Imprest Management Among Unit Heads for Service Delivery in Rivers State Universities

Abstract

The study ascertained how imprest is managed for service delivery among unit heads in Rivers State universities. In order to achieve the purpose of the study, the researcher stated five (5) objectives, posed five (5) research questions and formulated five (5) hypotheses that guided the study. The researcher adopted a descriptive survey design. The population of the study was One Hundred and Sixty (160) Heads of Departments (HODs) and Deans in Rivers State Universities, which are Rivers State University and Ignatius Ajuru University of Education. There was no sampling as all the 160 HODs, Directors and Deans in the Rivers State Universities were used for the study. A self-structured instrument was used for collection of data. The instrument was validated by three (3) experts, two (2) Business Educators and one (1) in Measurement and Evaluation, all in Rivers State University, Port Harcourt. To test for the reliability of the instrument, the instrument was administered to thirteen (13) HODs, Directors and Deans of Business Education from Niger Delta University, Bayelsa State and after an interval of two weeks, the same instrument was administered to the same group. Cronbach Alpha formula was used to determine the internal consistency of the instrument which yielded coefficient scores of 0.76, 0.72, 0.78, 0.81 and 0.69 with an overall coefficient score of 0.75 was obtained. The data collected were analysed using weighted mean and Standard Deviation to answer the research questions while the null hypotheses were tested using z-test statistical tool at a significance level of 0.05. Based on the analysis, it was revealed that unit heads adhere to imprest receipt procedures for service delivery, unit heads adhere to imprest disbursement procedures for service delivery, unit heads adhere to imprest retirement procedures for service delivery, unit heads adhere to imprest calculation of receipt for service delivery and payment and unit

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