Evaluation of financial accountability in Mopani District Public Schools of Limpopo Province, South Africa.

Abstract

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.