Impacts of human resources training in financial records management in public secondary school: a case study of Nyamagana District in Mwanza city.

The aspect of proper financial records management is a questionable issue in public secondary schools. This study examined effects of training in financial records management in public Secondary Schools in Nyamagana District, Mwanza City. Purposive sampling technique was used to select the sample for the study. Three groups of financial managers: 28 school heads, 21 accountants and 21 supplies officers in all 28 public secondary schools in Nyamagana District furnished with information through questionnaire and focus group discussion. Data collected were analyzed statistically and descriptively presented in frequency tables, histogram/graph, pie charts, percentages, range, and means according to nature of the findings. The study revealed that the majority of financial managers in public secondary schools are diploma holders. Forty percent of them had attended different training. Only 39 percent had attended training on financial records management (accounting and materials management). Negative effects of human resources training were revealed on revenue collection, deposit and expenditure records management, whereby about 25 percent of studied schools, which had, trained personnel on financial records management showed high performance level. On the other hand, shortage of relevant training and trained personnel was a problem to proper execution of financial records in public secondary schools in Nyamagana District. Therefore, it is recommended that the responsible ministries and authorities should take immediate efforts to recruit trained accountants and supplies officers in each public secondary school. In addition, frequent in-service training programmes to all financial managers have to be conducted in all public secondary schools in the country.