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EFFECTIVENESS OF SCHOOL COMMITTEES IN GOVERNING
PRIMARY SCHOOL CAPITATION IN URAMBO DISTRICT, TANZANIA
EMMANUEL ELIAS NKONGOLO
A DISSERTATION SUBMITTED IN PARTIAL FULFILLMENT OF THE
REQUIREMENTS FOR THE DEGREE OF MASTER OF EDUCATION IN
ADMINISTRATION, PLANNING AND POLICY STUDIES OF THE OPEN
UNIVERSITY OF TANZANIA
2014
CERTIFICATION
The undersigned certifies that he has read and hereby recommends for the acceptance
by the Open University of Tanzania a dissertation titled “Effectiveness of School
Committees in Governing Primary School Capitation in Urambo District,
Tanzania” in partial fulfillment of the requirements for the Degree of Master of
Education in Administration, Planning and Policy Studies (MED. APPS) of the Open
University of Tanzania.
....................................................
Dr. Cosmas B. M. Haule
(Supervisor)
.....................................................
Date
ii
COPYRIGHT
No part of this dissertation may be reproduced, stored in any retrieval system, or
transmitted in any form by any means, electronic, mechanical, photocopying,
recording or otherwise without prior written permission of the author or the Open
University of Tanzania in that behalf.
iii
DECRARATION
I, Emmanuel Elias Nkongolo, do hereby declare that this dissertation is my own
original work and that it has not been presented and will not be presented to any
university or any institution of learning for a similar or any other award.
.........................................
Signature
…………………………
Date
iv
DEDICATION
This work is dedicated to my wives Rose and Rehema, and all my children; John,
Daima, Jotham, Eliya, Zacharia, Mary, Amos and Elisha who sometimes missed my
care and love during the whole period of my study. They shall be re-paid through my
knowledge and award spill over.
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ACKNOWLEDGEMENT
It is not easy for a research work to be accomplished without the help of others. At
this juncture I would like to express my heartfelt thanks to Dr. Cosmas B. M. Haule
whose tireless supervision, guidance, advice and criticism shaped this study.
Similarly, my sincere gratitude goes to Urambo District Executive Director who
granted permission for further studies. In addition, I highly appreciate the DED’s
office for all moral and material support extended to me for the whole period of my
study.
Besides, I am highly indebted to collaboration accorded to me by Urambo, Kapilula,
Mabatini, Songambele and Sipungu Primary School Committees and District
Education Officer (DEO), Chief Inspector of Schools (CIS) as well as the District
Internal Auditor (DIA) in Urambo District for the cooperation they extended to me
during the data collection phase. Indeed, their participation in this study has
broadened my knowledge and hope that the findings will be beneficial to LGAs and
other education stake holders all over the country.
Last but not the least, it is difficult to thank everyone individually who helped me in
one way or another to shape this study, just suffice to say I recognise all efforts they
provided to me to make the work more precious. Finally I would like to appeal to all
readers of this report that any shortcomings found are solely mine and should not in
any way be associated with any of the above acknowledged individuals or
institutions. GLORY TO GOD.
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ABSTRACT
The purpose of this study was to assess the effectiveness of school committees in
governing Primary school capitation grant in Urambo District. The study was
conducted in five primary schools (Urambo, Kapilula, Mabatini, Songambele and
Sipungu) in Urambo district using a descriptive design. A sample of 43 respondents
was chosen though only 39 respondents turned up. Questionnaires, documentary
review and interview guide were used to collect data. The results indicate that rules
on capitation disbursement and spending are not clear to some of school committee
members and the mechanisms that were supposed to be used by school committees to
monitor primary school capitation grant were not effectively used due to lack of
training. There were also inadequate measures taken by Local Government to
improve school committee effectiveness. So, the study conclude that school
committees as decision making organs in capitation governance are still incapable in
managing capitation grant in primary schools. This study recommends that there is a
need for school committee training and more researches on the topic.
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TABLE OF CONTENTS
CERTIFICATION.....................................................................................................ii
COPYRIGHT............................................................................................................iii
DECRARATION.......................................................................................................iv
DEDICATION............................................................................................................v
ACKNOWLEDGEMENT........................................................................................vi
ABSTRACT..............................................................................................................vii
TABLE OF CONTENTS........................................................................................viii
LIST OF TABLES...................................................................................................xii
LIST OF FIGURES................................................................................................xiii
LIST OF APPENDICES.........................................................................................xiv
LIST OF ABBREVIATIONS..................................................................................xv
CHAPTER ONE.........................................................................................................1
1.0 INTRODUCTION...............................................................................................1
1.1 Background to the Problem................................................................................1
1.2 Statement of the Problem....................................................................................4
1.3 Objectives...........................................................................................................5
1.3.1 General Objective...............................................................................................5
1.3.2 Specific Objectives.............................................................................................6
1.4 Research questions..............................................................................................6
1.5 Significance of the Study....................................................................................6
1.6 Scope of the Study..............................................................................................7
1.7 Limitations of the Study.....................................................................................7
CHAPTER TWO........................................................................................................9
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2.0 LITERATURE REVIEW................................................................................9
2.1 Concept of Capitation Grant for Schools............................................................9
2.2 Capitation Grant Governance.............................................................................9
2.3 Theoretical Frameworks on Governance..........................................................12
2.3.1 Governance Dimensions and Indicators...........................................................12
2.3.2 Theory of change..............................................................................................13
2.3.3 New Public Management theory.......................................................................13
2.3.4 Local Governance Barometer...........................................................................14
2.3.4.1 Democracy......................................................................................................15
2.3.4.2 Participation....................................................................................................16
2.3.4.3 Transparency..................................................................................................16
2.3.4.4Accountability.................................................................................................17
2.3.4.5 Rule of Law....................................................................................................19
2.3.4.6 Effectiveness.................................................................................................19
2.4 Knowledge Gaps...............................................................................................22
2.5 Conceptual Framework.....................................................................................23
CHAPTER THREE.................................................................................................24
3.0 RESEARCH METHODOLOGY......................................................................24
3.1 Introduction..........................................................................................................24
3.2 Location of Study Area.....................................................................................24
3.3 Approach...........................................................................................................24
3.4 Research Design................................................................................................25
3.5 Sample Size and Sampling Techniques............................................................25
3.5.1 Target Population..............................................................................................25
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3.5.2 Sample Size.......................................................................................................26
3.5.3 Sampling Procedures........................................................................................26
3.6 Methods of Data Collection and Sources of Data.............................................27
3.6.1 Source of Data...................................................................................................27
3.6.2 Data Collection Methods..................................................................................28
3.6.2.1 Questionnaires................................................................................................28
3.6.2.2 Interviews.......................................................................................................29
3.6.2.3 Documentary Review.....................................................................................29
3.7 Validity and Reliability of Instruments.............................................................30
3.8 Data Analysis....................................................................................................31
3.9 Ethical Considerations......................................................................................31
CHAPTER FOUR....................................................................................................33
4.0 RESULTS AND DISCUSSIONS...................................................................33
4.1 Introduction.......................................................................................................33
4.2 Characteristics of the Sample............................................................................33
4.2.1 Experience in School Committee......................................................................33
4.2.2 Level of education.............................................................................................34
4.2. 3 Position held by respondents............................................................................35
4.3 Existence of Clear Rules on Capitation Disbursement and Spending..............37
4.3.1 Receiving Capitation through the District Council...........................................38
4.3.2 Disbursement of capitation in 14 days..............................................................39
4.3.3 Capitation Expenditure by Percentage..............................................................40
4.3.4 Capitation Publicity on Notice Boards.............................................................40
4.3.5 Capitation Account Monthly Reconciliations...................................................41
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4.4 Mechanisms Used by School Committee in Monitoring Capitation Grant......42
4.4.1 Existence and use of School Committee Roles Working Manual.....................43
4.4.2 Capitation Grant Guideline Hand Book............................................................44
4.4.3 Procurement Manual.........................................................................................44
4.4.4 Issue Voucher....................................................................................................45
4.4.5 Government Receipt Book................................................................................46
4.5 Measures Taken by Local Authorities/Government to Improve School
Committee Effectiveness..................................................................................48
4.5.1 Measures Taken by the District to Empower SCs in Last Three Years............49
4.5.2 Measures to be taken by LGAs in Making School Committee Effective.........50
4.5.3 Measures to be taken by the Government in Making School Committee
Effective............................................................................................................51
4.5.4 Three Years Capitation Auditing Report in the District....................................51
4.5.5 Capitation Grant Fraud Cases............................................................................52
4.5.6 District Officials’ General Judgment about the Effectiveness School
Committees in the District................................................................................53
CHAPTER FIVE......................................................................................................54
5.0 SUMMARY, CONCLUSION AND RECOMMENDATIONS...................54
5.1 Introduction.......................................................................................................54
5.2 Summary of the Study......................................................................................54
5.3 Conclusion........................................................................................................55
5.4 Recommendations.............................................................................................56
REFERENCES.........................................................................................................58
APPENDICES..........................................................................................................65
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LIST OF TABLES
Table 3.1: Summary of Respondents by Category.....................................................27
Table 4.1: Respondents Experience in School Committee (SC)................................34
Table 4.2: Respondents Level of Education...............................................................35
Table 4.3: Position Held by Respondents Against Gender........................................36
Table 4.4: Awareness on Existence of Clear Rules on Capitation Disbursement and
Spending.....................................................................................................38
Table 4.5: Mechanisms Used by School Committee in Monitoring
Capitation Grant.........................................................................................43
Table 4.6: School Committee Capacity building in Urambo District........................49
Table 4.7: Three Year’s Capitation Auditing Report in Urambo District..................52
LIST OF FIGURES
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Figure 2.1: Conceptual Framework on School Committee Effectiveness..................23
LIST OF APPENDICES
Appendix 1: Questionnaire for Effectiveness of School...........................................65
xiii
Appendix 2: Interview Guide for DEO/DIA/CIS......................................................69
LIST OF ABBREVIATIONS
BEDC Basic Education Development Committee
CG Capitation Grant
xiv
CIS Chief Inspector of Schools
DAS District Administrative Secretary
DED District Executive Director
DEO District Education Officer
DIA District Internal Auditor
ETP Education and Training Policy
HTs Head Teachers
LGAs Local Government Authorities
LGB Local Government Barometer
LGRP Local Government Reform Program
M. Ed-APPS Master of Education-Administration, Planning and Policy Studies
MANTEP Management for Educational Personnel
MOEVT Ministry of Education and Vocational Training
MoF Ministry of Finance
MOFEA Ministry of Finance and Economic Affairs
OUT Open University of Tanzania
PEDP Primary School Development Program
PEFA Public Expenditure and Financial Accountability
PTA Parent-Teacher Association
REO Regional Education Officer
REPOA Research on Poverty Alleviation
SBM School Based Management
SC School Committee
SCOs School Community Organizations
xv
SCs School Committees
SMC School Management Committee
SPIP School Performance Improvement Plan
URT United Republic of Tanzania
VC Vice Chancellor
WECs Ward Education Coordinators
xvi
CHAPTER ONE
1.0 INTRODUCTION
The study was about Effectiveness of School Committees in governing Primary
school Capitation grant in Urambo District, Tanzania. This chapter therefore
involved: background of the problem, statement of the problem, general objective,
specific objectives, delimitations, limitations and significance of the study.
