HEAD TEACHERS’ FINANCIAL MANAGEMENT PRACTICES AND BUDGET IMPLEMENTATION IN GOVERNMENT SECONDARY SCHOOLS IN HOIMA DISTRICT

LIST OF ABBREVIATIONS

ASSHU              Association of secondary school head teachers of Uganda

BMAU               Annual budget monitoring and accountability unity/

BOG                  Board of governors

DEO                  District education officer

CAO                  Chief administrative officer

CRA                   Consumer rights Act

DEO                   District educational officer

GOU                   Government of Uganda

MoES                  Ministry of education and sports

MoLG                  Ministry of local government

NAR                    National audit report

PTA                     Parents teachers’ association

RPPA                  Revised public procurement Act

SMC                    School management committee

SPSS                    Statistical Package for Social Science

UMU                   Uganda martyrs’ university

UNESCO            United Nations Educational, Scientific and Cultural Organization

ABSTRACT

The general objective of the study was to establish whether head teachers’ financial management practices have influence on the quality of budget implementation of government secondary schools in Uganda with a specific reference to Hoima district. The Specific objectives of the study were; to assess the influence of financial planning on budget implementation in government secondary schools, to determine the effect of accounting systems on budget implementation in government secondary schools and to establish whether monitoring influences budget implementation in government secondary schools. The study adopted a descriptive research design and both quantitative and qualitative approaches were adopted. The 32 sample size was selected from the population of 35 using the Krejcie & Morgan (1970) table for determining sample size from a given number of populations. A structured questionnaire and interview schedule were used to collect primary data while a documentary review guide was used for secondary data. Data analysis was done using SPSS software version 20. The data analysis established that all the three variables considered (budget planning, accounting systems, and monitoring) had a significant influence on the success of budget implementation in government secondary schools. The study made the following recommendations; there is need to provide the schools with the funds in time to ensure that the budgets are to be implemented, there is need to provide the schools with trained accountants since this will help in ensuring that the schools accounts are up to the standards and the district needs to be able to monitor the school budgets periodically to ensure that the school budgets are implemented and provided for in the law

CHAPTER ONE: INTRODUCTION

1.0 Introduction

This study sought to examine the effect of head teachers’ financial management practices on budget implementation in government secondary schools in Hoima district. This introduction chapter presents the background to the study, statement of the problem, general and specific objectives of the study, study questions, significance and justification of the study, scope of the study, conceptual framework, and definition of key terms and concepts.

1.1 Background of the study

The background of the study is presented based on four dimensions of historical, theoretical, conceptual and contextual background.

1.1.1 Historical background

According to the United Nations Educational, Scientific and Cultural Organization (UNESCO, 2000), by 2015, there has been an international agreement reached on and the key goals aimed at meeting the learning needs of all children, both youth and adults. A non-negotiable principle is that education is a fundamental human right and a key to sustainable development, thus an indispensable means for effective participation in global economies. To achieve this goal, there is a need for accounting systems of educational governance, and effective use of existing financial resources. However, all these efforts are hampered by a global tendency of poor budget implementation, which is said to be common in most of the developing countries, and that has an impact on school finances (Transparency International, 2013). In another discovery in northern parts of Nigerian schools it was also evidenced that no meaningful progress as far as achieving efficiency in budget implementation in schools can be performed without considering financial management skills of the Head Teachers in schools and therefore it is imperative to discover what underpins this challenge (Languille, 2019).

Countries worldwide, including Uganda, are struggling with serious challenges of budget implementations at school level. Following the uncertainties prevailing in many institutions today, managers and stakeholders are poised and prepared to compete favorably under the rapidly shifting conditions (Brooke, 2013). In order to survive under these environmental complexities, managers and stakeholders of all sectors have time and again required sharp tools, proven management techniques such as budgetary control to forecast the challenges which are likely to affect the institution while they choose future direction and dimension of resources needed to attain selected goals.

As long as financial problems continue to exist, there is need for planning in education to optimize this available information. However, the budget making process in most organizations has been characterized by deviations between actual and planned budget. Therefore, there is need to address the problem of allocation of funds, budgeting and financial management and how this can be improved for sustainability of the program. This in Uganda has called for formulating budgets annually in organizations to estimate receipts and expenditure (UNESCO 2017). This justified the need for this study.

Secondary school head teachers are the chief executive officers in their institutions and chief accounting officers managing all physical, human and financial resources in their   school set up (Nyongesa, 2007). They, therefore, play the most crucial role in mobilizing and translating all these resources to school effectiveness and efficiency in terms of budget implementation thus improving the students’ performance in national examinations. Based on this back ground, the study focused on head teachers’ financial management practices and the budget implementation in secondary schools in Uganda particularly Hoima district.

In Africa, budgets were first introduced in the 1920s as tools to management costs and cash flows in large industrial organizations. In the 1970s, performance improvement was based on meeting financial targets rather than effectiveness of companies. Then in the 1980s and 1990s, people faced problems when they were not willing to spend money on innovations in order to state with the rigid budgets. They were no longer concerned about how customers were being treated and only meeting sale targets became essential (Saito, 2008).

In Uganda, the budget is the key instrument through which organizations perform implementation activities. Budgeting represents a plan and it is a useful tool in the planning process (Ruthrock, 2011).  Control has generally been viewed as a way of making events conform to a plan. Budgets have embodied that outcome of predictive models of expense and investment and provided the instruments that allow actions such as resetting objectives and redesigning of the systems to be articulated (David, 2011).

The government secondary schools in Uganda are under the ministry of education. The schools are funded by the government through the free secondary education program (GOU). They are run by school head teachers and the board of governors. The board deals with the standards of education provided and balance cost and effectiveness (GOU). However, the primary responsibility of management of school finances remains with the head teachers (Ministry of Education and sports 2012). The head teachers’ main financial management responsibilities are preparation of school budgets, implementation of budgets, procurement of goods and services, controlling incomes and expenditures, maintaining accounting records and preparation of final financial statements and manage facilities. For purpose of this study, the researcher considered planning, accounting and monitoring; as key financial practices in implementing the approved budgets for the running of the school activities.

Ezeaba (2001) in a study conducted in Kwazulu Natal, South Africa maintained that if budget is to have any meaning, it must be put into operation. Any budget is not an effective instrument for implementing an educational plan if it is filed away and referred to only at intervals. Programs must be organized, persons must be employed, supplies must be purchased and buildings must be constructed, equipped, maintained and operated. In administering the budget, the principals of secondary schools should provide themselves with school account books for entering the detailed amount budgeted for, receipts and expenditure items and provide a simple ledger either weekly or monthly balance.

1.1.2 Conceptual background

Clarke (2008) describes financial management as an essential tool by which a head teacher makes sure that he has the knowledge and understanding of the basic processes involved in managing the school’s accounts.  It involves budgeting process, the systems and controls necessary to ensure that the school’s monies are not misappropriated. And according to Mestry & Bisschof (2009) financial management in schools is the performance of tasks connected with the finances of a school, with the main aim of achieving effective education carried out by a person in population of authority. School financial management therefore, can be seen as serving a purpose of taking control of educational outcomes as a result of a variety of tasks that must be performed in different areas. It is based on this that Barasa (2009) recognizes that efficient management of financial resources is an important task for head teachers.

Okwori (2006) defines financial management as the forecasting, planning, organizing, directing and controlling of all activities relating to the acquisition and application of financial resources of an enterprise in the keeping of the financial objectives. Kwaghbo (2008) concurs with the above scholar and defines financial management as planning, organizing, coordinating, directing and collecting of payments in such a way to achieve organizational goals. Kwaghbo stresses that school managers should have sufficient knowledge of financial management techniques in order to be effective financial managers. Kwaghbo continues that financial manager is one who forecasts, plans and executes the budget according to specified estimates that funds are effectively and efficiently used to achieve the desired objectives of the school. It is based on this that the study intended to find out whether planning, accounting and monitoring can influence budget implementation.

Ogbonnaya (2005) says that the central purpose of financial management whether in government or private business is raising of funds and to ensure that the funds mobilized are utilized as budgeted. Financial management aims at securing funds and utilizing such funds effectively and efficiently on the project mapped out. Ogbonnaya further asserts that good performance of any school program depends very much on the way the financial inputs are managed. Without good financial management the program of secondary schools will not be properly implemented. Ogbonnaya points out that good financial Management leads to increase in the output of funds utilization and proper allocation of the funds are among competing alternatives.

Arguably, Asemah (2010) sees financial management in schools simply as implying how finances are raised in school, the identification of sources of school finance, methods employed in its collection and how collected revenues are effectively applied to the school system to achieve the stated goals and objectives of the school. Prudent resource management is very important in a school or any business if it has to achieve its objectives. It involves acquisition and use of funds thus resource management calls for skillful planning, execution and control of a firm’s activities (GOU 2006). This study sought to find out if these financial practices can affect budget implementation in government aided schools.

Ndeje, Mathuva & Egond (2017) conducted a study on factors influencing principal’s financial management capability in public secondary schools in Kaloleni and Rabai sub-counties, Kilifi County. The study used a quantitative method and concluded that Principals’ financial literacy, school financial policies and financial control practices influence their capability in financial management in public secondary schools in Kaloleni and Rabai sub counties. In this study, the researcher wanted to find out whether the head teachers financial management practices can influence the budget implementations in government aided schools in Uganda particularly Hoima district.

Kasumba, (2011) defines budget implementation as the actual execution of the budget laid down on paper. In the same way, Kirira (2007) also defines budget implementation as the actual execution of the budget and application of funds to the planned activities. Budget implementation takes place throughout financial year and it is critical for any institution to perform. It is public expenditure policy; therefore, the manner in which public expenditure is managed would impact on the implementation of the budget (Premchand, 1995). Therefore, head teachers have to manage their financial resources in order to implement budgets.

Budget implementation involves ensuring that the proposals made in the budget are effected and that programs incorporated there in are undertaken and implemented effectively. The members of the public are supposed to follow these projects and ensure their proposals are input in the budget and that the resources allocated to them are efficiently utilized. The county citizens are able to hold to account the state actors and county officials who in turn become responsive to the interests of the citizen.

