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.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ul/oai:ulspace.ul.ac.za:10386/104 |
| Date | January 2007 |
| Creators | Mahlane, Phaahla Ezekiel |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
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