ABSTRACT This study has attempted to identify factors affecting budgeting and budget performance at Siha District Council. The study was a descriptive whereby purposive and random sampling techniques were used. The study employed a census type where by 55 respondents responded by returning the questionnaires dully filled and 10 respondent were interviewed. The findings indicate that there are four factors affecting budgeting and budget performance of Siha District Council. These are non – release / untimely release of appropriated funds, inadequacy quarterly release of funds, public procurement process and delays in the budget implementation. In view of these findings, the study recommends that funds should be released early from the treasury. The quarterly release of funds should be done in the first month of each quarter. Second, Siha District Council should find ways to increase its own sources instead of depending much on Central government. Third, to enhance Procurement Management Unit by training procurement team, facilitate timely preparation of procurement documents and having a good work procurement plan in place. Fourth, early preparation of the budget where by July, budget should be ready for implementation and the funds should be in the respective accounts. Taking the recommendations into consideration will enable the budgeting process to be effective and improve the budget performance at Siha District Council