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Al Section 21 schools expressed their dissatisfaction in being “forced” to spend their norms and standards according a predetermined formula rather than according to the needs of the school.

Principal 3: “Over the past few years we’ve received hundreds of thousands of rand to purchase sufficient textbooks for all learners in all grades. We have a fantastic retrieval system with a 100% retrieval rate. We do not need more textbooks and yet we must spend 30% of our budget allocation on textbooks – it does not consider our needs.”

Educator 3: “When we applied for the allocation of Section 21 functions it was granted on the basis that we had sufficient capacity to manage our finances. The ringfencing of the budget places unnecessary restrictions upon us and is also seen as an indicator that we are unable to manage our finances.”

4.3.5.theme 5: the role of the principal and school governing body

Most of the educators and parents were of the opinion that the principal was responsible for the management of the school’s finances.

Educator 1 stated that because the principal is the accounting officer he accountable and responsible for managing the schools finances.

Parent 2 indicated that the principal is at school every day as compared to the school governing body that only meet every other month, which makes him accountable.

Educator 2: “The principal is responsible for the day-to-day running of the school. It’s his job to ensure that all monies received are banked.”

Parent 7: “Isn’t that what the principal gets paid to do.”

All principals were of the opinion that the school governing body was responsible for managing the schools finances.

Principal 3: “The SGB is responsible for financial management however as an ex-officio member I am jointly responsible.”

Principal 1: “Technically we do not have a SGB, that is there are no FINCOM and no treasurer, and I single-handedly manage the school’s finances – not by choice but out of necessity. Will I be held accountable should things go wrong?”

Principal 6: “Black parents in township schools are not interested in the education of their children and do not participate in governance, however the school has to run. I will not accept responsibility when (financial) things go wrong.”

Principal 4 stated that their school had such a high turnover rate of parent governors that all signatories to the school fund account were state paid employees.

In the main this theme focuses on accountability, in particular: Who is accountable? Watt, Richards and Schelcher in Mestry (2006; 31) explain accountability as being liable and responsible for certain actions and decisions – it entails giving an account of actions taken and being held accountable for these actions. Donnelly in Hansraj (2003; 16) indicates the every committee member must be able to explain the rationale for all decisions taken. All decisions taken must be collective and enhance the overall achievement of the desired outcomes. Members must be accountable for financial tasks delegated to them.

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Source:  OpenStax, Financial management of schools. OpenStax CNX. Nov 16, 2009 Download for free at http://cnx.org/content/col11137/1.1
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