Budgeting Practices of Secondary Schools in Allocating Operational Funds for Instructional and Support Services in Mbeya District, Tanzania.
Allocating Operational Funds for Instructional and Support Services
Abstract
This study focused to investigate the budgeting practices of secondary schools in allocating operational funds for instructional and support services in Mbeya district, Tanzania. The quantitative data were collected from a sample of 255 respondents encompassing members of the School Management Team (SMT) and heads of departments from 17 surveyed schools. These were analyzed by descriptive statistics and correlation analysis. Also qualitative data were collected from 10 participants involving 5 heads of schools and 5 school bursars. These were analyzed by thematic analysis. The concurrent triangulation design was employed to underscore breadth and in depth understanding of the problem. In budgeting school requirements, this study found that schools tend to prioritize some requirements over funds allocated for other categories. This practice compromises the indicative budgeting standard prescribed by the central government. It results into inequitable allocation of instructional and support services in schools. Also schools experience competency gaps in using the NeST (National e-Procurement System of Tanzania). The study underscores the necessity for ensuring consistent and timely disbursement of funds, strengthening the current school audit, enhancing transparency in utilization of funds, and employing expert bursars dedicated for managing school funds.
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