FINANCIAL MANAGEMENT PRACTICES OF SENIOR HIGH SCHOOLS IN THE

ASHANTI REGION: A COMPARATIVE STUDY OF PUBLIC AND PRIVATE SCHOOLS.

SAMUEL FRIMPONG

MBA (FINANCE)

Kwame Nkrumah University of Science and Technology (KNUST)

Kumasi-Ghana

Email: frimps88@gmail.com

ABSTRACT

The study specifically explored the sources of income and the application of cash in the senior

high schools and how effective the practices have been.

The study employed descriptive survey research design and it was a comparative study of private

and public senior high schools. The study was undertaken in two schools- one private and one

public. Data was collected from 4 respondents comprising of two (2) headmasters and two (2)

bursars. Moreover, the study relied mostly on the schools’ financial reports of the currents years

for the analysis.

The study established that sources of income available to public school which include school

fees, Government grants, donations, PTA and HIPC funds are more than the funds available to

private school which only comprise of school fees, donations and PTA. Insufficient cash, huge

students debt, no support from government to private schools and little or not enough support for

public schools and many other challenges are impeding the achievement of efficient and

effective practices of financial management. The pattern of the schools’ spending is aided by

budgets for the schools however, due to some circumstances, the budget is sometimes neglected
by bursars when spending. In order for the schools to practice efficient financial management,

the government should come to the aid of the private schools in the form of grants.

Moreover, due to the principle of time value of money, government should release monies on

time to public schools so that they can escape price increment of commodities. Qualified

personnel should also be employed to control the lapses experience in the schools’ finances.

Keywords: Financial Management, Financial management practices, Senior High Schools

BACKGROUND TO THE STUDY

In education system throughout the world, financial management has become, and continues

to become, of much increased importance. (UNESCO, 1994). Financial management is very

important in all types of businesses, including banks and other financial institutions, as well

as industrial and retail firms. Financial management is also important in governmental

operations, from schools to hospitals to highway department. (Brigham et al, 1999)

The opportunities in financial management range from making decisions regarding expansion

and choosing what types of securities to issue in financing expansion. Financial decisions

involve how much inventory a firm should carry, how much cash to keep on hand and how

much of the firms earning to plough back into the business versus payout as dividend.

With respect to education, financial management in senior High schools is no easy task.

Headmasters go through turbulence to place the school on a pedestal acceptable to all.

According to the Auditor-General’s report (2008), the significant findings with respect to

senior high school financial management problems included failure to submit financial

statements for validation, failure to collect outstanding debts, failure to settle outstanding

indebtedness, cash irregularities, procurement irregularities, payroll irregularities and tax

irregularities.
Quite recently, there have been recurrent reports on financial management irregularities by

headmasters, leading to misappropriation of funds, inadequate provision of buildings to meet

the increasing number of students, and many others that need to be probed.

The Public Accounts Committee (PAC) of Parliament after considering the Auditor-

General's Report (for 2005, 2006 and 2007) on pre-university educational institutions decried

the huge students' indebtedness to some of the schools.

It noted that the huge debt owed by the students to the schools, some dating as far back as a

decade, did not augur well for the proper management and administration of national

resources.

Topping the list of offences, were non-deduction of taxes, purchases from non-VAT entities,

unsupported payment vouchers and misapplication of funds. (Ghanaian Times, 2011)

Interestingly, these problems were found with Senior High Schools (SHS) owned by the

government. One would ask, what about the private Senior High Schools, do not they have

financial management problems as well?

Just recently on Ghana Television (GTV) News, the Government of Ghana (GoG) through

the president himself at a conference held by teachers and other stakeholders in the education

sector indicated that ⅓ of the national budget is spent on this sector, yet there are crisis

relating to resources management, efficient productivity and so on. (GTV news, 2014)

PROBLEM OF THE RESEARCH

In most, if not all, senior high schools in Ghana, headmasters sit on the administration seat

and steer the affairs of their schools. Headmasters together with their bursars among other

things are responsible for the management of funds in their schools from cash, receivables

and inventory management without involving other stakeholders who may have the expertise

in contributing to the success of their administration. As stated earlier, the Auditor-General’s

report (2008) indicated that significant findings with respect to the senior high school
financial management problems included failure to submit financial statements for

validation, failure to collect outstanding debts, failure to settle outstanding indebtedness, cash

irregularities, procurement irregularities, payroll irregularities and tax irregularities. This was

revealed in 2008 from the investigations conducted by the Public Accounts Committee

(PAC) after a critical assessment of the Auditor’s General report.

These revelations indicate that the practice of funds management in aspects such as cash

generation, cash disbursement and investment are not effective in most Senior High School

(SHS) institutions from 2008 up until now.

The researcher therefore seeks to find out what goes on in Senior High School management

as far as finance is concerned and to probably raise concerns about the challenges they face

in their funds management.