For purposes of this study, head teachers’ financial practices are regarded as tasks performed with the authority of school governing body aimed at making use of school finances to budget implementation hence effective education. The head teachers are responsible for the implementation of the budget and must take reasonable steps to ensure that funds are spent in accordance with the budget revenues and expenses are properly monitored. To achieve this, the study looked at financial management practices as financial planning, the accounting systems and monitoring while budget implementation will refer to accountability, execution and reporting.

1.1.3 Theoretical background

This research study adopted the theory of management by Henri Fayol (1916) whose concepts and principles are common in situations of educational administration and management in Uganda. Henri Fayol (1841-1925), outlined six key activities, as follows: technical, commercial, financial, security, accounting and managerial. It is important to point out that Fayol’s general principles of management take a perspective which essentially looks at schools from the top to downwards; in financial management the head teacher controls the budget and authorizes all the payment. Based on this theory of management, effective schools mobilize their funds and resources to achieve desired educational outcomes of intellectual and moral excellence through effective financial management practices. Using this theory, the study sought to identify the various financial management practices that can moderate the implementation of budgets through aspects of planning, accounting and monitoring and evaluation amongst government aided secondary schools in Hoima District.

This theory of management was adopted by Kaguri, Charles &Kubaison (2014) in their study of financial Management challenges facing implementation of free day secondary education in Kenya. It was recommended that planning and controlling should be done by managers if proper and accountable utilization of resources budgeted for in education are to be done in the right way. Based on this recommendation and the theory of management, the study sought to identify the various financial management practices that can moderate the implementation of budgets through aspects of planning, accounting and monitoring and evaluation amongst government secondary schools in Hoima district.

Secondly, the study adopted the theory of accountability advanced by Carrington, DeBuse and Lee (2008). This theory describes accountability as a means to ensure that internal policies and procedures are lawful and reflect the best interests of its stakeholders, where organizations act in accordance with their particular governance arrangements. Døssing, Mokoki & Weideman (2011) view accountability as a means of holding individuals and organizations responsible for executing their powers properly, and for paying particular attention to responsibility, participation and sanctioning of people for their corrupt acts. Accountability requires compliance with laws and regulations, record keeping, reporting, auditing and oversight as essential ingredients (Dubnick & Justice, 2004). When people or institutions handle funds that do not belong to them, they are accountable for that money to the body that made funds available to them.

1.1.4 Contextual background

According to the regulation 63 of the Uganda local government financial and accounting regulations, Kahinda (2007) put it that; capitation grants shall be transferred to the secondary schools in the district in accordance with the policy governing such grants, the head teacher shall account for the capitation grant to the relevant council at the end of each academic term. The head of internal audit of the district shall audit head teachers’ books of accounts report and submit a copy of audit to the district chairperson. These grants received from the government have regulations on how they are to be spent and accounted for following proposed percentages on the vote items. The tuition 18%, maintenance and infrastructure 17%, meals 15%, administration 12%, utilities 10%, co-curricular 8%, then transport and other expenses can take the balance.  However, implementing the school budgets based on this has not been done by the most of the head teachers in Uganda which prompted the researcher to undertake a study on budget implementation.

In government secondary schools, budgets are prepared at departmental level with the deputy head teacher. The deputy head teacher presents the budget to the financial committee; board of governors. The head teacher presents the budget to the full board of governors for approval. After approval by the board, the budget is presented to the ministry of education and sports through the office of the chief administrative officer (CAO) at the district. Lastly the ministry approves the budget and it is sent back to the head teacher for implementation. However, many head teachers have failed to implement their budgets according to the vote approved and end up spending money on what was not planned for. (MoES 2008)

The indicator of weak budget credibility and weak overall control is the persistent problem of expenditure arrears. (GOU, 2009; GOU, 2012). The reports of the Auditor General further confirm shortcomings in schools’ budget implementation (Office of the Auditor General, 2017). The ministry of education and sports (MoES) and the finance ministry’s own monitoring of budget implementation, reveals regular shortfalls in budget execution, including uncompleted construction projects and untimely reporting, indicating weak adherence to the financial regulations.

Like any other organization, effective budget implementation stands to be a priority in secondary schools. However, researchers continue to reveal that budgets are prepared by the head teachers but are not followed in most cases let alone budget cuts which affect realization of planned outputs. In some secondary schools, what is spent on items is quite different from what is budgeted for including rampant cases of unauthorized expenditures. Muhakanizi (2014) put it that financial management practices have to be observed by head teachers in order to control unnecessary expenditures. Therefore, this study seeks to establish whether financial management practices have an influence on budget implementation in government aided secondary schools.

From the foregoing, the budget implementation has become a challenge to many schools and this could be because of weaknesses in the planning and budget process. Budget conferences, seminars and workshops have been held by ASSHU to help staff and other stakeholders improve on their budget implementation but still the implementation in budgets is still poor. Mestry (2013) reveals that school head teachers are struggling to implement the budget in schools but experience serious financial setbacks. This compels the researcher to find out if financial management practices like planning can influence budget implementation in secondary schools.

Okello, Ocaya & kasharu (2015) put it that in some organizations what is spent on items is quite different from what is budgeted including rampant cases of unauthorized expenditures. The study continues to reveal that budgets are not followed in most cases let alone budget cuts which affect realization of planned outputs. Like any other organization, in secondary schools, effective budget implementation stands to be a priority. To achieve this, financial management practices have to be observed by head teachers. This study therefore sought to establish whether financial management practices have an influence on budget implementation in secondary schools.

A study by Obani (2016) clearly points out the way private organizations prepare budgets, how they compare budget figures with approved budget figures and also how the budget implementation is done in order to achieve the intended goals. He noted that private organizations have a task to ensure successful budget implementations given gaps in accountability, timeliness and budget deficits. The successful implementation of the budgets in government aided schools is being affected by gaps in monitoring and evaluation, accounting, and planning. The implementation gaps are portrayed by failure to successfully accomplish all the set tasks, activities, and programs which may refer to budget constraints. The deviations between actual and planned school activities that hinder quality budget implementation could be contributing directly or indirectly to the service delivery. This study sought to find out whether proper budget implementation can be achieved if gaps in planning, accounting and monitoring are filled.

1.2 Problem statement

The quality of budget implementation in most of the government secondary schools in Uganda has not been the best of late. Despite all the schools having budgets put in place, most of them have failed in effective budget implementation (CRA, 2015).  It has been observed that schools make budgets but they are not followed when it comes to implementation. According to the district quarterly audit report (2017), 99.9% of the head teachers did not implement the school budgets following the expenditure guidelines issued by the ministry of education and sports. The records indicate that head teachers registered budget deficits; they presented poor accountabilities and timeliness factor was not respected in presentation of their reports to the district accounting officers. This is evidenced by problems of misallocation and embezzlement of financial resources, delayed payments, poor state of structures, students’ violence, low student enrolments and continuous poor students’ academic performance in national examinations leading to outcry from stakeholders with the way head teachers have been managing the school finances resulting to interdiction of some Head teachers in secondary schools (Baraka, 2010).

It has become increasingly challenging to assist all school levels of management for example head teachers, deputy head teacher, departmental heads, and bursars in ensuring proper budget implementation. This may partly be attributed to the financial weakness experienced by the head teachers. The Hoima district internal Audit report (2017) revealed that, 10% of the head teachers could not prepare financial books of accounts, 30% had incomplete cash books, 60% had incomplete payment vouchers and 80% had inadequate training on financial management. This current situation if left unchecked could lead to further financial complications. It is suggested that head teachers’ financial management practices should be enhanced to improve on budget implementation in secondary schools. Hence this study was intended to establish whether effective financial management practices can influence budget implementation in government secondary schools in Hoima district.

1.3 General objectives of the Study

The general objective of the study was to establish whether head teachers’ financial management practices have influence on the quality of budget implementation of government secondary schools in Uganda with a specific reference to Hoima district.

1.4 Specific objectives of the study

1. To establish the influence of financial planning on budget implementation in government secondary schools in Hoima district.
2. To establish the effect of accounting systems on budget implementation in government secondary schools in Hoima district.

• To establish whether monitoring influences budget implementation in government secondary schools in Hoima district.

1.5 Research questions

1. What is the influence of financial planning on quality of budget implementation in government secondary schools in Hoima district?
2. What is the effect of accounting systems on the quality of budget implementation in government secondary schools in Hoima district?

• What is the influence of monitoring on quality of budget implementation in government secondary schools in Hoima district?

1.6 Significance of the Study

The study is hoped to help managers and the researcher to learn the effectiveness of financial management practices on budget implementations in their schools. To the head teachers and teachers the findings can act as a self-assessment tool. To the school boards of governors, study findings may help them to devise strategies to improve on their financial managerial duties and functions. During the visits to schools, the study is also likely to help district school inspectors to give proper guidance to the school managers on the best financial management practices while implementing school approved budgets.

The Government may use the findings of this study to formulate policy guidelines on financial management in secondary schools. The policy makers may also adopt some of the recommendations to the findings of the study in attempt to improve budget implementation in secondary schools. The findings of this study may provide valuable insights to the government, MOE planners, School head teachers, school boards of governors, development partners and the communities on the effects of financial management practices on budget implementation. The government is likely to be in a position to devise strategies to improve the managerial skills of school head teachers in order to be more effective in the implementation of the school activities that were planned for.

The study would also help the researcher to gain skills in conducting research for instance interviewing, making questionnaire, observing, and data collection, widen the knowledge and improve on career development. This existing body of knowledge may be significant to Uganda martyrs university (UMU) as the findings could be used to train the school managers on financial management practices and budget implementation in secondary schools. This knowledge can also provoke other researchers to do similar studies in other regions or levels of education. The study will act as a reference point to other researchers in the same field as it is directly linked to the current interest in financial management practices in both the private and public sector.

1.7 Justification of the study

Despite all the schools having budgets put in place, most of them have failed in effective budget implementation (CRA, 2015). The budget implementation challenges in many schools may be attributed to the poor financial management practices that face the secondary schools.  There is still a gap between financial management practices and budget implementation in secondary schools which needs investigation, hence justification for the study.

