the role of the school governing body in financial
TRANSCRIPT
THE ROLE OF THE SCHOOL GOVERNING BODY IN FINANCIAL ADMINISTRATION AT
SOKISI SECONDARY SCHOOL: A CASE STUDY
by
BRIDGET SALOME MAKHUBELA
MINI-DISSERTATION
Submitted in partial*fulfillment of the requirement for the degree
MAGISTER EDUCATIONIS
in
EDUCATION
in the
FACULTY OF EDUCATION
at the
UNIVERSITY OF JOHANNESBURG
Supervisor : Dr B.V. Nduna Co-Supervisor : Prof J.R. Debeila
May 2005
ACKNOWLEDGEMENTS
First and foremost to my beloved family for believing in me and
helping me through the way. The school manager and the school
governing body of the school I carried my research, I extend my
humble appreciation. All the authors whom I have qouted in this
dissertation I trust that the readers will feel inspired to study the
worthwhile contents of your book if they have not done so already.
To my husband Unity, his brother Lawrence and Susan for computerizing
all the information I gathered into a state of masterpiece. There
are so many people who crossed my path and left me enriched, that I
cannot possible list them all. To all of you, a great thank you in
the true sense of ubuntu - ‘I am who I am today because of you’.
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DECLARATION
I, Bridget Salome Makhubela declare that the role of the School
Governing Body in financial administration at Sokisi Secondary School
is my work and that all the sources used have been acknowledged by means
of complete references, and that this dissertation or research project
was not previously submitted by me for a degree in another university.
Bridget S. Makhubela Date ________________________ __________________
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SYNOPSIS
The problem in this study lies in the school governing body`s lack of understanding their role in financial administration at Sokisi Secondary School (not its real name). This led to them spending money on the things that were not budgeted for, as well as ensuring the smooth running of the school. The purpose of this study was to help the School Governing Body members to know their functions and also to know how to manage the school’s budget. The qualitative research methodology was chosen for this study. The data collection strategy used was interviews. Six governing body members were interviewed, observed and recorded. The findings in this research were that the School Governing Body members knew that for them to manage the budget efficiently, they must have a sound financial policy. The researcher also discovered that the governing body members had little knowledge of what was expected from them because they were not trained. Concepts such as financial administration and financial planning were discussed.
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TABLE OF CONTENTS ACKNOWLEDGEMENTS i
DECLARATION ii
SYNOPSIS iii
TABLE OF CONTENTS iv
CHAPTER ONE GENERAL ORIENTATION 1.1 BACKGROUND 1
1.2 STATEMENT OF THE PROBLEM 3
1.3 PURPOSE OF THE RESEARCH 3
1.4 RESEARCH OBJECTIVES 4
1.5 SIGNIFICANCE OF THE STUDY 4
1.6 RESEARCH METHODOLOGY 4
1.6.1 Sampling techniques 5 1.6.2 Data collection strategies 5
1.6.2.1 Interviews 5 1.6.2.2 Observations 6 1.6.2.3 Analysis of documents 6
1.7 LIMITATIONS OF STUDY 6
1.8 CLARIFICATION OF CONCEPTS 6
1.8.1 Financial administration 7 1.8.2 Financial management 7 1.8.3 Financial control 7 1.8.4 Financial auditing 8
1.9 RESEARCH PROGRAMME 8
1.10 SUMMARY 9
CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION 10
2.2 FUNCTIONS OF A SCHOOL GOVERNING BODY (SGB) 11
2.2.1 Allocation of functions to SGB 12 2.2.2 Membership of SGB of an ordinary school 13 2.2.3 Duties of SGB relating to school budget 14
2.3 ALLOCATION OF FUNDS 15
2.4 FINANCIAL PLANNING 16
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2.4.1 Function of a budget 16 2.4.2 Budget classification 17
2.5 MODELS OF FINANCIAL DECISION-MAKING 18
2.5.1 Rational model 18 2.5.2 Political model 19 2.5.3 Collegial model 19 2.5.4 Ambiguity model 19
2.6 PROPOSED MODEL 19
2.6.1 Rationale for the collegial model 21 2.6.2 Strengths and weaknesses of the models 21
2.7 ORGANISING SCHOOL FINANCES 23
2.7.1 The school fund account 23 2.7.2 Receiving, recording and administering school finances 24 2.7.3 Financial accounting 24
2.8 CONTROL OF SCHOOL FINANCES 25
2.8.1 Monitoring and controlling of the school budget and school finances 25
2.8.2 Financial reporting 26
2.9 CONCLUSION 26
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 INTRODUCTION 27
3.2 RESEARCH METHODOLOGY 27
3.3 SAMPLING TECHNIQUES 29
3.4 DATA COLLECTION 30
3.4.1 Interviews 30 3.4.2 Observation 32 3.4.3 Analysis of documents 32
3.5 DATA ANALYSIS 32
3.6 TRUSTWORTHINESS 33
3.6.1 Credibility 34 3.6.2 Conformability 34 3.6.3 Transferability 34 3.6.4 Validity 35 3.6.5 Reliability 35
3.7 STRENGTHS OF THE STUDY 35
3.8 CONCLUSION 36
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CHAPTER FOUR ANALYSIS AND INTERPRETAION OF THE RESEARCH FINDINGS 4.1 INTRODUCTION 37
4.2 ANALYSIS AND INTERPRETATION OF RESEARCH QUESTIONS 37 4.2.1 Date of SGB elections 37 4.2.2 Achievements of the SGB 37 4.2.3 Workshop on the roles of SGB 38 4.2.4 The functions of the new SGB at Sokisi Secondary School 38 4.2.5 Developmental needs of SGB 38 4.2.6 Responsibility for organizing Workshops 38 4.2.7 Payment of school fees 39 4.2.8 The role of the Gauteng Department of Education on the issue
of school fees 39 4.2.9 Qualifications to be an SGB member 40 4.2.10 Number of SGB meetings held per term 40 4.2.11 Roles of SGB in facilitating quality education to learners 41 4.2.12 Duties of fund-raising committee 41 4.2.13 Duties of finance committee 42 4.2.14 Ideal duties of fund-raising and finance committees at Sokisi Secondary School 42 4.2.15 Current responsibilities of fund-raising and finance
committees 43 4.2.16 Need for a financial policy for the school 43 4.2.17 Responsibility for the formation of financial policy 43 4.2.18 Rationale for the choice of stakeholders in formulating financial policy 44 4.2.19 Responsibility for managing the implementation of a
financial policy 44 4.2.20 Rationale for a person in formulating a financial policy 45 4.2.21 Control measures to be followed when dealing with finances 45 4.2.22 Stakeholders responsible for controlling finances 46 4.2.23 Procedures to be followed when determining the effectiveness of the control measures 46 4.2.24 Steps to be followed when doing budget 47 4.2.25 Stakeholders responsible for doing budget 47 4.2.26 Necessity of a school in having a budget 48 4.2.27 Stakeholders responsible for controlling budget 48 4.2.28 Skills required from the members of fund-raising and finance committees 48 4.2.29 Other inputs on SGB that respondents could think of 49
4.3 CONCLUSION 49
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CHAPTER FIVE
SYNTHESIS, OBJECTIVES, FINDINGS, CONCLUSION AND RECOMMENDATIONS 5.1 INTRODUCTION 51
5.2 SYNTHESIS 51
5.3 OBJECTIVES OF THE STUDY 52
5.4 FINDINGS OF THE EMPIRICAL STUDY 52
5.4.1 Findings with regard to the date of SGB election 52 5.4.2 Findings with regard to the achievements of the SGB 52 5.4.3 Findings with regard to workshops pertaining the roles of SGB 52 5.4.4 Findings with regard to the functions of the SGB 52 5.4.5 Findings with regards to the developmental needs of SGB 52 5.4.6 Findings with regard to the responsibilities of organising workshops 53 5.4.7 Findings with regard to the payment of school fees 53 5.4.8 Findings with regard to the role of the Gauteng Department
of Education on the issue of school fees 53 5.4.9 Findings with regard to the qualifications to become an SGB member 53 5.4.10 Findings with regard to the number of SGB meetings held per term 53 5.4.11 Findings with regard to the role of the SGB in facilitating quality education to learners 54 5.4.12 Findings with regard to the duties of the fund-raising committee 54 5.4.13 Findings with regard to the duties of the finance committee 54 5.4.14 Findings with regard to the ideal duties of fund-raising and finance committee 54 5.4.15 Findings with regard to the current responsibilities of
fund-raising and finance committee members 55 5.4.16 Findings with regard to the need for a financial policy in a school 55 5.4.17 Findings with regard to the stakeholders responsibilities for the formulation of a financial policy 55 5.4.18 Findings with regard to the rationale for the choice of stakeholders in formulating a financial policy 55 5.4.19 Findings with regard to the responsibilities for managing the implementation of a financial policy 55 5.4.20 Findings with regard to the rationale of a person in formulating a financial policy 56 5.4.21 Findings with regard to control measures to be followed when dealing with finances 56 5.4.22 Findings with regard to the stakeholders responsible for controlling finances 56
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5.4.23 Findings with regard to the procedures to be followed when determining the effectiveness of the control measure 56 5.4.24 Findings with regard to the steps to be followed when doing budget 57 5.4.25 Findings with regard to the stakeholders responsible for doing budget 57 5.4.26 Findings with regard to the necessity of a school in having a budget 57 5.4.27 Findings with regard to the stakeholders responsible for controlling budget 57 5.4.28 Findings with regard to the skills required from the fund-raising and finance committee 57 5.4.29 Findings with regard to other inputs on SGB that respondents
had 58
5.5 CONCLUSION 58
5.6 RECOMMENDATION 58
REFERENCE 60
APPENDIX A: INTERVIEW QUESTIONS 63
APPENDIX B: PERMISSION LETTER TO CONDUCT THE RESEARCH 65
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CHAPTER ONE GENERAL ORIENTATION 1.1 BACKGROUND The financial viability of a school relies on the effective financial control measures that are implemented by the school governing body. In a school where members of the school governing body lack the understanding or do not know how to go about controlling the school finances, serious mismanagement of funds may occur. This view is supported by an article in the Sunday times (Tsolo, 2001:6.) ”The worst headmaster in the land". The article stated how the school manager misused school funds on his personal needs rather than the needs of learners. It further stated that the school manager spent some of the money on teachers who loaned it and never returned it. The South African Schools Act (SASA), section 19, 1996 indicates that members of the school governing body have to be capacitated in order to make them efficient to control school funds efficiently. This implies that, a financially effective school governing body is in a position to impart to its structures skills acquired from the workshops (Department of Education, 1996:26). Van der Westhuizen (1991:397) states that financial control is not limited to the members of the school governing body (SGB) and the financial structures only. The heads of departments (HODs) have a role to play. He further indicates that the HODs have to prepare and utilize their budgets according to the guidelines laid down by the school governing body. Unfortunately, this does not occur, because the majority lacks understanding or do not know how to control their allocated funds. The funds allocated to different departments, under the leadership of HODs, are exhausted before the end of the financial year. To enable the school to uplift the standard of education in the community, funds are allocated to schools according to norms and standards, which are based on the level of the poverty of the school’s community. Therefore, the allocation of the state funds to schools is determined by the financial situation, prevailing in that particular area (Department of Education National Policy Act No.27, 1996:26). These allocated funds cannot cater for the needs of the school under investigation, because of the high level of poverty and unemployment. This unfortunate situation does not allow the school to accumulate enough funds to provide quality education. For this reason, financial skills coupled with knowledge can be of necessity to a section 21 schools. According to the financial school records, R36 000-00 (thirty
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six thousand) was allocated to the researched school in the financial year (2001/2002). Due to high unemployment and poverty levels, not more than fifty rand per learner can be charged by the school governing body as school fees for the whole year. It further states that allocated funds and monies raised as school funds cannot meet the needs of the school. With the advent of the new democratic order, the principle of equal educational opportunities and standards became increasingly important in order to redress the financial imbalances of the past. For this reason, schools had to generate more money to be used, administered and managed as school funds. Therefore, efficient and effective financial administration is imperative for the schools’ financial viability (Bisschoff, 1997:14). In this new democratic order, the Gauteng Department of Education (GDE) schools are divided into two categories, namely section 21 and non-section 21. According to SASA, section 21 schools are schools that have been allocated lump sum per learner to procure their own goods and services. The schools that are on the non-section 21 list receive a "paper" budget. This means that payments for the educational related items and services are paid by the education department on their behalf. Section 21 schools are expected to manage funds that the state has allocated to them, according to the guidelines laid down in South African schools Act of 1996. The non section 21 schools are also expected to align themselves with the South African Schools Act of 1996 when they raise funds and use the allocated funds. These allocated funds are not deposited into the schools’ bank accounts. It seems as if the problem experienced by both section 21 and non section 21 of School's Act, is the lack of understanding, or knowledge of financial control by those entrusted with the responsibility of controlling or managing school funds. According to Bush and West-Burnham (1994:330), financial administration in a school situation requires detailed planning and monitoring of the activities of the members of the school governing body and the structures that control the finances. The aim of planning the financial activities is to ensure that the expected income and expenditure meet the needs of the school. The components of financial administration namely, financial control, accounting and auditing have to be co-ordinated in order to enable the school to use its budget efficiently and effectively.
