Quantifying School Manager Practices and Procedures for Assessing Financial Accountability in Zambian Public Secondary Schools

Quantifying School Manager Practices and Procedures for Assessing Financial Accountability in Zambian Public Secondary Schools

Tommie Njobvu, Oliver Kabaso

Department of Educational Administration and Policy Studies, School of Education, The University of Zambia

DOI: https://dx.doi.org/10.47772/IJRISS.2025.903SEDU0325

Received: 09 June 2025; Accepted: 13 June 2025; Published: 15 July 2025

ABSTRACT

This paper discusses a study that assessed school manager practices and procedures for accountability in managing school finances in public secondary schools of the Copperbelt province of Zambia. The research used a quantitative approach, collecting data from 92 respondents (46 school managers and 46 accounts assistants) from 50 public secondary schools. Data collected through questionnaires and document review were analyzed through descriptive statistics and regression analysis (Pearson Product Moment of Correlation and inferential statistics).

The study reveals high levels of transparency, financial control, and adherence to procedures. This demonstrates strong managerial accountability in core financial areas of transparent and consistent record-keeping; effective control and monitoring mechanism and adherence (84%) to financial procedures. Notwithstanding, gaps persist due to professional delinquency, where instances of professional misconduct undermine full financial accountability; insufficient knowledge and low competence among school managers in addition to weak and inconsistent supervisory structures allow cracks to form in monitoring and compliance enforcement. In order to improve realistic accountability, the study recommends developing and implementing tailor-made training for school managers in financial management, regularizing supervision and tightening accountability practices and procedures at end-user points.

Keywords: Accountability, record keeping, compliance, transparency, financial management

BACKGROUND AND CONTEXT OF THE STUDY

Accountability in the utilisation of financial resources has been one of the most challenging responsibilities facing secondary schools. The challenges surrounding financial resource accountability in public secondary schools have largely been blamed on school managers (Aina & Bipath, 2020). The main exhibits have been the poor status of the school’s physical facilities and the lack of teaching and learning materials which are cited for low academic achievements of students (Adeniran, 2020).

Managerial accountability demands answerability for the work and results of managers in their organisations (Organisation for Economic Co-operation and Development, 2018). It implies managers being answerable in all aspects involving planning, reporting, delegation, and control of resources.  It embraces both conformity to rules and procedures and a clear focus on the attainment of the expected results (OECD/SIGMA, Paris, 2017). Managerial accountability critically ensures economic, efficiency and effectiveness in the delivery of government policy objectives through adherence to laws, regulations, and internal and external procedures. This accountability clearly focuses on performance and compliance with rules (Van de Walle, 2018) and thus “demonstrates that work has been conducted in accordance with the agreed rules and standards” (Adegbite, 2010). Further, transparency and conformity to laid down rules and regulations while discharging official duties underscore financial manager accountability (Odunayo, 2014).

Accountability is differently understood across the world. This is because the concept is deeply immersed in and constructed by the societal background of the organisation. The UNDP (2018) interprets accountability as a demonstration that work has been done appropriately with predetermined rules and standards and reports of the results and outcomes of the work are honest and open. From this point, accountability is defined as “the obligation of power-holders to take responsibility for their actions” (UNDP 2013: 2). Similarly, Saxton and Guo (2023) strongly view accountability as a process of accurate and timely reporting of the utilization of resources that serves as a measure of the efficiency and efficacy of an organisation.

With regards to utilization of resources, Heller (2012) outlines functions for school managers that include management of instructional programmes, staff personnel administration, students’ personnel administration, finance, physical resource management, and community relationship management as critical areas of responsibility. In addition, Mulenga-Hagane et al (2021) recommend that school managers possess the competence that will enable them to use their positions to interpret policies that are not only aimed at improving their contexts but also in forging community relations. For this cause, Mpolokeng (2011) considers financial management fundamental to the improvement of the efficient and effective use of finances in schools.  These include several activities like identification, measurement, accumulation, analysis, preparation, interpretation, acquisition, allocation, budgeting, and communication of information (both financial and operating).  A well-trained school manager in financial roles and responsibilities effectively and efficiently deals with matters in an accurate and transparent manner so as to lead to school improvement. Financial management, thus, forms an integral part of contemporary education management through the estimation of the needs for local educational training, obtaining finances in accordance with the estimated needs, administering finances obtained in a legally correct and acceptable manner, and reporting transactions accurately and appropriately for any future reference.

