PROGRAMME-BASED BUDGETING PRACTICES AND PERFORMANCE OF NATIONAL GOVERNMENT CONSTITUENCY DEVELOPMENT FUND (NG-CDF) PROJECTS IN VIHIGA CONSTITUENCY OF VIHIGA COUNTY, KENYA
Abstract
The purpose of the study was to assess how programme objectives, key performance indicators, expenditure reviews and managerial flexibility influence the performance of National Government Constituency Development Fund (NG-CDF) projects in Vihiga Constituency, Vihiga County, Kenya. The researcher used proportionate sampling to determine a representative sample from every stratum. Interviews and structured questionnaires were used to collect primary data. Descriptive and inferential analysis were performed by the use of Statistical Package for Social Sciences (SPSS) and presented information in form of percentages, means, standard deviations, and frequencies. Both descriptive and inferential statistics were used to present the relationship between dependent and independent variables. The researcher found out that the existence of clear and measurable programme objectives, key performance indicates, expenditure reviews and managerial flexibility has a positive influence on Performance of NG-CDF projects in Vihiga Constituency. This led to the rejection of all the null hypotheses and adoption of alternate hypotheses. The researcher recommended Community or stakeholders’ participation in project conceptualization, implementation, monitoring and evaluation. The researcher therefore recommended clear and SMARTER (Specific, Measurable, Attainable Relevant, Time-bound, Evaluation and Re-evaluated) PBB practice to enhance timely completion of NG-CDF projects within set timelines to ensure completion of prioritized projects. This study also found a positive relationship between all program-based budgeting practises and performance of NG-CDF projects in Vihiga Constituency and recommended future studies to consider these factors in other constituencies in Kenya. This study also found that the variance explained by the program-based budgeting practices to be about 23%. This percentage was comparatively low which implied that apart from Program-based budgeting practices, there are other important factors (about 77%) which influence Performance of the NG-CDF projects and recommended future studies to be conducted to identify such factors. Overall, the study noted that Kenya’s CDF model stands out as an excellent model of devolving resources to the country’s grassroots.
Key words: Programme Objectives, Key Performance Indicators, Expenditure Reviews & Managerial Flexibility
CITATION: Ombima, W. W., & Juma, O. D. (2020). Programme-Based Budgeting Practices & Performance of National Government Constituency Development Fund (NG-CDF) Projects in Vihiga Constituency of Vihiga County, Kenya. The Strategic Journal of Business & Change Management, 7 (4), 1141 – 1158.
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DOI: http://dx.doi.org/10.61426/sjbcm.v7i4.1850
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