Abstract:
To meet their financial objectives, public entities frequently use budgeting as a tool
for budgetary control. On the global level, budgetary control systems are used as
planning and performance evaluation tools. The purpose of this study was to
determine how the Samburu County Government's budget planning affected the
completion of building projects. The objectives were to determine how the budget
affects capital projects in the Samburu County Government, how monitoring the cash
flow budget affects capital project delivery, and how capital-spending planning
affects capital project delivery. The investigation into how budgetary control affects
capital project delivery in the Samburu County Government was based on the
financial theories of agencies, stakeholders, and institutions. A correlation study
design was used to forecast the effects on operational budgets, cash flow budgets, and
capital expenditure planning over five years between 2017 and 2021. Fifty employees
from the 10 Samburu County ministries who work in the job groups J, K, and L were
the focus of the study. These departmental leaders were actively involved in creating
the budget. Because the target population was limited, the study used the census
process to interview all 50 of the selected respondents. Surveys were used to collect
the basic data for the study. The use of competent and administrative assumptions
verified the substance's legitimacy. A pilot test was conducted at the Laikipia County
Government to assess the dependability of the study instruments. The descriptive
examination was used to summarize the acquired data. The data were analyzed for
relationships using Stata 13, and the impacts were discovered using regression
analysis for the impact of operation budget evaluation on capital project execution in
Samburu County. The results of this study showed that capital project delivery in
Samburu County was essentially affected by budget control, which clarified 77.3% of
the fluctuation with P ˂ 0.05. The findings also demonstrated that the Public Finance
Management Act 2012 significantly moderated the relationship between budget
control and capital project delivery, where the effect size significantly increased to
85.3% of the variance with P ˂ 0.05. The findings of this study can assist county
governments in better understanding the factors that influence county budget
management frameworks and performance, as well as what ought to be changed to
upgrade the aforementioned budget execution. Findings can also be helpful to
academics while looking into how budgetary control affects the provision of public
services. It may offer politicians and other decision-makers new insights into the
delivery of capital projects and the management of public resources.
