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The Legal Framework of Managing School Finances (Regulations (Fee…
The Legal Framework of Managing School Finances
South African Schools Act No. 84 1996
Applied uniformly in all provinces Section 146(2)
Consistent with equity and efficiency
Deals with school-level expenditure
NORMS
Exemption for parents unable to pay school fees Section 39(4)
Conditional exemption
Partial exemption
Full exemption
No exemption
E = 100 [ (F + A)/C]
Public subsidies to independent schools Section 48(1)
Grade 12 pass rate 50% and higher
Make application to PED in prescribed manner
Repetition rate in Grades 11 & 12 less than 20%
Operational for one year
Integrity
Not operating for profit
If registered by PED
Public funding of public schools from public revenue Section 35
National School Register of Needs Survey
Quintile formula: 1-3 = no-fee paying; 4 & 5 = fee charging
HOD to verify National Norms being complied with
PEDs provided with sufficient information to enable SGBs to develop budgets Section 34
Allocation of funds
Capital cost allocations (new classrooms and construction
Assess overall educational coherence
Estimates
Analyse budget separately
Recurrent cost allocations (immovable capital improvement/repairs)
Resource targeting list
Physical condition of facilities and crowding of school considered
Relative poverty of community is considered
Neediest and largest schools get priority funding
Education White Papers 1 and 2
Simple per-learner formula favours poor
Equity and efficiency ensured
Basic Education Laws Amendment Act
SGB
Must consider exemption requests. Section 41(2)
May not loan, lease, enter into overdraft agreement to supplement school funds. Section 36(2)
Provide HOD with access to all financial documents. Section 43(4)
Establish school fund and administer according to HOD directives Section 37(1)
May not receive remuneration. Section 27(2)
Deviation from approved budgets presented to Parent Body. Section 38(4)
Employment of Educators Act No. 75 1998
Public Finance Management Act
Regulate financial management
Ensure efficient and effective management
Expenditure
Assets
Revenue
Liabilities
Provide responsibilities of persons entrusted with financial managemen
t
Misconduct
No private agency outside of official education duties
May not misappropriate/ make improper use of property of state
Regulations
Auditing
Procurement processes
Accountability
State Funding
Record-keeping
Fee Exemptions Section 39(4)
Alteration of decision by SGB
Appeal by disqualified person
Consideration by SGB
Parent makes application
Circulars and Memoranda
M4 of 2017: Measures to strengthen compliance regarding disclosure of interest
M1 of 2017: Measurement to improve management of finances
M2 of 2018: Legal interpretation for Section 27 of SASA regarding "necessary expenses"