Teachers’ Perspectives on the Influence of Financial Management Practices on Service Delivery in Government Secondary Schools in Kamuli District, Uganda

Abstract

Effective financial management is crucial for enhancing service delivery in educational institutions, particularly in government secondary schools. This study examined the influence of budgeting, auditing, and financial controls on service delivery in government secondary schools in Kamuli District, Uganda. Using a cross-sectional research design, data were collected through structured questionnaires from teachers, bursars, and board members. Data were analysed using descriptive statistics, bivariate analysis, and ANOVA in SPSS, while qualitative data were analysed thematically. The study found that budgeting has a positive but insignificant influence on service delivery (r = 0.139, p > 0.05), auditing had a weak positive influence (r = 0.075, p > 0.05), while financial controls had a moderate, positive, and significant influence (r = 0.261, p < 0.05). The study concludes that financial controls are key to improving service delivery and recommends enhancing stakeholder participation in budgeting, implementing proper auditing procedures, and strengthening financial control mechanisms. This research provides insights for school administrators, policymakers, and stakeholders to optimise resource use and improve educational outcomes in government secondary schools.