WORLD JOURNAL OF INNOVATION AND MODERN TECHNOLOGY (WJIMT )
E-ISSN 2504-4766
P-ISSN 2682-5910
VOL. 5 NO. 1 2022
Mac-Barango, D. O
The budget is an economic tool which government as well as private organization use for planning and management of its resources. The educational subsector and secondary schools have been characterized by dwindling budgetary allocations, over the years. There now exist a gap between the UNESCO stipulated standard that 26% of the total budget be aside for the educational subsector; this has affected the efficiency and effectiveness of the budget as planning tool that forms a good basis, for the implementation of government programs. The research chose some empirical parameters, carried out analysis with a view to ascertaining if the chosen parameters could form basis for an effective planning and reforms in budgeting allocation exercise. Research findings established that the allocation of capital funds to secondary schools within the research period does not appear to have been carried out with due consideration to the chosen parameters. The research concludes that reforms take budgeting for physical infrastructure to school sites have propensity to enhance efficiency and effectiveness of capital funding for schools. The research recommends further study that explores an innovative budgetary regime that inputs demographics derived from anthropometrics as basis for needs assessments and subsequently for secondary schools physical infrastructure development
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