(Adventist University of Africa, School of Postgraduate studies, 2017-04) Agalo, Kilion Mingusa
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.