The Schools Act 84 of 1996 has given governing bodies (SGBs) the responsibility of managing school finances. The Act prescribes that the SGB must prepare a budget annually. A school’s budget is an important financial management tool, which ensures that adequate resources are procured in a cost-effective manner in order to enhance teaching and learning. However, schools are grappling with diminishing financial resources and this factor reduces the school’s capacity to respond to the changing needs of learners. Furthermore, SGBs lack the necessary skills and competence to manage funds. The general aim of this research was to determine whether schools prepare budgets effectively, resulting in the optimum utilization of physical resources which will improve the quality of teaching and learning. A literature study was undertaken relating to effective budgeting for the optimum utilisation of physical resources for effective teaching and learning to take place. It outlined school finances in other countries and the impact that budgets have on effective school management. It also gave a detailed account of the process of budgeting and more importantly it outlined in detail the effect of physical resources on school improvement. A quantitative study was made through a structured questionnaire developed from a literature survey. A discussion of the respondents sampled, their biographical details in the form of graphs and the return-rate of questionnaires were also discussed. The questionnaire was discussed as well as the mean scores of various items. Some pertinent questions relating to effective budgeting was also discussed. Educators regard financial management as an important component of school management. They also regard the optimum utilization of resources as key to effective teaching and learning in the classroom. The data was analysed. The Pearson’s Chi Square value as well as Cramer’s V value was discussed using cross-tabulations. Pertinent questions were analysed using these techniques and possible explanations were given to empirical findings. Taking it from school to school or using cross-tabulation on whether educators are SGB members or not, reveals a similar trend that budgets are being drawn up through very little input from all stakeholders. This is a cause for concern. Few educators agree that the DoE provides schools with the necessary physical resources for teaching. This implies that schools have to provide the necessary resources for effective teaching to take place, which further impacts on the budgetary process. Schools have to levy fees on its learners or embark on fundraising projects to supplement the monies from the state. Finally findings from the literature as well important empirical findings were discussed, together with recommendations. Although some SGB training was provided, it has not been focused and thorough, or it has been done by incompetent trainers. Workshops should be conducted by accountants and financial experts with careful monitoring at each stage. There should be regular feedback and evaluation. SGBs should co-opt financial experts from their communities to assist in this delicate task. The SGB should ensure that they involve all stakeholders when initiating the budget process. In this regard, schools could make use of programme budgeting so that all learning areas are catered for and all educators, parents and the community at large are involved. Effective budgeting will go a long way towards achieving the educational goals of schools by ensuring that all physical resources are utilized optimally. / Prof. R. Mestry
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:9653 |
| Date | 24 June 2008 |
| Creators | Choonara, Mohamed Afzel |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Thesis |
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