Factors Affecting Budget Implementation In The Ministry Of Education Headquarters, Kenya
Mutinda, Antony K
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A budget is the quantitative expression of a proposed plan of action by the management for a specified period and aid to coordination what needs to be done to implement the plan. Budget is a common accounting tool that organizations use for implementing strategies. Despite the introduction of devolution in Kenya, very little attention has been given to the budget implementation and there has been growing a concern on budgets not implemented. There have been cases of money budgeted for development projects being returned to the National treasury at the end of the fiscal year. The Ministry of Education headquarters is faced with series of imbalances in budget implementation despite the availability of the various sources of funds from the government to achieve the desired educational objectives. However, the Ministry of Education headquarters has not been able to achieve these goals. Budgets has been marred with numerous challenges rendering the budget implementation ineffective. The main objective of the study is to investigate the factors affecting budget implementation in the Ministry of Education headquarters, Kenya. The target population was 122 officers from the four (4) state departments in the Ministry of Education headquarters; 20 officers from finance unit, 20 officers from planning unit, 20 officers from accounts unit, 20 officers from supply chain management (procurement) and 42 directors spread across the directorates within the Ministry of Education headquarters who form Sector Working Group (SWG). Primary data was collected from the population using questionnaires which were distributed to the respondents. The data from the study was analyzed using qualitative techniques. The findings are presented using tables and analysis was done using Statistical Package for Social Sciences (SPSS). It was found out that planning and departmental constraint affected budget implementation in Ministry of Education headquarters. The research therefore recommended that the Ministry of Education headquarters needs to consider planning in trying to implement budget. The research also recommended that the Ministry of Education headquarters do identify and manage bottlenecks within departments in the ministry in trying to implement the budget. In an effort to accommodate future demand and to meet public expectations, Ministry of Education headquarters must take advantage of the available opportunities to secure supplemental funding. Based on the findings, control and financial constraints had no effect on budget implementation and therefore they were not a critical factor for budget implementation in Ministry of Education headquarters.