Challenges of accounting for the Universal Primary Education capitation grant in Luwero District, Uganda

Abstract

The study aimed at identifying the challenges of accounting for the universal primary education capitation grant. The study was carried out in Luweero District and its specific objectives were; to establish the control challenges head teachers face in accounting for the UPE capitation grant, to identify the coordination challenges head teachers face when accounting for the UPE capitation grant and to identify production challenges head teachers encounter in accounting for UPE capitation grant.

The study adopted a cross sectional survey design which enabled the researcher to collect substantial data from cross- section Universal Primary Education Stakeholders in Luweero district. Through this design, the researcher aimed at establishing the control, the coordination and production challenges head teachers face when accounting for the UPE capitation grant. The District Education Officer, Chief internal auditor and cluster chair persons to act as respondents were purposively selected in order to generate the right information. The head teachers and SMC chairpersons were randomly selected because of their automatic qualifications and experiences so as to avoid biases. The instruments used to collect data were questionnaires, interview guides and focus group discussion guide

The study revealed that head teachers of UPE schools encounter control, coordination, and production challenges when accounting for the UPE capitation grant. These include; delays in disbursement, misappropriation, capture, ineffective monitoring and supervision and non functional reward system, The coordination challenges were identified as; lack of commitment, full empowerment and capacity of school communities with local leaders to challenges any misuse of funds. The production challenges were identified as insufficient funding which compromises quality and accessibility of primary education.

The study concluded that, there are control challenges encountered by headteachers when accounting for the UPE capitation grant, There are coordination challenges which head teachers face when accounting for the UPE capitation grant and there are production challenges head teachers encounter when accounting for the UPE capitation grant which have led to compromising quality and accessibility of UPE program.

The researcher recommended that the district should strengthen the capacities of practicing and newly recruited head teachers through continuous training and effective induction as well as fully empowering the school communities through trainings and clearly spelt out roles with intensive monitoring and supervision by the responsible personnel so as to ensure proper utilization, production and accountability of the UPE capitation grant.