INTERNAL CONTROL SYSTEMS AND PERFORMANCE OF NON-GOVERNMENTAL HEALTH PROJECTS IN NAIROBI COUNTY, KENYA

Elishiba Muthoni Kimani

Jomo Kenyatta University of Agriculture and Technology

Dr. Samson Nyang’au Paul

Jomo Kenyatta University of Agriculture and Technology

Ms. Lydia Kwamboka Mbura

Jomo Kenyatta University of Agriculture and Technology

CITATION: Kimani, E., M., Paul, S., N., Mburu, L., K. 2021. Internal Control Systems and Performance of Non-Governmental Health Projects in Nairobi County, Kenya. International Journal of Strategic Management. Vol.10 (8) pp 18 – 31.

ABSTRACT

Globally, funding and implementation of different projects has been a fundamental part of public management and planning. Kenya as a country has not been left behind. The development of the Vision 2030 and other policy documents before it documented the health sector as a vital pillar and its success is integral to the overall economic development. The health sector, being an important part of the government, procedures have over time changed to keep watch so that such projects are well managed to aid success. Project success is highly dependent on how a project performs. The general objective of the study was to establish the influence of Internal Control Systems on performance of NGO Health projects in Nairobi County. This study was hinged on the theory of constraints. Descriptive survey was used with target population being the 358 health NGOs registered with the NGO board in Nairobi County. The study employed stratified and simple random sampling technique to select a sample of 103 respondents from the population. Primary data was obtained using self-administered questionnaires. In this study, drop and pick method was used in-order to give the selected respondents enough time to think through their responses. The researcher dropped those questionnaires to the selected respondents and after collecting the date, it was analyzed using SPSS. For purposes of data entry, the questionnaires were referenced and items there in coded. Data cleaning was done in order to check for errors in entry and thereafter using descriptive statistics such as frequencies, mean scores, percentages and standard deviation the data was estimated for the variables. Conceptual content was used to analyze the qualitative data collected from the open-ended questions. The strength of the relationship between the dependent and independent variables were tested using regression analysis. The data was presented in tables and in text form. The study found that budgetary control systems and financial reporting greatly influence performance of NGO Health projects in Nairobi County. The study recommends that the financial and accounting and reporting procedures need to be enhanced this can be made possible by allowing further training for the staff in the accounts sections and close supervision of the audit department on the activities of accounts and finance through regular audits and checkup.

Keywords: Project success, Project performance, Public management, Internal control systems, Health projects

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