Effects of Budgeting Reforms on Revenue Management in Narok County

Abstract

County public service performance and economic development are both aided by careful revenue administration. Nevertheless, according to the reports of the Auditor General and the Council of Governors (CoB), it is evident that a majority of county governments are faced with substantial challenges in revenue management. These governments find themselves unable to generate sufficient funds to align with their budgetary forecasts. Therefore, the objective of the study was to assess the effects of budgeting reforms on revenue management in Narok County. The study was guided by Budgeting theory. A causal research strategy was adopted for the study. The target population was 135 participants including the Director of Revenue, Finance officials, Accountants, Revenue Supervisors, and Revenue Clerks. Yamane formula was used to calculate the sample size of 101 participants and stratified sampling method was used to select the participants. Data was gathered by use of questionnaires. Pilot study was conducted to establish questionnaires' validity using content validity and reliability using Cronbach's alpha. Data was calculated using descriptive statistics (frequency, mean, maximum, minimum, standard error, standard deviation, and percentage) and inferential statistics (multiple linear regression). Findings revealed that budgeting reforms (β t= t0.117, tp t<.05) have a weak positive significant effect on revenue management in Narok County. Given the weak but positive effect, the county needs to consider revising and fine-tuning budget reform strategies such as adjusting the implementation methods, setting clearer objectives, and aligning reform efforts more closely with the county's revenue goals.