Browsing by Author "Kirungu, Lucy Waihiga"

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    Financial control measures effect on management of educational costs in public secondary schools in murang’a county kenya
    (Kenyatta University, 2025-11) Kirungu, Lucy Waihiga
    This study looked at how financial control measures affect the management of educational costs in public secondary schools in Murang’a County, Kenya. In focusing on accountability and efficient use of funds, it explored areas such as budgeting, income management, expenditure oversight, procurement, inventory handling, and auditing practices. The was study was guided by the following objectives; To assess the effect of expenditure controls, to determine the effect of income controls, to examine the effect of stores and inventory management practices, to analyze the effect of internal and external audit processes on the management of educational costs in public secondary schools in Kandara Sub-County. Consequently, the study was underpinned on the prudential theory introduced in 1980 by the American economist Arthur B. Laffer. The study used a mixed-methods approach, combining surveys and interviews to capture contextual insights, and numerical data. Study participants included bursars, principals, heads of departments, and the sub-county education officer. The analysis of the collected data involved descriptive statistics, Pearson correlation, ANOVA, and multiple linear regression. The study results showed that most schools prepared their budgets ahead of time and generally adhered to them, though some cases of overspending were observed. Income management practices were relatively strong, while inventory and auditing procedures were present but incoherently enforced. Staff with higher financial competence improved accountability, although uneven implementation of policies limited overall effectiveness. Moreover, correlation analysis indicated a positive relationship between financial control measures and the management of educational costs, with income controls showing the strongest effect (r = 0.78, p < .01). The regression model was statistically significant (F = 162.03, p < .001) and explained 89.7% of the variation in cost management. On comparison, among the factors studied, income control and inventory management emerged as the most influential predictors. Overall, the study concluded that robust financial control systems are key to managing educational expenses effectively. It recommended improving audit transparency, consistently enforcing policies, and investing in staff training to ensure sustainable financial governance in schools.