CONTRIBUTIONS OF FACILITY FINANCIAL ACCOUNTING AND REPORTING SYSTEM TOWARD TRANSPARENCY AND ACCOUNTABILITY IN FINANCIAL MANAGEMENT AMONG PUBLIC PRIMARY SCHOOL HEADS IN MOSHI MUNICIPALITY, TANZANIA

The study aimed to assess the contributions of Facility Financial Accounting and Reporting System (FFARS) toward transparency and accountability in financial management among public primary school heads in Moshi Municipality. The study problem was answered by using one research question. This study was guided by financial control theory. A mixed method was employed under which a convergent design was used. The target population of this study consisted of 37 public primary schools, 37 head teachers, 1 District Education Officer, 1 District school internal auditor, and 1 District IT manager in Moshi Municipality. The sample size was eleven 11 public primary schools, 11 head teachers, 1 District Education Officer, 1 District school internal auditor, and 1 District IT manager. Questionnaires and interview guide research instruments were used during the data collection process. The validity of the instruments was determined by three experts chosen from the field of educational research at Mwenge Catholic University. The reliability of the instruments was assessed by using Cronbach Alpha. Qualitative data and quantitative data were analysed accordingly. The study found out that FFARS had contributed to transparency and accountability among heads of schools in financial management since the head teachers were able to share financial information with staff members and other stakeholders. The study concluded that head teachers were being transparent by keeping all financial records to the FFARS. The research recommended that the government should provide sufficient training to all the head teachers concerning the use of FFARS in managing school funds to equip the head teachers with financial management skills.  Article visualizations: