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;ok;lChapter:8MINI PROJECT

8.01: TOPIC

AN INVESTIGATION ON THE OUTSTANDING DEBTS IN THE MINISTRY OF

SECONDARY AND PRIMARY EDUCATION (MANICALAND PROVINCE).

Introduction

This chapter covers the background of the research ,statement of the problem ,objectives of the
study ,research questitions ,justification of the study and limitations that the researcher faced in
conducting the study .It therefore helps the reader to understand why the research was undertaken
and its significance to the researcher ,economy and the organization at which the student was
attached for work related learning or industrial attachment

Background of the study

Manicaland Provincial Education Offices falls under the Ministry of Primary and Secondary
Education under the Public Service Commission. It offers services the Public and these include
Education and management of Educational Facilities within the Manicaland Province. Its
operations are governed by the statute of the Public Service Commission Act (Chapter 16;04) on
issues concerning the Execution of its duties. Manicaland Education Provincial office works with
seven districts. The ministry of education has the highest number of workers in the country.
Focusing on the teaching staff over the years there were both permanent and temporary teachers.
Temporary teachers were paid on three months contract and in some more. Most would sit in for
someone’s leave but it was automatic that in the next term the contract will be renewed at another
school. The termination of contracts for temporary teachers in 2013 affected a lot of people and the
ministry at large because most of the teachers were paid for a job they did not do so the government
claimed the money but there was no any other source of income causing the outstanding debts.

8.2.0: Study population

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The study population consists of government workers in the education sector owing money to the
ministry either as a disallowances or surcharges from 2013 in the Manicaland Province. The non-
teaching staff were excluded in the sample.

8.2.1: Source of data

The data used in this project was extracted from the deduction schedules and SSB records.
Information obtained from the records included name, department, district station, reason for the
charge, recovery action(instalments at which it covers/duration of payment),EC number and the
total amount to be recovered. The data is of high quality since it is in the records of the government
and also that the people working with this data are highly trained.

8.1.2:Problem statement

Statistical methods can be powerful tools for unlocking the information contained in analytical data
(Neter, Wasserman, and Kutner, 1985). Analysis of variance is particularly an effective tool for
analysing highly structured experimental data(in agriculture, multiple treatments applied to
different batches of animals or crops; in psychology and industrial experiments in which multiple
factors can be altered at different times and in different locations and also organisational structures)
(Mardia, Kent, and Bibby, 1979). The use of Analysis of Variance is similar to regression in that it
is used to investigate and model the relationship between a response variable and one or more
independent variables.A two-way analysis of variance tests the equality of populations’ means
whenclassification of treatments is by two variables or factors (Chatfield). For this procedure, the
datamust be balanced (all cells must have the same number of observations) and factorsmust be
fixed. The appropriate method for most suchcomparisons is the ‘analysis of variance’ that not only
economises on the number of statisticalprocedures, but also indicates if underlying factors or sub-
groups have contributed to anysignificant results.In ANOVA it is assumed that the data foreach
variable are normally distributed.Usually in ANOVA we don’t have a largeamount of data so it is

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difficult to proveany departure from normality.A more important assumption aboutANOVA is that
the variance (spread)between groups is homogeneous.

The Chi-square test is a statistical tool used to examine differences between nominal or categorical
variables and is used in two similar but distinct circumstances for example estimating how closely
an observed distribution matches an expected distribution also known as Goodness-of-Fit test and
determine whether two random variables are independent. In Chi-square it is assumed that
quantitative data should be used, one or more categories, independent observations, adequate
sample size (at least 10) and all observations must be used (IBMSPSS Statistics 20 Part 4).
Normally at research stations including in the ministry of Education, ANOVA and SAP (System
Application Programme) are the most used tools for data analysis. Other statistical methods such as
Chi-Square test and regression are rarely used. Therefore there is need for researchers to apply
different tools in data analysis to avoid boredom to recipients.

