I85PREP
⌘ K
Ghana GES Principal Superintendent Promotion - independent educational foundations study materials
Ghana GES Principal Superintendent Promotion - independent educational foundations study resources

Ghana GES Principal Superintendent Promotion - independent educational foundations practice questions

One question at a time. Build your Ghana GES Principal Superintendent Promotion - independent educational foundations understanding.

First 50 of 190 questions. Each one lists the choices, the correct answer, and an explanation. The checker at the top of this page saves progress in this browser when it is available.

Continue in the practice tool above to load more questions, 50 at a time.

Question 1Curriculum, instructional design and meaningful learning

In writing a lesson plan, what does the acronym RPK stand for in the Ghanaian context?

  1. Reviewing Primary Knowledge
  2. Relevant Previous Knowledge Correct answer.
  3. Research in Pedagogical Knowledge
  4. Real-world Practical Knowledge

Explanation

RPK stands for Relevant Previous Knowledge. It refers to the pre-existing knowledge, skills, or experiences that students already possess which relate to the new lesson, serving as a building block for new learning.

Question 2Curriculum, instructional design and meaningful learning

In the cognitive domain of Bloom's Taxonomy, what is the lowest level of learning?

  1. Application
  2. Analysis
  3. Remembering (Knowledge) Correct answer.
  4. Comprehension (Understanding)

Explanation

Remembering (or Knowledge) is the lowest level of cognitive learning in Bloom's Taxonomy. It involves retrieving, recognizing, and recalling relevant facts, terms, or basic concepts from memory.

Question 3Curriculum, instructional design and meaningful learning

In a multiple-choice question, what is the term for the introductory question or statement?

  1. Distractor
  2. Stem Correct answer.
  3. Alternative
  4. Key

Explanation

The 'stem' is the introductory part of a multiple-choice item that presents the problem, question, or statement to be completed. The options consist of the correct key and the incorrect distractors.

Question 4Curriculum, instructional design and meaningful learning

What is the term for the degree to which a test measures what it actually claims to measure?

  1. Reliability
  2. Validity Correct answer.
  3. Usability
  4. Objectivity

Explanation

Validity refers to the accuracy of a test. It is the extent to which a test measuring tool actually measures the specific construct, knowledge, or skill it was designed to evaluate.

Question 5Curriculum, instructional design and meaningful learning

What is the primary function of a Table of Specifications (also known as a Test Blueprint) in test construction?

  1. To record and display students' final marks in a table format
  2. To ensure a test is aligned with the curriculum and covers different cognitive levels (remembering, applying, analyzing) Correct answer.
  3. To plan the school timetable and lesson distribution for the term
  4. To calculate the class average and standard deviation

Explanation

A Table of Specifications (TOS) is a grid that helps teachers construct tests. It maps out the topics to be tested against the cognitive levels of Bloom's Taxonomy, ensuring content validity and balanced question distribution.

Question 6Curriculum, instructional design and meaningful learning

What does the term "Pedagogical Content Knowledge" (PCK) mean?

  1. Having a deep understanding of the subject matter only
  2. Understanding how to represent and formulate subject matter in a way that makes it comprehensible to learners Correct answer.
  3. Knowing general classroom discipline and management strategies
  4. Understanding how to prepare financial budgets and inventories

Explanation

Pedagogical Content Knowledge (PCK) is a concept introduced by Lee Shulman. It represents the intersection of content knowledge (what is taught) and pedagogical knowledge (how to teach), enabling teachers to make specific concepts understandable to students.

Question 7Curriculum, instructional design and meaningful learning

In the Standards-Based Curriculum introduced in Ghana, what are "content standards"?

  1. Lists of textbook publishers approved to supply materials
  2. Statements that indicate what learners should know, understand, and be able to do at each grade level Correct answer.
  3. Guidelines detailing the minimum size of school classrooms
  4. Disciplinary rules that teachers must enforce in the classroom

Explanation

In the Standards-Based Curriculum, content standards are clear statements of the knowledge, skills, and values that students are expected to acquire in a particular subject at a specific grade level.

Question 8Classroom relationships, participation and purposeful management

What is the primary purpose of the Parent-Teacher Association (PTA) in a Ghanaian public school?

