Budget Planning and Performance Measurement. A Case of Kenya National Assembly

Purpose of Study: This study examines the effect of budget planning on performance measurement at the Kenya National Assembly. Specifically, it investigates how budgetary participation influences performance measurement outcomes within the legislative budget process, addressing a critical empirical gap in public sector performance management literature in Kenya. Methodology: Grounded in Stakeholder Theory and Budget Theory, the study adopted a pragmatist philosophy and descriptive research design. Data were collected from 103 members of parliamentary budget committees using stratified and simple random sampling. Semi-structured questionnaires and interview schedules were employed, achieving a 72.1% response rate (n=101). Findings: Budget planning demonstrated a statistically significant strong positive correlation with performance measurement (r=0.663, p<0.01). Regression analysis confirmed budget planning as a significant predictor (β=0.275, t=4.579, p<0.001). Descriptive results showed strong agreement that budget planning leads to effective budget management (mean=4.28), prudent public budgeting procedures exist (mean=4.26), specific goal-oriented strategies are employed (mean=4.22), and short-term objective identification is key (mean=4.21). Coordinated activities (mean=4.14), flexibility (mean=4.06), and member commitment (mean=4.03) further support the planning-performance nexus. However, consideration of multiple planning models recorded the lowest mean (4.00). Conclusion: Budget planning positively and meaningfully affects performance measurement at Kenya's National Assembly. Structured, goal-oriented planning incorporating short- and long-term objectives provides directional clarity for effective performance measurement. However, over-reliance on single planning frameworks like MTEF constrains innovation. Pluralistic approaches and sustained member commitment are essential for optimizing legislative budget performance.