1.1 Background to the Problem
Education decentralization by devolution is the transfer of decision- making from
central government to popularly elected regional or local governments. These
decisions may in turn be delegated to schools or school councils (Winkler and
Gershberg, 2003). There have been several studies to examine the role of
decentralization in development, more so in educational development. According to
Winkler and Gershberg (2003), Argentina transferred the responsibility for financing
education from the central government to provincial governments while Chile
transferred the responsibility of financing education to municipal governments.
New Zealand according to Winkler and Gershberg, created elected school boards
with parents as the only members and gave them the responsibility to govern
formula- driven capitation grants and raising own revenues (but not by charging
tuition).Currently, the government of Bolivia and Venezuela promote community
participation in the management of the education system (Mendonca, 2000).Effective
school boards in Europe according to the group study by Snipes et.al. (2002) are
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driven by accountability, spending less time on operational issues and more time
focused on policies to improve student achievement. The case studies concluded that,
fast-moving districts had developed a consensus among board members and other
leaders on identification and implementation of improvement strategies.
Goodman et al. (1997) argue that, effective school boards in Europe lead as a united
team with the superintendent trust each from their respective roles with strong
collaboration and mutual trust. Over the continuum of School Based Management
(SBM) initiatives, it may not be surprise that Denmark and the Netherlands give
parents a “very strong” level of controlunder SBM (Patrinos et al., 2009) as the way
trusting grass root level decision making. Most of the findings have indicated limited
involvement of parents and communities in school governance and management
(Samkange, 2013).
According to Sumintono (2003), parental participation in school management is
regarded as a good thing in Indonesia because local people know better and are
responsive to their own needs. However, Sumintono argues that parent`s
involvement in school budgeting; instead the school committees are limited to rubber
stamping the school budget. Similarly, in Pakistan, Hoodbhy (1998) found out that
education system is affected by the lack of effective management, poor leadership
and governance principles.
In that case, non-adherence to management, leadership and governance principles is
the clear indicator that ineffectiveness of governing education systems including
school capitation also exists in Asia. According to Brookings Institute (2007), there
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is serious breaches in the use of capitation grant resources in Ghana because head
teachers often gave soft loans to teachers from the capitation grant without school
committees being informed. To bypass school committee endorsement is to violet the
rule of law either purposely or unknowingly. In Uganda, the shocking findings
prompted that despite the significant increase in budgetary allocation for primary
schools since the late 1980s there was a need to enhance transparency and
accountability (Also and Reinikka, 1988). From that point of view, it means that
there is also ineffectiveness of school committees in African countries.
In Tanzania, schools like any other organization, use school committees as
administrative devices or methods of bringing together teachers, parents or other
interested parties to use their varied experiences, skills and talents in considering
issues and events and in making decisions (MANTEP, 1995). A school committee as
applied to Tanzania schools is defined as an advisory body of people comprising
parents and teachers elected by parents in an annual parents` school meeting
(Education Act No: 25 of 1978 sect.39).
According to Manara and Mwombela (2012), Tanzania is implementing education
decentralization in which central government and local government disburse
capitation grant to public primary schools for meeting their recurrent expenditures.
While launching the Primary Education Development Plan (PEDP) at Mtopwa
Village in September 2002, President Mkapa of Tanzania emphasized the role of
School Committees in planning, implementing, and overseeing school development
and the use of school funds (Mmari, 2004). School committees can be extremely
powerful and inspiring-or painfully weak and dull-depending on how they work
3
(Rajan et al., 2003). Effectiveness of school committees therefore is expected on how
the committees play their roles in managing school resources including funds-
capitation. Being effective means doing correct things.
In a study by Research on Poverty Alleviation (REPOA) in 2012, it was found that
capitation grant governance in Tanzania is undermined in terms of effectiveness, rule
of law, accountability and participation because cases of fraud in capitation spending
were reported to authorities and some school committee chairpersons and head
teachers, and District Primary Education Officers (DPEOs) also undermine
transparency of the district school support to schools in Tanzania.
The above global experience indicates weaknesses of school committees or boards in
funds management and governance respectively. If school committees are not
capable in managing the funds then funds may be misused and underpin intended
education objectives in any country.
1.2 Statement of the Problem
School committee is the organ that is supposed to endorse and ensure proper
expenditure of the capitation grant immediately after being received from the
Ministry of Finance (MoF) via Local Government Authorities particularly, the
District Councils (URT, 2002). In that case, school committee must be effective
enough to manage capitation grant using rules and mechanisms pertaining to
capitation grant management and monitoring, respectively. However, studies from
Ghana (Brookings Institute, 2007; Obeng, 2012) and Tanzania (Mushi, 2006) found
that there is delay in the release of the grant, misuse of funds by some head of
4
institutions, lack of transparency and poor book keeping skills and knowledge in
financial accounting.In order to reduce and/or avoid misuse of school funds, the
government of Tanzania has taken a number of measures including the preparation of
the financial management and accounting manual (Mmari, 2005). The document
provides guidelines and regulations on the capitation grant expenditures. Despite the
existence of expenditure guidelines, there is increasing reports on school funds
misuse. This is attributed among other things by lack of transparency (HAKI
ELIMU, 2004) and erratic disbursement (REPOA, 2012). All these problems result
in increasing cases of fraud in capitation spending, suspension of teachers and school
committee members.
This study therefore, examined the existence of clear rules on capitation
disbursement and spending, assessed the adequacy of mechanisms used to monitor
capitation grants, determined effectiveness of measures taken by local governments
to improve school committee effectiveness after the cease of capacity building fund
from the government of Tanzania in 2006. There was a need to attend this now and
not later in order to save capitation funds from being misused.
1.3 Objectives
1.3.1 General Objective
The general objective of this study was to examine the effectiveness of school
committees in governing public primary school capitation grant in Urambo District -
Tanzania.
5
1.3.2 Specific Objectives
Specifically, the study intended to:
1. Determine existence of clear rules on capitation disbursement and spending in
Urambo District.
2. Assess mechanisms used by school committees in monitoring primary school
capitation grant in the study area.
3. Determine measures taken by the local government to improve school committee
effectiveness in Urambo District.
1.4 Research questions
1. Do rules on capitation disbursement and spending exist/found in Urambo District?
2. What mechanisms are used in monitoring primary school capitation grants?
3.What measures have been taken by local government to improve school committee
effectiveness?
1.5 Significance of the Study
Existence of clear rules on capitation disbursement and spending were expected to
make school committee members play their role competently as per capitation grant
guidelines. Proper use of mechanisms used to monitor capitation grant were expected
to minimize audit queries and frauds in capitation for the value for money towards
quality education in Tanzania. Local government measures to improve school
committee effectiveness could motivate school committee members through
imparted capitation governance skills and seminar allowances for their welfare and
recognition and hence; effective capitation governance.
6
The findings and recommendations are expected to awake other researchers to study
on the area of school committees in managing millions of funds instead of dealing
and complaining that governments disburse insufficient funds while they forget that
even the little money sent to primary schools are not effectively managed. This fact
would influence District Councils to use part of own sources fund to empower school
committees in case the study proves ineffectiveness of school committees in
governing capitation grants. It would also challenge the country to re- introduce
capacity building funds for school committees. All in all, the major importance of the
study was to defend the value for money in primary schools.
1.6 Scope of the Study
Five aspects of good governance were used to assess school committee’s
effectiveness in monitoring capitation grants in Urambo District. The aspects of
governance examined in this study were democracy, participation, transparency,
accountability and the rule of law.
1.7 Limitations of the Study
Financial resources were a major limitation of the study due to large operational area
which Urambo District covers. Some of the schools are more than 30 kms from the
District center. Due to lack of funds it could not be possible to consider expanding
my population sample to incorporate respondents who are far from the head office, to
ensure representativeness of the study sample; three schools were picked from urban
and two from rural areas. Four (2.3%) out of 40 respondents did not respond as they
were out of Urambo, one was at Kigoma(more than300km), one at Nzega(208km)
and two at Kahama (321km). This affected the researcher`s findings statistically
7
which could expand knowledge and experience. To resolve, the researcher dealt with
39 respondents who turned up, 36 from schools and three from the district office.
8
CHAPTER TWO
2.0 LITERATURE REVIEW
2.1 Concept of Capitation Grant for Schools
Capitation grant is a amount of money given to every person who qualifies under
certain conditions (Collins English Dictionary, 2003). In this case, school capitation
grant, therefore, is the public funds deposited in school account by the government
per pupil-head ratio. According to Winkler and Schlegel (2005) provision of school
grants is the transfers of financial resources and authority from government or non-
governmental organizations directly to schools or small networks of schools.
