Fiscal Management Practices of Public Schools: A Systematic Review

This study assessed the systematic review of the publish papers between 2019-2024 about the practices of fiscal management in public schools. It answered the concerns on the practice of fiscal management in public schools in areas of planning, then review and approval, implementations, monitoring, evaluation, and then communication. It also compared the assessment on fiscal practices of the studies from different countries. The findings revealed that the fiscal management practices by public schools is absolutely evident in budget planning, then review and approval, implementations, monitoring, evaluation, and then communication as observed by teachers, parents, and community leaders. Among the twelve papers published between 2019-2024, three share common financial management practices: planning, then review and approval, implementations, monitoring, evaluation, and then communication. However, school administrators from different countries exhibited varied practices of fiscal transparency.