| dc.description.abstract | Man
y Public Benefit Organizations have emerged in Kisumu County, Kenya with an aim
of offering solutions to the many problems being faced by the residents.
Many managers
of NGOs and other stakeholders do not appreciate the important role played by budgets in
the financial performance of their organizations. This therefore calls for some conclusive
research whose findings will help fill in the knowledge gap that currently exists about the
role of budget in an organization. Due to the shaky and decreased funding
to PB
Os by
donor organizations, transparency
and budgetary
control is emerging as a
key issue
in the
sector.
This stud
y therefore aimed to achieve one objective;
to determine the Relationship
between
budgetary controls and performance of non-governmental
organizations in
Kisumu
County.
This study employed multiple regressions to analyze the effect. The data
collection involved the use of both quantitative and qualitative research methodology. I
collected Primary data using a questionnaire to prompt information about budget control
strategies of PBOs in Kisumu County. I successfully obtained data from
277
PBOs. The
Target respondents were the Finance/Grants Officers and the Accountants of the target
PBOs. Data was analyzed and presented in form of pie charts
, descriptive tables and
histograms. The data was analyzed using the Statistical Package for Social Sciences
(SPSS). Before running the regression, data testing was conducted. To obtain a goodness-fit estimation, some tests were carried out to ensure statistical assumptions, such as
linearity of variables, no correlation among independent variables, and no omitted
variable problem. Multiple correlation
coefficients
was then calculated to determine the
relationship between
budgetary control
measures
and financial performance of PBOs in
Kisumu County. The findings indicated that a considerable
relationship exists between
budgetary control
strategies and performance of public benefit organizations
indicating
that the various budgetary control
strategies affect
performance of the PBOs at a
considerable level. Recommendations were made that PBOs in Kisumu County should
consider
enhancing budgetary control measures for those who have and introducing the
control measures for those who do not
have. This is because the budgetary controls have
a positive implication of performance and are critical at this time when the PBOs are
experiencing shrinking funding from traditional European and American donors. | en_US |