The capitation grant for public primary education in Tanzania is meant to provide
money for teaching and learning materials for pupils enrolled in public schools
(URT, 2001&2006). Specifically, this grant fund school level expenditures on
facility repairs, text books, teaching guides, supplementary reading materials; chalk,
exercise books, pens, pencils; administration materials and examination papers,
purchase and printing (BEDC, 2002-2006). In order to make the funds be used in a
proper way, internal control under school committees should be as effective as
possible. In other words, failure to make the capitation grant be used to achieve its
intended goals justifies ineffectiveness of school (as an organization) committees in
governing the funds.
2.2 Capitation Grant Governance
In simple terms, “governance” means the process of decision-making and the process
9
of which decisions are implemented (Kessy et al., 2006). From this perspective,
governance comprises the mechanisms, processes and institutions through which
citizens and groups articulate their interests, exercise their legal rights, meet their
obligations and mediate their differences (Chaligha et al., 2007). Good governance
concerns informed participation and consensus-orientation, open and accountable
institutions, the rule of law and concrete actions to address equity and inclusiveness,
effectiveness and efficiency (Makongo and Mbilinyi, 2003).
Thus, successful governance of the capitation grant in primary schools requires that
resources in fact reach the schools, that bureaucrats dutifully follow their orders, that
program goals are regularly measured and monitored, and that there are
consequences -both positive and negative- foractions (Crouch and Winkler, 2009).
This conceptualization serves as an operational guide to measure the governance of
the capitation grant in primary schools. When these governance ideals are
implemented by a certain administrative structure, the outcome will be good
governance and vice versa.
The administrative structure entrusted to implement the governance ideals is school
boards or committees. The European Education Act of 1998 put the system on
statutory basis and set out the responsibilities of the boards (Carol et al., 1986). One
of the school board key functions is to ensure efficient use of resources, particularly,
the grants provided by the state. From that policy, primary schools are not obliged to
have boards of management. The gap of the above study in Europe is whether
Primary school boards in Europe are effective or not. In Europe, there is a common
perception in the educational governance that school boards are not effective leaders
10
for the 21st century (Carol et al., 1986). A criticism frequently found in literatures is
that school boards are reactive, rather than proactive (Carol et al., 1986).
To overcome the above weaknesses of school boards, Resnick (1999) recommends
the empowerment of administrators and educators through transference of decision-
making responsibilities. This is demonstrated by the California School Boards
Association (CSBA) as part of two years project, where a committee of school board
experts formulated a more detailed definition, including specific responsibilities and
functions (Alfen, 1992).
This view is supported by de Grauwe (2000) in Pakistan who suggests that
educational leadership plays a vital role in making education reforms successful. In
the study de Grauwe (2000) found that the quality of education depends on the way
schools are managed, more than on the abundance of available resources. Besides,
the study asserts that the capacity of schools to improve teaching and learning is
strongly influenced by the quality of leadership. Similarly another study in Pakistan
by Farah (1996) found that the role of head teachers can play a critical role in
bringing about positive change in the quality of schooling. The study recommends
that the position of head teacher be formally established and recognized and given
autonomy. Furthermore, the study recommends the provision of training to head
teachers so as to take roles as effective leaders in schools.
In most cases, the poor education system is attributed by the lack of effective
management, poor leadership and non-compliance to governance principles
(Hoodbhy, 1998). In that case, Fullan (2001) argues that capacity building should
11
bean integral part of school improvement initiatives. Since, without it, the desired
results in education will not be achieved. Thus schools may not be able to improve
until an adequate capacity is developed through collaboration and cooperation.
Memon (2000) argues that without effective school leadership schools would not
become effective. This suggests a need for building leadership and management
capacity in schools. This experience from Pakistan perpetuated this study to
investigate the effectiveness of school committees in governing capitation grant in
Urambo District.
From that point of view, the researcher of this study believed in financial
management as one of leadership challenge facing school committees in Tanzania
and therefore proposed the title of this study to be Effectiveness of school
Committees in Governing Primary School Capitation in Urambo District, Tanzania.
Reports on grant frauds and how involved persons were dealt accordingly would
indicate the degree of accountability of both the school committees and the Local
Authority (Urambo District Council).
2.3 Theoretical Frameworks on Governance
2.3 .1 Governance Dimensions and Indicators
The national Framework on Good Governance defines “good governance” as the
exercise of official powers in the management of the country`s resources in an effort
to increase and utilize such resources for the betterment of life (Manara et al., 2012).
The definition calls for a system of public management which is transparent,
responsive to popular interests, responsible and accountable and where officials in
the exercise of public management are capable, efficient, ethical and professional in
12
the interest of the served public (URT,1999). The study cited governance indicators,
theory of change, New Public Management (NPM) theory and the Local Government
Barometer (LGB).
2.3.2 Theory of change
Theory of change assumes that; those making decisions should be the right people
and they should be exposed to acquisition of the desired knowledge. According to
White (2009) the acquisition of knowledge leads to its adoption which imply change
in practice. The theory can be applied to school management in practicing
accountability and efficient school management. Moreover; White argues that; a
good theory of change approach greatly strengthen the evaluation outcome indicators
such as efficiency of school management. He also insisted that data collection should
involve structured questions to avoid bias. The theory therefore fitted this study
which intended to examine effectiveness of school committee in governing primary
school capitation grant.
2.3.3 New Public Management theory
Another theoretical framework covered in this study was the New Public
Management (NPM) (Peters and Pierre, 1998). This is an organizational theory that
regards governance as a process contrary to NPM theory which is about outcomes.
The logic that is embodied in NPM practices which view governance as a dynamic
interactive and continuous social political process. The process induces the
performance of public programs and mediates the consequences of particular
strategies for change or reform of government activities. Some of the NPM strategies
13
that resemble with the functions of school committees include flexibility to explore
alternatives to direct public provisions and regulations that might yield more cost
effective policy outcome. Others include decision made closer to the point of
delivery, accountability, mechanisms and feedback to citizens. The theory fit the
study objective one and two which determine existence of clear rules on capitation
disbursement and expenditure as well as mechanisms used to monitor capitation
grant in primary schools, respectively.
2.3.4 Local Governance Barometer
In the context of decentralized settings, the Local Governance Barometer (LGB),
developed by the Impact Alliance (SNV of the Netherlands, Idasa of South Africa
and Pact of the United States), fits the bill very well. The LGB is a holistic model
that generates a collective opinion about the state of governance in a certain locality
(Memela, 2008).
The criteria of the LGB in measuring good governance include effectiveness, rule of
law, accountability, participation and civic engagement and equity (Pact and Impact
Alliance, 2006). In the context of the capitation grant, the governance measurement
can also build on the PEFA (Public Expenditure and Financial Accountability)
indicators that are part of the Performance Measurement Framework. In this case,
both the LGB and PEFA indicators (Manara and Mwombela, 2012) are combined to
construct the Primary Education Capitation Grant Governance Index.
The new index has a total of four dimensions, namely, effectiveness, rule of law,
accountability and participation. A focus on key observable aspects of each
14
dimension can be helpful in providing an indication of the ability of primary schools
to manage and spend capitation grants (Huther and Shah, 1998). Since the
researching topic was about effectiveness, then five dimensions of good governance
namely; democracy, participation, transparency, accountability and rule of law were
used to evaluate effectiveness of school committees in Urambo District, Tanzania.
2.3.4.1 Democracy
Democracy is a form of governing where people share power and rule; and where
citizens feel that they can make a difference. It is a free participation without being
forced to do something against your will. In the context of decentralization,
democracy leads to transparency and fairness in the election of leaders and
representatives in school committees. It was important that the researcher
investigated and showed how school committee members were elected and their
attendance in meetings. Local authorities have to take measures to improve school
committee effectiveness.
Observation was on how school committee is selected and how the committee
appointees get their vice and chairperson of the committee as per school committee
election guidelines. It was expected that the availability of election announcements,
parents’ general meeting attendance and the qualifications of the chairperson as per
rules and regulations would justify democratic existence. Gender issue in committee
composition was also observed. In this democracy dimension of good governance,
the concept was to oversee measures to improve school committee effectiveness.
15
2.3.4.2 Participation
According to Haki Elimu (2003); participation is being meaningfully involved in
something that matters to you, valued; listened to and taken seriously; being
informed and consulted, being influencing decision making choices about what to do.
Participation can be promoted when someone find out what the law and government
policy says about, share the information with others and assess the school committee
democracy and how it functions.
However, a study in Uganda (IOB, 2008) found that things were far from perfect
with fund. In most cases, funds are still being spent on ghost teachers and ghost
learners. Besides, school management team members (drawn from the community)
demanding seating allowance meetings, so deleting the meager available funds and
making opaque decisions at all levels of the system. This is compounded by the over
reliance on foreign aid for recurrent expenditure, raising questions about ownership
of the schools (IOB, 2008).
The study concept in participation dimension was to review the parents’
contributions in managing capitation grant in Urambo District. School community
contributions to school projects in topping up the capitation grant would imply how
much participation in school development as sensitized by the school committees is
available.
2.3.4.3 Transparency
Transparency is the process of sharing information widely about education policies
16
and what is going on at the school. This includes the use of funds by disseminating
information that is accessible and easy to understand. Transparency can be promoted
by finding out where they can access reports and policy documents, get them and
share them or read minutes of school committee meetings, encourage others to do the
same and discuss the raised issue (Haki Elimu, 2004).
A study by Brookings Institute in 2007 identified serious breaches in the use of
capitation grant resources in Ghana. According to the report, although each school
had projects which were to be proved by the head teachers and the School
Management Committee (SMC) chairperson before implementation, the head
teachers often gave soft loans to the teachers from the capitation grant resources and
the SMC was not involved in the conception or implementation of projects
(Brookings Institute, 2007).In Tanzania, capitation funds for primary schools are
disbursed by the central government through local authorities, namely, Town and
District Council’s accounts. The funds are later transferred to respective school
accounts where the school committee as a school decision-making organ is mandated
to govern and utilize the funds under transparency basis. However, Mushi (2006)
reported that transparency is undermined by collusions between school committee
chair persons and head-teachers, and District Primary Education Officers (DPEOs).
