Effect of control environment and control activities on financial management in public secondary schools of Bauchi state

Abstract

The study examined the effect of control environment and control activities on financial management in public secondary schools of Bauchi State. A survey research design was adopted where a proportional random sampling technique was used in the study. Data was collected using a structured questionnaire from 380 principals and bursars of public secondary school in Bauchi state. The data collected was statistically treated and analyzed using multiple regression. The findings revealed that control environment and control activities had positive and significant effect on financial management in public secondary schools of Bauchi State.The findings of the study implied that, mismanagement and misappropriation of financial resources by the management of public secondary schools that has become an issue of serious concern among education stakeholders in Bauchi State can be drastically controlled and reduced to ensures proper management of financial resources in public secondary schools in the state by putting in place the appropriate control machineries like control environment and control activities. The study therefore, recommended that Bauchi state Ministry of Education should design the policies and procedures that will ensure a sound control environment and control activities in all public secondary schools of Bauchi state. Also, workshop and seminar should be organized by Bauchi state Ministry of Education to educate the management of public secondary schools in the state on the impact of control environment and control activities on financial management of public secondary schools.