1.8 Scope of the study

1.8.1 Geographical scope

The study was carried out in Hoima district. The researcher chose Hoima district because the budget implementation is poor in most government secondary schools and she is a resident of the district and therefore was able to access the respondents with ease. The district is located in the mid- western region of Uganda, with Hoima municipality as the heart of the district within which the district headquarters are located. Hoima district is around 200km from Kampala via Kampala Busunju- Kiboga- Hoima road. It shares boarders with Masindi and Buliisa districts in the North, Kyankwanzi district in the East, Kikuube, Kakumiro, and Kagadi district in the south. Hoima district stretches to the national boundary of the Democratic Republic of Congo in the west.

1.8.2 Content scope

The researcher investigated the effect of financial management practices on budget implementation of government secondary schools in Uganda with a specific reference to Hoima district. The study targeted school head teachers, the deputy head teachers, school bursars and district officials.

1.8.3 Time scope

The research study focused on a period of five years from 2016 – 2020; the time the government of Uganda brought many policies to curb financial mismanagement and improve on budget implementation in schools. Related literature concerning head teachers’ financial management practices and budget implementation in government secondary schools were reviewed to support the data collected. The study scope was intended to take a period of 5 months after approval of the research proposal by the University supervisors.

1.9 conceptual frame work

Conceptual framework can be identified as a set of broad idea and principles taken from the relevant fields of inquiry and used to structure a subsequent presentation (Kombo & Tromp, 2006). It is a research tool intended to assist a researcher to develop awareness and understanding of the situation under scrutiny and to communicate it.

INDEPENDENT VARIABLES                              DEPENDENT VARIABLES

MODERATING VARIABLES

Conceptual framework showing the relationship between head teachers financial management practices and budget implementation.

Source: Adapted with modification from Mulako & Rotich (2016).

This chapter will review independent variables in the aspects of planning, accounting and monitoring. The dependent variable will be budget implementation and this analyzed in the aspect of timelines, accountability and budget deficits. The moderating variable is the government policy which is not measurable. Nevertheless, it influences the implementation of the budget through their financial incentives, legal framework and general policy within which secondary schools in the country operate. If these independent variables are fairly moderated then the budget implementation can turn out to be effective as intended by the government and the outcome would be increased proper accountability, control of budget deficits, completion and sustainability of students in school.

1.10 Operational definition of key terms and concepts

Financial management practices: these are regarded as tasks performed with the authority of school governing body aimed at making use of school finances through budget implementation hence effective education. In this study, the financial practices will include planning, accounting and monitoring.

Budget implementation: this will refer to the actual execution of the budget laid down on paper (Kasumba, 2011). For purposes of this study, successful budget implementation referred to; accountability, execution and reporting.

Government secondary school: this will refer to schools which are owned and controlled by the government and the educational quality evaluations are conducted by the Ministry of Education.

CHAPTER TWO: LITERATURE REVIEW

2.0 Introduction

This chapter presents the literature review based on the three objectives stated in chapter one. The content covered areas of financial management practices and quality of budget implementation in schools. The  operational factors include; planning, accounting and monitoring which are discussed basing on existing literature reviewed from published books, journals, articles, magazines, newsletters, national laws and policies, international case studies, key government work plans and reports. All these gave baseline information on the area being researched on. The researcher gathered primary data, which was important for the researcher to correlate it with the existing literature in order to make conclusive deductions about the subject matter.

2.1 Theoretical review

This research study adopted the theory of management by Henri Fayol (1916) whose concepts and principles are common in situations of educational administration and management in Uganda. Henri Fayol (1841-1925), outlined six key activities as follows: technical, commercial, financial, security, accounting and managerial. It is important to point out that Fayol’s general principles of management take a perspective which essentially looks at schools from the top to downwards; in financial management the head teacher controls the budget and authorizes all the payment. Based on this theory of management, effective schools mobilize their funds and resources to achieve desired educational outcomes of intellectual and moral excellence through effective financial management practices.

This theory of management was adopted by Kaguri, Njati & Thiaine (2014) in their study of financial Management challenges facing implementation of free day secondary education in Kenya. It was recommended that planning and controlling should be done by managers if proper and accountable utilization of resources budgeted for in education are to be done in the right way. Based on this recommendation and the theory of management, this study identified the various financial management practices like; planning, accounting and monitoring that can moderate the implementation of budgets in government secondary schools in Hoima district so that resources planned and budgeted for are done in accordance to the financial guidelines.

Furthermore, the study adopted the theory of accountability as cited by Rangongo, Mokgadi & Beckmann (2016) in their study on causes of financial mismanagement in South African public schools.  Carrington, DeBuse and Lee (2008) advanced the theory of accountability and described it as a means to ensure that internal policies and procedures are lawful and reflect the best interests of its stakeholders, where organizations act in accordance with their particular governance arrangements. It was based on this that the study identified accounting as an aspect that can influence budget implementation in Hoima district.

In addition to the above, Døssing et al. (2011) also concur with the theory by emphasizing that accountability is a means of holding individuals and organizations responsible for executing their powers properly, and for paying particular attention to responsibility, participation and sanctioning of people for their corrupt acts. Accountability requires compliance with laws and regulations, record keeping, reporting, auditing and oversight as essential ingredients (Dubnick & Justice, 2004). When people or institutions handle funds that do not belong to them, they are accountable for that money to the body that made funds available to them. The researcher in this study wished to establish whether head teachers’ accounting practices can influence the execution and implementation of budgets in secondary schools.

2.2 Head teachers’ financial management practices

According to the Ministry of Education and Sports guidelines (1993), a head teacher in a secondary school performs many tasks. The most important ones are the mobilization of resources, management and control of finances, the organization and management of curriculum, management and motivation of teachers and support staff, secretary to BOG and PTA, and maintaining positive school- community relations.

However, the appointment to headship in Uganda is not on the basis of predetermined leadership qualities including financial management but rather on job qualification. This means that one is only trained on financial management when he or she becomes a head teacher or a deputy head teacher (M.O.E 2005).  Therefore, financial management practices in many secondary schools should be respected by the head teachers if they are to implement budgets. These practices are very important for successful management of school finances and head teachers must be conversant with them (GOU 2006). For this study, these practices referred to; planning, accounting and monitoring

2.3 Financial planning and budget implementation

According to Banham (2009), a more efficient planning process involves developing systems that allows the budget makers and various heads of departments to be incorporated into the decision making process through various committees. By planning, many problems are anticipated long before they rise and solutions can be sought through careful study. Therefore, there is usually the need for the school central budget holders to use the various school departmental budget proposals in the budget preparation (GOU, 2009). Based on this, the study intended to establish if the quality of budget implementation in schools can be affected by planning.

The National Audit Report (2013) also put it that effective planning is critical to the success of cost reduction strategies. Departments often do not integrate financial management with strategic and operational planning. An absence of planning prevents departments from optimizing the link between resources and outcomes. This planning would encourage the head teachers to operate within the expectations of the budget and attention could be given to those who did not achieve their objectives. Budgets could contribute to cost control procedures when managers spend according to their approved budgets. It would assist effective management of activities as it plans the departmental work and fulfils departmental needs. Therefore, financial planning refers to the process of allocating resources to improve the quality of education and a way of controlling expenditure to achieve institutional objectives.

To add on, Mulako & Rotich (2016) in their research on the effect of financial management practices on budget implementation in Machokos County in Kenya used a descriptive research design and in their findings it was established that planning had a great effect on budget implementation. However, in most of the public schools the budget making process does not have any room for departmental inputs. This is a loop hole that could deny the school quality goods and services (GOU, 2009). This study also used a descriptive design to find out if planning also can influence budget implementation in government secondary schools in Hoima district in Uganda.

According to Maritz (2005), it is still indicated that planning helps one to identify what the organization’s future goals are; how much money will be needed to achieve these goals; and how or where one will find enough money to achieve these goals and keep the organization ongoing. In other words, the school budget is based on present and future related finances and thus budgeting is a forward-looking process which should be guided by the school’s vision for the future and a realistic assessment of risks. This implies that, if the head teacher uses the budget correctly in management, planning of the school activities and implementing them becomes easy hence achieving efficient administrative performance.

According to Jones (2014), budgeting is an important financial planning tool that ensures actions are conducted and implemented according to the budget plans. Through the use of a budget as a standard, the school met certain programs that are implemented according to the set plans and objectives. For Siyanbola & Tunji (2013), a budget is defined as a parameter which measures the actual achievement of people, departments, ministries and firms, while budgetary control ensures that actual results are positively or negatively in accordance with the overall financial and policy objectives of the establishment.  However, there are gaps in planning and budget implementation in government schools which need to be investigated.

Scott (2005) contends that financial planning allows a goal, a standard of performance to be established with subsequent comparison of actual results with the created standard. It requires those involved to be forward looking rather than backward looking. Budgeting aids managers in coordinating, planning and organizing their budgets for various departments. For example, budgets of sports activities should be in coordination with the budgets of production. This therefore will help the head teacher to run all the activities of the term or academic year without budget deficits.

According to Munyiri (2008), the Boards of Governors (BOG) are mandated by the Education Act 1968 to audit and regulate expenditure by the school administration to ensure that all income received by the school is applied to the promotion of its objectives. The management and mobilization of school resources rests on the hands of BOG members whose membership includes co-opted PTA members and the head teacher who is always their secretary (Koech, 1999). The boards of governors (BOG) are mostly involved in the planning process while the head teacher implements the plans with the resources available. However, Munyiri (2008) has lamented that the aforementioned statutes presume that the members of the BOG and teachers are knowledgeable in law, supply chain management, accounting and project management. Unfortunately, the administrators do not apply these skills in the administration of many public secondary schools (Munyiri, 2008).

In addition to the above, each of the public schools is required to work out appropriate mechanism by which all stakeholders will approve major projects before they commence. Just because an item of expenditure has been included in the list of priorities does not imply approval by stakeholders (Munyiri, 2008). While prioritizing activities, the BOG should ensure that: The most basic needs are included in the first priority and on-going projects are completed before new ones are started (Munyiri, 2008).

