USE OF IFMIS IN BUDGETARY CONTROLS AND FINANCIAL ACCOUNTABILITY IN COUNTY GOVERNMENTS IN WESTERN KENYA

<p>The purpose of this study was to determine the influence use IFMIS in budgetary controls on financial accountability county Governments Western Kenya. The adopted a correlational research design. Primary data collected using questionnaires. target population 1110 staff comprising Cabinet executive officers, directors, finance staff, revenue and planning procurement staff. Simple random sampling used select 294 respondents. Reliability tested through Cronbach Alpha, validity expert analysis principal component factor analysis. SPSS analyze descriptive inferential statistics. Descriptive statistics consisted frequencies. Inferential Binary logistic regression Cox & Snell R Square established as 0.699. Wald statistic significant with p values 0.19. Correlation showed r = 0.814. binary coefficient β 2.049, p-value .019 Exp (β)= 7.76 for controls. It recommended that implementation should be strengthened regularly reviewed identify loopholes still exist reduce effectiveness. This would improve fiscal discipline by very high percentage shown odds ratio which is greater than one. government enforce will lead minimal budget variance deficits. Better ways can make adhered budgeting therefore enforced evidenced odd controls.</p><p><strong>JEL:</strong> G21; G29; G38</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0919/a.php" alt="Hit counter" /></p>