Practices and Challenges of Financial Resource Utilization in Government Secondary Schools of Dawro Zone

Abstract

This study was conducted in secondary schools of Dawro Zone, Southern Nations Nationality and People Regional Government. The purpose of the study was to investigate the Practices and Challenges of financial Resource Utilization. Descriptive survey design was employed to conduct the study. It was conducted in two woredas and one city administration. Two woredas were selected at random and city administration was taken based on availability. Ten schools were chosen at random. Then, availability technique of the non-random method was used to take sample respondents of Kebele Education and Training Board and Parent Student Teacher Association chairpersons where as teachers were selected at random. Principals, vice principals, supervisors and school financial workers were included by availability. The total sample size of the study was 176. Questionnaire, interview guide, and document analysis were used to collect data .Both quantitative and qualitative methods of data analysis were employed. In line with the nature of the basic questions and the data collected frequency of response, percentage, mean and standard deviation were employed to present and analyze data quantitatively. Besides, data obtained from the open ended items, and interview were analyzed qualitatively. As a result, the study revealed that government secondary schools of the Zone are largely dependent on governmental and non-governmental organization or donors for its sources of finance; there was lack of effectiveness of school budget utilizing; the stake holders’ participation was not well known and highest as much as the expected degree of participation; the absence of internal audit and limited amount of the coordination, follow up, monitor, control, and feedback of external audit offered to schools can reduce proper implementation of school finance and can put schools below its standards; also schools encounter a lot of challenges in utilization of financial resources. Some of them were mentioned here, for instance, the allocated budget was not as equivalent as the needs of schools, principal is over loaded or busy in accomplishment of many activities rather than budget process, untimely disbursement of school budget from government to schools were identified as challenges among others that created ineffective utilization of school finance. Finally, based on findings and conclusion of the study recommendations were made on schools have to diversify the sources of finance through expands internal income by agricultural product, co-curricular clubs and any other activities; For effective school budget utilization schools should have utilize approved budget according to plan, need to utilize allocated budget for expected educational purpose; schools and concerning body need to mobilize, develop awareness through discussion, and design strategy that can lead to highest participation of school committee and other stake holders; to promote the practice of schools performing or implementing financial issue the recruitment of internal audit is advisable by woreda and city administration education office and the coordination, follow up, monitor, control, and feedback of internal audit is obligatory; besides, for effective and efficient budget utilization the needs of schools more or less will be satisfied if schools create or generate their own maximum internal income as much as possible; Principals need to manage their time and delegate activities in order to fully utilize time and follow budget process; the local government should disburse school budget at the right time.

Keywords: Finance; Resource; Utilization; Secondary school and Zone

DOI: 10.7176/RHSS/9-15-01

Publication date: August 31^st 2019