scholarly journals PROFESSIONAL PROCESS APPLIED IN FINANCIAL AUDITING MANAGEMENT IN COUNTY GOVERNMENTS, KENYA

2020 ◽  
Vol 8 (11) ◽  
pp. 1177-1185
Author(s):  
Stephen Wanyama Mukubuyi ◽  
◽  
Susan Wandukusi ◽  
Risper Konzolo ◽  
Ruth Imbuye ◽  
...  
Keyword(s):  
Direct Consequence ◽  
Target Population ◽  
County Government ◽  
Sampling Techniques ◽  
Validity And Reliability ◽  
County Governments ◽  
Post Test ◽  
Accuracy Theory ◽  
Audit Strategy ◽  
Descriptive Survey

The purpose of the study was to investigate the professional process that is applied in financial auditing in 47 County governments in Kenya. The researcher exploited the following research objectives: establish the standard measure of financial auditing in various county governments departments, establish the qualifications possessed by county government auditors, determine the quality of work done on financial auditing by internal County auditors in county governments and establish the overall audit strategy and development plan. The researcher employed three theories: Scientific theory(Mautz and Sharaf, 1961), that defines the purpose for serious and substantial investigation into the possibility and nature of auditing being the hope that will provide the solution of problems found with some difficulty, Policeman theory(Hayes et al., 1999) that states that the auditors job is to focus on arithmetical accuracy, Theory of Inspired confidence which states that the demand for audit services is the direct consequence of the participation of the outside stakeholders in the company. The target population was 10,000 people whose sample size was 284 gotten from use of Krejicie and Morgan 1979). The research design descriptive survey and descriptive research methodology. The sampling techniques included purposive sampling techniques and judgment sampling techniques that required meeting respondents with the knowledge of the study and meeting respondents accidentally respectively. Research instruments included questionnaire4s interview schedule and documents analysis. Pilot study was conducted to pre-test and post-test research instruments for their validity and reliability.

scholarly journals ASSESSMENT OF CHALLENGES FACING THE IMPLEMENTATION OF THE COUNTY INTEGRATED DEVELOPMENT PLAN: A CASE STUDY OF NAROK COUNTY GOVERNMENT

2017 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Jane Tipitip Psiwa ◽  
Duncan Irungu ◽  
Samuel Muriithi
Keyword(s):  
Target Population ◽  
National Government ◽  
Organization Culture ◽  
Development Plan ◽  
County Government ◽  
Integrated Development ◽  
County Governments ◽  
Performance Targets ◽  
The Government ◽  
Descriptive Survey

Purpose: The purpose of this study was to assess challenges facing the implementation of the County Integrated Development Plan (CIDP) in Narok County Government.Methodology: The study utilized a descriptive survey research design. The target population comprised of 10 County Executive Committee Members, 22 County Chief Officers who report to CECs and 62 directorates of the respective functional sections or units of the government in Narok County. The study utilized a census technique of data collection meaning the target population was studied.Results: The major findings of the study were that NCG employees were involved in the formulation of the CIDP, the CIDP had been implemented to a moderate extent, NCG had met less than 50% of the performance targets as well as less than 50% CIDP development projects or interventions, the CIDP of NCG is comprehensive as per the requirements of the constitution of Kenya 2010, NCG indeed experienced financial-related challenges, human resource-related challenges and leadership-related challenges in the process of implementing the CIDP. The findings also revealed that national government policies and legislation and organization culture influenced the implementation of the CIDP.Unique contribution to theory, practice and policy: the study recommends that the national government of Kenya should disburse funds to the county governments regularly and on time, NCG should review their style of leadership to a transformational and consultative style, and that the national government should review the national legislations and policies that govern the operations of county governments.

A New Dynamic Intelligent Model to Determine Reliability and Trust of Online Banking by Using Fuzzy C-Mean

2016 ◽  
Vol 4 (3) ◽  
pp. 605
Author(s):  
Ali Mohammad Rezaiee ◽  
Abbas Karimi
Keyword(s):  
Data Mining ◽  
User Behavior ◽  
Target Population ◽  
Internet Banking ◽  
Validity And Reliability ◽  
Use Of Data ◽  
Internet Users ◽  
Exploratory Data ◽  
Exploratory Data Mining ◽  
Descriptive Survey

<p>The main purpose of the present study presents a new model of smart dynamically determine the validity and reliability survey of Internet users bank is using Fuzzy C-Mean model. In other words, the aim of this study is to provide a smart system to determine the behavior of Internet users bank is confidence, so that we can fit the points by the customer, providing banking services to defined limits. In terms of method, a descriptive and exploratory data mining is in use. The method of research was descriptive survey and the use of data mining, exploration. The aim of this study is applied. The survey of methods for qualitative and quantitative data. Since the data of the Agricultural Bank documents (bills of transfer, transfer funds transfers, the number of IT users, foundations, etc.) were collected and interviews with experts in the field of electronic banking Agricultural Bank, Agricultural Bank branch target population for were randomly selected. The results showed that the diagnostic accuracy provided structure to determine the acceptable level of confidence in Internet banking is user behavior.</p>

scholarly journals Relationship between Economic Factors and Gender Disparity in Enrolment of Students in Public Mixed Day Secondary Schools in Kericho County, Kenya.

