Accountability mechanisms used in managing capitation grants in government-aided secondary schools in Ntungamo District. A cross-sectional study.

Authors

  • Robert Bob Bangirana Directorate of Graduate Studies, Research and Innovation, Bishop Stuart University Author
  • Dr. Enock Barigye Directorate of Graduate Studies, Research and Innovation, Bishop Stuart University Author
  • Rev.Dr.Judith Arinaitwe Directorate of Graduate Studies, Research and Innovation, Bishop Stuart University Author

DOI:

https://doi.org/10.64792/vdzr9e10

Abstract

Background

The study aimed to analyze the existing accountability mechanisms used in managing the capitation grant in government-aided secondary schools in Ntungamo District.

 Methodology

The study adopted a descriptive and correlational research design using a mixed-methods approach. It covered 10 government-aided secondary schools in Ntungamo District, with 51 targeted respondents and a sample of 47 selected through stratified random and purposive sampling. Data were collected using structured questionnaires and semi-structured interviews involving Board of Governors members, headteachers, District Education Officials, and auditors. Quantitative data were analysed using descriptive statistics and Pearson correlation in SPSS Version 25, while qualitative data were analysed thematically to identify accountability and grant utilization patterns.

 Results

All 30 respondents participated, yielding a 100.0% response rate. Full Board Chairpersons were 80.0% male and 20.0% female, while Finance Committee Chairpersons were 60.0% male and 40.0% female. Accountability mechanisms were strong among Full Board Chairpersons (overall mean=4.40) and Finance Committee Chairpersons (mean=4.02), but weaker among Teacher Representatives (mean=3.20). Full Board Chairpersons rated compliance with financial regulations highest (mean=4.80, SD=0.422), while Finance Committees rated verification of financial records highest (mean=4.60, SD=0.699). FMIS practices were weakest, scoring 3.70 (SD=1.160) for Full Boards, 2.90 (SD=1.197) for Finance Committees, and 2.10 (SD=0.994) among Teacher Representatives. Qualitative themes emphasized needs-based budgeting, stakeholder participation, expenditure authorization, supporting documentation, financial reviews, adherence to government guidelines, and prioritization of learning materials, sanitation, repairs, and utilities.

 Conclusion

Accountability mechanisms in government-aided secondary schools include budgeting, financial record-keeping, adherence to national regulations, approval hierarchies, phased disbursement, audits, documentation, regular financial reviews, and enforcement of sanctions.

 Recommendation

School leaders should adopt more structured and consistent accountability strategies through clear, timely, and transparent budgeting and financial reporting in line with Ministry of Education and Sports guidelines.

Author Biographies

  • Robert Bob Bangirana, Directorate of Graduate Studies, Research and Innovation, Bishop Stuart University

    a student pursuing a Master of Education in Management Planning and administration at Bishop Stuart University

  • Dr. Enock Barigye, Directorate of Graduate Studies, Research and Innovation, Bishop Stuart University

    research supervisor at Bishop Stuart University.

  • Rev.Dr.Judith Arinaitwe, Directorate of Graduate Studies, Research and Innovation, Bishop Stuart University

    research supervisor at Bishop Stuart University.

References

1. Gichuki, C., & Mwangi, W. (2018). Financial management practices in secondary schools. Kenyan Journal of Education, 9(4), 112–125.

2. Kipkebe, J., et al. (2019). Financial management in secondary schools: Practices and challenges. Kenyan Journal of Education, 14(3), 150–165.

3. Mugabi, L., & Nuwagaba, S. (2020). Financial oversight and school management in Uganda. Uganda Journal of Education, 22(1), 77–92.

4. Ministry of Education and Sports. (2019). Uganda secondary schools capitation grant policy. Government of Uganda.

5. Ministry of Education and Sports. (2021). Report on school management committees and accountability. Government of Uganda.

6. Organisation for Economic Co-operation and Development. (2018). Promoting stakeholder participation in education governance. OECD Education Working Papers.

7. Uganda Ministry of Finance. (2020). Capitation grant disbursement guidelines. https://doi.org/10.5089/9781513544274.002

8. Uganda National Education Review Commission. (2021). Report on education financing and oversight. Government of Uganda.

9. Uganda Office of the Auditor General. (2022). Annual report on education sector financial management.

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Published

2026-10-01

Issue

Vol. 2 No. 4 (2026): October 2026 Issue

Section

Policy, Governance, and Sustainable Development

License

Copyright (c) 2026 Robert Bob Bangirana, Dr. Enock Barigye, Rev.Dr.Judith Arinaitwe (Author)

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How to Cite

Accountability mechanisms used in managing capitation grants in government-aided secondary schools in Ntungamo District. A cross-sectional study. (2026). East African Journal of Research and Innovation, 2(4), 13. https://doi.org/10.64792/vdzr9e10

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