The Influence of Financial Management Practices on Service Delivery in Government Secondary Schools in Bugabula County, Kamuli District, Uganda

Abstract

This study explored how financial management practices influence service delivery in government secondary schools in Bugabula County, Kamuli District, Uganda. Persistent challenges such as inadequate infrastructure, delayed procurement of instructional materials, and poor student welfare despite regular government funding under the Universal Secondary Education (USE) program motivated the investigation. Guided by Allocative Efficiency, Agency, and Resource-Based View theories, the study adopted a qualitative case study design. Semi-structured interviews were conducted with head teachers, bursars, Board of Governors members, and district education officials from three government secondary schools. Thematic analysis revealed that participatory and evidence-based budgeting enhances accountability and responsiveness; regular audits promote transparency but are weakened by limited follow-up; and internal controls such as authorisation procedures and record-keeping safeguard resources, though constrained by low capacity and inadequate supervision. The study concluded that the quality of educational service delivery mirrors the strength of financial management systems. It recommended strengthening internal controls, ensuring timely fund disbursement, and enhancing financial literacy among school administrators. The findings underscore that effective financial management is central to efficient, accountable, and quality service delivery within Uganda’s education system