An Assessment of the Effects of Budget Interpretation on Budgetary Control: A Case Study of Uasin Gishu District Hospital

Abstract

The purpose of this study was to assess the effects of budget interpretation on budgetary control in Uasin Gishu District Hospital in Eldoret. The objectives of the study were: to determine budget interpretation methods used in the institution, to find out the effects of budget interpretation on budgetary control in the institution, to determine budget control measures used by the institution and to find out challenges the institution is facing in budget formulation. The study adopted a case study research design. The study incorporated the total population of 99 respondents. The study adopted census method to select a sample frame. Data for the study was obtained through the use of questionnaires and interviews. The data was analyzed and presented using descriptive statistics and presented in percentages and frequency tables. Based on the findings of the study, the researcher made the following recommendations in order to improve budgetary control: Allocate resources equitably to ensure departmental conflicts does not arise; The accounts officers should be competent in order to allocate resources equitably and Ensure that all the money spent are accounted for to ensure transparency in the school. The study suggested further research on the challenges facing budgetary control in organizations

Keywords: Budget execution; Congressional action; budgetary interpretation and budget control