Budgetary Process And Budget Variance In Public Secondary Schools In Rongo Constituency, Migori County, Kenya

ABSTRACT

Budgetary process was a key activity in public secondary schools in Kenya as it guided activities of the schools. If not properly addressed, administrations of the schools were to find it difficult to consistently provide timely and quality learning services. The main objective of this study was to examine budgetary process and budget variance in public secondary schools in Rongo Constituency, Migori County, Kenya. The study was guided by the following specific objectives: To determine effect of budget preparation on budget variance in public secondary schools in Rongo Constituency, Migori County, to determine effect of budget implementation on budget variance in public secondary schools in Rongo Constituency, Migori County and to establish the effect of budgetary control on budget variance in public secondary schools in Rongo Constituency, Migori County. This study adopted descriptive research design. The target population of the study were the twenty four public secondary schools in Rongo Constituency, Migori County. Data was collected using self administered questionnaires. Simple random sampling was used to choose a sample of fourteen public secondary schools for this study. Quantitative data from questionnaires was analyzed using weighted mean, standard deviation, percentages, correlation and regression analysis. Data was presented by use of frequency tables and charts. The study findings established that to a very large extent the budget was prepared in consultation with the board of management, parents association and teachers. It was also established that to a very large extent budgets were prepared with reference to the school annual plan, strategic plan and the school overall goal. It was further established that to very large extent board of management authorized expenditures on school projects through board minutes as well as that funds received from various sources were recorded immediately for accountability purposes. It was also established that to very large extent while striving to implement the budget, stakeholders considered how their actions affected achievement of set school targets. According to the findings of the study, there was a significant effect of budget preparation on budget variance; there was a significant effect of budget implementation on budget variance and budgetary control had a significant effect on budget variance. The study concluded that; budgetary process affects budget variance in public secondary schools. To a large extent, budget preparation, budget implementation and budgetary control affect budget variance. The study recommended that the management of public secondary schools should be sensitized on importance of budget preparation as it affects budget variance, management of public secondary schools should involve teachers, students and other stakeholders in budget implementation and public secondary schools management should carry out budgetary control to improve budget variance.