  1. To determine the school curriculum and textbooks
  2. To provide support for school development and foster home-school cooperation Correct answer.
  3. To discipline teachers who violate the GES code of conduct
  4. To appoint and dismiss the headteacher of the school

Explanation

The Parent-Teacher Association (PTA) is a voluntary organization of parents and teachers. Its primary purpose is to promote cooperation between the home and the school, and to provide material and moral support for school development projects.

Question 9Classroom relationships, participation and purposeful management

What is the primary purpose of the school Log Book in a public school in Ghana?

  1. To record the daily attendance of students
  2. To record significant events, visits by school inspectors/SISOs, and major administrative decisions Correct answer.
  3. To keep track of termly school fees and donations
  4. To store teachers' weekly lesson notes and scheme of work

Explanation

The Log Book is a historical and administrative record kept by the headteacher. It is used to document significant events, official visits by directors or SISOs, school closures, accidents, and other key occurrences in the life of the school.

Question 10Classroom relationships, participation and purposeful management

Which school record is kept permanently to document every student admitted into the school and their background details?

  1. Class Attendance Register
  2. School Log Book
  3. Admission Register Correct answer.
  4. Report Card Register

Explanation

The Admission Register is a permanent record of the school. It contains critical information about every student, including their admission number, date of admission, date of birth, name of parents, and details of schools previously attended.

Question 11Classroom relationships, participation and purposeful management

What is the first administrative step a teacher should take when a student is continuously absent for three consecutive days without any explanation?

  1. Strike the student's name off the register
  2. Inform the headteacher and attempt to contact the parent or guardian Correct answer.
  3. Issue a formal suspension letter to the student's home
  4. Report the case of neglect directly to the local police

Explanation

When a student is absent for three consecutive days without explanation, the class teacher should investigate by notifying the headteacher and reaching out to the parents or guardians to determine the cause (e.g., sickness or family emergency).

Question 12Classroom relationships, participation and purposeful management

What is the first step in resolving an interpersonal dispute between two teachers in a school?

  1. Report the dispute immediately to the District Director of Education
  2. Invite both teachers for an amicable, private discussion to understand the issue Correct answer.
  3. Recommend the immediate transfer of one of the teachers to another school
  4. Suspend both teachers from their teaching duties

Explanation

The head of a school should handle minor conflicts internally in the first instance. Inviting both parties for a private, professional discussion helps to de-escalate the conflict and resolve it collaboratively before it impacts school harmony.

Question 13Classroom relationships, participation and purposeful management

Which classroom seating arrangement is best suited for small-group discussions and collaborative learning activities?

  1. Traditional rows facing the front
  2. Horseshoe (U-shape) or clusters Correct answer.
  3. Individual testing booths facing the wall
  4. Circular perimeter layout leaving the center empty

Explanation

U-shape (horseshoe) or clustered seating arrangements allow students to face each other, facilitate communication, work in teams, and enable the teacher to move freely between groups to guide activities.

Question 14Classroom relationships, participation and purposeful management

In school asset management, which book is used to record all incoming and outgoing school equipment and consumable materials?

  1. The school Log Book
  2. The Stock Ledger (Inventory Book) Correct answer.
  3. The Cash Book
  4. The Visitor's Book

Explanation

The Stock Ledger (or Inventory Book) is used to track the school's assets. It records all materials received, distributed, and currently in stock, helping to prevent loss, theft, and mismanagement of school resources.

Question 15Classroom relationships, participation and purposeful management

What is the name of the official document where a teacher compiles all marks obtained by students in class tests, projects, and assignments during the term?

  1. Cumulative Record Card
  2. Report Card
  3. SBA Register (Continuous Assessment Sheet) Correct answer.
  4. Attendance Register

Explanation

The School-Based Assessment (SBA) Register or Continuous Assessment Sheet is where the teacher records the scores of all classroom assessment tasks, homework, and projects. These scores are compiled to form the continuous assessment component of the student's termly grade.

Question 16Classroom relationships, participation and purposeful management

Which record-keeping book is signed by staff daily to track punctuality and attendance in a school?

  1. The School Log Book
  2. The Time Book (Attendance Register for Staff) Correct answer.
  3. The Inventory Register
  4. The Lesson Note Vetting Book

Explanation

The Staff Time Book is a record-keeping book where all teachers and staff members sign their names and write their arrival and departure times daily. It is monitored by the headteacher to track punctuality and curb absenteeism.

