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Question 1GES Mandate and Administration of Pre-Tertiary Education
Under the GES mandate, which body is responsible for the overall administration and regulation of pre-tertiary education in Ghana?
- The Conference of Heads of Assisted Secondary Schools
- The Ghana Education Service Correct answer.
- The National Teaching Council
- The National Schools Inspectorate Authority
Explanation
The Ghana Education Service is the agency under the Ministry of Education charged with implementing and administering pre-tertiary education policy across public basic and secondary schools. The other bodies have narrower statutory roles in teacher licensing, inspection, or association representation.
Question 2GES Mandate and Administration of Pre-Tertiary Education
The GES operates under the policy direction of which ministry?
- The Ministry of Public Sector Reform
- The Ministry of Education Correct answer.
- The Ministry of Local Government and Rural Development
- The Ministry of Employment and Labour Relations
Explanation
The Ghana Education Service is an agency under the Ministry of Education, which sets national education policy and provides overall sector direction. Other ministries do not hold this policy oversight over pre-tertiary schools.
Question 3GES Mandate and Administration of Pre-Tertiary Education
In the GES structure, which level of administration is directly responsible for supervising basic schools within a district?
- The Regional Directorate
- The National Headquarters
- The Circuit Supervisor's office acting alone
- The District Directorate Correct answer.
Explanation
The district directorate is the frontline administrative layer that supervises basic schools, deploys staff, and manages school-level implementation within the district. Regional and national levels provide coordination and policy oversight rather than direct day-to-day supervision of each school.
Question 4GES Mandate and Administration of Pre-Tertiary Education
Which document primarily guides the teaching and learning activities in Ghanaian basic schools?
- The school's internal examination timetable
- The approved national curriculum and its associated syllabus Correct answer.
- The district assembly's development plan
- The head teacher's personal lesson notes
Explanation
Instruction in public basic schools follows the approved national curriculum and syllabi issued under the education ministry and implemented by GES. School timetables, personal notes, and development plans support but do not define the official curriculum.
Question 5GES Mandate and Administration of Pre-Tertiary Education
Which body is statutorily mandated to license and register teachers in Ghana?
- The Ghana Education Service
- The Ghana National Association of Teachers
- The National Teaching Council Correct answer.
- The National Council for Tertiary Education
Explanation
The National Teaching Council is established by law to license, register, and regulate the teaching profession, including pre-tertiary teachers. GES employs and deploys teachers but does not itself grant professional licences.
Question 6GES Mandate and Administration of Pre-Tertiary Education
A head teacher discovers that a newly posted teacher has no valid teaching licence. What is the most appropriate administrative action?
- Assign the teacher only to non-examination classes
- Report the situation to the district directorate for appropriate action Correct answer.
- Ask the teacher to pay for a licence through the school
- Allow the teacher to teach while quietly processing a licence
Explanation
Unlicensed teaching is a regulatory breach, so the head teacher should escalate the matter to the district directorate, which coordinates with the licensing authority. Schools cannot regularise licensing informally or collect fees for it.
Question 7GES Mandate and Administration of Pre-Tertiary Education
Which of the following best describes the GES role in teacher deployment?
- Accrediting teacher training institutions
- Setting the national minimum wage for teachers
- Posting teachers to schools in line with established staffing norms Correct answer.
- Negotiating teachers' collective bargaining agreements
Explanation
GES manages the posting, transfer, and deployment of teachers to public pre-tertiary schools according to staffing norms and needs. Wage negotiation, accreditation, and salary setting sit with other bodies.
Question 8GES Mandate and Administration of Pre-Tertiary Education
The main purpose of school inspection under the pre-tertiary framework is to:
- Decide which pupils progress to the next class
- Discipline teachers for misconduct
- Rank schools for public awards
- Assess and support improvement in teaching and learning quality Correct answer.
Explanation
Inspection focuses on evaluating quality and compliance and on supporting school improvement. It is not primarily a ranking, disciplinary, or pupil progression mechanism.
Question 9GES Mandate and Administration of Pre-Tertiary Education
Which authority is responsible for inspecting pre-tertiary schools in Ghana?
- The National Schools Inspectorate Authority Correct answer.
- The Ghana Education Service headquarters
- The National Teaching Council
- The district assembly
Explanation
The National Schools Inspectorate Authority is the statutory body charged with inspecting and evaluating pre-tertiary schools against established standards. GES and district assemblies support school administration but do not hold this inspection mandate.
