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THE EFFECT OF IFMIS RE-ENGINEERING ON EFFECTIVE
ACCOUNTABILITY IN THE MINISTRY OF LAND, HOUSING AND
URBAN DEVELOPMENT IN KENYA.
TIMOTHY MUTISYA MAILU
A RESEARCH PROPOSAL SUBMITTED TO THE FACULTY OF
COMMERCE IN PARTIAL FULFILLMENT OF THE REQUIREMENTS
FOR THE AWARD OF THE DEGREE OF BACHELOR OF COMMERCE,
MULTIMEDIA UNIVERSITY OF KENYA.
APRIL, 2016
i
DECLARATION
I, Timothy Mutisya Mailu, declare that this proposal is my own original work and has not been
presented for award of a degree in any other university or for any other award.
MAILU TIMOTHY
BUS-241-055/2013
…………………………………
………………………………….
Signature
Date
Declaration by the supervisor
I confirm that the work reported in this proposal was carried out by the candidate under my
supervision and has been submitted with my approval as a university supervisor.
DR. CHRISPUS WAWIRE
MULTIMEDIA UNIVERSITY OF KENYA
………………………………….
………………………………….
Signature
Date.
ii
ACKNOWLEDGEMENT
I wish to acknowledge my supervisor, Dr.Wawire for patiently guiding me through the
development of this proposal.
I would also like to thank my parents, Mr. and Mrs. Mailu for being there for me all through the
development of the proposal.
Not forgetting the Lord Almighty for His Grace and faithfulness throughout this time.
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TABLE OF CONTENTS
DECLARATION……………………………………………………………………………….ii
ACKNOWLEDGEMENT………………...………………………………………………..…iii
TABLE OF CONTENTS..…………………………………………………………………….iv
LIST OF FIGURES………………………………...…………………………………………vi
LIST OF APPENDICES……………………………………………………………………...vi
LIST OF ABBREVIATIONS….………………………………..…………………………...viii
ABSTRACT…………………..………………………………………………………………viii
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CHAPTER 1……………………………………………………………………………………1
1.1 INTRODUCTION………….……………..………………………………………………..1
1.2 STATEMENT OF THE PROBLEM………………………………………….…………4
1.3 OBJECTIVES OF THE STUDY……………………………………………..…………..5
1.4 RESEARCH QUESTIONS………………………………………………….……….…...5
1.5 SIGNIFICANCE OF THE STUDY…………………………………………….….…….6
1.6 SCOPE OF THE STUDY………………………………………………………….……..6
1.7 CONCEPTUAL FRAMEWORK…………………………………………….…….…....6
1.8 DELIMITATION OF THE STUDY…………………………………………….……….6
CHAPTER 2……………………………………………………………………………….……7
2.1 INTRODUCTION…………………………………………………………………..……..7
2.2 INSTITUTIONAL PERSPECTIVE ON BUDGETS...………………………………….8
2.3 RESOURCE DEPENDENCE PERSPECTIVE ON BUDGETS………………………..9
2.4 EMPIRICAL REVIEW………………………………...………………………………...10
2.5 SUMMARY OF LITERATURE REVIEW.………..…………………………………...16
2.6 RESEARCH GAPS………………………………………………………………………..17
CHAPTER 3...…………………………………………………………………………………..19
3.1 RESEARCH DESIGN…………………………………………………………………….19
3.2 STUDY AREA……………………………………………………………………………..19
3.3 TARGET POPULATION...………………………………………………………………19
3.4 SAMPLING DESIGN……………………………………………………………………..19
3.5 RESEARCH INSTRUMENTS…………………………………………………………...20
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3.6 VALIDITY…………………………………………………………………………………20
3.7 RELIABILITY……………………………………………………………………………..20
3.8 DATA COLLECTION……………………………………………………………………21
3.9 DATA ANALYSIS AND PRESENTATION……………………………………………21
3.10 LOGISTICAL AND ETHICAL CONSIDERATION………………………………………..…22
REFERENCES………………………………………………………………………………….22
APPENDIX I: RESEARCH QUESTIONNAIRE…………………………………………….24
APPENDIX II: RESEARCH SCHEDULE……………………………………………...……24
APPENDIX III: RESEARCH BUDGET…………………………………………………..…29
LIST OF FIGURES
FIGURE 1: CONCEPTUAL FRAMEWORK………………………………………………..16
LIST OF APPENDICES
APPENDIX I: RESEARCH QUESTIONNAIRE……………………………………………24
APPENDIX II: RESEARCH SCHEDULE…………………………………………………...24
APPENDIX III: RESEARCH BUDGET ……………………………………………………..29
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LIST OF ABBREVIATIONS
AIS
Accounting Information System
ICT
Information Communication Technology
IFMIS
Integrated Financial Management Information System
IMF
International Monetary Fund
IT
Information Technology
NYS
National Youth Service
PEM
Public Expenditure Management
PEOU
Perceived Ease of Use
PFM
Public Financial Management
PU
Perceived Usefulness
RDP
Resource Dependence Perspective
TAM
Technology Acceptance Model
TPB
Theory of Planned Behaviour
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ABSTRACT
The Integrated Financial Management Information System (IFMIS) is a computerized budgeting,
