Designing a budgetary control system for the local churches of Kenya Lake Conference for optimum use of funds

Abstract

The aim of this study was to design a budgetary control system for the local churches of Kenya Lake Conference to enable them to use the generated cash optimally for the achievement of the mission of the church. The study determined the budgetary process of the local churches in Kenya Lake Conference, the levels of budgetary controls, and the challenges affecting the budgetary control system of the local churches. A systematic probability random sampling method was used to select 255 participants to gather data. Findings indicate that the budgetary process in local churches in Kenya Lake conference begins with the departmental heads and that the church board has the sole responsibility to evaluate and monitor variances. The budgeting process faces different challenges which are addressed through the recommendations and propositions of a budget process and control manual. Based on the findings from the study, there is a need for regular seminars to be held to sensitize all the stake holders in the budget preparation and control in the local churches.