The effect of budget monitoring mechanisms on the implementation of county government projects in Kitui County

Abstract

The successful implementation of county government projects is essential for improving public service delivery and promoting socio-economic development. Despite the legal and institutional frameworks established to strengthen public financial management in Kenya, many county governments continue to experience project delays, cost overruns, and inefficient utilization of public resources. The study investigated the effect of budget monitoring mechanisms on the implementation of county government projects in Kitui County, Kenya. The study was anchored on the Agency Theory and correlational research design. The target population was 115 senior county government officers involved in budgeting and projects implementation. Data were collected from a sample of 89 respondents with the help of structured questionnaires. Descriptive statistics, Pearson’s correlation and simple linear regression were used to analyze data. The correlation analysis showed a positive and significant relationship between the budget monitoring mechanisms and the project implementation (r=0.503, p < 0.000). Regression analysis further showed that budget monitoring mechanisms significantly influenced project implementation (B = 0.267, p < 0.000), explaining 25.3% of the variation in project implementation (R² = 0.253). The study concluded that effective budget monitoring, timely project completion and adherence to budget. The County Government of Kitui is recommended to strengthen expenditure monitoring, institutionalize regular budget review sessions, and enhance internal audit systems to improve financial accountability and project implementation outcomes.