Challenges of budegt preparation and implementation in public secondary schools in Kitui Central District
Mutua, Joshua M
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The goals and the objectives of the ministry of education in Kenya under the secondary education sector is to expand access, improve equity and quality of education, reduce illiteracy levels, promote and popularize information technology and sciences, ensure quality management capabilities and eliminate gender and regional disparities. To achieve these objectives proper utilization of the scarce resources is required. This study was therefore designed to assess the challenges of budget preparation and implementation in public secondary schools in kitui central district. A census survey methodology was employed and a response rate of 64.4% was obtained. A questionnaire was developed which comprised of open and closed types of questions and a drop and pick method was used to administer to the respondents. The primary data obtained was edited for accuracy and consistency and keyed in Excel and SPSS packages for analysis. The findings were presented in form of tables and charts where measures of the central tendency-mean, mode, median and percentages were mostly used. The following challenges were cited as being inherent in the budget preparation process: unclear ministerial guidelines on the budget preparation process; increases in the general prices; lack of adequate time, lack of training and ad-hoc methods of projecting revenues and expenditures. On the other hand factors challenging the budget implementation were cited as occurrences of abrupt projects; difficulties in re allocation of the funds from one vote head to another; untimely release of government funds; poverty levels leading to nonpayment of the school fee and lack of internal controls. The study also revealed that majority of the public secondary schools in the district operated under budget deficit and there was high accumulation of creditors. The presidential directive to release school certificate without payment was cited as a major contributing factor to budget deficit.