According to the MoES budgeting guidelines (2019), all eligible secondary schools will receive capitation grants based on the approved unit costs per school per learner. All planned expenditures should be in accordance with the approved budget and these guidelines. In preparing for the school budget, there is usually the need for the school central budget holders to use the various school departments, budget proposals and to incorporate it into the decision making process through the various departmental budget proposals in the budget preparation (Kuria 2012). As the end users of the school resources the departmental or the various user groups ‘requirements of goods and services should prepare their annual requirements for the ensuing year before the budget holders or the school central procurement and budget preparation unit compiles the budget (GOU, 2009).

According to Semakula & Muwanga (2012), the implementation of the integrated financial management system was motivated by Uganda’s desire to improve efficiency in budget preparation, execution, and financial reporting. The gaps identified in these financial management practices compel the researcher in this study to establish their effect on budget implementation in government aided secondary schools in Hoima district hence a justification for the study. Therefore, there is need to support budget planning, financial reports, accounting and monitoring.

2.4 Accounting systems and budget implementation

Secondary school head teachers are the Chief Executive officers in their institutions and chief accounting officers managing all physical, human and financial resources in their   school set up (Nyongesa, 2007). Therefore, they play the most crucial role in mobilizing and translating all these resources to school effectiveness in terms of improving their students’ performance all levels. Consequently, failure to account for what has been received by the school head teachers in a given term may affect the implementation of the budget. This justified the need for the study to find out whether the quality of the budget implementation can be influenced by the head teachers accounting system.

Deegan & Unerman (2011) also put it that the core of the accounting process is an expectation that accountants should be objective and free from bias when performing their duties. The information being generated should represent faithfully the underlying transactions and events and it should be neutral and complete. Organizations like secondary schools must follow specific rules and formats of presentation for their annual reports and financial statements. Cole & Kelly (2011) in their study established that organizations may create and adopt a number of statements to communicate the corporation’s view on the subject of ethics. They stipulated common issues in business ethics to be included and they are transparency and reporting. This study also intended to study this in Hoima district particularly in government aided secondary schools.

In a study conducted by Turyahebwa, Sunday & Ssekajugo (2013) on financial management practices and business performance of small and medium enterprises in western Uganda, a positivist (quantitative paradigm) with cross sectional and correlation designs was adopted to get the findings. The operational measures like; accounting system, working capital and investment were studied and it was discovered that accounting systems had a great effect on the performance of small and medium enterprises. However it not clear if this can work in government aided schools which are nonprofit oriented. Therefore, there was a need to find out if accounting systems have any effect on budget implementation in government aided secondary schools hence justification for the study.

From the above observation, the key accounting event for any organization is the publication of the annual report which records the financial performance over a year. Financial reports help managers to discuss results and performance against the budget; they usually work from management reports, which have been prepared by the school accountants using accounting information systems. Such reports show budgeted revenues and costs for the period or year to date, actual revenue and costs to date and the variances between them. It will base on the reports presented by head teachers to auditors which may tell whether the budget implementation was poor or respected.

Deegan & Unerman (2011) emphasized that, although many people might argue that accounting regulations just affect how underlying economic transactions and events are reflected in the financial reports, without any impact on the nature or shape of this underlying economic reality, there is a considerable body of evidence which demonstrates that accounting regulations have real social and economic consequences for many organizations and people as well as schools in Kenya. This study also intended to find out if this can be the same in government aided secondary schools in Uganda with reference to Hoima district.

Financial accounting involves the overall process of identifying, measuring, recording, interpreting and communicating the results of economic activity; tracking business income and expenses and using these measurements to answer specific questions about the financial and tax status of the business which is basically a system that provides quantitative information about finances. To facilitate accountability, the school must keep records. In a school, books of accounts are usually written and kept by the bursar. A primary record in the school’s financial statements is the general ledger. This consists of figures and records from various ledgers which give the daily records of the financial transactions in the school (Munyiri, 2008).  A Cash book is a book of original entry in which transactions relating only to cash receipts and payments are recorded in detail.

Munyiri (2008) further puts it that if any school institution is to achieve its successes and implement the budget in accordance to the guidelines, it is necessary to keep records and update them. By keeping good records, the head teachers are able to determine which department is winning and whether specific departments need to be supported to improve. It is further emphasized that the importance of record keeping should not be underestimated in any organization since they provide historical and timely information that helps planning and budgeting.

Lastly, accounting is financial information in monetary terms, such as shillings, dollars, and pounds. It is of great importance to the head teacher because it deals with monetary records which must be kept to show how school money is spent thereby assisting in planning the activities and the head teacher should have a fair knowledge of financial records and accounting principles. However, unless a head teacher did accounts, there may be short of knowledge of financial statements which would be acquired through training and experience. Thus, a more experienced head teacher is therefore better placed in financial management. The handlings of these very necessary documents in financial management do not require training only but also experience. The more experienced head teachers are, the better they are in financial management (Baraka, 2010)

2.5 Monitoring and budget implementation

Mestry (2006) defines monitoring as the exercise of power in a transparent way thus involves one who should be accountable for what was or what should be done. For Arikawe (2009), it is the continuous or periodic review of a program or project to assess problem areas and recommend remedial actions. These definitions imply that monitoring compares actual expenditure and income against estimated income and expenditure and where things do not go on well, measures are taken to correct the mistakes. Internal control systems need to be monitored since it assesses the quality of the system’s performance over time. This can be accomplished through ongoing monitoring activities, separate evaluations, or a combination of the two. Ongoing monitoring occurs in the course of operations. It includes regular management and supervisory activities and other actions employees take in performing their duties.

Christine (2005) further describes monitoring as a continuing function that uses systematic collection of data on specified indicators to provide management and the main stakeholders within indicators of the extend progress, achievement of objectives and progress in the use of allocated funds. Monitoring goes hand in hand with reporting. The school has to report on its work and action to the management or supervising authority and other interest groups. In a school setting for example; board of governors (BOG), head teachers, and financial committees are supposed to monitor all the school programs effectively hence implementing the approved budgets, government programs and projects (BMAU 2017).  Even when this is done in many schools, budget deficits and deviations are reported by the head teachers. This compelled the researcher in this study to find out whether there is a relationship between monitoring and budget implementation in government aided schools.

Xaba & Ngubane (2010) in their study found out that monitoring and evaluation were done for purposes of reporting and accountability to chief financial officers. It could be concluded from this that in such circumstances where monitoring and evaluation are lacking, there would be misappropriation of funds and poor budget implementation. It is emphasized by the MoES in the budgeting and implementation guidelines (2019), that MoES, MoLG president’s office shall be responsible for monitoring and evaluation of budget implementation in the country. The district or municipal local governments are responsible for monitoring and evaluating the school’s performance while the head teachers and the BOG shall be responsible for day to day monitoring of activities of the school. This justified the need for the study to find out whether monitoring has an effect on effect on budget implementation in government secondary schools in Hoima district.

Relatedly, Ragonga, Mokgadi & Beckmann (2016) in their study investigating the underlying causes of financial mismanagement in public schools and focuses on the perceptions of various role players in the Limpopo Province of South Africa, found that there are various Departments of Basic Education in South Africa that allocate funds to schools each year, and expect school principals and school governing bodies to manage it appropriately. The problem is that in some schools, the principals, teachers and school governing body members are perpetrators of various financial mismanagement activities related to financial mismanagement. This article reports on qualitative research used to arrive at an in-depth understanding of why financial mismanagement occurs in certain schools. For this purpose, data was collected through semi-structured interviews with principals, finance officers and departmental officials and analyzed thematically. The findings revealed a lack of knowledge of legislation and skills, poor monitoring and control of funds, unavailability of financial policies in schools, omission to act against culprits, and lack of honesty, openness and trustworthiness. In my study, I intended to adopt the same approach and also collect data using semi-structured interviews. However, I also used quantitative approach with close ended questions.

According to the planning Department, MoES (2008), in Uganda there are no definite criteria enumerating the skills necessary for appointment to the BOG. Service in the school boards is not remunerated, consequently most professionals avoid it. The result is that most government aided secondary schools are managed by old and unenergetic retirees, semi-literate business people, or semiskilled nonprofessionals; often unaware of elementary law or the basic concepts of public finance. Therefore, in most government aided secondary schools particularly in rural Uganda, managerial gaps in monitoring and evaluation on budget implementation have emerged hence calling for study and particularly in government aided secondary schools in Hoima district.

The mission of the Department of Quality Assurance and standards in the district education office is to establish, maintain and improve educational standards in the country which includes financial management. These education standards can be improved through monitoring and evaluation of the financial resources which make all school activities run effectively. Its vision is to provide quality assurance feedback to all educational stakeholders on all educational institutions in Uganda (MOES, 2005). Based on this back ground, the researcher wished to study monitoring in relation to budget implementation.

2.5 Summary and Gaps Identified in the Literature

The review of literature indicates that implementing financial management practices have significant effects on budget implementation because these practices improve accountability, executions and timeliness hence efficiency and transparence in the management of government funds. Qualitative methodology with descriptive research design was used in the studies conducted to get the findings. However, much as literature points out the advantages of implementing financial management practices, there is a paucity of literature on the effect of head teachers’ financial management practices on the quality of budget implementation in secondary schools. Also, the scholars did not specifically focus on the variables as laid down in this study and most studies were qualitative thus do not guide us on the relationship between the study variables. This study will therefore fill the above mentioned gaps using a descriptive research design with both qualitative and quantitative methods to examine the effect of head teachers’ financial management practices on the quality of budget implementation in government secondary schools particularly in Hoima district.

2.7 Conclusion

Literature on financial management practices and budget implementation is silent on the steps taken when executing the implementation of the budget. Planning acts as a yardstick and measure of performance towards implementations of projects. The literature has not adequately defined management practices which was so central in this study. These gaps have prompted the researcher to undertake this study. The literature review above confirms that different scholars have conducted several studies to establish the correlation between financial management and budget implementation. However, a number of gaps have been identified as per the literature reviewed which this research bridged.