accounting and reporting system used by the Kenyan Government to plan and use its financial
resources more efficiently and effectively. The main purpose of this study is to establish the
effect of IFMIS Re-engineering on effective accountability in ministries. The study will be
carried out in the Ministry of Land, Housing and Urban Development in Nairobi, Kenya. The
study will employ simple random sampling as its sampling technique and will have 30
respondents from the various departments in the ministry. The data will be collected by use of a
structured questionnaire. Eventually, the data will be analyzed through descriptive analysis.
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CHAPTER 1
1.1
INTRODUCTION
This chapter gives the background of the study. It also covers these other sub-topics: statement of
the problem, objectives of the study, research questions, significance of study, and scope of study
and limitations of the study.
BACKGROUND OF THE STUDY
According to Ministry of Finance (2013), the Integrated Financial Management Information
System is an automated system that is used for public financial management. It interlinks
planning, budgeting, expenditure management and control, accounting, audit and reporting.
It is designed to improve systems for financial data recording, tracking and information
management. This is in response to increasing demands for greater transparency and
accountability in the management of the public’s finances. The IFMIS system ensures higher
degree of data quality improves workforce performance for improved business results and links
planning, policy objectives and budget allocations. The system also: enhances reporting
capabilities to support budget planning, automates the procurement process including requisition,
tendering, contract award and payment, facilitates auto-reconciliation of revenue and payment
with automatic file generation, facilitates automated revenue collections for improved cash
forecasting and provides accurate and up-to-date information on the government’s financial
position.
IFMIS operates on a common structure and platform that enables improved compatibility and
consistency of fiscal and financial information, and reduce the government’s overall investment
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in the development of expensive accounting systems in each government entity (Ministry of
Finance, 2013).
IFMIS IN KENYA
Ministry of Finance (2013) states that the IFMIS system was first launched in Kenya in 2003.
This, however, introduced only limited modules, with other financial management processes
remaining manual. IFMIS Re-engineering was therefore deemed necessary to introduce a full
cycle end-to-end integrated approach for efficient and effective public financial management and
service delivery to citizens.
IFMIS Re-engineering is an initiative of the Ministry of Finance to enhance efficiency and
effectiveness in Public Financial Management (PFM). In February 28th 2011, the Deputy Prime
Minister and former Minister for Finance Hon. Uhuru Kenyatta launched the IFMIS Reengineering Strategic Plan (2011-2013).
IFMIS RE-ENGINEERING “FULL CYCLE END-TO-END PROCESSES”
IFMIS Re-engineering moved from the earlier adopted modular approach (modules loosely
linked to the General Ledger) to a full end-to-end integrated approach.
IFMIS RE-ENGINEERING COMPONENTS
Re-engineering for business results: this component’s objective is to re-engineer business
processes for improved financial management.
Plan to Budget: this component is aimed at providing a structured framework for development
and deployment of a fully functional, automated planning and budgeting system, aimed at
improving the accuracy and efficiency in the government’s planning and budgeting process.
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Procure to Pay: this component is aimed at creating an end to end automated process that starts
at development of procurement plans, to the actual procurement of goods and services, to
payment of suppliers for goods and services delivered.
Revenue to Cash: this component is aimed at providing functionalities for collection, recording
and classification and reporting of government revenue. It involves all activities related to
revenue and cash management from generation to collection, recording of revenue and
distribution of funds to the ministries.