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To maintain the effective and efficient management of funds, the school governing body has to put control measures in place. Such measures include, amongst others, the approval of payments. Subject to section 21, of South African Schools Act, of 1996, school finances include the allocated funds to be managed by the school governing body. In this study, the researcher was interested in investigating the possible reasons for the poor financial control in Sokisi Secondary school (not its real name because of ethical considerations) in SOWETO, which is a section 21 school, it has been given the authority by Gauteng Department of Education (GDE) to control its funds. 1.2 STATEMENT OF THE PROBLEM The problem in Sokisi Secondary School is that no training of SGB members on financial administration has taken place and one does not know when will commence as no information has been given. One does not know whether the problem is at the Provincial level or at the District level. The training and continuous attendance of workshops of SGB will promote effective performance of their functions to enable them to assume additional allocated functions, as Section 21 schools are expected to manage their own funds and budget for better and quality education or curriculum delivery, which is a core function and responsibility of any educational institution. Section 19 of SASA, of 1996, stipulates that the members of the school governing body and the financial structures (fund-raising and financial committees), should be capacitated to control the school finances efficiently. Contrary to this fact, it seems as if the members of the SGB, the school manager and school finance committee are not financially trained. 1.3 PURPOSE OF THE RESEARCH The purpose of the study was to establish whether teachers , who were members of the fund-raising committee, understood their financial administrative role at Sokisi Secondary School. The study also attempted to answer the following questions:
• What information and skills on financial control are available to members of the fund raising and finance committee?
• What are the views of the members of the fund-raising and finance
committee's control concerning the financial administration?
• How are finances controlled by the school?
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1.4 RESEARCH OBJECTIVES More specifically, the objectives of this study were to:
● provide a theoretical description of financial administration with specific reference to financial control,
● investigate the views of members of fund-raising and finance committees on financial control in general and on financial control measures in particular, and
● suggest steps, which could be taken to improve financial control at Sokisi secondary school.
1.5 SIGNIFICANCE OF THE STUDY It seems as if the SGB and finance committee at Sokisi secondary school do not understand the control of the school budget and that could lead to mismanagement of finances. The study therefore, is likely to contribute to the new knowledge of how school finances should be effectively controlled. The study also aims at equipping the members of the SGB and finance committees with financial knowledge and skills on how to control and manage the school finances effectively.
It is assumed that the study has enabled the members of the school community to identify the corrective financial measures that could be adopted by the school. These measures could prevent the recurrence of financial mismanagement. 1.6 RESEARCH METHODOLOGY The word methodology comes from the word method, which refers to a procedure or way of doing things in an orderly manner. Mahlase (2000:1) suggests that the method is a way followed by a scientific inquiry in order to reach a valid and reliable conclusion. It explains and gains insight into understanding intensive collection of narrative data. This is a qualitative research. According to Vermeulen (1998:10), qualitative research involves the study of cases and makes very little of numerical data or statistics but rely heavily on verbal data and subjective analysis. McMillan and Schumacher (2001:395) maintain that qualitative research describes and analyses people's individual and collective social, action, beliefs, thought and perspective. The implication is that qualitative research observes and describes in words and formulates conclusion. De Vos (1995:15) in Vermeulen (1998:8 and 12) identifies qualitative research methodologies as dealing with data that are principally verbal.
4 McMillan and Schumacher (2001:395) further state that the interactive qualitative research is an inquiry in which the researcher collects in face-to-face situation by interacting with selected persons in their setting. This is referred or regarded as purposeful sampling. Qualitative research is also flexible in methods, which means that a variety of methods can be utilized to give the respondents the opportunity to express their feelings and impressions. Gall, Berg and Gall (1996:767) refer to it as an inquiry that is grounded in the assumption that individuals construct social reality in the form of meaning and interpretations, and that these constructions tend to be transitory and situational. The dominant methodology is to discover these meanings and interpretation by studying cases intensively in natural setting and by subjecting the resulting data to analytical induction (Gall, et al. 1996:767). 1.6.1 Sampling techniques Purposive sample will be more appropriate, because the researcher is dealing with a contextualized case study, which focuses on one school (Fowler, 1993:112). In addition to what Fowler has stated above, McMillan and Schumacher (1997:397) point out that in purposive sampling, samples are chosen because respondents are likely to be knowledgeable and informative about the phenomenon the researcher is investigating. 1.6.2 Data collection strategies Interview techniques was used to collect data. The types of questions that were asked were the open-ended questions. These questions, allowed the respondents to say what they knew about how funds were controlled (Fowler, 1993:113). According to McMillan and Schumacher (1997:505) data analysis in qualitative research runs parallel to data collection, because each activity informs and drives the other activities. In this study, data analysis was an integral part of data collection, that is, the results of the proceeding data collection activities will inform and determine subsequent activities. 1.6.2.1 Interviews This is a conversation with a goal. In these interviews, the researcher asked interviewees, that is members of the School Governing Bodies from Sokisi Secondary School the same questions. The researcher allowed the interviewees time to elaborate on their expectations and whatever they knew. The interviewer recorded the conversation on everything said and given the interviewees time to ask questions if ever one did not understand a question.
5 1.6.2.2. Observations Observations always supplement interviews. McMillan and Schumacher (2001: 77) state that observations are rich sources of question. Observations are determined by information richness of setting and types of observations used are modified to enrich understanding. Harley, Bertram and Mattson (1999:34) describe observation to be permitting the educator to understand a programme setting in a way that is not entirely understandable through insight of participants obtained through interview. This means that whatever one cannot grasp through interview one may add it through observation. The researcher was able to note or record non-verbal body language and facial expression of the interviewee to help her to interpret the verbal information. In this instance, whatever the researcher observed, was described in words or narratively by the researcher. 1.6.2.3 Analysis of documents Analysis of documents can also be seen as a review of documents. Gilgun, Daly and Handel (1995:125) state that several studies highlights the usefulness of Personal documents in the researcher’s search for meaning, for example, to understand more accurately the lives of pioneer women in the early years of the United States, the researcher has undertaken the task of searching out the letters and diaries of these women. In this research, the researcher examined the financial records of the precious years, such as, receipts books, financial statement, South African School Act, 1996, and minutes of previous meeting to find out whether the SGB members knew what they doing in those years. 1.7 LIMITATIONS OF THE STUDY Firstly, the use of one school as an example for financial mismanagement can be a limitation of this investigation. The qualitative approach in research might not be sufficient to collect reliable and valid data. Secondly, the researcher confined the study to one particular school, therefore, the size of the sample does not necessarily imply that the findings can be generalized to other schools. 1.8 CLARIFICATION OF CONCEPTS The key concepts are clarified below in the context of a school, in order to enable the reader to follow what is being investigated. More detailed clarifications can be found in Chapter 3.
6 1.8.1 Financial administration Van Der Westhuizen (1997:371) defines financial administration as “the execution of financial activities by a person in a position of authority for the purposes of achieving effective education”. According to Bisschoff (1997:79) financial administration is the “art of obtaining the funds which an enterprise needs in the most economic manner and making optimal use of these funds once obtained”. Jordan, McKeown, Salmon and Webb (1995:41), elaborating on this idea, define financial administration as the category of responsibilities that include:
• Supervision of receipts and disbursement of all school funds,
• Development and operation of a fiscal control system that monitors receipts and expenditures, and
• Co-ordination of the development of the school budget as the
educational goals of the staff and community are translated into financial needs and involvement in the development of a long term financial plans for a particular institution.
1.8.2 Financial management According to Bisschoff (1997:137) financial management has to do with the financial activities that are undertaken by the stakeholders to achieve the common objectives of the school, for example, the School Governing Body (SGB) and the School Management Team (SMT) should hold meeting where they have to discuss the financial position of the school. 1.8.3 Financial control Niemand, Meyer, Botes and Van Vuuren (2004:480) defines financial control as the examination of financial records by a person registered as an accountant. Niemand et al. further states that, the same person need to auditor in terms of the public accountants and auditors act, of 1991 for example financial managers, bookkeepers, accountants. Unfortunately, there are no qualified people in schools to do that, meaning that the school has to hire someone on a part time basis to come and check on whether the money is controlled effectively.
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1.8.4 Financial auditing According to Flynn, Koornhof, Kleynhans, Meyer and Posthumus (2005:74), financial auditing is a method that is used to ensure that income and expenditure are managed according to the financial policy of the school, for example, an auditor from the district office should be sent to schools to check on the financial position of each school. 1.9 RESEARCH PROGRAMME The research programme, which was followed in this study, is outlined below: CHAPTER 1 This chapter discussed the background and significance of the problem. The purpose of the study is clearly explained. A brief explanation of the research methodology, sampling techniques and data collection strategy was made. CHAPTER 2 As a second step, literature on the control of funds as an aspect of financial administration will be reviewed. The literature review served as a framework for the members of fund-raising and finance committee's understanding of financial administration at Sokisi Secondary School. The summary of the literature review and the clarification of the concepts were spelt out. CHAPTER 3 As a third step, the research methodology will be described. This includes a description of the design, sampling techniques and the strategies used for data collection and analysis. These steps were taken to ensure the validity of the research findings in Chapter 4 of the research report. CHAPTER 4 As a fourth step, collected data will be analyzed and interpreted in order to uncover the perception of the members of the fund-raising and finance committees who were involved with the finances of the school. CHAPTER 5 As a fifth step, the synthesis, objectives, empirical findings, conclusion and recommendations for future action will be discussed.
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1.10 SUMMARY The main aim of the Chapter was to describe the purpose and parameters of the study. The background against which this study took place was outlined. Some of the problems associated with the study were highlighted. The research design and research programmes were described and crucial concepts were clarified. The next Chapter reviews literature on the rules of school Governing bodies as managing and controlling schools’ finances.
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CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION In chapter one, background to the study, purpose of the study, problems associated with the study, research design, research programmes and crucial concepts were clarified. In this chapter literature review on the role of School Governing Body (SGB) in financial administration will be discussed. According to South African Schools Act, (SASA) 84 of 1996, the governance of every public school is vested in the governing body of that school and it may perform only such rights as prescribed by the act. This means the school governing body functions according to the direction from the school. It should be noted that the professional management of a public school must be by the school manager(s) and his or her school management team under the authority of the head of Department (HOD). By professional management one refers to the daily management of educational activities, which involve learning by learners and teaching by educators. SASA, further states that some members of the SGB may serve two or more public schools if the Head of Department thinks it is for the best interest of education at the schools in question. According to SASA, each individual SGB must have its own structure which is in line with the constitution of the country and all other relevant National and Provincial Education Acts, policies and directives. The constitution of every SGB should state the meetings to be held for SGB members, SGB executive and the entire parent body as well as learners and non-governmental organization. It must also include records of minutes and how to deal with financial administration i.e. financial records and how and when to audit financial books and when should the audited statement be given to the parents and the department. SASA states that every SGB's constitution should be submitted to the HOD within 90 days of the election. The main aim is for the HOD or his / her representative to check and verify whether the constitution complies with the departmental guidelines and the constitution of the country. The newly elected SGB rely on the school manager’s knowledge and experience if that school manager is not new in his / her position.
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According to SASA, the HOD of a province must provide funds for the training of newly elected SGB to enable them to perform their functions effectively and efficiently. The HOD must also make money available for the development and support of SGB throughout their term of office, in order to update them about the new developments. The main purpose of this chapter is to provide an overview of literature on financial administration, with specific reference to financial management in educational contexts. This overview will serve as a framework for the empirical part of the investigation into financial administration at the site where the investigation will take place. The functions of SGB, allocation of functions to SGB's, duties of SGBs and where does budget money come from will be looked at. 2.2 FUNCTIONS OF A SCHOOL GOVERNING BODY (SGB) The South African Schools Act (SASA) stipulates a number of functions, which a School Governing Body of each school must and should perform. Some of the functions are not explicitly mentioned but they are implied in other functions. According to the Department of Education (1996:12) the functions are:
• To promote the best interest of the school and strive to ensure the development through the provision of quality education for all learners at the school. This is the core function of education institutions.
• To adopt a constitution, this means that the SGB should draft a new
constitution if the school does not have one or to amend and adopt the one that is in existence.
• To develop the mission of the school, which implies that it must
develop a vision for that particular school as a mission statement always supports the vision.
• To develop the language and religious policies for the school which
means it must develop the code of conduct for learners in that school.
• To administer and control the school property, buildings and
grounds. In this context it refers to all school assets and finances
• To support the educators in whatever they try to achieve in the
school as long as it is for the betterment of quality education.
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• To recommend the appointment of educator at the school to the HOD as well as non-teaching staff.
• To allow reasonable use under fair conditions determined by the HOD
of the facilities of the school for educational purposes not conducted by the school.