To facilitate the above, Indefenso & Yazon (2020) emphasize financial proficiency as a core skill for all managers while UNESCO (2016) underscores target setting and allocation of resources, expectations, and priorities. In addition, Shim (2022) highlights the planning, directing, monitoring, organizing, and controlling of the monetary resources for an institution to achieve objectives and maximize its value. This all amplifies financial accountability for the efficient and effective management of funds in order to accomplish the objectives of the institution (Giglio et. al, 2021).

The general public tends to have greater trust in public sector organizations with strong financial stewardship, accountability, and transparency in the use of public funds (ACCA, 2010). In this light, financial management in a school includes a proper accounting system whose aim is to provide accurate recording of transactions, prudent control, and proper accounting for all funds received in a school. This also reinforces accuracy, current, and complete disclosure of the financial status of a school (Wagithunu, Muthee & Thinguri, 2014). This is because school management is responsible for providing and maintaining a true and clear record that exhaustively and clearly identifies the sources and utilization of school funds.

Mestry (2016) explains that school financial accountability is the performance of management actions connected with the financial aspects that aim at achieving effective education provision that is carried out by a person in a position of authority. The process involves several activities such as identification, measurement, accumulation, analysis, preparation, interpretation, and communication of information. For secondary schools, this refers to the prudent utilization of state funds. However, previous studies have shown that school managers lack the necessary financial skills to effectively manage these funds. For example, Mestry (2018) reported that school stakeholder representatives, who are given financial management responsibilities, face enormous pressure in effectively managing school funds. In addition, Rangongo et.al (2016) found that a lack of financial management skills and proficiency, incomplete knowledge of policies, poor monitoring and weak control of funds, as well as a lack of honesty, openness, and trustworthiness, were the main causes of most financial mismanagement in public schools.

It is necessary that providers of financial resources know how funds are spent in schools. Tamvada (2020) describes financial accountability as a moral or legal duty, placed on an individual, group, or organisation, to explain how funds, equipment, or authority given by a third party have been used. In the school’s case, this includes educational stakeholders and the Department of Education. Secondary school financial accountability, therefore, stems from the notion of accountability as reporting about school finances to stakeholders. One critical first step in managing funds is the preparation of the budget.  The school budget covers proposed programmes of the school, expenditures necessary to support such programmes and anticipated revenues to cover such programmes. The preparation of the school budget is the responsibility of the school finance committee and then the budget is sent to the provincial education officer for approval.

Nwosu and Ozioko (2020) proposed that an important characteristic of the present approach to education management in general and financial management specifically, is the emphasis on transparency and information-sharing among all stakeholders. Accountability has therefore become a collective responsibility that includes all educational stakeholders. This means that school managers must deal with funds in a responsible and discreet manner for which they are accountable to the parents, the learners, the community and the government.

Financial resources management in Education

Managers accomplish the task of utilizing finances efficiently through appropriate budgetary planning (Astuti & Hidayah, 2022). Comprehensive planning helps to satisfy the needs of society in the process of using scarce resources. This is a rational approach in the process of mobilizing and optimally using resources. And it allows for the opportunity to adapt to changes in the education system.

The principles of financial management involve planning, organizing, controlling, and monitoring financial resources to achieve organizational objectives (Ekpenyong, 2016). It also involves managing resources to ensure that corruption is eliminated, efficiency is brought to bear and wastage is controlled. In secondary schools, managers must demonstrate the ability to raise funds and ensure that the funds so mobilized are utilized effectively and efficiently. School management is the chief executive position occupied by a person who is saddled with the responsibility of planning, controlling, stimulating, organizing, directing, and coordinating various resources (including finance) at the disposal of the school to foster the attainment of educational goals and objectives (Ofojebe & Nnebedum, 2016). This means that financial management competencies are required of school managers to ensure that the desired goals or outcomes of education are achieved utilizing resources efficiently and effectively. The success of any system of education hinges on proper planning, effective administration, and adequate financing (Onuselogu, 2019). Providing funds adequately is one thing and utilizing the funds for the purpose for which it is meant is another. Hence, school manager transparency and expertise in running the financial affairs of the school can better be understood through a review, analysis, and examination of their budgeting activities and competencies.

