The State of Financial Records Management in Public Secondary Schools in Lusaka District, Zambia
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The study aimed at assessing the state of financial records management in public secondary schools in Lusaka District, Zambia. The study objectives were; to assess staff competences in financial records keeping in selected schools in Lusaka district, to identify the kind of financial records kept in public secondary schools in Lusaka District, to determine the available infrastructure for prudent management of financial records in secondary schools in Lusaka District, and to find out the security measures established to protect financial records in Lusaka district. This study used a descriptive design. Semi-structured interview guide and document analysis was incorporated. The total sample size was 8 comprising 4 Head teachers and 4 Accounts assistants. Purposive sampling was used and Data analysis was done using themes. The findings of the study revealed that members of staff entrusted with financial records keeping was competent in the creation, storage and protection of financial records in public schools because of the qualifications held and experience on the job. The study also indicated that public schools had continued to use traditional alongside modern methods by ensuring that both hard and soft copy formats of financial records were created and kept in schools. Various infrastructure in form of office space was available in schools for creation and storage of financial records. In addition, various equipment including folders, files, shelves and cabinets were used for safe storage of financial records in public secondary schools. Financial records management in public schools involved various actions from creation, security and storage of records. The results from the study concluded that both the continuum and life-cycle models fit well in public secondary schools with regard to financial record management. However, there was need for schools to formulate disaster preparedness plan in financial records management to ensure that financial records were adequately created and protected for future use in the quest to improve overt school management through financial accountability and transparency.
Public Secondary Schools