School Policies Under SASA: A Framework for Success
The South African Schools Act (SASA) of 1996 provides a framework for the organisation, governance, and funding of schools in South Africa. Among its many provisions, SASA emphasises the importance of policies in public schools to ensure effective management and the delivery of quality education. This article explores the existence of these policies in schools, methods for testing their presence, the reasons for their implementation, the format of a policy, their implementation and maintenance, the specific policies that should be in place, the frequency of policy reviews, and the role of qualified accounting officers in school policies.
Existence of Policies in Schools
Policies in public schools serve as guidelines for the management and operation of schools. These policies encompass a wide range of areas including admissions, language, discipline, financial management, safety, and more. While SASA mandates the existence of these policies, the extent to which they are actually implemented and adhered to varies across schools.
Why Do Schools Need to Have Policies?
Policies are necessary for several reasons, including:
Ensuring consistent decision-making and actions across the school
Help schools comply with legal and regulatory requirements
Provide clear guidelines for staff, students, and parents
Establish a framework for accountability and transparency, and
Promote a safe and orderly environment conducive to learning.
Adhering to laws and regulations ensures legal compliance and helps avoid legal repercussions. Proper use of funds enhances financial integrity, transparency, and accountability. Protecting students' rights ensures student welfare and creates a conducive learning environment. Clear guidelines for staff conduct and performance expectations help in effective staff management. Transparent and consistent practices build trust in the community.
What is in a Policy?
A well-structured policy typically includes a title indicating the policy subject, a purpose explaining the rationale behind the policy, a scope defining who the policy applies to, definitions clarifying key terms used in the policy, a policy statement outlining the main provisions and guidelines, responsibilities specifying who is responsible for implementing and monitoring the policy, procedures detailing steps for how the policy should be enacted, and review and revision indicating how often the policy will be reviewed and updated.
Implementation and Maintenance of Policies
Effective implementation and maintenance of policies involve several steps.
Communication ensures all stakeholders are informed about the policies.
Training provides staff with the knowledge on how to implement and adhere to policies.
Monitoring involves regularly checking compliance with policies.
Review and feedback involve periodically reviewing policies and soliciting feedback for improvement.
Documentation involves keeping accurate records of policy implementation and any issues encountered.
Key Policies to Implement
Some essential policies that should be implemented in public schools include an admission policy for enrolling students, a language policy regarding the medium of instruction, and a code of conduct for student behaviour and discipline. Financial policies are there to ensure responsible management of funds and educational success. Here are key financial policies that should be in place:
Budget Management: Establish and monitor annual budgets aligned with educational goals.
Procurement and Expenditure: Ensure transparent and necessary spending within budget limits.
Asset Management: Implement policies for managing school assets, including acquisition and maintenance.
Funding and Fundraising: Define legal and ethical methods for securing funds.
Financial Reporting: Maintain transparency through regular financial reports to stakeholders.
Internal Controls: Use strong internal controls to prevent fraud and ensure proper fund management.
Salaries and Compensation: Manage payroll efficiently with clear policies on salaries and benefits.
Debt Management: Borrow wisely with clear repayment strategies.
Emergency Fund: Set aside and manage funds for unexpected expenses.
Legal Compliance: Ensure all financial practices comply with national regulations.
Testing the Presence of Policies
To ensure that policies are in place and effective, various methods can be employed. Regular checks by educational authorities to ensure that all necessary policies are in place. Surveys and questionnaires gather feedback from teachers, students, and parents about their awareness and understanding of school policies. Documentation reviews examine policy documents, meeting minutes, and other records to verify compliance. On-site inspections involve physical visits to schools to observe practices and verify that policies are being followed.
Responsiblities Relating to Policies
The responsibility for ensuring the existence and implementation of policies primarily lies with the School Governing Body (SGB) and school management. They must work collaboratively with educators, parents, and the community to develop and uphold policies.
Policies should be reviewed regularly to ensure they remain relevant and effective. A typical review cycle might be every three years, but some policies may require more frequent review, especially if there are significant changes in legislation or school circumstances.
Role of Qualified Accounting Officers
Qualified accounting officers play a critical role in the financial management policies of schools. Their responsibilities include assisting in preparing the school budget, ensuring proper financial controls and procedures are in place, providing accurate financial reports to the SGB and other stakeholders, ensuring compliance with financial regulations and guidelines, supporting the auditing process and addressing any financial discrepancies. Read more on qualified accounting officers and their roles in Accounting Weekly here.
Conclusion
Policies in public schools are fundamental to ensuring effective governance and quality education. The South African Schools Act mandates the creation and implementation of these policies, which must be regularly reviewed and maintained. Qualified accounting officers play a crucial role in financial policies, ensuring accountability and compliance. By establishing and adhering to well-defined policies, schools can create a stable, safe, and effective learning environment for all students.
Learn more about accounting for schools – become a licensed Nonprofit Accountant with CIBA!
The course aims to equip accountants with the skills to:
Compile accounts from incomplete records to assist non-compliant NPOs.
Understand and apply effective marketing strategies and industry trends to increase income.
Develop skills in NPO accounting, financial management, and reporting.
Gain expertise in the Non-Profit Organisations Act and Income Tax Act regarding Public Benefit Organisations.
Learn financial statement presentation and disclosure for NPOs.
Understand DSD and SARS filing requirements and tax issues for NPOs.
Implement best practices in NPO board governance, risk assessment, and internal controls.
Plan and conduct audits, reviews, or engagements for NPOs effectively.