Abstract:
Studies conducted in Kenya reveal that weaknesses in financial control practices in community support funds have led to
poor management of funds by officials, due to this, organizations risk losing funding from donors. Therefore, the overall
objective of this study was to determine the effect of budgeting on financial control practices of the Maasai Mara Community
Support Fund. The study adopted a census survey design. The study targeted a population of 136 members. The study used a
census because the population was manageable. Data was collected using questionnaires. The validity and reliability were
tested to ensure that the questionnaires provide the data that was required for the study. The data was analyzed using
descriptive statistics for frequency and percentages, Pearson correlation analysis, t- test and regression analysis. The study
established that budgeting was key in the financial control of community supported fund (r = 0.965; p- value = 0.000). The
findings of the study will assist in formulation of appropriate policies on financial control for not only community support
funds but to all organizations seeking effective financial control. This study is expected to provide information on the factors
affecting financial control practices of the Maasai Mara community support fund.