Assessment of Compliance of Budgeting Practices to Established Norms on Budgeting by Government Entities in Kenya (A Case of the Legislature)
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Date
2018
Authors
Kanyi, Eric Ng’ang’a
Journal Title
Journal ISSN
Volume Title
Publisher
Kenyatta University
Abstract
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.
Description
A Research Proposal Submitted to the School of Humanities and Social Sciences in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Arts in Public Policy and Administration of Kenyatta University March, 2018
Keywords
Budgeting Practices, Kenya