Budgetary monitoring on budget absorption in the county government of Bungoma, Kenya

In Bungoma County, Kenya, persistent low budget absorption rates significantly impair the county’s ability to deliver essential services and implement development projects, exacerbating socio-economic challenges such as poverty and unemployment. For the fiscal year 2022-2023, the Office of the Controller of Budget reported an approved budget of Ksh 14.2 billion for Bungoma County, with only Ksh 9.8 billion absorbed, leaving Ksh 4.4 billion unspent, primarily in development expenditure due to delays in procurement and weak financial oversight. These issues have resulted in stalled infrastructure projects, such as road construction, limited access to healthcare facilities, and insufficient support for agricultural initiatives, deepening socio-economic challenges in the county. Addressing these systemic inefficiencies through budgetary monitoring is critical to improving fiscal accountability and service delivery in Bungoma County Government. The study is supported by the concepts of the Budget theory. The study utilized a descriptive research design to investigate budget absorption in Bungoma County. The target population comprised 114 participants, including 3 chief officers, 7 directors, and 20 staff from the County Treasury; 14 accounting officers, 28 accountants, and 15 economists from County departments; 11 sub-County administrators; 6 County Assembly staff involved in budgeting; and 10 members of the County Budget and Economic Forum. Due to the small population size, a census technique was employed, including all 114 respondents. Primary data were collected using questionnaires, with content validity ensured through expert and supervisor feedback. Instrument reliability was assessed through a pilot test in Kakamega County, where 11 questionnaires were administered to chief and accounting officers. The study collected quantitative data, analyzed using descriptive statistics (percentages, frequencies, mean, and standard deviation) and inferential statistics (correlation analysis to determine variable relationships). Results were presented in tables. The concluded that there was a positive and statistically significant correlation between effect of revenue forecasting on budget absorption in the County Government of Bungoma, (r = 0.441; p < 0.05). The study also concluded that Bungoma County faces significant hurdles in achieving optimal budget absorption, particularly for development initiatives, due to inadequate budgetary monitoring, prolonged procurement processes, and inconsistent fund disbursements from the national government. The study recommended that Bungoma County implement advanced digital tools for real-time expenditure tracking to strengthen budgetary oversight and ensure timely identification of underspending. It further advised streamlining procurement procedures through automation and clear guidelines to eliminate delays, alongside comprehensive training programs to enhance the financial management skills of County staff.