Policy and Legal Framework

These Guidelines have been developed to facilitate the implementation of the National Education Policy (Educating our Future,1996) which articulates the provision of universal access to education for learners. The attainment of the Policy vision is premised on the Treasury providing adequate resources to meet all requisites in Government Schools that are necessary for the provision of universal access to education for all.

Legal Framework

There are various pieces of legislation that are related and supportive to the management, disbursement, utilisation and accountability of School grants which include:

1. The Public Finance Management Act No. 1 of 2018;
2. The Anti-Corruption Commission Act;
3. National Audit Act;
4. Anti-Money Laundering Act; and
5. Government Circulars.

These guidelines were developed with reference to the above listed pieces of legislation and to be implemented within the confines of the same legal documents.

Furthermore, the utilisation of financial resources in public secondary schools in Zambia is guided by the Public Finance Management Act No. 1 of 2018 which entails proper procurement procedure, store management, and accounting for the financial resources (MoE, 2021). This Act came into effect as a result of stakeholder’s request, amendment of the Republican Constitution in 2016, as well as the Government’s realization of the need to strengthen the legal framework to improve the management of public resources (Ministry of Finance, 2018).  This led to the process of reviewing the Public Finance Act No.  15 of 2004.

The objectives of the guidelines are to guide on the financial management and utilization of School funds and guide on best practices in the procurement of goods and services to guarantee value for money, reasonableness in prices, and timelines in the delivery of goods and services procured. To guide on what is an eligible and ineligible expenditure, and to define the roles and responsibilities of all stakeholders involved in financial management and procurement of goods and services (Guidelines for the Utilisation of Funds in Schools under the Education for All policy, 2021).  The guidelines provide a step-by-step approach that will assist users at all levels in the financial management of the school funds. The guidelines present all the relevant forms and templates that are required for financial management at the school level.

According to the Ministry of Education (2021) school guidelines or legal framework for the utilisation of funds in schools, all schools should have school finance committees whose mandate and responsibility is to oversee the utilisation of school finances.  In addition, schools must report any additional income earned as part of the amount shown in the budget at the end of the fiscal year, as they will report the actual final budget. In addition, labor and in-kind contributions will be reported. Accountants and school managers must work together to create efficient and effective mechanisms for the management and use of finance (MOE, 2021). Based on the decentralized economic policy fiscal policy that the country is currently following, Copperbelt Province has full control over its resources.

Utilization of financial resources in Zambian Schools

Income in schools mainly comes from a block grant distributed by the government, internally generated income, and contributions from the community and philanthropic organizations that donate to schools. Appropriate accounting and financial management systems are required to use the proceeds of these revenues for the purposes specified and described by the government and schools.

According to MoE (2021) school guidelines for the utilization of funds in schools, all schools should have school finance committees whose mandate and responsibility is to Budget and oversee the utilization of school finances.  In addition, schools must report any additional income earned as part of the amount shown in the budget at the end of the fiscal year, as they will report the actual final budget. Labour and in-kind contributions should also be reported (MOE, 2021).

Budgeting in education

Budgeting in education represents an educational plan showing the forecasts or estimates of the financial flows (i.e. revenue and expenditure) of an educational institution, organization, or establishment which is required to guide decisions and actions toward the accomplishment of predetermined and result-oriented educational plans, programs or projects within a fiscal year (Undie,2014).

Budgeting can also be seen as a systematic and rational process of providing a financial picture of the planned activities of an educational enterprise within one fiscal or accounting year- it involves a careful determination of annual educational needs in terms of programs or projects. Therefore, it is a statutory requirement, which provides the legal basis for implementation, control, and evaluation of the financial policies of the educational organization.

RESEARCH METHODOLOGY AND DESIGN

This study utilized the descriptive-correlational research design method to collect and analyze data from 46 public secondary schools. The sampling method included simple random sampling to select schools while purposive sampling was used to select school managers and accounts assistants (46 each). Data were collected through questionnaires and analyzed through descriptive statistical and regression. This design provides a snapshot of the current state of affairs and discovers relationships among variables to allow the prediction of future events from present knowledge (Stangor, 2011).

