Authors : Nzobokela Malawo Marykate; Mukwalikuli Mundia; Bruce Mwiya

Volume/Issue : Volume 11 - 2026, Issue 9 - September

Google Scholar : https://tinyurl.com/5bh7587t

DOI : https://doi.org/10.38124/ijisrt/26sep564

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : Effective financial management is essential for ensuring that public resources allocated to education are used efficiently, transparently and in accordance with institutional priorities. This study examined the management and utilization of government grants in selected public secondary schools in Livingstone District, Zambia. It sought to establish how school grants were managed, assess whether grants were spent on identified priority areas in accordance with approved budgets, and ascertain the internal and external financial controls guiding grant utilization. A qualitative collective case study design was adopted. Twelve participants, four head teachers, four deputy headteachers and four accounts assistants were purposively selected because of their direct involvement in school financial management. Data were generated through face-to-face interviews and document analysis and were analysed thematically, with triangulation used to strengthen credibility. The findings showed that schools had formal structures and procedures for budgeting, authorization, banking, record keeping and reporting. However, implementation was uneven. Delayed and unpredictable disbursements disrupted planned activities; some expenditure was not sufficiently aligned with approved priorities; stakeholder participation and access to financial information were limited; and internal and external monitoring was irregular. The study concludes that formal financial frameworks alone do not ensure prudent grant utilization. Effective use of public education resources requires timely funding, capable financial managers, participatory budgeting, transparent reporting and regular oversight. The study recommends strengthened financial management training, predictable grant releases, improved record management, wider stakeholder participation and more consistent internal and external audit coverage.

Keywords : Accountability; Financial Controls; Financial Management; Government Grants; Livingstone District; Public Secondary Schools; Transparency; Zambia.

References :

