Dissertation (MA Education)This study sought to investigate transparency in utilization of Capitation Grants in community secondary schools in Shinyanga Municipality, Tanzania. The study was a cross-sectional survey design, through qualitative research but supported with some elements of quantitative research approach. It was conducted in four secondary schools selected in urban and rural areas. The study was guided by both psychological theories (Social Learning Theory and Theory of Planned Behaviour) and management theory known as 'Scientific Management.' The population for study involved all community secondary school teachers, school board members, school heads, school board chairpersons and the Municipal Secondary Education Officer. The study involved 25 participants selected by using both purposive and simple random sampling procedures. Data were collected using questionnaire, interviews, observations and documentary review. Data were analyzed using both Thematic Analysis and Statistical Package for Social Science (SPSS). Results from the study revealed that there was transparency in utilization of Capitation Grants, where both schools and school communities were held accountable. However, the study realized that main challenges facing school boards, in utilization of Capitation Grants, were poor meeting attendance of some school board members and unreliable meeting allowances, which demoralized some school board members to participate in utilization of Capitation Grants. Suggested strategies to overcome/alleviate the challenges were effective involvement of stakeholders in utilization of Capitation Grants and provision of Capitation Grants with the school board meeting allowances to motivate participation of stakeholders. Furthermore, respondents suggested training of school board members by introducing them to their roles and responsibilities to enable them to fulfill their responsibilities. The study provided further recommendations regarding a policy that should govern pertinent utilization of Capitation Grants.