Effectiveness of Facility Financial Accounting and Reporting System (FFARS) in Managing Financial Resources in Government Secondary Schools: A Case of Mbeya District.

Emmanuel, Mariamu (2023) Effectiveness of Facility Financial Accounting and Reporting System (FFARS) in Managing Financial Resources in Government Secondary Schools: A Case of Mbeya District. Masters thesis, The Open University of Tanzania.

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Abstract

This study sought to investigate the effectiveness of the Facility Financial Accounting and Reporting System (FFARS) in managing financial resources in government secondary schools in Mbeya District. The study mainly used mixed-methods research approach, whereby qualitative and quantitative data were collected at once. A total sample of 224 respondents was involved in the study. The study employed interview and questionnaire to collect data. The qualitative data were analysed through content analysis where emerging themes were identified; and quantitative data were analysed through descriptive analysis where data were summarized in tabular form. The study findings indicated that school heads and school bursars are well-informed about FFARS. Secondly, it was discovered that FFARS has succeeded, to a great extent, to manage financial resources in secondary schools. Lastly, study findings indicate that the users of FFARS in secondary schools face several challenges including lack of computers in schools, absence of Internet services in many areas, and low competence of FFARS users. It is recommended that the government should involve various educational stakeholders in deploying internet services and computers in schools in order to facilitate effective FFARS application in Government secondary schools. Further, research recommends that a comparative study be conducted on the management of funds in public secondary schools where FFARS is currently being implemented, the management of funds in private secondary schools where there is no use of FFARS. Key words: Accounting, public funds, financial management, Accountability, Transparency

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