8.1.3:Justification of the study

There has been an increase of unpaid debts in the ministry but my study is specifically for the
Manicaland Provincial Education and can be evaluated using different methods; these include
graphical illustrations and Chi-square. This study was aimed at giving a comparison on teachers
both permanent and temporary in payment of disallowances and surcharges using two different
methods of (graphs and Chi-square). This will help researchers on determining which methods to
use when carrying out researches. Therefore this analysis was engaged to evaluate which district
out of the seven districts in Manicaland has more overdue payments.

8.1.3.0: Research Objectives

8.1.3.1: Main objective

To analyze the performance of revenue collection from debtors (teachers both temporary and
permanent) in Manicaland Province using different methods of analysis.

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8.1.3.2: Specific objective

To determine the observed and expected frequencies on revenue payment in each district by
temporary teachers (disallowances and surcharge

8.1.4 Hypotheses

1. There is an association between districts in payment of debts.

2. There is acquittal of payments in all districts.

8.1.5.0 Materials and Methods

8.1.5.1 Organizational Description

The study was conducted in the Manicaland Province which constitute seven(7) districts with a
different number of schools. In each district there are a number of teachers both permanent and
temporary owing money to the Ministry.

8.1.5.2 Research and Establishment

A chi-square test stratified random sampling method was used to select representative from each
district from a population of two hundred and twenty two with a sample size of ten teachers.
Districts were used as the strata.

8.1.5.3 Data collection

Data was collected from the records in each district thus the deduction schedules based on the total
number of teachers who owed money to the Ministry. For Chi-square test, stratified random
sampling was used to select representative teachers used in the study to collect data based on total
number of teachers on charges in each stratum (districts). Ten teachers were used to collect data on
each stratum. The only seven strata were used and these include Mutare, Chipinge, Makoni,

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Chimanimani, Buhera, Nyanga and Mutasa. The table below is showing the distribution of teachers
owing money to the ministry both temporary and permanent in each district.

DISTRICT DEBTORS TEMPORARY PERMANENT

TEACHERS TEACHERS
PAID PAID
Mutare 50 32 15 18 16
Chipinge 25 16 9 9 9
Makoni 39 21 6 18 17
Chimanimani 16 8 2 8 8
Buhera 27 15 11 12 11
Nyanga 32 18 5 14 14
Mutasa 33 22 6 11 11

In the table above only those labelled paid did their payments in full.

8.1.5.4 Data analysis

We reject H0 if 2cal >25% (6) at 5% level of significant.

8.2.0 Results and Discussion

8.2.1.0 Analysis of objective 1

2-test was used in contingency table to determine whether there is an association between
observed and expected frequencies on revenue payment by temporary teachers. Our expected
frequency was obtained using probability of selecting each district from seven (7) districts (1/7)
multiply by the grand total.

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Formula: expected frequency = 1/7*grand total

Degrees of freedom = (7-1)

Table 1: The observed and expected frequencies revenue payment by temporary teachers in
all seven districts of Manicaland (Disallowances and Surcharges)

Districts Observed Expected (1/7*54) (O-E) (O-E)2 (O-E)2/E

Mutare 15 7.7 7.3 53.29 6.92

Chipinge 9 7.7 1.3 1.69 0.219

Makoni 6 7.7 -1.7 2.89 0.375

Chimanimani 2 7.7 -5.7 32.49 4.219

Buhera 11 7.7 3.3 10.89 1.414

Nyanga 5 7.7 -2.7 7.29 0.947

Mutasa 6 7.7 -1.7 2.89 0.375

Total 54 14.469

8.2.1.1 Hypothesis: There is no association between observed and expected frequencies

installments of revenue in each district. Test at 5% level of significant.

2cal = ∑ [(O-E) 2 ∕ E

=14.469

25% (6) = 12.6

It was observed that there is no association between payments done by districts and this means that
the teachers in some districts are overdue in payment of disallowances and surcharges from our
results.

