Effect of Record Keeping Practices on Schools Performance in Public Secondary Schools in Trans Nzoia County, Kenya

Effective financial management practices play a pivotal role in optimizing the performance of public secondary schools by ensuring efficient allocation and utilization of resources to improve learning outcomes. In Trans Nzoia County, Kenya, schools depend on diverse funding sources, including government subsidies, school fees, and other income streams, to sustain operations. However, persistent challenges such as financial mismanagement, inadequate budgeting, poor accountability, and inefficient resource utilization have raised concerns about their impact on school performance. Against this backdrop, the study set out to evaluate the effect of record-keeping school performance. The study was grounded on Agency Theory. The study was anchored on a survey research design. The study population was 289 respondents and a sample size of 168 respondents selected using the Yamane's (1967) formula. A questionnaire was used a primary tool for data collection. The tools were tested for both validity and reliability using construct validity and Cronbach Alpha Coefficient Scale of above 0.7. Data was analysed through descriptive analysis using means and standard deviations, and regression analysis using Statistical Package for Social Sciences. Findings revealed that record-keeping practices, was a statistically significant predictors of school performance as the practice positively influenced both financial and operational efficiency in schools, underscoring their critical role in enhancing financial performance. The study recommended that policy makers should implement mandatory guidelines for financial record-keeping, strengthening overall financial management practices, and addressing existing gaps through clear, well-defined financial policies.