RP-Accounting and Finance Department

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Browsing RP-Accounting and Finance Department by Subject "Accountability"

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    Budgeting Skills and Accountability of Public Primary Schools in Kakamega County, Kenya
    (2023) Ochanda, Doris Juma; Musau, Salome M.; Mbuva, Geoffrey K.
    The concept and practice of accountability of school finances is paramount in ensuring received school funds are used for their intended purposes. This study intended to establish the effect of budgeting skills on accountability of public primary schools in Kakamega County, Kenya. The study was anchored on stewardship theory and public budget theory. Positivism research philosophy and descriptive research design were adopted in the study respectively. The study target population comprised the 883 public primary schools in Kakamega County. The coefficient of variation and stratified random sampling were employed to sample out 35 schools. A self-structured questionnaire with closed ended questions was used to collect primary data. Study participants comprised school heads, Board of Management chairpersons and accounts clerks from the 35 public primary schools in Kakamega County. Both descriptive statistics and inferential statistics were applied to analyze the study data. A total 79 questionnaires were duly filled and returned representing 75.2% response rate. Study outcomes revealed the questionnaire was reliable. Study results indicated budgeting skills have a positive relationship with accountability. It was also established that budgeting skills have positive and statistically significant effects on accountability of public primary schools in Kakamega County. This implies that strengthening budgeting skills of school accounting officers will enhance their ability to properly account for school finances resulting to actualization of the school’s strategic goals.
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    Effect of Budgetary Allocation on Performance of the Judiciary Department in Embu County, Kenya
    (International Academic Journals, 2019) Mwangi, Michael Muriithi; Jagongo, Ambrose O.
    The judiciary has a systematized execution based planning and set up a monetary administration and responsibility frameworks. The budgetary allocation within the judiciary has not been effective; this has resulted to wastage of financial resources resulting to ineffective implementation of certain projects. Since the increased budgetary allocation to the judiciary after the proclamation of the new constitution in 2010, a subjective investigation of assessing the effect of budgetary allocation to the judiciary from 3billion to 16 billion needs to be done. The following objectives guided the study: To determine the effect of recurrent budget allocation on performance of the Judiciary department in Embu County in Kenya; To determine the effect of development budget allocation on performance of the Judiciary department in Embu County in Kenya and; To establish the effect of loans and grants allocation on performance of the Judiciary department in Embu County in Kenya. The following theories guided the study; Budget theory, Agenda based theory of budgeting, Principle agent theory on budgeting, Progressive theory of public expenditure and budget theory for public administration. The target population comprised of all finance officers, accountants, auditors, procurement officers, ICT officers and human resource officers in Runyenjes, Siakago and Embu law courts. The sampling technique used for the study was census method. Data was obtained from respondents from the judiciary in Embu County using questionnaires that was self-administered to the entire population. The study applied the use of descriptive survey design. Validity was established through expert judgment while the reliability of the instrument was tested using the internal consistency methods, in this case, the Cronbach’s Alpha. The relationship between the variables was determined using regression analysis. The study established that budgetary allocation affects the performance of judiciary positively. The most evident achievement of the judiciary concerning the effects of budgetary allocation was the attainment of the constitutional requirement for the gender balance and the tremendous improvement on the quality of service delivery. However, there was still some aspects concerning service delivery that was rated dismally such as the response of complaints. The study recommends that the judiciary can then automate the processing of complaints. This will reduce the frequency of interaction of the judiciary staff and the public. This will drastically reduce the accusation of their poor score in processing proceedings, ruling and judgments.