This design was deemed appropriate for the study because it attempted to describe the underlying variables of the study and revealed the degree of association between the variables of the study and gave a better and deeper understanding of the phenomenon based on an in-depth study, which provided the basis for decision-making.  Therefore, a design that is exploratory, diagnostic, and descriptive by nature fits this study (Cresswell, 2012) as it determines the knowledge, skills, and practice levels of school managers and accounts assistants with regard to accountability of financial resources.  The survey research design was viewed as consistent with previous studies which provided the conceptual and theoretical inspirations for the current study.

FINDINGS

Utilization of financial resources

Table 1 presents responses of 92 respondents differentiated as 46 school managers and 46 school accounts assistants’ responses on financial management practices in their schools. Table 1 shows ranges of the mean between 1.03 to 4.57 with a standard deviation of between 0.179 and 1.772. Skewness ranged from -1.835 to 5.351 while Kurtosis ranged from -1.688 to 27.222.  This, therefore, shows that the skewness the variables were within the range of -2 and 2 of normality despite kurtosis serious deviation from normality.

Table 1: Descriptive Statistics on the Utilisation of Financial Resources

The date has a wide range of behaviours, from symmetric to highly skewed, with varying degrees of dispersion and outlier presence.

Table 2: Cumulative analysis variable on Utilisation of financial resources

Findings on the cumulative data from the statistics on the utilisation of financial resources shows that out of the 828 responses, 517 (62%) follow the procedure in the utilisation of financial resources and 311 (38%) do not.  This, therefore, shows high compliance levels to following procedures in the utilisation of financial resources in public secondary schools.

Financial procedural practices

Table 3 shows findings of a survey on school managers and accounts assistants regarding adherence to financial procedures. Table 2 shows ranges of the mean between 1.76 to 4.77 with a standard deviation of between 0.422 and 1.692. Skewness ranged from -3.113 to 1.494 while Kurtosis ranged from -1.636 to 12.944.  This, therefore, shows that the skewness and kurtosis of all the variables were within the range of -2 and 2. The results indicated that none of the variables deviated from normality. All these items indicate the adherence to Financial Resources Procedures

Table 3: Descriptive Statistics on Financial Procedures

Table 4: Cumulative analysis variable on Financial Procedures

The findings through the cumulative statistics on the sampled respondents on financial procedural practices showed that out of the 736 responses, 549 (75%) follow laid down financial procedural practices and 187 (25%) do not. This shows high compliance levels to financial procedural practices from school managers and accounts assistants.

Managerial compliance to financial resource procedures

Table 3 presents responses of 92 respondents differentiated as 46 school managers and 46 school accounts assistants’ responses on financial management practices in their schools. Table 5 shows ranges of the mean between 1.84 to 4.36 with a standard deviation of between 0.619 and 1.674. Skewness ranged from -0.990 to 1.286 while Kurtosis ranged from -1.683 to 0.685. This, therefore, shows that the skewness and kurtosis of all the variables were within the range of -2 and 2. The results indicated that none of the variables deviated from normality.  All these items indicate Managerial compliance to laid down procedures.

Table 5:  Descriptive Statistics on Managerial compliance to laid down procedures

Table 6:  Cumulative analysis variable on Managerial compliance to laid down procedures

The findings show that some financial management practices (e.g., signing procedures, authorization of fund disbursement) are being followed closely (high means and moderate variability) while others (e.g., recording cash received, budget practice alignment development of annual budget, conducting periodic audits, inventory control system) show more variability and neutral means indicating room for improvement

Overall, the findings from cumulative statistics showed that out of the 920 responses, 666 (92%) follow financial management practices and 54 (8%) do not.  The data highlighted this as one area of strength where school managers comply with laid down procedures as stipulated in the Public Financial Management Act of 2018 and the guidelines for the utilisation of financial resources in schools.

Record Keeping of financial documents

Table 7 shows the mean ranged from 2.36 to 4.29 while the standard deviation ranged from 0. 882 to 1.713. Skewness ranged from -1.022 to 0. .610 and Kurtosis ranged from -1.378 to 0.060. This, therefore, shows that the skewness and kurtosis of all the variables were within the range of -2 and 2. none of the variables deviated from normality in record keeping of financial documents.

