The findings of this research have afforded me an opportunity to suggest the following recommendations in order to possibly improve the issue of accountability and transparency in managing school finances which will certainly develop a collaborative relationship between schools and their stakeholders and consequently create an atmosphere that is conducive to learning. These recommendations will be discussed according to their order of importance.
5.4.1 Recommendation 1: Understanding of financial roles and responsibilities by SGBmembers
The Department of Education needs to consider upgrading capacity-building training of SGB members. If the SGBs are to perform their duties efficiently and effectively, sufficient and productive training should be provided. Conducting simply introductory training, will not equip SGB members with requisite skills essential in school governance, predominantly the very crucial part, financial management. The preceding sections gave an indication of insufficient training provided by the department; therefore, different strategies could be developed to ensure that this matter is treated in the best interest and benefit of the SGB members.
It is recommended that, after SGB members’ induction which is mostly provided by the PED,when the newly-elected members start their term of office, follow-up training programmes which are usually promised by the department, are provided. These workshops should be conducted by proficient individuals for efficiency. A suggestion will be to make use of accredited service providers e.g. Matthew Goniwe School of Leadership and
117
Governance. Problems experienced by SGB members from various schools should be addressed in these training workshops. Information-sharing sessions should also be held during the training for development purposes. These training workshops should be conducted at least once a term or on two alternative weekends in order to accommodate most members. This will empower and capacitate the SGB members.
It is recommended that the PED conducts continuous monitoring for SGBs to ensure that the training they offer is worthwhile. The Gauteng Department of Education has officials dealing with SGB matters at district level and at provincial level. It is proposed that these officials visit schools quarterly to monitor the functionality of SGBs. This will help to keep schools and their governing bodies on their toes, effectively implementing the legislation and managing their finances effectively. According to findings revealed in this chapter, one can deduce that, schools and their governing bodies become comfortable knowing that their progress will not be continuously monitored. As a result, some people take advantage of the situation, by infringing the legislation, overlapping responsibilities and consequently, tension and conflict arise. The department only intervenes when the situation is completely out of control, simply to find that problems have escalated as they have been left unattended for a long time.
It is also recommended that a team of officials design effective monitoring tools to be used when visiting schools. The guidelines of these tools should be in line with the SASA, covering the following: roles and responsibilities of individuals entrusted with the management of school finances, delegation of various financial functions to the finance committee, school financial systems and control, development and implementation of the school’s finance policy, and accountability and transparency in managing school finances. Findings reflected that all participants regard the finance policy as an important financial management tool. It is recommended that schools and their governing bodies utilise the policy instead of storing it in their files. The policy should be designed in a sense that it addresses the unique contextual challenges for that particular school. It should outline how funds are managed at a specific school as well as providing an understanding of the responsibilities assigned to individuals dealing with school finances.
It is also recommended that the policy be flexible and accommodate changes in the legislation and within the school. It is suggested that a team of officials help to oversee that the school’s finance policy is correctly constituted and utilised.
118
5.4.2 Recommendation 2: Challenges in the functionality of the finance committee
The finance committee plays a crucial role in the management of school finances. However, findings revealed that schools are unwilling to offer this committee an opportunity to function effectively according to the legislation. It is therefore recommended that the Department of Education follows up to ensure that different committees are established and functional. This can also be observed by a team of officials from the district.
It is also recommended that the finance committee works within the parameters of the legislation adhering to its responsibilities as stipulated in the school finance policy. This will minimise conflict and improve collaboration. This committee should perform its functions in such a manner that accountability and transparency are practised. It is suggested that SGBs who are reluctant to delegate some financial responsibilities to the finance committee as set out by the legislation or refuse to grant the finance committee an opportunity to perform its functions, be dealt with accordingly.
5.4.3 Recommendation 3: Financial systems and control
It is essential that schools have strong control mechanisms for safe and accurate administration of funds. Recommendation is that the accounting system be electronic, that electronic receipts are issued for all monies collected.The system of using receipt books when collecting fees should be discontinued as it increases the chance of fraud and mismanagement of funds. The department should put this as an amendment in financial management circulars. It should be legislated and implemented nationally.
It is recommended that schools put internal checks in place. SGB treasurers should be given an opportunity to perform their duties as stipulated by the SASA with the aid of the finance committee. All transactions and banking should be done accordingly. This will also be successful if continuous monitoring is done by the Department of Education.
5.4.4 Recommendation 4: Dealing with a lack of accountability and transparency in managing school finances
It has been noted in the findings that schools are aware of the procedures to be followed in financial reporting. Annual General Meetings are held to give feedback on the school’s financial position. The budget is then approved for the school to receive funding from the
119
state. These meetings are also held to account to parents about school funds, but the former becomes more important to schools than the latter.
It is recommended that schools that purposely plan the first Annual General Meeting to be a failure in order to have a second meeting without a quorum and with few parents, be faced with corrective measures as this is unconstitutional and illegal. The state should have firm procedures to be followed by schools in order to do their best to reach out to the majority of parents. In that regard, accountability would have been fully practised.
It is recommended that the state should ensure that auditors are changed every three years as stipulated by the legislation to avoid the formation of undesirable relationships. This needs to be continuously monitored by the Department of Education to certify that audited financial statements sent to the HOD reflect proper accountability.
It is recommended that all monies that the schools receive, as school fees, donations, allocation from the provincial department as well as other generated funds, be accounted for and accordingly reported to parents and staff for transparency purposes. It is suggested that fund-raising be done for a specific purpose and feedback be given to parents and staff.
It is recommended that the SGB delegates tasks to separate people who take on responsibilities for specific tasks. This ensures transparency and avoids fraud and mismanagement. School Governing Bodies who refuse to exercise this form of transparency should also face punitive measures.
5.4.5 Recommendation 5: Dealing with mismanagement of school finances
It is recommended that corrective measures be taken promptly in the event of any case of mismanagement or fraud. The department has indeed put some systems in place to deal with such acts but great improvement is required. Signs of mismanagement have been reported in various schools but are not dealt with in a harsh and corrective manner. Forensic auditing has been performed in some schools and recommendations made. However, nothing authentic has ever materialised. Perpetrators often get away with it and carry on where they have left off.It is suggested that the department review its policies in dealing with mismanagement of funds in schools and those involved face strict punitive measures. This will send a message and will minimise cases of mismanagement.
120