Question 10GES Mandate and Administration of Pre-Tertiary Education
A district director wants to improve accountability for school-level performance. Which practice best aligns with GES administrative expectations?
- Waiting for annual national results before any district review
- Requiring head teachers to submit regular school performance and enrolment reports Correct answer.
- Delegating all monitoring to parents
- Suspending reporting until new guidelines are issued
Explanation
Regular reporting by head teachers supports monitoring, planning, and accountability within the district. Delaying reviews or shifting monitoring entirely to parents undermines the administrative chain.
Question 11GES Mandate and Administration of Pre-Tertiary Education
Which of the following is a core function of the GES at the national level?
- Formulating and coordinating the implementation of pre-tertiary education policies Correct answer.
- Registering businesses in the education sector
- Collecting property rates for district assemblies
- Approving building permits for private homes
Explanation
National-level GES work centres on policy formulation, coordination, standards, and oversight of pre-tertiary education. The other options belong to different regulatory or local government functions.
Question 12GES Mandate and Administration of Pre-Tertiary Education
In the context of school administration, what does 'school-based assessment' primarily require of teachers?
- Only end-of-term written examinations
- Assessment limited to final-year pupils
- Continuous assessment of learners using varied classroom activities and records Correct answer.
- Assessment conducted exclusively by external examiners
Explanation
School-based assessment requires teachers to assess learners continuously through varied activities and to keep records that inform teaching and reporting. It is not limited to terminal examinations or external examiners.
Question 13GES Mandate and Administration of Pre-Tertiary Education
A head teacher is reviewing a teacher's assessment records and finds no evidence of continuous assessment. What is the most appropriate response?
- Ignore it because terminal results are sufficient
- Transfer the teacher to another school
- Provide guidance and require the teacher to maintain proper assessment records Correct answer.
- Report the teacher immediately for dismissal
Explanation
Assessment record-keeping is a professional expectation, so the head teacher should first guide the teacher and enforce compliance. Immediate dismissal or transfer would be disproportionate and bypass proper procedure.
Question 14GES Mandate and Administration of Pre-Tertiary Education
Which of the following best describes the relationship between the Ministry of Education and the Ghana Education Service?
- The ministry sets policy while the GES implements and administers it Correct answer.
- The GES sets policy while the ministry implements it
- They are independent bodies with no reporting relationship
- The GES reports to the National Teaching Council
Explanation
The Ministry of Education provides policy direction and oversight, while GES implements and administers pre-tertiary education on the ground. The relationship is hierarchical, not independent or reversed.
Question 15GES Mandate and Administration of Pre-Tertiary Education
Which of the following is a legitimate responsibility of a school management committee or board of governors in a public basic school?
- Setting national teacher salary scales
- Approving national curriculum content
- Supporting school governance and community participation Correct answer.
- Licensing teachers for the school
Explanation
School management committees and boards support governance, community participation, and oversight at the school level. National curriculum, salary scales, and licensing are decided at higher levels.
Question 16GES Mandate and Administration of Pre-Tertiary Education
Under the GES mandate, which of the following is the primary purpose of collecting and maintaining school enrolment data?
- To determine pupils' final grades
- To rank teachers for promotion
- To select schools for closure
- To inform planning, resource allocation, and policy decisions Correct answer.
Explanation
Enrolment data feeds planning, resource distribution, and policy formulation across the system. It is not a grading, promotion-ranking, or closure-selection tool.
Question 17GES Mandate and Administration of Pre-Tertiary Education
A district experiences a sudden increase in basic school enrolment. Which administrative response best reflects sound GES practice?
- Redirect all pupils to private schools
- Immediately cap enrolment without review
- Assess staffing and infrastructure needs and report for resource planning Correct answer.
- Ignore the increase until the next national census
Explanation
Sound practice is to assess the implications for staffing, classrooms, and materials and to report upward so resources can be planned. Ignoring or abruptly capping enrolment without review harms access and planning.
Question 18GES Mandate and Administration of Pre-Tertiary Education
Which of the following statements about the GES mandate over private pre-tertiary schools is most accurate?
- GES has no interest in private schools whatsoever
- GES directly owns and funds all private schools
- Private schools operate entirely outside any regulatory framework
- GES exercises regulatory oversight including registration and standards compliance Correct answer.
