Embed Size (px)
Citation preview
i
FINANCIAL MANAGEMENT PRACTICES OF
SECONDARY SCHOOL PRINCIPALS IN
BENUE STATE
BY
OCHE, DEAN OCHE
PG/M.ED/07/43123
DEPARTMENT OF EDUCATIONAL FOUNDATIONS
FACULTY OF EDUCATION
UNIVERSITY OF NIGERIA NSUKKA.
DECEMBER, 2009
TITLE PAGE
FINANCIAL MANAGEMENT PRACTICES OF
SECONDARY SCHOOL PRINCIPALS IN
BENUE STATE
A RESEARCH PROJECT PRESENTED TO THE DEPARTMENT OF
EDUCATIONAL FOUNDATIONS, FACULTY OF EDUCATION
UNIVERSITY OF NIGERIA, NSUKKA
IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE
AWARD OF MASTERS DEGREE IN EDUCATIONAL
ADMINISTRATION AND PLANNING.
BY
OCHE, DEAN OCHE
PG/M.ED/07/43123
SUPERVISOR: PROF. N.O. OGBONNAYA
DECEMBER, 2009
ii
APPROVAL PAGE
This thesis has been approved for the Department of Education, Faculty
of Education, University of Nigeria, Nsukka.
……………………………….. ………………………
Prof. N.O. Ogbonnaya Dr. J.C. Omeje
Supervisor Internal Examiner
……………………………. …………………………
Prof. G.C. Unachukwu Prof. N.O. Ogbonnaya
External Examiner Head of Department
………………………..
Prof. G. C. Offorma
Dean of Faculty
iii
CERTIFICATION
Oche, Dean Oche, a postgraduate student in the Department of
Educational Foundations, with the Registration No. PG/M.Ed/07/43123 has
satisfactorily completed the requirement for course work, and research work for
masters Degree in Educational Administration and planning in the Department
of Educational Foundations.
The work contained in this project is original and has not been submitted
in part or full for any Diploma or Degree course of this university.
iv
DEDICATION
This study is dedicated to my father in heaven and to my beloved wife
and children.
v
ACKNOWLEDGEMENT
The researcher recognizes the favour of the Almighty God in his life. He
will never ever forget the kindness shown to him by Prof. Nelson Ogbonnaya,
his supervisor in the course of his study.
The researcher will always remember his well meaning classmates and
lecturers that he had the privilege of meeting during his stay at Nsukka.
vi
.
TABLE OF CONTENTS
Title Page ................................................................................................................ i
Approval page ......................................................................................................... ii
Certification ............................................................................................................ iii
Dedication ............................................................................................................... iv
Acknowledgments .................................................................................................... v
Table of Contents ..................................................................................................... vi
Abstract .................................................................................................................... viii
CHAPTER ONE: INTRODUCTION
Background of the Study ........................................................................................ 1
Statement of the Problem ......................................................................................... 4
Purpose of the Study ............................................................................................... 5
Significance of the Study ........................................................................................ 6
Scope of the Study .................................................................................................. 8
Research Questions .................................................................................................. 9
Hypotheses .............................................................................................................. 9
CHAPTER TWO: REVIEW OF LITERATURE
Conceptual Framework ............................................................................................ 11
Concept of Finance ................................................................................................. 11
Concept of Management ......................................................................................... 11
Concept of Financial Management ......................................................................... 12
Revenue Generation in Secondary Schools ............................................................. 13
School Based Budgeting ......................................................................................... 15
The Principal and Accountability in Secondary Schools ........................................ 18
vii
Auditing .................................................................................................................. 19
Factor Hindering Financial Management in Secondary Schools .......................... 20
Financial Control Practices ...................................................................................... 22
Theoretical Framework ............................................................................................ 24
Theories of Management ........................................................................................ 24
Classical Management Theory ................................................................................ 24
Behaviorist Management Theory ............................................................................ 26
Review of Empirical Studies .................................................................................. 27
Summary of Literature Review ............................................................................... 30
CHAPTER THREE: RESEARCH METHOD .................................................. 32
Design of the Study ................................................................................................. 32
Area of the Study .................................................................................................... 33
Population of the Study ............................................................................................ 34
Sample and Sampling Techniques ........................................................................... 34
Instrument for Data Collection ............................................................................... 34
Validation of the Instrument ................................................................................... 35
Reliability of the Instrument ................................................................................... 35
Method of Data Collection ...................................................................................... 36
Method of Data Analyses ......................................................................................... 36
CHAPTER FOUR: RESULTS
Research Question 1 ................................................................................................ 37
Research Question 2 ................................................................................................ 39
Research Question 3 ................................................................................................ 41
Research Question 4 ................................................................................................ 43
Hypotheses One ....................................................................................................... 45
Hypothesis Two ....................................................................................................... 46
viii
CHAPTER FIVE: DISCUSSION, IMPLICATION, CONCLUSION
RECOMMENDATIONS AND SUGGESTIONS FOR
FURTHER STUDIES
Discussion of Findings ...................................................................................... 47
Implication of the Study ...................................................................................... 50
Recommendation ....................................................................................... 51
Conclusion ....................................................................................... 52
Limitation of the Study ....................................................................................... 53
Suggestions for Further Research Study ............................................................. 53
Summary ....................................................................................... 54
REFERENCES ...................................................................................................... 56
Appendix I: Letter of Introduction to Respondents ................................................ 60
Appendix 1I Population Distribution ....................................................................... 66
Appendix IV: Computation of Reliability Score with Cronbach Alpha ................. 83
ix
ABSTRACT
The study ascertained financial management practices of secondary school
principals in Benue State. Four research questions and two null hypotheses
were formulated to guide the study. The study employed a survey research
design. The population was not sampled due to the manageable size hence 624
principals of government grant aided secondary schools were used. A forty
seven item questionnaire was administered on 312 junior principals and 312
senior principals respectively. Mean rating and standard deviation were used
to answer the four research questions while t-test statistics was used to test the
two null hypotheses. The test of the two null hypotheses showed that there was
no significant difference in the mean ratings of junior and senior secondary
school principals on sources of funds for secondary schools, and there was no
significant difference in the mean ratings of senior and junior secondary school
principals on how funds are managed in secondary schools in Benue State The
findings of study revealed that principals explore other sources of funds such as
P.T.A. levies, funds from school farms, magazines, speech and prize giving day,
and canteens. Money raised from these sources are included in school budget
therefore such funds are accounted for. Budgetary plans are made in
collaboration with heads of department but not strictly adhered to in terms of
implementation. Furthermore, the findings showed that there were several
factors militating against financial management such as ghost workers,
untimely disbursement of funds, lack of ICT training in the bursary department
and neglect of internal auditing.
1
CHAPTER ONE
INTRODUCTION
Background of the Study
The principal is the executive head of a secondary school. He is
responsible for coordinating all school activities ranging from student
enrolment, planning of the school time table, keeping of school records like the
class registers, log book, visitors book, updating his staff with information from
the ministry of education, instructing the students, making budgetary and fiscal
plans, sourcing for fund to run the school and managing the funds made
available to run the school with the aim of realizing educational goals and
objectives.
One of the responsibilities of the secondary school principal is financial
management. The principal is expected to source for funds for running of the
school, he is expected to expand the sources of the school income from school
magazines, school workshops, school canteens, students arts and crafts, school
poultry and farms rather than over dependence on government grants. Beyond
sourcing for funds the principal has the responsibility of managing the available
cash in the school to avoid waste and displacement of priorities in attending to
school needs.
2
What then is financial management? Financial management is the application
of conventional principles in unwasteful spending of organizational funds with
the aim of achieving institutional plans and aspirations. Pandey (1995) defines
financial management as activity which is concerned with the planning and
controlling of an organisation‟s financial resources. According to Ogbonnaya
(2005) financial management implies liability to be called upon to account for
or answer for funds entrusted to one‟s care.
Principals of secondary schools in Benue State depend on school fees as
a source of generating fund for the school. Other sources of funds include
government‟s monthly or quarterly subvention and P.T.A. levies. Irrespective
of all the sources of funds available to secondary school principals, some
school activities and programmes are not being handled effectively because of
lack of adequate funds. Insufficient funds hinders the provision of
infrastructural facilities, laboratory equipments, computers, power plants,
audio-visual aids and stationeries among other facilities that enhances the
operation of the school. Lack of these facilities frustrates school programmes
and ultimately aborts educational goals and objectives. Osuala (2007) opined
that the financing of education is a collective responsibility of all stakeholders.
The school principal is expected to complement government‟s effort by
3
diversifying their income basis and utilizing the available funds judiciously for
the attainment of educational goals.
The problem of inadequate instructional facilities in secondary schools
in Benue State do not exclusively rest on funding as often depicted, rather the
problems are most likely made complex due to poor financial management by
the principals. Some of the principals are accused of lacking the necessary
training required of financial managers while others are accused of imposing
illegal levies on the students, neglecting budgetary plans, delaying
disbursement of funds for fraudulent purposes. This situation apparently crates
a turbulent atmosphere for the success of teaching-learning process. According
to Nwankwo, (1999) the school administrator needs specific skills in financial
management which are as follows:-Revenue generation, Assessment of the
school needs, Planning and programming, Prioritizing areas of pressing needs,
Cost benefit analysis, Stock taking, Market survey, Budgeting, Financial record
keeping, Receipts, Banking strategies, Delegation of staff for financial matters,
Auditing and Accountability.
Financial management practices of principals in Benue State has become
a sensitive issue over the years because of the growing public and government
interest in the provision of funds for the implementation of school programmes.
The public expects the school administrators to ensure prudent management of
4
school funds but on the contrary there are speculations and accusations of
financial mismanagement by principals such as lack of initiative by principals
to create other sources of funding the school, neglect of budgetary plans in
financing school programmes, poor disbursement of funds, lack of trained
personnels such as the bursars and cashier, lack of training in financial
management by some principals, illegal levies imposed on students,
incompletion of projects already approved and paid for by the government,
abuse of P.T.A funds, poor record keeping and poor auditing and accounting
system. It is against this background, that this study is designed to investigate
the financial management practices of secondary school principals in Benue
State.
Statement of the Problem
The present state of some secondary schools in Benue State is quite
deplorable, most books in the library are obsolete, there are out-dated
equipments in the laboratories, school buildings are yearning for renovation. It
seems all these could be attributed to poor financial management practices by
principals in Benue State. There are speculations and accusations that some
principals lack the capability of developing other sources of funding the school,
while others lack requisite training in financial management in terms of budget
preparation, fund disbursement, financial record keeping, auditing and
5
accountability. The Executive Secretary of the Teaching Service Board hard in
a meeting with secondary school principals indicted them of apparent lack of
capability in developing other sources of funds.
The financial management practices of secondary school principals in
Benue State has attracted criticism from parents and the general public and
need to be reviewed. This study, therefore intends to investigate the financial
management practices of principals in Benue State. It will also proffer solution
for financial mismanagement in secondary schools.
Purpose of the Study
The main purpose of this study is to investigate the financial
management practices of the secondary school principals in Benue State
Specifically this study intends to:
1 Find out the sources of funding secondary schools in Benue State.
2 Identify the procedures of budget preparation by principals in
Benue State.
3 Find out the factors hindering financial management in the
schools
4 Establish how funds are managed by the principals in Benue
State.
