Exploring accountability practices of South African school governing bodies: Examination of financial records of Section 21 schools

Abstract

This study examined the accountability practices of South African school governing bodies (SGBs), specifically focusing on the decision-making process regarding the submission of financial records and statements for either audit or examination purposes. This flexibility has led to inconsistencies and a lack of comparability in the financial reporting of Section 21 schools. The study adopted a qualitative research approach using document analysis and supplemented by face-to-face interviews. Provincial guidelines and selected schools’ financial statements were analysed. Schools’ principals, finance officers, auditors, school governing body treasurers, as well as districts officials were also interviewed. Twenty-nine participants were selected using a purposive sampling method while semi-structured interviews were adopted. Findings reveal that there is a lack of accountability by the SGBs regarding the auditing of financial records and financial statements. The study further revealed that the SGBs opt to submit the financial records and financial statements for examination instead of an audit. The study recommended mandating all schools’ audits by the Auditor-General of South Africa (AGSA), akin to other public entities, possibly requiring amendments to the South African Schools Act (SASA). Alternatively, including audit expenses in the annual budget or allocation for schools may discourage opting for examination, thereby improving accountability.

Authors & affiliations

Moses Thabang Hlongoane
Affiliation not supplied

Prince Chukwuneme Enwereji
Affiliation not supplied

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