CHAPTER THREE: RESEARCH METHODOLOGY

3.0 Introduction

Research methodology is a general approach to studying a research topic. It is the framework underlying the strategy of a research. This chapter presents the research methodology undertaken to gain insight into the head teachers’ financial management practices and budget implementation in government secondary schools. The methods that were utilized in this study included the research design, target population, sampling and sampling techniques, research instruments for data collection, Validity and reliability of instruments, data collection procedure, and data analysis techniques.

3.1 Research Design

Research design is a plan and a structure of investigating so conceived as to obtain answers to research questions Kothari, (2004). The study intended to use descriptive research design because it attempts to collect data from members of a population in order to determine the current status of that population in respect to one or more variables, (Kothari, 2009). According to Mugenda and Mugenda (2003), descriptive research design is deemed to be the most appropriate method of doing this research as it involves an in depth study of the relationship between management practices and budget implementation which helped the researcher to describe the state of current affairs sand assess the characteristics of the situation. Various authors recommend the use of descriptive design; Orodho (2003) states that it can be used to produce information that is of interest to policy makers even in business.

The researcher used both quantitative and qualitative approaches to obtain data for the study because according to Creswell (2009), they generate quick response and self-reports from the participants in the study.In this regard, qualitative approach was viewed as appropriate for this study because it becomes possible to measure the reactions of many people to a limited set of questions, thus facilitating direct comparisons between people (Best & Kahn, 2003); in this case, it was be the responses of head teachers, deputy head teachers and bursars. On the other hand, quantitative approach was also seen to be suitable for this study since it is for testing objective theories by examining the relationship and the degree of implementation and outcomes of the variables. This method was also adopted in sampling, collection of data, data quality control and data analysis to establish facts on data collected. Therefore, it was assumed that quantitative and qualitative approaches were to complement each other in bringing about a meaningful research finding (Bryman & Cramer, 2009).

3.2 Population of the study

A population is referred to as the entire set of relevant units of analysis or data. Mugenda and Mugenda (2003) say that target population refers to the population to which a researcher wants to study. The population chosen for this study was chosen from all the 10 government secondary schools in the district with a target population of 10 head teachers, 10 deputy head teachers, 10 bursars,02 district educational officers. These people were targeted because they are the accounting officers responsible for financial management and are key informants who have experienced challenges in budget implementation.

3.3 Sampling procedure

Sampling refers to the systematic selection of a limited number of elements out of a theoretically specified population of elements while a sample is a subset of the study population (Kothari, 2004). The rationale is to draw conclusions about the entire population. According to Orodho (2003), the ultimate test of a sample design is how well it represents the characteristics of the population it purports to.

3.3.1 Sample size

The 32 sample size were selected from the population of 35 using the Krejcie & Morgan (1970) table for determining sample size from a given number of population, each category of the respondents plays a big role in the management of funds towards budget implementation as illustrated in the sample frame in the table below;

Table 3.0 Study Population, Sample Size and Sampling Techniques

Source: Adapted from Hoima district local government July 2019, Krejcie & Morgan, (1970) table for determining sample size and modified by the researcher.

3.3.2 Sampling techniques

A census study was used as it encompasses the entire target population (Kothari, 2009). It is a technique of sampling in which all members of the population are considered to form a sample. This technique was used because the population was small and hence no need of taking part of the sample. The census sampling of the 10 government secondary schools in Hoima District was selected and this included; 10 (100%) head teachers, 10(100%) deputy head teachers, 10 (100%) bursars and 02 district educational officers. These were targeted because they are the accounting officers responsible for financial management and are key informants who have experienced challenges in budget implementation.

3.3.3 Purposive Sampling

Purposive sampling is a technique that involves examining the entire population that have a particular set of characteristics such as experience, knowledge, skills, exposure to an event (Kothari, 2012). It was employed while selecting the district education officials because they are few. The advantage of using total purposive sampling was that, it involves all members within the population of interest and it is possible to get deep insights into the phenomenon the researcher is interested in.

3.4 Data collection methods

After the approval of the research instruments, the researcher got an introductory letter from the research supervisor in the Faculty of Education at Uganda martyrs University. This helped the researcher to get introduced to schools. After being granted permission, the researcher made telephone calls to the head teachers of the selected schools to establish rapport before the actual data collection date and also to introduce herself to the respondents.

3.4.1 Questionnaire method

According to Kothari (2012), questionnaire is a form of inter-related questions prepared by the researcher about the problem under the study, and based on the research objectives. The information for this study was gathered by use of questionnaires. In the questionnaires, there were both closed-ended and open-ended questions that were administered to the selected respondents in Hoima district (Fraenkel & Wallen, 2008). The questionnaires were filled in and collected before leaving to the next selected school to continue with the exercise.  Such data can best be tapped on closed ended questionnaires which allow respondents make quick decisions; in addition, closed ended questions helped the researcher to code the information easily for subsequent analysis and narrow down the error gap while analyzing data as observed by Sekaran (2003). Lastly, the use of a questionnaire allows busy respondents fill it at their convenient time and also allows them express their views and opinions without fear of being victimized (Oso & Onen, 2008).

3.4.2 Interview method

The study employed interview method. Interviews in this study helped the researcher obtain more information on the topic under investigation. This method was also used because it offered the researcher an opportunity to adapt questions, clarify the questions by using the appropriate language, clear doubts and establish rapport and probe for more information (Sekaran, 2003).

3.4.3 Document review method

The researcher reviewed documents like minutes of meetings, operational budgets, budget reports, financial reports and the ministry of education and sports financial guidelines. These were checked because they are the basic indicators of a financial position of a school. This method was used because it enables the researcher access data at his or her convenient time, obtain data that are thoughtful in that the informants have given attention in obtaining them and enables the researcher obtain data in the language of the respondent (Oso & Onen, 2008).

3.5 Data Collection Instruments

The instruments used in this study were questionnaire and document review checklist.

3.5.1 Self-Administered Questionnaire

The study employed a questionnaire as a tool of data collection. The questionnaire for respondents had six sections (see appendix I). Section A dealt with the demographic characteristics of the respondents, section B focused on planning, Section C focused on accounting, Section D focused on monitoring while Section E focused on budget implementation in the Hoima district.

3.5.2 Interview guide

An unstructured interview guide was used as a tool for collecting in depth information from the key informants. The guide had list of topical issues and questions which were explored in the course of conducting the interviews. The guide was drawn with the questions soliciting for the perception of the key informants regarding the influence of head teachers’ financial management practices on budget implementation in government schools in Hoima district. The interview guide was used because it provides in-depth data which may not be possible to obtain when using self-administered questionnaires (Mugenda & Mugenda, 1999; Kakoza, 1999).

3.5.3 Document review checklist

A document review checklist was used to collect more in-depth data on the topic under investigation. The checklist was used to provide in-depth qualitative information which may not be possible to collect with the closed ended questionnaire.

3.6 Quality control methods

According to Katamba and Nsubuga (2014) quality refers to the accuracy of the research methods used. Quality has two variants: validity and reliability.

3.6.1 Validity

Mugenda and Mugenda (2003) define validity as the degree to which results obtained from analysis of the data actually represents the phenomenon under study. According to Leedy and Ormrod (2001) validity is the extent to which the instrument measures what it is supposed to be measured. In this study the researcher ensured the validity of the results by designing questionnaires which are simple and easy to answer. This was intended to make the respondent provide correct information.

To ensure validity, a pilot study was conducted in some secondary schools in Hoima district and they include the head teachers, deputy head teachers and school bursars. Content validity of the instrument was determined by research methodology experts through looking at the measuring technique and how objectives are covered by the instrument. The research supervisor from the University of Uganda martyrs, Nkozi advised and ascertained the validity of the research instrument. The corrections identified on the questions were incorporated in the instruments so as to increase its validity (Fraenkel & Wallen, 2008).

Amin, (2005) recommended minimum CVI of 0.7 to be used. Validity was tested using content validity index which involves judges scoring the relevancy of the questions in the instruments in relation to the study variables.

The formula for Content Validity Index was;

CVI =

Where CVI = content validity

n= number of items indicated relevant.

N = total no. of items in the instrument

In this study, validity was achieved by establishing content validity. The researcher achieved content validity by using the experts to assess the validity of the research instrument. The experts especially research supervisors from UMU were given data collection tools to assess whether the items in the instruments were valid in relation to research topic, objectives, and questions. From the instruments they declared some items valid and others invalid. Those declared invalid were dropped, others adjusted, while the valid ones were maintained.  Then content validity index (CVI) was computed by dividing the number of items declared valid by total number of items/questions in the data collection instrument.

Table 3.1: Shows the content validity index (CVI) of the research instruments

Source: primary data

 Therefore, CVI =3.200854701/4 (0.800214).

From table 3.1, CVI was 0.8 (80%), and this was very good.  According to Waner (2005), as cited in Barifaijo, Basheka and Oonyu (2010), if the CVI is greater than 0.7, then the instrument is said to have a high content validity. The researcher analyzed the data collected and where need arose, the instruments were re-adjusted and re-designed to improve reliability and validity.

3.6.2 Reliability

Reliability is defined as a measure of the degree to which a research instrument yields consistent results or data after repeated trials (Mugenda and Mugenda, 2003). It reflects the degree of consistency in the understanding of the questions set. Therefore, reliability refers to the level of consistency and stability of the results. In this study, reliability was assessed by test-retest technique in the pilot study. The technique involved selection of the group and administration of the instruments to it. This technique involved piloting the instrument by administering the same instrument twice to the same group of respondents. The researcher administered the same instrument again to the same respondents after one to two weeks. The scores from both tests were correlated and evaluation of results done. The researcher used the instrument if there was a high correlation in the scores.

3.7 Data management and processing

Data collected was primary and secondary derived from library desk research, not limited to Journals, newsletters, articles, and textbooks. Primary data focused on the practices, experiences and views of the respondents regarding their involvement and participation in financial management. Data collected was sorted and summarised by colour coding and then later analysed through the use of charts, frequencies, tables against percentages and other statistical expressions; that is pie-charts, histograms, and bar graphs to values that aided in data interpretation.

