemezo cyo
guteganyiriza inguzanyo namafaranga agenwa mu guteganyiriza
inguzanyo agendera ku bintu bitabarika nibibarika. Ku bitabarika harimo
umushinga uhagaze, ibiganiro byagiranywe numunyamuryango, imiterere
yingwate, nimikorere yabandi banyamuryango bari mu tsinda. Ibi bintu
ntibibarika ariko bigira ingaruka ku nguzanyo. Mu bintu bibarika harimo
iminsi yubukererwe, itariki yinguzanyo iheruka. Iteganyiriza gihombo
ryinguzanyo ziri mu birarane rikorwa ku ijanisha zikanashyirwa mu byiciro
ku buryo bukurikira:
a) Inguzanyo ifite ikirarane nibura kimwe mu kwishyura hakaba haciye
igihe kingana nibura niminsi 30: 25% yamafaranga asigaye
kwishyurwa;

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b) Inguzanyo ifite ikirarane nibura kimwe mu kwishyura hakaba haciye

kwishyurwa;
c) Inguzanyo ifite ikirarane nibura kimwe mu kwishyura hakaba haciye
kwishyurwa. Amafaranga asigaye kwishyurwa ahwanye nigice
cyumwenda utarishyurwa havanywemo ubwizigame bwatanzweho
ingwate mu kigo cyimari iciriritse, ishyirahamwe cyangwa
impuzamashyirahamwe nuwasabye inguzanyo kimwe
nuwamwishingiye.
Ku nguzanyo zigihe gito ziterwa nikibazo cyo kutagira amafaranga yo

kwishyura byihutirwa, ikirarane kimaze iminsi 30 giteganyirizwa igihombo
kingana na 75% byamafaranga asigaye kwishyurwa. Iyo bene icyo
kirarane kimaze iminsi 90, hateganywa igihombo kingana na 100%
yamafaranga asigaye kwishyurwa.
Amafaranga yinguzanyo afite ikirarane kimaze nibura iminsi 365 abarwa

nkaho atacyishyuwe. Ni kimwe namafaranga yerekeye inguzanyo yigihe
gito biturutse ku kibazo cyo kutagira amafaranga yo kwishyura byihutirwa
afite ikirarane kirengeje iminsi 180. Inguzanyo ifatwa nkaho itacyishyuwe
irasibwa mu bitabo. Iyo ikigo cyimari iciriritse kigeze ku ijanisha
ryimyenda ifite ibirarane ringana na 10% ntikiba cyemerewe gutanga
izindi nguzanyo, ahubwo kigomba gushyira ingufu zose mu kwishyuza
imyenda ifite ibirarane. Inguzanyo zose hamwe zitangwa nikigo cyimari
icirirtse, ishyirahamwe cyangwa impuzamashyirahamwe ntishobora kurenga
80% byamafaranga yose akoreshwa nicyo kigo. Mu mafaranga yose
akoreshwa nikigo habarirwamo umutungo bwite, ubwizigamire bwababikije,
inkunga nimyenda yigihe giciriritse nikirekire. Iyi ngingo ntikurikizwa ku bigo
byimari iciriritse byo mu cyiciro cya kane
8.6 Inguzanyo zifite ibirarane nuburyo bwo kuzikurikirana

Kwibutsa amatariki yo kwishyura
Binyujijwe kumukozi ushinzwe inguzanyo, SACCO izakoresha uburyo
bukwiye bwo kwishyuza bujyanye nuko inguzanyo iri mu birarane
zihagaze.
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Guhamagara kuri telefoni

Intambwe ya 1: Umunsi umwe mbere yuko itariki yo kwishyura igera,
umukozi ushinzwe inguzanyo azahamagara uwahawe inguzanyo
amwibutsa ko itariki yo kwishura ari umunsi ukurikiyeho.
Intambwe ya 2: iminsi itanu nyuma yuko bigaragaye ko inguzanyo ifite

ibirarane, ushinzwe inguzanyo agomba gufata ingamba zigamije gukemura
ikibazo gihari. Umukozi ushinzwe inguzanyo azavugana nuwahawe
inguzanyo kuri telefoni amumenyesha ko yarengeje itariki yo kwishyura,
akoresheje Ifishi No.1 (iri ku mugereka) mu rwego rwo kugumana
ikimenyetso cyanditse kigaragaza intambwe yatewe mu rwego rwo
kwishyuza.
Uku kwishyura bitinze bituma habaho ibihano bidahinduka bingana
namafaranga 10% yishyingu yakereranywe kwishyura.
Gusura umunyamuryango ufitiye SACCO umwenda

