Assessment of Legislation on Budget implementation in Kisii County Government, Kenya

Budgeting is a vital tool in organizations for directing activities and employees’ efforts toward the organization’s common objectives. Budgeted results communicate to employees the organization’s expectations regarding their job performance, which is evaluated based on some comparison of actual versus budgeted results. Kisii County is no special case to spending plan failure and its execution which can be measured in terms of achievement needs. The purpose of the research is to examine the factors affecting budget implementation in county governments in Kenya by taking a selected case of Kisii County. The specific objectives of the study were: To examine the effect of legislation on budget implementation in Kisii county government, to examine the influence of public participation affects budget implementation in Kisii county government, to find out how human resource capacity affects budget implementation in Kisii county government and to examine the influence of leadership effectiveness affects budget implementation in Kisii county government. The study utilized a contextual investigation as its examination outline. A contextual investigation approach is appropriate to decide the elements that make a specific passage system great for the association under examination. The study population was representatives and authorities of the Kisii County. A sample size of 105 respondents was used in the study while questionnaire was used as research tool. The study established that legislation, public participation, human resource and leadership efficiency positively and significantly influenced budget implementation in Kisii County. The study recommends that the county assembly should speed up the sanctioning of all enactments relating to county government funds and administration conveyance to give an appropriate lawful structure to spending execution. The County governments should create rules on open support for Economic and Social Rights Center, 2013 which demands the general population inclusion to incorporate their views in the County Integrated Development Plan; the arrangement of the County Fiscal Strategy Paper and survey of the spending gauges by the County Assembly. Key Words: Legislation, Budget implementation, Kisii County Government, Kenya. DOI: 10.7176/RJFA/10-14-12 Publication date:July 31st 201