Browsing by Author "Birisi, Lilian Kerubo"

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    Internal Control Practices and Own Source Revenue Growth Rate of Kisii County Government, Kenya
    (Kenyatta University, 2025-11) Birisi, Lilian Kerubo
    The study addressed a significant financial issue in Kisii County's revenue generation, highlighting a persistent shortfall in Own Source Revenue collection compared to targets. Despite an increase in Own Source Revenue contribution to the annual targets from 13% in the initial years of devolution to 27% in the Financial Year 2022/23, Kisii County consistently underperformed, with collection rates ranging from 27% to 62% of approved budgets in various fiscal years. The study focused on understanding how internal controls affect the growth of local government funding through internal sources in Kisii County of Kenya. The investigation examined how control environment combined with risk assessment along with information and communication systems and control activities under monitoring activities influence Own Source Revenue growth within Kisii County Government in Kenya. The study was anchored on three theoretical frameworks: Agency Theory, Stewardship Theory, and Institutional Theory. The research employed a descriptive approach design. The target population included employees from the Finance and Economic Development department, county assembly members, chief officers, and a director, with a total of 76 individuals, of whom 66 were sampled using stratified random sampling. Primary data was collected via semi-structured questionnaires, and secondary data from county financial reports for 2019-2023. A pilot study consisting of 6 respondents working in Kisii County government offices participated. The study ensured validity and reliability through expert reviews and Cronbach's Alpha for internal consistency. Data analysis used the Statistical Package for Social Sciences, where descriptive statistics such as mean, standard deviation, and frequencies were generated. In addition, multiple regression models tested hypotheses, and diagnostic tests checked assumptions, including linearity, normality, multicollinearity, autocorrelation, and homoscedasticity. The findings indicated that control environment, risk assessment, information and communication, control activities and monitoring activities significantly and positively affects own source revenue growth. The study recommends that county governments should prioritize developing policies that enforce ethical standards, accountability, clear organizational structures incorporating technology and data analytics, timely and accurate information sharing and supported by digital platforms to enhance internal control systems. Further study should focus financial sustainability in the county government and how it is affected by internal control practices.