• To allow for reasonable social and fund raising activities for the
community subject to such reasonable and equitable conditions as the SGB may determine which may include the charging of school fees.
• To hire additional personnel both educators and non-educator and
pay them. The educator hired should or must be registered with South African Council of Educators (SACE).
2.2.1 Allocation of functions to SGB It is envisaged that all public schools should apply for section 21 functions so that they could be self-managing schools. Section 21 functions prepare the institution to be self-managed in future where the school will be independent and does everything for itself. According to SASA for a school to have Section 21 functions or to be self-managing, it must have democratically elected SGB. The SGB should be functional and the HOD should be satisfied that such an SGB has the capacity to perform such functions effectively and there is a reasonable and equitable basis for doing so. The money allocated also depends on the area in which the institution or school is situated. Schools in disadvantaged areas get more money than schools in the suburbs. The allocated functions according to the Department of Education are:
• To maintain and improve the school properly and building as well as the ground occupied by the school buildings.
• To purchase textbooks, educational material / equipment for the
school i.e. Learning Support Materials.
• To pay services for the school, which refers to municipal services, which include electricity, water and refuse removal.
• To determine extra-mural curriculum of the school and the choice of
subject options in terms of provincial curriculum policy (Department of Education, 1996:16).
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2.2.2 Membership of SGB of an ordinary school SASA stipulates that the SGB of an ordinary public primary school consists of the school manager who is an ex-officio member, and elected members who are parents or guardians of the learners in that particular school, educators of that school, non-educator staff member in that school who is not a parent at the school and co-opted members who can be ex-learners of the school or any person who has the welfare of the school at heart or expertise. The difference between primary and secondary schools is that, learners can later become members of the SGB. They are also elected just like the parents, educators and non-teaching members of the staff. It is important to note that a co-opted member of the SGB does not have voting rights like the other members who are elected. SASA (1996:14) states that the number of the parent members must comprise one or more than the combined total of the other members of the governing body who have voting rights. If the number of parents at any stage is not more than the combined total of the members with voting rights, the SGB should temporarily co-opt parents with voting rights. In most disadvantaged school, it is sometimes difficult to have the correct number of parents in the SGB because parents do shun responsibility. They do not want to stand for elections, that is why sometimes on election dates for parents members, most schools could not elect because the parents could not form a quorum. On the first day of the election the quorum is supposed to be 50% of the entire parent body of the learners enrolled at the school. In some schools in Ekurhuleni West, the election in May 2004 failed because of micro politics tension in the area. Coleman, Bush and Glover (1994:16) describes micro political forces as relating to spending decisions to the relative powers of groups and individuals in the organization. This is a process, which is likely to be resolved by conflict. This view is re-iterated by [Levacic (1995:165). In primary schools a community members claimed that other parents on the voter's roll of the school do not have children in that school. Here the voting process needs to be handled in terms of the law. The researcher is of the opinion that whether a parent or a community member has a child or not in a particular school or with politics or without politics reliable, responsible and diligent parents who are
13 committed to education and the school should be elected and be utilized for the benefit of both the school and the learner. The purpose of the school is to develop and enrich the client who is a learner. According to the Department of Education (1996:14) if a learner leaves the institution, the parent of that learner ceases to be a member of the school's Governing Body irrespective of his/her dedication, contributions, commitment or his/her effort towards the development of the school. The Department of Education does not verify what the member is doing or his/her contribution to education. The researcher is of the opinion that one's contribution to the institution should allow him/her to serve as a valuable member or an asset of the school. The school should be the one that judges one's performance. The SASA as cited in the Department of Education (1996:16) also states that the term of office bearers in the executive should not exceed a period of one year even though it allows re-election for the executive. The researcher feels that the period of one year is too short. The researcher believes that the office bearer’s term of office should be decided by an individual school, depending on their capabilities and their constitution. As the school is a juristic person with legal rights, it means it must be autonomous on some of its decisions for self- improvement and self-motivation. 2.2.3 Duties of SGB relating to school budget According to Gauteng Provincial Gazette Extraordinary Notice 786 of 1997, a governing body of the school shall establish a budget. Prioritise for each year should be budgeted according to the guidelines determined by the HOD, which shows estimated expenditure and incomes for the following year. Van der Westhuizen (1995:375) describes the budget as planning instrument, which contributes in a constructive way towards preventing the disruption of the educational programmes as a result of insufficient or exhausted resources. The researcher believes that when a budget is drafted or drawn it should not be for a year but the SGB should opt for multi-year financial planning so that if the following year begins and the budget has not yet been drafted, the school can start working on the remaining budget. This involves spreading the expenditure over a longer time-period (Levacic 1995:29). The drafted budget should be presented to the parent body meeting for review and acceptance. It should receive the support of the majority of the parent body who have attended that particular meeting.
14 2.3 ALLOCATION OF FUNDS According to Coleman and Anderson, (2002:61) in England and Wales money for education comes primarily from Central Government. They further reiterate that children from minority ethnic groups are believed to require extra resources. According to the Department of Education (1996:24) the state (Central Government) must fund public schools from the revenue on an equitable basis in order to ensure proper exercise of the right of a learner to education and the redress of the past inequalities in education provision. This simply implies that the state should always allocate more money for the learners from disadvantaged communities. The state must on annual basis provide information to the public school regarding the funding to enable schools to prepare their budgets for the following year on time. For example, according to Department of Education (2003:4) in 2002 the school allocation to the poorest provincial quintiles of learners varied from around R60.00 for North West and Limpopo to about R450.00 for Northern Cape and Gauteng for the coming years. The minimum school allocation according to the same document per learner for the poorest learners should be R450.00 in 2004, R563.00 in 2005 and R703.00 for 2006. In the light of this, the schools should also provide the state with the correct data concerning their enrolment. According to the South Africa’s constitution every public school is a juristic person with legal capabilities, obligations and right to perform, which means they should and must know the school’s standing on funding. According to the Department of Education (1996:25) the SGB may charge the parents or learners in the institution school fees after consultation with the entire parent body or in accordance with the resolution adopted by a majority of the parents present at the meeting if such resolution provides for the amount of fees to be charged. The SGB should inform the parents of their rights and obligations of school fees. It should also inform them of exemption of those who cannot afford. The provision is that either one receive total, partial or conditional exemption. When drafting a budget, the finance committee should always consider the exemptions on school fees. The parents who are exempted from paying should be encouraged to render voluntary services to the school. The parents should also be encouraged to give the school the correct information on their financial status. Schools also get money from advertising, for example, when the local community advertise something on the school magazine, that money goes into the school.
15 It is the responsibility of the SGB and the entire school community members to market and advertise their school. SASA also encourages the School Governing Body (SGB) to raise funds to supplement allocation from the goverment. On this note, it is envisaged that each school should have a fund-raising committee. The school may raise funds through civvies, bazaars, excursions, concerts like cultural days, donations, sales like young entrepreneur competition and tuck-shop. All the money received from whatever sponsor or donor, the department needs accountability from the user, with correct transactions. 2.4 FINANCIAL PLANNING According to McAlister and Cotlnolly (19900:27) Planning in financial terms involves expressing the school plan in finanical term. In the process of skill planning the following should be noted:
• Begin with the mission and general aims of the school as a framework
• Determining outcomes according to the needs of the school
• Measure the cost of the programmes and establish school fees and
other revenue
• Evaluate the output of each programme The school manager and the financial committee make their projection (plans) for the coming year from assumption based on reliable data of expected incomes, which form the basis for the projected expenditure. As the year progresses, adjustment can be made to these plans. 2.4.1 Function of a budget According to Jordan et al. (1995: 151-152) school budgets serve as guides to financial planning and program management to permit orderly operation for a stated period of time. Therefore, the basic function of a budget is to serve as an instrument for planning so that educational program will not be interrupted or restricted because of insufficient funds or depleted accounts. Section 11 of SASA, of 1996 states that to ensure effective implementation of a school budget, the head of the school, teaching and non-teaching staff, the members of the school governing body and the learners, from grades eight to twelve should be consulted when a school budget is drawn.
16 The purpose of consulting all the stakeholders is to ensure that the financial committee and the School Governing Body properly control the resources that are to be allocated. The effective control of the school finances would ensure that the needs and objectives of the school are catered for. The needs of the school would not be realized if the correct budgetary procedures were not followed (Van Der Westhuizen 1991: 399). A guideline from section 29 of SASA, 84 of 1996, stipulates that, the financial committee and the School Governing Body should, effectively manage funds that have been allocated. The financial structures (financial and the fund-raising committee), have to involve the other members of the teaching and non-teaching staff when the decisions are made. This participative process leads to wide acceptance opportunity to take part. 2.4.2 Budget classification According to Coleman et al. (1996:10 and 64) a budget is classified into three categories, namely, incremental, zero based and activity budgets. The incremental approach regards the previous year's budget as a starting point for the preparation of the new one. According to this approach the needs and objectives of the school are used to justify an increase or decrease of learner population in a particular school, therefore determining the expected income and expenditure. It could also be based on the inflation rate of the country. Unlike the incremental budget, the zero-based system of budgeting does not reconsider the previous year's decisions, but examines the current expenditure patterns and allocations. This approach to budgeting encourages greater involvement of the stakeholders when it is generated. Besides incremental and zero-based approaches to budgeting, activity budgeting is also important for the purpose of generating funds Bush and West-Burnham (1994:346), Jordan et al.(1995:176). The activity type of budgeting focuses on the activities that are undertaken by the school to generate funds, for example, school trips, raffle, concerts, etc. Most schools use a combination of all three types of budgeting. Governing bodies are provided with guidelines by the Member of the Executive Council (MEC) for education in each province, that must be taken into account when drawing up the budget. The following, however, are basic budgeting tasks, which the principal and the finance committee of the school (sub-committee of the governing body) should pay attention when drawing up the budget. Besides the classification of a budget into three categories, Coleman and Anderson
17 (2000: 109) maintain that for the effective implementation of budgetary decisions, the head of the institution remains the key decision-maker when a budget is drawn up. This means that:
• The accounting procedures should reflect the true financial status of the school and provide room for internal and external control.
• There should be adequate safety mechanism to protect financial data
from being lost or altered.
• The accounting procedures should be in compliance with the financial policy.
2.5 MODELS OF FINANCIAL DECISION-MAKING An organisation like a school defines the way in which financial management decision is made. According to Bush (1995:124) there are six models of decision-making, but the researcher will only discuss four of these models, because they are the only relevant to these studys. The models are rational, political, collegial and ambiguity. 2.5.1 Rational model Davies et al. (1994:345) stated that, rational approaches are based on the hypothesis that organisation directly relates resources’ expenditure to the achievement of objectives. In rational model, resources are allocated according to the organisational objectives. Levacic (1995:62) says that this model places emphasis on the value for money, the concept of economy, efficiency and effectiveness. The approaches are normative in that they reflect views about how organisation and individuals have to behave. It has a perception of a problem or a choice opportunity. It also gives an analysis for information and formation of alternative choice. Because of the emphasis on objectives, there might be a dispute over the objectives and definition of problem as this may depend on the individual’s stand point (Coleman and Anderson, 2000:102). The choice of a solution may be impartial and detached, as groups or individuals will promote their own agendas at the expense of the organisation. The rational model has three main key elements, which are output budgeting, zero-based resource decisions and multi-year time horizon. According to Davies et al. (1994:346) output budgeting focuses on the outcomes of the educational activities rather than resource input.
