Effect of Internal Control Systems on Implementation of Projects at County Government in Kenya

Abstract

Over the years, there has being a problem of incorrect and unreliable financial record which has led to loss of organizational integrity, therefore affecting the implementation of projects in institutions and organizations. While financial management is a practically central concern in internal management of finances, its successful implementation remains an essential challenge for virtually any county government in developing counties. In situations where the environment is changing, the county itself is faced with a need to change. The fact that local authorities in Kenya were in transition following promulgation of the new constitutional dispensation, require an appropriate and detailed understanding on previous and existing financial challenges so that a new shift is established. This research was conducted in Nyamira County, Kenya which is amongst the 47 counties established in 2013. The study used explanatory survey design. The study used secondary data available at the county government databases..Data was analyzed using inferential statistic method of simple and multi variantregression analysis was used to determine the effect of internal control system on implementation of project at the county government. Results were presented in the form of tables for ease of interpretation. The study confirmed that internal control system has a significant effect on the implementation of projects at the county governments in Kenya. With adequate internal control measure in place at the county government then resources will be safeguarded and directed optimally to the right projects as planned.