Challenges of budget implementation among relief non governmental organizations in Kenya
The budget is a standard against which the actual performance can be compared and measured. Budgets are used to communicate top management's expectations to managers and employees. The budgeting process provides for coordinated planning among different functional areas. Budgets are financial blueprints that quantify a firm's plans for a future period. Budgets require the management to specify expected sales, cash inflows and outflows, and costs; and they provide a mechanism for effective planning and control in organizations. The study sought to determine the challenges of budget implementation among relief Non-governmental organizations. The target population comprised of relief Non-organizations, there are 144 relief NGOs hence the population of study is 144 reliefNGOs. From each stratum the researcher used simple random sampling to select 43 respondents. The questionnaire was used to collect mainly quantitative data although some qualitative data was collected from the open ended questions. The researcher administered a survey questionnaire to each member of the target population. Quantitative data collected was analyzed by the use of descriptive statistics using SPSS and presented through percentages, means, standard deviations and frequencies. Content analysis was used to test data that is qualitative in nature or aspect ofthe data collected from the open ended questions. The study found that performance evaluation and budget participation and reward did not signicantly affect the implementation of budgets in the relief Non-governmental organizations, budgets in relief NGOs served the purpose of forecasting the future, assisting in control, acting as a means by which management communicates to other levels of departments. Relief non-governmental organizations faces challenges which were; inability to achieve the required value of new businesses, management of acquisition and maintenance costs, time constraints, desire for comfort budgets, lack of continuity in the committee, competence levels of budgeting teams, non-adherence to the laid down budgets by departments, lack of adequate authority to spend despite allocation and cost fluctuations or inflation on costs.