Effect of Public Financial Controls on Funds Management in Public Secondary Schools in Gacurabwenge Sector, Kamonyi District, Rwanda during the academic year 2024–2025

Giramata Genereuse and Rubunda Emmaboles
University of Kigali, Rwanda
Email: giramatagenereuse1999@gmail.com

Abstract: This study examined the effect of public financial control systems on funds management practices in public secondary schools in Gacurabwenge Sector, Kamonyi District, Rwanda, during the 2024–2025 academic year. It focused on five dimensions: budgetary controls, segregation of duties, authorization procedures, internal audit systems, and financial reporting practices. The study adopted a quantitative approach using descriptive and correlational research designs. The target population comprised 14 respondents, including seven Head Teachers and 7 Bursars from seven public secondary schools. A census sampling technique was employed, involving all 14 respondents. Primary data were collected using structured questionnaires, while secondary data were obtained through documentary review. Data were analyzed using SPSS Version 27 through descriptive statistics, Pearson correlation, and multiple regression analysis. Findings indicated that funds management practices were generally very high (M = 4.24, SD = 0.75). Pearson correlation results revealed strong, positive, and statistically significant relationships between funds management practices and budgetary controls (r = 0.812, p < 0.01), segregation of duties (r = 0.756, p < 0.01), authorization procedures (r = 0.834, p < 0.01), internal audit systems (r = 0.801, p < 0.01), and financial reporting practices (r = 0.847, p < 0.01). Multiple regression showed that these dimensions jointly explained 83.2% of variation (R² = 0.832). Financial reporting had the strongest influence (β = 0.316, p = 0.007), confirming the importance of effective financial controls.