Record to Report: this component encompasses all activities that include the updating and
maintenance of the general ledger, the reconciliation of sub ledgers to the general ledger to
closing of books. It also includes recording, control and reporting on fixed assets at both
National and County level.
ICT to Support: the main objective of this component is to provide the technical support
underpinning effective and efficient automation of all the IFMIS processes. It aims to provide the
infrastructure and support required for a fully functional financial management system.
Communicate to Change: this component focuses on change management, capacity
enhancement, information generation and dispersion, education and effective communicate
among IFMIS stakeholders.
The IFMIS Re-engineering programme adopted a policy direction from ‘modular to full cycle
end to end framework’. This approach was crucial in moving away from silo based
implementation of modules, to an end to end integration framework in which users would be
cognizant of their roles and responsibilities within the entire spectrum of public financial
management.
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1.2
STATEMENT OF THE PROBLEM
The government has been accused of misappropriation of funds. Some of the cases, such as the
Ministry of Land where funds meant for resettling the internally displaced people were pocketed
by government officials. According to KF_Admin (2014), the Auditor-General, Edward Ouko,
raised a red flag over the continuous massive misappropriation of taxpayers’ funds which he says
has cost the country about 500 billion shillings from 2012. It was also brought to light that
wastage of around 30% of the total government budget occurs in a fiscal year. In recent times,
Macharia (2015) reported that there have been alleged fraudulent IFMIS transactions at the
National Youth Service where up to 826 million shillings was paid to suppliers irregularly
because of a stolen IFMIS password. The alleged embezzlement of funds at NYS is just one of
the many financial scandals that have come into the public limelight resulting in the perception
that corruption is at an all-time high. However, a factor that has often been overlooked is the fact
that detecting financial impropriety is now easier thanks to ICT systems like IFMIS. Kimeu
(2015) pointed out that technology is the key enabler in the fight against corruption. He also
insisted that systems like IFMIS are still critical to the fight against corruption because of the
electronic trail that delivers to investigators. Where IFMIS has been misused, the trail is easy to
follow and it tells you what exactly happened, making it possible to apportion responsibility.
IFMIS was introduced in 2004 by Treasury to improve accountability in the management of
public finance by providing real-time financial information and assigning roles and passwords
for every officer. But it was not until the 2012/2013 financial year did the government use the
system to plan and implement the budget.
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So the IFMIS system will enable transparency and accountability while dealing with public
funds by controlling fund allocation and also help in providing timely information and well
accounted for information that can be used in making decisions.
Hence there is need to research on how IFMIS Re-engineering has improved the levels of
accountability in the government, to maintain its credibility.
1.3
OBJECTIVES OF THE STUDY
The general objective of the study is to find out the effect of IFMIS Re-engineering on
accountability in the Ministry of Land, Housing and Urban Development.
The specific objectives of the study are:
1. To determine how reporting on utilization of funds has improved.
2. To determine if automation of IFMIS processes has provided efficiency and
effectiveness.
3. To determine if automation of planning and budgeting has affected accuracy and
efficiency in the planning and budgeting process.
4. To determine to what extent IFMIS Re-engineering has affected the procurement
performance in the ministry.
1.4
RESEARCH QUESTIONS
The main questions of the study will be:
1. Has reporting on utilization of funds improved?
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2. Has automation of IFMIS processes provided efficiency and effectiveness?
3. Has automation of planning and budgeting affected accuracy and efficiency in the
planning and budgeting process?
4. To what extent has procurement performance been affected by IFMIS Reengineering?
1.5
SIGNIFICANCE OF THE STUDY
The IFMIS system was adopted in the ministry because it facilitates proper public financial
management. One of its main functions, specifically the one being focused on here, is its ability
to account for funds; how funds are being used and to report on the results after the funds are
used or spent. Of late, Kenyan ministries have been losing a lot of money and none of it can be
accounted for. And due to this fact, the IFMIS Re-engineering initiative does not seem helpful.
This study will be used to shed light on whether the IFMIS Re-engineering initiative has been
effective in accountability of public funds.
The purpose of this study is to determine whether levels of accountability have improved since
adoption of the IFMIS Re-engineering initiative.
1.6
SCOPE OF THE STUDY
The study is to be carried out in the Ministry of Land, Housing and Urban Development. It will
consist of 30 employees from the ministry’s Finance, Accounts, Audit and Procurement
departments.