6
Significance of the Study
The findings of this study have both theoretical and practical
significance. The theoretical significance is hinged on classical management
theory. This theory creates a platform that equips the managers with principles
and guides to run the organization. These principles includes: objectives,
specialization, coordination, authority, responsibility, efficiency, Unit of
command, span of control, chain of command and balance. The educational
administrator uses these guides as a bases for decision making in regard to
quality and number of staff to employ per time, prioritizing areas of
expenditures as determined by school needs, market survey and available cash
for both recurrent and capital expenditures. In terms of the principles of
coordination, authority, and responsibility the school administrator will see the
need to employ staff and appoint department heads in areas of their
specialization ranging from the bursary, kitchen, and security department to all
the other departments in the school to ensure efficiency and maximum output.
The study will practically benefit school administrators, proprietors, the
ministry of education, Parents Teachers Association (PTA), researchers and
even international organizations like UNESCO and UNICEF. The study will
guide the government and school proprietors in making decisions of fund
allocation to schools.
7
The study will provide information to accounting officers like vice chancellors,
Rectors, provosts, and principals for the purpose of applying for grants,
prioritizing capital projects, when to embark on and when to discontinue with
such projects and when to seek financial assistance in running the school. it will
enable school administrators to keep proper record of their stewardships. by
the instrumentality of auditing financial accounting and record keeping.
The study will prevent wastage in educational institutions and guide
school leaders on when to employ more staff, disburse funds, by the application
of planning and programming of school finance through budgetary plans
stocktaking, market survey and savings. The findings of this study will
sensitize principals on the need to acquire necessary skills in Information and
Communicator Technology (ICT).
This study will be useful to Parents/Teachers Association that has to
rendered continuous financial assistance to the schools and anticipates that the
funds meant for projects are properly utilized and accounted for.
The findings will equally be of immense help to the office of the
accountant general of the state and official of state ministry of finance and
state pay office (S.P.O.) so that they should improve on their methods of
disbursement of funds to schools to check delays that hamper the
implementation of good educational programme.
8
Researchers on financial management and other areas of school
administration will benefit from the findings of this study as it will broaden
their knowledge. It will serve as a reference material and possibly help for the
recognition of relevant gaps yet to be filled in the study.
International organization like UNESCO and UNICEF could use the
findings of this study as a cue for financial dealings with educational
institutions. The way and manner funds should be used could be specified by
UNESCO and UNICEF for school administrators.
Scope of the Study
The scope of the study includes the geographical and content scope.
The geographical scope includes three hundred and twelve (312) Junior
Secondary schools and three hundred and twelve (312) Senior Secondary
Schools in Benue State while the content scope will focus of source of Funding
Secondary Schools, Financial Management Practices of Principal, Factors
Hindering Financial Management Practices in the Schools, Practices that can
enhance financial management practice in the schools, Revenue Generation,
Budgeting, Auditing, Financial Controlling, and Accounting,
9
Research Questions
The following research questions guided the study.
- What are the sources of funding secondary schools in Benue State?
- What are the procedures of budget preparation in secondary schools
in Benue State?
- What are the factors hindering financial management in the schools?
- How are funds managed by the principals in secondary schools in
Benue State?
Hypotheses
The following null hypotheses was formulated and was tested at 0.05, level
of significance.
HO1: There will be no significant difference between the mean rating of junior
and senior school principals on the source of funding secondary schools
in Benue State.
HO2: There will be no significant difference between the mean ratings of
junior and senior school principals on the financial management
practices of principals in Benue State
10
CHAPTER TWO
REVIEW OF LITERATURE
This chapter was organized under the following sub-headings:
conceptual frame work, theoretical frame work, review of empirical studies and
summary of the literature review.
1. Conceptual Framework
Concept of Finance
Concept of Management
Concept of Financial Management
Revenue Generation in Secondary Schools.
School Based Budgeting
The Principal and Accountability in Nigeria Secondary Schools.
Auditing Financial Accounts in Secondary Schools
Factors Hindering Financial Management in Secondary Schools.
Financial Control Practices
2. Theoretical Framework
Theories of Management
Classical Management Theory
Behaviorist Management Theory
3. Review of Empirical Studies
4. Summary of the Literature Review
11
Conceptual Framework
Concept of Finance
Finance is a discipline that deals with money and how it is generated,
invested and sustained in an establishment.
Finance is a branch of economics concerned with resource allocation as
well as resource management, acquisition and investment. Finance deals with
matters related to money and the markets. (Wikipedia, 2009)
According to Campbell (2004), finance is a discipline concerned with
determining value and making decisions. The finance function allocates
resources, including the acquiring, investing and managing of resources. This
definition implies that finance is an embodiment of facts, principles and
theories concerned with the raising and using of funds by individual, business
firms, educational institutions and government.
Concept of Management
Management could be defined as the judicious use of resources to avoid
wastage and to achieve institutional objectives.
Management is the act and manner of handling, controlling and directing
the affairs of a group. (Webster‟s Dictionary, 2008)
Management is defined as the organization and coordination of the
activities of an enterprise in accordance with certain policies and in
12
achievement of clearly defined objectives. Management is often included as a
factor of production along with machines, materials, and money. (Wikipedia,
2009).
As a discipline, management comprises of the inter-locking functions of
formulating corporate-policy and organizing, planning controlling, and
directing the firm‟s resources to achieve the policy‟s objectives. The size of
management can range from one person in a small firm to hundreds or
thousands of managers in multinational companies. (Wikipedia, 2009)
Concept of Financial Management
According to Oliobi in Ogbonnaya (2000) financial management deals
with the source of funds, their efficient uses and maximization of costs or
losses for greater profitability of the business, and in ministerial department,
post primary institutions for enhanced welfare of students and staff. Pandey
(1995) visualized financial management as “that management activity which is
concerned with the planning and controlling of an organization‟s financial
resources”. Ebinna (1995) sees financial management as administering funds
under the guidance of a body of knowledge and a disciplined way of
proceedings.
The implication of all the definitions so far is that financial management
is directly concerned with decision-making on the proper use of available
13
funds. In the educational sector, the head as the administrator performs the
tasks of a financial manager.
Revenue generation in secondary schools
Education constitutes the single largest enterprise in Nigeria. It is the
largest tool for economic progress, social mobilization, political survival and
effective national development of any country. The missionaries started it and
with independence in 1960, it was felt that the missionary education was
deficient and not quite adequate to meet our changing societal needs. This
prompted the government‟s interest to get properly involved in the management
of the education industry.
The management of finance is an important issue in running the school
system. School administrators need to be well oriented in economics, politics
and budgeting in order to manage the financial resources effectively. Madugu,
(1993) stated that school administrators need to be oriented in economics and
politics because there are many contending interests in the society which want a
share of the national revenue; and in budgeting because whatever is allocated
has to be properly distributed among various departments and units.
Thus, it has become very clear that the traditional resources of
government grants to schools are no longer adequate. The school administrators
do not have the necessary funds for the efficient running of the school system.
14
Funds are required to sustain and maintain the school facilities and to
implement the curriculum effectively, etc. The school administrators should not
fold their hands to allow the situation to get worse. Instead, they should exploit
other reliable and legitimate sources of funds for the school (Ede, 1997;
Fagbemi, 1986).
According to Ogbonnaya, (2005), the sources of funds available to
educational institutions include: School fees, government grants, proceeds from
school activities, community efforts, donations from individuals and charity
organizations, endowment funds and petroleum trust fund
There are several ways the school principal can initiate the generation of
funds. Brah (1988) suggested the operation of school canteens, carpentry and
metal workshop to generate funds and to encourage the spirit of self reliance
dignity of labour and useful citizenship.
Fagbemi (1986) suggested that school principals must look for ways to
raise money for their schools. Thus the alternative-ways to generate fund
according to them, include poultry, rearing, rabbitry, piggery, practical farming
levies, examination fees and uniforms. He made it clear that these efforts have
made some schools to build school halls, laboratories and libraries for
themselves, since shortfall in school finance has become more imperative. This
is why, agricultural practices such as large-scale animal husbandry, poultry,
15
piggery, cattle rearing, fish farming, cropping, food processing and other
revenue generation as welding, printing, tailoring, plumbing and photography
remain plausible options.
School Based Budgeting
Adesina (1997) defined a school budget as an outline of the plan for
financing the school system for a given period. It can be implied that budget is
the financial statement of a proposed expenditure and expected revenue of the
government, public corporation or educational institution for a particular period
of time.
A school budget controls the financial behaviour of administrators in a
school system, it prevents waste or reckless spending of funds provided for
various educational services.
The budget process is presented by Ezeocha (1990) as follows
1 Careful study of the educational needs of the school and estimation of
the revenue that will be necessary to meet these needs.
2 Planning and procurement of the necessary revenue to implement the
educational programmes agreed upon.
3 The determination to execute the educational programmes
4 The determination of the ways to allocate the available revenue in such
manner as to avoid friction, duplication and waste.
16
In preparing the school budget, it is necessary that workers within the
school, who operate the educational programmes have a large share.
Adesina (1997) identifies major plans involved in budget preparation namely:
1 Educational plan, which defines the policies of the school, its
programmes and activities as well as other educational services to be
carried out.
2 The expenditure plans, which translates each educational programme, or
service into cost
3 The financial plans, which sets out the means of meeting the cost of
educational programmes and services.
Administration of School Budget
It is one thing to prepare a school budget, it is yet another to implement
the budget. It appears like some school principals despise budget preparation
as a tool for financial management and even when a budget is prepared
implementing the budget poses a challenge.
The administration of a school budget simply means operation,
execution and implementation of the school budget. The very first step the
administrator should take in administering a school budget is to provide himself
with the necessary school account books for the purpose of entering both the
detailed amount budgeted for, receipts and expenditures. The second step is to
17
provide a double-check on expenditures. The third step is the proper handling
of reserve fund set up to handle special needs as they arise (Ogbonnaya, 2005)
It must be acknowledged that caution must be taken in the sense that the
administrator has to follow the specifications of the budget.
In budget administration self-discipline is very important. Ojelabi in
Tafida (2005) cautioned that heads of institutions should not see themselves as
money grabbers or ten percenters. In fact effective administration of school
budget calls for self-control on the part of the principals who must make sure
that all revenues and expenditures of the school are effectively controlled.
Budget evaluation
The purpose of budget evaluation is to determine the success or failure
of the budget, its quality and the degree to which it agrees with the set goals of
the school administration. Budget evaluation can be made by a professional
evaluator or by a lay man. The success of the budget should be judged by the
extent to which its estimates and expenditures agrees with the actual amount
received and expended. In the absence of emergencies, a well prepared budget
will agree closely with the actual figures shown in the annual reports.
(Ogbonnaya, 2005).
18
The Principal and Accountability in Secondary Schools
The role a principal plays is regarded primarily as that of a head teacher
who keeps things in good order, disciplines students, submits reports, performs
whatever clerical work as necessary and keeps tracks of students records. All
these are aimed at achieving the goals for which the principal is to be held
accountable.
The principal cannot make policy statements without interference. His
performance is being subjected to increasing criticisms by parent and other
stakeholders who sees the management of the school as not just the
responsibility of the principal alone but a collective responsibility of the entire
community. The principal has to realize the commonality of interest he shares
with those from the ministries of education and other stakeholders therefore the
principal is to provide himself with the management skills for the increasing
demands for accountability to government, community, students and other
constituencies (Udoh; Akpan & Gaug (1997).
According to Tafida (2005) accountability would include setting correct
goals evaluating their degree of achievement and at what price, presenting and
interpreting the information to the public, and accepting responsibility for any
results that are perceived as adequate.