Question 17Classroom relationships, participation and purposeful management

How can a teacher ensure students respect and follow classroom rules?

  1. Apply severe physical punishments for every minor infraction
  2. Formulate the rules collaboratively with the students at the start of the term Correct answer.
  3. Write a long list of complex rules and post them without discussion
  4. Leave the classroom rules to the headteacher to explain

Explanation

Collaboratively developing classroom rules with students gives them ownership and increases their commitment to following them. It fosters a respectful, democratic classroom environment where rules are understood, not just enforced.

Question 18Classroom relationships, participation and purposeful management

What is the term for the actual time students spend actively engaged in learning activities under the guidance of the teacher?

  1. Allocated time
  2. Engaged time (Time on task) Correct answer.
  3. Transition time
  4. Scheduled time

Explanation

Engaged time, also known as 'time on task,' is the portion of instructional time during which students are actively paying attention, working on tasks, and participating in learning activities. High time on task correlates with better student performance.

Question 19Classroom relationships, participation and purposeful management

What is the primary role of the school guidance and counselling coordinator?

  1. To punish difficult students who disrupt lessons
  2. To support students' academic, career, social, and personal development through counselling and mentorship Correct answer.
  3. To manage the school's financial records and collect fees
  4. To substitute for absent teachers on a daily basis

Explanation

The guidance coordinator's role is to provide developmental, preventive, and corrective support to students. They counsel students on study habits, career choices, social relations, and handle referrals for students facing emotional or behavioral challenges.

Question 20Classroom relationships, participation and purposeful management

What is the term for a fixed sum of money advanced to a school officer (such as an assistant head or department head) for making minor, day-to-day cash payments?

  1. Virement
  2. Petty Cash (Imprest) Correct answer.
  3. Contingency Fund
  4. Consolidated Fund

Explanation

Petty Cash (or Imprest) is an accounting system used to pay for minor expenditures (like chalk, minor repairs, or postage) that are too small to justify drawing a check. It is replenished periodically upon submission of valid receipts.

Question 21Classroom relationships, participation and purposeful management

What is the primary difference between a student's Report Card and their Cumulative Record Card in the Ghanaian education system?

  1. The Report Card is public information, whereas the Cumulative Record Card is strictly private.
  2. The Report Card shows termly academic scores, whereas the Cumulative Record Card tracks scholastic, social, health, and developmental history over several years. Correct answer.
  3. The Cumulative Record Card is managed by the parents, whereas the Report Card is managed by the headteacher.
  4. The Cumulative Record Card is only used in senior high schools, while the Report Card is used in basic schools.

Explanation

A Report Card is a termly summary of academic performance sent home to parents. The Cumulative Record Card is a comprehensive, confidential document that follows the child through school, capturing academic progress, health data, behavior, interests, and family background.

Question 22Professional ethics, student welfare and role boundaries

What is the primary distinction between administrative ethics and professional ethics for a school leader?

  1. Administrative ethics concern compliance with regulations and fair use of authority, while Professional ethics relate to pedagogical duties and teacher-student relationships. Correct answer.
  2. Administrative ethics apply to district directors, while Professional ethics apply only to classroom teachers.
  3. Administrative ethics are optional guidelines, while Professional ethics are legally binding.
  4. Administrative ethics deal with financial audits, while Professional ethics deal only with class attendance.

Explanation

Administrative ethics guide the fair use of power, resource allocation, and regulatory compliance. Professional ethics (e.g., NTS) govern teaching practice, student relationships, and pedagogical standards.

Question 23Professional ethics, student welfare and role boundaries

A school head receives information suggesting that a school accountant may have misappropriated fees. What is the head's immediate ethical and administrative responsibility?

  1. Report the matter to the Board of Governors/SMC and the District Director, and secure all financial records for investigation. Correct answer.
  2. Confront the accountant and ask them to return the money quietly.
  3. Ignore the rumor until formal audit reports are released.
  4. Suspend the accountant immediately without reporting the case.

Explanation

If misconduct is suspected, the head must secure financial records to prevent tampering and report the case to the governing board and District Director. They lack the authority to handle it informally.

Question 24Professional ethics, student welfare and role boundaries

What is the primary role of a « Conseiller d'Orientation » (COSP / Centre d'Information et d'Orientation - CIO) in secondary schools?