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They zero-based resource decision model is highlighted in Section 2.6 which deals with the proposed model. Multi-year time horizon involves abandoning simplistic one-year financial planning or resource allocation in favour of multi-year financial planning. It involves spreading expenditure over a longer time period. It makes attempt to match the nature of education with resource expenditure or resource allocation. 2.5.2. Political model Political model emphasises prevalence of conflict in an organisation. Interest groups form and pursue their interests at every opportunity. Decision-making depends on bargaining and negotiation and the outcome usually depends on who has the power. The key element in political model is incremental which links the previous year’s budget with minor incremental to budgetary processes, micro politics which relates spending decisions, the relative powers of groups and individuals in an organisation. It also has organisational process, which relates budgetary consideration to wider organisational issues (Bush, 1995:74-7). 2.5.3. Collegial model According to Coleman, Bush and Glover (1994:17) in collegial model decisions are made through a process of discussion leading to consensus. Staff has a formal representation within decision-making. Because decisions are participatory process, this could lead to ownership of the decision but can also lead to political process in decision-making. 2.5.4. Ambiguity model It assumes that turbulence and unpredictability are dominant features of the organisation. There is no clarity over objective, as schools deal with clear, transparent and unambiguous objectives. Participation in policy-making is fluid as members opt in or out of decision-making opportunities. In this model, budgetary decision are likely to be characterized by lack of clarity. A further source of ambiguity is the fluid participation in decision-making. Individuals vary in the amount of time to another. Schools cannot use this model unless the school’s leadership is confused (Bush, 1995:112-4). 2.6. PROPOSED MODEL As there is no specific functional model on financial management and resource allocation, it is better advisable for schools to use a
19 combination of all different models, depending on their needs and circumstances. For a start the schools, according to SASA, should establish democratically elected functional SGB. The SGB establish school fund-raising committees, which should control and monitor finances and also advice SGB on financial matters and resource allocation. For budgeting, the finance committee must draft a budget with the help of the staff and submit it to the entire parent body and the educators. This implies that the committee uses the collegial model. According to Coleman et a1. (1994:17) this model is suitable for institutions like schools where expertise is distributed widely within the organisation. This point is re-iterated by Bush in Coleman and Anderson (2000:102-103) who say that educators have an authority of expertise, which arises from professional training and experience. He also says that the expertise based on specialist subject knowledge gives educators the right to take part in decision-making. Even though consensus and consultations are dominant this should not leave out the notion on rational model, which focuses on the objective of the organisation. According to Levacic (1995: 62) in the rational model resources are allocated according to the organisation’s objectives. The main aim of the school is to strive for positive quality output or outcomes. Levacic (1995: 62) further states that resource allocation should be informed by clearly articulated aims and priorities among these objectives. It also emphasises zero-based budgeting, which involves taking fresh look at expenditure rather than taking decisions on the previous practice. Davies in Bush (1995:346) refers to zero-based budgeting as starting a year with a clean slate rather than basing decisions on previous practices. This will be better used when one budgets for new items that were never budgeted before. It is about examining existing core expenditure patterns or allocation (Bush, 1995 :346). The schools should always have a long term planning rather than the typical short term planning, which lasted one year. Planning should address multi-year time horizon to the consideration of long-term aims of the organisation, (Davies, Bush and West-Burnham 1994:247). As an example, a Grade one learner takes seven years in a particular school, thus planning should accommodate his/her aspiration and desires during his/her stay. The model should include aspects of the political model, as they emphasise prevalence of conflict in an organisation. These models represent a realistic portrayal of decision-making because in South
20 Africa, politics dominates all spheres of people’s lives and the rand value fluctuates anytime. The inflation rate is also not stable. Political models include elements such as incremental process, which bases its decision on the previous year’s budget i.e. income and expenditure. There is no important attempt to reassess the present spending pattern. It is acceptable as valid and realistic. Incremental means growing. If the new resource allocation is incremental it means it is build in the following year’s budget on this year’s income and expenditure (Davies et al. 1994:348). Organisational process approach may be recommended as it puts forward that, there are a number of factors, which the organisation pursues (Davies et al. 1994:346). It also tries to balance these factors with the achievement or set objectives in order to ensure harmony. It is better to avoid micro-political factors as these may end up dividing schools as some may include deep politics in an institution. The researcher’s proposed model is called collegial model, where accountability is blurred by shared decision-making, and it will be discussed thoroughly in the next section. 2.6.1 Rationale for the collegial model The collegial model supports the principle of participatory, consultative and democratic leadership or decision-making. The fact that every member of the school participates in decision-making, no one will claim that he\she was not consulted. It promotes ownership of action, which is decision–making. It is also an inclusive process. The model deals with the aims or the objectives of the organisation with equal distribution of resources to respective departments. Zero-based decision-making stresses that all expenses should be justified. This implies that one should be accountable for whatever he/she has budgeted for. Planning in this model should be for some several years. This implies that decision-making on finances should be part and parcel of strategic planning for the school. It is imperative for one to listen to the vocal voice of influential individuals and analysis or assess their opinions. On incrementalism one is bound to think of the economic aspect of life as inflation. 2.6.2 Strengths and weaknesses of the models According to Coleman and Anderson (2000:107), zero-based decision is good when the school or institution undergoes change. It is also good
21 when a manager moves spending from one area of the budget to another. It stresses justification of expenses. Zero-based decision is time consuming, as the core centre has to calculate its financial needs afresh each year on what its commitments will be. One other problem is that over estimation may occur because the previous budget is not used as a basis for decision-making and to make sure that sufficient funds are allocated for (Coleman 2000:122). As the rational model emphasises objectives it is better to verify that decision-making does not represent the interest of few unrealistic influential individuals. Multi-year times horizon planning gives one an opportunity to plan for a longer time which is good but one needs not to overlook operational or developmental plans which operate for shorter periods or on daily basis. If one has budgeted for many years it helps one not to duplicate his/her needs or requirements. Collegial part of the model tends to be slow and cumbersome leading to frustration with the process. As one consults all stakeholders, it needs too much time and patience. The consensual process is flawed and it is likely that participants will represent sectional interests, which might lead to conflicts than co-operation. This might lead to political model, which emphasises on solving problems through conflict and negotiations. It may fail because of hostility of staff members. It is not correct to assume that all members of the staff want to participate or agree with consensus. It also creates problems to school managers who are accountable for the decision even those who do not enjoy their personal support. The school manager is the school’s accounting officer, so some of the decisions may be pushed through his/her throat without his/her consent on them. The collegial model, because of its participatory principle, encourages ownership amongst all participants at all level. Consensus is a democratic process, which should be encouraged among all people. Political component’s weakness is that influential individuals might be dominant upon the most salient individuals. It is important and that is what is happening in our society. Powerful individual politicians dominate all decisions in the meetings. In order for one to be part with economic development one should always acknowledge that goods, prizes increase every year because of inflation i.e. incrementalism. Incrementalism does not give room for the buying of new resources, which were never budgeted for the previous year. It is only proper and applicable on what was on the previous year’s list. It does not give
22 room for alternatives unlike zero-based resource allocation, which allows one to budget for new things without taking into consideration the previous budget. 2.7 ORGANISING SCHOOL FINANCES The organization of school finances should include aspects such as:
• Drawing up a school financial policy.
• Setting up a structure within the school to handle administrative and financial matter.
• Delegating certain function to clerks, class educator and the
treasurer.
• Co-ordinating activities (Bisschoff, 1997:90). In designing a structure for financial administration, components for administrative and accounting tasks should be included. In order to delegate and to lead the financial administration procedures effectively, school managers and members of the financial committee must be familiar with the correct procedures used in the school for the following activities:
• Handling the school fund account.
• Receiving, recording and administering school finances.
• Financial accounting and reporting (Bisschoff, 1997:90).
2.7.1 The school fund account All funds that are collected in the name of the school are school funds and should be deposited in the school fund account. The main purpose of the school funds is to supplement the resources supplied by the Gauteng Department of education. The school fund supports the school’s educational programme by providing those items that the education authorities do not make provision for. Rules and regulations governing school funds are clearly stipulated in government regulations. Chapter 4 of South African Schools Act (No.84 of 1996) clearly stipulates these regulations. The Act covers matters pertaining to the school fund, such as the establishment of school funds, expenditures of school funds, financial administration and bookkeeping, budgeting, establishing the amount of the school fund in co-operation with the parents, keeping a record of how funds are used and auditing.
23 2.7.2 Receiving, recording and administering school finances It is important that there are clearly procedures for collecting funds at the school. The best and safest way to deal with incoming money is to have a financial officer who is appointed to collect money and issue receipts for all money paid to the school. Funds received must be deposited on a daily basis at the bank where the school fund account is kept. There are certain regulations governing the spending of school funds. According to the South African Schools Act (NO. 84 of 1996), purchases from the school fund may only be for:
• Educational purposes of the school,
• The execution of the governing body's task, and
• Any other educational purposes as agreed upon between the governing body and the Department of Education.
The following may be applied as regulations for purchases at schools:
• All purchases and payments made from the school fund should be authorised by the school manager and the governing body,
• Invoice and receipts for purchases from the school fund must be
filed for auditing purposes, and
• Payments should only be made by cheques on submission of a specified account.
When it comes to spending funds, the school manager must follow the prescribed procedures. The governing body and the school manager should also develop a system for safekeeping as well as the handling of money received in the school. 2.7.3 Financial accounting According to the regulations contained in the South African Schools Act (NO. 84 of 1996),the governing body and the school manager (as a member of the governing body) are responsible for administering the school effectively. Accounting is regarded as an important aspect of managing the school funds. The school's bookkeeping which forms part of the accounting components may be delegated to a capable member of the staff who has
24 knowledge of accountancy. However, the school manager and the governing body remain responsible and accountable for the financial administration of all the money that is collected for and paid out of school funds. The school's accounting system should make provision for the following accounting tasks:
• Identify, allocating, analyzing and interpreting financial information;
• Implementing and executing the school's financial policy, and
• Communicating the school's financial information to all
stakeholders (Bisschoff, 1997:92). 2.8 CONTROL OF SCHOOL FINANCES Control in the financial sense has to do with all the measures that relate to the planning and organisation of financial functions. Financial control includes the following tasks:
• Drawing up criteria to ensure that the school's resources are mobilised effectively,
• Monitoring and evaluating the school's financial progress, and
• Initiating corrective action if needed (Carter and Narasimham,
1996:65-66).
2.8.1 Monitoring and controlling of the school budget and school finances
Monitoring a school’s budget is a continuous process that goes on throughout the year. It entails keeping a check on the difference between the planned financial status at any given time and the actual financial status at that time. It involves the following:
• Drawing up a projection for the revenue and spending for the whole year, and identifying positive and negative variances,
• Checking if resources are mobilized effectively,
• Evaluating and re-organizing if and where necessary,
• Noting if there is a surplus or deficit at the end of the year, and whether there is any possibility of reserves, and
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• Controlling and checking expenditures by means of monthly statements, quarterly statements and the annual report (Carter and Narasimham, 1996:68).
2.8.2 Financial reporting An important characteristic of the present approach to education management in general and financial administration specifically, is the emphasis on transparency and information sharing among all stakeholders. Accountability has become a collective responsibility, which should include all stakeholders. For the school manager and governing body, this means that they must deal with funds in a responsible manner and that they are accountable to the parents, the learners, the community and the Department of Educations (Bisschoff, 1997:93). In order to be able to give a clear picture of the state of the school's finances, the school manager should see to it that monthly and quarterly statements are kept. A financial report on the income and expenditure for the financial year including a balance sheet must be submitted to the governing body for approval (Bisschoff, 1997:94). Parents should be invited to comment on and acknowledge the annual report. It is also stipulated in the South African Schools act (No. 84 of 1996) that the governing body of the school should appoint an independent, qualified person who is not a member of the school staff or governing body to audit the books annually. 2.9 CONCLUSION This chapter provided an overview of literature on financial administration, with specific reference to financial control in schools. Various concepts and processes related to financial administration were clarified and discussed, with a view to investigating the problems experienced at the research site with regard to financial administration The characteristics of sound financial administration that emerged from the literature review were summarized with a view to subsequent use. Good planning, consultation, monitoring and reporting promotes the smooth running of the school as well as marketing the school. The research methodology is discussed in Chapter three in order for the researcher to reach a valid and reliable conclusion.
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CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 3.1 INTRODUCTION In chapter two, literature review regarding the role of the School Governing Body in financial administration was reviewed. In this chapter, the research design and methodology will be discussed. The aim of this chapter is to describe the research paradigm within which the empirical investigation of the administration of funds at Sokisi secondary school was conducted. It also serves as a means of reporting the procedures that were followed to collect and interpret research data. In addition to those procedures, the chapter will also focus on the measures that were taken to ensure the validity and reliability of the research findings. 3.2 RESEARCH METHODOLOGY The study is aimed at investigating financial administration at Sokisi secondary school. McMillan and Schumacher (1997:554) argued that in order to obtain primary data the researcher has to interact with the participants in their naturalistic and participants - oriented environment. In order to achieve this purpose, the members of the fund-raising and finance committees from Sokisi secondary school described verbally their own experiences. In terms of the research purpose and the type of data required, a qualitative approach was deemed more appropriate than the quantitative one, because it enabled the researcher to obtain many observations of present or past situation, which form detailed description of participant perceptions and social realities, and then generate from these descriptions an understanding to explore the phenomenon. Fowler (1993:206) states that the purpose of qualitative research is not to generalize the findings to other people. Generalizations of findings are applicable in quantitative research. Therefore, the quantitative approach will not be appropriate for this study. The nature of the problem being investigated determines the research design. McMillan and Schumacher (1997:427) stipulate that, in qualitative research, an ethnographic design is used to study the actions, beliefs and behaviour of the participants in the natural settings over a long period of time. For shorter investigations, a case study approach is deemed more appropriate. For the purposes of this
study, the researcher has chosen a case study design, which allows her to interact with the participants from a single school.
27 The goal of qualitative research is to enable researchers to know and understand, how individuals in their natural settings, interpret their day to day life experiences (McMillan and Schumacher,1997: 393). According to Neuman (2000:99), the major advantages of qualitative research are:
• It enables the researchers to study human experiences depth,
• The method stays closer to the experiences of the participants, and
• It gives the people who will read the findings a deeper understanding of what was discovered.
According to Harley, Bertram and Mattson (1999:29), the disadvantages of qualitative research are the following:
• It is time consuming, therefore only few participants can be studied,
• It is not always possible to make comparisons and draw general
conclusions, and
• Mathematics and Statistical Procedures cannot be used to process the findings.
