UNIVERSITY OF NAIROBI · school of computing and informatics high school expenditure management...
Transcript of UNIVERSITY OF NAIROBI · school of computing and informatics high school expenditure management...
UNIVERSITY OF NAIROBI
SCHOOL OF COMPUTING AND INFORMATICS
HIGH SCHOOL EXPENDITURE MANAGEMENT SYSTEM
NAME: KIETI DENIS MUSYOKA
REG. NO: E46/5422/2014
A RESEARCH PROJECT SUBMITTED IN PARTIAL FULFILLMENT OF THE
REQUIREMENT FOR THE AWARD OF DEGREE BACHELOR OF EDUCATION- ICT
UNIVERSITY OF NAIROBI
2017
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DECLARATION I declare this project work proposal is originally mine and has been done in the best of my
knowledge and full support of my supervisor as part of the partial fulfilment of the Bachelor
of Education- ICT.
Student’s Name: DENIS KIETI signature:………DATE: ……………………….
Supervisor: MR. PAUL RABALA signature:………DATE:…………………..........
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ACKNOWLEDGEMENT First, we would like to thank our able God for keeping me in good health throughout the
project proposal writing. We are also privileged to express a sense of gratitude to our
supervisor, Mr. Rabala, for his unparalleled knowledge, judgment and moral fibre, along
with his know how for being there constantly for guidance during the writing of our Project
documentation. We are indebted to our colleagues, our parents and contemporaries for
motivating us in our project work.
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Table of Contents Page
DECLARATION .......................................................................................................................................... i
ACKNOWLEDGEMENT ............................................................................................................................. ii
LIST OF FIGURES ...................................................................................................................................... v
LIST OF TABLES ....................................................................................................................................... vi
ABREVIATIONS AND ACRONYMS .......................................................................................................... vii
CHAPTER 1: INTRODUCTION ................................................................................................................... 1
1.1 Background ................................................................................................................................... 1
1.2 Problem Statement ..................................................................................................................... 1
1.3 Research Objectives .................................................................................................................... 1
1.3.1 General objective ................................................................................................................. 1
1.3.2 Specific objective .................................................................................................................. 2
1.4 Research questions ..................................................................................................................... 2
1.5 Significance of the study .............................................................................................................. 2
1.6 Limitation of study ....................................................................................................................... 3
1.7 Delimitation of study ................................................................................................................... 3
1.8 Assumptions ................................................................................................................................ 3
1.9 Definitions of significant terms ................................................................................................... 3
CHAPTER 2: LITERATURE REVIEW ........................................................................................................... 4
2.1 Introduction ................................................................................................................................ 4
2.2 Canada’s Expenditure Management System .............................................................................. 4
2.2.1 Strengths of Canada’s Expenditure Management System ................................................... 4
2.2.2 Weaknesses of Canada’s Expenditure Management System ................................................ 4
2.3 TAS Financial Accounting System ................................................................................................ 4
2.3.1 Strengths of TAS Financial Accounting System .................................................................... 4
2.3.2 Weakness of TAS Financial Accounting System ..................................................................... 5
2.4 Integrated Financial Management Information System (IFMIS) ................................................. 5
2.5 Research gap ............................................................................................................................... 5
CHAPTER 3: RESEARCH METHODOLOGY ................................................................................................ 7
3.1 Introduction ................................................................................................................................ 7
3.2 Research design .......................................................................................................................... 7
3.3 Target population ........................................................................................................................ 7
3.4 Sampling procedure .................................................................................................................... 7
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3.5 Data collection methods ............................................................................................................. 8
3.6 Data analysis methods ................................................................................................................ 8
3.7 Validity and reliability .................................................................................................................. 8
3.8 System analysis and design methods .......................................................................................... 8
REFERENCES .......................................................................................................................................... 10
Appendices ............................................................................................................................................ 11
Work plan .......................................................................................................................................... 11
Proposed Budget ............................................................................................................................... 12
Technology overview ........................................................................................................................ 12
User case diagrams ........................................................................................................................... 13
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LIST OF FIGURES Fig 3.1 system development life cycle ……………………………………………………..…9
Fig 3.2 Gantt chart ....……....…………………………………...……………………………11
Fig 3.3 User case diagram for bursar, clerk and accountant………………………….……...13
Fig 3.4 User case diagram for administrator …………...……………………………………14
Fig 3.5 User case diagram for principal ………...…………………………………...………15
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LIST OF TABLES Table 3.1……………………………………………………………..………………………11
Table 3.2 ………………..……………………………………………………………………11
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ABREVIATIONS AND ACRONYMS BOM- Board of Members
DA - Departments and Agencies
HOD – Head of Department
IFMIS- Integrated Financial Management Information System,
TAS – Tanzania Accounting financial system
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CHAPTER 1: INTRODUCTION
1.1 Background In this 21
st century, Mullins (2005), globalization and the constant innovation of technology
result in a constantly evolving business environment. Most of organizations have been able to
embrace technology in the way they do their business. They have been able to make
advantage of technology in improving their performance like keeping e-records of all daily
activities transpiring in the firm. This has witnessed many firms rise to apex when it comes to
management, (Maneen, 2003).