  1. To administer psychotechnical interest assessments, provide career guidance, and assist students in choosing academic tracks aligned with their abilities and aspirations Correct answer.
  2. To assign disciplinary detention to late students
  3. To sell textbooks and stationery supplies to students for cash
  4. To inspect the structural foundation of school building roofs

Explanation

Guidance counselors (*Conseillers d'Orientation Scolaire et Professionnelle - COSP*), operating through the school and regional CIO under the DOB, specialize in vocational testing, academic pathway guidance, and supporting student career decision-making.

Question 25Professional ethics, student welfare and role boundaries

How should an Éducateur handle a reported case of peer bullying or cyber-harassment involving secondary school students?

  1. Listen attentively to the victim in a safe environment, document all evidence (messages, statements), notify administration, engage parents of all parties, and implement restorative/disciplinary measures Correct answer.
  2. Tell the victim that cyber-bullying is funny and should be ignored completely
  3. Forward the humiliating messages to the entire student body on WhatsApp
  4. Encourage the victim to physically attack the bullies after school

Explanation

Cyber-harassment and bullying require immediate, structured intervention: ensuring immediate victim safety, collecting and preserving digital evidence, notifying school leaders, involving families, and activating disciplinary and mediation protocols.

Question 26Professional ethics, student welfare and role boundaries

What is the primary role of the « Conseil d'Orientation » at the end of the 3e and 2nde classes in Ivorian secondary schools?

  1. To analyze student trimester marks in key subject clusters, evaluate aptitudes and interests, and propose academic streaming (2nde A / 2nde C / 1ère A / 1ère C / 1ère D) Correct answer.
  2. To assign criminal penalties to low-performing students
  3. To determine national banking interest rates
  4. To organize commercial trade missions to Europe

Explanation

The *Conseil d'Orientation*, composed of the Principal, Censeur, Éducateurs, Teachers, and Guidance Counselors (COSP), evaluates student academic profiles in specific subject groups to recommend appropriate literary, scientific, or technical streams.

Question 27Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in organizing « les activités socioculturelles et sportives » (clubs, OISSU school sports) in a secondary school?

  1. Encouraging healthy civic engagement, team spirit, physical fitness, cultural talent expression, and positive school climate outside instructional hours Correct answer.
  2. Forbidding students from ever participating in arts or athletics
  3. Selling sports trophies on the black market
  4. Canceling all academic classes to replace them with commercial sports tournaments

Explanation

Extracurricular sociocultural and athletic activities (OISSU competitions, drama clubs, cultural days) are vital educational tools managed by educators to channel adolescent energy, foster teamwork, prevent delinquency, and enrich school life.

Question 28Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in supporting « le club environnement / reboisement » in a secondary school?

  1. Guiding students in environmental awareness, tree planting, courtyard greening, waste recycling, and understanding climate change challenges Correct answer.
  2. Cutting down all trees on campus to make asphalt parking lots
  3. Dumping plastic waste into nearby rivers
  4. Prohibiting students from learning about natural ecosystems

Explanation

Environmental clubs cultivate ecological responsibility: educators lead tree-planting drives (*opérations un élève, un arbre*), teach waste segregation, and green school courtyards to combat environmental degradation.

Question 29Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur during the « fête de fin d'année et remise des prix d'excellence » (end-of-year excellence awards ceremony)?

  1. Coordinating student logistics, preparing certificates and awards, supervising decorum and safety, and celebrating student academic, civic, and athletic achievements with the community Correct answer.
  2. Canceling the ceremony and keeping all student prize books for personal use
  3. Publicly humiliating students who did not win prizes
  4. Forbidding parents and local community leaders from attending

Explanation

The annual excellence awards day (*journée de l'excellence*) celebrates hard work, merit, and civic achievement. Éducateurs organize logistics, award distributions, and community participation, strengthening school pride.

Question 30Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in supporting « le club d'anglais / English Club » in a secondary school?

  1. Encouraging English language fluency, public speaking, debates, drama, and cultural exchange in a dynamic, supportive extracurricular environment Correct answer.
  2. Forbidding students from ever speaking English outside classroom hours
  3. Charging private fees for student conversations
  4. Using English club time to clean school toilets

Explanation

Language clubs (*English Clubs*) provide vibrant, low-stakes conversational practice: organizing debates, spelling bees, drama sketches, and presentations under educator and English teacher facilitation.