3.8 Data analysis

The data was analyzed using the SPSS computer program. The SPSS computer package was used to generate frequencies, descriptive statistics, tables and graphs. The researcher used both quantitative and qualitative methods during data analysis. Quantitative data involved the use of frequencies, tables against their percentages, and other statistical expressions like; bar graphs and frequency graphs as to show values that aided in data interpretation. Qualitative data was presented in writing useful information from the respondents as presented in relation to the study variables. After collecting all the necessary data, this data was quantified, coded and analyzed and rephrased to eliminate errors and ensure consistency.

3.9 Data collection procedure

The researcher obtained a recommendation and an introductory letter from the Faculty of Social Sciences of Uganda martys University, after which she sought permission from the different respondents in Hoima District.

3.10 Ethical considerations

According to Creswell, (2009) any study involving people and about people ethical issues must be anticipated. It is clear that the methodology of the study may raise issues such as privacy and confidentiality that require ethical consideration during interviews. The study then was planned to be conducted in accordance with the ethical requirements and standards of Uganda Martyrs University where ethical approval was obtained before commencement of data collection. Effort was also made to ensure that this research project does not duplicate work already done by other researchers to uphold the code of ethics of conducting research and the integrity of study.

3.11 Limitations of the study

Conducting research in areas where most people are averagely educated posed a big challenge. Mobilizing and getting people to respond to the questionnaires and semi-structured interviews raised a lot of expectations from these respondents in anticipation of some money for facilitation. This was a challenge to the researcher in view of limited resources. However, the researcher was able to explain the benefits of this research to the education stake holders and that it is purely for academic purposes. This explanation was understood by respondents thus giving data to the researcher.

There was a limitation of getting data from literate respondents who argued that the required data was sensitive thus a feeling to withhold some information from the researcher. Therefore, this made data collection hard. The researcher had to spend more time explaining to officials the purpose of research with the introduction letter from the university; and this was able to convince the respondents to give data.

At the practical level there was a logistical challenge of acquiring all the required stationery items including papers, printing and photocopying besides other expenditures. As a solution the researcher ensured that all purchases of the supplies are made from the cheapest sources possible to minimise costs.

CHAPTER FOUR: PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS

4.0 Introduction

This section introduces the discussion and presentation of findings in relation to the study findings in relation to the questionnaires which has been designed basing on study objectives these included; to assess the influence of financial planning on budget implementation in government secondary schools, to determine the effect of accounting systems on budget implementation in government secondary schools and to establish whether monitoring influences budget implementation in government secondary schools.

4.1 Response Rate

After the study the researcher established the response rate. This was mainly to establish the number of respondents who answered the questionnaires and returned them for analysis. The respondents who were administered using the questionnaires were mainly; Head teachers, deputy head teachers and school bursars.

Figure 4.1: Response Rate

The results from the figure 4.1 indicate that the response rate was 93.7% of the respondents returned the questionnaires answered. Amin, (2005) indicates that when the response rate is more than 75% it is therefore okay to continue with the study.

4.2 Findings on the demographic category of respondents

This section presents the findings of the study in line to the demographic characteristics of the respondents. The study findings in this section were presented in line with the questionnaires and as in the questionnaire therefore the study will present the age category of the respondents first.

Table 4.1: Table Age category of respondents

The study results as in Table 4.1 above indicates that majority of the respondents were in the age brackets of 31-50 years. These results therefore indicate that majority of the respondents to the study were in the median age, suggesting that the respondents were mature with experience and thus giving important information on the objectives of the study while only 3% of the respondents were in the age brackets of 20-30 years and the remaining 3% age 51 years and above.

4.2.1 Gender of respondents

This section presents the gender of the respondents as responded too by the respondents. This is presented in figure 4.2 indicating both the frequency and the percentage of the respondents.

Source: Primary Data

The findings in the study indicate that majority 60% of the respondents were female while only 40% were female. This demographic data was carried out to show whether there was a bias between the respondents. Therefore since all the gender were represented it therefore shows that there was no bias in the data presented.

4.2.2 Findings on the occupation of the respondents

The study asked the respondents questions regarding their occupation to discover the targeted respondents with the required experience and information are the ones who have been delivered to the questionnaires and these included; Head teachers, deputy head teachers, bursars, district educational officers.

Table 4. 2: Findings on the occupation of the respondents

Source: Primary Data

The study results indicate that majority 40% of the respondents were Head teachers, 33.3% were deputy Head teachers while only 26.7% of the respondents were school Bursars. This indicates that the respondents asked have information regarding the subject topic.

4.2.3 Duration of service at the organization

The researcher also examined the duration of service of the respondents, this was done to establish if the respondents have worked with the respective schools for long and therefore they have valid information regarding the questions asked.

Figure 4.3: Duration of service at the organization

The results from figure 4.3 above indicates that majority 40% of the respondents had worked for 6-10 years, this findings therefore indicates that most of the respondents were conversant with the subject topic and therefore they were able to give information that could be relied upon.

4.2.4 Level of education of respondents

The level of education of respondents was carried out to establish if they were able to read the questionnaires and answer very well without any need of assistance.

Table 4.3: Level of education of respondents

Source: Primary Data

The results revealed that majority 56.7% of the respondents had Bachelor’s degree as their highest level of education, 20% of the respondents were diploma holders, while only 6.7% were master’s degree holders.

4.3 Research findings

This explains the findings in this study as they are presented according to the objectives of the study.

4.3.1 Financial planning and budget implementation

This objective intended to assess the influence of financial planning on budget implementation in government secondary schools.

In determining the level of financial planning the questions were asked in the questionnaire and presented using the likert scale. This was all done to be able to establish the influence on between financial planning and budget implementation.  The findings of this objective were gathered from questionnaires administered to the respondents. The variables were measured using 11 items scored on a five point Likert scale of 1=strongly disagree, 2= Disagree, 3=Uncertain, 4=Agree, 5= strongly agree.

Table 4. 4: Financial planning and Budget Implementation

According to the findings in the study majority 13 (43.3%) of the respondents strongly agreed that the head teacher and staff are involved in budget planning in this school, these results were also further indicated by the high mean value of 4.17. From the above analysis it is therefore evident that the Head teacher and staff are involved in Budget planning. These findings can also be supplemented by the response from the interview in which one of the respondents indicated that;

“Yes I am aware of the poor budget implementation in government secondary schools”

In this study another respondent further indicated that;

“In government secondary schools, stake holders involved in budget formulation are not skilled, knowledgeable and in most cases they are not involved”.

In analyzing the documentary review it was also further discovered that the schools has Local purchase orders which indicated that there is planning in the schools.

The table 4.4 results also indicate that 13(43.3%) of the respondents strongly agreed that this financial year, the planning meeting was held to set school priorities, this response is also further indicated by the High mean value 4.20, indicating that majority of the respondents agreed. From the above analysis is therefore imperative to note that the school has to hold meetings to set school priorities. According to results in the documentary review, it is also revealed that;

“93.3% of the schools indicate that Statements of accounts are prepared in the school. It was also discovered that all the schools have requisition forms; this therefore indicated that these schools are prepared for planning and this will enhance better performance.”

Another observation from the documentary review was;

“93.3% of the schools indicated that, General ledgers are prepared in the school. This therefore indicated that most of the schools in the study showed good use general ledger something that makes it easier in planning.”

In relation to the findings of the interview guide it revealed that;

“Budget formulation in the government secondary schools are not performed transparently since some of the essential staff are left out during the formulation of the budget as the top management specifically the head teacher and the deputy formulated the budget without engaging the other staff”.

On another note, table 4.4 indicates that majority 18(60%) of the respondents strongly agreed that the management of this secondary school has ample time for planning, this view was also in concurrent with the high mean value of 4.17 indicating that the management of the secondary school has ample time.

However during the interview one of the respondents disagreed with this as he stated that;

“During the school time we are busy and this has made us unable to have enough time to concentrate on budget issues as teachers are busy with academic issues”.

Still on the study findings from table 4.4, it is indicated that majority 15(50%) of the respondents indicated that Adequate resources in this school are dedicated towards planning, this view was also in line with the findings of the mean which was at 3.60 indicating that majority of the respondents agreed. However, to emphasize this one of the respondents from the interview stated that;

“The school Budget needs to be realistic and above all funds to government secondary schools should be released on time”

During the analysis of the documentary review it was observed that;

“Some of the schools received the cash for the cash late and this affected the implementation of key activities as they couldn’t meet the target as planned”.

Furthermore, Majority 18(60%) of the respondents indicated that in this school, the school budget is approved this was also still supported by a high mean value of 4.47 which showed that most of the respondent held the view that the school budget is approved.

The study results further indicate that majority 13(43.3%) of the respondents strongly agreed that in their schools, they stick to the budget period each year, this view was also further indicated by the high mean value of 4.10 which indicates that the schools stick to their budgets each year. To further support this finding, documentary review revealed that;

“Pre-operational and operational budgets are used in the school, this was however very instrumental in enhancing the planning and mechanism of the schools and enhancing the chances of Budget implementation”.

On the same note during the interviews it was also observed that

“Monitoring school programs is critical to ensure that there is quality in budget implementation in government secondary schools”

More still on the findings from table 4.4, the results indicate that 15(50%) of the respondents strongly agreed with the findings that the budget plans of this school are presented to the accounting officers every financial year, this was also indicated by the mean value of 4.23.

,

Apart from the above, the study findings also indicate that 14(46.7%) of the respondents strongly agreed that this school engages its stakeholders in making key budget decision, this was also further indicated by the mean value of 3.80, from the above results it is therefore evident that the schools engage stake holders in making key decisions.

Still on the question whether the school has a strong financial planning system, table 4.4 indicates that majority 18(60%) of the respondents stated that their schools have a strong financial planning system, this was also indicated by the high mean value of 3.97 implying that majority of the respondents agreed. However, findings from the documentary review reveal that;

“Some schools were found not to have the local purchase orders and this is something that makes it difficult to enhance financial planning. The 26% of the schools lack local purchase orders, this further indicates that these schools find it hard for an effective planning and therefore budget implementation is never achieved in these schools.”

