Financial Management Practices on Development of Sanitary Infrastructures in Public Pre-schools in Endebess Sub-county Trans-nzoia Kenya

The purpose of this study was to assess the finance management practices on development of sanitary infrastructure in pre-school centres in Endebess sub-county Trans-Nzoia County. The study was guided by the following objectives: To establish how budgeting influence development of sanitary facilities in pre-schools in Endebess Sub-county; To identify how resource disbursement influence development of sanitary facilities in pre-schools in Endebess Sub-county; To establish the extent to which financial reporting influences development of sanitary infrastructures in pre-schools in Endebess Sub-county and to determine how internal controls influence development of sanitary infrastructures in pre-schools. Literature review was guided by the study objectives. This study applied Utility Theory advanced by Wheldon. The theory postulates that although it is impossible to measure the utility derived from a good or service, it is usually possible to rank the alternatives in their order of preference to the consumer. The study adopted a descriptive survey research design. The target population was 401 respondents where Krejcie and morhgan table was used to determine the sample size of 196 respondents. The data was collected using questionnaires and interview schedule. The collected data were analysed using SPSS and the results presented through tables and percentages followed by discussions for each of the findings.

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