Effectiveness Of Budgetary Practices On The Implementation Of Projects In Public Secondary Schools In Kisii Central Sub-County Of Kisii County, Kenya

Abstract

Institutions draw budgets annually, however, there are inconsistencies in the budgetary implementation hence failure to stick to the drawn budgets. This has resulted in failure to meet budgetary obligations in many of these institutions. Budgeting is a key to any organizational success as it is used as a tool for communicating top management’s expectations to managers and employees. It helps in planning and coordinating organizational activities. This study surveyed budgetary practices in public secondary schools in Kisii central Sub-County, Kisii County. The purpose of the study is to assess budgetary practices on the implementation of project and the objectives of the study include current budget and long-term budget. The study used based on mixed methods approach and concurrent triangulation research design and target population was made of 481 respondents. The sample size of the study will comprise of 121 respondents comprised of 40 principals, 1 Sub-County Education officer, 40 BOM Chairmen and 40 President of the student’s council. Purposive sampling techniques were used to select the respondents. The researcher utilized questionnaires for students while interview schedules were on school principals, Sub-County Education officer and BOM Chairmen. Qualitative data was analysed thematically along the objectives and presented in narrative forms whereas quantitative data was analysed descriptively and inferentially using frequencies, percentages, mean and co-efficient correlation with the help of Statistical Packages for Social Science (SPSS). The study also found out that government grants, school fees and CDF assistance are the major sources of school financing. Also it came out clearly that there was a positive annual budget forecast linkage to the long term plans and vision statement of the schools in the district. The following were found to be the strong benefits of budgeting to schools; planning process, decision making, controlling school activities and for delegating authority. The study recommends that the government and the school management should channel more resources towards the school infrastructure. Bottom-up approach in budgeting should be highly adopted by schools as it will lead to a realistic and practical budget for the schools as it will be owned by all the stakeholders.