Table 7: Descriptive Statistics on Record keeping of financial documents

Table 8: Cumulative analysis variable on Record keeping of financial documents

Findings show that most financial management practices (e.g., maintaining detailed financial records, generating periodic financial reports) are being followed closely (high means and low variability) while some practices (e.g., updating financial records, allowing external audits) show more variability and neutral means need improvement. Cumulative statistics on the sampled respondents on record keeping showed that out of the 920 responses, 717 (78%) keep records of financial documents and 203 (22%) do not. The findings highlighted that most areas (78%) of strength (e.g., maintaining detailed financial records, generating periodic financial reports). However, there are areas for improvement, particularly in allowing external audits and ensuring regular updates of financial records.

Monitoring of financial resource utilisation

Table 9 shows that the mean ranged from 1.03 to 4.65, standard deviation ranged from 0.877 to 1.717. Skewness ranged from -1.598to 5.351while Kurtosis ranged from -1.549 to 27.222. All this indicates that none of the variables deviated from normality on adherence to financial management practices

Table 9: Descriptive Statistics on Monitoring and control of financial resource utilisation

Table 10: Cumulative analysis variable on Monitoring and control of financial resource utilization

The findings through the cumulative statistics on the sampled respondents on monitoring and control of financial resource utilisation showed that out of the 1104 responses, 921 (84%) on monitoring and control of financial resource utilisation and 183 (16%) do not. This shows high levels of monitoring and control of financial resource utilisation schools by school.

The average percentage of agreement with financial management practices is 78%, indicating a high level of adherence. However, there are areas for improvement, particularly in budgeting, financial record-keeping, internal controls, and inventory control.

Summary of the five thematic qualitative financial accountability areas

Table 11 shows the compliance levels of schools with financial management practices

Table 11: Cumulative summary of the five major variables

The average compliance level is 78 % indicates a high level of adherence to financial management practices while the average noncompliance level is 22 %, highlighting areas in monitoring and control of financial resources that need improvement.

Table 12: Correlation Matrix with Dependent Variable, ‘compliance to laid down procedures

Table 12 above indicated that a correlation was significant between using fundraised funds by following the procedures and following laid down procedures in the use of government grants. (r=- 0.734, p<0.000). The table also indicated that there was a correlation between using fundraised funds by following the procedures and accounting for monies raised from fundraising activities (r = -0.045, p<0.667).

The Table further indicated that there was a significant correlation between using fundraised funds by following the procedures and ensuring that financial resources are utilised as stipulated in the budget. (r = -0.35, p<0.744). Further, the table indicated that there was a correlation between using fundraised funds by following the procedures and utilisation of financial resources on the procurement of school educational materials and other requirements such as textbooks, chemicals, chalk, markers, etc. (r = -0.030, p<0.779). The table further indicated that there was a correlation between using fundraised funds by following the procedures and use of financial resources to maintain school surroundings and paying board workers. (r = -0.106, p<0.317). The table further also indicated that a correlation was significant between using fundraised funds by following the procedures and ensuring limited available resources are used for the intended purpose in the provision of education/ school performance (r = -0.25, p<0.816).

Further, linear regression was performed to establish the relationship between school manager accountability as the dependent variable and school performance as an independent variable using the following determinants: School manager accountability practices in financial and material resources acquisition, allocation, control, and utilisation and compliance to laid down procedures in the utilisation of resources as independent variables. The output from this analysis is shown in Table 13 below.

