Thesis:

Analysis of budget process on strategic plan implementation in P.C.E.A. kikuyu hospital in Kiambu county, Kenya

The study investigates factors that influence budget process and their effects on strategic plan implementation in PCEA Kikuyu Hospital. Data were collected from hospital staff involved in budget process, senior hospital administration, and budget committee. The purpose of this study is to establish the influence of budget process on strategic plan implementation at PCEA Kikuyu Hospital. The general objective of the study is to assess the role of budget process on strategic plan implementation in the same hospital. Specific Objectives to determine the influence of budget planning, examined the influence of budget monitoring and evaluation, establish the influence of management perspective, and the influence of budget committee on strategic plan implementation at PCEA Kikuyu Hospital. The study was conducted in P.C.E.A. Kikuyu Hospital which is faith based health facility located in Kiambu County. The study target hospital management, staff and budget committee. The total number covered by the study were 45 general staff from various departments and budget committee, and 7 key informants led by Chief Executive Officer The study utilized three theories: priority-based budgeting, budget control, and goal setting. Priority-based budgeting aims to increase profitability by re-evaluating activities, budget control focuses on effective implementation, and goal setting views behavior as conscious and unconscious actions. Interview schedules and key informant interviews were employed as data collection instruments. Quantitative data from questionnaires were analyzed using Statistical Package for Social Sciences to produce descriptive statistics while qualitative data from key informant interviews were analyzed using thematic content analysis. There is lack of or poor enforcement of financial discipline, internal audits, and other accountability measures in PCEA Kikuyu Hospital. There is poor understanding budget composition by members of staff which affects service , the budget committee is crucial for implementation of the strategic plan, and men were found to be effective in budget committees than women. Additionally, there delay in availing financial for budget planning and monitoring, staff are poorly involved budget planning, monitoring, and other work related activities which denies a chance to learn, interact, and provide feedback. And finally, financial outcomes were said to influence customer satisfaction. Recommendations includes seeking for government (both county and national) to come to Kikuyu’s rescue due to its financial instability as well as facilitate its inclusion into SHA Taifa Care (if not included). Patients should advocate for well managed hospital which is corruption free, affordable, and whose services can be accessed through SHA Taifa Care. Civil society should to seek inclusion into the budget committee to represent ordinary citizens. Additionally, PCEA administration especially senior leadership of the church should stop interfering with management of the hospital. Bus owners should think of restoring the town to hospital direct bus service which used to save customers time and money. Somebody should conduct same research in five or more faith-based hospitals in Kiambu County with aim of generalizing results.