BUDGET IMPLEMENTATION AND PERFORMANCE MEASUREMENT
Keywords:
Budget Implementation, Public Budgeting, Performance MeasurementAbstract
Purpose of the Study: The study examined the effects of budget implementation on performance measurement at the Kenya National Assembly. Specifically, it sought to determine how budget controls, regulatory compliance, oversight mechanisms, monitoring and evaluation, and timely budget execution influence the achievement of institutional performance targets within the legislative arm of government in Kenya.
Methodology: The study adopted a pragmatism research paradigm and descriptive research design. Data were collected from 103 Members of Parliament selected using stratified and simple random sampling techniques. Semi-structured questionnaires and interview schedules gathered primary data. Reliability was tested using Cronbach Alpha, while descriptive and inferential statistics analyzed the collected information.
Findings: The study established that budget implementation had a statistically significant positive relationship with performance measurement at the Kenya National Assembly (r=0.681, p<0.01). Delays in budget approvals, inadequate financial resource releases, and institutional challenges negatively affected effective implementation. Oversight activities, regulatory compliance, regular reviews, and prudent monitoring and evaluation enhanced budget implementation credibility and effectiveness. Regression analysis revealed that budget implementation was the strongest predictor of performance measurement (β=0.312, t=4.656, p<0.05). The findings demonstrated that timely execution of approved budgets and adherence to laid-down financial regulations significantly improve achievement of planned institutional performance targets and accountability standards.
Conclusion: The study concluded that proper budget implementation is essential for effective performance measurement at the Kenya National Assembly. Regulatory compliance, oversight fidelity, and timely fund disbursement enhance achievement of institutional objectives. Addressing delays, resource constraints, and bureaucratic barriers through coordinated legislative and executive frameworks would significantly improve public sector performance outcomes.
DOI: https://doi.org/10.5281/zenodo.20427229
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