Implementation Of Integrated Financial Management Information System And The Pending Bills Of County Governments In Kenya

Abstract

Following the implementation of new constitution in Kenya in 2010, which aimed at a devolved government system, that would involve devolving huge resources, the adoption of Integrated Financial Management Information system has been very instrumental to realize the goal of effective management of public resource. The devolved resources need to be managed effectively and efficiently. This study therefore sought to assess the contribution of IFMIS on management of pending bills in county governments in Kenya. The specific objective of the study was; to analyse the effectiveness of invoice processing in IFMIS on the management of pending bills; to verify the effects of funds availability on the management of pending bills; to establish how Transparency and Accountability affects the management of pending bills and to assess how financial reporting systems have affected management of pending bills in County Government in Kenya. To achieve these objectives, a regression research design was used with the study population being employees of county government who are tasked with accounts, finance and procurement. The primary data was collected using questionnaire that related to the specific objective, Secondary data on the other hand involved past audited reports form KENAO for the period 2014 - 2018. The study used both quantitative and qualitative methods of data analysis. The data was analysed using SPSS to generate descriptive and inferential statistics to describe the results of the study. The finding of the study revealed that the four practices which are Invoice processing, funds availability confirmations, transparency and accountability and effective and efficient financial reporting systems have a positive and significant effect on management of pending bills. Variation in IFMIS practices explained a variance of 69.8% in management of pending bills having controlled for background characteristics.