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• W2937215478 abstract "This study sought to investigate the influence of financial planning and internal control systems on prudent financial management in the County Government of Kakamega, Kenya. The study used descriptive research design and targeted 190 senior, middle and junior financial management staffs of Kakamega County government majorly comprised of accountants, finance officers, revenue officers, internal auditors and procurement officers; from where a sample size of 129 respondents was drawn using Taro Yamane’s proportional sampling technique formula. Structured questionnaires were used to collect primary data and piloting of the research instrument was done in the county government of Bungoma. SPSS version 24 was the data analysis computer software that was used to compute statistical data. Inferential statistics assessed the nature and strength of the correlations, direct and multiple relationships. From the values of unstandardized regression coefficients with standard errors in parenthesis, the independent variables were significant predictors of prudent financial management. The study concluded that one, financial planning is a significant aspect of prudent financial management in county governments because it assumes that whatever is spent must first be planned for. Further, internal control systems significantly influence prudent financial management in the county governments, since secure internal control mechanisms minimize financial scams in the county governments; The study recommended that one, county governments should invest in secure and well-guarded internal control systems to guarantee prudent financial management of the county’s public finances and two, the county governments should appoint wise and transparent county finance committee members with unquestionable integrity who will be trusted with prudent financial planning of the county finances. Key Words: Financial Planning, Internal Control Systems, Prudent Financial Management CITATION: Busolo, H., & Otinga, H. N. (2019). Influence of financial planning and internal controls on prudent financial management in the county government of Kakamega, Kenya. The Strategic Journal of Business & Change Management, 6 (2), 173 – 187." @default.
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• W2937215478 date "2019-04-08" @default.
• W2937215478 modified "2023-09-27" @default.
• W2937215478 title "INFLUENCE OF FINANCIAL PLANNING AND INTERNAL CONTROLS ON PRUDENT FINANCIAL MANAGEMENT IN THE COUNTY GOVERNMENT OF KAKAMEGA, KENYA" @default.
• W2937215478 doi "https://doi.org/10.61426/sjbcm.v6i2.1106" @default.
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