| dc.description.abstract | The 2010 Constitution of Kenya was expected to enhance service delivery to Kenyans by
devolving political and administrative responsibilities to county government. Resources
required to support service delivery are from both local revenues and the national
government. Observably, local revenue collections have continued dwindling even
though empirical studies have not been conducted to analyze this decline. Thus, this
study was designed to assess the effect of revenue collection administration and revenue
growth in Marsabit County Governments. A descriptive survey design was adopted for
this research. The target population consisted of all 209 non-support staff members from
the Department of Finance, Economic Planning and Budgeting, and Revenue and
Resource Mobilization in the County Government of Marsabit. The respondents in this
study were selected using stratified sampling techniques, resulting in 106 respondents.
The questionnaires were the primary instrument for data collection, and their validity and
reliability were examined through pre-testing of research tools. The secondary data was
gathered through existing information from the National Treasury annual reports.
Generation of descriptive statistics used SPSS version 26. Inferential statistics was also
used to compute correlation analysis as well as multiple linear regression. The findings
of the study showed that staff competencies, automation and internal control influenced
revenue growth in the County Government of Marsabit. Further, the study established
that government policy had a positive moderating effect on the relationship between
revenue collection administration and revenue growth in the county government of
Marsabit. Inferential statistics results showed a strong R-squared (the coefficient of
determination), while the results of analysis of variance (ANOVA) for the regression
model showed an F statistic that was within the predictable range. The study concluded
that staff competencies, automation and internal control practices strongly influence
revenue growth in the county government of Marsabit. The study recommends upscaling
of staff competencies by introducing training forums on sensitization of revenue
collection administration best practices and investment in digital transactions and
improving internal control systems | en_US |
