Despite the Kenyan government support in the provision of free secondary education there are complaints over the accuracy of fees arrears. The purpose of this study was to establish the effects of financial reporting practices on the performance of public secondary schools in Homa Bay County, Kenya. The findings of the study include; book keeping practice is used to a moderate extent of 3.8375 magnitude strength; while the financial disclosure practice is used to moderate extent of 3.5875 magnitude strength and the budgetary a control practice is used to moderate extent of magnitude 3.3875 strength. The results indicate that the practices are used to moderate extent by the public secondary schools in Homa Bay County; incremental budgeting practice, performance based budgeting practice, formula budgeting practice influence performance of schools; use of interim financial statement projections influences performance of schools, use of management reporting practice influenced performance of the schools; the effects of financial reporting practices adopted in schools like budgetary control practice was rated highly as the practice influencing performance, book keeping practice was rated second, financial disclosure practice was rated least a practice influencing the performance in public schools