Abstract:
Public finance management practices and service delivery is the most effective benchmark on
which to assess the performance of government. Understanding how public financial
management relates to service delivery may go a long way in enhancing prudence and in the
long run remedy the paradox of plenty in Africa. A decentralized system has been seen as the
only possibility of bringing the desired outcomes in Kenya. The study sought to assess the
role of public financial management practices on service delivery in selected counties in
Kenya. The study sought to attain the following specific objectives: assess the influence of
revenue mobilization practices, budgeting practices, auditing practices and regulatory
practices on service delivery in selected counties in Kenya (Nairobi, Kiambu and Kajiado).
The study was based on systems theory, new public management theory and allocative
efficiency theory. Descriptive study design was applied in this study. The population targeted
in this study was all the 248 MCAs in the three counties of Nairobi, Kiambu and Kajiado.
This study was a census of the 248 MCAs since the population was small and accessible.
Questionnaire method was utilized to collect data in this study. To ensure that the
questionnaires were reliable and valid, a pilot study was conducted with 10 respondents from
Machakos County. Drop and pick later method was applied to administer the questionnaire.
The study applied descriptive statistics, correlation and regression analyses to analyze the
data collected. SPSS was used to conduct the analysis. Results were presented in graphs and
tables. The results indicated that budgeting and stakeholder participation practices and
regulatory practices had a positive effect on service delivery in the counties. Results however
revealed that revenue mobilization and spending practices and auditing and forensic
accounting practices had an insignificant effect on service delivery in the three counties. The
study made the following recommendations. First, county governments should prepare plans
and budgets with high level of participation and ownership of the public. Secondly, spending
above the budget estimates should be discouraged. Third, counties should adopt technology
to enhance efficiency in revenue collection. Lastly, the counties should ensure that audit
reports are acted upon. There should be regular public expenditure review meetings at which
expenditures would be discussed widely by the county with donors, civil society
organizations and citizens.
