Public Financial Management Practices and Performance of Counties in Kenya: Case of Garissa County Ahmad Adan Guliye
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Date
2018-11
Authors
Ahmad, Adan Guliye
Journal Title
Journal ISSN
Volume Title
Publisher
Kenyatta University
Abstract
Public financial management in devolved system is concerned with the formulation,
management and implementation of public policy and service delivery. Concerns about the
way Kenya county governments' public funds are being managed is rising. The Controller
of Budget, the Auditor General's Office, as well as reports from Select Committees of the
National Assembly indicate that over 50% _of the counties have misappropriated public
funds. Some of the cases include; failure to comply with public expenditure ceilings,
overpayments of members of County Assemblies (MCAs) on sitting allowances, wastage
of funds on foreign travels, employment of staff for every MCA contrary to the law and
other numerous cases, all costing every county more than 30% of its budget. For instance,
the first nine months of existence of the County Governments, the members of the County
Assemblies spent a total sum of Kshs.6. 7 billion in sitting allowances. The main objective
of the study was to assess public financial management on performance of counties in
Kenya: case' of Garissa County. A descriptive design method was used for the study. The
target population of the study was employees of county government of Garissa working in
the financial and procurement departments of the county headquarters. Garissa County has 45
employees in the fmance and procurement department who are directly involved in the fmancial
management according to the county Public Service Board. This study employed census
technique where all the 45 employees in the fmance and procurement departments were
requested to provide information in regards to public fmancial management. Primary data was
collected using a questionnaire covering public financial management and performance.
This study produced both quantitative and qualitative data. Questionnaires were coded and
edited for completeness and consistency. Quantitative data was analyzed by employing
descriptive statistics and inferential analysis techniques using statistical package for social
science (SPSS). The study found out that Staff training affected public financial
management in the county. In addition, financial controls systems affected public financial
management in the county. The study also found out that sixty four percent of the
respondents felt that monitoring and evaluation affects the public financial management in
the county while others were of the opinion that monitoring and evaluation does not affect
public financial management in the county. From the study findings, majority of the
respondents indicated that Top management support affects the public financial management
in the county to a very great extent. The study concludes that majority of the respondents
agreed that Staff training affects the public financial management in the county through the
quality products and meeting of the recommended standards while some of the respondents
were for the opinion that staff training doesn't affect public financial management in the
county. Policy and public financial management should be carefully evaluated and the
results of that evaluation fed back into improved approaches. Public financial management
initiatives appear to be instrumental for improving supply chain performance, by
harmonizing purchases, launching co-ordination initiatives, setting standards and building
skills. As such, the management of the Garissa County should adopt public financial
management initiatives.
Description
A Research Project Submitted to the School of Humanities and Social Sciences in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Public Policy and Administration of Kenyatta University, November, 2018
Keywords
Public Financial Management, Kenya