2020 ◽  
Vol 2 (1) ◽  
pp. 286-303
Author(s):  
Johannes Koech; Dr. Betty J. Tikoko; Prof. Frederick B. J.A. Ngala
Keyword(s):  
Secondary Schools ◽  
Sample Size ◽  
Target Population ◽  
Gender Disparity ◽  
Child Labour ◽  
Sampling Techniques ◽  
Economic Factors ◽  
The Government ◽  
And Gender ◽  
Descriptive Survey

This study attempted to examine the relationship between economic factors and gender disparity in enrolment of students in mixed public day secondary schools in Kericho County, Kenya. Social Demand Theory guided the study. The study adopted a descriptive survey research design. The study targeted 124 public mixed day secondary schools. The target population consisted of 124 principals and 9,418 students. Sampling techniques applied included purposive and systematic random sampling techniques. A sample size of the principals was determined by applying Kerlinger (1986) 30% rule, whereas for the students Cochran formula was used. The sample size consisted of 38 principals and 384 students.  Data for the study was collected by the use of questionnaires. The study revealed that there exists a statistically significant relationship between Economic Factors and Gender Disparity (r=0.768; p<0.05). From the findings, in connection with economic factors, it was established that child labour had the highest mean of 3.21 and therefore was the major factor related to gender disparity in enrollment. This was followed by parents' reluctance to pay fees due to the false notion of free education with a mean of 3.10. The study concluded that the government, through quality assurance and standards officers alongside local administration, should ensure that policies on child labour are well implemented. That child labour is not practised so that all school age going children irrespective of their gender attend school uninterrupted.

scholarly journals Promoting Performance of the Building Construction Industry through Risk Identification: A Case of Exchequer Funded Building Construction Projects in Machakos County, Kenya

2020 ◽  
Vol 5 (6) ◽  
Author(s):  
John Malu Nzioki ◽  
Mary Nyawira Mwenda
Keyword(s):  
Construction Projects ◽  
Management Practices ◽  
Target Population ◽  
Risk Identification ◽  
Building Construction ◽  
Primary Data ◽  
P Value ◽  
County Governments ◽  
Level Of Significance ◽  
Descriptive Survey

Project failure is an increasingly worrying challenge in Kenya. In implementation of exchequer funded building construction projects, the challenge is real. The study examined the influence of risk management practices on the performance of exchequer funded building construction projects in Machakos County. Little research has been conducted on risk identification and its influence on performance of exchequer funded building construction in Machakos County, this study intended to on build onto the already existing body of knowledge. The study was informed by Agency theory and it employed a descriptive survey research design. The target population was 585 National Construction Authority registered contractors and sample size was 232 respondents. In this case the sample selected is deemed to be representative enough of the whole population and therefore valid and genuine generalizations can be made. Methodology involved in collection and analysis of primary data. Descriptive and inferential statistics were used to analyze data. Quantitative data was tabulated and analyzed using frequencies, percentages, means and standard deviation. Test statistics computed to establish degree of relationship between the variables was Fisher test. The findings depict that risk identification leads to the performance of exchequer funded building construction Projects by factor of 0.237 with P values of 0.008. At 5% level of significance and 95% level of confidence, this is statistically significant as the P-Value is lower than 0.05. The results for testing the hypothesis were (P=0.008<0.05)as the P-Value is lower than 0.05. The study therefore rejects the null hypothesis. The study concludes that there is significant positive relationship between that risk identification leads to the performance of exchequer funded building construction Projects. Further research can be done to assess the risk identification in other county governments and national government projects in Kenya and other countries in order to establish whether the explored factors can be generalized to influence the performance of exchequer funded building construction Projects. The findings of this paper will be used to serve as a longer-term safeguard against risks in construction of buildings in Kenya.

scholarly journals An Assessment of the Effect of Mass Media Platforms and County Assembly Initiatives on Public Participation in Kitui County

2021 ◽  
Vol 5 (2) ◽  
pp. 50-55
Author(s):  
Kasina Musunza ◽  
Wilson Muna
Keyword(s):  
Mass Media ◽  
Public Participation ◽  
Public Engagement ◽  
Good Governance ◽  
Target Population ◽  
County Government ◽  
Exploratory Research ◽  
County Governments ◽  
The Public ◽  
Distribution Of Resources