Explanation
Private pre-tertiary schools operate within a regulatory framework that includes registration and compliance with set standards, overseen through the education authorities. GES does not own or fund them, and they are not wholly unregulated.
Question 19GES Mandate and Administration of Pre-Tertiary Education
What is the main administrative purpose of the school timetable in a GES basic school?
- To replace the national curriculum
- To allocate instructional time across subjects and classes Correct answer.
- To record teachers' salaries
- To list pupils' home addresses
Explanation
The timetable organises how instructional time is distributed across subjects, classes, and teachers. It supports curriculum delivery but does not replace the curriculum or handle payroll or pupil records.
Question 20GES Mandate and Administration of Pre-Tertiary Education
A teacher repeatedly absents herself without approval. Which sequence best reflects proper administrative handling by the head teacher?
- Document the absences, counsel the teacher, and escalate through established procedures Correct answer.
- Deduct the teacher's salary personally without authority
- Ignore the absences to avoid conflict
- Immediate dismissal without documentation
Explanation
Proper handling requires documented records, counselling, and escalation through the established disciplinary procedures. Heads cannot unilaterally dismiss staff or impose salary deductions outside authorised processes.
Question 21GES Mandate and Administration of Pre-Tertiary Education
Which of the following best explains why GES emphasises decentralisation in school administration?
- To remove the role of the Ministry of Education
- To transfer schools to private ownership
- To bring decision-making closer to districts and schools for responsiveness Correct answer.
- To concentrate all decisions at national headquarters
Explanation
Decentralisation moves administrative decisions closer to districts and schools so that responses are timely and context-appropriate. It does not concentrate power nationally, privatise schools, or eliminate ministry oversight.
Question 22GES Mandate and Administration of Pre-Tertiary Education
Which of the following is the most appropriate way for a district directorate to handle a school that consistently underperforms?
- Withdraw all funding from the school
- Conduct a diagnostic review and provide targeted support and monitoring Correct answer.
- Publicly blame the head teacher without evidence
- Close the school immediately
Explanation
Diagnostic review followed by targeted support and monitoring addresses the causes of underperformance. Immediate closure, public blame, or funding withdrawal are disproportionate and do not build capacity.
Question 23GES Mandate and Administration of Pre-Tertiary Education
What is the role of the circuit supervisor within the district education structure?
- Managing national examinations
- Approving national curriculum changes
- Setting teacher salaries
- Monitoring and supporting schools in an assigned circuit Correct answer.
Explanation
Circuit supervisors monitor and support a cluster of schools within a circuit, reporting to the district directorate. They do not manage national examinations, set salaries, or approve curriculum changes.
Question 24GES Mandate and Administration of Pre-Tertiary Education
Which of the following best describes how GES supports equitable access to basic education?
- Implementing policies such as free compulsory basic education and targeted interventions Correct answer.
- Charging higher fees in rural schools
- Restricting enrolment to urban schools
- Limiting school construction to district capitals
Explanation
Equitable access is promoted through policies like free compulsory basic education and interventions targeting disadvantaged areas. Restricting enrolment, raising rural fees, or limiting construction would deepen inequity.
Question 25GES Mandate and Administration of Pre-Tertiary Education
A head teacher wants to introduce an after-school remedial programme. Which consideration is most consistent with GES administrative expectations?
- Charge pupils compulsory fees without authorisation
- Exclude pupils who are struggling academically
- Seek approval through proper channels and inform parents Correct answer.
- Proceed without informing parents or the district
Explanation
New school programmes should follow approval channels and keep parents informed. Unauthorised fees, exclusion of struggling pupils, or bypassing the district would breach administrative norms.
Question 26GES Mandate and Administration of Pre-Tertiary Education
Under the GES mandate, which body has overall political and policy responsibility for pre-tertiary education in Ghana, with GES acting as the implementing agency?
- The Conference of Heads of Assisted Secondary Schools
- The Ministry of Education Correct answer.
- The National Teaching Council
- The Ghana Education Service Council
Explanation
The Ministry of Education sets policy and provides political oversight for the education sector, while the Ghana Education Service is the agency that implements pre-tertiary policy and manages schools on the Ministry's behalf. The distinction matters because GES staff implement directives rather than originate national policy.