19
Accountability according to Adesina (1997) is largely a legal concept
defined by recommended or required procedures in record keeping and
financial transactions. It also requires procedures for reviewing and disciplining
individuals who tend to violate professional ethics and standards. It involves an
audit to ascertain whether resources have been used for specified purpose
according to practices or requirements.
Principals, who are appointed outside merit or due to political
considerations may not posses the management expertise and experience
needed for efficient and effective school management. (Udoh et al, 1997)
Auditing
Auditing could be defined as the examination of financial records to
guard against fraud and waste. According to Ogbonnaya (2000) auditing in
education means the verification of records kept in an accounting system of an
educational institution. Its importance lies in the fact that no financial
management would be complete without audit. The primary objective of
auditing in private organization is to verify the records kept in their accounts
departments in order to determine their gains and losses on the efficiency of
financial managers. That of educational institution is to among other things
detect fraud and error in financial management of educational institutions.
20
Ezeocha (1990) identified two main types of auditing that a school can use
namely: internal auditing and external auditing
In external auditing, the authorities of the institution, engages the services of
those outside the institution, normally qualified accounting personnel to verify
the records kept in the accounting system of the school.
In internal auditing, the Busary department of a school may engage a
person to be in charge of performing the work of auditing and accounting. Such
audits are continuous and comprise the setting up and carrying out of the
various internal checks.
Factor hindering financial management in secondary schools
There are multiple factors that constitute problems of financial
management in secondary schools. Some educational administrators and
planners are not conversant with finance terminologies, concepts and principles
in order to practice as chief executive of institutions or organizations. These
terminologies include planning, budgeting system, cost benefit analysis,
financial accounting, taxation, virement, real resource cost capital costs.
According to Ogbonnaya (2005), the .knowledge of these finance
terminologies will put practitioners at a vantage point in dealing with issues as
they arise.
21
It is speculated that financial records in secondary schools is
characterized with indiscriminate expenditure and displacement of priority in
issues of infrastructural provisions and employment. In view of this Ogbonnaya
(2005) opined that the knowledge of educational finance would help
educational administrators to know when to employ staff, disburse funds
allocate equipment and refurbish dilapidated equipment.
Another factor militating against financial management in secondary
schools is inadequacy of funds. Ochai (2005) stated that management problems
arise as a result of inadequacy of funds.
Ogbonnaya (2005) noted that some administrators do not involve their
subordinates in budget making and preparation. Rather, they prepare budgets
single-handedly or as if it is their own private affairs. Such administrators see
budget making as their own exclusive preserve.
Obi (2004) Identified certain problems in secondary school financial
management practices. They are: inadequate funding, ineffective methods of
disbursing funds, mismanagement of funds, inadequate statistical data,
increased school enrollment, rise in cost of education, instability of government
policies, and corrupt practices in financial management.
22
Financial control practices
Reckless spending of available fund by school principals is hazardous to
the entire school system therefore principals must exercise relative control over
how money is spent on recurrent and capital projects.
According to Ogbonnaya (2005), financial control is defined by
Financial Training Course (FTC) (1998: 267) as “a branch of management
which enables expenditure to be kept in check under the will and direction of
the controlling body, and the inflow of revenue to be constantly under review.
In Nigeria, the term „controlling body‟ refers externally to the federal
government and its agencies and internally to several boards, parastatals and
commissions.
Authorities in financial Management including Ezra in (1990),
Oshishami (1992), and Pandy (1995) stated that in order to ensure effective
financial control both internally and externally, the controlling body must
establish a system of financial administration which:
i. Safeguards the assets of the public authorities
ii. Ensures that the complete financial consequences of all policies and
schemes are considered at the appropriate decision level
iii. Ensures that all authority optimum value for money from the services
provided
23
iv. Ensures that the money is spent wisely
v. Ensures that the most desirable services are developed at the expense of
less desirable ones
vi. Ensures that services are provide economically and efficiently
vii. Ensures that the objectives set are actually attained, that is ensuring that
the organization is effective.
viii. Ensures that the organizational adopts a multidisciplinary or corporate
approach to problem solving
ix. Exercise general financial supervision and over sight. (Ogbonnaya,
2005)
In view of the analysis made so far financial controlling is an
established device to promote checks and balances in organizational finance
management and there are specified principles, rules and regulations laid down
by the supervisory body to ensure the desired control.
The principal as the chief accounting officer of the school has the
responsibility of ensuring that adequate financial, information is collected,
processed, interpreted and reported and that adequate financial monitoring is
effected during the implementation of policies. He should make sure all
expenditure is legal, authorized and audited.
24
Theoretical Framework
Theories of Management
Many management theories have been propounded however two of these
theories have been selected for the purpose of this research. They are:
- Classical management theory
- Behaviourist management theory
Okeke in Ndu, et al. (1997) discussed these theories as follows:
Classical Management Theory
The classical management theory recognizes the role that management
plays in an organization. According to Ijaduola K.O (2008) the theory began
from the early twentieth century with the work of Frederick Taylor and Henri
Fayol. Since then many scholars of management have been propounding
different theories about how to manage work and workers efficiently and
effectively. He states that the classical theory considered structural and
technical factors as important in improving organizational performance. The
theory regarded a formed hierarchical organizational structure marked by
vertical lines of authority, communication, co-ordination between members of
the concern as per-requisites for organizational functioning and effectiveness
he added.
25
Ndu, Ocho and Okeke (1997) stated some principles of the classical
management theory which will serve as guides for managers. They are:
objectives, specialization coordination, authority and responsibility. the
principles stipulates that in an organization there must be one supreme
authority and cleat lines of authority and their relationships should be
hierarchically and horizontally specified. Other segment of management
principles include; efficiency, delegation, unity of command, span of control
chain of command and balance. in terms of efficiency, organizations should be
planned and the objective attained with the lowest possible cost. Decisions
should be made at the lowest competent level, each worker should be
answerable to only one superior so that there will no role conflict.
The principles of the classical management theory are very helpful to the
manager of an institution as their knowledge will help him solve problems
relating to assignments and functions of departments and individuals,
classification of work to be done in terms of job designation, job specialization,
hierarchy of authority and co-ordination.
The school principal is expected do apply these principle in staff
employment and placement putting into cognizance their relevance and areas of
specialization for proper delegation of duty.
26
Behaviourist Management Theory
One of the major theories to take into consideration when studying
financial management practices of principals in seconding schools is B.F
Skinner is Behavioursit Theory.
According to Wikipedia (2009), the theory‟s main focus is the basic
principle of reward and punishment in which case a student is rewarded for
exhibiting good behaviour and is punished for misbehaving. Skinner suggests
that pleasant experiences act as positive reinforces, causing learners to make
desired connections between stimuli and responses. likewise, negative
experience act as negative reinforcers, causing learners to avoid undesirable
responses to stimuli. This reinforcement, both positive and negative, increase
the rate of learning and can shape behaviour in the school if applied
consistently.
Mondy, Gordon Sharpline and Premaux (2007) opined that he
behaviourist theory was developed in reaction to the formal tradition of the
classical models. According to main Emile Durkheim, a French sociologist
emphasized the idea that groups of people having established their own values,
rules and norms of behaviours, control human conduct in and social
organization – This is, they were able to subordinate the behaviours of
individual members of the group to the group values and norms.
27
The school principal in discharging his managerial duties should apply
the principles of this theory for rewarding and punishing staff as the case may
be. This could save the school from waste of financial resources where staff
like the bursars and the cashiers are rewarded or punished for financial
malpractice.
Review of Empirical Studies
The review of empirical studies was conducted as follows:
Onye (1990) carried out a research on the financial management
problems of secondary schools in Anambra State in 1990. Descriptive survey
design was used for the study. The population for the study was limited to 457
secondary school principals in Anambra state during the 1988/89 school year.
Randomly sampling techniques was used to sample 34% of the entire
population which yielded 156 principals in selected secondary schools in the
zone. In anlaysing the data the researcher used mean and standard deviation to
anlayse the research questions and t-test to test formulated hypothesis. The
finding of the study revealed that inadequate funding of schools by the
government has delayed most of the major projects in schools.
Tafida (2005), conducted a study on the financial management strategies
of Federal Colleges of Education (Technical) in northern states of Nigeria. The
population of the study comprised of 140 principals as well as 140 heads of
28
department. The instrument used for data collection was a structured
questionnaire that contains 59 items. The data was analyzed using simple
percentage to answer research question I and 2, mean and standard deviation
was used for research questions 3 and 4 while t-test were employed for the two
null hypotheses. The major findings of the research indicates that the use of
control card which shows the position of each vote at a glance was given less
attention, allocation of funds to departments and sections were not based on
approved departmental budgets, funds in form of imprest were not allocated to
departmental heads and no departmental head was accorded priority in terms of
funds allocation and very few among general services were rendered in the
colleges to generate additional funds.
Ochai, (2005) conducted a research on financial management practices
in secondary schools in Otukpo education zone, Benue state. Four research
questions and two null hypotheses were stated to guide the study. The research
was a descriptive survey study. The population consisted of one hundred and
fifty three secondary school principals, vice-principals and bursars. The sample
of the study consisted of the entire population hence the population was not up
to two hundred. A structured questionnaire was developed, validated and used
for the study.
29
The result of the study indicated that school fees are the major source of
funding secondary school education. The study further revealed factors that
hinder effective financial management practices as inadequate allocation of
funds, corrupt practices by financial officers and increase in school enrolment.
From the findings of all empirical studies reviewed the major findings
was centred on poor finance from the government in managing the schools and
corrupt practices on the part of principals in the management of finance in
secondary schools while the present study is on financial management practices
by secondary schools principals. The difference was that the findings of this
study: “financial management practices of principals of secondary schools in
Benue State” is intended to be extensive, using the entire populace of principals
of Benue State as population of the study because the only previous study on
financial management of principals in Benue State was centred only in Otukpo
educational zone. The study will take into cognizance the relevance of ICT in
financial management of the schools, other creative means the principal can
generate funds rather than over depending on government grant and relevant
skills principals need to acquire to enhance financial management in schools.
30
Summary of Literature Review
Judging from the multiple schools of thought on financial management it
could be stated that no organization is managed successfully in the mist of poor
financial resources. Even at instances where sufficient fund is generated in an
establishment judicious use of such funds is not made. Financial management is
crucial for survival and advancement of the establishment.
There was a review of literature on revenue generation in secondary
schools, school based budgeting, principals and accountability in Nigeria
secondary schools, auditing, factors that hinders financial management,
financial controlling practices. Inadequate funding of schools by the
government is a major challenge to educational administrators; poor
management of the available resources is also a major factors hindering
financial management in secondary schools. There was a consensus on the need
for school administrators to generate fund internally to complement
government‟s effort. Where the source of funding a school is solely
governments grant then there is bound to be financial challenges in such
organization.
It was derived from the literature reviewed that a school principal in the
contemporary world needs to be equipped with relevant financial management
skills to cope with the unending financial demands in the school system. In this
31
regard the researcher wishes to find out the financial management practices by
secondary school principals in Benue state with the view of recommending
ways principals can manage financial resources in the school.
Although several studies was done on financial management practices of
secondary schools no mention was made on the relevance of Information and
Communication Technology (ICT). No extensive study on financial
management practices of principals was done in Benue State. The only study
done use Otukpo education zone as the area of the study, therefore this study
financial management practices of principals will focus on all the principals in
Benue State
32
CHAPTER THREE
RESEARCH METHOD
This chapter took the following procedures in the research. It is
organized under the following subheadings: Design of the study, Area of the
study, population of the study, sampling and sampling techniques, instrument
for data collection, validation of the instrument, reliability of the instrument,
method of data collection, and method of data analysis.