Iminsi ibiri nyuma yintambwe ya 2, ushinzwe inguzanyo agomba kureka
ibindi bikorwa yakoraga agasura ufite umwenda kugira ngo amenye
impamvu zatumye habaho ubukererwe. Agomba kumugira inama yo
guhita ajya kuri SACCO kwishyura amafaranga ayibereyemo. Ushinzwe
inguzanyo ntiyemerewe kwakirira amafaranga yubwishyu aho, ahubwo
ashobora guherekeza urimo umwenda cyangwa umuhagarariye kuri
SACCO akajya kwishyura.
Ushinzwe inguzanyo amenyesha ufite umwenda ingaruka zo kutishyura ku
gihe, urugero: amubarira amafaranga yibihano, gutakarizwa icyizere ku
nguzanyo ikurikira mu gihe akomeje gutinda kwishyura, kugurishirizwa
ingwate aramutse atishyuye no gutakaza icyizere mu baturanyi. Ni
ngombwa ko ushinzwe inguzanyo abona inyandiko yufite umwenda avuga
ibyo yiyemeje kuzakora (impamvu, igihe nuburyo). Niba ufite umwenda
ananiwe kubahiriza ibyo yiyemeje, ushinzwe inguzanyo azaba yemerewe

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gukomeza ibikorwa bijyanye no kwishyuza agana ku ntambwe zikurikiyeho

zikaze. Ushinzwe inguzanyo yandika uko bimeze ku ifishi ya #2.
Kumenyesha ubukererwe bwinguzanyo urwandiko rwa mbere

rwishyuza
Intambwe ya 4: iminsi cumi nitanu (15) nyuma yuko amenyeshejwe

ibirarane, ufite umwenda yohererezwa urwandiko rwa mbere rwishyuza.
Uru rwandiko ni uburyo bwo kwibutsa mu kinyabupfura bamushishikariza
kwishyura ku gihe.
Intambwe ya 5: Urwandiko rwa kabiri rwishyuza (Ifishi No 4) -

Guhamagazwa muri SACCO
Nyuma yukwezi kumwe, umucungamutungo asaba akanama gashinzwe

inguzanyo inkunga nubufasha, nako kagasaba abishingizi kuza kuri
SACCO. Ibaruwa GUHAMAGAZWA MURI SACCO KUBERA INGUZANYO
YAKEREREWE KWISHYURWA yohererezwa abishingizi batumirwa muri
SACCO kugira ngo bagire icyo bavugana. Ibaruwa nkiyo yohererezwa
uwahawe inguzanyo.
Iyi baruwa (ifishi No 4) igomba koherezwa nyuma yiminsi 30

amenyeshejwe ibirarane cyangwa iminsi 15 nyuma yuko urwandiko (reba
ifishi No 3) rwishyuza rwoherejwe. Muri iyi baruwa, ahabwa igihe
ntarengwa kingana niminsi 15 yo kuba yamaze kwishyura amafaranga
yakererewe.
Kopi ya SACCO izabikwa muri dosiye yinguzanyo yumunyamuryango

ikazaba ikimenyetso gihamya ko SACCO yaburiye umunyamuryango.
Umucungamutungo nUkuriye Inama yubuyobozi bagomba gushyira
umukono kuri uru rwandiko. Ikirango cya SACCO kigomba gushyirwa kuri
uru rwandiko. Umucungamutungo agomba kubona gihamya igaragaza ko
umwishingizi numunyamuryango bakiriye uru rwandiko. Kwerekana ko iyo
baruwa yakiriwe, umwishingizi ndetse nuwahawe inguzanyo basinya kuri
kopi yiyo baruwa hanyuma ikabikwa kuri SACCO.

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Umucungamutungo nUmuyobozi wInama yUbuyobozi bazasura ufite

inguzanyo aho akorera cyangwa atuye. Umucungamutungo agomba
kubona gihamya umunyamuryango ko yakiriye uru rwandiko. Niba hari
umwishingizi umwe cyangwa benshi, kumwibutsa ko afite inshingano zo
kwishyura kuko uwo yishingiye yananiwe kwishyura.
Mubyukuri, icyubahiro nubunyangamugayo niwo mutungo ukomeye

