The relationship between budgetary control and performance of constituency development fund in Machakos county
Institutions draw budgets annually, however, there are inconsistencies in the budgetary implementation hence failure to stick to the drawn budgets. This has resulted in failure to meet budgetary obligations in many of these institutions. Delays in staff salaries, payment of suppliers and organizations activities have stalled because of lack of funds though these activities were budgeted for. The study sought to investigate these inconsistencies and failures in financial performance in institutions. Specifically the research sought to assess the relationship between budgetary control and performance of constituency development fund in Machakos County. The research was based on Control Theory and Contingency theory. This study adopted a descriptive research design. Primary data was collected by means of a semi- structured questionnaire Descriptive analysis was used; this included the use of weighted means, standard deviation, relative frequencies and percentages. SPSS (version 20) has descriptive statistics features that assisted in variable response comparison and gave clear indications of response frequencies. The data was coded to enable the responses be grouped into various categories. Descriptive statistics was used to summarize the data. This included percentages and frequencies. Tables and other graphical presentations were appropriately used to present the data that was collected for ease of understanding and analysis. The study established that proper planning of budgets have the potential to help organizations reach their goals and also reduces role ambiguity. The study also found a unit increase in budget planning would enhance the performance of CDF project, proper monitoring and control of budgets helps to translate strategic plans into action, monitoring and control of budgets helps provide an excellent record of organizational activities, monitoring and control of budgets helps improve resources allocation, participative budgeting process improves information flow, budgetary participation allows superior to obtain relevant information from subordinates, budgetary participation creates a bond of trust between public and CDF board and that budget analysis helped to determine whether CDF board have allocated sufficient financial resources to fulfill their targets and commitments. The study concludes that, participative budgeting, proper planning of budgets proper monitoring and control of budgets, budget analysis all have a positive impact on performance of CDF projects. The study recommends that the CDF board need to fully engage the societies in budgetary preparation process. This will enable the government to effectively plan and manage its financial resources and supports and implement various programs and projects for development bases on priority. The board tasked with the management of CDF need to periodically carry out budget review. This will help to identify and make correction on overspending or modification to the budget if needed. The board tasked with the management of CDF board should pay greater attention on budgetary monitoring process as this will ensure that those sufficient funds are allocated to every program thus avoiding project dreadlocks.