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The Public Service Act 30 of 2007 provides for national and provincial departments. In terms of this act each province has its own basic education department. Provincial Departments of Basic Education are sub-divided into district offices that play an important role in the communication between the provincial head office and the educational institutions under its authority. The task of the district office is to collaborate with school principals and educators to promote instruction and learning and to render management and professional support to achieve excellence in instruction and learning. According to the National Development Plan of the National Planning Commission (2011) education district offices are regarded as sub-structures of the Provincial Department of Basic Education. The district office represents the Provincial Education Department in the day-to-day administrative and professional functions of schools. Since the South African Schools Act does not make any provision for district offices, one may conclude that the brief of district offices is only to assist the head of the Provincial Department of Basic Education in the performance of his / her duties. According to the National Planning Commission National Development Plan for 2030 the district office has to provide support to schools to improve educational practices in schools and to ensure that communication and the sharing of information with schools and authorities occur. This qualitative study was conducted from an interpretative paradigm with the purpose of investigating the education law perspectives on the role of education district office officials with regard to the finances of public schools. The research contributes to the understanding of the role and responsibility of the education district office officials regarding the finances of public schools and makes recommendations for practice advancement and further research. / Thesis (PhD)--University of Pretoria, 2017. / Education Management and Policy Studies / PhD / Unrestricted

This thesis is historical in nature. It adopts a methodology that has recently taken the study of accounting history into the arena of the social; leaving behind tradi- tional notions of accounting as being only what accountants do. The focus of the study is on the annual reporting of activity, in terms of both its nancial and phys- ical dimensions, in the history of the British voluntary hospital movement. The study is highly contextualised. By adopting this approach it has been possible to show how accounting reports initially enabled the managers of medical institutions to reverse the focus of accountability onto those charitable individuals that were providing the funding for the hospitals. This greatly strengthened the fundrais- ing capacity of the hospital, while simultaneously de ecting attention away from the e cacy of the institution itself. Later, however, it is shown that after various abortive or only partially successful attempts, it was possible, through the medium of a uniform accounting system, to return the focus of accountability back onto the management of the hospitals. It is important to note that the success of this movement was contingent less on the quality or viability of the accounting system than the legitimacy of the organisation that published its results. Until this legit- imacy was established in the minds of the users of the accounts the e ects of the accounting was severely limited. Once it was rmly established the accounts be- came a powerful knowledge technology that enabled a substantial degree of control to be exercised over hospitals, such that a `quasi-system' of hospitals was created.

<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo / s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo / s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>

<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality&rsquo / s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General&rsquo / s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities.</p>

Masters in Public Administration - MPA / Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committees in ensuring financial accountability. It was guided by the following research questions: What are the major factors that contribute to financial accountability at local level, what is the role of council committees in promoting financial accountability and how can council committees be strengthened to play an effective role in Stellenbosch municipality’s municipal financial accountability. Stellenbosch Local Municipality was used as a case study for this research. The data was collected from primary and secondary sources. Primary data was sourced from members of relevant council committees through structured and unstructured interviews. Secondary data was obtained from relevant municipal reports, internet sources, government department publications, journals and Auditor - General’s reports which contributed to the reliability, validity and objectivity of the findings. The findings showed that political instability, a lack of a culture of accountability, lack of clearly defined authority for accountability, lack of relevant capacity and willingness are some of the major factors that have impacted negatively on council committees from promoting effective financial accountability. The study opens up the possibility of future research to include a wider number of municipalities. / South Africa

Philosophiae Doctor - PhD / The transformation of local government in South Africa has established a complex model of multiple principals exercising municipal budget oversight on municipal managers. However, earlier research has not sufficiently focused on the phenomenon of the multiplicity of principals and its wider institutional architecture, relationship dynamics and effects in order to understand the institutional constellations of oversight principals, their behaviour and their interactions on the municipal budget process. Particularly, an empirical exploration focusing on understanding the experiences and perceptions of municipal managers and oversight principals on oversight through the multiple principal model remains elusive. The aim of this study was to explore and describe the experiences and perceptions of municipal managers, municipal councillors and the Provincial Treasury on the multiple oversight principals’ model, its manifestations, dynamics and effects on municipal budget oversight. The study utilised principal-agent theory to develop a conceptual and theoretical framework, and utilised the interpretive qualitative case study of the Western Cape to guide the research process. A sample of respondents consisting five (5) municipal managers, one (1) Provincial Treasury representative and ten (10) municipal councillors from municipalities in the Western Cape were interviewed for the study. The transcribed data from the 16 interviews were analysed, using a qualitative analysis method. The study findings reaffirmed the existence of multiple principals bequeathed with authority to exercise of municipal budget oversight in the Western Cape Province. Strong evidence emerged that application of the multiple principal model manifests independent, conflicting and fragmented budget oversight relationships and behaviour between the Provincial Treasury and municipal councillors during different stages of the municipal budget process. While the study acknowledges that the model and its application generates both positive and negative effects resulting in too complex, onerous and conflict-prone oversight relationships, it also highlighted these effects as necessary intrinsic attributes that do not necessarily have to manifest adverse consequences on the municipal budget oversight. These findings contradict the common-sense advocates for a collective model that emphasises coordination to improve cohesiveness among oversight principals, especially between the Provincial Treasury and the municipal councillors. The findings confirm that the Municipal Finance Management Act has consciously established a responsive system that distributes oversight among autonomous political structures in order to comprehensively eclipse the discretion of the municipal manager with varied and complementary oversight expertise, energy and diversity.