Predictors: (Constant), The school always issues and collects receipts for all financial transactions, including payments received from students, parents, donors, and government grants. Invoices are generated for expenses incurred, such as purchases of goods and services, and ar, (a)  Ensure signing for funds for every activity in accordance with the budget, Always ensure compliance with the ZPPA Act and Procurement guidelines in the purchase of goods and services., Always ensure efficiency, equity, accountability, and cost-effectiveness in resource utilisation., Always follow laid down procedures in the utilisation of government grants., Always ensure that the Budget practice procedure is in line with the MOE recommendations., Always ensure that the school has the funds it needs to run all the programmes smoothly, Use financial resources to maintain school surroundings and pay board workers., Ensure financial resources are utilised as stipulated in the budget. , Always account for monies raised from fundraising activities, Always ensure that available resources are used for the intended purpose in the provision of education. , A signing procedure is in place for any payment on the voucher and cheque., Always review budgetary controls on issuance of warrants, commitments, expenditures, revenues, and accounting according to schedule, Always ensure that the school has a cheque register. , Always ensure that the school budget is approved by the board before any spending is done as guided by the Government Decentralization Policy., Always maintain detailed financial records documenting all financial transactions, including income, expenditures, and balances., Utilize financial resources for the procurement of school educational materials and other requirements such as textbooks, , Always check income statements, bank balance sheets, books of accounts, and bank reconciliation every month-end., Always update financial records at least twice a week, Always ensure that all statutory accounting books like the ledger, cashbook, and asset register, are maintained and updated at least three times in a term., (b)  Always authorize the disbursement of school funds as stipulated in the budget , Always prepare a school budget in consultation with all concerned stakeholders such as heads of departments, teachers, school council representatives, and the School Education Board. , Always keep budget documents with detailed allocations for various categories such as personnel costs, instructional materials, infrastructure maintenance, and other operational expenses., Always organise school board meetings and give financial reports at the beginning of the term. `, Always ensure that cash received by the school from other sources (such as the Production Unit), is recorded in the books of accounts., Always ensure that all revenue received in school is promptly banked before being used., Always check income and expenditure against the approved budget., Always review compliance with the existing Government financial regulations, instructions, and procedures;, Always allocate financial resources according to the budget. , Always follow public accountability procedures as stipulated in the Public Finance Management Act No. 1 of 2018 and the Procurement Act of 2020.

Dependent Variable: Use fundraised funds by following laid down procedures. The results indicate that the model’s nine independent variables Always ensure efficiency, equity, accountability, and cost-effectiveness in resource utilisation., Always follow laid down procedures in the utilisation of government grants., Always ensure that the school has the funds it needs to run all the programmes smoothly, Always ensure that available resources are used for the intended purpose in the provision of education. , Use financial resources to maintain school surroundings and pay board workers., Utilize financial resources for the procurement of school educational materials and other requirements such as textbooks, , Ensure financial resources are utilised as stipulated in the budget. , Always account for monies raised from fundraising activities. Use fundraised funds by following laid down procedures were studied explain that only 79.4% of the total variation predict the school manager accountability as represented by the R². This, therefore, means that the independent variables contribute about 79.4% towards the school manager accountability in relation to performance while other factors not studied in this research contribute 18.7% towards school manager accountability. The model relating to school manager accountability function as the dependent variable and the independent variables was significant. (F=7.841, p < 0.001

DISCUSSION

The study has shown high levels (78%) of transparent and consistent financial record-keeping; effective control and monitoring of financial resources (84% consistency) and high adherence to financial procedures (over 84% conformity). About this score, the World Bank report (2015) although agreeing, argues that most school managers exhibit low financial management skills despite strong financial control mechanism. Such managers were not only inept but also ineffective at collaborating with stakeholders. For such managers, Espinosa (2017) sees a compounding of accountability as they fail to follow laid-down procedures and standard practices.

In the few cases of incongruence to laid-down procedures and standard practices, such school managers are seen to be delinquent rather than incompetent. These are thus prodded to strive to protect their image and that of their school with regards to financial accountability. The public perception of a school’s effectiveness, to a large extent, depends on financial accountability of the manager. Imperatively, school managers are expected to be accurate and transparently honest with school finances. This entails a trail of clean and clear record keeping of school accounts as well as availing receipts for revenue and expenditure that together form a benchmark of transparency in accountability. Transparent accounting for finances is one of the keys to managing finances in any organisation.  And so, there must be effective financial resource controls to keep the school in check. Breach of accountability within the school system can lead to dysfunctional schools as a result of unethical practices. The study established that a transparent and functional control system must keep appropriate and accessible accounting records.