RESEARCH FOCUS

Whiles most studies have been focused on the sources of income generation, the knowledge

of financial managers in senior high schools, little or no study have been done on income and

expenditure pattern of the schools. The general objective is to find out how senior high

schools manage their funds or resources to achieve their set goals.

However, the specific objectives for this study include the identification of the major sources

of income for the schools; again to find out the expenditure pattern of the schools or the

application of cash and finally to find out problems encountered when managing or

administering school funds.

REVIEW OF RELATED LITERATURE

Management of school Finances and resources

A recent study indicates that high cost of education is the predominant reason for children

not attending school. Funding of education by the government and other stakeholders is not
only desirable but also necessary. (Maronga et al, 2013, p.97) However, proper Financial

Management Regulations should be observed in order to achieve organizational goals. (EFA,

2003). Financing education has been and continues to be a burden to all countries and,

therefore, various sources should be sought to finance education (Oduog 2003, p.97).

Managing schools is quite expensive because of the poor management by school

administrators.

Karan (2005) observed that private schools tend to perform better compared to public

schools. He ascribed this to the fact that in private schools, parents are able to pay the fees

charged and therefore these schools have enough learning and teaching resources needed.

According to Ministry of Education (MoE), heads are supposed to ensure efficient and

effective management of school finances to provide and promote educational service.

(Olembo 2005, p.97)

Maronga et al (2013, p.97) in their investigation found out that underperformance of

principals in financial management may result from employing less qualified accounting staff

that maintain poor records and who fail to observe accounting procedures.

Ngaba (2003, p.67) established that there was a lack of professionalism in some areas as far

as management of schools’ finances is concerned and called for qualified personnel in the

management of school finances. It is important for school administration to understand that

business management goes beyond allocating cash items, but has to look at the school as an

investment which would in due time pay dividends to the government (Alomba 2003, p.90).

According to UNESCO (2000, p.107) the mismanagement of funds by principals often leads

a shortage of critical resources in schools as money is not available for the purchasing of

necessary books, equipment etc. they observe that such may result in underperformance of

teachers and students.

Motsamai et al (2011, p.108) argue that if quality schooling is to be achieved, among other

things the finances of schools should be efficiently and effectively managed. This

emphasizes the need for a sound financial system. Reeder (1998) conserved that educational

investment should be well handled to ensure maximum production from it and that the little

funds available be well expended to ensure careful financial planning, control and

administration.

Financial management practices according Maronga et al (2013, p.97-98) involves cash

management, management of accounts payable, inventory management and management of

accounts receivable.

They further explained that cash management involves the management of cash flow into and

out of the firm; cash flow within the firm; and cash balances held by the firm at a point in

time. Panadey (1999, p.98) explained that the school should evolve strategies regarding: cash

planning, managing the cash flows, optimum cash level and investing surplus cash. The basic

objective in cash management is to keep investment in cash as low as possible while keeping

the firm operating efficient. (Maronga et al 2013, p.97)

“Managing cash includes the following: management of cash collection which involves over

the counter collection of cash, pre-authorized arrangement, on line terminals, lock boxes, and

concentration banking. Managing cash disbursement includes: maintaining zero balance

accounts and controlled disbursements.” (Oduog 2003, p.97)

School finance: A theoretical frame work

There is no single definition for school finance, however, generally, school finance is all

about the management of school financial resources; thus the income generation pattern,

expenditure pattern of the school, the laid down procedural steps to follow when embarking

on projects or investments, etc. School finance is complicated by how to identify and use the
proper mechanisms for resource distribution that will ensure that funds reach students and

schools (Emiliana et al 2012, p. 244). Moreover, they asserted that education funding has the

potential to improve education quality for all, and therefore school finance remains an area in

need of direction for three essential reasons:

(1) school finance systems are responsible for providing the necessary resources to

implement education policies – all education systems rely on financing to function,

(2) governments sometimes struggle to use education resources efficiently, although they

should have a strong incentive to do so, and

(3) the complex process of school finance involves a diverse set of actors and

stakeholders with different perspectives and motivations, but the system is rarely

examined holistically.

Clarke (2007, p.97) in his Handbook of school management identified planning, organizing,

leading and controlling as a major task to perform when managing school finances. Bush

(2004) attributed these tasks to the headmasters of schools who are to ensure proper school

management. The administration of a school’s finances is an integral part of effective school

administration (Mestry 2004, p.). Each of the aforementioned tasks will briefly be considered

regarding financial management.

Planning is a process consisting of projecting the future consequences of current decisions.

(Brealey et al 2001) It is a vital component of effective school financial administration

(Motsamai 2011, p.97-98). According to Kruger (2005, p.97), planning of school finances

usually starts with the drafting of a budget.

