Abstract: The National Government Constituency Development Fund (NG-CDF) was established under the NG-CDF Act 2015 as amended in 2016 to address poverty and regional imbalances by dedicating a minimum of 2.5% of the National Government share of annual revenue towards community driven development projects in each of the country’s parliamentary jurisdictions - the constituencies identified and implemented at grassroots level. Even though there is a budget calendar with elaborate budgetary process carried out by the Fund at the Constituency every fiscal year, with the aim of having minimal budget variances, there is statistical evidence to show that the Fund’s implementation is still poor because budgets are not properly linked to the budget planning process and approved policies. This leads to huge variances and incomplete or poorly-done projects. The main objective of this study will therefore be to evaluate the factors affecting budget implementation in NG-CDF in Nyamira County, Kenya. The study will be guided by the following specific objectives; to establish the effect of monitoring and evaluation on implementation of budgets in NG-CDF in Nyamira County, Kenya; to examine the effect of internal controls on implementation of budgets in NG-CDF in Nyamira County, Kenya; to determine the effect of budget skills competency on implementation of budgets in NG-CDF in Nyamira County, Kenya; and, to find out the influence of accuracy of budget estimates on implementation of budgets in NG-CDF in Nyamira County, Kenya. The study will adopt a descriptive research design. The target population for the study will be 76 consisting of; the 4 NG-CDF Fund managers from the four constituencies in the County, the 20 NG-CDF Committee members from the 4 counties (five from each constituency) and the 50 Chair and Secretaries of the Project Management Committee of the 25 NG-CDF projects in the County that were carried out in the financial year 2019/2020. The study will use purposive sampling technique to select the sample of 76 respondents. The data will be collected using questionnaires. The instrument will be tested for reliability using the Cronbach’s Alpha, while validity will be tested using the Content Validity index. The data collected will be analysed using descriptive statistics of the weighted means, mode and standard deviation and inferentially using correlation and regression analysis with the help of the computer software Statistical Package of Social Sciences Version 24. The results of analysis will be represented in graphs, pie charts and tables. These findings are expected to benefit the policy makers in the NG-CDF in making workable budget policies. Future scholars are also likely to benefit from the findings in their theory formulation
Keywords: monitoring and evaluation, internal controls, budget skills competency, accuracy of budget estimates.
Title: SELECTED FACTORS AND BUDGET IMPLEMENTATION IN NATIONAL GOVERNMENT CONSTITUENCY DEVELOPMENT FUND (NG-CDF) IN NYAMIRA COUNTY, KENYA
Author: Thomas Oyaro Kimong’o, Dr. Jane Queen Omwenga
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
Vol. 10, Issue 2, April 2022 - June 2022
Page No: 127-148
Research Publish Journals
Website: www.researchpublish.com
Published Date: 06-May-2022