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1.7 DELIMITATIONS OF THE STUDY
This study will be delimited to the public sector in Nairobi. Further the study will focus on three
variables: environment concern, welfare and charity and community involvement. Other variables
such as: ethical labor practices, social education and awareness will not be investigated.
1.8 LIMITATIONS OF THE STUDY
The study will be limited to information recorded by observation and professional judgement of
the respondents. Results will be determined by what was recorded in the questionnaires
irrespective of whether they were truthful or not.
1.9THEORETICAL FRAMEWORK
In developing countries, most book keeping processes are still manual and usually use obsolete
accounting software applications. This tends to have an adverse effect on the efficiency in which
public offices operate, Ministry of Land, housing and urban development in Kenya. This has a
consequential impact of government resources and public funds being misused. Similarly, the
quality of service being offered at the Ministry is relatively low.
CONCEPTUAL FRAMEWORK
IFMIS Re-engineering is an initiative adopted by the Kenyan Ministry of Finance. It has
components that promote transparency, accountability and responsiveness of public financial
resources. It also strengthens fiscal planning and reporting, enhances controls and audit
procedures and curtails wasteful spending and corruption. It basically enhances effectiveness and
efficiency in Public Financial Management.
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Figure 1: Conceptual Framework
IFMIS Re-engineering Components
Revenue to Cash
Accountability in the Ministry
Record to Report
ICT to Support
Procure to Pay
Plan to Budget
Communicate to Change
Re-engineering for Business Results
Dependent variable
Independent variables
The components that will affect this study are: plan to budget, revenue to cash, ICT to support
and record to report. They will be used to show how the IFMIS Re-engineering initiative has
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provided transparency and accountability in terms of planning and budgeting, in the procurement
area, and how recording and reporting of funds has been affected.
CHAPTER 2
LITERATURE REVIEW
2.1 INTRODUCTION
This chapter reviews literature related to integrated financial management information systems.
The chapter explores theoretical and empirical literature regarding the effect of IFMIS Reengineering on accountability in the Ministry of Land, Housing and Urban Development. It will
summarize the information form other researchers who have carried out their research in the
same field of study. It will mainly focus on planning and budgeting, procurement and ICT in
regard to IFMIS Re-engineering.
2.2 INSTITUTIONAL PERSPECTIVE ON BUDGETS
According to Dimaggio & Powell (1983), budgeting diffused via three mechanisms. Under
mimetic diffusion, organizations adopt budgets because they observe that other groups become
more financially confident and successful with a systematic budgeting process.
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As budgeting became more popular, there were coercive pressures to adopt budgets.
Stockholders who demand sound financial management may expect yearly budgets for key
activities. Philanthropic organizations will scrutinize budgets of charitable organizations to
ensure future contributions are spent well. Employees expect formal budgets to remain confident
that money is available for salaries and important projects.
Finally, accountants and financial managers hired by firms bring normative pressures to adopt
standardized budget practices. Budgeting is a logical extension of credit-debit accounting
principles and is taught in every business school.
2.3 RESOURCE DEPENDENCE PERSPECTIVE ON BUDGETS (RDP)
The RDP theory originates from the early work of sociologist Thomsson (1967), whose study
opened up the previously more closed view of organizations. The theory is further developed and
researchers argue that organizations seek to manage their dependency of the environment
resources (Pfeffer & Salancik, 1978). This perspective is strongly rooted in an open system
framework. It is argued that one cannot understand the structure or behaviour of an organization
without understanding the context within which it operates. The theory also emphasizes the
middle managers’ level, saying that they must mediate between the relatively open institutional
level and the closed technical level. To do so effectively requires the flexibility that is associated
with the less formalized and more political activities depicted by the natural system theories.
Therefore we can also apply the resource dependency perspective internally in an organization
and argue that budgets and resource allocations create dependencies within an organization.