Transparency is a cog in accountability and management of financial resources in secondary schools. Transparency in this paper was determined by defining whether all income and expenditure were recorded in accordance with the Public Procurement Act of 2020, Public Procurement Regulations of 2022, Public Finance Management Act of 2018, and the Public Finance Management (General) Regulations of 2020. All these guidelines under the Education for All Policy (2022), Cabinet circulars (Treasury and Finance Management Circular no. 1 of 2022 and Cabinet Office Circular No. 11 of 2013) and other regulations as provided for in the Public Finance Management (PFM) Act No. 1 of 2018 are key controls in the management and mitigation of related risks. The study outcomes reveal a 78 % school manager compliance to the laid down procedures on utilisation of financial resources. However, there is still 22 % of the managers that lack transparency. Such a number of school managers lacking transparency is worrisome enough as it translates into low financial accountability.

The paper further explored the public procurement procedures in secondary schools as guided in the financial management act. The findings revealed that schools follow the laid down procedure as stipulated in the procurement Act of 2011, below is a step-by-step practice and procedure for the acquisition of material resources;

STEP 1   IDENTIFICATION OF NEED and SPECIFICATION of the need by the user department

STEP 2   GENERATING OF THE INDENT

The User department puts the need in writing via indent/purchase requisition. A full description, quantity, estimate value, justification, and approvals.

STEP 3   PURCHASE ENQUIRY

Procurement unit undertakes sourcing of the market and collects 3 competitive quotations.

STEP 4   EVALUATION OF QUOTATIONS AND RECOMMENDATIONS.

 An evaluation sheet is used. Procurement unit recommends for award of an order to the lowest evaluated price not merely the lowest price. (Quality, delivery, and payment aspects may outweigh price). Thus, consideration of a price consistent with quality, timely delivery, etc.

STEP 5   RAISING LPO –LOCAL PURCHASE ORDER.

Thus, instructing suppliers to Deliver goods/services. Depending on the threshold, the procurement committee may be sought to convene before an order is raised.

STEP 6   RECEIPT AND RECORDING OF THE GOODS

stores personnel demand an invoice and a delivery note and goods are inspected.

STEP 7   If goods are accepted, A GOODS RECEIVED VOUCHER IS AISED.

This acknowledges that goods have been received.

STEP 8   BINNING OF GOODS 

A bin is a location for a specific item and each bin has a bin card. The bin card is then updated by recording qty received.

STEP 9   UPDATE OF STORES LEDGER

The main record of received goods captures details of receipts, issues, and stock value.

This study and those of Doussy and Doussy (2014) in South Durban in South Africa, finds that school managers are transparent and accountable as they followed a strict documentation and record-keeping regime and also because there was constant reporting of school financial status to various stakeholders and oversight institutions.

The outcome of this study shows that all school managers and accounts assistants underwent basic training regarding procedures and practices in the utilisation of financial resources. This capacity-building through workshops organised by the Ministry of Education in collaboration with the Ministry of Finance was critical to transparency. According to Aniagboso (2019) such trainings are important to effective financial management and essential to enhancing transparency, efficiency, accuracy, and overall accountability which enable an organization to achieve its objectives. On this score, any deviation is counted as delinquency. This study has exposed the necessity of a school manager accountability system. Such a system can be enhanced through qualitative evaluation and feedback on several key aspects such as inspection, open-ended interviews, and direct observation.  A qualitative evaluation framework provides supervisors the capacity to gain an in-depth understanding of an accountability program or process.

According to Hofer et.al (2020) qualitative evaluations are done through the school inspection systems by the Ministry of Education at several levels. It is routinely carried out by Education Standards Officers at District, Province, and Ministry headquarters. Even with such, there is notable ineptitude. To enhance accountability capabilities at school level, an improved model for capturing and assessing school financial management information must be designed. Such an approach to qualitative accountability has the potential to support policymakers and supervisors in assessing how well a school manager aligns to the goals of accountability at large. Therefore, the Ministry of Education must formulate the goals, and design the metrics and tools for the financial accountability systems. The main focus of the system should be to ensure adherence to known “best practices,” or to provide feedback to school managers on their own continuous improvement efforts in accountability.

Further, the system can provide feedback to school Managers in aligning accountability parameters with student learning goals as a primary indicator of school performance where financial resources must be channeled. Secondly, the system can serve as a tool to evaluate how well financial resources received from the central government and other sources support school goals (e.g. targeted improvement efforts such as school manager training or additional resources for individualized teacher instruction). This quantitative review entailed gathering qualitative information from school managers and accounts assistants around meeting school stakeholder expectations on financial management and providing feedback to the school on areas of strength and growth. The goal of this particular review in the province was carried out as an autonomous test for accountability focusing on school practices in financial responsibility. The benchmarks for the review were quite broad and strategically aligned to school financial activities and goals evaluated on a set of prescriptive rules and regulations as set by the Government of the Republic of Zambia.

