Financial Management Practices and Educational Outcomes: A Review of Budgeting, Accountability, and Resource Utilisation in Kogi State Public Secondary Schools

Abstract   This study presents a narrative review of the relationship between financial management practices, particularly budgeting, accountability, and student performance in public secondary schools in Kogi State, Nigeria. The review synthesizes evidence from empirical studies, policy documents, and relevant theoretical literature on educational finance, school accountability, and educational management to examine how financial management practices influence school effectiveness and student learning outcomes. Using a thematic review approach, the study identifies key dimensions of effective financial management, including strategic budgeting, clearly defined roles and responsibilities in financial decision-making, transparency, and accountability mechanisms involving school principals and community stakeholders. The review demonstrates that effective budgeting and accountability practices enhance the efficient utilization of financial resources, strengthen institutional governance, and contribute to improved student performance. The study contributes to the existing body of knowledge by integrating evidence on the interrelationships between budgeting, accountability, and educational outcomes within the context of public secondary schools in Kogi State. It further reinforces the importance of clearly defined financial management responsibilities, transparent financial policies, stakeholder participation, and the adoption of technology-driven financial monitoring systems to improve accountability and overall school performance.   Keywords:  Financial Management; Educational Outcomes; Budgeting; Accountability; Resource Utilisation; Public Secondary Schools