Financial management in secondary schools is not also an area to be left behind in using
systems. The systems will see improved transparency and accountability on cash inflows and
cash outflows.
1.2 Problem Statement According to Koech Educational Inquiry Report (1999), Audit reports for high schools were
not up to date in the all republic of Kenya. The report observes that most schools funds had
been embezzled years before the account books were audited. It was noted that there was no
government control on the issue of official receipt books and that most schools print their
own receipt books which they use for embezzlement of funds and misappropriation. An
incident was reported in Central division, Embu district where five high school heads were
conned by a person who had pledged to sell them textbooks at some considerable discount
(Daily Nation, July 28th
, 2004). It was reported that, the guy collected funds but never
brought the textbooks.
As the reports indicate, most secondary schools in Kenya are not in position to account for
monies they receive (cash inflows) alongside what they spend on various expenditures (cash
outflows). This includes various items like stationery bought, boarding materials, school
equipment for grounds men not forgetting laboratory equipment for the science departments.
When departmental heads want various items which might be running out in their
departments, they are forced to go to principal to let them know then their requests will be
considered.
1.3 Research Objectives
1.3.1 General objective
To design high school expenditure management system for cash outflows
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1.3.2 Specific objective
1. To register a new bursar
2. To record stationery bought by school administration
3. To keep track of boarding expenditure
4. To provide a platform for heads of departments to place list of items they need in
their departments
5. To display report on miscellaneous expenditure incurred by school
1.4 Research questions 1. What literature review is already available on system(s) already in existence?
2. How will system enable user to keep track boarding expenditure?
3. How will the system allow user to generate reports of various expenditure incurred?
4. How will the system allow registration of Head of Departments (HOD)?
5. How will the system allow HOD’s to place list of items they are in need in their
departments?
6. How will the system ensure controlled access to school expenditure records?
1.5 Significance of the study The management of school finances is solely in the hands of the BOM, who are responsible
for financial budgeting (Education Act, 2012). This involves fixing the amount of fees
payable (though the Ministry of Education gives guidelines), receiving fees, grants and all
other donations to the school. However, the principal plays a significant role as a secretary to
the BOM. Here are some of the benefits that will be associated with the proposed system
among other benefits.
1. Efficient way of placing list of items by departmental heads e.g. laboratory equipment
and games and sports facilities needed
2. Increased accountability on expenditure: the system will keep a record of
expenditure incurred on all transactions the school budgets. The principal will be in a
position to provide those records to BOM on request
3. Improved transparency on the cash inflows alongside cash outflows
4. There will be improved decision making process especially to the Board of
Members
5. There will be reduced time in auditing financial record which is done annually
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6. Reduction in paper work and manual filing system
1.6 Limitation of study The physically impaired people will not be in a position to use the system. The system will
only be limited for use to only school staff like Principal, accountant, bursar(s), heads of
departments and the administrator.
1.7 Delimitation of study Similar system can be designed for use outside secondary school setting. This include in
learning institutions like technical and vocational training institutes.
1.8 Assumptions 1. All the users will have the basic computer skills/knowledge and updated with the
current technological advances
2. The school will have well networked computer labs
3. The school will have well-furnished staff offices with 24-hour internet connectivity
4. The school will have power back facilities to ensure to ensure all through power
supply in the school
1.9 Definitions of significant terms Head of Department – teachers appointed by school head to lead various sections in school
Cash inflows – different forms of cash school receives
Cash outflows – the cash school spends on items
Expenditure – an outline of money spend on items by the school administration
Board of Members – representation of school managers headed by Board chairman
Apex – to rise to the top
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CHAPTER 2: LITERATURE REVIEW
2.1 Introduction
This section introduces the literature on other systems which are already in existence. The
literature comes from published reports; books from different authors and e-journals from the
internet.
