Developing a strategic framework for effective budgeting in primary schools in South Africa: A critical evaluation of budgeting practices

Abstract

In this dissertation titled: Developing a strategic framework for effective budgeting in primary schools in South Africa: A critical evaluation of budgeting practices, I investigated budgeting practices in two rural public schools of the Maleboho Central Circuit in Limpopo Province using a qualitative research approach. I took an interpretative stance and used a multiple case study design to study budgeting contextually at two schools, comparing and confirming the findings across the cases. Participants who could be reasonably assumed to be knowledgeable about budgeting were purposefully sampled. Convinced that participatory budgeting is the best theoretical grounding for effective budgeting in a democratic context, I grounded the study in this theory. I discovered that the fundamental building blocks of effective budgeting such as budget planning, drawing up, implementation, monitoring and control are being ignored. Prior to budgeting, neither of the school does any planning. Documents such as the schools' vision and mission statements, previous year's financial accounts, and development plans are not considered and deliberated on. Budgeting is thus done without anyone knowing how much money is available, without anyone considering the school's aims, and without any money being allocated for development. Finance policies are developed to meet departmental requirements rather than to guide the governing body members in handling school funds. The credibility of both schools’ audit reports is compromised by the exclusion of members of the governing body during the appointment of the auditors who are alleged to be friends of the principals. The findings of the study confirm that participatory budgeting, which at the very least requires the involvement of all stakeholders, is not practised. Although the governing body members of both schools are not equipped to adopt their schools’ budgets, the Limpopo Department of Education does little to provide them with the skills needed to practise effective budgeting in their schools. The need for a strategic framework to guide schools’ governing body members, or at least their finance committees to effectively budget was thus confirmed. With consideration of the legal prescripts and the empirical findings, I developed a strategic framework based on the essential building blocks for effective budgeting, namely planning, drawing, implementation, monitoring and control.

Mo nyakišišong ye thaetlele ya yona e rego Go hlabolla tlhako ya maano a go dira ditekanyetšo tše di šomago gabotse dikolong tša praemari ka Afrika Borwa: Tekolo ye bohlokwa ya mekgwa ya go beakanya ditekanyetšo, ke nyakišišitše mekgwa ya go beakanya ditekanyetšo dikolong tše pedi tša mmušo tša dinagamagaeng tša Sedikothuto sa Bogare sa Maleboho ka Profenseng ya Limpopo ke šomiša mokgwa wa nyakišišo ya khwalithethifi. Ke tšeere boemo bja tlhathollo le go šomiša tlhamo ya nyakišišo ya ditiragalo tše ntši go ithuta tekanyetšo maemong a dikolo tše pedi, ke bapetša le go tiišetša dikutullo go akaretša maemo. Batšeakarolo bao go ka tšewago gore bana le tsebo ya go amogelega mabapi le tekanyetšo ba ile ba sampolwa go ya ka morero. Ka go kgodišega gore tekanyetšo ya go dumelela botšeakarolo ke lebaka le lekaone la teori ya tekanyetšo ye e šomago ga botse ka gare ga temokrasi, ke theile nyakišišo godimo ga teori ye. Ke utullotše gore dikago tša motheo tša tekanyetšo ye e šomago ga botse go swana le peakanyo, go ngwala, phethagatšo, go hlokomela le taolo di a hlokomologwa. Pele go beakanywa tekanyetšo, ga go na sekolo se se dirago peakanyo efe goba efe. Ditokomane tša go swana le dipego tša pono le thomo ya dikolo, diakhaonto tša ditšhelete tša ngwaga woo o fetilego, le maano a tlhabollo ga di laetšwe. Ka go realo go beakanya tekanyetšo go dirwa ntle le gore batho ba bangwe ba tsebe gore ke tšhelete ye kaakang yeo e lego gona, ntle le gore batho ba ele hloko maikemišetšo a dikolo, le ntle le gore go be le tšhelete ye e abelwago tlhabollo. Melawana ya ditšhelete e hlamilwe go fihlelela dinyakwa tša kgoro go ena le go hlahla maloko a lekgotlataolo la sekolo ka tshwaro ya ditšhelete tša sekolo. Tshephagalo ya dipego tša balekodi ba dipuku tša dikolo ka bobedi go bewa kotsing ke go se akaretšwe ga maloko a lekgotlataolo la sekolo nakong ya go thwala balekodi ba dipuku bao ba gopolelwago gore ke bagwera ba dihlogo tša dikolo. Dikutullo tša nyakišišo di tiišetša gore tekanyetšo ya go dumelela botšeakarolo, yeo bonnyane e nyakago go akaretšwa ga bakgathatema ka moka, ga e dirwe. Le ge e le gore maloko a lekgotlataolo a dikolo ka bobedi ga se a hlahlelwa go amogela ditekanyetšo tša dikolo tša bona, Kgoro ya Thuto ya Limpopo ga e dire ka mo go lekanego go ba fa mabokgoni ao a nyakegago go dira tekanyetšo ye e šomago ga botse dikolong tša bona. Go nyakega ga tlhako ya maano, go hlahla maloko a lekgotlataolo la dikolo, goba bonnyane dikomiti tša ona tša ditšhelete, go dira tekanyetšo ka tshwanelo go a tiišetšwa ka go realo. Ka kelotlhoko ya ditaelo tša molao le dikutullo tša diphihlelelo, ke tšweleditše tlhako ya maano yeo e theilwego godimo ga dikarolo tše bohlokwa tša go aga tša tekanyetšo ye e šomago ga botse, e lego peakanyo, go ngwala, phethagatšo, go hlokomela le taolo.