Schools today are entrusted with the duty of managing their funds in such a way that that the educational outcomes of the primary beneficiaries of these funds are maximised. This places more responsibility on the school governing bodies as the legal custodians of these funds, at local level, which need to be used economically, effectively and efficiently. To achieve this, school governing bodies need capacity in the form of appropriate skills and knowledge needed to connect school funding to educational outcomes. This study focuses on how capacity building for school governing body can contribute to value for money in school financial management. It sought to examine possible impediments to effective financial management, which result from the existing gaps in the current capacity building programmes and the financial management frameworks and procedures relating to school financial management. A qualitative research methodology involving in-depth interviews with members of governing bodies and Circuit officials was followed to examine the problem and possible improvement strategies. Themes that emerged from the data include, comprehensiveness, duration and frequency of the training programme, competency of training facilitators, monitoring, assessment and evaluation and other follow-up modalities, presentation style of the training facilitators, internal records and audited financial statements, the involvement of senior officials in school financial management, and the effectiveness of financial management. Findings suggested that, training of SGBs in financial management is inadequate, training facilitators lack requisite skills, the duration of the training for SGBs is short, the training programme is not provided frequently, the training programme’s presentation style is ineffective, mismatch between internal records and audited financial statements, lack of support and monitoring by circuit officials in the schools’ financial management, questionable conduct of external auditors, and ineffective cluster approach by SGBs. / Educational Leadership and Management / M. Ed. (Education Management)

The management of school finances is one of the major responsibilities facing principals and School Governing Bodies (SGBs) since the implementation of the South African Schools Act (SASA) in 1996. Schools and their governing bodies have broad financial responsibilities, including managing funding from the respective provincial department, setting and managing school fees, preparing the school’s budget as well as raising additional funds to augment the school budget. As democratically elected structures, School Governing Bodies stand to account to various stakeholders for public funds they manage. The South African Schools Act of 1996 provides guidelines on how schools should manage their finances - roles and responsibilities of individuals entrusted with school funds are also outlined. This study was undertaken to determine the extent of accountability and transparency practised by some Johannesburg South primary schools in managing school finances. A comprehensive literature study was explored, encompassing different aspects or components of financial school management such as budgeting, financial organisation as well as financial control and reporting. This study employed a qualitative research methodological approach. In order to establish the issue of accountability and transparency in managing school finances, semi-structured interviews were conducted to principals, SGB members, finance officers and finance committee members of various selected schools. Data were qualitatively analysed and findings from the study objects revealed that some schools lack accountability and transparency in managing their finances - SGBs experience major challenges in executing their financial responsibilities. Results further delineated that insufficient training of SGB members, overlapping responsibilities and dysfunctionality of finance committees are some underlying factors that hinder schools from managing their finances efficiently, effectively and economically. / Educational Leadership and Management / M. Ed. (Education Management)

The management of school finances is one of the major responsibilities facing principals and School Governing Bodies (SGBs) since the implementation of the South African Schools Act (SASA) in 1996. Schools and their governing bodies have broad financial responsibilities, including managing funding from the respective provincial department, setting and managing school fees, preparing the school’s budget as well as raising additional funds to augment the school budget. As democratically elected structures, School Governing Bodies stand to account to various stakeholders for public funds they manage. The South African Schools Act of 1996 provides guidelines on how schools should manage their finances - roles and responsibilities of individuals entrusted with school funds are also outlined. This study was undertaken to determine the extent of accountability and transparency practised by some Johannesburg South primary schools in managing school finances. A comprehensive literature study was explored, encompassing different aspects or components of financial school management such as budgeting, financial organisation as well as financial control and reporting. This study employed a qualitative research methodological approach. In order to establish the issue of accountability and transparency in managing school finances, semi-structured interviews were conducted to principals, SGB members, finance officers and finance committee members of various selected schools. Data were qualitatively analysed and findings from the study objects revealed that some schools lack accountability and transparency in managing their finances - SGBs experience major challenges in executing their financial responsibilities. Results further delineated that insufficient training of SGB members, overlapping responsibilities and dysfunctionality of finance committees are some underlying factors that hinder schools from managing their finances efficiently, effectively and economically. / Educational Leadership and Management / M. Ed. (Education Management)