2.2 Canada’s Expenditure Management System This system is used by the federal government of Canada since late 1994. The federal
government comprises over 90 departments & agencies, 46 Crown corporations. It came into
place after claims that federal government was not able to account for money it receives from
the state government by the end of 1993. Its guided by key pillars like all spending must be
managed to transparent results/outcomes.
2.2.1 Strengths of Canada’s Expenditure Management System
Here some of the benefits we found that can be associated with system when it was
implemented
1. Over a three year period (1994-97) the fiscal crisis was addressed through major
expenditure cuts
2. 1995 Budget announced $16.9B in savings over 3 years, further $2B in
3. savings announced in 1996 Budget - Overall spending fell by 10% from 1995
to1999, capital spending fell by 35%
4. By 1997-98 the surplus was $3.5B - and ran consecutive surpluses until 2007 -08
5. By 2007 - 08 the debt – to - GDP ratio was down to 29.8%
2.2.2 Weaknesses of Canada’s Expenditure Management System
It lacks sections for different departmental heads to request for items they need
2.3 TAS Financial Accounting System Irene (1995), TAS Financial Accounting System is used in Bendera School in
Tanzania. In this system, there are section where one (users) has to record what has
been bought and amount spent on them.
2.3.1 Strengths of TAS Financial Accounting System
1. All the financial transactions are effected through bank.
2. Daily balancing of the cashbook preparation of the monthly financial accounts are
generated through the system.
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3. Keeps track of records of the transactions transmitted via email by the bank
2.3.2 Weakness of TAS Financial Accounting System
It ignores other financial administrators like departmental heads who also contribute
largely to expenses in the school
Does not have sections to indicate the popular and commonly used mobile phone
money transaction (M-pesa) for expenses incurred on items bought
2.4 Integrated Financial Management Information System (IFMIS) It is an automated system that enhances efficiency in planning, budgeting, procurement,
expenditure management and reporting in the National and County Governments in Kenya.
The Integrated Financial Management Information System (IFMIS) was rolled out
to Government Ministries in 2003. In 2011, The National Treasury launched IFMIS Re-
engineering to spearhead IFMIS implementation. By 2012, IFMIS was operational
in Ministries, Departments and Agencies (MDAs). All the 18 Government Ministries
listed below are using IFMIS to transact. It has overseen efficient government spending of
resources. (Kenya Gazette, 2013).
To develop the above systems, the designers had to follow the key phases of system
development life cycle. They would pilot them in different places of interest before they
would fully implement it. For our system to be effective, we also plan to follow the key
stages in System Development Life Cycle as discussed in section III.
2.5 Research gap Despite the above systems being in use, there still exist some gaps. Some of the gaps are: lack
of section where the various heads of departments can be able to place requests on items the
school administration should seek to provide. The above systems ignore various people who
largely contribute to school expenditure like heads of departments.
Our system is intending to bridge the above gaps by incorporating different users involved in
contributing to school expenditure. The users will include accountants, heads of departments,
clerks besides the principal and bursar. The system will also provide records on various cash
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outflows school administration spend on items. Our system again will provide sections for the
heads of departments to place lists of items they require.
Our system will only allow authorized users to be able to log in and access various records on
expenditures otherwise; the system will require the user to sign up if they are genuine users.
The system will check whether a user is genuine by searching his or her identity number from
the directory of system users. It will be the responsibility of administrator of the expenditure
management system to keep updating the directory of users.
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CHAPTER 3: RESEARCH METHODOLOGY
3.1 Introduction
This section outlines the methodologies that will be used in our project proposal. It delves on
the research design, data collection methods, population of the study and system design and
analysis.
3.2 Research design This will study will use descriptive survey design. Survey design offers the best opportunity
to collect quantitative data that can be used to provide information required for the system we
are planning to develop. It will enable us to collect first hand data from the actual users
targeted for the system. Fisher (2004) affirms that quantitative research is an interpretative
approach that seeks to decode, translate and describe a phenomenon.
3.3 Target population According to Peter (2003), target population falls under two broad categories: it might be a
specified population or unspecified population. Specified population means all the members
of the population to be involved in the research and are recorded in some register.
