The purpose of this study was to investigate the financial management practices of primary school heads in Okpokwu Education zone of Benue State, Nigeria. Descriptive survey research design was used for this study. Four research questions were posed to guide the study. Mean (ıı) was used to answer the research questions. Also, two null hypotheses were formulated and tested with the t-test statistics at 0.05 level of significance. The instrument used for data collection was questionnaire titled Financial Management Practices Questionnaire (FMPQ). The population for the study was 734 respondents. The result showed that sales of handiwork, farm proceeds and funds generated by Parent-Teacher Association (P.T.A) are sources of funding primary schools in Okpokwu Education zone of Benue state. Primary school heads adopt acceptable financial management practices in schools. There are major problems associated with financial management practices of primary school heads. There are a good number of ways financial management practices of primary school heads could be improved for effective school administration. There is no significant difference between the mean ratings of school treasurers and their primary school heads on the patterns of financial management practices in schools. There is no significant difference between the mean ratings of primary school heads and their treasurers on the ways financial management practices of primary school heads could be improved.
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