Factors Affecting Budget Execution by County Governments in Kenya

The study was carried out to identify the factors affecting the execution of budgets by county governments. The study used a cross-sectional descriptive research design and used regression analysis with robust standard errors to examine the relationship between the dependent and independent variables. Findings indicated that internal audit functions, and County fiscal responsibility were significant in determining county budget execution. Recommendations include the need facilitate effective organization and operation of internal audit functions at the county government level and need to strengthen the legal framework for anti-corruption, ethics and integrity.