INFLUENCE OF BUDGET UTILIZATION ON EFFECTIVE PUBLIC EXPENDITURES IN THE COUNTY GOVERNMENT OF TRANS NZOIA, KENYA
Abstract
This study investigated the influence budget utilization on public expenditures in the county government of Trans Nzoia, Kenya. The study was informed by Theory of Budgeting and Resource allocation theory. This study adopted the descriptive survey design and targeted 112 respondents consisting of internal auditors, accountants, economists, Directors of departments, Chief Officers and finance officers; from where Taro Yamane’s proportional sampling technique formula had been used to get sample size of 88 respondents. Data was collected from respondents directly using self-administered structured questionnaires. Pilot testing was done in Uasin Gishu county government to test instrument validity and reliability. Collected data was edited, cleaned, and coded; and then SPPS version 24 was used to analyze the data. Descriptive statistical analysis was used to summarize data using frequencies, percentages and means while inferential statistics were computed; that is, Pearson correlation coefficient and multiple regression analysis were computed to find out whether there is correlation, linear and multiple relationship between the independent and dependent variables. Analyzed data was presented in tables. This study would be useful to the policy makers to formulate policies which can be effectively implemented in the utilization of the budget by the accounting officers. The study would also assist relevant stakeholders to give them an insight on what means to be used to get effective county budget execution so as to regulate excessive expenditures in county governments.
Key Words: Budget Utilization, Public Expenditures
CITATION: Mukaramoja, J. K., & Malenya, A. (2019). Influence of budget utilization on effective public expenditures in the county government of Trans Nzoia, Kenya. The Strategic Journal of Business & Change Management, 6 (4), 962 – 970.
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DOI: http://dx.doi.org/10.61426/sjbcm.v6i4.1442
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