The researcher attempted to overcome some of the disadvantages, which were stated above by assuring the participant that whatever they would say to her would remain confidential. By so doing participants started answering the question on time and tried to provide honest answers, because they trusted her. In order to interpret their feelings scientifically, researchers have to become observers of participant’s experiences. When they have assumed that role, they will be in the position to see things through the participant’s eyes (McMillan and Schumacher, 1997: 391). In the study, the researcher allowed the phenomena to reveal themselves. For this reason, a case study was more appropriate to this study, because it offered the researcher an opportunity to record what the participants said.
28 3.3 SAMPLING TECHNIQUES The quality of a piece of research not only stands or falls by the appropriateness of methodology and instrumentation, but also by the suitability of the sampling strategy that has been adopted (Morrison, in Maykut and Morehouse (1994:57). He/she further states that researchers must take sampling decisions early in the overall planning of a piece of a research because factors such as expense, time and accessibility frequently prevent them from gaining information from the whole population. According to the Oxford pocket dictionary (1992:805) sampling can be seen as a small separated part showing the quality of the whole. It further stated that sampling could be seen as a test by taking a sampling or experiencing. Kerlinger in De Vos (1995:198) added by saying that sampling meant taking any portion of a population or a universe as a representative of that population or universe. Fowler (1993:112) states that qualitative and quantitative researchers approach sampling in different ways. According to Creswell (1998:96), there are two main methods of sampling research. The researcher must decide whether to opt for a probability (also known as a random sample) or a non-probability sample (also known as a purposive sample). The researcher chose purposive sampling because, this type of sample is based entirely on the judgement of the researcher, in that a sample is composed of elements that contain the most characteristics, representatives or typical attributes of the population (De Vos, 1995:163). The researcher may decide, for instance, that Matriculation learners’ views on the drugs are representative of those of modern youth. Another researcher may believe that first-year students’ views are more representative of those of modern youth. The judgement of the individual researcher is obviously too prominent a factor in this type of sample (Mabaso, Meyer and Lancaster, 2001:34). Purposive sampling was considered more appropriate, because the researcher dealt with a contectualised study, which focused on one school. Mcmillan and Schumacher (1997:397) claim that in purposive sampling, samples are chosen because they are likely to be knowledgeable and informative about the phenomenon the researcher is investigating. Mabaso, et al. (2001:34) also urgue that a purposive sample is the most important kind of non-random sampling, because the researchers rely on their experiences and previous research finding to deliberately obtain research participant in such a manner that the sample may be regarded as representative of the relevant group. Therefore, the members of the
financial structures, were more appropriate for this study, because they were directly involved in handling the finances of the school.
29 According to Maykut and Morehouse (1994:56), the advantages of purposive sampling are the following:
• It increases the likehood that variability common in any social phenomenon will be represented in the data.
• Researchers handpick the cases to be included in the smple o n the
basis of their judegement. The following are the disadvantages of purposive sampling:
• Purposive sampling is time consuming. Therefore the researcher needs to decide early on which sample to use.
• Purposive sampling is expensive because a researcher has to travel
a lot for her to give more information and sometimes one may finds that the participants are not there and one may have to schedule another appointment.
• Accessibility of time, money and participant can also deprive the
researcher a chance to make a research. The researcher used purposive sampling to solve the problems in Sokisi secondary school. The aim of the research was not to generalize the finding to other schools, but to describe a particular case study. The researcher overcome the sampling problems in this study by clearly identifying and formulating the criteria for the selection of respondents who were physically administering funds in that particular secondary school. By doing so the findings can never be generalized because, not all the finance and fund-raising committee members were mismanaging funds, and with those members who were mismanaging funds they were not doing that intentionally, but did not have knowledge because no formal training or workshop took place. 3.4 DATA COLLECTION McMillan and Schumacher (1997: 269) further stated that the most common data collection techniques used in qualitative research is observations, interviews and document analysis. In this study, all three of these techniques will be used. 3.4.1 Interviews
In this study, members of fund-raising and finance committees were interviewed in groups of two. This approach is chosen as a means of data collection technique, because interview questions could be repeated or their meanings explained in case the respondents did not
30
understand what was asked. The researcher could probe the respondents to give more information where respondents did not provide complete answers. The questions used in this study are reflected in Appendix A, page 63. According to Neuman (2000:126), the major advantages of using interviews in a research are:
• They give the researcher and the participant a chance to know one another.
• The participants can clarify the misunderstandings on what the problem might be.
The disadvantages of using interviews in a research are:
• The participant might get frightened and fail to answer the questions which are asked (Neuman, 2000:127).
The purpose of using the interview is to uncover the respondents’ understanding of financial administration in a school.
The interviewer could either use closed or open - ended questions. For the purpose of this study open - ended questions were used, because they encouraged the participants to express their views.
All interviewees were asked the same open - ended questions. They were given the opportunity to respond according to how they understood the questions. To make the interview much trustworthy, the interviewer cross checked the interviewee with the behaviour that was recorded during the observation (Fowler, 1993:206).
The interview protocol followed in this study appears below:
• Appointment and determining dates for interviews with the participants were made 8 weeks prior to the interview section.
• Permission was obtained from the respondents to use a tape recorder.
• Verbatim transcriptions of the tape recordings were used as a basis for data analysis.
• Participants were assured that their names as well as the name of their school and responses would remain confidential from the public.
• The purpose of the interview was stated before the interview session.
• Questions were repeated in case respondents did not understand them.
31 3.4.2 Observation The prupose of using observation as a data collection strategy was to observe members of fund-raising and finance committees when they administered school funds, in order to obtain data that are unbiased and accurate. The recording of the behaviour of the participants, took place during interview sessions. The behaviour that had been recorded was used as a means of cross-conferencing of the participants’ responses to the interview questions (McMillan and Schumacher, 1997:271). Naturalistic observation was used when then researcher observed the participants going about with their everyday activities, for example, brainstorming ways in which funds can be accumulated in their school, also the financial committee going through the records such as, receipt books, financial statements, minutes of the meeting that were held and South African School’s Act, of 1996. 3.4.3 Analysis of documents Information was gathered from previous year’s (2002 & 2003) financial records such as, receipt books, financial statements, Department of Education, of 1996 and minutes of the meetings that were held. The purpose of examining the financial records was to compare the observations, responses from interviews to what is contained in the documents. The purpose of the comparison is to eliminate research bias (McMillan and Schumacher 1997:413). 3.5 DATA ANALYSIS According to De Vos (1995:301) data analysis is the process of bringing order, structure and meaning to the mass of collected data. He/she further state that data analysis is a messy, ambiguous, time consuming, creative and fascinating process. In addition to what the Marshall and Rossman (1995:132) said, Neuman, (2000:201) stated that data analysis process does not proceed in a linear fashion, it is not tidy. Irrelative data analysis is a search for general statement about relationships among categories of data. It builds grounded theory (Marshall and Rossman, 1995:111). It presents a formidable task for qualitative researchers (Croswell, 1998:139). Creswell (1998:142-165) further states that the process of data analysis and interpretation can best be represented in a spiral image - a data analysis spiral. The researcher moves in analytic cycle rather that using a fixed linear approach. One enters with data made up of text or images and exists with an account or a narrative. In between, the
researcher touches on several of facets of analysis, cycling ground and upwards towards the completion the process.
32 According to Creswell (1998:142) the steps of data collection and analysis are as follows:
• Collection and recording data,
• Managing data,
• Reading, memorizing,
• Describing, Classifying, Interpretation, and
• Representing and Visualising. McMillan and Schumacher (1997: 501) further states that data analysis involves the process of analyzing, coding and interpreting the data, which has been collected. Data collected from observations, interviews and documents were compared. The comparison helped to minimize researcher’s bias, when the cross - checking was done. 3.6 TRUSTWORTHINESS Marshall and Rossman (1995:145-146) observes that all research must respond to canons that stands as criteria against which the trustworthiness of the project can be evaluated. These canons can be phrased as questions to which all research must respond. The questions are as follows:
• How credible are the particular findings of the study?
• By what criteria can we judge them?
• How transferable and applicable are these findings to another setting or group of people?
• How can we be reasonably sure that the findings would be replicated
if the study were conducted with the same participant in the same contract?
• How can we be sure that the findings are reflective of the subject
and the inquiry itself, rather than a creation of the researcher's biases of prejudices?
According to Fowler (1993:258) there are strategies that are employed in qualitative research, to ensure the trustworthiness of the research findings. These strategies are credibility, conformability, transferability, validity and reliability will be discussed next.
33 3.6.1 Credibility According to McMillan and Schumacher (1997: 162) credibility refers to the extend to which the results approximate reality is judged to be trustworthy and reasonable. Credibility is enhanced when the research design takes into account potential sources of error that may distort the findings. In qualitative research, credibility is obtained from the discovery of human experiences as they are lived and perceived by informants. These human experiences are unique, therefore the results cannot be generalized to other situations. To achieve credibility the researcher encouraged the participants to provide valid and in-depth description showing the complexities of interactions as their names and the name of their school will remain anonymous. 3.6.2 Conformability Conformability ensures that there is freedom from bias in the research procedures that data and interpretation of the study are of true reflection of what has been investigated (Poggenpoel, 1995:350). The extent to which the research findings can be confirmed by another researcher depends on conformability of neutrality achieved when true-value and applicability of data is created (Krefting, 1990:200 and 222). When the researcher was conducting interviews, permission was obtained from the participants to use a tape recorder. In addition, the researcher confirmed the participant’s confidentiality. This enabled the participants to feel free to provide the information about the financial administration at school. 3.6.3 Transferability According to Oxford pocket dictionary (1992:970) transferability comes from the verb transfer, which means to convey , remove or hand over. In addition to what the Oxford pocket dictionary has stated above, Krefting (1990: 216) quotes Guba (1981) who refers to transferability as the criterion against which applicability of qualitative data assessed. For the purpose of this study, the findings that are applicable to Sokisi secondary school cannot be applied to other schools, because schools are unique and the circumstances from different schools vary.
This implies that the researcher cannot convey the words for as they are but can only refer back to the original theoretical framework to show how data collection and analysis were guided by the concept.
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3.6.4 Validity According to Fowler (1993:259) validity means truthful. In qualitative research, the investigators are more interested in authenticity. In addition to what Fowler had stated above, Bellis (2000:137) said that tests, exams or others must test what was supposed to test not something else. He also added by saying that where the skill in English was important, the assessment strategy should not place emphasis on oral abilities. This means that the researcher has to be given a fair and honest interpretation of the phenomenon as it reveals itself. This interpretation should be from the viewpoint of someone who lives in a particular environment. To enhance validity of the research findings, the participants responses were tape - recorded, these responses were compared to the literature. 3.6.5 Reliability According to Fowler(1993:258) reliability means consistency. Reliability in qualitative research is directly related to consistency of the researcher’s interactive style, which could lead to biasness. Brown and Knights (1994:106) added what Fowler stated above by saying that reliability was the assessor’s or researcher’s attempt to make sure that the results that were in front of those involved in assessment or interview were description of the thing that was assessed or interviewed not a product of something else like a measuring instrument. To eliminate the possibility of bias, the qualitative researcher uses a range of strategies aimed at cross referencing findings and interpretations. These strategies may include the use of other research findings. Data obtained from interviews were compared to the data collected from financial documents, such as receipt books and financial statements. 3.7 STRENGTHS OF THE STUDY First, the study may contribute new knowledge on how school finances should be effectively administered and managed. Second, members of the SGB and finance committees could be equipped with the financial knowledge and skills on how to control and administer the school finances. Consultation of all people involved must be used in future to promote transparency on finances. Continuous evaluation will be encouraged to prevent financial mistakes and rectify any mistakes as early as possible.
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3.8 CONCLUSION This chapter discussed the qualitative method as an applicable research approach to this study. The sampling method and the procedures that were followed when data was collected and analyzed were highlighted. The research design and the steps that were taken to ensure trustworthiness of the research findings were described. The analysis and interpretation of the research findings will be discussed in chapter four.
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CHAPTER FOUR ANALYSIS AND INTERPRETATION OF THE RESEARCH FINDINGS 4.1. INTRODUCTION In chapter three the research methodology, sampling data collection and data analysis techniques were discussed. Trustworthiness and strengths of the study were also highlighted. The purpose of this chapter is to present the analysis and the interpretation of the responses of the interviewees to questions asked. These will be compared with the literature findings. The aim of comparing the responses with the literature findings is to investigate the respondents understanding of the financial administration as an aspect of financial management. 4.2 ANALYSIS AND INTERPRETATION OF RESEARCH QUESTIONS The analysis and the interpretations from the interview Schedule (CF. Appendix B) are written below. The total number of SGB members is fifteen, comprised by six parents, two non-teaching staff, three learners, three educators and the school manager. Only six members of SGB were interviewed, because the others were either busy or not willing to co-operate, because they always had excuses. 4.2.1. Date of SGB elections The researcher asked the SGB members as to when the elections took place. Miss B, Mr M, Mrs M, Mrs S, Mr K and Mrs N, replied that the election took place in May. 4.2.2. Achievements of the SGB The researcher enquired from the new members of SGB what their achievements were thus far. Miss B. said that they have only elected SGB members into portfolios, which meant that they have only elected an executive committee. Mr M, said that as they are not workshopped or trained, nothing was done. He added by saying that they are just confused. Mrs M, said that in their school they recommended two middle managers and a Deputy School Manager to the HOD. This means that the committee shortlisted and interviewed people. How this was done maybe the school manager workshopped the committee on the process. Mrs S, indicated that the school recommended two educators and two Non-Teaching
staff. Mr K, also said that the school had interviews and short listing. Mrs N, said that the SGB was still at puberty stage but they have big plans for the school.
