An assessment of budget planning processes and the impact of funds utilization on management of secondary schools in Plateau State

The purpose of this study is to investigate budget planning processes and the impact of funds utilization on the management of public secondary schools in Plateau State. One hundred and two principles participated in the study. A survey research designs was adopted. Findings from the data collected revealed that principals participate in planning school budgets. The amount presented by principals to the ministry as budget estimate are not actually approved and released to principal directly. The amount approved by government for management of schools is inadequate. Principals depend on internally generated revenue for day to day running of schools. The findings also revealed that principals do not adopt current management practices. The researcher concludes by recommending that principals should undergo training, retraining, organize seminars and workshops in order to improve their management skills on budget planning processes and funds utilization