Challenges of budget implementation in the public sector/ (Record no. 86494)

MARC details
000 -LEADER
fixed length control field 03158nam a22002057a 4500
003 - CONTROL NUMBER IDENTIFIER
control field KE-MeUCS
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20181214111354.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 181210b xxu||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
Source
040 ## - CATALOGING SOURCE
Transcribing agency KE-MeUCS
Modifying agency KE-MeUCS
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HG4028.M8 2016
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Mutuma, Annie Nyakarura Kiberenge
245 ## - TITLE STATEMENT
Title Challenges of budget implementation in the public sector/
Statement of responsibility, etc Annie Nyakarura Kiberenge Mutuma
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Meru:
Name of publisher, distributor, etc Annie Nyakarura Kiberenge Mutuma,
Date of publication, distribution, etc 2016.
300 ## - PHYSICAL DESCRIPTION
Extent xiii, 60p.
500 ## - GENERAL NOTE
General note Includes Index and Appendix
520 ## - SUMMARY, ETC.
Summary, etc A budget is a basic and powerful tool in management and serves as a tool for planning and controlling the use of scare financial resources in the accomplishment of organizational goals. Most of the studies on budgeting mainly focused on challenges of budget preparation and utilization in the public sector.The study sought to determine the challenges of budget implementation in the public sector, a case of Meru County. The specific objectives were institutional constraints in budget implementation, performance in revenue collection, county government capacity on use of IFMIS and effective oversight and audit function. The study employed a descriptive research design. This study was a descriptive in nature done on a population consisting 80 members of staff who were in management positions in the thirteen (13) departments of Meru County and within the executive arm. These departments were Office of the Governor, County Treasury, Agriculture, water, education, health, planning, public service, transport, cooperatives, culture, public service board and town administration department.A sample was drawn from these targeted 80 employees in the county. A sample size of 40 comprised of ten (10) CECs,ten (10) COs and twenty (20) directors. Self -administered questionnaires were distributed to the sample drawn and descriptive analysis was employed. Pie charts, tables, graphs were then used as appropriate to present the data. The data was analyzed using multiple regressions. The ANOVA and model summary were used to measure the overall relationship between independent and dependent variables and the results showed that the probability of the F-statistic (29.455) for the overall regression relationship was greater than .001,less than the level of significance of 0.05. The multiple R for relationship between the set of independent variables and the dependent variables was 0.878 which means a very strong correlation. R2 which was 77.1% showed the proportion of the variation in the dependent variable that was expaained by the four independent variables. The study found out that the challenges of budget implementation in Meru County were related to institutional constraints, capacity on use of IFMIS and oversight and audit function. The study hence recommends a further research be done on another County and broaden the respondents to include both the middle level and top management. A further research could also be carried out on challenges of budget preparation in the public sector to see if the same results would be arrived at.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Thesis
Cataloguer
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Source of acquisition Cataloger Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Library of Congress Classification     Meru University Meru University Short Loan 10/12/2018       HG4028.M8 2016 18-32384 10/12/2018 10/12/2018 Thesis
    Library of Congress Classification     Meru University Meru University Short Loan 10/12/2018       HG4028.M8 2016 18-32385 10/12/2018 10/12/2018 Thesis

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