PUBLIC FINANCIAL MANAGEMENT PRACTICES AND FINANCIAL SUSTAINABILITY OF NAROK COUNTY GOVERNMENT, KENYA

Abstract: This study aimed to investigate Public Financial Management practices on financial sustainability of Narok County Government, Kenya. The specific objectives included testing the effect of financial planning, revenue mobilization, financial reporting, and internal control. Fiscal Sociology, Agency, Stewardship and Institutional Theories were used to anchor the study. The target population comprises 76 respondents, including Finance and Economic Development department, employees, a County Executive Committee Member in charge of Finance and Economic Planning, Chief officer for Finance and Economic Planning and eight director. For representative sampling was obtained by random stratification to include 62 participants based on established statistical methods. Data collection was by questionnaires and secondary sources. Using SPSS, data underwent descriptive statistics and multiple regression analysis, adhering to ethical standards throughout the research process. The study established that financial planning. Resource mobilization, financial reporting and internal control positively and significantly influenced Financial Sustainability. The study concludes that proper financial planning assists the County in allocating resources in an effective manner making sure that money is geared towards the most needed areas like in the health, education and infrastructure sectors. Proper resource mobilization enables the County in diversifying its sources of funds minimizing dependence on one way of generating income. Effective financial reporting promotes transparency with the County’s operations making stakeholder have a clearer perspective of the County’s financial health. Proper implementation of internal control systems makes the County be transparent and accountable it its financial operations preventing fraud and misappropriation of County’s resources thus protecting the public funds. It was recommended that a complete system for managing county finances that is in line with its strategic objectives to ensure that the financial activities back long term sustainability be developed. The County should develop an all-encompassing structure for allocating resource by prioritizing resources. The study recommends that County should develop a comprehensive risk management framework to identify and mitigate financial risks within Narok County. Keywords: Financial Sustainability, Financial Planning, Revenue Mobilization, Financial Reporting, Public Financial Management, Internal Control. Title: PUBLIC FINANCIAL MANAGEMENT PRACTICES AND FINANCIAL SUSTAINABILITY OF NAROK COUNTY GOVERNMENT, KENYA Author: Stephen Sanoe, Dr. Salome Musau International Journal of Social Science and Humanities Research ISSN 2348-3156 (Print), ISSN 2348-3164 (online) Vol. 13, Issue 2, April 2025 - June 2025 Page No: 448-463 Research Publish Journals Website: www.researchpublish.com Published Date: 12-June-2025 DOI: https://doi.org/10.5281/zenodo.15649034 Paper Download Link (Source) https://www.researchpublish.com/papers/public-financial-management-practices-and-financial-sustainability-of-narok-county-government-kenya