This study observed transparent dimension based on capitation publicity, reports to
parents, quarterly reports and capitation fraud management in Urambo District.
2.3.4.4 Accountability
Rajan (2009) define accountability as being answerable to the public and to
17
supervisors or to those who choose you to do a task and being honest about
achievements, challenges and failures. Accountability also includes refusing to do
something that is unethical or wrong even when pressured to do so. According to
Rajan (2009), accountability can be promoted to someone if one knows his rights and
responsibilities. In this case, school committee chairpersons, head teachers, village
councilors and Ward Education Supervisors are supposed to be in a position to ask
school leaders on how resources including funds have been used and demand written
reports.
However, study in Ghana found that accountability relationship between parents
through their Parent-Teacher Association (PTA), and head teachers/teachers is weak
(Brookings Institute, 2007). Tidemand et al. (2007) reported that the bank accounts
are prepared by the head teacher and subsequently authorized by the chairperson of
school committee, chairperson of Village/Mtaa and the Ward Education Coordinator
(WEC). The school reports are submitted to councils, which compile them and
prepare district council PEDP quarterly reports. The PEDP district reports contain
information on PEDP performance, constraints and PEDP account bank balances
with bank statements, and progress review for development budget, action plan for
development budget, school enrolment and capitation grant (Tidemand et al.,2007).
PEDP district reports are in turn submitted to PMO-RALG through regional
secretariats that prepare a compiled PEDP Annual Report. On that ground, there was
a need for this study, therefore, to examine the rules on capitation disbursement and
spending in Urambo district primary schools as a dimension of school committee
accountability for good governance of capitation grant.
18
2.3.4.5 Rule of Law
A study by Research on Poverty Alleviation (REPOA) in 2012 found that capitation
grant governance is undermined by erratic disbursement- a practice that makes
schools face acute shortages of basic supplies, including stationers. Poor
performance of the rule of law was not suppressing given the nature of the four proxy
(effectiveness, rule of law, accountability and participation) variables. Knowledge of
PEDP financial and procurement guidelines, awareness of capitation funds that reach
schools as per formulae, cases of fraud in capitation spending reported to authorities,
and suspension of teachers and/or school committee members accused of misusing
school capitation funds.
It was also reported that, despite the abolition of user fees in public primary schools
in 2002, parents still contributed financial resources to schools before their children
get enrolled in class one. However, such contributions are against the law as PEDP
guidelines disallow any charges during enrollment. It was from REPOA (2012) study
the researcher became influenced to study on the effectiveness of school committees
in governing capitation grant in Urambo district, Tanzania.
2.3.4.6 Effectiveness
Organizations are composed of individuals and operate within systems. The key
question on effectiveness is to what extent the implemented activities contribute to
achieving the objectives as defined in the integrated Development Plan (LGB-South
African Model). Planned activities of schools must be implemented and targets be
realized so that school stake holders are satisfied with the service delivered by the
19
school. Schools should therefore have effective and efficient school leadership- a
school committee in this perspective.
Efficiency as the way of making things being performed correctly is shown when
school activities are implemented in such a way that there are maximum results from
limited resources available. School capitation as one of the school financial resources
regardless its amount should therefore be effectively managed by a school committee
to meet the PEDP objectives as explained in the ETP-1995. School committees
should therefore be competent to analyze financial issues, be creative in resources
utilization and must be able to coordinate and cooperate with education stakeholders
for school positive development results.
When the Tanzania Government re- introduced free primary education in 2002 with
the Primary Education Development Program (PEDP), it came with a particularly
important innovation: the capitation grant. The Capitation grant creates a simple
mechanism to have funds reach the school level for quality improvements (URT,
2001; Policy Forum, 2009; Rajani, 2009). Its primary aims include replacing revenue
lost to schools because of the abolition of fees by making real resources available at
the school level (Uwazi, 2010).
The capitation grant helps to ease supply side constants to education, because it
assures the availability of more learning and teaching materials. It is formula based
structure, which was designed to avoid disparities in fund disbursements which
historically, have been extremely large in Tanzania (Rajani, 2009). If the school
20
system wishes to allocate more funds to Primary school children, the formula can be
designed to ensure that schools with higher number of primary level children get
more funds (Arunatilake and Jayawardena, 2009).
Starting from 2002, each Public Primary school in Tanzania was to receive Tsh.16,
000 (about USD 10 at the current exchange rate) for every enrolled child every year
as a capitation grant until 2007 when the first Primary Education Development
Program (PEDP) ended; PEDP II (2007-2011) continued to recognize the importance
of the capitation grant although it reduced it to 10,000 T.shs (about USD 7 at the
current exchange rate) per enrolled child. However, according to the study conducted
by Clausen and Assad (2010:130) in the Public Expenditure Tracking Survey for
Primary and Secondary Education in Mainland Tanzania final report, it was revealed
that the average capitation grant per student received in their sample was 4,189 T.shs
per student equivalent to 3.3 USD which is below the 10,000 or 7 USD as per PEDP
II guidelines.
As capitation grant disbursements aim to ensure the availability of learning and
teaching materials in schools, its output may not be realized if effective and well
regulated structures are not in place. The expenditure of the money has to comply
fully with the PEDP Financial Management and Accounting Manual (Mmari, 2005),
where capitation grant need to be endorsed by school committee before use
according to stipulated percentages namely; books(40%), rehabilitation (20%),
school materials (20%), examinations (10%) and administration (10%).
21
The researcher was very much impressed in this area of investigation because it
seems many researchers were interested in other topics such as: the impact of
capitation grant in academic performance, disbursement of capitation grant and
others while they forgot to examine how school committees were capable in
managing the funds delivered to their respective primary schools.
2.4 Knowledge Gaps
Studies in America (Carol et al., 1986; Danzberger et al., 1987; Rallis Criscoe; 1993)
revealed that there is a criticism that School boards/Committees are reactive rather
than proactive in the sense that there is a common perception in the educational
governance and school boards literatures that there are no effective leaders for the
21st century. This is a challenge that researchers need to fill in. This study tried to
find out the reality whether there are effective school committees in Urambo District
in Tanzania or not.
Various studies in Pakistan (Farah; 1996; Simkins et al., 1998; 2003; Momom et al.,
2006) found that the policy in the country empower head teachers as school leaders
to bring about a positive change in the quality of schooling. From this study it seems
that in Pakistan a school ownership is out of the community. From this study,
Pakistan will be able to learn that a school is a service delivery organization and
therefore it is an open organization where the community participates in planning,
budgeting and implementing all the community agreements as a sign that a school
should not be a closed organization like a prison or military weapon industry.
22
Democracy and Participation
Transparency
Accountability
Rule of Law
Effective School
Committee
-Local government measures to improve school committee effectiveness-Parents’ contributions-Capitation publicity-Reports to parents-Quarterly reports-Cashbook correctness-Updated stores ledgers-Managing frauds
-clear rules on capitation disbursement and spending
Governance of School Capitation
Obeng (2012) in Ghana observed very much in transparency and record keeping of
school funds where he complain about the misuse of funds as practiced by heads of
schools. But, the study does not even tell us the cause of the money fraud and what
measures were taken. The study observed the practice or application of the good
governance pillars (Democracy, Participation, transparency, accountability and a rule
of law) in managing the capitation grant in the locality-Urambo District to
differentiate other studies. Existence of clear rules on capitation disbursement and
spending and mechanisms used to monitor capitation in schools was determined and
assessed respectively. In addition to that, measures taken by the local government to
improve school committee effectiveness in Urambo district was also determined in
the study.
2.5 Conceptual Framework
From the above dimensions, indices and variables; the effectiveness of school
committees was diagrammatically expressed by a conceptual framework as shown in
Figure 2.1.
Figure 2.1: Conceptual Framework on School Committee EffectivenessSource: Research findings
23
CHAPTER THREE
3.0 RESEARCH METHODOLOGY
3.1 Introduction
The chapter is about location of study area, approach, design, sample size and
sampling technique, method of data collection and sources of data, validity and
reliability of instruments, data analysis and ethical consideration.
3.2 Location of Study Area
The area of the study was Urambo District Council in Tabora region. The choice of
Tabora region was a matter of convenience because it was favorable to conduct a
study in an area where the researcher was more familiar. The study was conducted in
five public primary schools namely; Urambo, Kapilula, Mabatini, Songambele and
Sipungu. The district was selected out of seven districts in Tabora region since no
research of this topic has been conducted in the district. Besides, Urambo District
gets much of its funds from tobacco growers and buyers, of which a certain amount
is subsidized to primary school development plans. In that case, it was seen
important to investigate the effectiveness of school committee in governing the
grants.
3.3 Approach
Abduction approach was applied in this study. According to Saunders and Hill
(2012), logic in abduction approach is based on known premises which are used to
generate testable conclusion and generalize from the interaction between the specific
24
and the general. Not only that but also, data collection is used to explore a
phenomenon, identify themes and patterns, locate the conceptual framework and test
this into subsequent data collection and so forth. Finally, abduction approach
provides opportunity to generation or modification of theory, incorporate existing
theory where appropriate to build new theory or modify existing one. It was from
that focus the conceptual frame work of this study was generated from the Local
Government Barometer (LGB).
3.4 Research Design
Descriptive survey is a method of collecting information by interviewing or
administering a questionnaire to a sample of individuals (Orodho, 2003). It can be
used when collecting information about people`s attitudes, opinions, habits or any of
the variety of education or social issues (Orodho and Kombo, 2002). A descriptive
survey fitted this study because the study aimed at obtaining opinions and remarks
about the existence of clear rules on capitation disbursement and spending from
school committee members; remarks on mechanisms used to control capitation grant
at school levels as well as detailed views from District officials on how they judge
school committees performance in governing capitation and measures taken by
LGAs to make school committees more effective. Using questionnaires, interview
and documentary review makes a descriptive design fit this study.
