Impact of Annual Work Plan and Budget on Realization of Strategic Plan Targets Performance of Forest Sector, Kenya

Abstract

The forest sector plays a critical role in the national economy, contributing 3.6% to the GDP worth Kshs 7 billion as most of the country's economic sectors rely on its resources based for sustenance.  Efficiency and effectiveness of its resource management is key to her performance. Annual work plan and budget therefore presents focus role and a clearly determined direction that estimates organization finances and plans its operations accordingly. The study assessed its impact on realization of strategic plan targets performance. Monitoring and evaluation survey was employed to assess the impact of annual work plan on the activities being implemented. The findings showed that the observed calculated Chi-square (χ2) test statistics was greater than the critical value (5.99) determined by the level of significance (0.05) and the degree of freedom (2). Test result was found to be significant depicting gaps that existed on the application of the current framework of the system structures. Upgrading of the CPB system was recommended to realize effective implementation of the SP targets for accountability and transparency for enhanced fiscal outcomes of performance and to develop and operationalize an e- monitoring and evaluation reporting mechanism for results for fiscal financial year planned and budgeted activities.