ANALYSIS OF BUDGET PLANNING AND PERFORMANCE OF TECHNICAL AND VOCATIONAL EDUCATION TRAINING INSTITUTIONS (TVETIS) IN KIAMBU COUNTY, KENYA
Abstract
Performing Public Technical and Vocational Education Training Institutions (TVETIs) are a boon to society as they impart hands on skills through which individuals can contribute to personal and national development in diverse way. For a long time performance among these public institutions is far from what is expected amidst questions raised on their effectiveness in contributing towards Kenya’s development through skilled labour. To deliver on their mandates, public TVETIs are required to implement practices that ensure that resources are efficiently and effectively utilised. Towards this end, this study sought to analyse the effects of budget planning on the performance of TVETIs in Kiambu County, Kenya. The theory guiding the investigation was the economic theory of budgeting. A descriptive design was applied to meet the study objectives, which entailed the collection of primary data using questionnaires from a population of 41 public TVETIs in Kiambu County, Kenya. Reliability and validity of the data collection instrument were done through the Cronbach Alpha tests and content validity assessments. The data was analyzed through descriptive and regression analysis and the results were presented in Tables and Figures. The study’s descriptive findings indicated that budget planning was moderately implemented in public TVETIs in Kiambu County. The results indicated that budget planning had a positive and significant effect on the performance of TVETI institutions. The study recommended budget planning that the ministry of Education should increase the budget for the TVETIS to create impact on the results of the courses trained to a learners. Furthermore, it was recommended that similar tertiary institutions in other Counties also implement regular budget reviews to ensure their monitoring systems are reliable and transparent so that they may attain positive performances. The study also recommended that personnel allocated duties related to budgetary practices in public TVETIs seek to adhere to legislative and best practices guidelines. Future studies should be done to investigate the implementation of budgeting practices in both public and private TVETIs in other Counties in Kenya.
References
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In 6th International Conference on Management Science and Management Innovation (MSMI 2019) (pp. 272-276). Atlantis Press.
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laniyan, N. O., & Efuntade, L. O. (2020). Budget and the budgetary control system in tertiary institution’s financial performance in Nigeria. KIU Interdisciplinary Journal of Humanities and Social Sciences, 1(2), 281-302.
Lapuente, V., & Van de Walle, S. (2020). The effects of new public management on the quality of public services. Governance, 33(3), 461–475. https://doi.org/10.1111/gove.12502
Lewis, V. B. (1952). Toward a theory of budgeting. Public Administration Review, 12(1), 42-54. Maesschalck, J., & Paesen, H. (2021). Profiling Organizational Culture: Using Grid-Group
Cultural Theory as a Lens to Take a Snapshot of an Organization’s Culture. Sage Open, 11(4), 21582440211061564
Majid, U. (2018). Research fundamentals: study design, population, and sample size.
Undergraduate research in natural and clinical science and technology (URNCST) Journal, 2(1), 1–7. https://doi.org/10.26685/urncst.16
Maurel, C., Carassus, D., Favoreu, C. & Gardey, D. (2014). Characterization and definition of public performance: an application to local government authorities. Gestion et management public, 2(3), 23-44. https://doi.org/10.3917/gmp.023.0023
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Retrieved from: https://repository.kippra.or.ke/bitstream/handle/123456789/1663/2018%20Compete nt%20based%20education%20and%20training%20policy%20framework.pdf?seque nce=1&isAllowed=y
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Mugenda, M. O., and Mugenda, A. G. (1999). Research Methods: Qualitative and Qualitative Approaches, Revised (Ed). Nairobi: African Centre for Technology Studies. (ACTS).
Mui Yee, C., Wong S. K., E. and Ismail, K. (2016), An analysis of budgetary goals impacting organizational performance, Audit Financiar, vol. XIV, no. 5(137)/2016, pp. 551- 563, DOI: 10.20869/AUDITF/2016/137/551
Musiega, A., Tsofa, B., Nyawira, L., Njuguna, R. G., Munywoki, J., Hanson, K., ... & Barasa, E. (2023). Examining the influence of budget execution processes on the efficiency of county health systems in Kenya. Health policy and planning, 38(3), 351-362.
Muthama, K. M., & Warui, F. (2021). Financial management practices and performance of devolved sub-county treasuries in Makueni County, Kenya. (Kenyatta University).
Mutua, J. (2022). Public university enrolment dips as TVET numbers grow. Available at: https://www.businessdailyafrica.com/bd/economy/public-university-enrolment-dips- for-first-time-in-three-years-3805878
Mutungi, Z. W. (2017). Effects of budgeting and budgetary control on financial performance of devolved government in Kenya (Doctoral dissertation, University of Nairobi).
Mwaguni, H. J., Mbugua, J., & Rambo, C. (2020). Budgets and Performance of Research Projects in Public Universities in the Coastal Region, Kenya. European Journal of Business and Management Research, 5(3). https://doi.org/10.24018/ejbmr.2020.5.3.310.
Mwangi, M. M. & Jagongo, A. O. (2019). Effect of budgetary allocation on performance of the judiciary department in Embu County, Kenya. International Academic Journal of Economics and Finance, 3(4), 308-325
National Centre for Education Statistics (2003). Financial Accounting for Local and State School Systems: 2003 Edition (NCES 2004–318), by the Core Finance Data Task Force, The National Forum on Education Statistics.
National Treasury and Planning (2018). Third Medium Term Plan 2018-2022: Transforming Lives, Advancing Socio-Economic Development Through the "Big Four". Retrieved from: https://repository.kippra.or.ke/handle/123456789/154
Ngaira, C. M. (2021). Budgetary control practices and financial expenditure in public technical and vocational education training institutions in Nairobi County, Kenya (Doctoral dissertation.
Odhiambo, O. E. (2022). Effect of Budgetary Compliance on Performance of County Governments in Kenya (Doctoral dissertation, University of Nairobi).
Okotchi, C. J., Makokha, E. N., & Namusonge, G. (2020). Effect of Budgetary Process On Performance of County Governments In Kenya. International Journal of Recent Research in Social Sciences and Humanities, 7(2), 11-21.
Osborne, J. W., & Waters, E. (2019). Four assumptions of multiple regression that researchers should always test. Practical assessment, research, and evaluation, 8(1), 2.
Osebo, G. P., Debebe, A. D., & Eshetu, W. T. (2019). Impact of Budgeting Process on Organizational Effectiveness: Evidence from Wolaita Zone Selected Woreda Public Finance Sectors. Journal of Economics and Sustainable Development, Vol. 10, No. 1, pp. 1-9, doi: 10.7176/JESD/10-1-01.
Osukuku, J., & Muchemi, A. (2020). Budgetary resource allocation and performance of Busia County, Kenya. International Journal of Innovative Research and Advanced Studies (IJIRAS), (7), 11.
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