The Challenges Encountered By County Goverments In Kenya During Budget Preparation

Abstract

The research was centered on the challenges encountered by county governments in budget preparation in Kenya, using Kilifi county as a case study. In carrying out the research, objectives were formulated to find out if budget preparation procedures and proper planning were being adhered to at the counties and the extent to which politicians influenced the budget preparation process. Descriptive analysis was used to analyze the data collected, and from the conclusion, it was found that budget preparation procedures are in place at the counties and being adhered to, however, political influence and public participation affected the budget preparation process, and to avert this, the researcher recommended that public participation be enhanced at the county level by introduction of systems. Publicity should also be enhanced and efforts made to incorporate the views of the public in the budget, as well as enhancing capacity building within the county treasury staff, as the central government makes efforts to deploy staff, to assist the counties in budget preparation.