Abstract:
The attainment of own source revenue targets by counties holds significant importance as it underpins their
financial autonomy, local development initiatives, and effective service delivery. Against this backdrop, the
study sought to determine competencies of revenue collectors and own source revenue target achievement.
A mixed research design was adopted by this study, targeting a population of 708 employees working in six
selected county governments. By use of the Yamane formula, the determined sample was 280, who were
reached through both census and stratified random sampling technique. Primary was collected through
structured questionnaires. Inferential statistics were produced using both multiple and moderated regression
analyses. Results indicate that there was moderate correlation between competency of revenue collectors on
own source revenue target achievement (r=0.637; p <0.05). The study recommended that county
governments should prioritize the continuous training and development of their revenue collectors, equipping
them with the necessary skills and knowledge to navigate the complexities of contemporary revenue
collection.