Question 27GES Mandate and Administration of Pre-Tertiary Education
A newly appointed district director is told that GES operates a decentralised administrative structure. Which arrangement best illustrates that structure in practice?
- School management committees report directly to Parliament on school matters
- National headquarters directly manages every basic school's daily operations
- Circuit supervisors set national curriculum content for all schools
- Regional and district directorates exercise delegated authority over schools in their areas Correct answer.
Explanation
Decentralisation under GES means authority is delegated from headquarters to regional and district directorates, which then supervise schools locally. This allows decisions on supervision, deployment and monitoring to be taken closer to the school.
Question 28GES Mandate and Administration of Pre-Tertiary Education
Which document primarily governs the conditions of service, discipline and conduct of teachers employed by GES?
- The district assembly's standing orders
- The Ghana Education Service conditions of service and related regulations Correct answer.
- The Public Procurement Act
- The school's own code drafted by the head teacher
Explanation
GES staff are governed by the Service's conditions of service and applicable regulations, which set out appointment, discipline, leave and conduct rules. A head teacher cannot substitute a locally drafted code for these provisions.
Question 29GES Mandate and Administration of Pre-Tertiary Education
A district directorate is preparing its annual education sector report. Which set of indicators most directly reflects the GES mandate on access and participation in basic education?
- Number of staff cars assigned to circuit offices
- Frequency of PTA executive meetings
- Enrolment, gender parity and completion rates Correct answer.
- Volume of stationery purchased by schools
Explanation
Access and participation are measured through enrolment, gender parity and completion indicators, which show whether children are entering and staying in school. Administrative inputs such as vehicles or stationery do not measure participation.
Question 30GES Mandate and Administration of Pre-Tertiary Education
What is the primary administrative purpose of the annual school census conducted under GES?
- To replace terminal examinations with continuous assessment
- To determine which private schools should be closed
- To rank teachers for promotion based on seniority
- To provide reliable data for planning, resource allocation and monitoring of schools Correct answer.
Explanation
The school census gathers enrolment, staffing and infrastructure data that feed national planning, budgeting and monitoring. It is a statistical exercise, not a promotion or enforcement tool.
Question 31GES Mandate and Administration of Pre-Tertiary Education
Which of the following is the correct hierarchical line of supervision for a basic school within the GES structure?
- School to district assembly to National Teaching Council to national headquarters
- School to regional directorate to circuit supervisor to national headquarters
- School to circuit supervisor to district directorate to regional directorate to national headquarters Correct answer.
- School to national headquarters to district directorate to regional directorate
Explanation
Supervision flows from the school through the circuit supervisor to the district directorate, then the regional directorate and finally national headquarters. Each level reports upward and receives direction downward.
Question 32GES Mandate and Administration of Pre-Tertiary Education
A head teacher must submit a termly report on school activities. Which content best matches the reporting expectations of GES administration?
- A list of parents who have not paid levies
- Enrolment, attendance, staffing, infrastructure needs and learner performance summary Correct answer.
- Personal opinions about which teachers should be transferred
- Copies of all textbooks used in the school
Explanation
Termly reports are meant to give district directorates a factual picture of enrolment, attendance, staffing, infrastructure and learner outcomes so that support can be targeted. Personal commentary on transfers or unpaid levies falls outside the reporting purpose.
Question 33GES Mandate and Administration of Pre-Tertiary Education
Which of the following best describes the GES position on the use of school funds generated internally, such as PTA contributions?
- They must be transferred entirely to national headquarters
- They may be spent at the head teacher's discretion without records
- They must be properly accounted for through established financial procedures and records Correct answer.
- They are prohibited in all public basic schools
Explanation
Internally generated funds are subject to proper bookkeeping, receipts and accountability through school and district financial procedures. The head teacher is accountable for how such funds are collected and used.
Question 34GES Mandate and Administration of Pre-Tertiary Education
A district director notices that several schools in the district are not implementing the approved curriculum. Which action is most consistent with the GES administrative mandate?
- Instruct circuit supervisors to monitor curriculum implementation and provide targeted support to the schools Correct answer.
- Refer the matter to the school management committees and take no further action
- Suspend all teachers in the affected schools immediately
- Allow each school to design its own curriculum
Explanation
Curriculum implementation is monitored through circuit supervision, and the district directorate responds by providing support and follow-up rather than abandoning oversight. Immediate mass suspension would not be a proportionate administrative response.
