Since the attainment of the country‘s independence in 1960, secondary education has continued to grow in number and enrolment. In particular, the number of secondary schools increased from 1,227 in 1960 to 1,654 in 1965; 6, 231 in 1985; 6,279,462 in 2004, 6,398,343 in 2005 and 6,536,038 in 2006 while also enrolment increased from 188, 309 in 1960 to 252, 586 in 1965, 3, 807,755 in 1985 and 6,536,038 in 2006 (Ukeje 1991).
The process of impacting education is either done through facilitators or teachers in designated school facilities following planned learning activities done to achieve stated educational goals. Okeke (2005), explained that basic requirements as infrastructures that include buildings, classrooms, laboratories, workshops, administrative blocks, furniture and work benches are necessary. Invariably, funds are needed to properly put all these basic requirements in place. Funding here, refers to the sum of money budgeted for a period of time for educational purpose. It is government‘s responsibility to provide financial needs based on top priority as government can and ought to respond to the public secondary schools. Anyanwu (1997), further stated that money saved and made are normally available