As seen, this study has captured elements of quality regarding school manager accountability, one that measures beyond test scores, those that are meaningful to stakeholders. High positivity on these qualitative parameters predicts improvements in test scores and so on school academic performance. Perhaps most importantly, it reviews itself and the feedback received drives increases in student learning.  However, in determining the frequency of undertaking school monitoring, evidence has shown that schools cannot manipulate the records which is the determination of whether or not a school manager undertakes financial management according to rules and regulations (McKinney, 2015). The study has established that there are regression-based estimates of such relationships on a quantitative dimension. More precise, statistical quantifications make it clear that the most robust relationship is that high accountability positively affects practice in school financial management as measured by consistent accurate and transparent reporting of transactions on the qualitative plane.

Besides, this study has revealed that school managers’ record-keeping on financial resources in secondary schools in Zambia is very high at 78%. Kamanga, et. al (2023) concluded that record keeping in Zambian schools is relatively high.  According to Muhaswa (2020) records for every transaction are created up to the time they are disposed of. Another aspect of effective management of public records allows for quick access to accurate and reliable information. This is a typical key that involves several key practices to ensure clean and clear records that account for compliance to regulations. In public secondary schools, financial record keeping has been found to ensure maintenance of detailed records of all financial transactions, including income, expenditures, and balances. These records may be kept electronically or in hard copy ledgers and should be organized systematically for accessibility and reference when required. Other ways include budget documents; receipts and invoices; bank Statements; ledgers and journals; financial reports; audits and inspections and compliance documentation. Implementing robust record-keeping practices can enhance transparency, accountability, and efficiency in the management of financial resources, ultimately contributing to improved educational outcomes through effective use of public funds in schools.

Regarding monitoring and control of financial resources, the study had shown high effectiveness of 84% just as Hang’andu (2022) found in his study. This worrisome statistic clearly exposes where the real weak point is in financial management in schools. A re-awakening and responding to this particular challenge in a timely and pin-pointed manner may remedy the situation. This demands for stringent implementation of practices as stressed in the foregoing sections where authorities undertake effective monitoring and control of financial resources. This will ultimately contribute to improved educational outcomes through efficient use of public funds in Zambian schools.

Overall, the study found that school managers demonstrated over 75% accountability in financial matters across five thematic areas. However, gaps remain due to professional delinquency, weak supervisory oversight, lack of knowledge and skills in financial management.

CONCLUSION

School managers in secondary school under survey have largely been accountable in financial management. There are high levels of transparence and consistent financial record-keeping, control and monitoring mechanisms of financial resources, and adherence to financial procedures. On the other hand, areas for improvement remain, among others professional delinquency, low supervisory oversight, and inadequate knowledge and skills in financial management. To strengthen accountability, targeted training programs, regular supervision, and refined accountability practices and procedures are recommended. By addressing these gaps, school managers can further enhance their financial management practices, ensuring effective and efficient use of resources to support student learning and achievement.

RECOMMENDATIONS

The paper suggests the following:

The Ministry of Education should promote a culture of accountability by

1. Equipping school managers with requisite financial management knowledge skills.
2. Enhancing financial monitoring and supervisory mechanisms among school managers.
3. Strengthening transparent regulatory systems
4. Supporting management capacity building for greater accountability and enhance ownership of the management process.
5. Fostering a professional culture that values transparency, ethical conduct, and personal responsibility in handling public resources.
6. Using Technology for Financial Management by introducing simple financial management software or digital tools to reduce errors, improve accuracy, and enhance reporting.
7. Conducting Continuous Professional Development by providing refresher courses and workshops to ensure that both school managers and accounts assistants stay updated with evolving financial policies and procedures.
8. Clarifying Financial Roles and Responsibilities by clearly defining the roles of school managers and accounts assistants to minimize overlaps, reduce conflict, and improve coordination.
9. Establishing Feedback Mechanisms by creating channels through which school staff, parents, and other stakeholders can report financial concerns or suggest improvements anonymously and safely.

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