Devolution entails the decentralization of power and distribution of resources from the national government to the county governments. To ensure that national and county governments are providing good governance, public participation is vital. Studies done indicate that there is no information pertaining to devolutuon, county governments,  and public participation in the Kenyan county governments. In this study, Kitui county has been used to assess the county assembly initiative and the mass media initiative and their effectiveness in encouraging public participation. The exploratory research design was used to collect data from the target population of Kitui Central Sub County. Data was collected from 100 respondents using structured questionnaires. From the results received, it is evident that Kitui County Government has taken steps to enhance public participation by implementing Mass Media initiatives and County Assembly initiatives. Although, most of the respondents saw the need for the county government to put in more effort to ensure that the public is involved in governance, establishing efficient and effective public engagement initiatives will help strengthen public participation in devolved structures.

scholarly journals Effects of Strategic Determinants on Implementation of County Annual Development Plans among County Governments in Kenya. A Case of Selected Kenyan Counties

2021 ◽  
pp. 69-84
Author(s):  
Ali Hassan Abdi ◽  
Mary Mbithi ◽  
Moses Kithinji
Keyword(s):  
Reliability And Validity ◽  
Organizational Structures ◽  
Target Population ◽  
Empirical Literature ◽  
Strategic Leadership ◽  
County Government ◽  
Organizational Resources ◽  
County Governments ◽  
Development Plans ◽  
Executive Officers

Kenya devolved governance, which is in massive transition, has devoted substantial efforts in developing strategic county annual development plans. However, the county governments are paying less attention on implementation of these viable plans. Despite a considerable research on implementation of strategic plans, the Kenya county government lack substantial empirical literature to guide in establishing strategic determinants informing implementation their plans among Kenya counties. So immediate analysis was appropriate for assessing these strategic determinants, hence this study. This study used descriptive survey research design with it is target population being the 531 officers actively involved in implementation of county annual development plans and particularly; county executive officers, administrators, and members of county assemblies from Kajiado Kiambu, Machakos and Nairobi counties. A sample size of 228 respondents was determined using Yamane formula; who were selected using stratified proportionate random sampling. The data was collected using questionnaire pre-tested for reliability and validity. Quantitative technique was exploited to yield descriptive statistics while ordinal logistics regressions was employed in assessing the relationships between strategic determinants and plans’ implementation. The study concludes that at 0.05 level of significance, there is a statistically significant effect of each of; strategic leadership characteristics, organizational resources, organizational culture and organizational structure on implementation of county annual development plans among County Governments in Kenya. The study recommends for the counties to review strategic leadership policies manage their organizational resources effectively, rethink their organizational cultures, and energise their organizational structures.

scholarly journals Budgeting practices and absorption rate of devolved funds by County Government of Nyeri

2021 ◽  
Vol 11 (3) ◽  
pp. 146-151
Author(s):  
Rhoda Kawira Ngai ◽  
Antony Kimathi ◽  
Moses Kithinji
Keyword(s):  
Social Sciences ◽  
Absorption Rate ◽  
Survey Design ◽  
Target Population ◽  
Economic Planning ◽  
County Government ◽  
Chi Square ◽  
Senior Officers ◽  
Descriptive Survey ◽  
Self Administered Questionnaire

Absorption rate is a vital tool in determining the efficiency and general performance of the counties as regards utilization of the intended funds. A majority of counties absorbed less than 50 percent of their budgets in the first nine months of the 2018-2019 financial year. Nyeri County had a development absorption rate of only 21.1%. This study therefore sought to establish the influence of budgeting practices on absorption rate of devolved funds by county government of Nyeri. This study used descriptive survey design. The target population for this study comprised 34 senior officers in the department of finance and economic planning in Nyeri County. A census of all 34 senior officers in the department of finance and economic planning was conducted. A self-administered questionnaire was used to collect data. Descriptive statistics such as frequencies, percentages, mean and standard deviation was used to describe the results in the study. Chi-square tests were used to find the relationships with the help of statistical package for social sciences. The findings show that the county government of Nyeri had good budgeting practices. There was a significant relationship (χ2= 44.316, df=21, p=0.02) between budgeting practices and absorption rate of devolved funds by county government of Nyeri. The study concludes that budgeting practices influence absorption rate of devolved funds by county government of Nyeri. The study therefore recommends that the county government ought to pass budgets in conformity with the cash disbursement schedules.

scholarly journals INVENTORY CONTROLS AND FINANCIAL PERFORMANCE OF GARISSA COUNTY GOVERNMENT, KENYA

2017 ◽  
Vol 2 (6) ◽  
pp. 34
Author(s):  
Mohamed Hussein Nur ◽  
Dr Jeremiah Koori
Keyword(s):  
Financial Performance ◽  
Inventory Management ◽  
Management Training ◽  
Target Population ◽  
Primary Data ◽  
County Government ◽  
Financial Sustainability ◽  
Unique Contribution ◽  
County Governments ◽  
Treasury Department