Question 31Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in preventing « les feux de brousse et dégradations environnementales » around school campuses in savanna zones?

  1. Sensitizing students on fire safety, creating weeded firebreaks (pare-feux) around school buildings with the community, and prohibiting open burning on campus Correct answer.
  2. Encouraging students to light wild brushfires during dry harmattan winds
  3. Storing open gasoline cans next to classroom wooden windows
  4. Leaving dead dry brush accumulated against school walls

Explanation

In savanna and interior regions, bushfires (*feux de brousse*) during the dry Harmattan season pose severe risks: educators coordinate fire prevention awareness, clear vegetation firebreaks (*pare-feux*), and enforce strict open-fire bans.

Question 32Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur when mediating a conflict between a teacher and a secondary student?

  1. Facilitating calm, impartial dialogue, listening to both parties respectfully, de-escalating emotion, restoring mutual respect, and upholding school regulations without undermining pedagogical authority Correct answer.
  2. Publicly insulting the teacher in front of the entire class
  3. Physically assaulting the student
  4. Taking bribes from parents to blame the teacher

Explanation

Teacher-student conflict mediation requires high diplomatic tact: the educator listens to both perspectives, de-escalates emotional tension, helps the student understand behavioral expectations, and re-establishes respectful pedagogical relations.

Question 33Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in fostering « l'esprit d'entraide et de solidarité » (peer solidarity and mutual aid) among secondary students?

  1. Supporting peer tutoring programs (tutorat entre pairs), community service projects, solidarity funds for bereaved classmates, and inclusive teamwork Correct answer.
  2. Encouraging students to steal textbooks from poor classmates
  3. Creating social castes and promoting discrimination against rural students
  4. Forbidding students from helping classmates who are struggling

Explanation

Promoting peer solidarity (*solidarité scolaire*) builds an empathetic, cohesive school community: peer tutoring (*tutorat*), mutual aid for sick or bereaved classmates, and collaborative community service projects.

Question 34Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in organizing « la sensibilisation contre les drogues et stupéfiants » (anti-drug and substance abuse campaigns) in secondary schools?

  1. Organizing educational workshops with health experts and law enforcement, educating students on health/legal dangers of narcotics, identifying at-risk youth, and providing confidential counseling referrals Correct answer.
  2. Encouraging students to sell illicit drugs to make extra pocket money
  3. Distributing alcoholic drinks to students in the courtyard
  4. Prohibiting students from discussing substance abuse

Explanation

Anti-drug campaigns in secondary schools require multi-sectoral awareness: educating on physiological and legal consequences of drug use (cannabis, tramadol, shisha), destigmatizing help-seeking, and referring addicted youth to rehabilitation support.

Question 35Professional ethics, student welfare and role boundaries

What is the primary role of an Éducateur in fostering « la culture de la paix et de la non-violence » in Ivorian secondary schools?

  1. Promoting mutual tolerance, teaching conflict de-escalation, encouraging peer mediation, organizing intercultural celebrations, and modeling peaceful civic resolution of disputes Correct answer.
  2. Encouraging ethnic and political rivalries among student groups
  3. Organizing physical boxing fights in the school library
  4. Telling students that violence is the only way to solve disagreements

Explanation

Educators are ambassadors of peace: they instill the culture of non-violence, mutual tolerance across ethnic and religious lines, dialogue, and constructive conflict resolution across the school community.

Question 36School leadership, administration and improvement evidence

Which type of pre-tertiary school in Ghana is required to have a Board of Governors rather than a School Management Committee (SMC)?

  1. Public Primary Schools
  2. Public Junior High Schools
  3. Public Senior High Schools Correct answer.
  4. Private International Schools

Explanation

Public Senior High Schools are governed by a Board of Governors, which has a broader representation and greater administrative oversight. Public basic schools (Primary and JHS) are managed by School Management Committees (SMCs).

Question 37School leadership, administration and improvement evidence

Which of the following is a key responsibility of the District Education Oversight Committee (DEOC) under Ghana's educational guidelines?

