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In this study, the role of the community secondary school boards was examined with
the aim to find out the extent to which the school board ensures effective financial
management in community secondary schools. The study was conducted in Serengeti
District Mara region and involved ten (10) community secondary schools. Mixed
approach (qualitative and quantitative) that applied triangulation design was
employed through simple random sampling and purposive sampling procedures. The
observed practices are analyzed and interpreted within a theoretical framework
comprising two competing theories of community organization theory and public
financial management theory.
In the study 101 respondents were reached, specifically this included 20 parents, 20
community secondary school teachers, 50 board members, 10 secondary school heads
and 01 district educational officer, from whom data were obtained through semi structured interview and questionnaires. The quantitative data were analyzed and
presented in frequencies, percentages table, charts and graphs while qualitative data
were treated to content analysis. The study discovered that the community secondary
school board is involved in budgeting and approving the school budget, they also
participate in reviewing the school financial reports. Furthermore the study revealed
that the school board does not supervise heads of school when they are appointing and
nominating the school fund revenue committees. Also the local purchasing order of
school facilities like service, building material, teaching and learning materials is only
done by heads of school and in that sense the school board does not authorize the
school purchase leading to financial ineffectiveness among the community secondary
schools in the district. The findings suggest that accounting and management
technologies have to be employed to board members and heads of schools in the
district. The study recommends that, the government through the DEO in
collaboration with the community to work more closely to attract board members to
new knowledge related to financial accounting, district education offices and Board of
school should be informed about the necessity of participating in managing fund in
education institution. |
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