An Assessment of the Effects of Budget Interpretati on on Budgetary Control: A Case Study of Uasin Gishu Dist rict Hospital

Abstract

The purpose of this study was to assess the effects of budget interpretation on budgetary control in U asin Gishu District Hospital in Eldoret. The objectives of the study were: to determine budget interpretation met hods used in the institution, to find out the effects of budget interpretation on budgetary control in the institut ion, to determine budget control measures used by the institution and to find out challenges the institution is facing i n budget formulation. The study adopted a case study researc h design. The study incorporated the total populati on of 99 respondents. The study adopted census method to sel ect a sample frame. Data for the study was obtained through the use of questionnaires and interviews. The data was analyzed and presented using descriptive statis tics and presented in percentages and frequency tables. Base d on the findings of the study, the researcher made the following recommendations in order to improve budge tary control: Allocate resources equitably to ensur e 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 a ccounted for to ensure transparency in the school. The study suggested further research on the challenges facing budgetary control in organizations