Over the past several years, issues of “participation” in budgetary process have become increasingly important at most public institutions. Learning institutions have not been left out either because it is generally becoming acceptable that participatory budget making is essential to the achievement of efficiency and prudence in managing public funds. The study sought to investigate the effectiveness of participatory approach in budget preparation in public tertiary institutes in Nyeri County. The research adopted a mixed methodology with a longitudinal research design. The sample size consisted of 2 principals, 2 bursars/ accounts clerk, 139 tutors and 10 B.O.M members. Random sampling Download
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