Effect of Budgetary Process on Financial Performance of Ngos in Heath Sector in Kenya
Sammy Kimunguyi, Dr. Florence Memba, Dr. Agnes Njeru

Abstract
The main objective of this study was to establish the effect of budgetary process on financial performance of NGOs in health sector in Kenya, applying priority based budgeting theory. Regression results revealed that budgetary process had significant influence on financial performance of NGOs in health sector in Kenya and tests for significance also showed that the influence was statistically significant (r=0.419). Good budgetary management practices therefore positively influence financial performance of NGOs in health sector in Kenya. On formulation of policy, both management of NGOs and the Government should explore and implement sustainable policies and regulations that are geared towards improving, budgetary management as a way of accelerating financial performance of NGOs.

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