Influence of School Financial Control on Financial Management of Public Secondary Schools in Kericho County, Kenya

Abstract

Governments allocate substantial financial resources to secondary education to enhance learning quality and institutional development. These resources require prudent management through effective financial control systems to ensure accountability, transparency, and optimal utilization. However, audit reports in public secondary schools in Kenya persistently reveal financial mismanagement, weak procurement practices, inadequate infrastructure, and recurring fiscal crises. This study examined how financial control practices shape financial management performance in public secondary schools in Kenya. The study was anchored in Systems Theory. A concurrent nested design was employed within a mixed-methods research approach. The target population comprised 239 public secondary schools in Kericho County, from which a stratified sample of 72 schools (30%) was selected. Units of observation included 72 principals, 72 bursars, 72 student presidents, one County School Auditor, and 24 Boards of Management chairpersons. Stratified, purposive, and simple random sampling techniques were utilized. Data were collected through questionnaires, interview guides, and document analysis. Instrument validity was established through content and construct validation, while reliability was assessed using Cronbach's alpha. Quantitative data were analyzed using inferential statistical techniques; qualitative data were analyzed thematically and presented through tables, figures, and emergent themes. Findings revealed weak implementation of financial management policies, limited stakeholder involvement, and inadequate enforcement of financial control mechanisms across many secondary schools. The study concluded that effective financial control significantly influences financial management outcomes in public secondary schools. It recommends that the Ministry of Education and Boards of Management strengthen financial control structures, clearly delineate the authority and responsibilities of school bursars within institutional hierarchies, and enhance stakeholder participation in financial oversight. This study contributes original empirical evidence underscoring the critical role of robust financial control systems in advancing accountability and sound financial management in public secondary schools.