Budget Control on Capital Project Delivery in Samburu County Government

Nelson Joseph Lesorogol (), Dr. Clement Achimba () and Dr. Florence Opondo ()

International Journal of Finance and Accounting, 2024, vol. 9, issue 4, 1 - 16

Abstract: Purpose: This study aimed to evaluate the effects of budget control on delivery of capital project delivery in Samburu County-Kenya. Methodology: This study examined the effect of budget control procedures on the completion of capital projects using a descriptive research design. A total of 52 employees who were department heads and routinely took part in the budgeting process, belonging to the J, K, and L job groups, comprise the research sample. To effectively represent the intricate dynamics at work and to offer insightful information about how budget control affects the efficacy and efficiency of capital project delivery within the framework of the Samburu County Government, data was provided in linear regression models. Findings: The findings of this study can assist county governments in better understanding the factors that affect county budget management systems and performance as well as what needs to be changed to enhance the aforementioned budget performance. The findings can also be helpful to academics while looking into how budgetary control affects the provision of public services. Finally, it may offer politicians and other decision-makers new insights into the delivery of capital projects and the management of public resources. The study's results demonstrated that budget control significantly impacted capital project delivery in Samburu County, accounting for 77.3% of the variance with P ˂ 0.05. Unique Contribution to Theory, Practice and Policy: The study investigated how capital project delivery and budget control interact using the agency theory. Kenyan county governments and legislators should tighten budget control to address issues. The primary finding of the study was that counties can accomplish their financial and quantitative objectives with the aid of budget control. Additionally, it can help the county meet its goals, identify the operating activity items in the budgets, and fortify the relevant accounting structures.

Keywords: Budget Control; Project Delivery; Agency Theory; County Government (search for similar items in EconPapers)
Date: 2024
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