1. Government of the Republic of Zambia, The National Decentralization Policy: Towards Empowering the People, Revised ed. Lusaka, Zambia: Cabinet Office, 2013.
2. Ministry of Education, Governance in Education Boards: A Handbook for Planning and Decision Making. Lusaka, Zambia: Ministry of Education, 2008.
3. F. Atuahene, “Financing higher education in Ghana: What is the role of the state?” Journal of Higher Education Policy and Management, vol. 31, no. 3, pp. 293–305, 2009.
4. Organisation for Economic Co-operation and Development, Government at a Glance 2013. Paris, France: OECD Publishing, 2013.
5. World Bank, Financing Higher Education in Africa. Washington, DC, USA: World Bank, 2010.
6. UNESCO, Financing Education in Sub-Saharan Africa: Meeting the Challenges of Expansion, Equity and Quality. Montreal, Canada: UNESCO, 2011.
7. Office of the Auditor General, Auditor General’s Main Report 2024. Lusaka, Zambia: Office of the Auditor General, 2024.
8. J. Buckingham, Target 30—Reducing the Burden for Future Generations: School Funding on a Budget. St Leonards, Australia: Centre for Independent Studies, 2014.
9. C. Beyani, Effective Delivery of Public Education Service. Johannesburg, South Africa: Open Society Foundations, 2013.
10. B. N. Kambwili, “An assessment of the educational structure of high school: The case study of selected high schools of Kabwe District,” M.A. dissertation, University of Zambia, Lusaka, Zambia, 2010.
11. Office for Standards in Education, Children’s Services and Skills, The Pupil Premium: How Schools are Spending the Funding Successfully to Maximise Achievement. Manchester, U.K.: Ofsted, 2012.
12. E. Magara, “Funding a public university: Strategic directions for Makerere University in Uganda,” vol. 7, no. 3, pp. 61–86, 2009.
13. N. Nyanyuki, C. Okioga, P. Ojera, R. N. Nyabwanga, and T. O. Nyamwamu, “An assessment of the effect of accounting practices on the management of funds in public secondary schools: A study of Kisii Central District, Kenya,” Asian Journal of Business and Management Sciences, vol. 2, no. 8, pp. 34–50, 2013.
14. A. L. Sibeso, “The effectiveness of decentralized financial management in basic schools: A case study of Chibombo District,” M.A. dissertation, University of Zambia, Lusaka, Zambia, 2009.
15. D. S. Bowasi, “The role of student representatives on education boards: The case of Zambia Institute of Special Education, Copperbelt College of Education and Kitwe College of Education,” M.A. dissertation, University of Zambia, Lusaka, Zambia, 2007.
16. J. Willis, “Seeing public engagement differently,” School Business Affairs, vol. 76, no. 10, pp. 16–30, 2010.
17. P. Tembo, “Financing and administrative investment: Examining sources, institution budgets and outcomes,” M.A. dissertation, University of Zambia, Lusaka, Zambia, 2014.
18. C. M. Rambo, “Procurement reforms and expenditure management in public secondary schools in Kenya,” DBA Africa Management Review, vol. 2, no. 3, pp. 150–168, 2012.
19. P. A. Samuelson, “The pure theory of public expenditure,” Review of Economics and Statistics, vol. 36, pp. 387–389, 1954.
20. R. K. Yin, Case Study Research: Design and Methods, 3rd ed. Thousand Oaks, CA, USA: Sage Publications, 2003.
21. P. Baxter and S. Jack, “Qualitative case study methodology: Study design and implementation for novice researchers,” The Qualitative Report, vol. 13, no. 4, pp. 544–559, 2008, doi: 10.46743/2160-3715/2008.1573.
22. M. Q. Patton, Qualitative Research and Evaluation Methods, 3rd ed. Thousand Oaks, CA, USA: Sage, 2002.
23. M. Saunders, P. Lewis, and A. Thornhill, Research Methods for Business Students, 5th ed. Harlow, U.K.: Pearson Education, 2009.
24. N. Golafshani, “Understanding reliability and validity in qualitative research,” The Qualitative Report, vol. 8, no. 4, pp. 597–607, 2003.
25. Y. S. Lincoln and E. G. Guba, Naturalistic Inquiry. Beverly Hills, CA, USA: Sage, 1985.
26. S. Al-Samarrai, G. Woldetsadik, and J. Simumba, Financing Basic Education: The Financial Implications of Zambia’s Education for All Policy. Washington, DC, USA: World Bank, 2024.
27. National Assembly of Zambia, “School grants to public schools,” Parliamentary Debates, June 27, 2024.
28. A. Aina and A. du Plessis, “Financial management in fee-paying public schools in South Africa: How responsible is the school governing body?” South African Journal of Education, vol. 43, no. 4, pp. 1–9, 2023, doi: 10.15700/saje.v43n4a2307.
29. T. Njobvu and O. Kabaso, “Quantifying school manager practices and procedures for assessing financial accountability in Zambian public secondary schools,” International Journal of Research and Innovation in Social Science, vol. 9, no. 3S, pp. 4530–4551, 2025, doi: 10.47772/IJRISS.2025.903SEDU0325.
30. A. Mugala, H. Daka, P. Nsama, L. M. Mulenga Hagane, M. M. Mkandawire, and W. Hamweete, “Exploring the causes and implications of financial mismanagement in selected secondary schools in Lusaka District,” Mulungushi University Multidisciplinary Journal, vol. 4, no. 1, 2023.
31. M. Mulungushi and F. M. Chipindi, “Compliance without performance: Financial management practices and systemic constraints in public secondary schools in Lusaka District, Zambia,” African Journal of Empirical Research, vol. 7, no. 3, 2026, doi: 10.51867/ajernet.7.3.25.
32. Mundia, M., Wamundila, S., Siakalima, D., Nkonde, C., & Simui, F. (2021). A Peep into the History and Experiences of the Cooperative Movement in Zambia. Advances in Social Sciences Research Journal, 8(11), 29-36.
33. Mundia, M., Simasiku, M. M., Joseph, I., Muduli, R., & Mweemba, K. (2026). Indigenous Knowledge and Entrepreneurial Mindset Among the Ila-Speaking People of Namwala District, Zambia. International Journal of Innovative Science and Research Technology (IJISRT), 11(01), 3313-3322.
34. Mundia, M., Simasiku, M. M., & Chakwana, P. (2025). The role of micro-finance institutions on financial inclusion of farmpreneurs in rural communities of Kabwe District, Zambia. International Journal of Innovative Science and Research Technology (IJISRT), 10(10), 3400-3411.