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2.4 EMPIRICAL REVIEW
According to Diamond & Khemani (2006), in most developing countries, budgeting execution
and accounting processes were/are either manual or supported by very old and inadequately
maintained software applications. This has had deleterious effects on the functioning of their
public expenditure management (PEM) systems, which are often not adequately appreciated. The
consequent lack of timely and reliable revenue and expenditure data for budget planning,
monitoring, expenditure control and reporting has negatively impacted budget management. The
results have been a poorly controlled commitment of government resources, often resulting in a
large build-up of arrears: excessive borrowing, pushing up interest rates and crowding out private
sector investment; and misallocation of resources, undermining the effectiveness and efficiency
of service delivery. Further, governments have found it difficult to provide an accurate, complete
and transparent account of their financial position to Parliament or other interested parties,
including donors and the general public. This lack of information has hindered transparency and
the enforcement of accountability in government, and has only contributed to the perceived
governance problems in many of these countries
2.5 SUMMARY OF LITERATURE REVIEW
Some empirical studies have however established the contrary of what is stated above. The study
by Dener & Young (2013) attempted to explore the effects of IFMIS on publishing open budget
data and identify potential improvements in budget transparency, and provide some guidance on
the effective use of IFMIS platforms to publish open budget data. The study identified 20 key
and 20 informative indicators drawn from the public finance websites of 198 economies to assess
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the status of government websites for publishing open budget data from IFMIS. The study
established that despite the widespread availability of 176 IFMIS platforms used by 198
governments around the world, good practices in presenting open budget data from reliable
IFMIS solutions are highly visible only in 24 countries (12%).
2.6 RESEARCH GAPS
Most of the studies that have been carried out are on the implementation of IFMIS, adoption of
IFMIS or its effect on procurement performance. None have covered the effect of Reengineering on accountability.
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CHAPTER 3
METHODOLOGY
This third chapter contains research design, study area, target population, sampling design, data
collection and data analysis and presentation.
3.1 RESEARCH DESIGN
The study will adopt the descriptive research approach. According to Kothari (2004), the
descriptive research approach is used when a problem is well designed. This design will be used
because of its ability to provide a snapshot of the current affairs.
3.2 STUDY AREA
The study area of the research will be the Ministry of Land, Housing and Urban Development.
Its headquarters are located in Ardhi House along Ngong Road in Nairobi. This is a convenient
study area due to its location and the employees’ vast knowledge on the IFMIS system.
3.3 TARGET POPULATION
The target population will be 30employees in the ministry. These will be from the Finance,
Accounts, Audit and Procurement departments in the Land Ministry because they are the ones
who know the workings of the IFMIS system best since they use it regularly.
3.4 SAMPLING DESIGN
For the purpose of this study, a sample size of 30 respondents will be used. The sampling method
anticipated to be used will be simple random sampling, for all employees in the various
departments will have equal chance of being selected for the sample.
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3.5 RESEARCH INSTRUMENTS
Self-administered questionnaires will be used to collect data from the public officers and electronic
questionnaires for those who might not wish to be questioned face to face or may not be available.
A questionnaire is a collection of questions to which a research subject is expected to respond. The
questionnaires will be used because: large amounts of information can be collected from a large
number of people in a short period of time and in a relatively cost effective way.
3.6 VALIDITY
This applies to conventional or quantitative research. It refers to the representation of the results:
internally and externally. Validity of a research instrument is concerned with the accuracy with
which the instrument measures was supposed to. The study will test the validity of the
questionnaire by use of content validity, which is a process of logical analysis that involves careful
and critical examination of items in the research questionnaire.
3.7 RELIABILITY
This concept also refers to the tools being used to observe measure and examine the variables
under study. The reliability will also depend on the questionnaire that will be used in the study in
that it will be able to produce the same results if used by other researchers. To determine the
reliability of the research questionnaire, a pre-test of the same shall be done.
3.8 DATA COLLECTION
Data will be collected using a structured questionnaire. This is because it can include structured
and unstructured questions. The structured questions are in an effort to conserve time and money
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and to facilitate easier analysis as they are in immediate usable form while the unstructured
questions are used to encourage the respondent to give an in-depth and felt response without
feeling held back in revealing information. A questionnaire consists of a series of questions and
other prompts for the purpose of gathering information from respondents. It was invented by the
Statistical Society of London in 1838. They have standardized answers making it simple to
compile data. They are inexpensive, quick and easy to analyze.
3.9 DATA ANALYSIS AND PRESENTATION
Data analysis is the process of inspecting, cleaning, transforming and modelling data with the
goal of discovering useful information, suggesting conclusions and supporting decision-making.
Data analysis in the study will be done using descriptive analysis. It is a discipline of
quantitatively describing the main features of a collection of information. It enables the
researcher to summarize and organize data in an effective and meaningful way and provide tools
for describing collections of statistical observations and reducing information to an
understandable form. Data presentation will be done using charts, tables and graphs because
these are easy and understandable ways of presenting data.
