Board of Management Financial Control and the Utilization of Educational Resources in Public Junior Schools in Tharaka Nithi County, Kenya

Doris Kathambi Njeru^1* Dr. Luke Murithi Kathenya² Dr. Joseph M. Kirugua³

¹Doctoral candidate and corresponding author, Department of Education,
Tharaka University, Kenya
²Department of Education, Tharaka University, Kenya
³ Department of Education, Tharaka University, Kenya
* E-mail of the corresponding author: doriskathambinjeru@gmail.com

Abstract
Under Kenya’s Basic Education Act (2013), Boards of Management (BoMs) oversee school finances, yet governance gaps and resource shortages persist in public junior schools. This study evaluated whether BoM financial control independently contributes to educational resource utilization in Tharaka Nithi County when accounting for other governance functions. Grounded in Governance and Systems theories, the descriptive survey collected quantitative data from 85 Heads of Institutions via questionnaires and qualitative data from six Curriculum Support Officers via interviews. Analysis included descriptive statistics, correlations, linear regression, and thematic analysis. Financial control rated high overall (M = 4.19, SD = 0.44), led by freedom from political influence (96.5%) and policy enforcement (95.2%), though financial-management skills lagged (55.3%). Although financial control correlated significantly with resource utilization at the bivariate level (r = .344, p = .001; ρ = .322, p < .01), it lost significance in regression (β = .102, p = .446). Overall, the model explained 20.2% of variance (F = 5.069, p = .001), with policy implementation as the sole significant predictor (β = .355, p = .022). Results confirmed financial control requires proactive monitoring and procurement verification to be effective. Financial literacy and procurement oversight must be integrated into broader governance frameworks.

Keywords:
Board of Management; financial control; educational resource utilization; public junior schools; policy implementation; Tharaka Nithi County, Kenya

Article Type: Open Access

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