Association between Budget Execution and Its Related Constructs in Kenya

Abstract

The purpose of the study was to establish association between budget execution and its related constructs in Kenya. Primary data was collected using questionnaire from 60 staff in the Kenyan parliament. Correlation and regression analysis were used to analyze the association. Results showed that accessibility to budget reports, banking system, and records reconciliation had no significant impact on budget execution. A statistically significant negative correlation was observed between budget execution and public procurement information accessibility (α_2=-0.338;p=0.000); a statistically significant positive correlation was observed between budget execution and availability of information on budget revisions(α_3=0.515;p=0.000) ; a statistically relevant positive correlation was identified between S3C4 and S3C5(α_5=0.829;p=0.000); a statistically relevant negative correlation was observed between budget execution and commitments for future obligations. Therefore, this study recommends that there should be enhanced accessibility of information pertaining to budgetary matters to ensure effective budget execution.