Financial Management and Utilization of Government Grants in Selected Public Secondary Schools in Livingstone District, Zambia

Abstract

<jats:p>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.</jats:p>