Variables

No of items

Cronbach’s Alpha coefficient

Budgeting process

77

.774

Accounting and Reporting

77

.775

Internal control system

77

.775

External auditing

77

.759

Controlling officers

77

.751

Minister of Agriculture

77

.774

PFM Act

77

.761

Use ICT

77

.731

Effective PFM

77

.763