The Role of Internal Controls on IFMIS Effectiveness in County Governments in Kenya
Keywords:
County Governments, Effectiveness, Policies, Procedures, IFMISAbstract
This paper analyzed the role of internal controls on effectiveness of Integrated Financial Management Information Systems in County Governments in Kenya. The specific aim was to analyze whether policies and procedures play a role in creating an effective framework for budget, procurement, payroll and payment operations. Actor Network Theory anchored the study in examining the county IFMIS operational framework including the actors, roles, relations, networks and the effectiveness of each element in achieving the required effectiveness. Constructivism philosophy enabled the study to review the social contexts through in-depth analysis using a qualitative approach. The study was undertaken in Turkana, Baringo, Makueni, Nairobi and Mombasa counties on 17 directors purposively selected. The directors responded to an interview. Observation method also provided data. Thematic analysis was used. Results found that there were no County IFMIS policies, and the existing national IFMIS policies did not have a role in the effectiveness of IFMIS in county governments. However, both County and National IFMIS procedures played a role in the effectiveness of IFMIS in county governments. The study recommends that County governments enact own IFMIS policies and enhance the adoption of national and county IFMIS procedures. The study also recommends similar studies in government ministries and departments that use IFMIS.
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