Question 35GES Mandate and Administration of Pre-Tertiary Education
A parent complains that a public basic school has charged unauthorised fees. What is the most appropriate first administrative step for the head teacher?
- Ignore the complaint because fees are a district matter
- Ask the parent to withdraw the complaint
- Verify the claim against approved fee schedules and report findings through the district directorate Correct answer.
- Immediately dismiss the teacher who collected the money
Explanation
The head teacher should establish the facts by comparing charges with approved fee schedules and then escalate through the district directorate. Disciplinary action follows only after investigation and according to due process.
Question 36GES Mandate and Administration of Pre-Tertiary Education
Which of the following best explains why GES requires schools to maintain admission and attendance registers?
- To rank schools in a national league table
- To give teachers extra clerical work
- To create a legal record supporting enrolment verification, attendance monitoring and planning Correct answer.
- To replace the need for the school census
Explanation
Admission and attendance registers provide an auditable record that supports verification of enrolment, tracking of attendance and planning. They complement, rather than replace, the school census.
Question 37GES Mandate and Administration of Pre-Tertiary Education
A district has more teachers than classrooms in some circuits and shortages in others. Which administrative action best reflects sound GES deployment practice?
- Conduct a staffing audit and redeploy teachers to balance supply against enrolment Correct answer.
- Recruit untrained personnel to fill every gap
- Leave teachers where they are to avoid disruption
- Close the schools with shortages
Explanation
Sound deployment begins with a staffing audit that matches teacher numbers to enrolment and classroom capacity, followed by redeployment and targeted recruitment. Leaving imbalances unaddressed perpetuates inequity across schools.
Question 38GES Mandate and Administration of Pre-Tertiary Education
Which statement best describes the role of the school management committee in a public basic school under GES administration?
- It supports school governance, advises on development and promotes community participation Correct answer.
- It sets the national curriculum
- It appoints and dismisses teachers
- It audits the accounts of the district directorate
Explanation
School management committees support governance at school level, advise on development plans and foster community participation. They do not appoint teachers, set curriculum or audit district accounts.
Question 39GES Mandate and Administration of Pre-Tertiary Education
A head teacher is planning the distribution of textbooks received from the district. Which practice best aligns with GES administrative expectations?
- Sell surplus books to raise funds for the school
- Keep all textbooks in the head teacher's office for safekeeping
- Distribute books without any record to save time
- Record receipts, issue books to classes against a register and monitor returns Correct answer.
Explanation
Textbook management requires documented receipt, issue against a register and monitoring of returns so that stock is accounted for and available to learners. Unrecorded distribution creates loss and prevents audit.
Question 40GES Mandate and Administration of Pre-Tertiary Education
A district directorate wants to strengthen school improvement planning. Which approach is most consistent with GES administrative practice?
- Require each school to prepare a plan based on self-assessment, with district review and support Correct answer.
- Abandon planning because resources are limited
- Base plans solely on the head teacher's personal goals
- Have the district write plans without school input
Explanation
School improvement planning works best when schools conduct self-assessment, draft plans and receive district review and support. This links local priorities to district resources and monitoring.
Question 41GES Mandate and Administration of Pre-Tertiary Education
Which of the following best describes how GES handles postings of newly trained teachers from colleges of education?
- Postings are decided solely by the PTA of each school
- Postings are managed through established deployment procedures that match teachers to vacancies Correct answer.
- New teachers are posted only to private schools
- Teachers choose any school in the country without reference to vacancies
Explanation
Newly trained teachers are deployed through established procedures that consider vacancies, staffing norms and district needs. Individual preference may be considered but does not override the deployment system.
Question 42GES Mandate and Administration of Pre-Tertiary Education
A circuit supervisor observes that a school's store records do not match physical stock. What is the most appropriate supervisory response?
- Ignore the discrepancy because stock is a clerical matter
- Note the discrepancy, require a stock verification and recommend corrective measures through the district Correct answer.
- Report the head teacher to the police immediately
- Order the immediate closure of the school
Explanation
The supervisor should document the discrepancy, require verification of stock and recommend corrective action through the district directorate. This follows the supervisory and accountability chain rather than bypassing it.
