The role of the school governing body in financial management in Vhuronga 2 Circuit of Vhembe District

Abstract

This study focused on the role of the School Governing Body (SGB) in financial management in Vhuronga 2 Circuit of Vhembe District. The South African Schools Act (SASA), 1996 Section 19, 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 SGB is in a position to impart to its structures skills acquired from the workshops. The governance of school finances by SGB calls for certain expertise from the SGB members. It is therefore essential for SGB members to possess financial management skills. Members of the SGB need to be equipped to draw and analyze school budget, financial statements and where appropriate to manage school finance.

The study uses both mixed techniques for data collection and analysis. Quantitative and Qualitative techniques were mostly used in that they provide the researcher with an understanding of experiences and the role of the school governing body in financial management in Primary schools in Vhembe District of the Limpopo Province. Random and purposive samplings methods were used for the selection of sample for the study. Both primary and secondary data were used to analyse the data in this study. Secondary data were obtained from government publications, research publication, and reports. Primary data were obtained through questionnaires and interview.

Major Findings of this study are the following:

• The efforts made by the DoE to provide training; was regarded as inadequate to address the complex problems experienced by SGB's • The researcher found that financial records were returned by the auditor for the school to rectify certain things relating to records of expenditure for the year • The Departmental SGB training program on financial management is conducted by departmental officials who are either working at the finance department or principals of schools who are used as training teams

• The SGB at this school refuses vehemently to provide a written report to the parents. A comment made by the principal was that they "cannot make a copy for every man who walks in the street

Major recommendations to address the findings these included the point that:

• The DoE should provide more intensified SGB developmental training programmes for SGB's • That the Department of Education should ensure that each school has an effective financial management system. This will ensure more accountable management of funds to enhance the quality of education. • That government should consider revising Section 42 of SASA to enforce compulsory and equal accountability to all stakeholders who contribute into the school fund. • That short courses on financial management be introduced to upgrade the knowledge levels, skills and understanding of financial matters of SGB members. • That SGB financial management training programs be designed to suit various levels of capacity to allow a choice, depending on need.