3.5 Sample Size and Sampling Techniques
3.5.1 Target Population
The target population of this study was all primary school committees in Urambo
25
District Council. School head teachers and district officials namely; District
Education Officer (DEO), District Internal Auditor (DIA) and Chief Inspector of
Schools (CIS) were also involved in the study due to their important roles in
interpreting policies and guidelines (monitoring agents) for School Management an
Administration as well as financial rules and regulations.
3.5.2 Sample Size
A sample is a finite part of a statistical population whose properties are studied to
gain information about the whole (Webster, 2002). When dealing with people, it can
be defined as a set of respondents (people) selected from a larger population for the
purpose of a survey (Kombo and Tromp, 2006). Sample size of this study therefore
was five school committees out of 73 and three head of departments and section out
of 13 in the district council.
3.5.3 Sampling Procedures
The list of schools in the district made sampling frame and was obtained from DEO’s
office. In this study, a simple random sampling was employed to select five school
committees out of 73 primary schools in Urambo District. Seventy three Small pieces
of paper were prepared and each school name was written in a separate piece of
paper and folded. Then, the folded papers were spread on a flat table where random
peaking was employed to get five primary schools.
In this study the purposive sampling was applied to select three district officials and
40 school committee members, that is to say; eight members from each school. The
26
district officials included in this study are DEO, DIA and CIS. However, only 36
school committee members responded while the remaining four members did not
respond due to different reasons including being out of Urambo District for more
than six months.
Table 3.1: Summary of Respondents by Category
Respondents Targeted Responded
Category Males Females Total Males Females Total
District Officials 3 0 3 3 0 3
SC Members 25 15 40 21 15 36
Total 28 15 43 24 15 39
Source: Field data, 2014
3.6 Methods of Data Collection and Sources of Data
Due to the nature of this study, the researcher used the triangulation approach that
implies use of multiple data gathering techniques. Thus, a combination of interviews,
questionnaires and documentary review were used.
3.6.1 Source of Data
This study relied on two sources of information and data; primary and secondary.
The primary data was obtained through the interviews and questionnaires, and the
principle source of the data was; Members of school committees, District Education
officer, District Internal Auditor and Chief Inspector of Schools The secondary data
27
was reviewed by the researcher through PEDP quarterly reports, capitation auditing
reports and school inspection reports circulars from the district headquarters.
3.6.2 Data Collection Methods
A method of collecting information by interviewing or administering a questionnaire
to sample individuals was applied. Apart from questionnaires and interviews, review
of existing documents such as PEDP regulations, school capitation cash and stores
ledger took place during the study. Interview and documentary review used to collect
data on capitation publicity, reports to parents, quarterly PEDP reports, cashbook
correctness and updated stores ledger.
3.6.2.1 Questionnaires
Questionnaires (See Appendix I) were administered to all respondents for gathering
information related to school committee in managing capitation funds. Every
member of a school committee in a sample of five schools; Urambo, Kapilula and
Mabatini (from urban) and two schools; Songambele and Sipungu (from rural) was
given a questionnaire of which no name was written and the respondent was assured
that the information collected remained confidential and only for research purposes.
Both qualitative and quantitative data from respondents were collected by using this
method. The researcher used both closed-ended questionnaires and open-ended
questionnaires for the purpose of obtaining quantitative and qualitative data to
answer the research questions. Data on local government measures to improve school
committee effectiveness, clear rules on capitation disbursement and fraud
management were collected using a questionnaire for DEO, CIS and DIA while data
28
for existence for clear rules on capitation as part of rule of law was obtained using
the questionnaire for school committee members to find a comparison between the
two education stake holders in the district.
3.6.2.2 Interviews
In this study, semi- structured face- to- face interview (See Appendix II) used to
collect data from the district officials such as DEO, DIA and CIS concerning with the
effectiveness of school committees in managing primary school capitation. They
were interviewed to fulfill the needs of objective two that is on measures taken by the
local government in improving school committee effectiveness. Auditing and
Inspection reports were expected to contribute much in this study as documentary
evidence to justify the existing situation in school capitation governance.
The interview between district officials and the researcher was carried at the Urambo
District headquarters. Open-ended interviews were employed to obtain particular
information on the content and aspects of school capitation management at primary
school level and its challenges, and in what ways local school communities suggest
for improving school committee effectiveness.
3.6.2.3 Documentary Review
Documentary review was chosen as one of the data collection instrument. This
method used to gather the information on capitation disbursement from the District
to school respective capitation accounts, various capitation audit reports, PEDP
reports and disciplinary actions taken against those involved in capitation frauds.
29
Furthermore, this method was used to extract policies that guide school committee
establishments and capitation management.
The advantage of this method is that, it provides the extensive information; it is cost
effective, and provides data which are permanently available. This method of data
collection helps to complement the data and information generated through
interviews and questionnaires.
3.7 Validity and Reliability of Instruments
To realize the validity and reliability of the instruments, a pilot study was made in
five Primary schools in Urambo District, Tanzania. To achieve the purpose of this
study, triangulation method of data collection (interview, questionnaires and
documentary review) was employed. This was done to ensure that, the information
collected is valid by counterchecking contradicting information. The instruments
were reviewed and corrected by the supervisor to examine if they fit to collect the
required data.
Before administering the research instruments to respondents, the researcher
distributed the questionnaires and interviews guide to fellow students of M.Ed-APPS
colleagues. The aim of this pre-testing was to check the effectiveness of the
instruments in tapping the required information for the study. Findings from the
pilot study disclosed the necessity for the researcher to modify some items for
instance, changing some of the terms. Each item in the questionnaire and interview
30
schedule was analyzed, and any found anomalies were modified accordingly before
administered to the intended respondents.
3.8 Data Analysis
Collected data from the field using data collection instruments were recorded,
tabulated, computed and described according to the objectives of the study.
Quantitative data were derived from questionnaires and documentary review was
classified and computed into percentages. Tables were used to interpret, summarize,
justify and conclude about the study. The SPSS computer program was applied to
compute the percentages of quantifiable data so as to simplify data analysis process.
The collected data from interviews and questionnaires were summarized. Quotations
were interpreted in terms of their contents in relation to specific objectives of the
study. In the process of coding and analysis, the content of the same categories was
considered and treated in the same way.
3.9 Ethical Considerations
A research clearance letter was obtained from the Vice Chancellor (VC) of the Open
University of Tanzania (OUT) as per Appendix III, which introduced the researcher
to the Urambo District Executive Director (DED) who then gave permission for him
to conduct the research in the selected areas.
During administration of questionnaires and interviews, the researcher assured the
respondents that privacy, confidentiality and anonymity would be guaranteed. For
ease of clarification, respondents were allowed to discuss in English and Kiswahili.
31
The researcher finally recorded the notes using the operational language which will
remain to be English.
32
CHAPTER FOUR
4.0 RESULTS AND DISCUSSIONS
4.1 Introduction
The chapter shows the research findings and analysis as well as interpretations of the
analysis. The findings of the study are explained based on the collected, analyzed and
interpreted data. The findings are illustrated in detail and explain how the study
answers the research questions as well as the achievement of the objectives of the
study.
4.2 Characteristics of the Sample
Level of education for school committee chairpersons, experiences in school
committees, gender composition of school committee members and gender
distribution in decision making such as chairperson and head teachers were
considered in measuring accountability, participation, rule of law and democracy.
4.2.1 Experience in School Committee
School committee experience means time for a member to serve in a school
committee. Experience is an important factor in managerial decision making,
however; in the case of school committee membership, the maximum serving period
is two sessions of three years each, that is to say; a school committee member is not
allowed to serve for more than six years according to education circular No.3 of 2002
which insist the maximum serving period of any member of school committee to be
6 years.
33
The research findings in Table 4.1 revealed that 11.1% of the respondents were
illegal members of school committee and hence violating the rule of law as a
dimension of good governance. The findings was a new idea because no literature
was found dealing with the aspect of experience of school committee members in
California, Europe, Pakistan, Ghana, Rwanda and Tanzania as countries referenced
in the study topic. Having expired school committee members imply lack of
democracy and rule of law and hence ineffectiveness of school committees.
Table 4.1: Respondents Experience in School Committee (SC)
Experience in School Committee Frequency Percent
Below one Year 2 5.6
Between 1 and 3 Years 24 66.7
Between 1 and 6 Years 6 16.7
More than 6 Years 4 11.1
Total 36 100.0
Source: Field Survey, 2014
4.2.2 Level of education
According to the school committee guidelines, the level of education required for
school committee chairperson is secondary education or above. The findings in Table
4.2 show that one chairperson out of four respondents that is 25 % qualifies for being
a chair person. Since 75% of chairpersons from studied schools are class seven
leavers, then planning, budgeting and evaluation ability is questionable and indicates
the ineffectiveness of school committee. The regulation also insist the chairperson to
34
hold secondary education or above however, study findings indicated that, three
(75%) out of four chairperson involved in the study were primary education holders.
Democracy and rule of law were not adhered to and hence; lack of effective school
committees due to violations of some of the good governance aspects in this
perspective. The findings imply that the rule of law as well as democracy in this
aspect is not adhered to and possibly their win in election was based on technical
know whom as against technical knowhow. The findings confirm what was found in
the study on capitation governance in Mvomero District in Morogoro-Tanzania by
REPOA in 2012, which earmarked poor performance of school committees in many
aspects of governance.
