FACTORS AFFECTING DEVELOPMENT BUDGET IMPLEMENTATION IN COUNTY GOVERNMENTS IN KENYA: A CASE OF NYANZA COUNTIES
Abstract
Effective development budgeting implementation incorporates a long-term perspective, establishes linkages to organizational goals, focuses budget decisions on results and outcomes, and promotes effective communication with stakeholders. The development budgeting process in the county government is reported to face a number of challenges, leading to non-utilized funds being returned to the national treasury. It is reported that the accumulated amount of funds is returned back to the national treasury. This unspent amount of money for development in these counties may be due to a number of factors that the current study sought to establish. The general objective was to assess the factors affecting development budget implementation in county governments in Kenya: a case of Nyanza counties. The study was guided by the following specific objectives: to establish the effect of wage bill on development budget implementation of county governments in Nyanza; to investigate the effect of fund disbursement delays on development budget implementation of county governments in Nyanza; to determine the effect of internal accountability on development budget implementation of county governments in Nyanza in Nyanza, and to assess the effect of monitoring on development budget implementation by the county government. The study was anchored by the budget cycle and stakeholders' and public participation theories. This study employed a descriptive research design, targeting 72 individuals from the various units in each county responsible for preparation and implementation of the budget in the county who was sampled using a census sampling technique. Data was collected using structured questionnaires where data was collected for a period of 30 days. The data obtained was analyzed using descriptive and inferential statistics presented using frequency distribution tables. The researcher conclusion was that if the recommendations of this study were implemented to the letter, the matter of ineffective development budget implementation and management would be addressed adequately.
Keyword: Age Bills, Funds Disbursement Delays, Internal Accountability, Monitoring
CITATION: Maisiba, V. N., Omwenga, J., & Weda, C. (2022). Factors affecting development budget implementation in county governments in Kenya: A case of Nyanza Counties. The Strategic Journal of Business & Change Management, 9 (4), 1115 – 1130.
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DOI: http://dx.doi.org/10.61426/sjbcm.v9i4.2474
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