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Am going to repeat the same process on permanent teachers from the same districts

Table 2: The observed and expected frequencies revenue payment by permanent teachers in
all seven districts of Manicaland (Disallowances and Surcharges)

Districts Observed Expected (1/7*86) (O-E) (O-E)2 (O-E)2/E

Mutare 16 12.28 3.71 13.79 1.123

Chipinge 9 12.28 -3.29 10.80 0.879

Makoni 17 12.28 4.71 22.22 1.852

Chimanimani 8 12.28 4.28 18.31 1.491

Buhera 11 12.28 -1.29 1.65 0.135

Nyanga 14 12.28 1.72 2.96 0.208

Mutasa 11 12.28 -1.29 1.65 0.135

Total 86 5.823

Hypothesis: There is no association between observed and expected frequencies installments of

revenue in each district. Test at 5% level of significant.

2cal = ∑ [(O-E) 2 ∕ E

=5.823

25% (6) = 12.6

It was observed that there is an association between payments done by districts and this means that
the permanent teachers in some districts have met their payment of disallowances and surcharges
on time.

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8.2.2.0 Analysis of objective 2

To determine the relationship between the amount to be deducted and the amount paid.

Temporary teachers as at 2013-2015

DISTRICT REVENUE COLLECTION

35

30

25

20

15

10

0
1 2 3 4 5 6 7

Series1 Series2

Key

Series1-exact figure

Series2-paid

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The graph above is showing the numbers of debtors who paid and those who did not meet the
deadline or not paid at all.series1 is showing the exact number of debtors owing money to the
ministry and series 2 is showing the number of those who actually paid there charges.

Permanent teachers as at 2013-2015

DISTRICT REVENUE COLLECTION FOR PERMANENT

20

18

16

14

12

10

0
1 2 3 4 5 6 7

Series1 Series2

The graph above is showing the numbers of debtors who paid and those who did not meet the
deadline or not paid at all.series1 is showing the exact number of debtors owing money to the
ministry and series 2 is showing the number of those who actually paid there charges.

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From the above analysis we learned that temporary teachers in all the districts did not pay the debts.
I am going to use a scatter diagram so that we can see clearly how the deduction is being handled.

SCATTERFORTEMPORARYTEACHERS PAYMENTS

16

14

12

10
INSTALLMENTS

0
0 5 10 15 20 25 30 35
DEDUCTED

The scatter diagram above is showing that the actual amount to be deducted has not been deducted
at all in some districts.

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8.4 Conclusions

From our results it shows that all that there is a lot of money that has not been paid to the ministry
by a lot of temporary teachers. Using the scatter diagram and the line graph it was clear that there is
a gap between the amount to be deducted and the actual money paid in the districts whilst on Chi-
Square there was an association in the payments done by the permanent teachers but there was no
association for the temporary teachers.

8.5 Recommendations

There is need for the districts to come up with a system that can terminate someone’s contract as
soon as they are done with their agreed duration of work because the reason why we have a lot of
unpaid debts by mostly temporary teachers is because they are no longer at work. There is no any
other means of deducting any money from their bank accounts. They should also develop a system
which can allow these people to make payments outside the banking system. Lastly organisations
should widely use a lot of statistical tools so that they are able to analyse their data and come up
with an unbiased decision for example the use of the ANOVA since it is a powerful tool for
determining if there is a statistically significant difference between two or more sets of data and
two-way ANOVA is the method used when there are two separate factors that may be influencing a
result however if the variability within a group is correlated with its mean value then ANOVA may
not be appropriate and it may indicate the presence of outliers in the data (Farrant and Chatfield
(1997).

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References

Bibby, J.M. , Kent, J.T. and Mardia, K.V.(1979)Multivariate Analysis, Academic Press
Inc. (ISBN0 12 471252 5).

Chatfield, C. 1997 Statistics for Technology, Chapman & Hall, London, UK (ISBN 041225340 2).

Farrant, T.J. (1997)Practical Statistics for the Analytical Scientist, A Bench Guide, Royal Society
of Chemistry, London, UK (ISBN 0 85404 442 6).

IBM SPSS Statistics 20 Part 4: Chi-Square and ANOVA, (2013), Carlifornia State University; Los
Angeles.

Kutner, M.H, Neter, J. and Wasserman, W.(1985); Applied Linear Statistical Models,Second
Edition, Irwin, Inc.

Public Finance Management Act 22:19 NO 11/2009

TFIN50 -1 Financial Accounting

The Ultimate SAP User Guide

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