wabantu bamikoro make, icyawuhungabanya cyose kuburyo buziguye
cyangwa butaziguye kizatuma hagira icyo bakora gifatika.
Umucungamutungo akwiye gusura ufite inguzanyo iwe mu rugo naho
akorera. Ni ngombwa ko umucungamutungo abona urwandiko rwufite
umwenda yemera kuzaza kuri SACCO kwishyura amafaranga yakererewe.
Intambwe ya 6: Kwitabaza inzego zibanze
Nyuma yiminsi 75, niba ibyakozwe byose ntacyo byatanze, abayobozi

binzego zibanze bagomba kwiyambazwa. SACCO izifashisha serivisi
zinzego zibanze nkabahamya. Abayobozi ba SACCO bagomba kujyana
numucungamutungo gusobanurira abayobozi binzego zibanze icyo
SACCO igamije nicyo ishinzwe ibi bigakorwa hari abanyamuryango
nabishingizi babo.
Abishingira inguzanyo basabwa mu nyandiko kwishyura badatinze

amafaranga yose; bitaba ibyo hakitabazwa amategeko. Uwishingira
inguzanyo adashoboye kuzuza inshingano ze, bimwambura uburenganzira
bwo gusaba inguzanyo mu gihe kizaza.
Intambwe ya 7: Kwiyambaza inkiko

Kwiyambaza inkiko bitangira gushyirwa mu bikorwa byibuze iminsi 90
nyuma yuko inguzanyo itangiye gukererwa kwishyurwa. Ikigo cyimari
kigomba kumenyesha mu nyandiko ufite inguzanyo numwishingizi we ko
hagiye kwiyambazwa inkiko.
Hakurikijwe amategeko, umutungo wuwananiwe kwishyura inguzanyo

cyangwa uwumwishingizi we urakurikiranwa kugeza naho utezwa
cyamunara kugira ngo amafaranga avuye mu igurishwa ryawo yishyure
imyenda yose abereyemo SACCO.
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Iri genzura rikorwa na SACCO binyuze mu nkiko zaho izo manza zizabera
zirasurwa, ibi bishora kuba hihenze SACCO zikiri ku rwego rwo hasi/nto.
Raporo zihoraho zizasabwa ubuyobozi bwa SACCO nabunganizi mu
mategeko kuri buri muntu wakererewe kwishyura. Ivugururwa rya raporo
zitanga amakuru arebana ninyungu zisanzwe nubukererwe bikwiye
gukorwa ku buryo buhoraho.
8.7 Gahunda yo kwishyuza na raporo

a) Raporo ya buri kwezi igenewe akanama gashinzwe inguzanyo
nInama yubuyobozi
Umukozi ushinzwe inguzanyo ategura buri kwezi raporo ishyikirizwa

akanama gashinzwe inguzanyo nInama yUbuyobozi, isobanura uko
inguzanyo zakererewe kwishyurwa(NPL), izavanywe mu zindi (Radis)
niziteganywa kuvanwa mu zindi (Provisionns jusqu 364 jrs) zimeze. Iyi
raporo igomba gusuzumwa numucungamutungo mbere yuko yemezwa
nakanama gashinzwe inguzanyo nInama yUbuyobozi.
Umukozi wa SACCO ushinzwe inguzanyo agomba gukora raporo yuko

inguzanyo zihagaze kugira ngo ahe amakuru Inama yubuyozi, Akanama
gashinzwe Inguzanyo na Komite Ngenzuzi.
Raporo zisabwa ni izi zikurikira:
Raporo yinguzanyo nshya zatanzwe;
Raporo igaragaza imicungire yinguzanyo ziri hanze;
Raporo yinguzanyo ziri mu birarane ( Hakurikijwe ibyiciro byiteganyiriza
gihombo = Provision);
Raporo yinguzanyo zavanywe mu zindi (Radis).
b) Raporo igenewe Inama Rusange yabanyamuryango ya buri

mwaka
Inguzanyo zakuwe mu zindi zingana cyangwa zirengeje 2% yamafaranga
yingoboka agenwa nitegeko zigomba kumenyeshwa Inama Rusange
yabanyamuryango ya buri mwaka binyuze muri raporo itangwa nInama
yUbuyobozi
Gukomeza gushyira imbaraga mu kwishyuza

SIK
UMUJYI WA KIGALI
AKARERE KA GASABO
7123

75
Ushinzwe inguzanyo hamwe nUbuyobozi, bazakomeza gushyira imbaraga mu kwishyuza

inguzamyo zakuwe mu zindi kugeza igihe inyungu zituruka kuri iki gikorwa zizaba
zitabasha kwishyura ikiguzi cyabyo. Akanama gashinzwe inguzanyo kazemeza igihe izi
ntambwe mu kwishyuza zizahagarikwa.
8.8 Iyemezwa nivugururwa rya politiki yinguzanyo ya sacco

