Effective public engagement is difficult in places with high levels of illiteracy, like Isiolo County, particularly if there is little civic engagement on the problems at hand in the local tongue. According to the disclosure in Note 7 to the financial accounts, the assertion of receipts and payments shows that Kshs. 217,784,683 was spent on specialized materials and supplies under usage of items and services. The sum consists of two payments for office and general supplies as well as other running costs, totaling Kshs. 245,000 and Kshs. 456,750, respectively. Nevertheless, with no the necessary consent, the expense was incorrectly attributed to specialized plant and equipment. The study’s objective was to evaluate the impact of the Isiolo County Government's financial management procedures and service delivery. Establishing the impact of internal control systems, public engagement, e-procurement, and revenue collection mechanisms on service delivery by the Isiolo County government were the study's particular goals. A sheet for collecting secondary data was used to gather information from secondary sources such books, journals, and previous publications. The Fiedler contingency theory and systems theory served as the study's base, with the New Public Management Theory as its pillar. In this study, a descriptive research approach was used. The study's objective was to evaluate the impact of the Isiolo County Government's financial management procedures and service delivery. Establishing the impact of internal control systems, public engagement, e-procurement, and collecting revenue mechanisms on providing services by the Isiolo County government are the study's particular goals. The study concludes that internal control systems in accounting ensure that financial data is recorded accurately, following the applicable principles and standards. Public participation assures greater transparency and gives a voice to members of the public and civil society organizations that may be directly impacted by a County government policy. Procurement management involves sourcing the most cost-efficient resources possible, resulting in significant budgetary savings. Revenue collection concerns the sources of funds, contribution structures, and the means by which they are collected, while fund pooling addresses the need to spread the risk of incurring unexpected health care costs over as broad a population group as possible. The study recommends that the County should conduct comprehensive risk assessments to proactively address potential threats and vulnerabilities. The County should the County should implement a contract management system by making use of technology to save time and be more efficient by implementing a contract management system. A good revenue collection mechanism should induce strong rates of compliance and revenue collection, limit business compliance errors and government administration accounts, minimize burdens and disruption for consumers and avoid adverse trade policy effects.

This study examined the effect of public sector financial reforms on service delivery in Uganda‟s local governments using a case study of Busia District Local Government (BDLG). The study was prompted by poor service delivery in the district. The specific objectives of the study were: to assess the effect of implementing the Integrated Financial Management Systems (IFMS) on service delivery in Busia District Local Government; determine the effect of implementing the Treasury Single Account (TSA) on service delivery in Busia District Local Government; and, to examine the effect of implementing the Integrated Personnel and Payroll System (IPPS) on service delivery in Busia District Local Government. Using a case study design, data were collected from 202 respondents using questionnaires and 14 respondents using interviews. The study found that implementing the IFMS has a significant effect on service delivery in BDLG(r=0.435, p<0.05). The study further found out that implementing the TSA has a significant effect on service delivery in BDLG(r=0.435, p<0.05). It was also established that implementing the IPPS financial reforms has a significant effect on service delivery in BDLG(r=0.462, p<0.05). The study concluded that service delivery improves with greater implementation of public sector financial reforms. The study recommends that the government should strengthen the skills capacity of staff to implement the financial reforms. It is also recommended that the government addresses all the technical ICT challenges to the implementation of the reforms and that the government should make an effort to implement the financial reforms in all central and local government organizations in order to increase system outreach and coverage.

This study sought to establish the effect of financial management practices on budget implementation of county Governments in Kenya. It was conducted in Machakos County. The researcher was guided by four specific objectives that aimed at determining the extent to which regulation, accounting systems, financial management and budget planning affect budget implementation in the county. The study adopted a descriptive research design. It targeted a population of 100 employees based at the county headquarters and charged with budget preparation and implementation. A sample of 30% of the total population, grouped into three categories of top management, middle level employees and low level employees was drawn using simple random sampling. Three different data collection tools were employed to collect both primary and secondary data. A structured questionnaire and interview schedule were used to collect primary data while a data collection guide was used for secondary data. A pilot test w...

Upon commencement of the devolved system of government in Kenya, various legal reforms were introduced with an aim of establishing sound Public Financial Management systems at the county level. This study therefore sought to determine the effects of public financial management practices on the financial performance of Mombasa County Government. The study adopted a descriptive cross-sectional research design. Data was collected using questionnaires from 173 participants drawn from the staff in the department of finance and economic planning in Mombasa County Government using stratified sampling technique. The data collected was analyzed with the help of statistical package for social sciences, Version 21.0. Descriptive and Inferential analyses were explored to come up with conclusions from the findings. The study findings indicated that financial planning had positive influence on the financial performance of Mombasa County Government. This indicated that improvement in public financial management practices at Mombasa County Government would lead to enhanced financial performance. The study recommends that the county officers in charge of planning should ensure that the process of preparing the planning documents at the county is consultative and that stakeholders‟ priorities at planning level are put into consideration. The leadership of the county should also put proper measures for prevention or detection of revenue leakages. The officers in charge of revenue collection should ensure that revenue collection targets are attained and strategies are put in place to improve on revenue collection. In addition, citizens and the civil society organizations should take an active role in providing oversight role by monitoring county government implementation of budgets.

Financial planning is very imperative in public and private sectors performance not only for developed countries but in developing countries. Tanzania like other developing countries where by public sectors performance is not achieved well. The study examined the effectiveness of financial planning on public sectors performance in Tanzania. The performance of organizations was measured by Return on Assets (ROA). The study used the “cross - sectional survey research design”. Data was collected from 128 staffs from five public sectors in Tanzania through questionnaires. Probability sampling was employed to choose staffs. This study opted mixed research approach. This study opted descriptive analysis such as standard deviation, mean and variance. Furthermore, correlation and multiple linear regression model was conducted to demonstrate the association between determinants. SPSS application was employed in analysis of data. The results showed that, there is statistically positive ass...