Public Participation and Public Finance Management Performance in Embu County Government, Kenya

The resource absorption rates at the county depicts a situation where all counties did not meet their local revenue target in the fiscal year 2015/16. On average, all the 47 counties achieved 69.3% of their targeted local revenue collection; 19 out of 47 counties (40%), achieved more than 70% of their revenue target in Financial Year2015/16. This is evidenced by governors being summoned at Senate and others who have been impeached due to violation of the Public Finance Management Act 2013, and violation of the County Governments Act 2012. The general objective of the study was to determine the effect of public participation on public finance management in Embu County Government, Kenya. The specific objectives were to examine the influence of communication and access to information, capacity of the public to participate and active involvement on public finance management in Embu County Government, Kenya. The study was guided by five theories including Democratic Theory, Stakeholder Theory, stewardship theory, ladder of participation and Agency Theory. The study adopted an explorative research design.  The unit of observation was Embu County government, and the unit of analysis was a total 12 participants consisting of 1 chief, 1 assistant chief, 5 county officials and 5 village elders from each sub county who are involved in the public participation forum in Embu County. Data was collected using questionnaires and analyzed using descriptive and inferential statistics. The data was then presented in tables and figures. The study found out that the extent at which the identified projects implemented in Embu County was at very large extent, the extent at which the Embu County collect and account for the budgeted internal revenues e.g. parking fees, rates, license fees followed with large extent, the  extent at which the public participation influence public financial management performance in Embu County was moderate, the extent at which the county officials and employees were engaged without following the laid down procedures was least extent. The study also found out that the respondents indicated that the Embu County government use the print media to invite the public-to-public participation forums, Embu County government use the social media (WhatsApp, Facebook and Tweeter) to invite the public-to-public participation forums, the Embu County government use the print media (newspapers and displays at public places) to invite the public-to-public participation forums, the Embu County government use telephone calls (mobile and landline) to invite the public-to-public participation forums. The study further found out that the public participation leader gives everyone a chance to participate during public participation forums, respondents indicated that they consider their profession/education sufficient for effective public participation, the questions asked and responded to during the public forums were satisfactory.