Budget Utilization and Performance of County Governments in Nyanza Region, Kenya

Abstract

This study is sort to investigate the effect of budget utilization on the performance of county governments in Nyanza region in Kenya. The study adopted a descriptive survey design targeting the counties of Siaya, Kisumu, Migori, Homabay, Kisii and Nyamira. Secondary data from the Office of the Controller of Budget and Office of the Auditor General covering a period of 6 financial years 2015/2016 to 2020/2021 was used. The study used descriptive statistics to collect, analyze and regress the data. The regressed data was run on the SPSS to find various models in regression. The result was then presented in form of tables, pie charts, lines graphs and interpretations done. The study made conclusions that spending on development expenditure had a positive impact on service delivery while under spending on development expenditure negatively affected service delivery. The study recommends that counties enhance their revenues. Deficit in revenue budgets have affected the expenditure on development projects.

Keywords: Budget Utilization, County Governments, Performance