Challenges of strategy implementation at Kenya National Audit office (KENAO)
The objective of this study was to determine challenges of strategy implementation in KENAO and establish measures employed to overcome the challenges of strategy implementation. The research was conducted through a case study and in-depth interviews were conducted with top level management, middle level managers and functional staff with the help of interview guides. Kenya National Audit office developed its current strategic plan between 2007-2012 and during the implementation, the strategic focus was on nine broad objectives. However KENAO continued performing dismally in attaining their objectives. The research results obtained indicate that lack of adequate funding or minimal budget allocation, inadequate staff, lack of communication of responsibility and accountability, involvement of lower level members of the staff in strategic planning, lack of physical resources such as office space, equipment and vehicles, computers and ICT capacity amongst the staff, culture and lack of training continued to pose a challenge in strategy implementation. The above challenge was enhanced by the restrictive regulations and policies under which KENAO operated. KENAO had no control over the policies and regulations. KENAO’s budget allocation is controlled by the ministry of finance/Treasury which controls all the budgetary allocation to all government departments and determines the exchequer issues to be released at any one point in time and this puts KENAO under a very awkward position in that it was unable to operate independently and plan its desired destiny.