Unspecified means members of the population who are not necessarily recorded in any
registrar.
This research study will involve a specified population. These will include some of public
secondary schools principals, Head of Departments (HOD’s), bursars, clerks in Kithyoko
division, Masinga sub- county, Machakos County. There are ten (10) secondary schools in
this division (Ministry of Education, 2012).
3.4 Sampling procedure We decide to carry out my research using random sampling method and stratified sampling.
Random sampling is the purest form of probability sampling. In this study, 2 schools will be
used in the pilot study of our School Expenditure Management System. The left 8 schools will act as
the respondents for the main study. According to Krejcie and Morgan (1972) when the population size
is 8, it is considered as adequate and quite representative; therefore all the 8 respondents will therefore
be used in the study.
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3.5 Data collection methods Interviews will be the main instrument for the study. After conducting interview (one on one
interviews), results will be revised accordingly using below data analysis methods to capture
the research questions and aims.
3.6 Data analysis methods Each data collected shall be checked for consistency with data obtained from interviews in
order to eliminate misleading data which could arise from misrepresentation of questions.
The results will be presented using tables, frequency charts and graphs.
3.7 Validity and reliability
According to Kothari (2000), validity indicates the degree to which an instrument measures
what it is supposed to measure, that is, the extent to which differences found with a
measuring instrument reflect true differences among those being tested. Moreover, a
measuring instrument is reliable if it provides consistent results (Mugenda, 2002). Thus to
enhance validity, a pilot study will be carried out. Two secondary schools will be involved in
the pilot study to test validity of the research instruments.
3.8 System analysis and design methods Our project study is intended to observe the stages of System Development Life Circle
(SDLC); which is a step by step process that uses chronological order. Each of the stages is
related to previous one as illustrated in fig. 3.1 below.
1. We will identify deficiencies with current expenditure systems (if any) or related
systems to account for expenditure. We will achieve this by carrying out one on one
interview to various users of the system in Thatha High school during our feasibility
study. This will enable us to effectively address the research questions.
2. The new system requirements will be defined in consideration with deficiencies found
in existing system with specific proposals for improvement
3. The proposed system specifications will be put into consideration to address the
research questions. Plans will be laid out concerning hardware and software
requirements
4. The proposed system will be designed; by installing new components
5. Users which include school principal, head of departments (HOD’s), School bursar(s)
and the deputy principal where the piloting will done will be briefed on the new
proposed system
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6. Testing the system will be done in Thatha High School and Kithyoko High school for
duration of one month
7. The system will be evaluated once the piloting is successful
8. The last step will be implementation and maintenance of new system
System development life cycle
Fig. 3.1 system development life cycle
Evaluation
Piloting
System design
Implementation
Initial idea
Feasibility study
Requirement analysis
System analysis
System specification
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REFERENCES Daily Nation Editor (2004, July28
nd). Headmistress jailed for theft of School Funds.
Nairobi: The Daily Nation Newspaper, page 15.
Koech, K. D. (1999). Report of the Commission of Inquiry into the Education Systemof
Kenya. Nairobi: Government Printers.
Kenya Gazette , (2013) , Nairobi: Government Printers.
Kothari C. R. (2000). Research Methodology Methods and Techniques.New Delhi - 110002.
Kemp, J., Schotter, A., &Witzel, M. (2012).Management Frameworks: Aligning Strategic
Thinking and Execution. Rutledge.
Irene M. (1995). Financial Management.New Delhi: Vikas Publishing House.
Ministry of Education, (2012). Development of Education in Kenya. Nairobi: Government
Press.
Maanen(2003).Research Methods for Business: A Skill Building Approach, John Wiley, NY.
Mugenda, O. M. and Mugenda, A. G. (2002).Research Methods: Quantitative and
Qualitative Approaches. Nairobi: Acts Press.
Mullins L. (2005), Management and Organizational Behaviour.7th
ed. London, Prentice Hall.
Peter C. B. (2003). A Guide to Academic Writing. Nairobi: Kisaba Printing Press.
