Abstract:
One of the objects of devolution is to devolve both power and economic resources closer to the people and
for this to be felt by the citizens, effective public financial management practices are required. Despite the
improved legislative and institutional framework on public finance management in the last six years, county
governments continue to experience myriad challenges that are not in line with the expected global standard
practices thus leading to low quality in service delivery. The purpose of this study was to investigate the effect of
strategic financial planning and budgeting practices on the performance of Bomet County Government. The study
used descriptive research design where purposive sampling technique was used to sample 60 respondents out of the
target population of 70 respondents where 51 response was received translating to 85% response rate. The
respondents were County Executive Committee Members (CECMs/Ministers), Chief Officers, Directors and
finance officers from the ten departments of Bomet county government. Primary data was collected using
structured questionnaires which were self-administered to the sampled respondents. Statistical Package for Social
Science Version 21 was used to analyze quantitative data. The study found out that Bomet County utilized County
Integrated Development Plan as its primary planning document for all the projects and programmes. In addition,
despite the existence of the devolved funds, internal inefficiencies in its management have made the county not to
achieve the desired results.
