Assessment of Compliance of Budgeting Practices to Established Norms on Budgeting by Government Entities in Kenya (A Case of the Legislature)
Kanyi, Eric Ng’ang’a
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The current public finance architecture brought about by the Constitution of Kenya 2010 resulted to far reaching changes on the management of public resources in Kenya. One of the key departures from the past is the enhanced role of the Legislature in public finance oversight. The Constitution empowered the Legislature to provide oversight and accountability over use of public finances including budget approval for all government entities as well as ensuring all government entities follow laid down procedures on budgeting. The question is whether the Legislature, through the administrative arm, Parliamentary Service Commission (PSC), is employing budgeting practices which are in conformity with the established norms on budgeting in preparing its own budget in order to be an example to other government entities. Compliance with government established norms on budgeting by the PSC will to some extent determine whether the Legislature has the moral authority to demand adherence to budgeting norms by other government entities. The Legislature will not be able to authoritatively sound alarm on financial malpractices in other government entities as a result of poor budgeting practices stemming out from non adherence to established norms if the Legislature itself is not following the established norms on budgeting. Therefore, the objective of the proposed study is to assess the compliance of budgeting practices to established norms on budgeting in the Legislature. The Parliamentary Service Commission, which is the administrative arm of the Legislature, mandated to prepare the Legislature’s Budget. The proposed study will use a descriptive design. The target respondents of this study will be employees of the administrative arm of the Legislature, that is, the Parliamentary Service Commission in the Directorate of Finance and Accounting and the Directorate of Budget based at Parliament Buildings in Nairobi. These two Directorates are conversant with budgeting practices in the public sector and are involved directly and indirectly with budgeting in the Legislature. The data for the proposed study will be collected from primary source through administration of questionnaires. The questionnaires will seek to capture the perceptions of the respondents regarding compliance of budgeting practices in the Legislature to established norms as well as possible remedial interventions. The technique which will be employed in analyzing the data collected will be descriptive statistical technique since the research intends to describe the existing budgeting practices in the Legislature.