BEAM rep final.pdf - Training and Research Support Centre

Table 14: BEAM guidelines and Rules
Type of Rules and
Are there any rules Is the list of Do you have a Does the Ministry
Systems: Are provided by the beneficiaries qualified
consult Schools
School
there checks and Ministry to govern how provided to the accounts
before budget
Balances in the unused money at the Ministry
clerk/bursar in finalisation?
system (external end of the year should beginning of the the school?
and internal audit) be spent?
year?
Yes No Yes No Yes No Yes No Yes No
Government 89.5% 5.3% 52.9% 41.2% 50.0% 50.0% 94.7% 5.3% 15.8% 84.2%
(n=19)
Council 78.7% 21.3% 22.4% 72.4% 67.2% 32.8% 29.5% 70.5% 5.0% 95.0%
(n=61)
Mission 83.3% 16.7% 8.3% 75.0% 66.7% 33.3% 41.7% 58.3% 8.3% 91.7%
(n=12)
Estate/Other 50.0% 50.0% 16.7% 83.3% 83.3% 16.7% 16.7% 83.3% 0% 100%
(n=6)
Total
(n=98)
79.6% 19.4% 25.8% 67.7% 64.0% 35.1% 42.9% 57.1% 7.2% 92.8%
Sharing expenditure reports with stakeholders reflects best practice in promoting the principles
of accountability. In this survey 41.5% of the schools that responded said that they did not share
any reports on the expenditure of BEAM funds. Those that did, did so whenever they held their
School Development Committee (SDC) meetings. There is therefore no effective monitoring of
the use of the funds if the financial expenditure reports are not shared with all stakeholders.
Table 15: Financial Accounting System
Type of
School
Government
(n=19)
Council
(n=61)
Mission
(n=12)
Estate/Other
(n=6)
Total
(n=98)
Is the BEAM
accounting
separate from
Are financial
statements for the
BEAM prepared in
Have you
attended any
financial
Have your school
been given
manuals setting
Are reports on
Expenditure on
BEAM shared or
other school accordance with management out the
distributed to
accounts or other recognised set of courses in the procedures and stakeholders?
development accounting standards? past 2 years? regulations for
funds?
accounting BEAM
funds received?
Yes No Yes No Yes No Yes No Yes No
5.6% 94.4% 83.3% 16.7% 68.4% 31.6% 47.4% 52.6% 42.1% 57.9%
8.2% 91.8% 67.2% 32.8% 70.5% 29.5% 34.4% 65.6% 7.7% 29.3%
0% 100% 91.7% 8.3% 83.3% 16.7% 33.3% 66.7% 36.4% 63.6%
0% 100% 50.0% 50.0% 66.7% 33.3% 0% 100% 33.7% 66.7%
6.2% 93.8% 72.2% 27.8% 71.4% 28.6% 34.7% 65.3% 58.5% 41.5%
3.3 Beneficiaries Views of BEAM Programme
While BEAM assistance was not essentially tied to the academic performance of the
beneficiaries but on need, there were some instances where continued BEAM assistance was
tied to academic performance of the beneficiary. This observation was corroborated by some of
the beneficiaries themselves, where about 1.6% of them attested to the use of academic
performance as an indicator for continued BEAM support. In most cases though, once on
BEAM, beneficiaries were guaranteed continued support, unless they transferred to another
school. Once a beneficiary transferred to another school, BEAM support was terminated
immediately for that student and given to the next deserving pupil from the school.
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