Table 4.2: Respondents Level of Education
Members Position in School Committee
Education Level Ordinary Member Secretary Chairperson Total
Primary Education 20 0 3 23
Secondary Education 5 4 1 10
Diploma 2 0 0 2
Bachelor Degree 0 1 0 1
Total 27 5 4 36
Source: Field Survey, 2014
4.2. 3 Position held by respondents
Respondents held various positions in School Committee; some of them ordinary
35
members, secretary or chairperson regardless their gender differences. According to
findings (Table 4.3) the gender distribution to positions was 15(41.7%) and
12(33.3%) males and female ordinary members, respectively. While three (60%) and
two (40%) males and females, respectively, were secretaries. Also, three (60%) and
one (20%) school committee chair persons were males and female, respectively.
However, one chairperson (20%) did not respond.
Table 4.3: Position Held by Respondents Against Gender
Members Position in School Committee
Sex Ordinary Member Secretary Chairperson Total
Male 15 3 3 21
Female 12 2 1 15
Total 27 5 4 36
Source: Field Survey, 2014
Democracy aspect in this area seems to be respected. Again, the aspect of gender in
relation to gender consideration in decision making organs like school committees
was not even mentioned or discussed by researchers on school capitation in United
States of America (Carol et al., 1986), Pakistan (Farah (1996) and Ghana (Brookings
Institute, 2007).
The findings of this study also imply that there is gender consideration in Urambo
district because females are involved at least in every level of decision making in
school committees. This is demonstrated by having two female school committee
36
secretaries (head teachers) and one female school committee chair person implied
that, Tanzania highly appreciate gender equity in decision making organs as role
model in the world.
In the characteristics of the sample therefore, the study found that education
background and experience contradict with regulations guiding school committees.
Members of school committee with more than six years in service amounted to four
(11.1%) which is quite contrary to the school committee regulations that states that a
member should save for three years and is allowed to be re-elected for another three
years, no member should be allowed to save more than two phases.
4.3 Existence of Clear Rules on Capitation Disbursement and Spending
The study aimed to extract respondent’s awareness about the existence of clear rules
on capitation disbursement and spending in their schools. Rules that were assessed
included schools to receive capitation through District Councils, capitation
disbursement in 14 days, capitation expenditure in percentages, capitation publicity
on notice boards, approval column, capitation endorsement, capitation reports, bank
reconciliation and Ward Education Coordinators to be immediate internal auditors.
Table 4.4 shows the findings in terms of frequency and percentages on five selected
rules.
37
Table 4.4: Awareness on Existence of Clear Rules on Capitation Disbursement
and Spending
Rules on Capitation Disbursement
Kind of Awareness
Receiving Capitation
through DC
Capitation Disbursement
Capitation Expenditure
by Percentages
Capitation Publicity on
Notice Board
Capitation Account
Monthly Bank Reconciliations
Rules exists and is clear
26(72.2) 14(38.9) 28(77.8) 20(55.6) 16(44.4)
Rules exists but not clear
10(27.8) 22(61.1) 8(22.2) 16(44.4) 18(50.0)
Rules does
not exist
0(0) 0(0) (0) (0) 2(5.6)
Total 36(100) 36(100) 36(100) 36(100) 36(100)
Source: Field Survey, 2014
4.3.1 Receiving Capitation through the District Council
One of PEDP (2002) rule is to divide any capitation amount received from the
Ministry of Finance by the number of all pupils in the council. Therefore, the school
capitation amount is also determined by the total number of pupils in the particular
school. Knowing the source of income makes any institution to plan, undergo follow
up and implement for effective results. The study revealed that among 36
respondents, 72.2% knew the rule that all schools had to receive capitation grant
through the District Council. However, though 27.8% of the respondents were aware
on the existence of this rule but it was not clear for them.
38
This means that there is insufficient knowhow on capitation grant among the
members as well as transparency on the funds. The findings confirm a study by
Brookings Institute conducted in Ghana in 2007, which head teachers often gave soft
loans to teachers without school committee awareness still hold water because funds
received from district councils in a secret manner may be even invested in personal
profit making projects before used to improve education quality as intended.
4.3.2 Disbursement of capitation in 14 days
The Local Authority Financial Memorandum (URT, 2009) orders all District
Councils to disburse capitation grant received from the Ministry of Finance to
respective school capitation accounts within 14 days without delay as part of
accountability fulfillment. This rule should be clear to effective school committee
members who endorse capitation expenditure. The findings in Table 4.4 show that
only 38.9% of all respondents support that the rule exists and is clear. However, the
majority (61.1%) of the respondents doubts candidness of this rule as demonstrated
in interview where they wondered how comes capitation distribution be displayed in
the Ministry of Finance (MoF) website but takes long to reach school accounts. The
results imply that transparency in capitation need more discussion to clarify the
hearsays that district officials sometimes deviate the funds to solve district
administrative issues and disburse the grant to schools after the Other Charges (OC)
arrival. The respondents speculation are in line with Mushi (2006) report on
collusions between school committee chairpersons, head teachers and District
Primary Education Officers (DPEOs).
39
4.3.3 Capitation Expenditure by Percentage
According to PEDP (2002) guidelines, school committees are directed to use 40% to
purchase books, 20% for pupil’s equipment’s, 20% for rehabilitations, 10% for
examinations productions and 10% administrative issues. All effective school
committee members are therefore expected to be conversant with this expenditure
rule for effective capitation endorsement to fulfill the accountability aspect of good
governance.
From the study findings in Table 4.4, 77.8% of all respondents appreciated that the
rule exist and is clear while only 22.2% of them claimed that the rule apart from
being existing, is not clear. This implies that some school members may be driven to
endorse capitation expenditure by using wrong capitation sub-vote that may lead to
audit query and rule of law violation. However, having a big number of school
committee members (77.8%) who know that capitation are distributed by percentages
in expenditure implies that capitation sub-votes to school cash books are adhered to.
The findings have no comparisons to other studies because the referred scholars did
not concentrate on the percentage distribution of the capitation grant as most of them
researched on impacts of capitation grant to academic performance.
4.3.4 Capitation Publicity on Notice Boards
Capitation grant as one of the public finance that goes to the grass root namely;
school community need to be more transparent than ever. PEDP direct head teachers
as school committee secretaries to display capitation disbursed and its expenditure as
approved by the school committee to be displayed on open/public notice boards for
all non and education stake holders to read.
40
Findings in Table 4.4 show that 55.6% of all respondents agreed that the rule exist
and is clear as the implication that capitation are displayed on notice boards. But,
44.4% of the respondents indicated that this rule is not clear because they only
display capitation on school notice board and not to other village office notice board.
The findings in Table 4.4 therefore imply that school committees who fail to display
capitation disbursement and spending might have a hidden agenda of money frauds
and making the whole school committee ineffective in governing capitation grant.
4.3.5 Capitation Account Monthly Reconciliations
School committees as school capitation account holders, must be able and capable to
know monthly account cash flow in terms of funds deposited, paid and funds on
transit in comparison to cash book and bank statement in order to eliminate money
fraud, bank and cashier transaction errors. The results in Table 4.4 implied that
44.4% of the respondents were comfortable with this rule and they practice.
However, 50.0% of the respondents said that the rule is not clear and 5.6% of the
respondents were totally ignorant about the rule implying that no reconciliation is
practiced. Making bank reconciliation is the key skill to control income and
expenditure of the school`s capitation account. Lack of financial knowhow is here
implied.
Taking more than 50 percent of respondents who are unsure of the rule (50.0%) and
those ignorant to the rule (5.6%), it means that school committee members need
more training on bank account management. The findings, therefore, imply that there
41
is poor book keeping skills among school committee members in Tanzania indicating
that school committees are ineffective in school management. Other countries also
face the same problems because the study made in Ghana by Crouch and Winkler
(2009) as well as that of Obeng (2012) had elements of lack of transparency and poor
book keeping skills and knowledge in financial accounting among school
committees/boards.
4.4 Mechanisms Used by School Committee in Monitoring Capitation Grant
The study intended to test the use of some documents as mechanisms in monitoring
capitation grant as perceived by respondents. Documents used in monitoring
capitation in this study as given in Table 4.5.
The documents include school committee roles working manual, Capitation grant
guideline hand book, Procurement manual, Quotation forms, Local Purchasing Order
(LPO), Cheque book, Payment voucher, Issue voucher, Imprest requisition ad
retirement forms, Government receipt book, Monthly bank statements, Cheque
dispatch book and quarterly bank reconciliations. The documents existed in all
schools in the district including schools under study according to DEO`s
explanations. The study required respondents to show their views whether the listed
documents were either; effectively used or used but needed more training or not used
at all. Adequate know how on the use of such documents would show effectiveness
of school committee in controlling capitation grant.
42
Table 4.5: Mechanisms Used by School Committee in Monitoring Capitation
Grant
Rules on Capitation Disbursement
Kind of
rules/Remarks
School
committee
roles working
manual
School
committee use
of capitation
hand book
Procure
ment
manual
Issue
Voucher
Government
receipt book
Effectively
used
12(33.3) 16(44.4) 21(58.3) 20(55.6) 23(63.9)
Used but
need more
training
24(66.7) 18(50.0) 15(41.7) 16(44.4) 10(27.8)
Not used at
all
0(0) 2(5.6) 0(0) 0(0) 3(8.3)
Total 36(100) 36(100) 36(100) 36(100) 36(100)
Source: Field Survey, 2014
4.4.1 Existence and use of School Committee Roles Working Manual
Since effective means doing correct things, then an effective school committee
member is the one who knows what is to be done and how. The study therefore
aimed to know how they use school committee working manual which is the
document comprises their roles. Study results in Table 4.5 indicate that 33.3% of all
respondents use it effectively that means they know well about their roles.
But, 66.7% of the respondents need more training about their roles that is to say that
they are not conversant with school committee roles. The findings support that of
Danzberger (1992) who concluded that poor understanding of school board`s role in
Europe is a primary evidence that school boards are falling institutions.
43
4.4.2 Capitation Grant Guideline Hand Book
Capitation grant guideline hand book combine all PEDP (2002-2006) operation
booklets such as material procurement manual, stores procedure and capitation cash
flow management. The study intended to perceive respondents views on the use of
these documents in governing capitation grant. From Table 4.5, the findings show
that only 44.4% of all respondents indicated that the document was effectively used
while 50% and 5.6% said that the school committees need more training and is not
used at all, respectively. With that findings, a total of 55.6% of all respondents in this
category are not competent and conversant with the document.
