Assessment of Internal Revenue Generation Techniques of Public Secondary School Managers in Cross River State, Nigeria

The poor funding of education in many developing nations, including Nigeria, is widely acknowledged in national and international literature. This indicates the need for alternative approaches to be adopted regarding the supplementation of funds from government and non-government sources. This study takes an empirical approach to evaluate the internal revenue generation strategies adopted by school managers, and how they influence the level of school finance. Quantitative data were obtained from a random sample of 407 secondary school managers (136 principals and 271 vice-principals) selected from 136 schools in Cross River State, Nigeria. Findings showed that prevalent internal revenue generation techniques adopted by principals include PTA levies, the sale of art and craft materials, alumni support, and funds from parents. Aside from these four, there were seventeen other strategies not utilized by the majority of secondary school principals. It was also revealed that the extent of school finance depended on the level of principals' generation of internal revenue. Based on these findings relevant policy implications are discussed for future school financing and development. It was recommended that workshops should be organized for secondary school managers to learn innovative approaches to generate internal revenue to assist with the smooth running of schools.