Design of the Study
The design of this study was descriptive survey, this seeks to establish
the opinion of the principals of junior and senior secondary schools in Benue
state on sources of fund generation, budget preparation, disbursement of funds
and how funds are accounted for. Ali (2006:296) defined survey as “a study
which seeks or uses the sampled data of an investigation to document, describe
and explain what is existent or non-existent on the present status of an event
being investigated”. The purpose of selecting this study design is because it is
the most relevant design that could help the researcher in the study.
Survey research is widely employed in the study of significant
educational problems and has obviously had profound influences on the field of
education as much as other social science discipline.
33
Area of the Study
The research was carried out in all government financed secondary
schools in Benue State. The state comprises 23 LGA namely. Katsina-Ala,
Konolisha, Kwande, Logo, Ukum, Ushongo, Vandeikya, Buruku, Gboko
Guma, Giwer, Giwer-west Makurdi, Tarka, Ado, Agatu, Apa, Obi, Ogbadibo,
Ohimini, Okpokwu, Oju, Otukpo. Benue state falls within the North-Central
geo-political zone in Nigeria. The state shares common boundaries with Enugu,
Kogi, Nassarawa and Taraba State.
Population of the Study
The population of the study comprises all principals of government
financed junior and senior secondary schools in Benue state. Based on the
available statistical record as at March 2009, the population of junior and senior
school principal was six hundred and twenty four (624). This will later be
categorized as follows. Three hundred and twelve (312) principals of Junior
school and three hundred and twelve (312) principals of senior secondary
school. (See Appendix 1: Table 1)
34
Sample and Sampling Techniques
The entire population of six hundred and twenty four (624) principals in
secondary schools in Benue State was used. The population was not sampled
due to the manageable size.
Instrument for Data Collection
A 47 – item questionnaire titled Strategies of Financial Management
Questionnaire (SFMQ) was developed by the researcher to elicit information
from the respondents. The questionnaire has two sections; section A dealt on
personal data of the respondents while section B dealt on items bordering on
strategies of financial management. The 47 items in the questionnaire were put
into clusters as follows: cluster A involves information on sources of funds
which has 1 – 11 items, Cluster B borders on financial management practices in
the schools with 12 – 23 items, cluster C dealt on factors hindering financial
management with 24 – 35 items and cluster D measures for improving financial
management which has 36 – 47 items respectively. The items on a four point
rating scale of Strongly Agree (4), Agree (3), Disagree (2) and Strongly
Disagree (1). (See Appendix III).
35
Validation of the Instrument
The instrument was face validated by three experts; two from the
Department of Educational Foundations University of Nigeria, Nsukka one
from Measurement and Evaluation of the same Faculty of the University. They
were requested to study the items and access the suitability of the language, the
adequacy and relevance of the items in addressing the research questions
bearing in mind the purpose of the study. Their corrections and comments were
used to modify the questionnaire. (See Appendix V).
Reliability of the Instrument
To ensure reliability of the instrument especially the internal consistency
of the instrument, the Cronbach Alpha procedure was used. In this regard the
instrument was trial tested on fifteen (15) junior secondary school principals
and fifteen (15) senior secondary school principals in Nsukka education zone of
Enugu State. To this effect, mean rating was computed for the completed
questionnaire by fifteen (15) junior secondary school principal and fifteen (15)
senior secondary school principal. The result for cluster A, B, C and D were
0.68, 0.66, 0.65, and 0.66 respectively and the total reliability coefficient score
was 0.67 A coefficient alpha of 0.67 was obtained for the items. This is
considered adequate enough for the study. (See Appendix IV)
36
Method of Data Collection
The direct delivery and retrieval method was used in the administration
of the instrument to ensure high rate of return. The services of five (5) trained
research assistant was employed in administering the instrument to the
respondents. This enabled the researcher to cover all the local government
Areas that will be used for the study.
Method of Data Analyses
The researcher used mean and standard deviation to analyze the research
questions, and t-test to test formulated hypotheses. For the research questions
2.50 was used as the criterion mean. Any item that attains a response mean
score of 2.50 and above was accepted otherwise it was rejected.
37
CHAPTER FOUR
RESULTS
This Chapter presents and describes the results of this study according to
the research questions and hypotheses of the study.
Research Question 1
What are the sources of funding secondary schools in Benue State?
Data collected in respect of the above research questions was analyzed
descriptively and the findings reported in the table below
Table 1: Mean and Standard Deviation Ratings of Senior and Junior
secondary school principals on sources of funds
S/N Sources of Funds Senior Principal s Junior Principals
X SD Dec X SD Dec
1 International support from
agencies like UNICEF and
UNESCO
1.99 0.70 Disagree 3.91 0.98 Agree
2 Government grants in form of aids,
recurrent and capital grants
3.44 0.92 Agree 3.43 0.92 Agree
3 Funds from school poultry, farm 2.58 0.80 Agree 3.35 0.91 Agree
4 Funds from school canteen 2.64 0.81 Agree 2.92 0.85 Agree
5 Funds from school magazine 2.79 0.83 Agree 2.92 0.85 Agree
6 Funds from school speech & prize
giving day
2.66 0.81 Agree 2.76 0.83 Agree
7 Funds from board of Governors 1.96 0.70 Disagree 2.88 0.84 Agree
8 Parents/Teachers Association
levies
3.49 0.93 Agree 3.50 0.93 Agree
9 Funds from school fees 3.35 0.91 Agree 2.59 0.80 Agree
10 Financial support from old boys
association
3.30 0.90 Agree 3.31 0.90 Agree
11 Funds from school workshops like
carpentry & metal workshop
2.62 0.80 Agree 1.95 0.69 Disagree
38
Table one above presents the views of senior and Junior Secondary
school principals on sources of funds for secondary schools in Benue State. A
look at the table shows that item 2, 3, 4, 5, 6, 8, 9, 10 and 1 are rated 3.44, 2.58,
2.64, 2.79, 2.66, 3.49, 3.35, 3.30 and 2.62 with standard deviation of 0.92, 0.80,
0.81, 0.83, 0.81, 0.93, 0.91, 0.90 and 0.80 respectively for senior secondary
school principals, while Junior Secondary principals rated items 1, 2, 3, 4, 5, 6,
7, 8, 9, and 10 with mean scores of 3.91, 3.43, 3.35, 2.92, 2.92, 2.76, 2.88
3.50, 2.59, and 3.31 with standard deviation of 0.98, 0.92, 0.91, 0.85, 0.85,
0.83, 0.84, 0.93, 0.80 and 0.90 respectively, low mean ratings of 1.99 1.96 and
1.95 for senior and junior secondary school principals.
Therefore, the findings from the responses of both the junior and senior
secondary school principals as indicated reveals that the sources of funds in
secondary schools in Benue State includes: government grants, fund generated
from school poultry, school canteen, school farm, school magazine, school
fees, P.T.A levies funds from school speech and prize giving day.
39
Research Question 2
What are the procedures of budget preparation in secondary schools in Benue
State?
Table 2: Mean and Standard Deviation Ratings of Senior and Junior
Secondary School Principals on Procedures of Budget Preparation in
Secondary Schools.
S/N PROCEDURES OF BUDGET
PREPARATION IN SECONDARY SCHOOLS
IN BENUE STATE
Senior Principal s Junior Principals
X SD Dec X SD Dec
12 Stock taking and market survey is made
before budget preparation.
2.77 0.83 Agree 2.79 0.86 Agree
13 A deficit budget is usually adopted. 2.80 0.83 Agree 2.54 0.79 Agree
14 A surplus budget is usually adopted. 2.79 0.86 Agree 3.56 0.94 Agree
15 All petty fund generated within the school
is involved in budget plans
2.57 0.80 Agree 3.98 0.99 Agree
16 Staff salaries are accommodated in the
budget.
3.03 0.86 Agree 3.82 0.97 Agree
17 There is provision for unforeseen
expenditures in the budget.
2.89 0.84 Agree 3.05 0.87 Agree
18 The cost of implementing educational
programmes are carefully considered.
3.01 0.86 Agree 3.42 0.92 Agree
19 Principals collaborate with heads of
department for budgetary plans.
2.69 0.81 Agree 3.27 0.90 Agree
20 Before the budget is prepared the ministry
represented by the commissioner calls for
circular.
1.99 0.70 Disagree 2.96 0.86 Agree
21 Principals prepare their budget single-
handedly.
2.63 0.80 Agree 1.99 0.70 Disagree
22 Principals are called upon to defend their
budgets/proposal before approval.
2.99 0.86 Agree 2.92 0.85 Agree
23 The budget has to pass through the
accountant general of the state who
processes the warrant, prepares mandate and
sends to the bank.
2.89 0.84 Agree 3.95 0.98 Agree
Table 2 above reveals the opinion of Junior and senior secondary school
principals on procedures of budgets preparation in secondary schools. The table
40
indicates that items 12, 13, 14, 15, 16, 17, 18, 19, 21, 22 and 23 are rated 2.77,
2.80, 2.79, 2.57, 3.03, 2.89, 3.01, 2.69, 2.63, 2.99 and 2.89 with standard
deviation of 0.83, 0.83, 0.86, 0.80, 0.86, 0.84, 0.86, 0.81, 0.80, 0.86 and 0.84
respectively for senior secondary school principals rated items 12, 13, 14, 15,
16, 17, 18, 19, 20, 22 and 23 with mean scores of 2.79, 2.54, 3.56, 3.98, 3.82,
3.05, 3.42, 3.27, 2.96, 2.92, and 3.95 with standard deviation of 0.86, 0.79,
0.94, 0.99, 0.97, 0.87, 0.92, 0.90, 0.86, 0.85 and 0.98 respectively. The low
mean ratings of 1.99 and 1.99 for senior and junior secondary school principals.
The result of the findings obtained reveals that principals employ the
following practices in preparing the school budget: stock taking and market
survey is made before budget preparation, a surplus budget is usually adopted,
all petty fund generated within the school is involved in budget plans, staff
salaries are accommodated in the budget, the cost of implementing educational
programmes are carefully considered, principals collaborate with heads of
department for budgetary plans, principals are called upon to defend their
budget proposal before approval and the budget has to pass through the
accountant general of the state who processes the warrant and prepares
mandate and sends to the bank.
41
Research Question 3
What are the factors hindering financial management in the schools?
Table 3: Mean and Standard Deviation Ratings of Senior and Junior
Secondary School Principal on Factors Hindering Financial Management.
S/N
FACTORS HINDERING FINANCIAL
MANAGEMENT
Senior Principal s Junior Principals
X SD Dec X SD Dec
24 Low fund generation 3.58 0.94 Agree 3.76 0.96 Agree
25 Ghost workers 3.24 0.90 Agree 3.14 0.88 Agree
26 Lack of budgetary plans 3.11 0.87 Agree 3.08 0.87 Agree
27 School budget are not followed
strictly
2.92 0.85 Agree 2.92 0.85 Agree
28 Internal auditing of school accounts is
neglected
3.42 0.92 Agree 3.43 0.92 Agree
29 Increase in school enrolment 3.72 0.96 Agree 3.73 0.96 Agree
30 Untimely fund disbursement to school
departments
3.94 0.98 Agree 2.97 0.86 Agree
31 Delay of fund allocation from the
government
3.00 0.86 Agree 3.00 0.86 Agree
32 Displacement of priority in fund
allocation
3.08 0.87 Agree 3.87 0.97 Agree
33 Irregular statement of account from
the Bursary Department.
