The dynamics and intricacy of budgeting in secondary schools in Lesotho: Case studies of three high schools

Abstract

This paper reports on the qualitative study that used in-depth interviews and document reviews on financial management practices in their schools. The participants were school principals of the case study schools. The findings of the study highlighted problems regarding the implementation of the policy – despite the Manual for Principals of Secondary Schools on financial planning and organisation, there are still problems regarding the collection and recording of school fees, budgeting, as well as a lack of administrative support. Findings further suggest that during the process of budgeting, power relations surface where principals play a dominant role in decision making regarding both departmental budgets and the school's main budget. Findings also suggest that lack of policies on the use of fees affects issues of budgeting in these schools. Moreover, most school principals are not provided with sufficient capacity building on financial matters, which cripples them in performing the budgetary tasks. The implications of the study are that there should be adequate capacity building of the principals in regards to budgeting and systems should be put in place regarding policies on how the school fees are to be used.