BUDGETING SKILLS AND ACCOUNTABILITY OF PUBLIC PRIMARY SCHOOLS IN KAKAMEGA COUNTY, KENYA
Doris Juma Ochanda - Master of Science (MSc) Finance, Department of Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Kenya
Dr. Salome M. Musau (PhD) - Lecturer, Department of Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Kenya
Dr. Geoffrey K. Mbuva (PhD) - Lecturer, Department of Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Kenya
ABSTRACT
The concept and practice of accountability of school finances is paramount in ensuring received school funds are used for their intended purposes. This study intended to establish the effect of budgeting skills on accountability of public primary schools in Kakamega County, Kenya. The study was anchored on stewardship theory and public budget theory. Positivism research philosophy and descriptive research design were adopted in the study respectively. The study target population comprised the 883 public primary schools in Kakamega County. The coefficient of variation and stratified random sampling were employed to sample out 35 schools. A self-structured questionnaire with closed ended questions was used to collect primary data. Study participants comprised school heads, Board of Management chairpersons and accounts clerks from the 35 public primary schools in Kakamega County. Both descriptive statistics and inferential statistics were applied to analyze the study data. A total 79 questionnaires were duly filled and returned representing 75.2% response rate. Study outcomes revealed the questionnaire was reliable. Study results indicated budgeting skills have a positive relationship with accountability. It was also established that budgeting skills have positive and statistically significant effects on accountability of public primary schools in Kakamega County. This implies that strengthening budgeting skills of school accounting officers will enhance their ability to properly account for school finances resulting to actualization of the school’s strategic goals.