Capitation Grant and Secondary Schools' Financial Management Practices in Rubanda District.
The study investigated the capitation grant and secondary schools' financial management practices in the Rubanda district Specifically, the objectives of the study were to assess the status of financial management practices of capitation grants in USE Schools, to find out the factors hindering the use of capitation grants and financial management in the schools, and to examine the relationship between capitation grant and financial management practices. A descriptive research design was employed to guide the study. Simple random sampling and purposive sampling techniques were used. The study involved a sample of 50 respondents and was used to collect data about the study variables of capitation grants and financial management. Data analysis was conducted using Microsoft Excel. Findings of the study found that male respondents were highly represented by 56%, majority of the respondents 72% revealed that student attendance registers are always used by all the class teachers as one of the financial management practices of capitation grants in USE schools, 84% of the respondents showed that improper preparation of vouchers hinder financial management in schools and 55% revealed that headteachers received grants and accounts for capitation grant which showed a strong relationship between financial management and financial accountability. The study concluded that there was different status of financial management practices of capitation grant in USE Schools in Rubanda district as they include; school maintains good Financial record keeping, Finance Manual Guidelines from the Ministry are properly followed, Pre-designed School Record Forms from the Ministry are used consistently, Financial Record Keeping procedures, rules and regulations, policies and requirements are always followed, Statutory Records, Admission registers in this School are used every term and Student Attendance Registers are always used by all the class Teachers and there was a relationship between capitation grant and financial management practices as they include; This School prepares Statutory Financial reports in time and regularly, Accountability Reports of these School are in line with Comprehensive Ministry of finance manual, Accountability reports are regularly prepared and submitted in time to the Ministry per term and there is a standard format for presenting Regular reports on Accountabilities. The study recommended that to curb some of the challenges experienced by schools, as revealed by this study, school administrators and other education staff need training.
Kobusingye, Jackline (2023). Capitation Grant and Secondary Schools' Financial Management Practices in Rubanda District. Kabale: Kabale University.