Factors Affecting Budget Utilization Kericho County Government in Kenya (original) (raw)

2015

Abstract

The annual amount of funds not utilized by Kenyan Government Counties returned to treasury has been a cause of concern to all stakeholders in the public management field. This study sought to investigate factors that affect budget utilization in County Governments by selecting on the case for Kericho County in Kenya. The respondents consisted of 33 accounts, finance and County Executives in the County. A descriptive research design was adopted where questionnaire were employed to collect primary data. The findings indicated that there existed a positive and statistically significant relationship between tax compliance and budget utilization (r=0.358; p<0.05), a weak negative correlation was observed between VAT policy and budget utilization (r=-0.492; p<0.01). Government policy and inflation were also found to affect budget utilization negatively at (r=-0.560; p<0.05) and (r=-0.552; p<0.01) respectively. These findings led to a conclusion that the complexity of the tax s...

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