Thesis (MPA) --University of Limpopo, 2007 / The focus of this study was to ascertain whether public schools in Mopani District accounted properly for the finances they were entrusted with. The aspect of accountability is one of the key principles of good governance that the South African government, through the constitution, and legislation like the Public Finance Management Amendment Act (No. 29 of 1999) continues to promote. Financial accountability at schools is becoming a more serious issue in view of the fact that government has assumed responsibility for funding schools from public revenue. Since the revenue is derived from taxpayers’ money, it is only logical that financial accountability be enforced. In this study, financial accountability was conceptualised as a three-phase process. The first phase sought to find out whether the schools presented formal financial statements and reports to structures such as the School Governing Body, parents and Circuit Offices. The second phase of financial accountability related to the assessment of the reports submitted by schools, to establish their correctness and reliability. Assessment could be by way of parents’ engaging with the reports in a meeting or by auditing. The last phase of financial accountability was about the provision of feedback. Here it was established whether action was taken against schools which did not present reports or whether those that presented reports were given some kind of feedback. Based on a sample of 358 parents, 149 schools and 24 education officials, it emerged that although a significant percentage of schools complied with financial reporting prescriptions; the state of assessment of financial reports was deficient. A report which is not assessed is worse than no report. The results also indicated that feedback was not given to schools. Recommendations aimed at improving the financial accountability of the schools were made at the end of the study.

This research was conducted in the Sekhukhune District in Limpopo Province with a particular focus on the Department of Education's Malokela circuit. The main purpose of this study was to probe how school governing body (SGB) stakeholders work collaboratively to manage school finances and implement finance policy effectively in the public schools of Limpopo Province. The following research question was used to investigate the problem: How collaboratively do school governing bodies (SGBs) govern the financial affairs of public primary schools in the Malokela Circuit of Limpopo Province? It is in the interest of schools and their learners that SGB stakeholders work collaboratively to effectively manage school finances and properly implement finance policies. The identified problem was investigated by means of a qualitative research approach, using semi-structured interviews with a purposive sample from two selected public primary schools in the Malokela Circuit in Limpopo Province. The qualitative research approach was considered suitable because the study was intended to be an exploratory one aimed at gaining a better understanding of a phenomenon. The case study was used as a research design; it was assumed to be more appropriate for this research because it helped the researcher understand how people interact with, and relate to, one another. The research findings revealed that governing bodies in public primary schools are faced with many problems which, among others, include levels of education of stakeholders, especially parents, and their lack of knowledge and the skills needed to execute their duties when they are required to perform their roles and carry out their responsibilities in managing school finances. In order for public schools to meet these challenges successfully, this research makes a number of recommendations based on conclusions reached from findings. / Dissertation (MEd)--University of Pretoria, 2016. / Education Management and Policy Studies / MEd / Unrestricted

The purpose of this study was to examine the relationship between Home School Enrollment and Virginia Public School Finances. Enrollment trends were examined from Fall 2001 through Fall 2010 to determine if there was an increase in Home School Enrollment over the ten year examination period. Also, two sets of Virginia Standards of Quality Variables (SOQs), Expenditures (Instructional Salaries, Administrative Salaries, Per Pupil Expenditures) and Revenues (State Portion of Basic Aid, State Portion of ADM funds and Enumerated Funds) were examined in relation with Home School Enrollment to determine if Home School Enrollment influenced Virginia Public School Finances at all. Superintendents’ Region I, one of Virginia’s eight superintendents’ regions, served as the sample population. The study revealed that Instructional and Administrative Salaries were correlated to an increase in Home School Enrollment while Per Pupil Expenditures correlations revealed no relationship. Strong correlations were revealed between an increase in Home School Enrollment and State Portion of Basic Aid while correlations between State Portion of ADM funds and Enumerated revealed no relationship. The study results revealed that Home School Enrollment does not cost or save Virginia Public Schools. Significant relationships were found but whether Home School Enrollment presents a savings or an expense to Virginia Public School Finances was not concluded. The relationships, results, implications and recommendations are presented and discuss

Thesis (MPA) --University of Limpopo, 2005 / This research has attempted to investigate whether there were proper financial controls at Bankuna High School of the Ritavi Circuit in the Tzaneen Area of the Limpopo Province of the Republic of South Africa. The researcher has, after an extensive evaluation of data arrived at some conclusions and he had made a few recommendations. The researcher is of the belief that the results of this research can be applied in most former historically disadvantaged African schools. Also this study can help Provincial Departments of Education in their future training on Financial Management for poor African schools.

Thesis (MPA.) -- University of Limpopo, 2012 / The School Governing Body as the executive authority of every school has the role to govern the finance of the school efficiently, effectively and economically. It has to formulate financial policy and understand financial legislation framework in particular Public Finance Management Act, 1999, Procurement Policy and South African School Act, 1996. The problem in this study is to investigate the skills of the School Governing Body in the handling of school finances, its ability to formulate and implement school base financial policies and its implementation of South African Schools Act, 1996 and Public Finance Management Act, 1999.

