Browsing by Author "Ombaso, Jared"

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    Budgetary Governance and Budget Absorption in Nairobi City County, Kenya
    (Kenyatta University, 2025-11) Ombaso, Jared
    Budget absorption has been a concern for project developers and other stakeholders, such as donors globally. This is because budget absorption has a direct impact on project success. Low budget absorption implies inefficiency in the planning, allocation, and implementation of projects. This study aimed to investigate the influence of budget governance on the budget absorption of Nairobi City County. The study examined the effect of budget allocation, budget execution, and budget control on the budget absorption of the Nairobi City County Government. The main theories anchoring this study included agency theory, stewardship theory, resource-based view, and budget theory. The design for this study was a cross-sectional research design, allowing for the collection and analysis of data at a specific time. This research’s target population was 304 managerial staff of the Nairobi County government. The study adopted a stratified random sampling technique to select a sample of 172 participants. Data from both primary and secondary sources were used in the research. A data collection sheet was used for secondary data collection, and primary data was collected via a semi-structured questionnaire. Descriptive statistics, correlation analysis, and multiple linear regression analysis were used to examine the data. We used correlation analysis to find out how budget absorption relates to budgetary governance and what kind of connection it is. To ascertain the extent to which differences in budgetary governance explain the observed budget absorption variability, regression analysis was used. Content analysis was used to analyze qualitative data, and results were expressed in prose form. To ensure that the data collected was accurate and consistent, the instruments used to gather it were tested for reliability and validity. Diagnostic tests were run on the gathered data to establish the regression model's assumptions. Among the tests administered were those for heteroskedasticity, normalcy, and multicollinearity. The study used Statistical Package for Social Sciences (SPSS) version 25 to analyze the data. Tables, graphs, and charts were used to display the results. The study examined the impact of budget allocation, budget execution, and budget control on budget absorption in Nairobi City County. Correlation analysis revealed that budget execution (r = 0.755, p = 0.000) had the strongest positive relationship with budget absorption, followed by budget control (r = 0.721, p = 0.001) and budget allocation (r = 0.632, p = 0.002). Regression analysis confirmed that all three variables significantly influenced budget absorption, with budget execution (β = 0.529, p = 0.000) having the highest effect, followed by budget control (β = 0.478, p = 0.002) and budget allocation (β = 0.215, p = 0.008). The model explained 87.4% (R² = 0.874) of the variation in budget absorption, confirming the strong predictive power of the independent variables. The findings emphasize the importance of strengthening execution frameworks, enhancing budgetary allocation and aligning allocations with expenditure capacity to improve budget absorption efficiency in Nairobi City County. The study findings would be relevant to various stakeholders, including the Nairobi City County Government, as the findings can inform policy and decision-making processes related to budget. Other county governments in Kenya can also draw insights from the study to enhance their budgeting practices.
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    The Effect of Budget Control on Budget Absorption in the Public Sector: Lessons from Nairobi City County, Kenya
    (International Academic Journal of Economics and Finance (IAJEF), 2025-09) Ombaso, Jared; Kosgei, Margaret
    The relevance of budgeting in the public sector cannot be overemphasised. For efficient service delivery in governments, there need for proper budgeting and implementation of budgets. At the heart of efficient resource is budget control. However, despite elaborate measures and emphasis on budgeting and prudent expenditure, budget control remains elusive. Besides, while absorption rate for recurrent expenditure is high at over 90%, development budget absorption rate in Nairobi County is lower than 20%. This study aimed to investigate the effect of budget control on the budget absorption of the Nairobi City County Government. The study was anchored on stewardship theory. The research design adopted for this study was a cross-sectional research design. Target population was 304 managerial staff in the Nairobi County government from which a sample of 172 participants was selected using stratified random sampling technique. Data from both primary and secondary sources were utilised collected using semi-structured questionnaire and data collection sheet. Descriptive statistics, correlation analysis, and simple linear regression analysis were used to examine the data. SPSS version 25 to was used to analyse the data. Tables, were used to display the results. Descriptive results showed that respondents agreed that there were budget control mechanisms in place in Nairobi City County with an aggregate mean score of 3.894. Correlation analysis revealed that budget control had a strong positive and significant correlation with budget absorption (r = 0.721, p = 0.001). Regression analysis showed that budget control had a significant positive effect on budget absorption (β = 0.512, p = 0.002). The findings emphasize the importance of strengthening budget control mechanisms and aligning budgetary allocation with expenditure to improve budget absorption efficiency in Nairobi City County. The study findings are relevant to various stakeholders, including the Nairobi City County Government. Other county governments in Kenya can also draw insights from the study to enhance their budgeting practices.
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    The Effect of Budget Control on Budget Absorption in the Public Sector: Lessons from Nairobi City County, Kenya
    (International Academic Journal of Economics and Finance (IAJEF), 2025-09) Ombaso, Jared; Kosgei, Margaret
    The relevance of budgeting in the public sector cannot be overemphasised. For efficient service delivery in governments, there need for proper budgeting and implementation of budgets. At the heart of efficient resource is budget control. However, despite elaborate measures and emphasis on budgeting and prudent expenditure, budget control remains elusive. Besides, while absorption rate for recurrent expenditure is high at over 90%, development budget absorption rate in Nairobi County is lower than 20%. This study aimed to investigate the effect of budget control on the budget absorption of the Nairobi City County Government. The study was anchored on stewardship theory. The research design adopted for this study was a cross-sectional research design. Target population was 304 managerial staff in the Nairobi County government from which a sample of 172 participants was selected using stratified random sampling technique. Data from both primary and secondary sources were utilised collected using semi-structured questionnaire and data collection sheet. Descriptive statistics, correlation analysis, and simple linear regression analysis were used to examine the data. SPSS version 25 to was used to analyse the data. Tables, were used to display the results. Descriptive results showed that respondents agreed that there were budget control mechanisms in place in Nairobi City County with an aggregate mean score of 3.894. Correlation analysis revealed that budget control had a strong positive and significant correlation with budget absorption (r = 0.721, p = 0.001). Regression analysis showed that budget control had a significant positive effect on budget absorption (β = 0.512, p = 0.002). The findings emphasize the importance of strengthening budget control mechanisms and aligning budgetary allocation with expenditure to improve budget absorption efficiency in Nairobi City County. The study findings are relevant to various stakeholders, including the Nairobi City County Government. Other county governments in Kenya can also draw insights from the study to enhance their budgeting practices.