3.90 0.98 Agree 2.94 0.85 Agree
34 Lack of ICT training of bursary
department staff.
2.98 0.86 Agree 2.77 0.83 Agree
35 The principal need specific training in
financial management.
2.92 0.85 Agree 3.40 0.92 Agree
Table 3 above indicates the responses of junior and senior secondary
school principals on factors hindering financial management. A look at the
table shows that items 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34 and 35 are rated
3.58, 3.24, 3.11, 2.92, 3.42, 3.72, 3.94, 3.00, 3.08, 3.90, 2.98 and 2.92 with
standard deviation of 0.94, 0.90, 0.87, 0.85, 0.92, 0.96, 0.98, 0.86, 0.87, 0.98,
42
0.86 and 0.85 for senior secondary school principals while Junior Secondary
school principals rated the same items with mean scores of 3.76, 3.14, 3.08,
2.92, 3.43, 3.73, 2.97, 3.00, 3.87, 2.94, 2.77 and 3.40 with standard deviation
of 0.96, 0.88, 0.87, 0.85, 0.92, 0.96, 0.86, 0.86, 0.97, 0.85, 0.83 and 0.92
respectively. The table above shows that the factors hindering financial
management in secondary schools in Benue State are low fund generation,
ghost workers, lack of budgetary plans, school budget are not followed strictly,
neglect of internal auditing of school accounts, increase in school enrolment,
untimely fund disbursement to school departments, delay of fund allocation
from the government, displacement of priority in fund allocation, irregular
statement of account from the Bursary Department, lack of ICT training of
bursary department staff, and the tanning of principals in specific financial
management skills.
43
Research Question 4
How are funds managed by the principals in secondary schools in Benue State?
Table 4: Mean and Standard Deviation Ratings of Senior and Junior Secondary
School Principals on How Funds are Managed in Secondary Schools.
S/N
HOW FUNDS ARE MANAGED IN
SECONDARY SCHOOLS IN BENUE
STATE
Senior Principal s Junior Principals
X SD Dec X SD Dec
36 There is strict adherence to budget plans in
the school.
3.90 0.98 Agree 2.06 0.71 Disagree
37 Quarterly account of income and expenditure
is kept by the principal.
3.94 0.98 Agree 3.03 0.86 Agree
38 There is annual financial statement of
accounts from the bursary department.
4.00 1 Agree 3.00 0.86 Agree
39 The Ministry of Education specifies funds
meant for capital and recurrent expenditure
3.98 0.99 Agree 2.98 0.86 Agree
40 The principal is the sole signatory to the
school account.
3.00 0.86 Agree 2.00 0.70 Disagree
41 Priority is given to areas of school need that
is most pressing.
3.92 0.99 Agree 2.92 0.85 Agree
42 Disbursement of fund to school departments
is delayed.
3.49 0.93 Agree 3.46 0.92 Agree
43 Heads of department account for fund
disbursed to their offices.
3.96 0.99 Agree 2.98 0.86 Agree
44 Records of receipts/voucher of all moneys
expended by the heads of department are
kept.
2.35 0.76 Agree 2.96 0.86 Agree
45 All payments are made with approval from
the principal.
4.00 1 Agree 3.00 0.86 Agree
46 Principals as the chief accounting officer
render financial report of their expenditure to
the state ministry of education.
3.00 0.86 Agree 3.02 0.86 Agree
47 Surplus moneys are returned to the bursary
department after expenditure.
3.28 0.90 Agree 3.65 0.95 Agree
Table 4 above presents the opinion of senior and junior secondary school
principals on how funds are managed in secondary schools. The table above
shows that senior secondary school principals rated items 36, 37, 38, 39, 40,
44
41, 42, 43, 45, 46 with mean scores of 3.90, 3.94, 4.00, 3.98, 3.00, 3.92, 3.49,
3.96, 4.00, 3.00 and 3.28 with standard deviation of 0.98, 0.98, 1, 0.99, 0.86,
0.99, 0.93, 0.99, 1, 0.86 and 0.90 respectively. Junior secondary school
principals rated items 37, 38, 39, 41, 42, 43, 44, 45, 46 and 47 with mean scores
of 3.03, 3.00, 2.98, 2.92, 3.46, 2.98, 2.96, 3.00, 3.02 and 3.65 with standard
deviation of 0.86, 0.86, 0.86, 0.85, 0.92, 0.86, 0.86, 0.86, 0.86, and 0.96
respectively. The low mean rating of 2.35, for senior secondary school
principals, 2.06 and 2.00 for junior secondary school principals.
The analysis shows that there is relatively lack of adherence to budget
plans by some secondary school principals, quarterly account of income and
expenditure is kept by the principal, there is annual financial statement of
accounts from the bursary department, the Ministry of Education specifies
funds meant for capital and recurrent expenditure, priority is given to areas of
school need that is most pressing, disbursement of fund to school departments
is delayed, records of receipts/voucher of all moneys expended by the heads of
department are kept, all payments are made with approval from the principal,
principals as the chief accounting officer render financial report of their
expenditure to the state ministry of education and surplus moneys are returned
to the bursary department after expenditure.
45
Hypotheses One
There will be no significant difference between the mean rating of junior and
senior school principals on the source of funding secondary schools in Benue
State.
Table 5: t-test Analysis of the Responses of Senior and Junior Secondary
School Principals on Sources of Funds for Secondary Schools.
S/N Item No X SD DF Calculated
+
Value
Table
value
of t
Decision
1 Senior
principals
312 2.80 0.82
622
0.51
1.96
No
t si
gn
ific
ant
2 Junior
principals
312 3.04 0.86
The table above shows that the calculated t-value of 0.51 at 622 degree
of freedom and at 0.05 level of significance. Since the calculated t-value of
0.51 is less than the table value of 1.96, the null hypothesis is accepted as
postulated. Therefore, there is no significant difference in the mean ratings of
junior and senior secondary school principals on sources of funds for secondary
schools.
46
Hypothesis Two
There will be no significant difference between the mean ratings of
junior and senior school principals on the financial management practices of
principals in Benue State
Table 6: t-test Analysis of the Responses of Senior and Junior Secondary
School Principals on How Funds are Managed in Secondary Schools in
Benue State
S/N Item No X SD DF Calculated
+
Value
Table
value of t
Decision
1 Senior
principals
312 3.56 0.93
622
0.52
1.96
No
t si
gn
ific
ant
2 Junior
principals
312 2.92 0.84
Table 6 above reveals that the calculated t-value is 0.52 at 622 degree of
freedom and at 0.05 level of significance. Since the calculated t-value of 0.52 is
less than the table value of 1.06, the second null hypothesis of this study is
accepted. Therefore, there is no significant difference in the mean ratings of
senior and junior secondary school principals on how funds are managed in
secondary schools in Benue State.
47
CHAPTER FIVE
DISCUSSION, IMPLICATION, CONCLUSION RECOMMENDATIONS
AND SUGGESTIONS FOR FURTHER STUDIES
This chapter includes a discussion of the findings of this study,
implication, conclusion, recommendations, limitation and suggestions for
further research study.
Discussion of Findings
Specifically, the discussion was organized using the following sub-headings.
Sources of funds
Procedure of budget preparation
Factors hindering financial management
How funds are managed in secondary schools
Sources of Funds
The findings of the study on sources of funds for secondary school
indicates that secondary school principals in Benue State make several efforts
to raise funds for their schools. They collect government grant, levies from
students, school fees, liaise with the PTA to attract donations for school
projects, request for funds from the host community members. This finding
agrees with Enyi (2001) that principals raise funds through several sources.
However, the over-reliance on school fees and government grant as found in
48
this study is a threat to the management of secondary school education in
Benue State. This is because it could easily lead to extortion of money from
students and parents. Besides, secondary education is supposed to be free under
the universal Basic Education Programme in Nigeria (Obanya 2002). With
collection of levies, how free then is education? There is also the possibility
that the money accruable from the levies and sales of products might be used
for personal gratification and not for the development of the schools.
Procedure of Budget Preparation
On the procedure of budget preparation the opinion of the respondents
shows that stock taking and market survey is made before the budget
preparation. Confirming the above finding San-Luis (2007) who found that
school heads minimize expenditure and income generation in the Philippines.
One would expect school principals to use the funds generated in line with the
school annual budget and of the federal and state government of Nigeria for
budget implementation.
Factors Hindering Financial Management
The major finding on factors hindering financial management practices
by secondary school principals indicates the views of the respondents as low
funds generation. The present finding does not augur well for the management
of secondary school in Benue State. With this trend private sector partnership is
49
limited in Benue State secondary schools. The finding negates the
recommendation by UNDP (2006) that an effective strategy for sustainable
development of secondary school should involve the private sector. Without
visiting the private sector to solicit for funds, the potentialities of private sector
are yet to be optimally harnessed for managing secondary schools.
How Funds are Managed in Secondary Schools
It was discovered through the findings of the study that strict adherence
to budget plans is how funds can be managed effectively in secondary schools
in Benue State. However, demanding for adherence to budget plans is one
thing, but scrutinizing the efficacy and prudence of income and expenditures is
another thing. It is in line with this Akpa (2008) revealed that in ensuring
accountability in financial management, principal‟s should regularly crosscheck
and monitor school accounts, insist on collection of receipts of purchases from
staff, keep ledger accounts of all maintenance costs such as flooring and
electricity bills. All these practices are commendable and would minimize the
incidence of financial mismanagement in secondary schools in Benue State.
Ofougwuka (2005) found in some cases that money is used for school
improvement and the percentage actually utilized is never made public because
no questions are asked. This trend has continued over the years, making for
poor accountability. Without adequate accountability in schools, the extent of
50
development in secondary school might be limited. The finding on the
hypothesis indicated that there is no significant difference between the mean
ratings of principals of senior and principals of junior on how funds are
managed in secondary schools in Benue state.
Implication of the Study
This study has a lot of implications for secondary school administrators
in particular. The findings of the study implies that government grant as a
major sources of funding secondary school will improve the quality and
quantity of secondary school education in Benue State.
It will reduce the problem of inability of principals to pay teachers and
other staff salaries. However, government grant seems to be insufficient in the
management of secondary school activities hence, the educational system are
competing with other sectors that needs government attention and demands.
The study also shows that there is annual financial statement of accounts
from the bursary department. This will enable principal and staff of the school
posses relevant skills in financial accounting and annual balance sheet of the
school. The implication of the above finding is that the publication of annual
school balance sheet will greatly reduce corruption among secondary school
staff and will also expose the rate of the school financial misappropriation to all
the educational stakeholders and others that are concerned with financial
51
management practices of secondary school in Benue State. This will enhance
the ability of school principals and other staff of the institution to meet the
emerging financial needs and management of the 21st century in areas of
financial management practices of secondary school educational system in
Benue State in particular.
Recommendations
On the basis of the findings in this study, the researcher made the
following recommendations for improvement bearing the need for effective
financial management practices by secondary school principals.
1. Secondary school principals should harness the potential of mult-
sectorial partnerships (companies, banks, P.T.A, organizations
associations, and industries)
2. Principals should explore and maximize other supplementary sources of
funds and limit reliance on school levies.
3. The PTA should continue to liaise with principals to manage school
funds but should report cases of illegal expenditure to appropriate
authority.
4. Principals should ensure internal auditing of school accounts.
5. Principals should improve on transparency and accountability in schools‟
financial management practices at all times.