37 According to South African Schools Act of 1996,the governing body members can recommend regarding the appointment of staff at the school and be part of the short listing and interview panel. On the basis of their responses to the question, the researcher could conclude that the majority of SGB members indicated that they were mainly involved in the selection and appointment of some staff members. 4.2.3. Workshop on the roles of SGB
The researcher asked the respondents whether they have ever been workshopped on their roles. Miss B, Mr M, Mrs M, Mrs S, Mr K and Mrs N, all replied that they did not know their roles because they had not been to a training session or workshops. 4.2.4. The functions of the new SGB at Sokisi Secondary School
The researcher asked the new SGB members what their functions were thus far. Miss B, said that they were helped by policy handbooks for educators. Mr M, and Mrs M, said that they relied on the school manager’s experience. One’s experience might promote selfishness and be against the policies. Mrs S, said that they relied on the experience and guidance of the old SGB members who were re-elected. Mr K and Mrs N, said that they always referred to SASA 84 of 1996.
According to SASA 84. of 1996, the Head of Department should establish a programme to provide introductory and continuing training for the newly elected governing body to enable them to perform their functions.
From the responses of the participants, it was concluded that they had never been trained. Some of them just follow what the manager or an old SGB members did, whilst others consulted the policy documents for guidelines. 4.2.5. Developmental needs of SGB
The researcher asked the respondents what the developmental needs of the SGB were. Miss B, Mr M, Mrs M, Mr K, Mrs S, and Mrs N, said that the SGB’s need to be workshopped on governance, and especially on financial matters.
From the responses of the participants, it could be concluded that they ll had the same wish, which was to be workshopped. a
4.2.6. Responsibility for organizing workshops
The researcher enquired from the participants whose responsibilities it was for organizing workshops. Miss B, said it should be the responsibility of Non-government organization, Districts and
38 Business, Community. Mr M, said that the school manager should do it as some SGB members do not know English well. Mrs M, was for the idea that the school and the Department of Education should do it. Mrs S, said that the Non-Governmental Organizations (NGO’s) should do that. Mr K, and Mrs N, said that it was the Department of Education’s responsibility. According to SASA 1996, the Head of Department must ensure that school manager and other officers of the education department, render all necessary assistance to the governing bodies in the performance of their functions in terms of this Act. From the responses of the participants, the researcher found that the respondents have different views on who should carry the responsibility of workshopping them and why do they have to be workshoped. The majorities were of the opinion that the Department of Education, the school manager should be responsible. 4.2.7. Payment of school fees The researcher asked the participants how they felt about the parents who cannot afford to pay school fees. Miss B, Mr M, and Mrs S, said that they should be exempted but no one said whether it should be total, partial or conditional exemption. Mrs M, said that they should be forced to pay as exemption encourages dependence syndrome. Mrs N, said it should be the department’s duty to finance them. Mr K, said as education was not free as the politicians put it, everyone should pay as education was financed by public funds. SASA, of 1996, stipulates that an equitable criteria and procedures for the total, partial or conditional exemption of parents who are unable to pay school fees due to unemployment or not earning enough, should be implemented by the school. On the basis of their responses to the questions, the researcher could conclude that the SGB members had different views on the issue of school fees. 4.2.8. The role of Gauteng Department of Education on the issue of school funds
The researcher asked the participants what the thought was the role of Gauteng Department of Education (GDE) on the issue of school fees. Miss B, said that the (GDE) was guided by the constitution of South Africa, which said that education is free. Mr M, said that the parent who cannot afford should volunteer to help the school by cleaning the yard.
39 Mr M, said that the government should give more money to the institutions. Mrs S and Mr K, said that the issue of free education should be a reality. Mrs N, asked the question as to why does the Department of Labour not create jobs. She also added by saying that the government should stop preaching the issue of free education, as it does not exist. SASA, 84 of 1996, stipulates that the Minister must, after consulting with the Council of Education Ministers and the Minister of Finance, make regulations regarding the equitable criteria and procedures referred to in subsection (2) (b). The subsection (2) (b) states the equitable criteria and procedures for total, partial or conditional exemption for parents who are unable to pay school fees. From the responses of the participants, the researcher found that the respondents had different opinion on what the department should do about parents who cannot afford to pay school fees. 4.2.9. Qualifications to be an SGB member The researcher enquired from the new SGB on qualifications one needs to have to become an SGB member. Miss B, said that anybody who had commitment and perseverance should qualify while, Mr M and Mrs M, said those parents of learners in that school do quality to become SGB members, if elected. Mrs S, said anybody who had the interest of the school at heart. Mr K, prefers a parent who had skills but does not mention the type of skills preferred. Mrs N, said that it should be the parent, who has a child in that school. According to SASA, 84 1996, the governing body of an ordinary public school is made up of three groups of people, namely, members who are elected, the school manager and members who are co-opted but not elected. It further states that the governing body of secondary schools consists of parents of learners in the school, educators at the school, non-teaching staff members, learners in the eight grade or higher and the school manager. From the responses of the participants, the researcher found that the respondents have knowledge on who should qualify to be a member of SGB. Three out of six responded preferred that parents who had children in the school, may become members of the SGB.
4.2.10. Number of SGB meetings held per term The researcher asked the respondents to indicate the number of meetings they held per term. Miss B, Mr M, Mrs M, Mrs S, Mr K and Mrs N, said that they held meeting monthly even though some have never had an executive meeting. All their meetings had relevant agendas.
40 SASA, 84 of 1996, does not stipulate the number of meetings to be held per term, however, most schools have two meeting per term. 4.2.11. Roles of SGB in facilitating quality education to learners The researcher asked the respondents their roles in facilitating quality education. Miss B, said that the educators should submit their grievances to the SGB. Mr M, did not comment. Mrs M, said that the SGB should know about academic matters. Mrs S, said that Gauteng on-line programmes should be introduced to schools. Mr K,’s answer was that the SGB’s should have meetings with educators to discuss issues on education. Mrs N, said that the school should determine the Strength, Weakness, Opportunity and Threat (SWOT analysis). The strength and opportunities may be described as the favourable condition in a school and the weakness and threats may be described as the unfavourable condition occuring in the institution. According to Jerling (1997:18) quality is conformance to customer requirements, not intrinsic goodness. Quality education refers to good management. He/she further stated that there is no school that could provide good quality education to the learners without good quality resources, therefore, the management of the resources in a school could be conceptualized as a cyclic process for acquiring resources. The SASA, 84 of 1996, section 20, stipulated that the school governing body of a public school must promote the best interest of the school and strive to ensure its development through the provision of quality education for all learners at the school. From the responses of the participants, the researcher found that the respondents had different views concerning the question, and one of the respondents failed to respond to the issue of the roles of SGB in facilitating quality education in a school. 4.2.12. Duties of fund-raising committee The researcher asked the SGB member whether the fund-raising committee knew what their duties were. Data collected from the interviews revealed that there were differences of opinions amongst the respondents, regarding the duties of the fund-raising committee. Two participants, Miss B and Mr M, regarded the duties of the fund-raising
committee as a means of raising funds. Mrs M and Mrs N, elaborated by saying that those funds could be raised by asking for sponsorships or organising activities such as concerts, raffle etc. Mrs S, maintained that the duty of the fund-raising committee was to collect funds. Mr K, said that the fund-raising committee should allow the community to hire the classes, hall or chairs for them to supplement some funds.
41 In terms of the SASA, of 1996, section 36, the school governing body, through its fund-raising committee is entitled to supplement the funds that the state has allocated. Therefore, according to the Act, the main duty of fund-raising committee is to raise funds through projects such as raffle, concerts, etc. It could therefore, be concluded that the fund-raising committee is established to generate income and not to control it. From the responses of the participants, the researcher found that the respondents had to a certain extent, a common understanding of the duties of the fund-raising committee. 4.2.13. Duties of finance committee The researcher enquired from the participants on what the duties of the finance committee were. With reference to the duties of the finance committee, data collected revealed that Mr M, Miss B, Mrs S, Mrs N, Mr K and Mrs M, were in agreement when they stated that checking and controlling of finances were the duties of finance committee, even though they could not indicate that funds are controlled according to the rules and guidelines that are reflected in the school policy (Kreitner 1995:533). 4.2.14. Ideal duties of fund-raising and finance committees at Sokisi
Secondary School The researcher enquired from the participants on what the ideal duties of the fund-raising and finance committee were. Mrs M, Mr K and Miss B, stated that the members of the committee should work together in identifying the needs of the school. Mr M and Mrs N, went further by saying that the School Governing Body should be given monthly financial report. In her response, Mrs S, indicated that there was a need of a year plan, which will show how and when the funds have to be raised.
According to Bisschoff (1997:93) the school’s objectives and the South African Schools Act, of 1996, should guide the activities of both the fund-raising and finance committees. Therefore, the finance committee of the school governing body should draw up a financial policy, which indicates the duties of the office bearers (Finance Officer, Treasurer and the other members of the committees).
Data collected from the interviewees indicated the need to have a year plan, but in their responses, they did not state how the plan was going to operate. Secondly, the majority of the interviewees agreed that the members of the fund-raising and finance committees should work together, although they did not indicate the procedure that would be followed to enhance co-operation.
42 On the basis of their responses to the questions, the researchers could conclude that if the roles and responsibilities of each member were not spelt out, there would be no co-operation. 4.2.15. Current responsibilities of fund-raising and finance committees The researcher asked the participants on what were the responsibilities of fund-raising and finance committee thus far. According to data collected, members of the fund-raising and finance committees have to carry out their duties, in order to accumulate funds. The income accrued, enables the school to function properly. Miss B and Mr M, said that the responsibility of the fund-raising committees was to ensure that the money of the school was supplemented. Mrs S and Mr M, said that to enable the school to be run smoothly. Mrs M and Mr K, added by saying that if the fund-raising and finance committee have carried their duties effectively computers could have been bought and the feeding scheme could be started. From all the responses, it was not stated how each member of the two committees will do the work. It can therefore, be concluded that they knew the necessity of carrying out their duties. 4.2.16. Need for a financial policy for the school
The researcher enquired from the participants on what were the needs of a financial policy in a school. Miss B and Mr M, said that each school must have a financial policy for them to know how much they have and also how to go about spending their funds. Mrs M, Mrs S and Mr K, added by saying that it was each school’s responsibility to have a financial policy because it serves as a guidance to all Committee members. Miss B, went further by saying that the financial policy was aimed at directing the members of the fund-raising and finance committees on how to accumulate and spend money. South African Schools Act, of 1996, stipulates that a well-formulated financial policy should indicate the procedures and rules that have to be followed when funds are accumulated and used.
From the responses of the participants, it could be concluded that they knew the necessity of having a financial policy. 4.2.17. Responsibility for the formation of financial policy
The researcher asked the participants whose responsibility was it to formulate a financial policy. From the responses of the interviewees,
43 it becomes clear that there were differences of opinions regarding the responsibility for the formulation of the financial policy. Mr M and Mrs N, stated that the formulation of the financial policy was a joint responsibility of the members of the staff, not just a selected few. Miss B and Mr K, believed that the School Governing Body should formulate it, since parents, learners and teachers were represented. Mrs M and Mrs S, felt that the formulation of financial policy was the responsibility of the fund-raising committee, School Governing Body and the School Management Team. Section 30 of SASA, of 1996, stipulates that the governing body may appoint people who have the necessary expertise and experience to formulate a financial policy. From the data collected, it could be concluded that some participants knew who should formulate the financial policy, because they mentioned people who have been appointed by the school governing body as stipulated in the South African Schools Act of 1996. 4.2.18. Rationale for the choice of stakeholders in formulating financial
policy The researcher asked the participants about the choices of stakeholders in formulating financial policy .The different responses regarding the person(s), who should formulate the financial policy, became evident when data were analysed. Mr K, maintained that the members of the staff should formulate it, to enable them to be accountable for the money that has been raised. Miss B, Mr M, Mrs M, Mrs S and Mrs N, felt that the members of the School Governing Body and the financial committee should formulate it, because they know the needs of the school. SASA of 1996, section 30, stipulates that the School Governing Body can delegate its responsibility of formulating the financial policy to anybody who has the expertise and experience. The difference of opinions, regarding why certain persons should formulate the financial policy gave the researcher an impression that the participants did not know why certain persons were entitled to formulate the financial policy.
