An Assessment of School Management Committees’ Utilization of the Facility Financial Accounting and Reporting System (FFARS) in Monitoring Financial Expenditures: A Case of Kyerwa Public Primary Schools in Kagera, Tanzania

Abstract

This study aimed to assess School Management Committee (SMC) members’ participation in using the Facility Financial Accounting and Reporting System (FFARs) to monitor financial expenditures in public primary schools. The study was guided by Agency Theory as articulated by Jensen and Meckling in the 1970s. Moreover the qualitative approach was used under the case study design, with purposive sampling technique. Data were collected from 20 SMC members across four public primary schools selected in Kyerwa, Tanzania, through interviews, focus-group discussions, and documentary review. The head teachers, school committee chairpersons, teachers, and parents were included as respondents of SMC. Also, trustworthiness was addressed to ensure credibility, dependability, transferability, and confirmability of study findings. However, the findings show that SMCs’ effective use of FFARs is constrained by centralized system control, limited training, and lack of direct access, which often downgrades members to passive roles in financial oversight. The study concluded that, without inclusive capacity building and policy reform, SMCs will remain marginalized in school financial governance, undermining participatory accountability. It recommended that, mandatory inclusive training for all SMC members, expanded access to FFARs, strict adherence to FFARs guidelines, and structural revisions to committee roles. If implemented, these measures can empower SMCs to take more active, informed roles in financial management, improve transparency in expenditure approvals, and thereby enhance the quality of education.