Education

Yes – schools receive anti-fraud and anti-corruption information and training, and are made aware of the Western Cape Government Anti-Fraud and Corruption Strategy issued in February 2018.

In terms of Section 37(1) of the South African Schools Act (SASA) the governing body of a public school must establish a school fund and administer it in accordance with directions issued by the Head of Department.  The directions were published in the Basic Financial Systems for Schools manual and issued to all schools.

The manual clearly defines the roles of the of the School Governing Body (SGB) and principal with regards to financial management. The financial management of a school is the responsibility of the SGB.  The principal assists the SGB with financial management and only plays an advisory role in this function.  The principal must, however, be a member of the finance committee of a school or a delegation of the SGB that deals with any issues/matters that have financial implications for the school.  The principal therefore may not manage any funds, pay for services or take any financial decisions by him or herself.

The following items are covered in the finance manual:

Chapter A    The Role of the Governing Body        
Chapter B    Budgeting    
Chapter C    Banking    
Chapter D    Receipting of Income    
Chapter E    Procurement, Payments and Petty Cash        
Chapter F    The School as Employer – Tax Obligations
Chapter G    The School as Employer – Contracts of Employment    
Chapter H    Internal Control and Fraud Prevention    
Chapter I    Financial Statements    
Chapter J    Assets    
Chapter K    Accounting Records
Chapter L    Other Income    
Chapter M    Ancillary Issues

Chapter H deals with internal controls and fraud prevention. The objectives of this chapter are:
•    To explain the necessity for internal control systems in preventing fraud at institution level and to highlight fraudulent behaviour signals; and
•    To highlight the role of the WCED in reducing the risk of fraud and corruption at institution level.

During November and December 2020, the Provincial Forensic Services (PFS) also opened an opportunity for SGB members to attend an online eLearning course titled “Fraud and Corruption in Procurement”. 

All SGBs receive training on financial management at the district level and the content of the training comes from the SASA and the abovementioned manual.  

The WCED also adopted a coordinated approach to the training of governing bodies, in collaboration with recognised School Governing Body Associations (SGBAs). One of the priority topics for training is the role and responsibility of the principal and the treasurer.  

The WCED completed a virtual training session with principals and SGB members on 24 and 26 August 2021, dealing with the role of the principal and the governing body. A lot of emphasis was laid on the governance matters in a governing body.  

The aim of the governing body training for the next three years is to:
•    improve the efficiency and effectiveness indices of school management and governance and to ensure that these are at its highest; and
•    reduce the negative findings from evaluation bodies such as the Auditor-General. 

Many circulars in terms of governance matters have been issued recently and topics covered were:
•    Meeting management
•    Importance of training for SGB members
•    Financial Management