Controlling the finances of primary schools

Abstract

The reforms to school administration in New 7.ealand gave more control of school finances to members of the community and school principals and staff. I used a qualitative approach to examine the problems of providing control over these resources. It was difficult for schools to provide control over finances (internal control). This was not only because the organisations concerned were small and were run by people without business training. In addition, school management is characterised by confrontation with the central funding authorities. This project was conducted to test new ideas in internal control as well as to examine school administration. I found that the 'culture of control' is not an effective means of control. However some features of running a school provide hope that control can be provided in alternative ways, based on new concepts of internal control.