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
