The practices of financial resource management in selected community secondary schools in igunga district, Tanzania

This study explored the practices of financial resource management in selected community secondary schools in Igunga District, Tanzania. The study was guided by four research questions: How do school community members and administrators perceive the roles and responsibilities of heads of school in financial resource management?; How do school community members and administrators perceive heads of community secondary schools’ financial management knowledge and skills?; What problems do heads of community secondary school encounter in financial resource management?; And, what strategies are designed to deal with problems facing heads of community secondary school in financial resource management? The study employed qualitative research approach with the use of case study design. The study selected 63 participants from eight community secondary schools, school community members and administrators. The participants were selected using purposive and convenience sampling techniques. Data were collected through semi-structured interview, focus group discussions, and documentary review. The study was guided by a bureaucratic model. The findings revealed that most participants perceived financial resource management in community secondary schools as constituting the major roles and responsibilities of heads of school which included: ensuring proper use of school funds; preparing school budget and acting as accounting officer. Generally, the findings also indicated that most heads of school had not attended training on financial resource management. A few who attended such trainings, they lack necessary knowledge and skills. The participants perceived that most heads of school rely on experience. The study revealed the following problems facing the heads of community secondary schools in financial resource management: inadequate disbursement of school fees compensation to community secondary schools and lack of sustainable efforts employed to train heads of school in general school management of which financial resource is a part. It is concluded that efficient and effective management of financial resource in community secondary schools needed trainings and re-trainings to heads of school and employment of professional accountants.