52
6. The State Ministry of Education should organize workshop and seminars
that could enhance financial management practices for principals.
Conclusion
The quality of education made accessible for the public would depend
largely on the pattern of resource management in our schools. This implies that
there is a direct relationship between the quality of instructional facilities
provided and the managerial practices employed by school administrators. The
problem of shortage of qualified teachers and lack of instructional facilities do
not exclusively rest on funding as often depicted, rather the problems are made
complex due to poor management. Education is a collective responsibility of all
stake-holders. Therefore the school principal is expected to complement
governments‟ effort by diversifying their income bases and utilizing the
available funds judiciously for the attainment of their organizational goals.
Moreover, a situation where school principals do not employ
accountability in their financial management practices implies a hazardous
condition in such schools. One can therefore conclude that principals in Benue
State should perform their financial management duties in a manner
satisfactory enough to enhance sustainable development of secondary schools.
Hence, secondary school principals should seek for innovative practices such as
training in ICT, accounting, internal auditing, prompt disbursement of funds,
53
implementation of budget in order to enhance sustainable management of
secondary education in Benue State.
Limitation of the Study
This study was constrained in a numbers of ways. The obvious
limitation of the study includes the following.
1. The study focused on government and community owned secondary
schools in Benue State. The inclusion of private and Federal
Government owned secondary schools in the study will influence the
findings of this study for future utilization.
2. Possibly there could have been some faking of responses to the items
from the respondents for the generation of data and responses. The
extent it occurred might have influenced the findings of this study.
3. The study was hindered in areas of determining the respondents who
have full knowledge of budget and accounting. Similarly, inclusion of
secondary school bursars and financial auditors may yield a different
result.
Suggestions for Further Research Study
On the bases of the findings in this study, the researcher suggested that
further research work be done in the following areas.
1. Constraints to financial management practices of secondary schools in
North central geo-political Zone of Nigeria.
54
2. Application of information and communication Technology to the
Management of secondary School funds.
3. The role of secondary school administrators in financial management
practices.
4. Problems of financial management practices of secondary school funds
as perceived by parent teachers association.
5. Factors responsible for poor funding of government and community
owned secondary schools in Benue State.
6. Adequate funding of secondary school Education for the realization of
Millennium Development Goals.
7. Strategies for improving financial management practices of secondary
schools.
Summary
This study investigated financial management practices of secondary
school principals in Benue State. Literature related to the study were reviewed
to guide the study. Four research questions and two null hypotheses were
formulated. The hypotheses was tested at 0.05 level of significance. To obtain
data for answering the research questions and hypotheses, a structured
questionnaire was used. Mean and standard deviation scores were used to
analyse the data and answering the research questions, while the t-test statistics
was used to test the null hypotheses.
55
The population of the study comprises 624 respondents (312 Junior
principals and 312 senior principals). The findings indicated that there are other
sources of funding the schools outside government grants and school fees, these
funds generated are properly accounted for. Principals collaborate with heads
of department to prepare school budget though there is no strict adherence to
budgetary plans. There is annual account prepared by the bursary department
and the principals. External auditors are often used by the ministry of education
to audit school accounts while there is little or no room for internal auditing.
The study further disclosed that a number of factors hinders financial
management such as: lack of ICT training for the bursary department,
displacement of priority in meeting school needs, delay in the disbursement of
funds to school departments and ghost workers.
56
REFERENCES
Adesia S. (1997). Some Aspects of School Management, Ibadan and Lagos:
Educational Industries Limited.
Adesina, A (1997). Cost-Benefit Analysis of Education in Nigeria. Lagos:
University Press.
Agabi, A.I (1994). Enhancing the Financing of vocational Educational in
Nigeria Through active community participation. Nigeria vocational
Journal, 7, 208-213.
Agadife (2006) Financial management practices of primary school heads in Udi
education zone of Enugu state M.ED thesis Department of Educational
Foundation University of Nigeria, Nsukka.
Anyanwu, B.L (1982). The concept of internal auditing Journal of Accountancy
Student Owerri: Alvan Ikoku college of Education.
Anyim, D.D. (2004). Constraints to financial management in secondary schools
in Afikpo education zone of Ebonyi State. An unpublished M.ed Thesis.
Department of Education. University of Nigeria, Nsukka
Campbell, R.F. (2004) Introduction of Education Administration. London:
Allyn and Bacon Inc.
Dike, V. (2004). Corruption in Nig., New paradigm for Effective Control;
hppi//www. Nigeria World.com July 2004
Enyi, D. (2001) Strategies for Community Involvement in Funding Nigeria‟s
Primary Educations: A Case Study of Benue State. Journal of Anambra
State Education (JOPED). 2. (1), 2-12.
Eze E. (2008) Financial management practices Nigeria Association of
Educational Administration and Planning. International Conference
Proceeding, Abuja 2008.
57
Ezeocha, P.A. (1990). Educational Administration and Planning. Nsukka:
Optimal Computer Solutions.
Fagbemi, J.A.O (1986). Practical Strategic for school Administration Under
Austerity. Ibadan: University Press limited.
Ijaduola K.O. (2008) Reflections on school organization and Management.
Broad street Lagos: Fortunate publishers
Madugu, J.M. (1990). Crisis of Educational Management in Nigeria Tertiary
Institutional. Jos Ehindero press.
Mondy, R.W Gordon, J.R. Sharpline, A. and Premanx, S.R. (2007)
Management and organization Behaviour. Boston-Massachusetts: Allyn
and Bacon
Ndu, A., Ocho, L.O., & Okeke, B.S, (1997). Dynamics of Educational
Administration and Management. Anambra: Meks publishers Ltd.
Ngwu, E. (1996). Education Backward Progress. News-match Magazine,
October. 7, 25-26.
Obanya P. (2002). Guideline for realizing Nigeria millennium education
Dream: The UBE paper presented at a seminar on Stakeholders in UBE.
Abuja, September 17th -20th.
Obi, E. (2004). Issues in Educational Administration. Enugu: Empathy
International Publishers
Obinna, O.E & West, F. (1971). Financial Control in Developing Countries.
London Longman Ltd.
Ochai, G.O (2005) Financial management practices in secondary schools in
Otukpo Education zone, Benue State. An Unpublished M.Ed Thesis
Department of Education Foundation, University of Nigeria, Nsukka.
58
Ofougwuka, A. (2005). An appraisal of the role achievement of PTA in
Secondary School Administration in Anambra State. An M.Ed. Thesis
submitted to the Department of Education foundations. Nnamdi Azikiwe
University Awka.
Ogbonnaya, N. (2000) Education Finance. Onitsha: cape publishers
International Limited.
Oguonu, C.N. (2007) Financial and Administrative control in Secondary
schools, in Ezeze, C.C Nigerian Journal Public Administration and Local
Government. Vol. 8, No.1
Onye, C.O (1990). Financial management problems of secondary schools in
problems of secondary schools in Anambra State 1979-1988. An
unpublished M.ed thesis. Department of Education. University of
Nigeria, Nsukka.
Osuala, E.C. (1998). Foundation of Vocational Education. Onitsha, Nigeria;
Cape Publishers.
Pandey, I.M. (1995). Financial Management. New Delhi: Vikas Publishing
House Limited
San – Luis, J. (2007). The Delivery of Social Service: A Case in Philippine
Public Education Quezon City. Department of Education. Retrieved on
6th October 2007 http://smhp.pstch.ucla.edu/pdfocs.
Siteresources.worldbank.or/Integovernet/Resources/702478.
Tafida, I. (2005). Financial management Strategies of federal colleges of
Education (Technical) in Northern States of Nigeria. An unpublished
M.ed thesis. Department of (Industrial Technology). University of
Nigeria, Nsukka.
Udoh, S.Akpa G.and Gaug, K. (1997). Educational Administration in Nigeria;
Theory and practice. Jos; University press.
59
Ukeje, B.O Akabogu, G.C & Ndu, A. (1992). Educational Administration.
Enugu: Fourth Dimension Publishers.
UNDP (2006). Global development report. Retrieved on 12th June 2008 FROM
http”//www.qualelearning.net/
Wikipedia (2009) Finance.www.http.human financial Dictionary. He
freedictionary. Com/finance.
Wikipedia (2009) Financial Management. www.Business Dictionay.com
Wikipedia (2009) The free encyclopedia
Wikipedia (2009). Management. www.business Dictionary.com
60
APPENDIX I
LETTER OF INTRODUCTION TO THE RESPONDENTS
Department of Education Foundation
University of Nigeria,
Nsukka.
June, 2009.
Sir/Madam,
FINANCIAL MANAGEMENT PRACTICES QUESTIONNAIRE (FMPQ)
I am a post graduate student of the above department and university,
carrying out a study on FINANCIAL MANAGEMENT PRACTICES OF
SECONDARY SCHOOL PRINCIPALS IN BENUE STATE. As a principal in
the school system you are at a vantage position to supply the needed responses.
Sir, please feel free to supply any information you think is relevant to the
study as it will be treated confidentially.
Thanks for your co-operation.
Yours faithfully,
Oche, Dean Oche
61
SECTION A: Personal Data:
Status: Principal JSS [ ] Principal SSS [ ]
SECTION B: Questionnaire items
Instruction: please tick ( √ ) in the boxes against your choice which best suites
and represents your opinion.
SA = Strongly Agree;
A = Agree;
D = Disagree;
SD = Strong Disagree
62
CLUSTER A
S/N SOURCES OF FUNDS SA
4
A
3
D
2
SD
1
1 International support from agencies like
UNICEF and UNESCO
2 Government grants in form of aids,
recurrent and capital grants
3 Funds from school poultry, farm
4 Funds from school canteen
5 Funds from school magazine
6 Funds from school speech & prize
giving day
7 Funds from board of Governors
8 Parents/Teachers Association levies
9 Funds from school fees
10 Financial support from old boys
association
11 Funds from school workshops like
carpentry & metal workshop
63
CLUSTER B
S/N
PROCEDURES FOR BUDGET
PREPARATION IN SECONDARY
SCHOOLS.
SA
4
A
3
D
2
SD
1
12 Stock taking and market survey is made
before budget preparation.
13 A deficit budget is usually adopted.
14 A surplus budget is usually adopted.
15 All petty fund generated within the school
in involved in budget plans
16 Staff salaries are accommodated in the
budget.
17 There is provision for unforeseen
expenditures in the budget.
18 The cost of implementing educational
programmes are carefully considered.
19 Principals collaborate with heads of
department for budgetary plans.
20 Before the budget is prepared the ministry
represented by the commissioner calls for
circular.
21 Principals prepare their budget single-
handedly.
22 Principals are called upon to defend their
budgets/proposal before approval.
23 The budget has to pass through the
accountant general of the state who
processes the warrant, prepares mandate and
sends to the bank.
64
CLUSTER C
S/N FACTORS HINDERING FINANCIAL
MANAGEMENT
SA
4
A
3
D
2
SD
1
24 Low fund generation
25 Ghost workers
26 Lack of budgetary plans
27 School budget are not followed strictly
28 Internal auditing of school; accounts is
neglected
29 Increase in school enrolment
30 Untimely fund disbursement to school
departments
31 Delay of fund allocation from the government
32 Displacement of priority in fund allocation
33 Irregular statement of account from the
Bursary Department.
34 Lack of ICT training bursary department staff.
35 The principal need specific training in
financial management.
65
CLUSTER D
S/N HOW FUNDS ARE MANAGED IN
SECONDARY SCHOOLS.
SA
4
A
3
D
2
SD
1
36 There is strict adherence to budget plans in
the school.