  1. Licensing newly trained teachers in the district
  2. Managing the personal financial accounts of local teachers
  3. Monitoring the provision of school infrastructure, teacher attendance, and student enrollment Correct answer.
  4. Designing the national pre-tertiary curriculum

Explanation

The DEOC is charged with overseeing educational conditions in the district. This includes monitoring the state of school buildings, checking teacher absenteeism, promoting student enrollment (especially of girls), and ensuring general educational quality.

Question 38School leadership, administration and improvement evidence

In a public basic school's School Management Committee (SMC), who represents the chief and traditional authority of the community?

  1. The District Director of Education
  2. A representative appointed by the local chief or traditional council Correct answer.
  3. The School's Headteacher
  4. The PTA Chairman

Explanation

The local chief or traditional council appoints a representative to sit on the School Management Committee (SMC). This ensures that the traditional leadership and community values are integrated into school administration.

Question 39School leadership, administration and improvement evidence

Who serves as the Secretary to the Board of Governors of a public Senior High School in Ghana?

  1. The Board Chairman
  2. The Headmaster or Headmistress of the school Correct answer.
  3. The Assistant Headmaster in charge of Administration
  4. The District Director of Education

Explanation

The Headmaster or Headmistress of the Senior High School serves as the ex-officio Secretary to the Board of Governors. They prepare the minutes, coordinate meetings, and provide administrative updates to the board.

Question 40School leadership, administration and improvement evidence

What is the main responsibility of the Special Education Division (SPED) of the Ghana Education Service?

  1. Organizing national school sports and cultural festivals
  2. Managing and facilitating educational opportunities for children with special needs and disabilities Correct answer.
  3. Managing the deployment of newly trained teachers
  4. Formulating curricula for technical and vocational schools

Explanation

SPED is responsible for the educational needs of learners with visual, hearing, intellectual, and other physical or learning disabilities. They manage special schools, integrated schools, and promote inclusive education across Ghana.

Question 41School leadership, administration and improvement evidence

A headteacher who makes all decisions alone, demands strict obedience, and does not consult teachers is using which leadership style?

  1. Laissez-faire style
  2. Democratic style
  3. Autocratic (Authoritarian) style Correct answer.
  4. Charismatic style

Explanation

The autocratic or authoritarian leadership style is characterized by individual control over all decisions, with little or no input from team members. Autocratic leaders make choices based on their own ideas and judgments.

Question 42School leadership, administration and improvement evidence

A headteacher who avoids giving instructions, permits staff members to work without guidelines, and does not enforce rules is displaying which leadership style?

  1. Democratic style
  2. Laissez-faire style Correct answer.
  3. Autocratic style
  4. Transformational style

Explanation

The laissez-faire or hands-off leadership style is characterized by a leader who leaves decision-making and task direction entirely to the subordinates. This often leads to a lack of structure and low productivity if the team is not self-motivated.

Question 43School resource stewardship, budgets and quantitative evidence

What is the correct procedure for a headteacher who receives an audit query regarding an unexplained expenditure in the school's accounts?

  1. Ignore the query if the amount is minor
  2. Provide a detailed written response with supporting payment vouchers and receipts within the specified timeframe Correct answer.
  3. Resign from the position immediately to avoid legal consequences
  4. Request the PTA to organize a fundraiser to replace the missing funds

Explanation

When an auditor issues a query, the headteacher (as the school's financial officer) is required to respond in writing within a designated timeframe (usually 30 days). The response must contain all relevant vouchers, receipts, and explanations to justify the expenditure.

Question 44School resource stewardship, budgets and quantitative evidence

In school budgeting and financial administration, what does the term 'virement' mean?

  1. The transfer of funds from one budget allocation line to another to meet an unforeseen expenditure Correct answer.
  2. The unauthorized use of school funds for personal business
  3. The process of reconciling the bank statement with the school cash book
  4. The preparation of a deficit budget at the start of the academic year

Explanation

Virement is the administrative process of transferring funds from a budget line that has a surplus to another budget line within the same department or school that has run out of funds. It must be approved by the proper authority.

Question 45School resource stewardship, budgets and quantitative evidence

If a teacher's raw score on a promotion exam is 75, the group mean is 60, and the standard deviation is 15, what is the teacher's calculated z-score?

