| dc.description.abstract | The purpose of this study was to find out the financial management challenges facing newly appointed head teachers in public day secondary schools in Siaya sub-county, Kenya. The objectives of the study were to find out procurement challenges facing the newly appointed head teachers, to examine the accounting challenges facing the newly appointed head teachers ,to determine the budgetary challenges facing the newly appointed head teachers and find out the auditing challenges facing the newly appointed head teachers. The study used descriptive survey design and was influenced by Henry Fayol financial management theory of 2011.The theoretical framework was used to create awareness and understanding of the situation under scrutiny. The units of analysis were 27 secondary schools drawn from Siaya sub-county. The study targeted 27 head teachers, 27 deputy headteachers, 27 accounts clerks and 1 SQASO. Data collection instruments were questionnaires and interview schedules. The validity of the research instruments were established by expert judgment by two members of the department of Curriculum and Educational Management. Reliability of the instruments was addressed by piloting in 4 schools within the sub-county. Quantitative data was analyzed using descriptive statistics in the form of means, frequencies and percentages. Qualitative data was analyzed on the basis of emerging themes and sub-themes of the study. The findings of the study may be useful to the County Director of Education Siaya County to place mechanisms assisting newly appointed head teachers in public secondary schools become efficient and effective managers. The study may also help the newly appointed head teachers in equipping themselves with financial management skills. On the issue of procurement challenges facing the newly appointed head teachers, the study found out that school debt, frequent changes in policy, delay in FSE funds and influence from sponsors were the main procurement challenges. The financial accounting challenges were lack of accounting books, poor record keeping, fraud and theft and lack of financial skills. On the concern about financial budgetary challenges, the study found out that inadequate financial skills, influence from stakeholders, inflation and school debt were the budgetary challenges facing the newly appointed head teachers. The significant auditing challenges were delayed audit reports, ignorance of head teachers on financial skills, irregular auditing and doubling up of head teachers’ roles in schools. It was concluded that auditing challenges were the real issues affecting the newly appointed head teachers. It was therefore recommended that head teachers should undertake training on financial management that were very key in their new appointment. A study on preparation and induction of newly appointed head teachers would expound the understanding of the present study. | en_US |