The purpose of this study was to evaluate the relationship between the instructional outcomes in the independent school districts and charter schools in relation to the expenditure of public funds for instruction and total operating expenditures from the general fund. The study considered Texas elementary charter schools and independent school districts, whose school populations were identified as having greater than or equal to 50% of economically disadvantaged students, according to the Texas Academic Excellence Indicator System (AEIS). The study made use of multiple regression and was an ex post facto cross-sectional analysis utilizing production function theory. The study’s outcomes reported the difference in student achievement between elementary schools in independent public school districts and charter schools were small to negligible for math and reading achievement. The study also reported, there is no statistically significant difference in per pupil expenditure of public funds between elementary schools in independent public school districts and charter schools. Furthermore, there is no statistically significant relationship between student achievement and per pupil expenditure of public funds on elementary schools in independent public school districts and charter schools.

Thesis (MPA.) -- University of Limpopo, 2014 / The South African Schools Act (SASA), 1996 (Act No. 84 of 1996) mandates the establishment of School Governing Bodies (SGBs), whose important roles include the management of school funds. This role includes planning, reviewing, controlling and approving the school budget in accordance with the school's needs. The SGB is ultimately required to account to the Department of Education (DoE), parents and the community for the public funds they manage. However, schools fail to execute this legal mandate effectively and efficiently. Both quantitative and qualitative research methods were employed to complement each other in an attempt to investigate the problems experienced by school governing bodies in executing their financial management functions. Questionnaires, focus group interviews and document reviews were used to gather data. It emerged from the findings of the study that school governors in Mogoshi Circuit are also facing serious financial management problems. Financial management and financial accountability - the sine qua none of effective and efficient management of school finances, pose a challenge. The study found, for example, that the majority of governors in rural areas are elderly people, who are mostly either illiterate or semi-illiterate and lack the capacity to execute their governance roles efficiently and effectively. A once-off or hit and run unaccredited training, which is often provided to the elected SGB members, is relatively not helpful. This inhibits financial accountability. To this end, the study proposed substantial recommendations, which, if implemented, could bring a resolve to the problems and challenges posed.

The aim of the study was to investigate the experiences and challenges of the SGBs in secondary schools in KwaZulu-Natal. The research study focused mainly on the following key areas: the handling of learner discipline, the management of school finances, the formulation of the admissions policy and finally, the appointment of staff. The South African Schools Act promulgated in 1994 was committed to ensuring democracy in education through the active involvement of all stakeholders such as parents, learners (in secondary schools), educators and principal in the decision-making processes in schools. However, the evolution of school governance within the South African context during the past sixteen years has gone through many challenges in its determination to create an equitable society. Many School Governing Boards (SGBs), especially those in rural and previously disadvantaged schools do not adhere to the practices stipulated within the South African School Act of 1996 and as a result fail in their mandate. The empirical approach, namely qualitative research was successful in obtaining information from participants about the challenges they faced in school governance. The study revealed that SGBs faced immediate challenges and were not adequately capacitated to handle these challenges. Findings on learner discipline included cases such as stabbings, bullying, theft, alcohol and substance abuse, gang fights, school violence and learner fights. Findings on the handling school finances included cases such as the misappropriation of funds and the lack of proper financial planning. The adoption of discriminatory admissions practices by schools was also evident. In particular, cases of discrimination against age, religion and the use of admission tests were reported. A high level of corruption, nepotism, personal preferences and the abuse of power was common in the staff appointments vii made by the SGBs were also reported. Finally, the study made a number of recommendations with regard to the research findings for all stakeholders in South African education to consider. / Educational Leadership and Management / D. Ed. (Education Management)

The aim of the study was to investigate the experiences and challenges of the SGBs in secondary schools in KwaZulu-Natal. The research study focused mainly on the following key areas: the handling of learner discipline, the management of school finances, the formulation of the admissions policy and finally, the appointment of staff. The South African Schools Act promulgated in 1994 was committed to ensuring democracy in education through the active involvement of all stakeholders such as parents, learners (in secondary schools), educators and principal in the decision-making processes in schools. However, the evolution of school governance within the South African context during the past sixteen years has gone through many challenges in its determination to create an equitable society. Many School Governing Boards (SGBs), especially those in rural and previously disadvantaged schools do not adhere to the practices stipulated within the South African School Act of 1996 and as a result fail in their mandate. The empirical approach, namely qualitative research was successful in obtaining information from participants about the challenges they faced in school governance. The study revealed that SGBs faced immediate challenges and were not adequately capacitated to handle these challenges. Findings on learner discipline included cases such as stabbings, bullying, theft, alcohol and substance abuse, gang fights, school violence and learner fights. Findings on the handling school finances included cases such as the misappropriation of funds and the lack of proper financial planning. The adoption of discriminatory admissions practices by schools was also evident. In particular, cases of discrimination against age, religion and the use of admission tests were reported. A high level of corruption, nepotism, personal preferences and the abuse of power was common in the staff appointments vii made by the SGBs were also reported. Finally, the study made a number of recommendations with regard to the research findings for all stakeholders in South African education to consider. / Educational Leadership and Management / D. 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)