Budget Planning and Resource Management in Secondary Schools in Akwa Ibom State

This study examines the relationship between budget planning practices and resource management effectiveness in public secondary schools in Akwa Ibom State, South South Nigeria. Effective budgeting is a cornerstone of sound school financial management, enabling administrators to allocate resources to priority areas, track expenditure, and ensure accountability. In Akwa Ibom State, concerns about financial mismanagement and opacity in school budgeting have been raised by education auditors and parent associations. The study employs a descriptive survey design and samples 300 principals, bursars, and teachers from 40 secondary schools across three senatorial districts. A validated questionnaire coupled with documentary review of school budget records serves as the data source, and analysis uses mean scores, standard deviation, and Pearson correlation. The study is underpinned by the Financial Management Theory. Findings reveal a positive and significant association between systematic budget planning and effective resource utilisation. Schools that involve teachers and PTA representatives in the budget planning process record higher stakeholder satisfaction and fewer instances of reported financial irregularities. Lack of financial management training among principals is identified as a critical gap. The study recommends mandatory financial management training for school heads and the introduction of participatory budgeting models in Akwa Ibom State secondary schools. Keywords: budget planning, resource management, school finance, educational administration, Akwa Ibom State.