PUBLIC SCHOOLS AUDIT

THE ROLE OF ACCOUNTANCY AND AUDIT PROFESSIONALS IN PUBLIC SCHOOL VOLUNTEERING

Julius Mojapelo

Chartered Accountant (SA), Certified Internal Auditor Managing Director of Ditsibi Consulting

South Africa's public schools are the backbone of the nation, shaping the minds and futures of its youth. However, many of these schools face significant challenges, ranging from resource constraints to educational inequities. In this landscape, the involvement of professionals as volunteers emerges as a vital catalyst for positive change in the following ways:

Supporting Fundraising Efforts

Adequate funding is essential for providing quality education and extracurricular opportunities to learners. Unfortunately, many public schools in South Africa face budgetary constraints that hinder their ability to meet the diverse needs of learners. Professionals can play a pivotal role in supporting fundraising efforts to bridge funding gaps and enhance resources available to schools. Whether through organising fundraising events, soliciting donations from corporate partners, or leveraging personal networks, volunteers

can mobilise financial support to improve infrastructure, procure educational materials, and facilitate extracurricular activities, thereby enriching the educational experience for learners.

Providing Support to Teaching and Learning

Teachers are the heart of any educational institution, yet many educators in South Africa grapple with large class sizes, limited resources, and diverse learning needs among learners. Professionals, with their specialised skills and knowledge, can provide invaluable support to teaching and learning initiatives at public schools.

Whether through offering guest lectures, leading workshops on specialised subjects, or providing one-on-one tutoring and mentorship, volunteers can complement the efforts of teachers and contribute to academic excellence and holistic development among students.

Additionally, professionals can assist in the integration of technology into the classroom, helping to enhance digital literacy and prepare learners for the demands of the 21st-century workforce.

The participation of parents is equally important. Strengths and developmental areas are much easier to detect and address when parents are made aware of and encouraged to participate in their child's educational path.Parents may invariably view the governing body as a platform for raise their concerns. However, much more can be done when all interested parties join hands to accomplish common objectives.

Strengthening Governance

Effective governance is paramount for the success of any institution, including public schools. However, many schools grapple with governance issues, including administrative inefficiencies and lack of accountability. Professionals bring valuable expertise in areas such as management, finance, and strategic planning, which can significantly bolster the governance structures of public schools. By volunteering on school governing bodies or advisory committees, professionals can provide guidance, oversight, and innovative solutions to enhance transparency, accountability, and overall effectiveness.

The fact that the school governance has a variety of responsibilities is significant. Having the necessary tools to tackle the major and occasionally unheard-of problems of upholding and improving teaching and learning standards is crucial, particularly in light of the contemporary educational environment.

As a vital component of the school governance, members of the governing board are responsible for making sure the school's long-term goals are realistic and in line with the standards for instruction and learning. They are fundamentally what make the school effective in its inclusive approach to making success a reality for all learners in their care by providing their unwavering support to the school leadership and challenging goals and expectations.

Financial Reporting and Assurance

The South African Schools Act, 1996 (SASA) outlines specific accounting requirements for public schools in South Africa. According to Section 42, the governing body of a public school must maintain records of funds received and spent, as well as assets, liabilities, and financial transactions. They are also required to prepare annual financial statements within three months after the end of each financial year, following guidelines set by the Member of the Executive Council.

Regarding audit and examination requirements, Section 43(1) mandates the appointment of a registered auditor to audit the school's records and financial statements. If an audit is not feasible, Section 43(2) allows for the appointment of a qualified person to examine and report on the financial statements. This person must either be qualified as an accounting officer under the Close Corporations Act, 1984, or approved by the Member of the Executive Council.

Accountancy and Audit professional can provide these services to public schools on a pro bono or discounted fee to ensure that they meet the requirement of the provincial education departments and funders.

Efficient interaction

When it comes to accomplishing the long-term objectives specified in the school vision itself, communication is essential to ensuring that executive and nonexecutive leadership sing from the same hymn sheet.

This also applies to scheduling meetings and making sure governing body members meet regularly. The inputs of all members must be valued at these meetings, and there should be a uniform set of guidelines that establish a safe environment where participants feel comfortable challenging one another in robust and constructive discussions. This will allow for the sharing of the best practises as well as the learning from one another for the greater good and success of the school.

In Conclusion

In South Africa's journey towards educational excellence and equity, the engagement of professionals as volunteers at public schools is indispensable. By strengthening governance structures, supporting fundraising efforts, and providing crucial support to teaching and learning, professionals can make a tangible difference in the lives of learners and communities. 