According to the Commonwealth Secretary manual on monitoring school effectively, a school is established to give and receive learning. A school that can discharge effectively its daily activities sometimes is providing value for money. For this to happen, the school should be well-planned so that learning can take place in a conducive atmosphere. A school is a system that provides a conducive environment for teaching and learning to take place. To facilitate smooth and effective administration, a school creates certain offices and positions that are occupied by individuals. These individuals who occupy these offices and positions have their personality structures and needs which depend on their areas of specialization. An example of these is the head of the institution and the school or college. Accounting officer (Bursar), Assistant head.
In the school, there is a hierarchy and this must be obtained. For all the offices, there are specific officers attached and the failure of one to function effectively affects the smooth administration of the school.
The Head is the business manager of the school. He is also the administrator and leader of the school. The performance of the head of the school sets the tone and quality of the school. The head has the onerous task of ensuring that his school is achieving one by meeting its objectives effectively and efficiently.
The Bursar or Accountant is the chief technical officer or financial adviser in financial and accounting matters to the head of the school. He also keeps custody of cash and prepares cheques for items to be purchased. These two officeholders play a very important role in the school system.
Headmaster or Headmistress and the Accountant occupy two key positions in the schools' financial administrative setup. Though the Head is the business manager and the supervisor of the accountant, it can be seen from the foregone roles that in many respective roles they play some complementary roles. These roles when fully understood bring about the smooth running of the school. When there is a conflict between the bursar and the Head, there is chaos which will not auger well for the smooth administration of the school.
The role of a Headmaster is to provide strategic direction in the school system, assess teaching methods, monitor student achievement, encourage parent involvement, revise policies and procedures, administer the budget, hire and evaluate staff and oversee facilities.
The headmaster and the bursar have signatory