3.10 LOGISTICAL AND ETHICAL CONSIDERATION
Due to sensitivity of some information to be collected, the researcher will hold a moral obligation to treat
the information with utmost propriety. Since the respondents may be reluctant to disclose some
information, they will be assured of confidentiality of the information given.
xxiii
REFERENCES
Anand M., Sahay B. S. & Saha S. (2004). Cost Management Practices in India: An Empirical
Study. ASCI Journal of Management, 33(1-13). Retrieved from
http://unpan1.un.org/intradoc/groups/public/documents/APCITY/UNPAN026858.pdf
Bourne M. (2004). Driving Value through Strategic Planning and Budgeting, 2016. Retrieved
from
http://www.cimaglobal.com/Documents/ImportedDocuments/betterbudgeting_techrpt_2004.pdf
Dener C. & Young S. (2013). Financial Management Information Systems and Open Budget
Data: Do Governments Report on Where the Money Goes? Washington D.C.: World Bank
Publication.
Diamond J. & Khemani P. (2006). Integrated Financial Management Information Systems in
Developing Countries. OECD Journal on Budgeting, 5(3), 98. Retrieved from www.oecd.org
Dugdale D. & Lyne S. (2004). Better budgeting or beyond budgeting, 2016. Retrieved from
http://www.icaew.com/index.cfm/route
Gorry G. A. & Scott-Morton M. S. (1971). A Framework for Management Information Systems.
Sloan Management Review, 13, 55-70. Retrieved from http://www.jstor.org/stable/248926
Hendricks C.J. (2012). Integrated Financial Management Information Systems: Guidelines for
Effective Implementation by the Public Sector of South Africa. S.A. Journal of Information
Management, 14(1), 3. Retrieved from http://dx.doi.org/10.4102/sajim.v14i1.529
xxiv
APPENDIX I: RESEARCH QUESTIONNAIRE
SECTION A: THE EFFECT OF IFMIS RE-ENGINEERING ON BUDGETING IN THE
MINISTRY
Please indicate which level you agree or disagree with these questions by placing tick in the
given boxes:
Strongly
agree
Agree
Neutral
Disagree
Strongly
disagree
1. Has credibility and
confidence of the budget
improved through
transparency and
accountability of
information?
2. Has provision of timely and
accurate data for budget
management improved?
3. Has there been better
control over budget
execution in the ministry?
4. Has IFMIS Re-engineering
allowed for a more
standardized and realistic
xxv
budget formulation in the
ministry?
5. Has there been reduced
irregular expenditure?
SECTION B: THE EFFECT OF IFMIS RE-ENGINEERING ON PROCUREMENT IN THE
MINISTRY
Please indicate which level you agree or disagree with these questions by placing tick in the given
boxes:
6. Has the procurement
process become timely and
efficient since adoption of
IFMIS Re-engineering?
7. Has the system reduced
occurrences of fraud in the
ministry?
8. Is there timely deployment
of payments once
verification of goods is
done?
9. Has IFMIS Re-engineering
improved the process of
xxvi
how a procurement tender
is awarded?
10. Are payments made to the
right suppliers’ accounts?
11. Is the supplier relationship
easy to manage and are any
arising issues resolved
quickly?
SECTION C: THE EFFECT OF IFMIS RE-ENGINEERING ON REVENUE AND CASH
MANAGEMENT
12. Are funds being monitored
as they are being
transacted?
13. Are transactions promptly
recorded once they take
place?
xxvii
14. Is there monitoring of cash
flows in the ministry?
YOUR CO-OPERATION AND TIME ARE HIGHLY APPRECIATED.
APPENDIX II: RESEARCH SCHEDULE
WEEK
ACTIVITY
Topic and
Obtain
Develop
Collect
Analyze
Summary,
objective
literature
research
data
and
conclusion and
interpret
recommendations
development review
methods
the data
1.
xxviii
2.
3.
4.
5.
6.
7.
APPENDIX III: RESEARCH BUDGET
ACTIVITY
ESTIMATED COST (KSH)
1. Transport
1,600
2. Feeding and other miscellaneous
1,400
activities
3. Internet costs
1,000
4. Printing
1,500
Total
5,500
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