Politiki yo gutanga inguzanyo ya SACCO yemezwa, isubirwamo, ihindurwa, cyangwa
ikosorwa nInama nyobozi ibisabwe nInama yinguzanyo na/cyagwa Inama ngenzuzi .
Kuvugurura Politiki yinguzanyo bigomba kwemezwa nInama Rusange

bigashyikirizwa Banki Nkuru yIgihugu nikigo cyigihugu gishinzwe ama
koperative RCA ibyo bigo nabyo bikabyemeza.
Inama yubuyobozi ya SACCO yateranye kuwa __________________ i

______________ yemeje iyi politiki yo gutanga inguzanyo.
Inama rusange ya SACCO yateranye kuwa __________________ i

______________ yemeje iyi Politiki yo gutanga inguzanyo.


1.0 Politique Y'inguzanyo Corrigee

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SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 1

KOPERATIVE YO KUZIGAMA NO GUTANGA INGUZANYO

(SACCO ICYEREKEZO KINYINYA)

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 2

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 3

4.1 Gusaba inguzanyo..........................................................................

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 4

7.5 Guha amafaranga uwemerewe inguzanyo......................................

URUTONDE RWAMAGAMBO YIMPINE YAKORESHEJWE

BNR: Banki Nkuru yigihugu

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 5

K: Ijanisha ryuryungwuko ryifuzwa

Iyi politiki yo gutanga inguzanyo igamije gushyiraho imirongo

Uburyo bwo kwemeza inguzanyo bugomba gushingira ku isesengura

Imitangire yinguzanyo ni igikorwa cyingezi mu iterambere rirambye rya

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 6

Abakozi nabayobozi barebwa nisengurura ryinguzanyo, itangwa

Intego zihariye ziyi politiki yinguzanyo ni:

1.0 AMAHAME YIBANZE AJYANYE NINGUZANYO MU BIGO BYIMARI

Ihame 1: Korohoreza umunyamuryango wagiye wishyura neza

Hashingiwe ko uburambe ari ingenzi mu kubaka icyizere mu bucuruzi, ni

Ihame 2: Igikorwa kigomba kubyara Inyungu

Kugira ngo SACCO ikomeze kubaho, inatanga serivisi kandi zinoze,

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 7

Ihame 3: Uburyo bwo kureshya abanyamuryango bishyura neza

Ihame 4: Gukurikirana uwahawe inguzanyo

Uwahawe inguzanyo agomba kumva ko SACCO ikurikirana imikoreshereze

Ihame 5: Uburyo bwingwate bworoheje kandi bukora neza

Ahingenzi mu haturuka ubwishyu ni ubushobozi buva ku musaruro mu

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 8

byashowemo amafaranga ninshuro bigenda byinjiza amikoro.

Ihame 7: icungamutungo ryumwuga.

Ikigo cyimari iciriritse ni igikorwa cyubucuruzi. Ingamba zihamye zikumira

Inzira yo gutanga inguzanyo iri mu murongo wamategeko

Inama yubuyobozi, nizindi nzego zifata ibyemezo, abayobozi nabakozi ba

2.0 UBWOKO BWINGUZANYO NUKO ZIGENWA

2.1.1 Ubwoko bwinguzanyo hashingiwe kucyo igenewe

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro 9

Ubuhinzi (Ngandurabukungu (Umuceri, Ibirayi, Ibishyimbo, Ibigori;

Inguzanyo kubikorwa bitabyara inyungu

Ingufu namazi: biyogaze, gushyira amashanyarazi mu nzu (imirasire

2.1.2 Ubwoko bwinguzanyo hashingiwe kuyisaba

2.2 Urutonde rwamoko yinguzanyo akoreshwa muri SACCO

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro

Hari ubwoko bwinguzanyo 14 bwateganijwe hashingiwe kubyo

Urutonde rugaragaza inguzanyo ruragaragara ku mugereka Ubwoko

2.3 Igenwa ryubwoko bwinguzanyo bushya

Mbere yo gutanga iyo nguzanyo nshya, gukora ubushakashatsi ni

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro

SACCO ICYEREKEZO KINYINYA

Politiki yinguzanyo yUMURENGE SACCO ICYEREKEZO KINYINYA (S I K) Urupapuro

3.0 IBISABWA MUGUTANGA INGUZANYO NIBIJYANA NABYO

Kuba abitsa ku buryo buhoraho muri SACCO nibura mu gihe cyamezi