Authors : Zipporah Wanjiru Kimani; Isabella Sile

Volume/Issue : Volume 10 - 2025, Issue 10 - October

Google Scholar : https://tinyurl.com/33j9n4t7

Scribd : https://tinyurl.com/56ckpjaf

DOI : https://doi.org/10.38124/ijisrt/25oct805

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Abstract : This study investigated internal financial control policy, and financial budget implementation on financial accountability within Kenyan county governments, with a specific focus on Murang'a County. The research was anchored on Agency Theory and Systems Theory, which provided the framework for analyzing the principal-agent dynamics and the interconnectedness of control components within the county's financial systems. The study employed a cross-sectional research design and collected primary data from 80 respondents within the Department of Finance and Economic Planning of Murang'a County, selected using a stratified sampling technique. Data was gathered via structured questionnaires and analyzed using both descriptive and inferential statistics, including correlation and multiple linear regression, with the aid of the Statistical Package for the Social Sciences (SPSS). The key findings revealed significant positive relationships between financial accountability and each of the following variables: internal financial control policies, and financial budget implementation, Regression analysis indicated that these four variables collectively accounted for 66.3% of the variation in financial accountability, The study concludes that robust internal control systems are fundamental to enhancing financial accountability in devolved governments. Consequently, it is recommended that county governments should prioritize strengthening budget execution processes, intensifying fraud awareness campaigns, and reinforcing internal control policies and risk assessment mechanisms to ensure greater fiscal transparency and stewardship of public funds.

Keywords : Internal Control Systems, Financial Accountability, Financial Budget Implementation, Financial Budget Implementations.

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