Utilization of Fiscal Resources in Fee-Free Education Policy: The Case of Selected Community Secondary Schools’ Heads in Tarime Urban District

Abstract

This study investigated the capacity of heads of schools in utilizing the fiscal resources for implementing fee free education policy (FFEP) in community secondary schools. The study employed descriptive research design with a quantitative approach where stratified sampling technique was used to select a sample size of 190 respondents. Questionnaires were used to collect data and SPSS served as an analysis tool in interpreting the collected data. The findings revealed that heads of schools supervise and monitor the expenditure of school funds as per government directives and financial regulations although they do not provide accurate financial information of their schools. On the other hand, the study found that heads of schools do not properly keep records of staff in planning and allocation of fiscal resources related to implementing FFEP. The study concluded that although heads of schools do not delegate the mechanism of financial matters to capable staff, the prioritization of financial allocation according to the needs, helped successful implementation of the FFEP. The study recommends that heads of schools should keep records of staff properly in planning and allocation of fiscal resources for implementing FFEP. This goes together with the heads of schools giving accurate financial information of their schools and involving important stakeholders in decision making and matters concerning school budget.