|Publisher||Institute of Certified Public Accountants of Kenya (ICPAK)|
|Year of Publication||2014|
|Description||The Institute of Certified Public Accountants of Kenya undertook the baseline study on the county public financial management systems in support of the implementation of devolution in Kenya. The survey focused more on public finance management systems adopted by the County Governments. It proposes policy recommendations and proactive measures for possible adoption for effective implementation of devolution and improved service delivery.
The survey further sought to comparatively analyze the performance of county human resources; examine the roles and interrelationships between County and National Government institutions and; evaluate the participation of the citizens and private sector in county governance.
The study sampled seventeen (17) counties categorized under urban and rural counties; four (4) constitutional offices whose mandates touch on devolution; and a representative sample of the citizens across the selected counties.
A triangulated approach was adopted in the methodology to gather and collate data. Survey questionnaires, key informant interviews, Focused Group Discussion, and general observations were used in gathering primary data. A desktop review was also carried out considering reports from various Government departments and entities, scholars, Independent Commissions and offices to gather the secondary data. Data analysis was done using MS Excel and SPSS.