an evaluation of the impact of government instructions on financial management in public secondary schools in kenya: a case of nakuru municipality

Description

Egerton University Abstract: The introduction of government financial instructions and fees guidelines in public secondary schools is aimed at enabling schools attain better efficiency in the management of the available scarce financial resources. However, little information exists on the actual impact and adherence to these instructions, and the resultant coping mechanism adopted by public secondary schools in the country. This study sought to evaluate the impact of government instructions on financial management in public secondary schools. The study adopted an ex post facto research design. It targeted all the head teachers of the 18 public secondary schools within Nakuru municipality. Primary data was collected through administration of a structured questionnaire to the school head teachers. The collected data were processed and analyzed descriptively using percentage, frequencies and tables with the aid of Statistical Package for Social Sciences (SPSS) version 1 1.5 for windows. The study finds that government financial management instructions had limited the power of the schools to arbitrarily determine a.nd control the financing of physical facilities. The instructions regulated investment activities in the schools to avoid wastage of resources, and ensure high returns and accountability. The government instructions had well regulated staff training in the schools to match their needs and resources. The instructions had improved management, transparency and accountability in schools‘ recurrent expenditures. Lack of adequate resources and flexibility are the major challenges to the implementation of government financial management instructions and fees guidelines in the schools. Based on the above findings, the study recommends that there is a need to properly educate and train the head teachers (schools’ chief executives) on the importance and implementation of government financial management instructions and fees guidelines. All schools should engage in income generating activities to supplement their limited financial resources in order to effectively implement the government instructions. Finally, the government instructions are supposed to be flexible in order to take into account the differentiation amongst schools.