37 Quarterly account of income and expenditure
is kept by the principal.
38 There is annual financial statement of
accounts from the bursary department.
39 The Ministry of Education specifies funds
meant for capital and recurrent expenditure
40 The principal is the sole signatory to the
school account.
41 Priority is given to areas of school need that
is most pressing.
42 Disbursement of fund to school departments
is delayed.
43 Heads of department account for fund
disbursed to their office.
44 Records of receipts/voucher of all moneys
expended by the heads of department are
kept.
45 All payments are made with approval from
the principal.
46 Principals as the chief accounting officer
render financial report of their expenditure to
the state ministry of education.
47 Surplus moneys are returned to the bursary
department after expenditure.
66
APPENDIX II
Table 1: Population Distribution
S/N No. of LGA No. of schools No. of vice
principal
administration
No. of
bursars
1 23 624 312 312
Source: Teaching Service Board, (TSB) Markudi, Benue State March, 2009.
67
LIST OF GRANT AIDED SECONDARY SCHOOLS IN BENUE STATE
AS AT MARCH 2009.
KATSINA-ALA LGA.
S/NO NAME OF SCHOOL
1 Govt. Model College, Kastina-Ala
2 Govt. Compr. Sec. Sch. Amaafu
3 Govt. Sec. School. Abaji
4 Govt. Day Sec. Sch. Katsina-Ala
5 Govt. Sec. Sch. Katsina-Ala
6 Tongov Comm. S.S. Amaafu
7 Shitire Comm. Sec. Sch. Tor-Donga
8 Ikyurav-Tiev Comm.Sec. Sch. Joo.
9 N.K.S.T Sec. Sch. Katsina-Ala
10 N.K.S.T. Sec. Sch. Sai
11 Divine love Cath Girls S. S. K/Ala
12 St. Gerald‟s Day Sec. Sch. K/Ala
13 St. Peter‟s Cath. Sec. Sch. Gbor
14 Atongo Mem. Sec. Sch. Abaji-Kpav
15 DOY Sec. Sch. Harga
16 Year Mem. Sec. Sch.Abaji-Kpav
17 Mabagena Compr. Coll., Shikaan
68
KONSHISHA LGA.
S/NO NAME OF SCHOOL
18 Govt. Sec. School, Korinya
19 Govt. Sec. School, Gungul
20 Govt. Sec. School. Tse-Agberagba
21 Shangey-Tiev C.S.S. Awajir
22 Comm. Sec. Sch. Agen
23 Mbavaa comm. Sec. Sch. Amua
24 Leke High Sch. Tse-Agberagba
25 Diiv Comm. Sec. Sch. Manta.
26 N.K.S.T. Sec.Sch. Korinya
27 N.K.S.T. Girls Sec.Sch. Uavande
28 N.K.S.T. Sec.Sch. Mbakpur
29 N.K.S.T Sec. Sch. Wuese
30 St. Joseph/ Mary S.S. Korinya
31 Adzer Beke Coll. Korinya
32 Lordye M.S.S. Amsha
33 Ikyor victory College, Iber
69
KWANDE LGA
S/NO NAME OF SCHOOL
34 Govt. Sec. School, Anwase
35 Govt. Sec. School, Koti
36 Govt. Day Sec. Sch. Kachi
37 Ajio Comm. Sec. Sch. Ajio
38 Shangev-Ya C.S.S., Koti
39 Ikyurav-Ya Comm. Sec.Sch. J/Aka.
40 Turan Community Sec. Sch. Ikyogen
41 Mbagba-Nanev C.S.S. Adikpo
42 Mbanienge Comm. S. S. Ihonam
43 Saaior Comm. Sec. Sch. Ada
44 N.K.S.T Sec. Sch, Adikpo
45 N.K.S.T Sec.Sch. Ichol
46 N.K.S.T. Sec.Sch. Achia
47 St. Andrew‟s Sec. Sch. Adikpo
48 St. Mary‟s Sec. Sch. Jato-Aka
49 N.K.S.T. Sec Sch. Jato-Aka
50 Holy Family Cath.S.S. Jato-Aka
51 Adikpo Compr. College. Adikpo
52 Christ The King College, Adikpo
53 G.I.Kajo Compr. S.S. Adikpo
54 Madonna High School, Adagi
55 Tseikpa Compr. Sec.Adikpo
56 Usar Techn. College, Adikpo
57 Day Sec. Sch. Jato-Aka
58 St.Francis Mem.S.S.Diiv Jato-Aka
59 Korinjo Mem. S.S. Diiv Jato-Aka
60 Landmark Int. Model College Adikpo
70
LOGO LGA
S/NO NAME OF SCHOOL
61 Govt. Sec. School.Anyiin
62 Govt. Compr. Sec. School, Ugba
63 Ugondo Comm. Sec. Sch. Ugba
64 Gaambe-Tiev Comm. S.S. Anyiin
65 Tombo Comm. Sec. Sch. , Ikungwa
66 Queen of All Saints Sec. Sch. Ugbsa
67 Unity Secondary School, Shisho
68 Mbvur Comm. Sec Sch. Abeda
UKUM LGA
S/NO NAME OF SCHOOL
69 Govt. Techin College, Zaki-Biam
70 Govt. Sec. School, Afia
71 Ngenev Community S.S., Zaki-Biam
72 Mbaterem Comm. Sec. Kyado
73 Ucha Day Sec. Sch.vaase
74 Ucha comm.. sec. sch. Afia
75 Torov comm. Sec. Sch. Chito
76 N.K.S.T Secondary Sch. Zaki-Biam
77 St. Snthony‟s Sec. Sch. Zaki-Biam
78 N.K.S.T Secondary Sch. Gbagir
79 Mbapuun Gram. Sch. Zaki-Biam
71
USHONGO LGA
S/NO NAME OF SCHOOL
80 Govt. Sec. School, Lessel
81 Govt. Sec. School, Ushongo
82 Govt. Sec. School Alu
83 Mbaayam Day Sec. Sch. Waapera
84 Mbaikyaa Prog. Sec. Sch. Mbagwaza
85 Mbaikwaa Comm. S.S. Ushongo
86 Mbaikwaa Comm. Sec. Sch. Lessel
87 Ukan Comm.Gram Sch. Kartyo
88 Ikyobo Comm. College, Ikyobo
89 Manor Day Sec. Sch. Mbagba-Ikov
90 Mbagba High Sch. Mbamngu
91 Igbo Mem Sec Sch.Akerior
92 People‟s Compr.High Sch. Lessel
93 Mbakuha Techn. Coll. Lessel
94 Internationa Day S.S. Lessel
72
VANDEIKYA LGA
S/NO NAME OF SCHOOL
95 Govt. Sec. School, Ihugh
96 Govt. Sec. School, Tsar
97 Govt. Sec.Sch. Vandeikya
98 Yongo-Tiev C. S.S.Temimongo
99 Tsambe C.S.S.Adeiyongo
100 Mbagbera Comm. Sec. Sch. Ichi
101 Mbakaange High. Sch. Vandeikya.
102 Mbaduku Comm. Sec. Sch.Tsar
103 Mbera Comm. S.S. Ihugh
104 Ute Comm. Sec. Sch. Vsndeikya.
105 St. Peter‟s Sec. Sch. V/ikya
106 N.K.S.T. Sec. Sch. Vandeikya
107 St. Jude‟s Techn Coll. Tse-Mker
108 St. Francis Sch. For the Deaf & Blind V/kya
109 Our Lady of Apostles S. S. V/kya
110 St. Peter‟s Sec.Sch. Mede
111 Abege Mem. Sec. Sch. Apakaa
112 Tilley Gyado College, Ihugh
113 Tsenzughul Mem. Sec. Sch. Tsambe
114 Abutu Sec. Sch. Mbashior
115 Gyegwe Gram. Sch. Koti-Yough
116 Mbaakon Gramm. Sch., Mbaakon
117 Mbawuar Sec. Sch., Ihugu
118 Apakaa High School. Mbagbera
119 Kaar-Ijar Mem. S.S.Mbangur
73
BURUKU LGA
S/NO NAME OF SCHOOL
120 Govt. Sec. School. Buruku
121 Govt. Sec. School. Garagboghol
122 Govt. Sec. Sch. Adi.
123 Mbagen Community Sec. Sch. Abwa
124 Tombu Community Sec. Sch. Buruku
125 Mbatie Community Sec. Sch. Biliji
126 Kusuv Community Sec. Sch. Sati.
127 Mbawuav Community Sec. Sch. Aminde
128 Atta. Sec. Sch. Adi
129 Comprehensive College Ijer
130 Binev Community Sec. Sch. Agwabi
GBOKO LGA
S/NO NAME OF SCHOOL
131 Govt. Sec. Sch. Gboko
132 Govt. Sec. School. Ikpa Mbatierev
133 Govt. Day Sec. Sch. Buter-Gboko
134 Mbasur Community Sec. Sch. Pika.
135 Mbatiav Community Sec. sch. Gbemacha
136 Ipav Comm. Sec. Sch. Ikyuen
137 Yion Day Sec. Sch. Orya
138 Yandev Comm. Sec. Sch. Yandey
139 Mbatierev Comm. Sec. Sch. Woihiev
140 Mbaanambe C.S.S., Ikumbur-Mbatiav
74
141 Mbaakpough C. S.S Tyodugh-Mbayion
142 N.K.S.T. College, Mkar
143 N.K.S.T. Sec. Sch. Mkar
144 N.K.S.T Sec. Sch. Kuhe
145 N.K.S.T Bristow Sec. Sch. Gboko
146 N.K.S.T Sec. Sch. Hon-Mbayion
147 St. John‟s Day Sec. Sch. Gboko
148 Queen of the Rosary S.S Gboko
149 St. Veronica‟s Sec. Sch. Agidi
150 Tofi. Mem. Sec. Sch. Gboko
151 Commercial College, Gboko
152 St. James Jnr. Seminary. Yandev
153 Gboko High School, Gboko
154 Akpur College, Gboko
155 National College Gboko
156 Uavande Compr. Coll., Kuha-Mbatiav
157 Akishi Generale Sec. Sch. Amua
GUMA LGA
S/NO NAME OF SCHOOL
158 Govt. Sec. School., Gbajimba
159 Govt. Sec. School, Agasha
160 Govt. Sec. School., Udel
161 Govt. Sec. School.,Torkula
162 Nongov Comm. Sec. Sch. Tseikyo
163 Chombutar Compr. Sec. Sch. Ukpyam
164 Mbawa Comm. Sec. Sch. Daudu
165 Lobethea Unity College, Daudu
75
GWER LGA.
S/NO NAME OF SCHOOL
166 Govt. Sec. School.,Taraku
167 Govt. Girls‟ Model School, Aliade
168 Govt. Sec. School, Ikpayongo
169 Govt. Day Sec. Sch. Aliade
170 Yonov Community Sec. Sch. Ikpayongo
171 Masev Community Sec. Sch., Taraku
172 S.S.E.C. Aliade
173 N.K.S.T Sec. Sch. Taraku
174 St. Michael‟s Sec. Sch. Aliade
175 Jato Anchaver Mem. Sec. Sch. Mase
GWER-WEST LGA
S/NO NAME OF SCHOOL
176 Govt. Sec. School., Aondoana
177 Govt. Compr. Sec. School., Neka
178 Community Sec. School., Bunaka
179 St. Francis Xzvier Sec. Sch. Agagbe
180 St. Theresa‟s Cath Sec. Sch. Jimba Naka
76
MAKURDI LGA.