Although the guideline is accessible in each school, the problem is how to translate
the contents by practice. Being not conversant with the capitation grant guideline
hand book may lead to endorsing capitation grant in a wrong way such as endorsing
per diems to the head teacher who is just going to collect his monthly salary and
hence causing audit query unknowingly. Once again, the findings proved that school
committees are not as effective to govern capitation grant as they were expected.
4.4.3 Procurement Manual
PEDP directs school committee to buy goods and services of the plan according to
the National Procurement Act No.3 of 2001 and its 2004 review. The study examined
how this procurement document is used by school committees. Findings in Table 4.5
indicated that 58.3% of all respondents appreciated to use it effectively while 41.7%
needed more training on the use of this document as the indication that they have
problems on the document application and hence making them ineffective in
44
governing school capitation. Since procurement manual is the document showing
procedures and documents to be used when any organization purchase goods and
services, purchasing without proper procurement procedures lead to audit queries,
public finance frauds and hence, loss of value for money as the money invested to
promote quality education end up benefiting tenderers and few members of school
committee. Capacity building for school committee members is therefore very
crucial as Memon (2000) argues that without effective school leadership schools
would not become effective when he was suggesting a need of for building
leadership and management capacity in schools in Pakistan.
4.4.4 Issue Voucher
Once goods are purchased using Local Purchasing Order (LPO), they must be
recorded in School’s Stores Ledger by the teacher responsible for stores before being
issued to anybody using issue voucher available at each school which must be
endorsed by the school committee secretary (head teacher) and signed by both stores
teacher and the receiver. Due to the fact that a school committee has a sub-committee
dealing with the management of procured or donated teaching and learning as well
as, construction materials, the study investigated respondent’s views on how much
they use issue vouchers in issuing purchased goods to last consumers such as
teachers, pupils and local constructors.
The findings of the study as per Table 4.5 indicate that, the document was effectively
used to 55.6% level and the remaining 44.4% encouraged more training on the
document. The results implication is that; some school purchased goods are used
45
without being recorded and sometimes are taken to teachers or pupils illegally and
finally lost and hence accumulate shortage of teaching-learning materials that could
have been covered or minimized through the misused capitation, that is to say
ineffectiveness of school committees in managing capitation grant cost the Nation.
No wonder Fullan (2001) considers capacity building to be an integral part of school
improvement initiatives: without it, in his view, the desired results will not be
achieved. School committees have to be empowered to govern primary school
capitation grant in order to achieve capitation grant intended positive education
results.
4.4.5 Government Receipt Book
Capitation grant is a public fund that should be acknowledged to be received by
school committees using legal government receipt. The study aimed to assess the use
of receipt with a District Council logo as a government document. The study findings
in Table 4.5 show that 63.9% of the respondents effectively used the document,
27.8% needed more training to get enough knowledge on why using the document
and 8.3% of all respondents showed that the document was not used at all. In this
aspect, it was revealed through interview that some school committees acknowledge
capitation disbursement using ordinary receipts bought from stationers and stamp
them using school stamp due to lack of financial management know how. It was
verified by the District Education Officer who demanded that some school fail to buy
receipts with District Council’s logo because printing of such receipts was a burden
to the council and therefore they were not printed in demand.
46
It was surprising to see the council fail to order official receipt books for primary
school capitation that could generate income to the council when sold to schools
using administration (10%) capitation sub-vote. Not only that, but also it does not
make sense to disburse millions of capitation funds to schools and the fund be
acknowledged with un-official document, this was LGA unaccountability. Hofstede
(1980, 1991) pointed out that; some national culture encourages dependency,
autocratic management styles and aversion to risk. It is from this line, the study
findings indicate that while other schools use official receipts, others still use un-
official receipt books because district officials including internal auditors had never
ordered school committees to use official receipts to acknowledge public funds.
Mechanisms used to control capitation grant in schools were also not effectively
used. Many respondents insisted more training, for example; 66.7% of respondents
needed more training about the roles of school committee which is the key
component of effectiveness (doing correct things), 50.0% and 5.6% said that
capitation hand book needed more training and not used at all respectively. If 41.7%
of all respondents needed more training on the PEDP procurement manual, it implies
that capitation control was not quite effective.
Tanzania therefore must invest more on school capitation internal control to achieve
objectives because the findings proved that the mechanisms are not effectively
utilized and hence unaccountability of both school committees and LGAs in general.
Inadequate knowhow on mechanisms used by school committee in monitoring
capitation grant implies that school committees are not effective, for example, 66.7%
47
of school committee members still need training on school committee roles. Failure
of the government, donors and local authorities to empower school committees
contributed much on school committee ineffectiveness.
4.5 Measures Taken by Local Authorities/Government to Improve School
Committee Effectiveness
In the Basic Education Development Committee -BEDC (2001), one of the capacity
building agenda was the good governance with three objectives namely;
strengthening education leadership skills, expansion of concepts and skills of school
development plans in all schools as well as ensuring that school committees are
democratically established with gender equity consideration. Some strategies in the
stated objectives were set as: all school stake holders responsible in PEDP
implementation shall be given basic PEDP guidelines and training to ensure they
have participatory planning skills in implementation, supervision and evaluation;
head teachers to work together with school committees; Auditors and school
inspectors to inspect schools at least once in two years and that; school committee to
be given training on new roles and responsibilities through 500 USD provided by the
government. From the above review, the head teacher is a sub-warrant holder and is
responsible for keeping records of all transactions at school level and accountable for
all funds entrusted to him/her. In addition, the head teacher is the adviser to the
school committee and keeps records and minutes of the school committee meetings
(Mmari, 2005). By using the interview guide (Appendix II), the researcher intended
to explore the opinions of District officials namely DEO, DIA and CIS on measures
taken by local government to improve school committees’ effectiveness in Urambo
48
District.
4.5.1 Measures Taken by the District to Empower SCs in Last Three Years
Since the year 2006, the Ministry of Education and Vocational Training (MOEVT)
ceased to provide school committees capacity building and follow-up funds. To
improve school committee effectiveness in Urambo District (before division of
Urambo and Kaliua District-2013) in last seven years according to DEO, the
government provided funds during PEDP-I (2002-2007) as shown in Table 4.6.
Table 4.6: School Committee Capacity building in Urambo District
Year Schools Funds Received Funds Utilized Trained Members
2002/2003 98 0.00 0.00 0
2003/2004 108 41,624,905.00 41,624,905.00 108
2004/2005 116 44,708,231.30 44,708,231.30 116
2005/2006 139 53,572,794.40 53,572,794.40 139
2006/2007 154 0.00 0.00 0
TOTAL 139,905,930.70 139,905,930.70
Source: Urambo District Council Annual PEDP (2002-2007) reports
During PEDP II (2007-2011), District reports shows that no funds received for
school committee capacity building since 2006 to 2013 but it is said that the role to
train school committees was left to local authorities through Ward Education
Coordinators. But, the challenge was the subsistence or per diems allowances for
participants.
49
According to respondents from the District Council, school committees helped to
manage school capitation by approving all expenditure incurred in their schools.
Despite low empowerment from the government failure to empower school
committees while sending millions of shillings as capitation grant is irresponsibility
and unaccountability of LGAs to improve effectiveness of school committees.
4.5.2 Measures to be taken by LGAs in Making School Committee Effective
In question seven of the interview guide, the study intended to collect from
respondents about measures they think could be taken by the LGAs or the
Government to make school committee effective. The following were their views:
To use part of Council own source revenue collections to empower school
committees using annual seminars so that even newly appointed school committee
members knows what are the roles o school committees and understand rules and
mechanisms used to govern and control capitation grant and other funds in the basis
of good governance pillars namely; democracy, transparency, accountability, rule of
law and participation.
To conduct special inspection and auditing on school capitation transactions in order
to strengthen accountability and rule of law using officers signed to monitor rules on
capitation disbursement and spending; these are Statistical and Logistics Officers
(SLO), District Education Officer (DEO), District Treasure (DT), District Internal
Auditor (DIA) and District Executive Director (DED).
50
4.5.3 Measures to be taken by the Government in Making School Committee
Effective
On the side of the government, respondents advised to re-introduce the school
committee capacity building fund budget so that seminars and capitation annual
inspection and auditing are effectively implemented for better results. Regular
seminars empower both long service school committee as well as the newly
appointed ones to cope with capitation grant disbursement and expenditure
challenges more effectively.
It was also advised that, external auditors should also conduct regular auditing on
capitation disbursement and expenditure to verify disbursement against expenditure
as compared to approved budget and capitation regulations respectively.
Generally therefore, lack of school committees’ capacity building funds from the
central government affected the District to enable school committees to become
effective because: if no per-diems or seating allowances and funds for fuel, district
officers cannot reach school committees and make them acquire instructions without
any thing in their stomach and pocket money bearing in mind that school committee
members are voluntary parents representatives.
4.5.4 Three Years Capitation Auditing Report in the District
According to the District Internal Auditor (DIA)’s report, effective schools in
capitation governance out of 115 audited schools were only 26 (22.61%) as the
findings in Table 4.7.
51
Table 4.7: Three Year’s Capitation Auditing Report in Urambo District
Year No. of Schools
in the District
Schools
Audited
Effective Schools
in Capitation
governance
Effective Schools
in Capitation
governance by %
2012/2013 167 48 11 22.9
2011/2012 156 37 9 24.3
2010/2011 150 30 6 20.0
Total 115 26 22.6
Source: District Internal Auditor’s reports
This implies that, there is still a long way to go in making the district to increase its
efforts and strategies in corroboration to region authority to empower school
committees in capitation governance rules. Audit reports normally earmark common
problems and recommendations that should be adhered to for effective results.
