Budget Management Practices and Resource Utilisation in Secondary Schools in Kebbi State

This study examines budget management practices and their implications for educational resource utilisation in public secondary schools in Kebbi State, North West Nigeria. Efficient budget management at the school level is critical for translating allocated funds into tangible improvements in teaching quality, infrastructure, and student welfare. The study employs a descriptive survey design, targeting 200 school principals, bursars, and school-based management committee financial representatives from schools in Birnin Kebbi, Argungu, and Zuru local government areas. Data were gathered using a school budget management practices questionnaire and a resource utilisation effectiveness index. Descriptive statistics, Pearson correlation, and regression analysis were applied. The study is anchored in Public Financial Management Theory and the School Resource Management Framework. It examines budget planning processes, fund release timeliness, expenditure tracking, community oversight, and end-of-year financial accountability as management quality indicators. Findings are expected to reveal that weak planning processes and irregular fund releases are the primary constraints to effective resource utilisation. The study also assesses differences in budget management quality across urban and rural schools. Recommendations are directed at the Kebbi State Ministry of Education and the Universal Basic Education Commission on establishing school-level budget management guidelines, training principals and bursars in financial administration, and strengthening community oversight mechanisms. The findings contribute to the management evidence base for improving fiscal accountability in North West Nigerian secondary schools. Keywords: budget management, resource utilisation, secondary schools, Kebbi State, financial administration