Abstract
This research focuses on the granting of school fee exemptions by governing bodies in public schools in Gauteng. The granting of school fee exemption is presenting a new challenge to school financial management for the School Governing Bodies. This challenge is that due to insufficient funding received by the schools from the Department of Education, the SGB must, under Section 36 of South African School Act, take all reasonable measures within its means to supplement the resources supplied by the State in order to improve the quality of education provided by the school to all learners at the school. The literature study revealed that an apparent disparity exists between the
intended results of policy implementation and the actual implication thereof for public schools. In order to gain a comprehensive understanding of this phenomenon the research design is qualitative. The aim of this research is to: Identify the requirements set by SASA for the granting of school fee exemptions in public schools; Explore the management of school fee exemptions by the SGB and SMT members in public schools as part of school financial management; Determine the implication of the granting of school fee exemptions on the school budget; and Establish the guidelines to assist the SGB in the granting of school fee exemptions in public schools.
The following research methods were employed to gather the research data: Literature study, focus group interviews, individual focussed interviews and observation. Three major categories emerged from the data analysis, namely: Policy Related Issues, Capacity, Financial Implication and Financial Management. Subcategories emerged under these broad categories: Policy Related Issues School governing bodies appear to fail to interact timeously with legislation and policy, resulting in the status quo being perpetuated; Political organisations appear to interfere in matters of school fees, resulting
in the school experiencing difficulties in implementing the policy; Capacity Financial and Human Resource capacity are two essential aspects required by the school governing bodies for managing school funds; Financial Implication Schools appear not to have a resolution as contemplated in Section 39 of South African School Act to charge school fees. School fee exemption criteria appear to exacerbate the task of the SGB to
draw up their budget, and hinder the collection of school fees. Financial Management
It appears that financial statements are not issued and the funds are not appropriately handled and managed by the SGB. The SGB appears not to keep financial records properly and is not accountable of some of the money received through fund raising.
The study concludes with the summary and recommendations for the granting of
school fee exemptions by governing bodies in public schools.