Administration of Budget in Ghana Education Service: A Study of Selected Educational Institutions in the Volta Region of Ghana

ABSTRACT

Article 179 (1) of the 1992 Constitution enjoins the President to cause to be prepared and laid before Parliament at least one month before the end of the financial year, estimates of the revenues and expenditures of Government for the ensuing year. However, determined budget administration in educational institutions in Ghana, using educational institutions in the Volta Region. The study employed both the qualitative and the quantitative research approach.  The population of the study covers Educational Institutions within the Volta Region of Ghana.  Management team members in five (5) District Education Directorates and one public Senior High School (SHS) in each District, constituted the target population. Convenient sampling was used to select a sample of five (5) District Directorates and five (5) educational institutions within the selected district directorates. The main instrument used for the data collection was questionnaire. The data was then analyzed using inferential and descriptive survey study and the results presented in tables for easy interpretation. The study found that Ghana Education Service (GES) has a budget policy or guidelines which the District Offices and SHS follow in preparing their budget. All the District Offices and SHS selected prepare a 12-month budget and implement budgets they have prepared. Also, the main budgeting models used by GES is Program-Based Budget (PBB). There was however, strict compliance in areas like the establishment of budget committees and the involvement of staff. Based on the findings and conclusions, the study recommends that the GES should ensure a proper monitoring and review at both the District Education Office and the SHS levels.

TABLE OF CONTENTS

DECLARATION   ii

ABSTRACT  iii

KEY WORDS  iv

ACKNOWLEDGEMENT  v

DEDICATION   vi

LIST OF TABLES  x

LIST OF FIGURES  xi

LIST OF ACRONYMS  xii

CHAPTER ONE:     INTRODUCTION   1

Background to the Study  1

Statement of the Problem   3

Purpose of the Study  4

Objectives of the Study  5

Research Question  5

Significance of the Study  5

Scope of the Study  6

Limitations of the Study  7

Definition of Terms  7

CHAPTER TWO:    LITERATURE REVIEW    10

Introduction  10

Theories Underpinning the Study  10

Concept and History of Budgets  15

Definition of Budget16

Perspectives of Budgets  18

Concept of Budget Transparency  20

Drawing up the School Budget22

Purposes of Budget Preparation  23

Coordination  23

Process of Budgeting within the Education Sector25

Types of Budgeting Commonly Used in the Education Sector26

Importance of Budgeting In Educational Institutions  29

Budget Planning and Implementation  31

Implementation of Budget Policies and Plans  32

Challenges of Budget Preparation and Implementation  36

Summary  44

CHAPTER THREE:     RESEARCH METHODS  45

Introduction  45

Study Design  45

Population of the Study  46

Sample and Sampling Procedure  46

Instrument for Data Collection  47

Validity of Instrument48

Methods of Data Analysis  48

CHAPTER FOUR:    RESULTS AND DISCUSSION   50

Introduction  50

Demographic Information of the Respondents  50

Budgeting Model62

 

 

CHAPTER FIVE:     SUMMARY, CONCLUSIONS AND  

RECOMMENDATIONS  66

Summary  66

Conclusions  68

Recommendations  69

REFERENCES  70

QUESTIONNAIRE   74