Question 43GES Mandate and Administration of Pre-Tertiary Education
Which of the following best explains the purpose of performance appraisal for teachers under GES?
- To provide grounds for automatic dismissal of all low scorers
- To replace supervision by circuit officers
- To determine the school's examination ranking
- To identify development needs and support improvement in teaching quality Correct answer.
Explanation
Performance appraisal is a developmental tool that identifies strengths and training needs and supports improved teaching. It is not an automatic dismissal mechanism and does not replace supervisory visits.
Question 44GES Mandate and Administration of Pre-Tertiary Education
A district directorate is reviewing a school's request to hold a fundraising event. Which consideration is most consistent with GES administrative requirements?
- The school may raise funds without informing the district
- Approval should follow established procedures, with records of proceeds and their intended use Correct answer.
- Proceeds should be kept by the organiser as a reward
- Fundraising is prohibited in all public schools
Explanation
Fundraising in schools should follow established approval procedures and be properly recorded, with proceeds applied to stated school purposes. Transparency protects both the school and the contributors.
Question 45GES Mandate and Administration of Pre-Tertiary Education
Which of the following is the most appropriate way for a head teacher to handle a teacher who is consistently late for class?
- Document the pattern, counsel the teacher and escalate through established disciplinary procedures if it continues Correct answer.
- Deduct the teacher's salary without any process
- Transfer the teacher without informing the district
- Publicly humiliate the teacher during assembly
Explanation
Administrative handling of persistent lateness starts with documentation and counselling, followed by formal procedures if the behaviour continues. This protects both accountability and the teacher's right to fair process.
Question 46GES Mandate and Administration of Pre-Tertiary Education
A district's schools serve many learners who are far from school. Which administrative measure best supports the GES commitment to equitable access?
- Ignore distance because enrolment is already recorded
- Plan additional facilities or complementary basic education arrangements in underserved areas Correct answer.
- Require all learners to relocate to urban centres
- Reduce the number of teachers in remote schools
Explanation
Equity in access requires targeted measures such as additional facilities or complementary basic education in underserved areas. Ignoring distance or reducing staffing in remote schools worsens inequity.
Question 47GES Mandate and Administration of Pre-Tertiary Education
A district director is assessing why a school's learner performance has declined over two years. Which analytical approach best reflects GES administrative practice?
- Wait for national examination results alone
- Triangulate enrolment, attendance, staffing, supervision reports and assessment data before deciding action Correct answer.
- Assume the decline is caused by the community
- Attribute the decline to a single teacher without further inquiry
Explanation
Diagnosing performance decline requires triangulating several data sources, including enrolment, attendance, staffing, supervision and assessment records, before designing an intervention. Single-cause assumptions risk misdirected action.
Question 48GES Mandate and Administration of Pre-Tertiary Education
Two policies apply to a school: a national directive on instructional hours and a district practice that shortens the school day. How should the head teacher resolve the conflict?
- Apply the national directive and raise the conflict with the district for resolution Correct answer.
- Choose whichever is more convenient for staff
- Ignore both and set the school's own hours
- Follow the district practice because it is more local
Explanation
National directives take precedence over inconsistent local practices, but the head teacher should escalate the conflict so the district can align its practice. This respects both hierarchy and constructive problem-solving.
Question 49GES Mandate and Administration of Pre-Tertiary Education
A head teacher learns that a colleague is privately collecting money from candidates in exchange for promised examination grades. What is the most appropriate administrative action?
- Announce the practice to learners as an option
- Report the matter through official channels for investigation under examination and disciplinary rules Correct answer.
- Confront the colleague privately and drop the matter if the money is refunded
- Advise learners to pay and then report later
Explanation
Alleged examination malpractice must be reported through official channels so that it can be investigated under examination and disciplinary regulations. Private settlement would conceal misconduct and expose learners to exploitation.
Question 50GES Mandate and Administration of Pre-Tertiary Education
A district receives extra capitation funds mid-term. Which allocation decision best reflects GES administrative priorities?
- Spend the funds on office furniture for the district directorate
- Share the funds equally among staff as allowances
- Distribute funds according to approved school plans and identified needs, with records of expenditure Correct answer.
- Hold the funds without disbursement until the next year
Explanation
Capitation should be allocated according to approved school plans and identified needs, with expenditure properly recorded. Using such funds for staff allowances or district office furniture diverts them from their intended educational purpose.