Financial resources of vocational and technical high schools and their management

This research was conducted in order to determine the financial resources of vocational and technical high schools and how these resources are managed. Finance is one of the main problems of vocational and technical high schools, as it is in all high schools. Quantitative data were collected on what the financial resources of these high schools are, from where and how much these resources are provided, whether they are sufficient, where and at what rate the provided resources are spent. At the same time, the problems experienced in the process of managing financial resources in vocational and technical high schools have been identified and the recommendations of school administrators and teachers on how these resources should be managed have been presented. The research is a descriptive survey study. A questionnaire was administered to 44 administrators and 146 vocational course teachers working in 20 vocational and technical high schools located in Merkezefendi, Pamukkale, Acıpayam, Tavas, Kale and Çameli districts of Denizli province and their opinions were collected. In addition, numerical data were collected from school records regarding the sources of income of the high schools in Merkezefendi, Pamukkale and Tavas districts and the areas they spent on. Purposive sampling technique was used while selecting the sample of the study. The data were collected in the 2021-2022 academic year. In order to determine whether the financial values obtained from income-expense forms have decreased over time, transformations have been made by using the TURKSTAT CPI indices. The answers given in the administrator and teacher questionnaires were examined and noted by the researcher one by one. These notes have been transferred to the appropriate sections of the research without being changed and interpreted. Also, frequency and percentage values were used to analyze the data. According to the results, when income types and expenditure types are compared, the number of expenditure types is higher. Although the areas (personnel, energy, water, internet, etc.) where the money from the central budget is spent are excluded, the amount of income is still much less than the amount of expenditure. The income of schools in districts with a lower level of development is also less. Vocational high schools have 10 types of income, whereas there are 16 types of expenditure areas. The incomes of vocational high schools with their own means and efforts are not enough to buy the goods and services they need. According to the opinions of administrators and teachers, financial needs should be met by the stakeholders of state and vocational high schools. Vocational course teachers should be more active in determining the needs of high schools and in the process of using financial resources.