ASSESSMENT OF PUBLIC FINANCIAL MANAGEMENT ON PERFORMANCE OF COUNTIES IN KENYA: CASE OF GARISSA COUNTY
Ahmad Adan Guliye - Master of Public Policy and Administration, Kenyatta University, Kenya
Dr. Patrick Mbataru - Department of Public Policy and Administration, Kenya
ABSTRACT
Public financial management is a major issue of concern for every public and private sector institution. Cases of financial mismanagement in the counties such as failures to comply with public expenditure ceilings, overpayments of members of County Assemblies (MCAs) on sitting allowances, wastage of funds on foreign travels among others threaten the very essence of devolution. The main objective of the study was to assess of 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 finance and procurement department who are directly involved in the financial management according to the County Public Service Board. This study employed census technique where all the 45 employees in the finance and procurement departments were requested to provide information in regard to public financial management. Primary data was collected using a questionnaire covering public financial management and performance. This study produced both quantitative and qualitative data. Once the questionnaires were received they were coded and edited for completeness and consistency. Quantitative data was analyzed by employing descriptive statistics and inferential analysis using statistical package for social science (SPSS). The study found out that Staff training affected public financial management in the county. The study found out that financial controls systems affected public financial management in the county. The study 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 affects the 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 affects the 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.
