Relationship Between Internal Controls and Performance of County Government in Kenya

Abstract

The target of the research aimed at establishing the impact of internal control practices on performance in County governments in Kenya .The study was a descriptive study and utilized primary data. The target population included the county administrators in the forty seven (47) counties in Kenya. Primary data was obtained through administering of questionnaires. The research targeted 47 respondents when data was being collected. 42 out of 47 selected respondents completed and gave back the questionnaire bringing about an 89% response rate. Respondent population is a young population that has critical undertaking of internal control procedure. The study respondents had the necessary academic qualification for them to be able to understand the topic of internal control practices. The findings indicate that the respondents were not nor sure whether the adoption of internal control practices has led to The County's asset base greatly increasing overtime. her respondents were neither sure if the County's system of accounting sufficiently recognizes the receipt and expenditure of grand contracts, they were neither sure if adoption of internal control practices has led to the adequacy of The levies collected by county to cover the cost of running the courses. They were neither sure if adoption of internal control practices has led to All levies being dully collected or paid .They were neither sure if as a result of such implementation the County has adequate funds to fulfill its responsibilities efficiently as and when they fall due. This is therefore an indication that internal control practices in the county governments has not let to improved performance at the county level. According to the results of the research, it was a conclusion that the County Governments in Kenya have adopted internal control practices but the adoption of such practices has not fully led to improvement of performance in county government