Purpose: The purpose of the study was to examine inventory controls and financial performance of Garissa county government, Kenya. Methodology: The study adopted a descriptive research design. The target population of the study was all the 250 employees in the Garissa county treasury department. The sample size was 70 employees in the Garissa county treasury department who was selected using stratified random sampling. Primary data was collected through the administration of the questionnaires. Results: The study found that that inventory recording have a positive and a significant effect on financial sustainability. The study also found that stock taking has a positive and a significant effect on financial sustainability. Also the study found that E-procurement had a positive and a significant effect on financial sustainability. Lastly, the study found that inventory management training has a positive and a significant effect on financial sustainability. Unique contribution to theory, practice and policy: The study recommends that the county governments adopting e-procurement ought to scale down on traditional procurement activities if the benefits of e-procurement are to be realized. Additionally, it is recommended that county governments should focus more on streamlining e-tendering, e-requisitioning and e-sourcing because a strong and significant relationship exists between those e-procurement processes and procurement performance in supermarkets.

scholarly journals Relationship Between Budgetary Monitoring and Financial Performance of County Government of Kericho, Kenya

2021 ◽  
Vol 4 (1) ◽  
pp. 76-84
Author(s):  
Margret Chepkorir ◽  
Penina Langat ◽  
Willy Rugut
Keyword(s):  
Financial Performance ◽  
Planning Process ◽  
Implementation Process ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
County Government ◽  
Inferential Statistics ◽  
County Governments ◽  
Business Entities

Budgeting has become a fundamental issue for many organizations and business entities across the globe. Despite the availability of a legal framework on budgetary processes in the public sector, County Governments are still facing challenges such as delays in payment to suppliers, budget deficit, stalled projects, and poor development records. It is on this basis that this study sought to investigate the relationship between monitoring and financial performance of the County Government of Kericho. The study was guided by expenditure theory. The study adopted a correlation survey research design. The target population for the study was 3,848 employees from 12 departments of the County Government of Kericho. A stratified sampling technique method and simple random sampling technique were used to ascertain the sample size for the study. Data were analyzed using descriptive and inferential statistics. Descriptive statistics were presented by frequency tables, charts, and graphs, while inferential statistics were presented by correlation and regression models. The findings established that there was a significant statistical relationship between budgetary monitoring and financial performance (β = 0.901, p < 0.05). The study concludes that the budgetary monitoring had significant impact on financial performance of County Government of Kericho. The study recommends that for an efficient budgetary process, the county government should set realistic revenue targets to ensure that expected expenditure matches expected incomes and also acquire and train staff involved in budget planning for an efficient planning process. Participation from other stakeholders was also recommended to enhance the implementation process. The study recommends that further research on determinants of budget implementation in county governments should be carried out.

scholarly journals Influence of Governance Practices on Performance of County Governments in Kenya

2021 ◽  
Vol 5 (3) ◽  
pp. 137-151
Author(s):  
Erick Ndemange Muthoka ◽  
◽  
Fanice Waswa ◽  
Keyword(s):  
Public Sector ◽  
Stakeholder Participation ◽  
Internal Audit ◽  
Poor Performance ◽  
Target Population ◽  
Internal Controls ◽  
County Government ◽  
County Governments ◽  
Governance Practices ◽  
Audit Standards

The Kenyan government acknowledges that there has been poor performance in the public sector over the years, especially in the management of public resources, which has hindered the realization of sustainable economic growth. Governance presents the single biggest opportunity for operational efficiency in any organization; therefore, its adoption is paramount in public sector management. The study examined the influence of governance practices on the performance of county governments in Kenya. Specifically, the study sought to establish how internal controls, stakeholder participation, internal audit standards, and transparency influence the performance of county governments in Kenya. The study employed a descriptive research design. The target population was Heads of Departments in all Ministries, Chief Officers of all Ministries, and Members of the County Assembly. A structured questionnaire was used to collect data. Data gathered from the questionnaires administered was analyzed with the help of SPSS and Microsoft Excel. The study used multiple linear regression and correlation analysis to show the relationship between the variables. The study findings indicated that internal controls, stakeholder participation, internal audit standards and transparency have a positive and significant relationship with on performance of county governments' in Kenya. The entire null hypotheses was rejected. The study recommends that the County Government should encourage stakeholders to participate by incorporating their views in governance processes. A feedback mechanism should also be delivered where stakeholders are informed of the process of their participation and the key decisions that result from the participation. Further, the study recommends that there is need for the county government to come up with its calendar of events on its activities. Keywords: Internal Controls, Stakeholder Participation, Internal Audit Standards, Transparency, Performance & County Government.

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