EFFECT OF BUDGETING DIMENSION ON FINANCIAL MANAGEMENT OF PUBLIC SECONDARY SCHOOLS. A CASE STUDY FROM NYAMIRA, KENYA

Linet RAINI; Macktosh ONWONG’A; Henry OMOSA

doi:10.65672/fs.2026.3.2

EFFECT OF BUDGETING DIMENSION ON FINANCIAL MANAGEMENT OF PUBLIC SECONDARY SCHOOLS. A CASE STUDY FROM NYAMIRA, KENYA

Authors

Linet RAINI - Department of Accounting and Finance, Kisii University, Kenya.
Macktosh ONWONG’A - Department of Accounting and Finance, Kisii University, Kenya.
Henry OMOSA - Department of Accounting and Finance, Kisii University, Kenya.

Landing page: https://www.icfm.ro/fs.icfm.ro/articles/vol30i3p37-54.html

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DOI: 10.65672/fs.2026.3.2

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Abstract

The primary aim was to determine the effect of budgeting dimensions on the financial management of public secondary schools in Nyamira County, Kenya. This study utilised a descriptive research design. The study population consisted of all 130 Extra County secondary schools in Nyamira County. A sample of 172 respondents was drawn from 43 Extra County secondary schools. The study employed simple random sampling and purposive sampling techniques to select the necessary respondents, who were the Principals, Deputy Principals, Procurement Officers/Store Keepers and Accountants/ Account Clerks. Data were gathered through questionnaires. The study revealed that the budget dimension had a positive and statistically significant effect on financial management. The study concluded that budgeting practices in public secondary schools are moderately implemented but weak in strategic financial planning and control. The study recommended that schools should consider setting up an active budget committee that meets regularly to review spending patterns and track progress.

JEL Classification

M41, I22, H83

Keywords

financial planning, expenditure monitoring, resource utilisation, school administration, fiscal accountability

How to cite

Linet RAINI, Macktosh ONWONG’A, Henry OMOSA (2026). EFFECT OF BUDGETING DIMENSION ON FINANCIAL MANAGEMENT OF PUBLIC SECONDARY SCHOOLS. A CASE STUDY FROM NYAMIRA, KENYA. Financial Studies, 30(3), 37-54. DOI: 10.65672/fs.2026.3.2.

RePEc record

Handle: RePEc:vls:finstu:v:30:y:2026:i:3:p:37-54