4.2.19. Responsibility for formulating financial policy The researcher asked the respondents to express an opinion on who was responsible for managing the implementation of the financial policy. Data collected form the interviews revealed that the participant have different understanding regarding who has to implement the financial
44 policy. Mrs S and Mr K, believed that the School Governing Body and the school manager bear the responsibility, whereas Miss B and Mrs N, mentioned the executive members of the School Governing Body and head of school. Mr M and Mrs M, stated that the financial committee members are entitled to manage the implementation. According to the SASA, of 1996, section 30(b) the School Governing Body may appoint anybody who is an expert in financial matters to assist to manage the implementation. From the responses of the participants, it has become clear that they knew who was supposed to manage the implementation of the financial policy. Some participants mentioned the members of the financial policy and the school governing body. 4.2.20. Rationale for a person in formulating a financial policy The researcher enquired from the respondents on what the rationale was for a person in formulating financial policy. Responding to why the implementation of financial policy was managed by the specific person, different points of view emerged. Mr M and Mrs N, indicated that the person, who manage the implementation of the financial policy, had to be accountable for the money that has been raised. Mrs K, maintained that the members of the financial committee should manage the implementation, because they have to see to it that all money accrued is banked. In supporting Mrs S, response, Mrs M, stated that for record keeping purposes, the financial committee is entitled to manage the implementation of the financial policy, while Miss B, regarded the executive members and the principal as the relevant person to perform the duty, in order to guard against mismanagement of school fees. According to the responses of the participants, the researcher can deduce that they were aware that financial records have to be kept and financial reporting be done to the school governing body and the school manager as the chief accounting officer. 4.2.21. Control measures to be followed when dealing with
finances The researcher asked the participants on which control measures one needs to follow when dealing with finances. To determine the participants’ views on the control measures that should be put in place, they responded as follows, Mr M, stated that it should be known how and by whom the money was collected and spent. Other participant regarded the keeping of financial record and auditing as a means of controlling school fees.
45 Section 43, of SASA, of 1996, stipulates that the financial policy should describe clearly the procedures and rules that are to be followed when school fees are controlled. The roles and responsibilities of the Finance Officer, Treasurer, and other members, who are delegated to perform specific financial tasks, are spelt out in the financial policy. From the responses of the participants, it could be concluded that they knew some control measures that should be put in place even if they did not indicate how and who should conduct auditing as financial control measures. This implied that their understanding of financial control measure was limited. 4.2.22. Stakeholders responsible for controlling finances The researcher asked the participants on who should control finances in their school. Data collected from the participants’ interview, indicated that Financial control measures have to be implemented. Miss B, Mrs N and Mrs S, felt that the executive committee, should put the control measures in place, while Mrs M, Mr K and Mr M, indicated that the school manager, the administrative clerk and the finance committee were responsible for the execution of the financial control measures. Section 42 of SASA, of 1996, states that the school governing body has the sole responsibility of keeping a written financial record of everything that the school purchases. From the responses of the participants, it could be concluded that they did not know who should control the finances. 4.2.23. Procedures to be followed when determining the effectiveness of control measures One of the respondents, Mrs S and Mr K, regarded the signing of the minutes before and after fund-raising events had taken place as a mechanism, which determined the effectiveness of financial control. Mr M and Mrs M, regarded the collection of receipts and taking precautionary measures as a means of ensuring effectiveness of financial
control measures. To show that their understanding of effective financial control measures was lacking, they did not mention which, and how, precautionary measures were going to improve the effective control of school fees. Miss B and Mrs N, mentioned of the presentation of the financial records to the members of the staff and the school management team as a means of ensuring transparency and accountability.
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Section 42(b) and 43 of SASA, of 1996, stipulates that the regular examination and auditing of the financial statements by an independent person who is an expert in financial matters will detect expenditures that are not in line with the budget. From the responses of the participants, the researcher could conclude that the participants did not know or understand how to determine the effectiveness of the control measures, because they did not indicate that the financial statement have to be examined by an independent person who is not attached to the school. 4.2.24. Steps to be followed when doing budget The researcher asked the members of SGB, steps they followed when doing budget in their school. Miss B, said different committees submit their budget to finance committee for approval. Mr M, said that it was done by all stakeholders and it was submitted to the SGB. Mrs M, said that different committees and departments submit their budgets to the school manager and Finance committee. Mrs S, said they use the experience of one of the staff member. Mr K, did not respond on the question. Mrs N, said that it was done by the School Management Team together with the SGB. According to Leenders and Fearon (1993:641) budget is done by the institution management after they have consulted the Heads of Departments, meaning that in a school it has to be done by the School Management Team. The responses from the interview indicated that the respondents had different knowledge on how a budget was done. 4.2.25. Stakeholders responsible for doing budget The researcher asked the respondents on who was responsible in doing a budget in their school. Miss B, Mr M, Mrs M, Mrs S and Mr K, said that their budget was done by the finance committees. Mrs N, said that the school, which means all stakeholders, does it.
According to Hugo, Van Rooyen and Badenhorst (1997:252), budget is a financial tool that helps the enterprise’s management to express planning in financial terms. They further state that they were an important tool that enable the management to convert overall (strategic) planning into detail planning so that the allocation of resources to each department of the enterprise could be done rationally and systematically. According to SASA, 1996, it stipulated that a governing body of a public school should prepare a budget each year, according to guidelines
47 determined by the members of executive council, which shows the estimated income and expenditure of the school for the following financial year. From the responses of the participants the researcher could conclude that the participants had an understanding on who does the budget in their school. 4.2.26. Necessity of a school in having a budget The researcher asked the participants on what were the necessities of having a budget in a school. All the six interviewed participants, Miss B, Mrs M, Mr M, Mr K, Mrs N and Mrs S, maintained that the budget ensured that the money allocated or raised by the school, was used properly. Therefore, the general feeling from the respondents was that a budget was an instrument used by the school to control expenditure. The responses of the interviewees indicated that the respondents had a common understanding that a school had to have a budget. Their agreement is in line with Jordan, McKeown, Salmon and Webb (1985:151) who state that a budget serves as an instrument, which ensures that expenditures do not exceed income. 4.2.27. Stakeholders responsible for controlling budget The researcher enquired from the participants who was responsible for controlling the budget in their school. Data collected from the responses of the participants indicated that all the participants were in agreement that the school governing body should control the budget. Besides the school governing body, Miss B, Mrs M, Mr K, and Mrs N, felt that the finance committee should also be involved, while Mr M, and Mrs S, stated that the educators should also take responsibility. Section 38 of the South African Schools Act, of 1996, states that the school governing body has the power to elect finance committee which will be responsible for doing the basic work on the budget. According to this Act, members or even non-members of the governing body are elected on the basis of their knowledge of financial matters.
From the responses of the participants, it has become clear that they had an understanding of who should control the school budget, but they could not indicate the criterion that was used to elect the members. 4.2.28. Skills required from the members of fund-raising and finance committees The researcher asked the participants about the skills which were needed from the fund-raising and finance committee members. Mrs B, Mrs
48 S and Mrs M. indicated that the acquisition of the financial skills would enable the members of both committees to know and understand their duties. On the other hand, Mr K, Mr M and Mrs N, stated that corruption would be eliminated if financial skills were acquired. It could be concluded that data collected from the interview indicated that the participants felt that financial skills are required for sound financial administration. South African Schools Act, of 1996, section 19, states that the Head of Department must set up a training programme for the governing body to capacitate them to carry out their duties efficiently. Therefore, the respondents’ views were in line with South African Schools Act, of 1996, which emphasised the capacity building on the part of the school governing body. 4.2.29. Other inputs on SGB that respondents could think of The researcher enquired from the SGB members whether they wanted to have some inputs on what they thought was important for the SGB members. Miss B. says that educated / knowledgeable parents need to be elected in order to serve in the SGB. She also said that some SGB members are just followers. Mr M, said the Department of Education was wasting time. Mrs M, said that the Department of Education should pay SGB members. Mrs S, said that they needed to be workshopped. Mrs K, re-iterates the point raised by Mrs S, Mrs N, also stresses that SGB members need training and that people with leadership qualities should be elected. SASA, 1996, stipulated that the Head of Department and the school manager should make it a point that the newly elected SGB ’s are workshopped. From the responses of the participants, it has become clear that they had different views on how a governing body committee should function and how the members are elected. 4.3. CONCLUSION
This chapter reported and discussed the responses of the respondents. The researcher then analysed and interpreted the interview questions. Themes emerging from data collected from the members of the fund-raising and finances committees were compared to the minutes of the governing body and the financial documents. In most instances, data indicated that the members of the fund-raising and finance committees’ understanding were informed by their own experiences at the particular township school.
49 The comparison of the responses with SASA, of 1996 and the financial documents, indicated that the implementation of the effective financial control measures as perceived by the members of the Fund-raising and financial committees, sometimes differ from the guidelines of SASA, official financial records and literature. From the observation by the researcher, very few SGB members are aware that if the school is allocated functions, they may be withdrawn by the HOD as long as he / she is not satisfied with the running of the functions by the schools or if the school is dysfunctional. The HOD may ask that a new SGB be elected in such a school. The next chapter will deal with the synthesis, objectives of the study, findings, conclusion and recommendations.
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CHAPTER FIVE SYNTHESIS, OBJECTIVES, FINDINGS, CONCLUSION, RECOMMENDATIONS 5.1. INTRODUCTION In chapter four the analysis and the interpretations of the responses of the participants to the questions were discussed. In this final chapter, the synthesis, objectives, the overall findings of the literature study and the empirical research are given. This is followed by a conclusion and a set of recommendations. Furthermore, a summary of the previous chapter of the case study is given. 5.2. SYNTHESIS In chapter one, the purpose and the parameters of the study were described. The background against which the study took place was outlined. Some problems associated with the study were highlighted. The research design, the research programme, and the key concept were clarified. In chapter two, an overview of literature on financial administration, with specific reference to financial control in education was provided. Various concepts and processes inimical to financial administration were clarified. With a view to investigating the problems experienced at the research with regard to financial administration, the issue of financial mismanagement was highlighted. The characteristics of sounds financial administration that emerged from literature review were summarized with a view to subsequent use. Chapter three addressed the qualitative method as an applicable research paradigm to this study. The procedure that was followed when data was collected and analysed was highlighted. The research design and the steps that were taken to ensure trustworthiness of the research findings were described.
In chapter four, attention was given to the analysis and interpretation of data at the end of the mini-dissertation. An analysis and interpretation follow each question. In chapter five, discussion is based on the research findings for financial control as an aspect of financial administration. It also suggests the ways in which control measures may be improved in order to manage the school fees effectively. Ultimately, conclusion and recommendations were made.
51 5.3. OBJECTIVES OF THE STUDY The researcher is investigating the views of fund-raising and finance committees on financial control in general and on financial control measure used in Sokisi Secondary School. The researcher is also suggestion the steps, which could be taken to improve financial control in the above mentioned school. 5.4. FINDINGS OF THE EMPIRICAL STUDY 5.4.1 Findings with regard to the date of SGB election The researcher found that all the members of the SGB had a common knowledge of the Election Day. This implies that the elections took place in May. 5.4.2 Findings with regard to the achievements of the SGB The participants had a through knowledge of what their SGB was doing up to that time. This implies that members were more involved in what was expected from them. 5.4.3 Findings with regard to workshops pertaining the roles of SGB The researcher found out that the respondents had a similar understanding of the question. This implies that the respondents did not have knowledge on what was expected from them. Therefore it can be concluded that the workshop were not conducted. 5.4.4 Findings with regard to the functions of the SGB From the responses collected from the SGB members it was very clear that they needed to be workshopped for them to know what was expected from them. When SGB members knew their functions, schools would run more effectively.
5.4.5 Findings with regard to the developmental needs of SGB The researcher found out that the participants' wish was for them to be workshopped so that they could function effectively. This implies that the participants wish to be workshopped so that they can start doing what was expected from them, for example, generate the money by means of organising fund-raising and also buy the things which are very important for the running of school.