Republic of Kenya (2004).Divert School Funds Not. Kisumu: Unpublished report
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Appendices
Work plan
Sr. No
Activity Description Start date End date
1 SECTION I Writing introductory part of project
proposal
2nd
May, 2017 4th
May, 2017
2 SECTION II Writing literature review of project proposal 7th
May, 2017 11th
May, 2017
3 SECTION II Writing methodology section of project
proposal
13th
May,
2017
20th
May, 2017
4. System
analysis
We will collect data and information from
the various data collection methods
27th
May,
2017
7th
June, 2017
5. System
specification
This ensure all the research modules are
addressed
20th
June,
2017
23rd
June, 2017
6. Coding Coding and testing the workability of
system
2nd
June, 2017 25th
June, 2017
7. System Design Laying out plan on system requirement
which involve hardware and software,
graphical design of end product
11th
June,
2017
29th
June, 2017
8. Piloting Testing system functionality 1st July, 2017 1
st August,
2017
9. System
Implementation
Evaluate the system for any errors which
might arise during testing; correct them and
now put the system into function
2nd
Sept, 2017
Table 3.1
Gantt chart
Fig 3.2 Gantt chart
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Proposed Budget
Sr. No
Item Description Quantity Price (Ksh)
1 Printing Printing project proposal
Documentation
2 1200
2 Spiral binding Binding printed
documentation
2 600
3 Compact Disks CD-RW to burn the
documentation
2 300
4 Transport To different schools for
piloting project
- 3000
5 Airtime For calls likely to make
concerning the project
proposal
- 1000
6 HP Laptop Hardware to run the system 1 42,000 7 Maintenance
and repair
Needed to maintain
hardware and software
components
- 5000
8 Ethernet cable For internet connectivity - 2500 9 Miscellaneous
expenses
Other expenditure 5560
Total EXPENDITURE
61,160
Table 3.2 budget
Technology overview
The technology that we will use for implementing High School Expenditure Management
System include:
Programming language Html 5, PHP/MYSQL platforms
Apache will be used as the HTTP server. The development will done in a windows 8.1
environment in our HP laptop.
Processor Intel ® core TM i5-3320M, CPU 2.6Hz
Installed RAM 4GB
PHP: PHP is a general-purpose scripting language that is especially suited to server-side web
development where PHP generally runs on a web server. PHP code will be embedded into the
HTML source document
MySQL: MySQL is a relational database management system. Before using our database, we
must create a table. A table is a section of the database for storing related information. In a
table we will set up the different fields which will be used in that table.
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User case diagrams BURSAR, ACCOUNTANT, CLERK
Fig. 3.3 user case diagram for bursar, clerk and accountant
Staff number is
not found in our
directory, see the
administrator or
principal for
assistance
Login
Username
Password
User
Bursar
Accountant
Clerk
Registered
?
Exists ?
Check user staff
number from
user directory User Sign up
Staff name
Staff number
User name
Position
Password
Check user staff
number or username
whether is signed up
Exists ?
Username or
staff number
already exists try
a different one
Boarding expenditure
Electricity and water
Repair and maintenance
Local transport
Activity fund expenditure
Office equipment
Cooking stuff and
equipment
Clinical treatments
Miscellaneous Expenses
Science departments
Games department
Items on order from
departments
Reports on expenditures
Type of expenditure
(recorded accordingly)
User log out
Yes
No
No
Yes
No
Yes
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ADMINISTRATOR
Fig. 3.4 user case diagram for administrator
Login ID is not
found in our
directory, see
principal for
assistance
Login
Login
question
User
Administrator Registered
?
Exists ?
Check user
login ID from
admin
directory
Admin Sign up
Staff name
Staff number
Login question
Login answer
Password
Check user staff number
or login answer whether
is signed up
Exists ?
staff number or
login answer
already exists try
a different one
View registered users
Change user password
Register user
Deregister user
User log out
Yes
No
No
Yes
No
Yes
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PRINCIPAL
Fig. 3.5 user case diagram for principal
Staff number
is not found in
our directory,
see the
administrator
for assistance
Login
Usernam
e
Password
User
Principa
l Registered
?
Exists ?
Check user staff
number from
user directory
User Sign up
Staff name
Staff number
User name
Position
Password
Check user staff
number or username
whether is signed up
Exists ?
Username or
staff number
already exists
try a different
one
Boarding expenditure
Electricity and water
Repair and maintenance
Local transport
Activity fund expenditure
Cooking stuff and
equipment
Clinical treatments
Miscellaneous Expenses
Science departments
Games department
Items on order from
departments
Reports on expenditures
Type of expenditure
(Recorded accordingly)
User log out
Yes
No
No
Yes
No
Yes
View registered users
Register admin
Change his or her password
(principal)