REFOCUSING POLICY AND ITS IMPACT ON EMPLOYEE PERFORMANCE IN LOCAL GOVERMENT

Abstract

The budget allocation plays an important role in achieving efficient and effective governance in local government. However, imbalances in budget allocation in various sectors can hinder the achievement of desired outcomes and planned development. The budget refocusing policy has been adopted as a measure to reallocate existing budgets to more urgent and important sectors. This study aims to examine the implementation of budget refocusing policy in local governments and their impact on the regular budgeting system. The purpose of this study is to identify the factors that contribute to the success of the implementation of the refocusing policy and its impact on the efficiency and effectiveness of regular budgeting as well as on employee performance. The study also test refocusing policy implications in improving overall budget management and delivery of public services in local government. The study found that employee performance results were ineffective due to budget refocusing in specific sectors and places. It did this by employing descriptive qualitative research methodologies with in-depth case studies to acquire genuine data.