INFLUENCE OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEMS ON EFFECTIVE FINANCIAL SERVICE DELIVERY IN THE COUNTY GOVERNMENT OF KAKAMEGA, KENYA
Abstract
This study investigated the influence of e-budegeting, e-procurement, e-sytem audit and e-system security on effective financial service delivery in Kakamega County government. The study used descriptive research design and targeted 112 respondents comprising of ICT officers, procurement officers, auditors, finance officers in Kakamega County government; from where a sample size of 87 respondents was drawn. Structured questionnaires were used to collect primary data and piloting of the research instrument was done in Vihiga County Government so as to ensure content validity and a Cronbach’s alpha which tests internal consistency was used to check reliability. SPSS version 24 was used to compute statistical data; whereby collected data was cleaned, coded and transformed to allow regression analysis. Analyzed data was presented in tables. A total of 88 questionnaires were dispatched in the field for data collection, from which 81 were returned when dully filled showing a response rate of 94.3% which was good for generalizability of research findings to a wider population. Both descriptive and inferential statistics showed that all conceptualized study variables (e-budgeting, e-system procurement, e-system audit, e-system security) significantly influence effective financial service delivery in the county government of Kakamega. The study concluded that use of e-budgeting is an effective way of checking deviations from county budgetary allocations which eventually enhances effective financial service delivery in the County Governments; transparent and effective e-system audits using IFMIS platform significantly assists in tracing suspicious fraudulent financial transactions in county government expenditures thus significantly improves effective financial service delivery in the county governments. The study recommended that county governments should enforce use of e-procurement system to reduce costs and financial misappropriations associated with manual procurement process, thus eventually improve financial service delivery in the county governments; and county governments should embrace use of e-system audits with forensic financial audit experts so as to tame fraudulent financial misappropriations and improve financial service delivery in the county governments.
Key Words: E-Budegeting, E-Procurement, E-Sytem Audit And E-System Security, Service Delivery
CITATION: Njeru, C. W., & Malenya, A. (2019). Influence of integrated financial management information systems on effective financial service delivery in the county government of Kakamega, Kenya. The Strategic Journal of Business & Change Management, 6 (4), 394 – 410.
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DOI: http://dx.doi.org/10.61426/sjbcm.v6i4.1397
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