FUNDS DISBURSEMENT FRAMEWORK AND BUDGETING SYSTEM EFFICIENCY IN PUBLIC SECONDARY SCHOOLS IN NAKURU COUNTY, KENYA
Abstract
Disbursement is a critical aspect of public financial management since public organizations are modeled on recurrent and capital budgeting principles and as such, all relevant cash flows associated with the undertaking must be ascertained with a fair degree of accuracy so that the desirable returns are achieved within the set time periods. Disbursement cycles still present significant challenges to the management of public expenditures including public secondary schools in the context of the present study. Over the years, public secondary schools in Kenya have operated on a deficit budgets. This has forced the schools to reduce the allocation to the user department and, thus, the implementation of the budget has been a challenge to the public institution. The present study, therefore, sought to establish the influence of finance disbursement framework on budgeting system efficiency in public secondary schools in Nakuru County, Kenya. The study was conducted using descriptive survey design and targeted 240 public secondary schools from which 84 participated in the actual study. The accessible population were the 240 school bursars from which a sample size of 95 respondents was and selcted using purposive sampling. Questionnaires were used to collect data after pilot testing them in two public secondary schools in the neighboring Kericho County. The data was analyzed using both descriptive and inferential statistical methods. The findings revealed that finance disbursement framework does significantly influence budgeting system efficiency in public secondary schools in Nakuru County. The study recommended that there needs to be substantial policy changes in the funds disbursement framework for schools to foster better correspondence between the government and other public secondary school sponsors and the implementing agencies on the modalities influencing fund disbursement so as to avoid costly delays.
Key words: Disbursement Cycles, Disbursement Framework,Budgeting System Efficiency
CITATION: Waititu, P., Njeje, D., & Kirimi, E. (2022). Funds disbursement framework and budgeting system efficiency in public secondary schools in Nakuru County, Kenya. The Strategic Journal of Business & Change Management, 9 (4), 1149 – 1162.
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DOI: http://dx.doi.org/10.61426/sjbcm.v9i4.2479
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