  1. -1.0
  2. 0.0
  3. 1.0 Correct answer.
  4. 2.0

Explanation

A z-score is calculated using the formula: z = (X - M) / SD, where X is the raw score, M is the mean, and SD is the standard deviation. Here, z = (75 - 60) / 15 = 15 / 15 = 1.0.

Question 46School resource stewardship, budgets and quantitative evidence

A public school awards a contract for the renovation of classrooms valued at GHS 50,000. Under the current tax laws of Ghana, the local withholding tax rate for works is 5%. What is the amount of withholding tax the school must deduct from the contract sum, and what is the net payment to the contractor? (Show worked steps).

  1. Withholding Tax: GHS 2,500; Net Payment: GHS 47,500 Correct answer.
  2. Withholding Tax: GHS 3,750; Net Payment: GHS 46,250
  3. Withholding Tax: GHS 1,500; Net Payment: GHS 48,500
  4. Withholding Tax: GHS 5,000; Net Payment: GHS 45,000

Explanation

Step 1: Renovation represents a 'works' contract, which attracts a 5% withholding tax rate under the Ghana Revenue Authority schedule. Step 2: Withholding tax = GHS 50,000 * 5% = GHS 50,000 * 0.05 = GHS 2,500. Step 3: Net payment to contractor = Gross Contract Value - Withholding Tax = GHS 50,000 - GHS 2,500 = GHS 47,500.

Question 47School resource stewardship, budgets and quantitative evidence

In school store administration, what document must be prepared by the storekeeper to acknowledge receipt of goods delivered by a supplier before they are recorded in the store ledger?

  1. Store Receipt Voucher (SRV) Correct answer.
  2. Store Issue Voucher (SIV)
  3. Local Purchase Order (LPO)
  4. Waybill

Explanation

The Store Receipt Voucher (SRV) is the official accounting document used to record the entry of goods into the store. The storekeeper verifies the goods against the delivery note and prepares the SRV to update the ledger.

Question 48School resource stewardship, budgets and quantitative evidence

What is the primary role of the Internal Audit Unit within the Ghana Education Service concerning school financial administration?

  1. To provide independent assurance that risk management, governance, and internal control processes are operating effectively. Correct answer.
  2. To prepare the school's annual budget and financial statements.
  3. To authorize all daily expenditures and sign checks on behalf of the headteacher.
  4. To select suppliers and negotiate prices for school procurement.

Explanation

The Internal Audit Unit assesses financial procedures and controls, ensuring compliance with PFM laws. They identify weaknesses and recommend improvements to the headteacher. They do not manage operations directly.

Question 49School resource stewardship, budgets and quantitative evidence

A school purchases office stationery valued at GHS 20,000 from a registered local dealer. The local withholding tax rate for supply of goods is 3%. Calculate the withholding tax to be deducted and the net payment to the supplier.

  1. Withholding Tax: GHS 600; Net Payment: GHS 19,400 Correct answer.
  2. Withholding Tax: GHS 1,000; Net Payment: GHS 19,000
  3. Withholding Tax: GHS 1,500; Net Payment: GHS 18,500
  4. Withholding Tax: GHS 2,000; Net Payment: GHS 18,000

Explanation

Step 1: Identify contract value (GHS 20,000) and the tax rate for goods (3%). Step 2: Withholding tax = GHS 20,000 * 3% = GHS 600. Step 3: Net payment = GHS 20,000 - GHS 600 = GHS 19,400.

Question 50School resource stewardship, budgets and quantitative evidence

A public school budgets GHS 8,000 for maintenance. The actual expenditure is GHS 9,200. Calculate the budget variance and the variance percentage, indicating whether it is favorable or adverse. (Show worked steps).

  1. Variance: GHS 1,200 Adverse; Variance Percentage: 15% Adverse Correct answer.
  2. Variance: GHS 1,200 Favorable; Variance Percentage: 15% Favorable
  3. Variance: GHS 800 Adverse; Variance Percentage: 10% Adverse
  4. Variance: GHS 1,000 Adverse; Variance Percentage: 12.5% Adverse

Explanation

Step 1: Variance = Actual - Budgeted = GHS 9,200 - GHS 8,000 = GHS 1,200. Since actual spent is greater than budget, it is Adverse. Step 2: Variance % = (Variance / Budgeted) * 100 = (1,200 / 8,000) * 100 = 0.15 * 100 = 15%. Thus, the variance is 15% Adverse.