Financial management in the public primary schools: a case study of Atandi educational zone, Kasipul division of Rachuonyo district.
Odidi, Daniel Owiti
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The study was carried out in Rachuonyo District, within the administrative division of Kasipul, Atandi Educational Zone. It aimed at finding out how primary schools finances are managed in relation to the Ministry of Education, Science and Technology's guidelines on the same. It also aimed at finding out how management of finances in the primary schools influences other variables like provision of teaching learning resources and examination performance. It therefore looked at the process by which input, determined by supplied financial resources are converted to output as indicated by the availability (or lack) of adequate material facilities that promote teaching and learning. It is highly hoped that this report of the study may help in shaping policies in school financing besides giving direction to related areas that need further research for financial management in the public primary schools. Stratified random sampling was used to identify the schools for the study sample. Four of the schools were used for pilot study. For data collection, questionnaire schedules were prepared for headteachers, school committee chairpersons and area chiefs. Data on the school levies and pupils suspensions were analyzed using frequency tables. Frequencies of pupil's suspension for lack of funds was examined alongside the times of the year schools received funds from parents. Data from the observation checklists were tabulated to match the adequacy of learning resources. Data on financial procedures were converted into percentages to determine adherence to the same. School's endowment with the teaching-learning materials obtained from the observation checklists helped in determining school's Committees involvement in the expenditure items, the schools providing teachers with teaching materials and location development committees assisting the schools financially. The study out that the major sources of funds to the public primary schools included parents, organized funds drives, running of income generating projects and assistance from non-governmental organizations. Common levies charged by the schools studied were district education board fund, building, and maintenance and evaluation funds. It came out from the study that there is ineptitude in financial management and therefore the schools' endowment with financial resources does not reflect and impact positively on the provision of physical teaching learning facilities and national examinations. Based on the above findings, this study has recommended that the government take measures to directly fund public primary schools, standardize levies to be paid by parents in all schools, regularly audit the public primary schools, seek assistance from willing and interested development partners to help in funding and ensure that all those charged with the responsibility of public primary schools' administration are trained on financial management.