In business dictionary, budget is defined as a systematic plan for the expenditure of a usually

fixed resource, such as money or time, during a given period or an itemized summary of

estimated or intended expenditures for a given period along with proposals for financing
them. According to Bisschoff (1997, p.567), a budget is the mission statement of an

organization expressed in monetary terms. Clarke (2007, p.102) argues that budgeting is a

forward-looking process that must be guided by the vision of the school for the future and a

realistic assessment of the risks. Mckinney (1995, p.100) agrees with Clarke by stating that

budgeting is a dynamic and ongoing process. He identified planning, needs assessment and

priority settings as the major stages in budgeting. Emiliana et al (2012, p.244) believes that

school budget provides school administrators with an opportunity to justify the collection and

expenditure of school funds. The purpose of budget was abridged by Bisschoff (1997, p.567)

as assisting systematic planning; quantifying objectives and identifying priorities;

coordinating activities and communicating plans within the organization; motivating and

increasing the accountability of middle management; authorizing expenditure and activities;

controlling, monitoring and analyzing expenditure; and evaluating performance.

Organizing develops intentional patterns of relationships among staff and other resources in

organization (Kurt 2007, p.43). To achieve quality education simply means bring all the

inputs of stakeholders (that is staff, students, school board, PTA etc.) together as one unit and

ensuring that those input enhance the success of the school. In this respect, organizing of

school finances should include aspects such as drawing up a school financial policy; setting

up a structure within the school to handle administrative and financial matters; delegating

certain functions to clerks, class teachers and the treasurer; and coordinating activities

(Kruger 2005, p.56)

Organizations provide its managers with legitimate authority to lead, but there is no

assurance that they will be able to lead effectively. Organizations need strong leadership and

strong management for optimal effectiveness (Lunenburg, 2011). Kurt (2007, p. 48) believes

that leading occurs when managers initiate action. According to Bennis et al (1985),

leadership is mostly concerned with dealing with people. Leading depends on being able to
direct, motivate, and communicate with the staff for whom one is accountable (Kurt 2007, p.

47). Bisschoff (1997, p.567) believes that leadership in financial administration involves

three aspects: sound relationships, communication with all stakeholders and internal as well

as external and motivation of all the people concerned with school finances. Niemann (1997,

p.374) added that communication is the basis for establishing relationships and for providing

motivation. Niemann (1997, p.377-378) again stated that financial activities are dealt with

most effectively when both the administrative and academic personnel are involved in the

process. Bisschoff (1997, p.568) argues that good communication will ensure that staff

members who are involved in school finances would be informed about authorizations for

various expenditures are knowledgably about the financial procedure for expending money,

and whom the results of the expenditure should be reported. Bisschoff (1997, p.568) again

emphasizes that all staff members should feel that they have a role to play in all of the

school’s activities, as this will motivate them to work hard and consequently achieve

effective and efficient financial administration.

The financial planning of school finances and its control are interdependent and closely

linked with each other (Kurt 2007, p.47). It can be assumed that there a similar relationship

existing between budget and control since a budget is a planning instrument (Bisschoff 1997,

p.568). This means that financial planning is about budgeting and in this regard. Ntseto

(2001, p.95) argues that a budget is a financial control technique as well as a plan. Kurt

(2007, p.48) identified four basic steps in controlling; thus setting standards, measuring

performance, comparing actual with expected results, and acting to correct deviation. Control

monitors input and output; it also monitors the processes or how work is done. (Kurt 2007,

p.47)
METHODOLOGY OF THE RESEARCH

Generally, the research is a descriptive survey. According to Saunders et al (2009), the

survey strategy allows a researcher to collect quantitative data, which can be analyze

quantitatively using descriptive statistics. In addition, the data collected using a survey

strategy can be used to suggest possible reasons for particular relationships between variables

and to produce models for the relationships. The survey design was further found appropriate

for use for this study because it looks at the phenomena under consideration accurately and

describes precisely what the researcher seeks or finds out.

Sample size and Sampling Technique

Since all headmasters and bursars were involved in the study, the purposive sampling

technique was adopted. This is because of the possibility that the researcher will at best be

able to address his research questions and meet his objectives (Saunders et al 2009).

Data Analysis

The study used both primary and secondary data. Questionnaires were administered to four

respondents to solicit for their opinions on some issues. Moreover, the current financial

report (2013) of the schools were also used to analyse the income and expenditure patterns.