Regarding the findings on whether Approval of budget plans made by management board of the school has enhanced adherence to budget implementation, on this view the results indicate that majority 13(43.3%) of the respondents strongly agreed that the Approval of budget plans by management board of this school has enhanced adherence to budget implementation, these findings in the study further indicate that most of the respondents indeed agreed to the statement.

 “With planning, there is some improvement in budget implementation, a few others have already undergone some a bit of training in budget issues”

4.3.2 Accounting systems and budget implementation

This objective intended to assess the effect of accounting systems on budget implementation in government secondary schools

Table 4.5 Response on accounting systems

In determining the response from the key dimension of the independent variable (accounting practices . the researcher presented the values in frequencies, percentages, medium and standard deviation values as indicated in table 4.15 below. The findings of this objective were gathered from questionnaires administered to the respondents. The variables were measured using 7 items scored on a five point Likert scale of 1=strongly disagree, 2= Disagree, 3=Uncertain, 4=Agree, 5= strongly agree.

Table 4.5: Response on accounting systems

Source: Primary Data

According to the study results in table 4.5, majority 14(46.7%) of the respondents strongly agreed that the accounting system has improved budget implementation in this school, this was also further supplemented by the mean value of 3.90 indicating that majority of the respondents strongly agreed.

The results from the study show that majority 15(50%) of the respondents strongly agreed that the accounting system effectively manages expenses of the school, this was also further supplemented by the high mean value of 3.93, hence indicating that the accounting system manages the expenses of the school. During the documentary review it was also discovered that;

“Procurement and disposal units are functional in the school, since more than 80% of the schools had a functional procurement and disposal units, this factor also furthers indicates that there is an interest by these school authorities to ensure accountability and therefore they have employed procurement and disposal units.”

The study results further indicate that majority 15(50%) of the respondents agreed that the accounting system used by the head teacher in this school is secure. This was also indicated by a high mean value of 3.77 and the response during the documentary analysis where it was observed that;

“90% of the schools had delivery notes and only 10% did not have.” This clearly indicates that the accounting system is secure.

Still on table 4.5, it is indicated that majority 17(56.7%) of the respondents stated that Transactions are recorded daily in this school, this was also further supplemented by the results of the mean value of 4.07, this further indicated that majority of the respondent agreed. On regarding the question if the records of school are kept, majority 14(46.7%) of the respondents strongly agreed, while 1(3.3%) strongly disagreed however with a mean value of 4.17, this therefore indicated that majority of the respondents agreed with the statement. This was further supported by findings from the documentary review which indicated that;

“the annual financial reports are prepared in the school and this was observed with 96.7% of the schools in the sample.”

Lastly, the results of the study show that 12(40%) of the respondents strongly agreed that Fiscal analysis team in this school is qualified, this was also supplemented by the mean value of 4.07 which further shows that most of the respondents agreed; a clear indication that accounting calls for trained personnel to implement budgets in government secondary schools.

4.3.3 Monitoring and budget implementation

This objective intended to establish whether monitoring has an influence on budget implementation in government secondary schools

Table 4.6 Analysis of monitoring

The findings of this objective were gathered from questionnaires administered to the respondents. The variables were measured using 7 items scored on a five point Likert scale of 1=strongly disagree, 2= Disagree, 3=Uncertain, 4=Agree, 5= strongly agree.

Source: Primary Data

Regarding on the question whether projects are monitored by the stakeholders, majority 21(70%) of the respondents strongly agreed with the mean value of 4.10 hence indicating that majority of the respondents strongly agreed. Regarding this question during the interview one of the respondents stated that;

“Budget implementation in government secondary schools is still a problem unless government comes out with a program for training all stakeholders on budget issues”

Still from table 4.6, majority 22(73.3%) of the respondent strongly agreed that the budget of the school is fully monitored by the school management, this also indicated that the school budget is fully monitored by the school management this was also supported by the mean value of 3.83 indicating that majority of the respondent strongly agreed.

During the interview one of the respondents stated that;

“It is indeed imperative for the Head Teachers to practice great financial management skills so as to improve the performance of the school”.

According to the findings in the study 11(36.7%) of the respondent agreed that the books of accounts of the school are fully reviewed, this is also in line with mean value of 3.87 which indicate that majority of the respondent agreed. In another response regarding the question of the district supervisors monitoring and reviewing the budget of this school, 10(33.3%) of the respondent strongly disagreed, this view was also indicated by the low mean value of 3.23 further indicating that majority of the respondents disagreed.

According to the findings in the study majority 14(46.7%) of the respondent strongly agreed that in the school, auditing of the estimated and actual budget every financial year is conducted, this view was also further supplemented with the findings of 4.03 further indicating that majority of the respondent agreed.

The study results also further shows that 18(60%) of the respondent agreed that in this school, there is follow up on budget plans by budget committee, this response rate is also indicated by the mean value of 4.10 further indicating that there is a follow up of budget plans by budget committee.

According to the study results majority 13(43.3%) of the respondent strongly agreed that; monitoring promotes budget implementation in the school this response rate was also in line with the mean value of 4.13 indicating that majority of the respondent agreed. This is also supported by the response from the interview guide which put it that

 “Monitoring has also helped on the quality of budget implementation in government secondary schools, where monitoring is regular and on time budget implementation is good and it has even helped in guiding some of the head teachers from unintended acts by going off the budget”

4.3.4 Budget implementation

In determining the response from the key dependent variable (budget implementation). The researcher presented the values in frequencies, percentages, medium and standard deviation values as indicated in table 4.20 below.

Table 4.7 Budget implementation

The findings of this objective were gathered from questionnaires administered to the respondents. The variables were measured using 12 items scored on a five point Likert scale of 1=strongly disagree, 2= Disagree, 3=Uncertain, 4=Agree, 5= strongly agree.

Source: primary data

According to the findings in the study, majority 9(30%) of the respondents disagreed with the statement that in this school, the funds are released in time for budget implementation, this was also in line with the low mean value of 3.30 indicating that respondents disagreed this view therefore shows that funds are not released on time. Regarding this view during the interview one of the respondents stated that;

“Obstacles to budget implementation in government secondary schools are; many budgets are at times not realistic and there is untimely funding of the budget”.

Table 4.7 results indicate that 14(46.7%) of the respondent agreed with the facts that the budget implementation in the school is audited, this is also in line with the mean value of 3.70 which indicate that most of the respondents were in agreement with the statement.

On regarding the question that there are many projects that have been implemented by in this school, very few respondents agreed and also 11(36.7%) of the respondents were not sure this is also indicated by the mean value of 3.43 indicated that very few respondents agreed.

Contrary to the above, the question of all whether stakeholders are involved when it comes to budget implementation in this school, the response was that 19(63.3%) of the respondent strongly agreed, while only 1(3.3%) strongly disagreed this study results therefore indicated that all stake holders are involved when it comes to budget implementation process.

Still on the findings in the table 4.7, 10(33.3%) of the respondent agreed that; the annual budget in this school was fully implemented in the last financial year, this was evident with the mean value of 3.63 therefore showing that most of the respondent agreed.

However, on finding out whether Budget deficits in the school are recorded every financial year, 12(40%) of the respondent agreed, this view therefore also indicated that budget deficits in the school are recorded every financial this was also observed in the mean value of 3.73 indicating that majority agreed.

In line to the study majority of the respondent agreed that in this school, the accountability of funds is presented to the accounting officers in time, this therefore indicated that accountability is presented to the accounting officers in time and this view was represented by the mean value of 4.0. It was also observed that majority 16(53.3%) of the respondents indicated that in this school, the budget deviations are reported to budget committee in time, this view was also further indicated by the high mean value of 4.17.

Furthermore, the findings of the study showed that majority 16(53.3%) of the respondents strongly agreed that budget meetings in this school are held to review budget implementation, this therefore shows that the school reviews its budget implementation.

Findings of the study shows that majority 19(63.3%) of the respondent indicated that they have been trained on the management of public finances and budget implementation, this study results was also in line with the mean value of 3.77, indicating that majority of the respondent agreed. Also majority 11(36.7%) of the respondent indicated that Proper management of finances will promote budget implementation in this school, this view was also in line with the mean value of 3.77 indicating that majority of the respondent agreed.

Regarding the question of whether the government policies are favorable to this school for budget implementation, majority 14 (46.7%) of the respondent stated that the government policies are favorable to this school for budget implementation. This is further supported by results from the documentary review where it was also found that;

“90% of the schools had had payments made based on invoices provided while only 10% were not. Findings in the study further indicate that all the schools had receipt books used in the school during the documentary.”

During the interviews on findings on how has accounting affected the quality of budget implementation in government secondary schools, one of the respondents stated that;

“Through using the accounting systems the school is able to understand its costs and income and this enables it to plan within limits thus avoiding deficits”.

CHAPTER FIVE: IMPLICATIONS, CONCLUSION AND RECOMMENDATIONS

5.0 Introduction

This section presents the study inform of implications, conclusion and recommendations

5.1 Implications of findings

The implications of the study were presented according to the study objectives; to assess the influence of financial planning on budget implementation in government secondary schools in Hoima district, to determine the effect of accounting systems on budget implementation in government secondary schools in Hoima district and to establish whether monitoring influences budget implementation in government secondary schools in Hoima district.

5.1.1 Influence of financial planning on budget implementation

According to the findings in the study, financial planning affects budget implementation, this is also in line with Banham (2009) who indicates that a more efficient planning process involves developing systems that allows the budget makers and various heads of departments to be incorporated into the decision making process through various committees. By planning, many problems are anticipated long before they rise and solutions can be sought through careful study.

The head teacher and staff are involved in budget planning in the school, this is therefore essential for the school since all the parties involved in the running of the school business are involved in the budgeting this was also in line with NAR, (2013) which indicates that effective planning is critical to the success of cost reduction strategies. Departments often do not integrate financial management with strategic and operational planning. An absence of planning prevents departments from optimizing the link between resources and outcomes and therefore it is essential the necessary departments during the Budget implementation process.

