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This book presents the results of a research done on the implementation of the Ministry of Education guidelines for financial management in public secondary schools in Kenya. The study was conducted to determine how the relevant stakeholders comply with guidelines to facilitate efficient and effective planning, organizing and utilizing of the financial resources meant for achieving the educational objectives of secondary schools.The free secondary education that the government of Kenya started implementing in 2008 requires proper planning and controlling if the policy is to have impart on the beneficiaries. This is why this book gives highlights of what is on the ground to inform future guidelines or policy formulation. The book is the success story of the author's PhD dissertation which is based on the data collected from schools in Kisumu East District.