The Effect of Budget Control on Budget Absorption in the Public Sector: Lessons from Nairobi City County, Kenya
| dc.contributor.author | Ombaso, Jared | |
| dc.contributor.author | Kosgei, Margaret | |
| dc.date.accessioned | 2025-09-24T09:43:56Z | |
| dc.date.available | 2025-09-24T09:43:56Z | |
| dc.date.issued | 2025-09 | |
| dc.description | Article | |
| dc.description.abstract | 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. | |
| dc.identifier.citation | Ombaso. J., Kosgei, M. (2025). 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) | ISSN 2518-2366, 5(1), 268-279. | |
| dc.identifier.uri | https://iajournals.org/articles/iajef_v5_i1_268_279.pdf | |
| dc.identifier.uri | https://ir-library.ku.ac.ke/handle/123456789/31455 | |
| dc.language.iso | en | |
| dc.publisher | International Academic Journal of Economics and Finance (IAJEF) | |
| dc.title | The Effect of Budget Control on Budget Absorption in the Public Sector: Lessons from Nairobi City County, Kenya | |
| dc.type | Article |