Full text can be accessed at the following link http://journal.ifm.ac.tz/index.php/AJFM/article/view/25This study focuses on resource flows and use at the national, regional, district and school levels; how the amount of resources allocated reaches schools, and how the resources are utilized. It was designed and conducted through a survey of a sample of regions, councils and schools that gives a fair representation of all regions, councils and secondary schools of mainland Tanzania. It covers all resource flows, including central level grants, regional and council level contributions, as well as contributions from parents and others. The study found out that rural secondary schools received a higher amount of cash contributions per student than urban schools. On the other hand, urban schools have more teachers in total, and teachers on government payroll per student than rural schools. Community schools have far less teachers per student than government schools, both overall and in terms of teachers on government payroll. Also, teachers in rural areas have generally lower qualifications than their urban counterparts. The difference in examination performance is significant between government and community schools, with urban government schools performing better than rural community schools. Data suggests that non-wage spending per student is correlated with the performance of a school (measured by pass rates). It is also linked to the Gross Point Average (GPA): the more total nonwage spending per student, the higher the average O-Level GPA for a school.