The Role of Financial Planning and Budgeting Reforms on the Performance of Kisii County Government

Abstract

Based on the analysis of previously published works, it was determined that there had been a dearth of research into the topic at hand; hence, this study set out to contribute to the existing body of knowledge by filling this void. Controller of Budget and Auditor General Offices state that County Governments continue to face governance, integrity, accountability, and transparency difficulties in the administration of public resources despite better legal and institutional frameworks on public financial management. The research targeted 100 staff at the County Treasury, comprising the Assistant Directors, Finance Officers, Internal Auditors, Accountants and Procurement Officers. Primary data was collected using structured questionnaires, while secondary data was collected through document analysis from the financial reports compiled by the offices of the Controller of Budget (COB), Auditor General (OAG) and County Treasury. Participants were selected using a census-style technique. The questionnaires and research questions were pilot tested to guarantee their accuracy. Frequencies and percentages were utilised for descriptive statistics, whereas Pearson Correlation Coefficients were used for inferential purposes. Figures and tables were used to display the data. The data were analysed using the Statistical Package for the Social Sciences (SPSS) and Microsoft Excel. The study revealed that financial planning and budgeting reforms (r=0.705), revenue mobilisation reforms (r=0.655), internal control reforms (r=0.722), and public procurement reforms (r=0.535) positively influenced the performance of the Kisii County Government. The research finds that Public Procurement reforms’ performance is impacted by how well they are implemented. The study therefore recommends that Kisii County Government should embrace the implementation of the reforms in order to address the accountability, governance, integrity, and transparency challenges experienced in the management of public resources