BUDGET CONTROLS AND PERFORMANCE MEASUREMENT. A CASE OF KENYA NATIONAL ASSEMBLY
Keywords:
Budget Controls, Public Budgeting, Performance MeasurementAbstract
Purpose of Study: This study examines the effect of budget controls on performance measurement at the Kenya National Assembly. It investigates how monitoring, evaluation, coordination, and regular reporting mechanisms influence budgetary performance assessment within the legislative budget process, addressing a critical gap in public sector performance management literature.
Methodology: Grounded in Stakeholder Theory and Budget Theory, the study adopted a pragmatist philosophy and descriptive design. Data were collected from 103 committee members of the National Assembly using stratified and simple random sampling. Semi-structured questionnaires and interview schedules were employed, achieving a 72% response rate (n=101).
Findings: Budget control demonstrated a statistically significant positive correlation with performance measurement (r=0.658, p<0.01). Regression analysis confirmed budget control as a significant predictor (β=0.289, t=4.644), with a unit increase in budget controls associated with a 0.274-unit improvement in performance measurement. Descriptive results showed strong agreement that proper management is attributed to control principles (mean=4.29), control promotes transparent fund utilization (mean=4.27), activities portray greater control (mean=4.21), regular review drives success (mean=4.19), evaluation determines impropriety (mean=4.19), and monitoring contributes to implementation (mean=4.15). However, corruption elimination via control recorded the lowest mean (3.93), suggesting enforcement gaps.
Conclusion: Budget control is a significant determinant of performance measurement at Kenya's National Assembly. While a credible control architecture exists, translation into measurable anti-corruption and enforcement outcomes remains challenging. The synergistic relationship between control and planning is indispensable—integrated real-time monitoring dashboards and quarterly performance scorecards are recommended to enhance effectiveness
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