Effect of Auditing in the Management of Free Primary Education in Samia Sub-County

Achieno, Jenta (2016) Effect of Auditing in the Management of Free Primary Education in Samia Sub-County. Masters thesis, Jaramogi Oginga Odinga University of Science and Technology.

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Abstract

Auditing is an activity which appraises the accuracy and completeness of the accounting system applied by an educational organization. The purpose of this study was to identify the effects of auditing in the management of FPE in Samia Sub-County .The study attempted to achieve the following objectives:- To identify the school accounts audit practices as a result of auditing in the management of FPE in Samia Sub-County, To investigate the consequence of auditing of management of FPE in Samia Sub-County ,and to identify challenges in the implementation of auditing in the management of primary schools in Samia Sub-County. A conceptual framework was used as a guide during this study. The conceptual framework proved that schools do receive FPE funds from various sources meant to ensure proper usage of such funds. The study employed descriptive survey design ,The study targeted 19(nineteen ) head teachers, 19 (nineteen) PTA chairpersons, and 3 (three) QASOS totaling to 60 (sixty ) respondents, The researcher employed simple random sampling technique to select 19 Headteachers, 19 bursars, 19 PTA chairpersons and 3 QASOS (30%) of the study population making a total of 60 respondents sampled for the study .The instruments of data collection were questionnaires, interview schedules and observation. The questionnaires were administered to all the respondents while interview was conducted to the head teachers and QASO’S both phone and face to face. A pilot study was conducted in three primary schools that were not part of the study to establish the reliability and validity of the instruments to help a void the ambiguities, weaknesses and any inconsistencies. Validity of the instruments was ascertained by supervisors from JOOUST. Qualitative data from open-ended questions and interviews was analysed by organizing the content into themes and sub themes then tallied and presented through verbal reporting. Quantitative data from closed ended questions was analysed using descriptive statistics such as frequency counts, percentages and means. The study revealed that audit in management of FPE has both positive and negative impacts. That high enrolment, heavy workload, inadequate facilities, teachers lack motivation, unclear government policies and poor salaries and remuneration. On the other side headteachers have gained knowledge and skills, there is infrastructure development realized, has created an opportunity for children to access education where they could have not and headteachers are able to operate various books of accounts. The study recommended that the ministry of education should train and employ more teachers, motivate teachers, review the policy of no remedial teaching, no corporal punishment, among others. The study may be helpful to the head teachers as well as the ministry of education to identify successful strategies of disbursement, utilization and auditing of the FPE fund for a successful future on the same and be able to provide baseline information for further research in effect of auditing in the management of FPE.

Item Type: Thesis (Masters)
Subjects: L Education > L Education (General)
L Education > LB Theory and practice of education > LB1501 Primary Education
L Education > LB Theory and practice of education > LB2361 Curriculum
Divisions: Africana
Depositing User: Geoffrey Obatsa
Date Deposited: 16 Feb 2018 12:31
Last Modified: 16 Feb 2018 12:31
URI: http://thesisbank.jhia.ac.ke/id/eprint/3280

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