Abstract: The study seeks to assess the internal financial controls on performance of County Governments in Kenya a case of West Pokot County. The drive behind the study is to establish internal control practices that help County Governments in Kenya to perform efficiently and effectively for the benefit of the general interest. The objectives of the study will be to establish; the relationship between internal audit, reporting, system of accounting and budgeting on the performance of County Governments in Kenya. Descriptive research design will be used to determine the influence of internal controls on the performance of County Governments in Kenya. The descriptive study method will be appropriate because it explores and describes the relationship between variables in their natural setting without manipulating them. Data will be collected, analyzed and measured quantitatively. The target population for this study will be the 47 County Governments in Kenya but West Pokot County Accounting Officers will be used as a sample. All County Governments employees working in the finance department in West Pokot County will be the respondents in the study. Questionnaires will be administered to respondents by the researcher during working hours. Drop and pick later method will be applied where respondents have no time to respond immediately. Secondary data will be gathered from library materials, County Government reports, media publications and various Internet search engines covering the business process management of County Government in Kenya. Descriptive statistics will be used to analyze data where mean, standard deviation and standard error used to summarize and relate variables which will be attained from the study. The study will adopt regression analysis. Regression analysis will be used to come up with the model expressing the hypothesized relationship between the independent variables. The study will come up with conclusions and recommendations to improve performance and effective delivery of services to the citizens.
Keywords: Financial Controls, Accounting and Budgeting, County Governments in Kenya.
Title: An Assessment of Factors for Financial Control on Performance of West Pokot County Government
Author: Solomon Mssto Chemeltorit, Prof. Namusonge, Mr. Robert Wamalwa Wandera
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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