Budgetary Control Practices and Financial Accountability of Meru County Government in Kenya

This study examined the effect of budgetary control practices on financial accountability in Meru County, Kenya, addressing persistent financial mismanagement challenges that have plagued the county's public service delivery.Despite robust regulatory frameworks including the Public Finance Management Act and international standards, Meru County continues to experience significant financial accountability issues, as evidenced by audit reports revealing irregular expenditures exceeding Kshs.90 million and a budget transparency rating of only 28 out of 100.The study employed a cross-sectional research design targeting 80 key stakeholders involved in budget oversight, including Members of County Assembly and Office of the Auditor General representatives, achieving a 71% response rate.Data was collected using structured questionnaires with 5-point Likert scales and analyzed through multiple linear regression analysis using SPSS version 28.The theoretical foundation rested on Public Choice Theory, Theory of Fiscal Federalism, and New Public Financial Management Theory.Results revealed that budgetary control practices collectively explained 86.4% of the variance in financial accountability (R = .864,F(4,45) = 71.664,p < .001).Budget feedback emerged as the strongest predictor ( = .407,p = .011),followed by budget monitoring ( = .338,p = .014)and budget planning ( = .274,p = .003).Surprisingly, employee training showed no significant relationship with financial accountability ( = -.026,p = .846),challenging conventional assumptions about capacity building effectiveness.The findings demonstrate that structural and procedural mechanisms, particularly feedback systems, monitoring frameworks, and planning processes, serve as more effective accountability drivers than individual capacity-building approaches.The study recommends prioritizing digital feedback platforms, implementing integrated monitoring systems, and adopting innovative experiential learning approaches rather than traditional training methods.These findings provide Meru County with evidence-based strategies for enhancing financial accountability and offer valuable insights for Kenya's broader devolved governance system.