The collected data were analysed using Microsoft Excel. To aid in easy and quick

interpretation of data, all the responses to the close-ended questions were fed into the MS-

Excel software for data processing and analysis. The system then presented the analyzed data

(output) in the form of frequency tables and figures. The above approach was adopted

because of its suitability in appropriately elucidating the findings in order to enable the

researcher come out with very concrete and relevant observations, conclusions and

recommendations.
ANALYSIS AND DISCUSSION

The presentation and discussion of the findings were focused on the following areas:

 Expenditure pattern or application of funds the school generates and

 Challenges faced in managing those funds

The purpose of the study is to find out how spending officers spend cash in the school and

identify the pattern of expenditure as well. The study revealed that the total income for
sampled schools was GH¢5,825,183.63; and the ratio of AGASS income to KESDASS is

83%:17%. Likewise, the total expenditure of both schools was GH¢5,725,124.75 and a ratio

of AGASS to KESDASS is 84.47%:15.53%. As demonstrated by the analysis, the school

with larger income has as well the higher expenditure. This is as a result of the more revenue

sources that are available to AGASS. AGASS had government grants and HIPC funds to

support their school fess whereas KESDASS only had school fees to run their activities.

HIPC fund and government grants formed 2.72% and 52.46% of the total expenditure

AGASS made in 2013 respectively.

With respect to expenditure, the schools almost have the same items they expend on. Similar

expenditure made by the schools include food, utilities, travels, repair and maintenance,

allowances and consumables which together is classified as administration.

The ratio of administrative expenditure of AGASS to KESDASS 13.33%:8% of the total

expenditure both schools made in 2013

However, expenses like workers’ salaries and insurance contribution are only associated with

KESDASS as government absorbs workers’ salaries and insurance of AGASS. Moreover, as

the study revealed earlier, 44.37% of KESDASS was spent on workers’ salaries and about

3% was on insurance contributions. This suggest that even though AGASS spends more in

terms of cash, KESDASS expends more in terms of quantity.

Furthermore, service activity like training, seminar and conference was performed by

AGASS and about 0.67% (GH¢32.553.40) was expended on them. Such expenses were not

enshrined in the statement of revenue and expenditure of KESDASS.

AGASS again expended 0.62% (GH¢29,872.00) of total income obtained on special service

like anniversary celebration.

Additionally, both schools expended on some investment activities. The total cost of

investment for both schools as at 2013 stood at GH¢860,352.01 which is about 14.8% of the
total income the schools obtained. A ratio of 3.9%:96.1% of the total investment cost

represented the amount consumed by KESDASS and AGASS respectively.

As revealed in the comparative analysis, the obvious differences in expenditures between the

schools were workers’ salaries, insurance contribution which were bored by KESDASS and

special service like anniversary by AGASS in the year 2013; apart from these both schools

almost expended on the same items. This is because of the fact that they are both educational

institutions and have similar features.

Since every activity comes with its own challenges, the researcher thought it was imperative

to know the challenges bursars and headmasters face when managing funds in their

respective schools. Respondents were asked to select from the options given, the challenges

that impede the achievement of effective and efficient financial management.

It was revealed that when it comes to challenges of financial management in senior high

schools, the problems seem to be the same everywhere. The following responses were the

collective views from headmasters and bursars in both schools:

 Insufficient cash/ unavailable funds

 Not enough support from the government

 Huge students’ debt

 Insufficient support from staff members

 Huge capital investment as against insufficient inflow

 failure to collect outstanding debts

 failure to settle outstanding indebtedness

 procurement irregularities
CONCLUSION AND RECOMMENDATIONS

The survey also revealed that the use of funds or expenditure pattern of the schools is

similar since they have almost the same characteristics. The public school expended on

the following activities: personnel emolument, repair and maintenance, travel and

transport, utilities, office consumable, materials consumables etc. whiles the private

school expended on workers’ salaries, allowance, travel, repairs and maintenance, office

expenses etc. of which office expenses and salaries took greater part of the income. Both

expenses took 41% and 37% respectively from the income generated.

Based on the findings and conclusions made, the researcher deemed it necessary to make

the following recommendations:

1. Government should offer support in a form of grants to private schools to be able

to meet their budget and also carry out their activities and achieve the desired

results. Also he should release monies on time to the public schools to be able to

curb price hikes and as well fulfill their budgets promises.

2. There should be effective involvement of school’s board of governors and staff

members in managing funds. Staff members should help in the collection of fees

so that students’ debt could if not eliminated, be reduced.

3. Knowledgeable procurement officers should be employed to do purchases for the

school. Officers who bid for quality and affordable products in order to reduce

cost.

4. Qualified personnel should be involved to supervise school projects. This will

help procurement officers or committee to know the best materials to buy and at

the least price to reduce cost.

5. Government should make an effort to pay the absorbed fees to the public schools

so that they will be able to meet their objectives. Government’s inability to pay
 absorbed fees crumbles the efforts of school administrators in meeting their

budgets.

6. Finally, there should be collaboration between the schools and West African

Examination Council (WAEC) to collect outstanding fees from students mostly

candidates after their exams have been written. This will help reduce huge

students’ debts. Moreover, bursars should be able to bargain for longer credit

period to eliminate or reduce liquidity problems.

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APPENDIXES