Financial planning would encourage the head teachers to operate within the expectations of the budget and attention could be given to those who did not achieve their objectives. Budgets could contribute to cost control procedures when managers spend according to their approved budgets. It would assist effective management of activities as it plans the departmental work and fulfills departmental needs. Therefore, financial planning refers to the process of allocating resources to improve the quality of education and a way of controlling expenditure to achieve institutional objectives.

The results from the study indicate that in a financial year, the planning meeting was held to set school priorities, From the above analysis is therefore imperative to note that the school has held a meeting to set school priorities this was also in line with Maritz (2005) who put it that planning helps one to identify what the organization’s future goals are; how much money will be needed to achieve these goals; and how or where one will find enough money to achieve these goals and keep the organization ongoing. In other words, the school budget is based on present and future related finances and thus budgeting is a forward-looking process which should be guided by the school’s vision for the future and a realistic assessment of risks. This implies that, if the head teacher uses the budget correctly in management, planning of the school activities and implementing them becomes easy hence achieving efficient administrative performance.

Furthermore, the study results show that management of the secondary school has ample time for planning, this view was also in line with Jones (2014) who put it that budgeting is an important financial planning tool that ensures actions are conducted and implemented according to the budget plans therefore organizations need to plan for well for their budget.

The findings in the study further indicate that adequate resources in this school are dedicated towards planning. Scott (2005) also contends that financial planning allows a goal, a standard of performance to be established with subsequent comparison of actual results with the created standard. It requires those involved to be forward looking rather than backward looking. Budgeting aids managers in coordinating, planning and organizing their budgets for various departments.

The results from the study indicate that the school engages its stakeholders in making key budget decisions, from the above results it is therefore evident that the school engages stake holders in making key decisions, this was also in line with Munyiri, (2008), who indicates that each of the public schools is required to work out an appropriate mechanism by which all stakeholders will approve major projects before they commence. Just because an item of expenditure has been included in the list of priorities does not imply approval by stakeholders.

Relatedly, approval of budget plans by management board of this school has enhanced adherence to budget implementation, this view was also in line with Semakula & Muwanga (2012) who put it that the implementation of the integrated financial management system was motivated by Uganda’s desire to improve efficiency in budget preparation, execution, and financial reporting.

5.1.2 Accounting systems and budget implementation

The study results indicate that there is a very positive and significant relationship between accounting systems on budget implementation in government secondary schools. This study results further indicates that for the government secondary school to achieve its budget implementation plans there has to be a good accounting systems, this view was also shared by Deegan & Unerman (2011) who indicate that the information being generated should represent faithfully the underlying transactions and events and it should be neutral and complete. Organizations like secondary schools must follow specific rules and formats of presentation for their annual reports and financial statements. Cole & Kelly (2011) in their study also established that organizations may create and adopt a number of statements to communicate the corporation’s view on the subject of ethics.

The results further indicate that 67% of the ability to achieve budget implementation is caused due to the accounting system. This result also further indicates that accounting systems is imperative to ensure that schools implement their budgets. These results also further shows that to achieve budget implementation there is need for efficient accounting systems. This is also in line with Turyahebwa, Sunday & Ssekajugo (2013) who used the operational measures like; accounting system, working capital and investment in their study and it was discovered that accounting systems had a great effect on the performance of small and medium enterprises.

In line to the study, majority of the respondents agreed that in this school, the accountability of funds is presented to the accounting officers in time. These findings from the study indicate that accounting system has improved budget implementation in schools. This is also in line with the study findings of Deegan & Unerman (2011) where it was indicated that, although many people might argue that accounting regulations just affect how underlying economic transactions and events are reflected in the financial reports, without any impact on the nature or shape of this underlying economic reality, there is a considerable body of evidence which demonstrates that accounting regulations have real social and economic consequences for many organizations and people as well as schools in Kenya.

According to the results from the study majority of the respondents strongly agreed that the accounting system effectively manages expenses of the school, this was also further supplemented by the high mean value of 3.93, further indicating that accounting system manages the expenses of the school. This study analysis was also in line with Munyiri, (2008) who indicates to facilitate accountability, the school must keep records. In a school, books of accounts are usually written and kept by the bursar. A primary record in the school’s financial statements is the general ledger. This consists of figures and records from various ledgers which give the daily records of the financial transactions in the school.

On regarding the question if the records of school are kept, the respondents indicated that the records in the school are kept this was also in line with Munyiri (2008) who further puts it that if any school institution is to achieve its successes and implement the budget in accordance to the guidelines, it is necessary to keep records and update them. By keeping good records, the head teachers are able to determine which department is winning and whether specific departments need to be supported to improve. It is further emphasized that the importance of record keeping should not be underestimated in any organization since they provide historical and timely information that helps planning and budgeting.

5.1.3 Monitoring and budget implementation

Monitoring has a strong positive and significant influence on the budget implementation. This study finding also further shows that to achieve budget implementation for the organization it is imperative to monitor the funds and the progress of the contracts. This was also shared by Curristine (2005) who stressed that monitoring goes hand in hand with reporting. The school has to report on its work and action to the management or supervising authority and other interest groups. In a school setting for example; board of governors (BOG), head teachers, and financial committees are supposed to monitor all the school programs effectively hence implementing the approved budgets, government programs and projects.

The study findings indicated that majority of the respondents stated that the funds are not released in time for budget implementation. This implied that, in schools most times the budgets are made and the funds most times are not available this therefore affects the implementation of the budget in the school. This view was also further stated by Curristine (2005) who indicates that when the funds are not provided in time it is difficult for the organization to achieve the goals and objectives of the school.

Lastly, majority of the respondents indicated that all stakeholders are involved when it comes to budget implementation in the school, this view was also in line with Xaba & Ngubane (2010) who put it that monitoring and evaluation were done for purposes of reporting and accountability to chief financial officers. It could be concluded from this that in such circumstances where monitoring and evaluation are lacking, there would be misappropriation of funds and poor budget implementation.

5.2 Conclusion

The research findings indicate that implementing financial management practices have significant influence on budget implementation because these practices improve accountability, executions and timeliness hence efficiency and transparence in the management of government funds. The implication from these findings is that financial planning is the main factor affecting Budget implementation and that for budget implementation to be effective there is need for better planning. These study results further indicate that for a government secondary school to achieve its budget implementation plans, there has to be good accounting systems and effective monitoring. This justified the need for the study.

5.3 Recommendations

The study recommends the government to provide the schools with the funds in time to ensure that the budgets are to be implemented and schools are able to achieve their goals.

The study recommends the government to recruit trained accountants since this will help in ensuring that the schools’ accounts are up to the standards

The Ministry of Education and Sports with the help of the District Education Officials should monitor and evaluate the demands of the government secondary schools and provide sufficient budget guidelines accordingly; otherwise, challenges of budget implementation will still arise.

The study lastly recommends the Ministry of Education and Sports to conduct in-service financial management training to equip all individuals who are currently involved with school financial management with the necessary knowledge and skills they need to perform their finance-related work

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QUESTIONNAIRE

UGANDA MARTYRS UNIVERSITY-NKOZI

Dear respondent,

I am a student of Uganda Martyrs University pursuing a Master’s degree in Education Administration and Management. I am conducting a study on “head teachers’ financial management practices and budget implementation in government secondary schools in Hoima district”. You have been selected to participate in this study because of your strategic position in Educational Administration in Hoima district and for the knowledge and information you have in the related study topic. All the information you provide is confidential and shall be used solely for academic purposes. Please spare some of your valuable time to respond to the questions that follow.

I greatly appreciate your assistance in this exercise.

Yours faithfully,

ANNET KITONE.

0779-388123

0786-437770

APPENDIX I

QUESTIONNAIRE FOR HEADTEACHERS, DEPUTY HEADTEACHERS AND BURSARS

Section a:  background information of the respondents

 Please tick the most appropriate answer in the corresponding box

1) Age:   i.) 20-30 years [ ]                                                  ii.) 31-40 years [ ]

iii.) 41-50 years [ ]                                                 iv.) 51 above     [ ]

2) Sex:   i.) Male [ ]                  ii.) Female [ ]

3) I am associated with this school as a

i.)   Head teacher of the school     [ ]                               ii.) Bursar of the school    [ ]

iii.) Deputy Head teacher of the school   [ ]

4) How long have you been in the organization?

i.) Below five years   [ ]                                              ii.) 6-10 years   [ ]

iii.) 11-15 years      [ ]                                                 iv.)  Above 15 years    [ ]

5) My highest level of education is

i.) Certificate [ ]                             ii.) Diploma   [ ]       iii.) Bachelor’s Degree    [ ]

iv.) Post graduate diploma [ ]        v.) Master’s Degree   [ ]

Please, use the scale below to answer the questions in the sections that follow by ticking the number that corresponds to your opinion of the statements presented to you.

Section b: planning

Section c: accounting systems

Section d: monitoring

What recommendations do you give the government to improve the head teachers’ financial management practices in this school?

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Section e: budget implementation

What have been the obstacles to budget implementation in this school?

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

What recommendations do you give the government to improve the quality of budget implementation in this school?

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Thank you for you time to fill this questionnaire.

APPENDIX II

INTERVIEW GUIDE FOR THE DISTRICT EDUCATIONAL OFFICERS

1. Are you aware of the existence of the poor budget implementation in government secondary schools in Hoima district?
2. Comment on budget formulation in the government secondary schools
3. Do you think the head teachers’ financial management practices affect the budget implementation in government secondary schools?
4. How has planning, affected the quality of budget implementation in government secondary schools?
5. How has accounting affected the quality of budget implementation in government secondary schools?
6. How has monitoring affected the quality of budget implementation in government secondary schools?
7. Comment on budget implementation in government secondary schools.
8. What have been the obstacles to budget implementation in government secondary schools?
9. How best can these obstacles be addressed?
10. What is the influence of head teachers’ financial management practices on budget implementation in government secondary schools?

Thank you for your time to fill this questionnaire.

APPENDIX III

DOCUMENTARY REVIEW CHECKLIST

APPENDIX IV