Financial governance and education quality in decentralised basic education systems: Evidence from Gomoa West District, Ghana

Abstract

This study examined the functionality of the financial governance system of basic education in the Gomoa West District of Ghana, with the aim of identifying evidence-based strategies for improving the quality of education. The study employed a qualitative research design grounded in a constructivist ontology and an interpretivist epistemology, guided by the effectiveness and efficiency theories. The target population comprised head teachers of public junior high schools and district education officers of the Gomoa West District Education Directorate. Three district education officers and nine head teachers were selected using expert purposive sampling. Data were collected through semi-structured interviews and supplemented by documentary analysis of the School Performance Improvement Plan (SPIP) and the Capitation Grant guidelines. Data were analyzed thematically. The results reveal that the district operates a formalized, policy-oriented financial governance system anchored in the SPIP, with well-developed structures for budgeting, stakeholder participation, and accountability. However, despite this structural progress, financial governance of basic schools in the district continues to be constrained by several challenges that impede the improvement of educational quality. These include inadequate, late, and irregular disbursement of the capitation grant; limited financial governance literacy among school leaders; and weak community involvement in accountability processes. Furthermore, the rigid implementation of financial regulations risks stifling local innovation in resource mobilization. It is recommended that the Ghana Education Service and District Education Directorate start intensive, sustained capacity-building programming for school leaders and district officers with an emphasis on flexible, context-sensitive budgeting within the SPIP structure. Furthermore, the Ghana Education Service (GES) in partnership with the Ministry of Education must institutionalize periodic mandatory training on financial management, resource mobilization, and compliance with financial accountability standards for all district education officers and head teachers.