Controlling Revenue and Expenditure of Non-Budget Funds at Secondary Schools in Phuc Yen City, Vinh Phuc Province

Controlling revenue and expenditure is one of the most effective tools of internal control in enterprises and public service units. Therefore, controlling the revenue and expenditure of non-budget funds at schools is essential for improving their operational efficiency. This study surveys and analyzes the achievements and limitations in controlling the revenue and expenditure of non-budget funds at secondary schools in Phuc Yen City, Vinh Phuc Province. The study examines non-budget revenue items at secondary schools and analyzes 1,005 responses from parents whose children are attending secondary schools in the city using descriptive statistical methods. The findings indicate that the control of non-budget revenue and expenditure at secondary schools has been relatively effective, although several limitations remain. Based on these findings, the study proposes a number of solutions to improve the effectiveness of controlling non-budget revenue and expenditure at secondary schools in the coming years.