S/NO NAME OF SCHOOL
181 Govt. College Makurdi
182 Govt. Sec. School., N/Bank, Makurdi
183 Special Science S.S.S., N/Bank, Makurdi
184 Govt. Model College, Makurdiq
185 G.S.S. NAF base, Makurdi
186 Govt. Day Sec. Sch. Tatyyough
187 Govt. Girl College., Makurdi
188 Gaadi. Compr. College. Makurdi
189 Community Sec.sch. Makurdi
190 Community Sec.Sch. Apir
191 St. Joseph Techn. Coll. Makurdi
192 Mt. St. Gabriel‟s Sec. Sch. Makurdi
193 Mt.Carmel College., Makurdi
194 Anglican Sec. Sch. Makurdi
195 ECWA. Sec. Sch. Makurdi
196 N.K.S.T.Sec.Sch. Makurdi
197 Padopada Harmony Sec. Sch. Makurdi
198 Ogiri Oko Mem. Sec. Sch. Makurdi
199 Tilley gyado Coll. N/Bank., Makurdi
200 Arabic Comm.Sec. Sch. Makurdi
201 Carm Wisdom College, Makurdi
202 Golden College, Yagba
203 Peniel College, Makurdi
204 Mathodist high School, Makurdi
205 Command Day Sec. Sch. Makurdi
77
TARKA LGA
S/NO NAME OF SCHOOL
206 Govt. Sec. School.,Annune
207 Mbakor Comm. Sec. School, Annune
208 Mbachouhgul Comm.Sec. Sch. Ijor-Imenger
209 Mbanoughul Comm. S.S. Uchi
210 Mbajir Comm. Sec. Sch. Asukunya
211 Mbaigba Unity College, Tarhembe
212 T.B.T. College, Tarhembe
ADO LGA
S/NO NAME OF SCHOOL
213 Govt. Sec. School., Obagaji
214 Govt. Sec. School.,Ulayi
215 Govt. College, Utonkon
216 Agila Community Sec. Sch. Agila
217 Apa Community Sec. Sch. Apa
218 Ufia Community Sec. Sch. Utonkon
219 M.H.S. igumale
220 St. Michael‟s College, Apa
78
AGATU LGA
S/NO NAME OF SCHOOL
221 Govt. Sec. School., Obagaji
222 Achega Comm. Sec. Sch. Ogwule
223 Agbadume Comm. S.S. Okokolo
224 Methodist High School, Obagaji
225 Methodist High School, Ogwule
226 St. Paul‟s Sec. Sch. Odugbeho
227 St. Luke‟s Sec. Sch. Enugba
228 St. Bernard‟s Sec. Sch. Aila
229 Muslim Comm. College., Ogwule
APA LGA
S/NO NAME OF SCHOOL
230 Govt. Compr. Sec. School, Ugbokpo
231 Achema Mem. Sec. Sch.Iga-Ogbokpo
232 Ikobi Comm. Sec. Sch. Ikobi
232 Methodist High Sec. Sch., Iga-Okpaya
233 St. John‟s Sec. Sch. Amoke
234 Omachi Science & Tech. Coll. Idada
235 St. Joseph‟s Sec. Sch. Auke
79
OBI LGA
S/NO NAME OF SCHOOL
236 Govt. Sec. School, Ito
237 Govt. Girls‟ Sec. School, Obarike-Ito
238 St. Joseph‟s Sec. Sch. Obarike-Ito
239 St. Mark‟s Sec. Sch. Ugbodom
240 Ito Comm. Sec. Sch. Obarike-Ito
241 Methodist High Sch. Adum-West
OGBADIBO LGA
S/NO NAME OF SCHOOL
242 Govt. Compr. Sec. School, Otukpa
243 Govt. Sec. School, Ugbugbu
244 Govt. Sec. School, Orokam
245 Itabono Comm. Sec. Sch. Itabono-Owu
246 Otukpa Comm. Sec. Sch. Otukpa
247 Owukpa Comm. Sec. Sch. Ibagba
248 Comm. Sec. Sch. Adum-Aiina
249 Orokam Comm. Sec. Sch. Orokam
250 Edugwu-Iya Comm. S.S. Adum-Oka
251 St. John the Apostle S.S. Aifam
252 Methodist High School, Odoba
253 Okam High School, Orokam.
80
OHIMINI LGA
S/NO NAME OF SCHOOL
254 Govt. Compr. Sec. School. Atlo
256 Okpiko Comm. Sec. School., Odelie
257 Alaglanu Comm. Sec. Sch. Alaglanu
258 Onyagede Comm. S.S. Onyagede
259 St. Vincent‟s Sec. Sch. Anwule
260 Ajegbe Sec. School. Ohaji
261 Divine Mercy Sec. Sch. Ochobo
262 Ugene City High Sch. Okpiko
263 Ibrahim Mem Sec. Sch. Inyoji
264 CEFN Special Sch. Onyepa
OKPKWU LGA
S/NO NAME OF SCHOOL
265 Govt. Sec. School.,Okpoga
266 Govt. Sec. School., Ede-Okpoga
267 Edumoga Comm. S.S. Ojigo
268 Ichama Comm. S.S. Ichima
269 Ekenobi High Sch. Ekenobi
270 Fatima Girls‟ Sec. Sch. Aidogodo
271 Emmanuel Sec. Sch. Ugbokolo
272 Obeya Memorial Sec. Sch. Okpaga
273 World Hope Int. Sec. Sch. Okpoga
81
OJU LGA
S/NO NAME OF SCHOOL
274 Govt. Sec. School.,Oju
275 Govt. Sec. School, Obusa
276 Govt. Sec. School.,Ikachi
277 Govt. Sec. School.,Odigo
278 Igede Comm. Sec. Sch., Okileme
279 Igede Comm. Sec. Sch. Oburu
280 Igede Comm. Sec. Sch. Ogege
281 Igede Comm. Sec. Sch, Opiem-Owo
282 Igede Comm. Sec. Sch. Akwuda
283 Coll. Of Immaculate Conception, Oju
284 Methodist High School., Ainu
285 Methodist High School., Ameka-Owo
OTUKPO LGA
S/NO NAME OF SCHOOL
286 Govt. Model College, Otukpo
287 Govt. Day Sec. School, Otukpo
288 Adoka Comm. Sec. Sch. Adoka
289 Akpa Comm. Sec. Sch. Allan
290 Idoma Comm. Sec. sch. Otobi
291 Okpeje Comm. Sec. Sch. Okpeje
292 Otukpo Comm. Sec. Sch. Upu
293 Ugoju Comm. Sec. Sch. Ipom
294 Ugboju Comm. S.S. Ukpachenyi
82
295 Opa Comm. S.S. Opa-Adoka
296 Okalekwo Mem. Sec. Sch. Aune
297 Wesley high School, Otukpo
298 Holy Rosary College, Adoka
299 Jesus College, Otukpo
300 St. Francis College, Otukpo
301 St. Ann‟s Girls Sec. Sch. Otukpo
302 St.Mary Sec. School, Ondo
303 St. Monica‟s Girls Sec. Sch. Otukpo
304 Methodist High Sch. Ombi-Ugboju
305 St. Paul‟s Sec. Sch. Otukpo
306 Eliga Mem. Sec. Sch. Okpafio
307 Ewulo College, Otukpo
308 Adokpela College, Otukpo
309 Elabe Science & Tech. Coll. Otukpo
310 Ujor Mem. Sec. Sch. Otukpo
311 St. William‟s Comp Sec. Sch. Otukpo
312 Muslim CSS Otukpo
83
APPENDIX III
COMPUTATION OF RELIABILITY SCORE WITH
CRONBACH ALPHA
CLUSTER A:
S/N SA A D SD No. of
Resp.
Total
x
1 2 8 12 8 30 64 2.13
2 3 16 8 3 30 79 2.63
3 2 11 7 10 30 65 2.16
4 6 14 8 2 30 84 2.80
5 4 12 9 5 30 75 2.50
6 3 4 13 10 30 60 2.00
7 5 12 3 10 30 72 2.40
8 6 9 7 8 30 73 2.43
9 9 7 6 8 30 77 2.56
10 5 14 1 10 30 74 2.46
11 8 3 10 9 30 70 2.33
Total 793 26.40
Formular: a n a – a
n-1
793 11 = 72.09 – 26.40 = 45.69
11 x 45.69 = 502.59 = 0.68
10 72.09 720.90
2
t
2
i
84
CLUSTER B:
S/N SA A D SD No. of
Resp.
Total
x
1 12 11 5 2 30 93 3.10
2 13 8 4 5 30 89 2.96
3 8 6 9 7 30 75 2.50
4 14 7 3 6 30 89 2.96
5 4 19 4 3 30 84 2.80
6 10 14 3 3 30 91 3.03
7 4 18 6 2 30 84 2.80
8 0 2 16 12 30 50 1.66
9 14 8 5 3 30 93 3.10
10 3 15 7 5 30 76 2.53
11 4 11 3 12 30 67 2.23
12 7 18 2 3 30 89 2.96
Total 980 32.63
980 12 = 81.66 – 32.63 = 49.03
12 x 49.03 = 588.36 = 0.66
11 81.66 898.26
85
CLUSTER C:
S/N SA A D SD No. of
Resp.
Total
x
1 7 12 6 5 30 81 2.70
2 3 8 14 5 30 69 2.30
3 2 14 8 6 30 72 2.40
4 6 12 7 5 30 79 2.63
5 2 8 10 10 30 62 2.06
6 2 7 9 12 30 59 1.96
7 8 4 15 3 30 77 2.56
8 11 6 9 4 30 84 2.80
9 3 4 12 11 30 59 1.96
10 4 11 8 7 30 72 2.40
11 6 0 18 6 30 66 2.20
12 7 9 5 9 30 74 2.46
Total 854 28.43
845 12 = 71.16 – 28.43 = 42.74
12 x 42.74 = 512.88 = 0.65
11 71.16 782.76
86
CLUSTER D:
S/N SA A D SD No. of
Resp.
Total
x
1 9 8 5 8 30 78 2.60
2 7 10 6 7 30 77 2.56
3 6 9 4 11 30 70 2.33
4 6 8 10 6 30 74 2.46
5 17 3 5 5 30 92 3.06
6 7 12 3 8 30 78 2.60
7 11 9 6 4 30 87 2.90
8 14 2 11 3 30 87 2.90
9 10 5 7 8 30 77 2.56
10 11 7 3 9 30 80 2.66
11 16 6 4 4 30 94 3.13
12 16 9 2 3 30 98 3.26
Total 992 33.02
992 12 = 82.66 – 33.02 = 49.65
12 x 49.65 = 595.80 = 0.66
11 82.66 909.26
Summary of clusters
Cluster A = 0.68
Cluster B = 0.66
Cluster C = 0.65
Cluster D = 0.66
2.65 4 = 0.67
87
CORRECTIONS SUGGESTED BY THE EXTERNAL EXAMINER
STUDENT’S NAME: OCHE DEAN OCHE
REG. NO. PG/MD/43123
S/NO PAGE CORRECTION CORRECTION EFFECTED
1. V Acknowledgement should be written in
third person singulars
The 1 in the acknowledgement
changed to the researcher.
2. Ix-X Abstract is too long, reduce it to haft The length of the abstract is reduced.
3. 35 Area of specialization of the validators of
instrument to be staled
Two of the validators were from
educational administration and play
and are from measurement and
evaluation
_________________________ __________________________
Supervisor Sign
