Authors: Ruharara Nelius (St. Augustine University of Tanzania) and Daniel Onyango, PhD (St. Augustine University of Tanzania)
Abstract: The purpose of this study was to investigate on the challenges facing school heads in controlling finances among public secondary schools in Bukombe District, Tanzania. The study employed a mixed research approach using Convergent parallel design. The population of the study was 368 education stakeholders. The sample size included 1 Education Officer, 1 District Auditor, 17 Board members, 3 School heads, 3 school Bursars and 54 Teachers. The sample was obtained by using simple random and purposive sampling techniques. Quantitative data was analyzed by using descriptive analysis with the help of SPSS version 20. For qualitative data, thematic approach was used. The study revealed different challenges facing heads of schools in implementing financial control measures including lack of training and transparency, inadequate finances and poor cooperation with stakeholders. The study recommends that the heads of schools should be helped to acquire knowledge and skills necessary for effective financial management.