Influence of Head Teachers’ Financial Governance Practices on School Development in Public Primary Schools in Igembe South Sub County, Meru County, Kenya

Abstract

The purpose of this study was to investigate the influence of head teachers’ financial governance practices on school development in public primary schools in Igembe South Sub County. The objectives of the study included, to assess the influence of head teachers’ financial accounting, financial budgeting, competence in procurement and auditing practices on school development in public primary schools in Igembe South Sub County. The study adopted descriptive design where the target population was 59 public primary schools in Igembe South Sub County. The respondents were head teachers, deputy head teachers, BOM chairs and SCQASO. The sample size consisted of 38 head teachers, 38 deputy head teachers, 38 BOM chairs and 1 SCQASO .Questionnaires were used to collect data from BOM chairs, deputy head teachers, head teachers and interview guide was administered to SCQASO .The researcher collected questionnaires from 33 head teachers, 33 deputy teachers and35 BOM chairs from the anticipated sample of 115 respondents representing questionnaire return rate of 88.7%. The researcher presented the data in frequencies, percentages, charts and table. From the analysis, there is balance distribution of BOM chairperson where 51.4% are male while 58.6% are female in public primary schools in Igembe South Sub County. The study findings showed that a majority of head teachers 81.8% had attended courses, seminars or workshops on financial management apart from18.2% that had not attended. In additional, from 15.1% of head teachers who had received training on financial governance; a mere 6.1% felt that the training was most useful. This raised a number of phenomenal questions on mode of training, content covered, time allocated for training and the attitude of head teachers towards the course. Most head teachers suggested areas for further training as financial management, IT, leadership, guidance and counseling and auditing courses. BOM chairpersons as well as deputy head teachers were minimally involved in financial accounting duties in schools. 91.4% of BOM chairs and 54.5% of deputy head teachers noted they held meetings to discuss financial governance practices with their head teachers. Head teachers draws budget and a number of BOM chairs and deputy teachers were involved but they were divided on whether budget making was annual or termly. Majority of head teachers 85% noted that school books of accounts were audited over last two years apart from 12.1% that was not audited. This was due to understaffing and inadequate finances as noted by SCQASO. The findings recommended that ministry of education should offer further training to head teachers, deputy head teachers and Bom chair persons on financial governance practices in public primary schools.