Budgetary Control Practices And Performance Of Public Medical Laboratories In Homa Bay County, Kenya

Abstract

This study was carried out with the objective of determining the effect of budgetary control practices on performance of public medical laboratories in Homa Bay County, Kenya. To achieve the study objective, descriptive design was applied and both secondary and primary sources were used to obtain data. Structured questionnaire, of a five point Likert scale was administered to subordinate laboratory technicians in a total of 43 active public medical laboratories in Homa Bay County. Descriptive statistics was applied in analysis assisted by Statistical package for social sciences (SPSS) in analysis of data gathered and ANOVA (Analysis of Variance) assisting in comparing value differences between variables. Findings indicated that budgetary control practices had effect and a strong correlation on performance of public medical laboratories in Homa Bay County. Specifically, setting of standards and goals and taking corrective action had a positive effect while monitoring and measuring performance and analyzing variance had a negative effect. Study revealed big financing gaps between plans, budgets and actual costs and found that the workforce was demotivated. On the basis of the findings, it was suggested that the application of budgetary control practices should not overtake or displace exceptional leadership and suitability of operations within any unit. It was further recommended that there be placed mechanisms to exert motivation towards reading, interpreting and executing control practices for them to serve the ultimate purpose and to offer viable, sustainable and desirable results.