In hierdie verhandeling, getitel Developing a strategic framework for effective budgeting in primary schools in South Africa: A critical evaluation of budgeting practices, het ek deurmiddel van die kwalitatiewe navorsings benadering ondersoek ingestel na die begrotingspraktyke in twee landelike openbare skole van die Maleboho Sentrale Kring in die Limpopo-provinsie. Ek het ‘n interpretatiewe standpunt ingeneem en ‘n veelvuldige gevallestudie-ontwerp gebruik om begrotingstelsels kontekstueel by twee skole te bestudeer, en die bevindings oor die gevalle heen te vergelyk en bevestig. Doelgerigte steekproefneming is gedoen met deelnemers van wie redelikerwys aanvaar kon word dat hulle kundig en ingelig is op die gebied van begrotingsprosesse. Ek was daarvan oortuig dat ‘n deelnemende begrotingstelsel die beste teoretiese basis vir effektiewe begroting in ‘n demokratiese konteks is, en het dus die studie op hierdie teorie gegrond. Ek het ontdek dat die fundamentele boublokke van ‘n effektiewe begrotingstelsel, soos beplanning, opstelling, implementering, monitering en beheer, geïgnoreer word. Nie een van die skole doen enige beplanning voordat die begrotingsproses begin nie. Daar word nie besin oor dokumente soos die skole se missie- en visie verklarings, vorige jare se finansiële rekeninge, of ontwikkelingsplanne nie. Begrotings word dus opgestel en geïmplementeer sonder dat enigiemand weet hoeveel geld beskikbaar is sonder dat enigiemand die skool se doelwitte in aanmerking neem, en sonder dat enige geld vir ontwikkeling toegewys word. Finansiële beleide word ontwikkel om aan departementele vereisteste voldoen eerder as om as riglyn te dien vir die lede van die beheerliggaam oor hoe om die skool se fondse te hanteer. Die geloofwaardigheid van albei skole se ouditverslae word onder verdenking gebring deur die uitsluiting van lede van die beheerliggaam gedurende die aanstelling van die ouditeure, wat na bewering die skoolhoofde se vriende is. Die bevindings van die studie bevestig dat deelnemende begrotingstelsels, wat as ‘n minimum vereis dat alle belanghebbers betrokke is, nie toegepas word nie. Alhoewel die lede van die beheerliggaam van beide skole nie bekwaam is om hulle skole se begrotingste aanvaar nie, doen die Limpopo Departement van Onderwys bitter min om hulle toe te rus met die nodige vaardighede om effektiewe begrotingstelsels in hul skole toe te pas. Die behoefte aan ‘n strategiese raamwerk om as riglyn te dien vir die lede van skole se beheerliggame, of minstens hul finansiële komitees ten einde effektief te kan begroot, is dus bevestig. Met inagneming van die regsvoorskrifte en die empiriese bevindings, het ek ‘n strategiese raamwerk ontwikkel op grond van die sleutelboublokke vir effektiewe begrotingstelsels, naamlik beplanning, opstelling, implementering, monitering en beheer.