52 5.4.6 Findings with regard to the responsibilities of organising workshops The researcher found that the members of the SGB had different views on who should carry the responsibility of workshopping them and why they need to be workshopped. This proves that the SGB members did not know who should workshop them, because they mentioned different people and organizations, for example, Non Governmental Organisation, District Officials, Businesses, Community and Department of Education. 5.4.7 Findings with regard to the payment of school fees Data collected from the participants, indicated that the SGB had a thorough knowledge of exemptions, but did not implement the regulations, they also stated that parents had to fund some other learners' education, so they believed that everyone was obliged to pay for the education of their children. This implies that every parent who sends a child to school should be liable to pay school fees. 5.4.8 Findings with regard to the role of the Gauteng Department of Education on the issue of school fees The researcher found that the members of SGB had different views on what the Gauteng Department of Education should do concerning the parents who failed to pay school fees. Some said that the parents who were unable to pay had to volunteer their services to the school, others said that the goverment should stop talking about free education because people end up believing that they could send their children to school and never pay for the services rendered. Therefore, it could be concluded by saying the Gauteng Department of Education should stop saying that education is free. 5.4.9 Findings with regard to the qualifications to become an SGB member
From the responses of the participants, the researcher found that the respondents had knowledge on who should qualify to be a member of SGB. This proves that the members of SGB have knowledge on who should qualify to be in the committee, and it proves that not educated people can be in the committee but also the parents who have the interest of the school at heart. This implies that every parent who has a child in that school and who also want so see the school and learners become successful can volunteer to be in the committee. 5.4.10 Findings with regard to the number of SGB meetings held per term
All participants provided a similar answer, that they attend the SGB
53 meetings once each and every month. This implies that the meetings in that school takes place once a month and it is not in line with what SASA, 1996 required. 5.4.11. Findings with regard to the role of the SGB in facilitating quality education to learners Different answers were provided by the participants, some said the educators should submit their problems to the SGB, other suggested that the SGB should know of the academic matters, other suggested that the Gauteng on-line programme should be introduced in all the schools. Therefore it could be concluded that the SGB members had the learners best interest at heart. 5.4.12. Findings with regard to the duties of the fund-raising committee The researcher found that the members of the fund-raising had to a certain extent, a common understanding of the duties of the committees, which are raising funds through organising projcts. It can then be concluded that the members of fund-raising and financial committee know what their duties were, because they all gave the same answer. 5.4.13. Findings with regard to the duties of the finance committee The respondents could not indicate that school fees were controlled according to the guidelines and rules that are reflected in the financial policy. This, implies that the participants have no knowledge of what their duties of the finance committee was. It can be concluded that the finance committee members have not consulted the guidelines and rules in controlling school fees. 5.4.14.1 Findings with regard to the ideal duties of fund-raising and
finance committee
On the basis of the responses to the interview questions, the researcher could conclude that if the roles and responsibilities of each member of the fund-raising and finance committee were not spelt out, there could be no co-operation amongst the members. This could result in the two committees spending money without consulting each other and by doing this the children’s education will suffer as there will be no enough funds to purchase the school resource. This implies that the duties of fund-raising and finance committees should be spelt out in future.
54 5.4.15. Findings with regard to the responsibilities of fund-raising and finance committee members From the responses of the participants, it became clear that they understood the necessity of carrying out their duties, but did not know the procedure that should be followed when duties were carried out. This proves that for the committees to run smoothly, the procedures to be followed need to be spelt out so that every member should know what is expected from them. 5.4.16. Findings with regard to the need for a financial policy in a
school The respondents knew the necessity of having a financial policy even though they did not indicate how it would be used in order to ensure effective control of school finances. Therefore, it could be concluded that the SGB knew why it is needed in a school. This implies that the participants have knowledge on why a financial policy is needed in a school. 5.4.17. Findings with regard to the stakeholders responsibilities for
the formulation of a financial policy From the responses of the participants, it could be concluded that they did not, as a group, know who should formulate the financial policy, because they mentioned different people, who were members or staff, SGB, School Management Team and that the SGB could appoint people with skills on that matter. This implies that the SGB had a thorough knowledge on who should be responsible in formulating the financial policy. 5.4.18. Findings with regard to the rationale for the choice of stakeholders in formulating a financial policy Participants did not explain why certain people had to formulate a financial policy. This proves that the respondents did not have
knowledge on the choice of stakeholders in formulating a financial policy. This implies that the participants need to be workshopped on the subject, because their knowledge on stakeholders responsible in formulating a financial policy is limited. 5.4.19 Findings with regard to the responsibilities for managing the
implementation of a financial policy The responses of the participants were in agreement with section 30(b) of SASA (South African Schools Act). This Act (SASA) stated that financial responsibilities could be delegated to any person or persons
55 with expertise. It could therefore be concluded that they know who should manage the implementation of the financial policy. 5.4.20 Findings with regard to the rationale of a person in
formulating a financial policy In their responses, it became clear that the participant were aware that those who were entrusted with financial responsibility have to be accountable for the control of funds. Secondly, the keeping of financial records and reporting would detect financial mismanagement. This proves that the respondents were aware of who should be entrusted with financial responsibilities in a school. 5.4.21 Findings with regard to control measures to be followed when dealing with finances Data collected from the responses of the participants indicated that they knew some control measures should be put into proactive even though it was not indicated how and who should conduct auditing. This implied that the participant's knowledge of effective financial control is limited, and this may impact financial administration. 5.4.22 Findings with regard to the stakeholders responsible for controlling finances The responses of the participant indicated that they knew who should control the finances. Section 30 of South African Schools Act, of 1996, states the executive of the SGB (School Governing Body) should establish financial structures, which will ensure the smooth running of the financial affairs of the school. The majority of them stated that the members of the financial committee should put the financial control measures in place. Therefore it could be concluded that they have knowledge on the stakeholders responsible in controlling finances in their schools.
5.4.23 Findings with regard to the procedures to be followed when determining the effectiveness of the control measure From the responses of the participants, the researcher concluded that the participants did not know or understand how to determine the effectiveness of the control measures, because they did not indicate that the financial statement had to be examined by an independent person. This implies that the participants did not understand the procedures to be followed when determining the effectiveness of the control measures. This could effect the financial administration of the school.
56 5.4.24 Findings with regard to the steps to be followed when doing budget From the responses of the participants, it could be concluded that they did not, as a group, know exactly how their school budget was done, each one of them were providing the answer of what they thought was right not what they really knew. It became clear that the participants did not know the steps to be followed when doing budget. This could easily affect the school finances because money can be spend on the things which are less important for the learner’s education. 5.4.25 Findings with regard to the stakeholders responsible for doing budget The researcher found that the SGB members had a similar understanding of the question. This proves that the SGB members knew who was responsible in doing budget in their school. SASA, 1996, stated that the SGB of a public school should prepare a budget each year. 5.4.26 Findings with regard to the necessity of a school in having a budget Data collected from the interviews indicated that the participants had a common understanding that the school should have a budget. According to the respondents, the school budget ensured the proper use of funds, because it eliminated overspending. It became clear that the respondents had thorough knowledge on why they should have a budget. 5.4.27 Findings with regard to the stakeholders responsible for controlling budget
In response to the interview questions, it became clear that the participants had an understanding of who should control the school budget, but they did not indicate the criterion that was used to identify the members of the committees. This implies that the respondents had a thorough knowledge on the stakeholders responsible in controlling budget in their school. 5.4.28 Findings with regard to the skills required from the fund-raising and finance committee Data collected from the response of the participants indicated that their views were in line with SASA, which emphasized the capacity building of the school governing body members and their financial structures, mentioned in this study. Therefore, it could be concluded
57 that the SGB knew the skills which were required if one wants to be part of the fund-raising and finance committees. 5.4.29. Findings with regard to other inputs on SGB that respondents
had Participants came up with their different views and suggested that the SGB be paid on monthly basis, and that workshops to be carried out. With the views and suggestions the participants provided, proves that the participants were willing to see some improvements in what they were doing on daily basis. This implies that the participants had different views on the matters like, educated / knowledgable people need to be elected and that the department was wasting money on the whole SGB workshop. 5.5. CONCLUSIONS It is clear that the SGB and the school manager did not apply or follow the guidelines of financial control as stipulated by SASA. If the SGB and the school manager had applied or followed the financial rules pertaining to SASA, the role of the finance committee would have been effective. 5.6. RECOMMENDATIONS
• The SGB is a body, which governs the school, it should be given the powers to appoint the educators and not only to recommend. As a developing country South Africa is moving towards real self-management in school. The SGB should be equipped on how to run such school. Since the SGB were elected in May it is already six months', the researcher recommends that the induction, workshopping or training of SGB should be done immediately after elections. For example, it should not exceed a month before SGB's are workshopped
on what they are expected to do. Training is not only the responsibility of the Gauteng Department of Education alone. Individual schools should develop themselves. Schools are supposed to have school development plans for themselves. This plan should be operational for educators, School Management Team as well as SGB.
If the school cannot do it alone, it may combine with other neighbouring schools for their own development schools may also seek assistance form Non Government Organisations or business sectors, as long as the can be development for quality education.
• For the effective and efficient quality governance, membership to
SGB should be opened but the school should guard against politics for individual gains or personal gains. The school should elect
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the people who are going to serve the school for education purpose. The people elected should be the ones who are prepared to sacrifice. These people should have leadership skills, should be motivated and always eager to work.
• Concerning the budget, it is every stakeholders responsibility to
take part in budget decision-making to avoid the problems. If people are involved, this promotes ownership of the process and the outcomes.
• Parents should always be encouraged to pay fees for learners. One
does not deny that the school is from a disadvantage background but the issue of total exemption teaches learners that they may live through dependency. Parent who cannot afford school funds should contribute somehow to school. They may volunteer their services to school as longs as they contribute.
• The Government National Department should not keep on preaching the
free education slogan because all in all education is not free at all. Different provinces are at the different level of education development because of financial constraints, this means education involves money, which in this case is the tax.
• To avoid the lack of understanding of how to control school funds
in this township school, the following strategies have to be put in place:
• The members of the fund-raising and finance committees should be
elected on the basis of expertise and experience.
• Ongoing training programmes should be conducted to equip members with the financial skills.
• Financial reporting should be done periodically by the finance committee of the SGB, members of the staff and the school manager to detect discrepancies that could have occurred.
• There should be adequate safety mechanisms to protect financial
data from disappearing or altered.
• Updating financial records, on monthly basis, to ensure that a true financial position of the school is reflected.
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APPENDIX A: INTERVIEW QUESTIONS 1.1. When did your School Governing Body elections take
place? 1.2. As a member of the new SGB what has your SGB done thus far?
1.3. Have you ever been workshopped on what you are
supposed to do?
1.4. What are the functions of the new SGB in your school? 1.5. What are your developmental needs in your school?
1.6. According to your opinion whose responsibility is it to
organise SGB workshop?
1.7. How do you feel about parents who cannot afford to pay school fees?
1.8. What do you think the Gauteng Department of
Education should do on the issue of school fees?
1.9. Who do you think should qualify to be a member of the SGB in your school?
1.10. How many times does your SGB hold meetings? 1.11. What do you think should be done to your school and
SGB in order to deliver quality education to learners?
1.12. What, according to you, are the duties of the fund-raising
committee?
1.13. What, according to you, are the duties of the finance committee?
1.14. What are the ideal duties of the fund-raising and
financial committee in your school?
1.15. What are the current responsibilities of the fund-raising and financial committee thus far?
1.16. Do you think each school should have its own
financial policy?
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1.17. Who should formulate a financial policy? 1.18. What are the choices of stakeholders in formulating a
financial policy? 1.19. Who should manage the implementation of the
financial policy? 1.20. What are the rationale of a person in formulating a financial policy? 1.21. What control measures do you need to follow when dealing with
finances? 1.22. Who should control finances in a school? 1.23. How can one determine the effectiveness of control measures? Why do you say so? 1.24. How is the school budget done? 1.25. Who does your budget? 1.26. Why is it necessary for the school to have a budget? 1.27. Who should control the budget? Why should the
person be in control of the budget? 1.28. Is the acquisition of the financial skills necessary for
the members of the fund-raising and finance committees? 1.29. Is there any other inputs on SGB you would like to give?
64 REFERENCES
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61 McMillan, J.H. and Schumacher, S. 2001. Research in Education. New York: Longman. McMillan, M.S. and Schumacher, S. 1997. Research in Education: a conceptual introduction (3rd ed). New York: Harper Collins College Publishers. Mc Alister, D. and Connolly, M. 1990. Local Financial Management. London: Routledge. Neuman, W.L. 2000. Social Research Methods: Qualitative and Quantitative approaches (4th ed). Thousands Oaks: SAGE. Niemand, A.A., Meyer, L. Botes, V.L. and Van Vuuren, S.J. 2004. Cost and Management Accounting. Durban: Butterworths. Poggenpeol, M. 1993. Phenomenological Summary. Johannesburg: Rand Afrikaans University. The pocket Oxford Dictionary. 1992. Ed Thompson, D. New York: Oxford University Press. Tsolo, K. 2001. Sunday Times. The Worst Headmaster in the Land. Sunday, September 30, P 6. Van der Westhuizen, P.C. 1991. Effective Educational Management. Pretoria: Van Schaik. Van der Westhuizen, P.C. (ed) 1995. Effective Educational Management: Pretoria: Van Schaik. Vermeulen, L.M. 1998. Research Orientation. A Practical Study Guide for Students and Research. Vanderbijlpark: Vaal Publishers.
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APPENDIX B: PERMISSION LETTER TO CONDUCT THE RESEARCH
1250/38 Akker Street P.O. Ormonde Ext 21 Xavier Reef Estate
2091
14 June 2004 Dear Sir I, Bridget Makhubela hereby ask your permission to conduct my Masters research interviews in your school. My research topic is about “The role of School Governing Body in financial administration,” and I would gladly appreciate it if I am given a chance to interview the SGB members. I hope my request will be accepted. Yours Faithfully Mrs B.S. Makhubela Approve Disapprove
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