The development and implementation of budget in selected secondary schools in Limpopo Province, South Africa

Abstract

The development and implementation of budget is a challenge in schools. The aim of the study was to assess the challenges of budget development and its implementation in selected schools in Sekhukhune East District in Limpopo Province, South Africa. The study explored qualitative research methodology to help the researcher to gather in-depth information on the challenges that public schools face when developing and implementing budget. It adopted a case study approach to understand the participants’ perceptions of the phenomenon being studied. Participants consisted of schools’ principals and schools’ treasurers of selected schools. The District Deputy Chief Governance Officers (DCGOs) also participated. The study employed purposive sampling in selection of participants. Semi-structured interviews were conducted to gather information from participants in their own setting. The information was analysed using thematic analysis where themes and sub-themes were created. The study found that there are various challenges in the development and implementation of the budget in selected schools. It pointed out lack of financial background knowledge and training on financial management as key to successful development and implementation of school budgets. It also found other factors such as poor understanding of legislative instruments, oversight financial controls and lack of transparency as having limiting effect on development and implementation of budgets in schools. The researcher’s recommendations customised financial training for SGB members training on annual basis in order to cover legislative framework and financial management to encourage members of the SGB to take decisive responsibilities in the development and implementation of budget. Implementation of effective financial controls is an important consideration in school financial management. The research articulates that lack of accountability and transparency can be attributed to lack of financial management. It highlighted monopoly of financial controls by some principals as the challenge that stems from poor financial background knowledge.