DEO’s office and all school committees are responsible for audit queries elimination.
4.5.5 Capitation Grant Fraud Cases
Question two in the interview guide aimed to know if there were any capitation fraud
reported during school inspection or auditing and question three asked on measures
that were taken against grant miss users if any. Both, DEO, DIA and CIS response
appreciated that there was no any capitation fraud, but cash book wrong transactions,
incorrect Stores Ledger recording and other incorrect documentary keeping was
experienced in 89(77.4%) out of 115 audited schools. This also shows the weakness
of LGAs in empowering school committees.
52
4.5.6 District Officials’ General Judgment about the Effectiveness School
Committees in the District
In an interview guide, question four required respondents at District level to judge
the effectiveness of school committees by saying either; High or average or Poor in;
attending meeting, Planning, Participatory budgeting, Financial control,
Transparency to parents, sensitizing parents contributions to top up capitation, Rule
of law, Attaining value for money, Financial record keeping, Updating store ledgers,
correctness of quarterly reports and Democracy in SC election. Study findings show
that all three (100%) respondents judged that effectiveness of school committees in
financial records and control was average due to lack of empowerment. That is to say
that school committees are not effective enough to manage school capitation.
53
CHAPTER FIVE
5.0 SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction
The chapter covers summary of the study, conclusion and recommendations.
5.2 Summary of the Study
Rules on capitation disbursement and spending should be clear to all school
committee members because working under rules and regulations means a rule of
law which is one of the major components of good governance. All countries
practicing capitation in primary schools should make sure that school
committee/board members are comfortable to the rules on capitation disbursement
and spending. Mechanisms used by school committee in monitoring school
capitation are very important in capitation grant internal control to save money from
being misused.
The government should ensure that all members of school committees and other
financial transaction personnel have enough knowledge and skills on these
mechanisms for effective accountability. Failure of LGAs to improve school
committee effectiveness due to lack of material and financial resources perpetuated
school committee’s ineffectiveness. Urambo district as one of 133 districts in
Tanzania may be taken as the indicator that school committees are not effective in
governing school capitation in primary schools due to lack of knowhow as there is no
54
regular and frequent national capacity building programs and hence; demotivated
primary school committees.
District officials had no any initiative to empower school committees and they
appreciated that, school financial control was poor and planning skills were not
enough among school committee members. However, it was said that funds to
empower school committee members and making follow up of school development
were budgeted in 2012/2013 financial year`s district budget but no funds were
allocated due to low ceiling that was provided by the central government and
therefore empowering school committees was not a priority in such circumstances.
5.3 Conclusion
Although rules on capitation disbursement and expenditure existed in Urambo
primary schools, they were not clear to all school committee members. Respondents
complained that the rule of disbursing capitation grant to school accounts within 14
days was not implemented by district councils because sometimes the Ministry of
Finance displayed capitation distributions in the website but the funds displayed
reach school accounts even after one month without genuine clarification from
LGAs. Some schools never practice capitation account bank reconciliation as a result
other funds out of capitation such as from constitute bucket fund or other education
stakeholders are deposited in school capitation account without school committee
awareness. There is also inadequate capitation transparency because some schools
never display capitation disbursed and expenditure to all public notice boards.
However, the findings show that many sub-votes are adhered to because all schools
55
distribute the received capitation in stipulated percentages. However, school
committee still need more empowerment to make them effective.
Mechanisms used by school committees to monitor capitation were also not
effectively used by school committee for example; some schools in the study still
used non-governmental receipts from stationers to acknowledge capitation instead of
government receipts. Other schools did not use issue vouchers to issue purchased
materials meaning that they were possibly diverted for sale and hence, lack of value
for money.
Although own sources funds are generated in LGAs, no measures were taken to
improve school committee effectiveness despite the fact that many audited schools
ended with audit queries awards. Since the three years capitation auditing report in
Urambo district show that only 22.6% of 115 primary schools audited between 2011
to 2013 were effectively governing capitation grant, then; many school committees
are treated not effective in governing the funds and the reason is lack of school
committee empowerment from the government and local authorities.
5.4 Recommendations
Timely school committee training or seminars on school management and capitation
governance is highly recommended to the government and LGAs in order to make
school committees more knowledgeable on rules on capitation disbursement and
expenditure.
56
The Ministry of Education and Vocational Training is advised to prepare education
policy pertaining to teachers dealing with capitation cashbook and stores ledger to
undergo a one year conventional bookkeeping training courses in business
administration colleges and once they graduate, head teachers are advised to allocate
them few subjects so that they mostly concentrate on financial, material record
keeping and other mechanisms used to control public funds as school accountants
and supplies teachers.
Other researchers are also recommended to study in this aspect of capitation grant
disbursement and spending management as well as in primary school development
grants used to develop school infrastructure such as classrooms, teacher’s houses,
furniture and pit latrines because funds in terms of billions are invested in this area.
57
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64
APPENDICES
Appendix 1: Questionnaire for Effectiveness of School
COMMITTEE
Dear Respondents;
This questionnaire is designed to observe the effectiveness of School Committees in
Urambo District, Tanzania. The study need to observe the degree of democracy,
participation, transparency, accountability and the rule of law as practiced by school
committees in Urambo District Tanzania during capitation grant governance.
I kindly request your participation in this study. Fill in the questionnaire as sincerely
as you can, according to the instructions given and with your own convictions. Do
not write your name on this paper and be assured that your responses will remain
strictly confidential.
Thank you for your participation in this study.
Nkongolo, Emmanuel Elias
M.Ed-APPS (Master in Education Administration Planning and Policy Studies)
Candidate
The Open University of Tanzania
Date……………….
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QUESTIONNAIRE FOR MEMBERS OF SCHOOL COMMITTEE
SECTION A: PERSONAL DETAIL
Respondent`s personal details. Please tick in an appropriate box.
1. Age in years
20-30 30-40 40 above
2. Sex
Male Female
3. Please indicate the highest level of education (tick the appropriate box)
Primary education Secondary education Certificate
Diploma Undergraduate/Advanced diploma Phd/Masters degree
4. For how long have you been a member of school committee in this school?
(tick)
Less than 1 year Within 1 to 3 years Within 1 to 6 years
More than 6 years
5. Please indicate your position in the school committee (Tick in the box)
Ordinary Member Committee Secretary Committee Chairperson
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SECTION B. Rules on capitation disbursement and spending
1. What are your opinions on the rules on capitation disbursement and spending in
your school?
1=The rule exists and is clear 2=The rule exists but not clear 3=The rule does not
exist
Rule 1 2 3
Every school to receive capitation from the government/donors through
District Councils
District Councils to disburse the grant to respective school account within
14 days after government/donor release
The disbursed capitation to be distributed and posted to cash book by the
teacher responsible for financial transactions according to percentages:
40% books, 20% school materials, 20% rehabilitation, 10% examinations
and 10% administration
The disbursed capitation be displayed on the school, village and ward
office public notice board for stakeholders notification
Capitation expenditure be endorsed by 50% or above school committee
meeting column
Capitation signatories be 2 as category B from parents group and 2
category A from teachers among school committee members with any
two from A and B to sign condition
Capitation grant income and expenditure Quarterly report be submitted to
District council not later than 5th date of the October, January, April and
June
Making a monthly Bank Reconciliations
Ward education coordinator to act as capitation immediate internal
auditors
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Mechanisms used by school committee in monitoring capitation grant
2. Are the following documents effectively used in monitoring school capitation in
your school?
1= Effectively used 2= Used but need more training on use 3= Not used at all
Document 1 2 3
Roles for school committee in governing school capitation grant
Capitation grant guidelines hand book
School material procurement manual
Quotation forms
Local Purchasing Order (LPO)
Capitation cheque book
Capitation Payment Vouchers
Issue Vouchers
Imprest requisition forms
Imprest retirement forms
Government Receipt Book with LGAs logo
Monthly School capitation Bank statements
Cheque dispatch book
Bank reconciliations
Thank you for your cooperation
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Appendix 2: Interview Guide for DEO/DIA/CIS
The purpose of this interview is to explore the opinions of the District Education
Officer (DEO), District Internal Auditor (DIA) and the Chief Inspector of Schools
(CIS) on measures taken by the local government to improve school committees`
effectiveness in Urambo District.
Measures taken by Local Authorities/Government to improve school committee
effectiveness
1. How were the last three years capitation auditing/Inspection status in the
district?
Year No. of
schools in
the District
Schools
Inspected/Audited
Schools with
Effective
Capitation
Management
Schools with
Ineffective
Capitation
Management
2013
2012
2011
2. Are there any capitation grant fraud cases that you have experienced during
inspection, auditing and supervision?
3. If Yes in question 2, what measures were taken upon capitation miss users?
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4. How can you judge the effectiveness of school committees in the school
Inspected/Audited (Put a tick)
Hint
1=High 2=Average 3= Poor
Activity 1 2 3
Attending Committee Meetings
Planning skills
Participatory budgeting
Financial control
Transparency to parents
Parents’ contributions in toping up the grants
Rule of Law
Attaining Value for money
Financial Record keeping
Updated Stores Ledger
Correctness of quarterly PEDP reports to LGAs
Democracy in SC election
5. What measures within your duty and responsibility have you taken to improve
school committee effectiveness in last 3 years (2010-2012)?
(i) .……………………………………………………………………………...
(ii) ………………………………………………………………………………
(iii) ………………………………………………………………………………
(iv) ………………………………………………………………………………
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(v) ………………………………………………………………………………
6.In your opinion, has the school Committees helped in Managing school capitation?
YES/NO…………………………..
If YES, How?
If NO, Why?
6. In your opinion and from your experience, what measures do you think should
either be taken by the government or LGAs to make School Committee
effective?
Government Measures
…………………………………………………………………………………………
LGAs Measures
…………………………………………………………………………………………
8.Who monitor rules on capitation disbursement and spending?
9. Who monitor capitation grants in LGAs?
Thank you for your cooperation
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