EFFECT OF FINANCIAL PLANNING AND RESOURCE MANAGEMENT ON SERVICE DELIVERY IN THE COUNTY GOVERNMENT OF MANDERA, KENYA
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Abstract
The success of devolved governance in Kenya is fundamentally contingent on the integrity of Public Financial Management (PFM) practices, which are meant to translate public funds into effective services. However, in marginalized regions like Mandera County, a significant gap persists between planned development and tangible outcomes. While PFM is a broad field, the critical link between the strategic planning phase and the operational resource management phase, and their combined effect on service delivery, remains insufficiently understood in such unique, high-stakes environments. This study aimed to determine the effect of financial planning and resource management practices on service delivery in the County Government of Mandera, Kenya. The study employed a descriptive research design with a mixed-methods approach. A census of 160 staff members involved in financial management in Mandera County was conducted, with 145 participating (90.6% response rate). Quantitative data were collected using structured questionnaires and analyzed via descriptive statistics, Pearson correlation, and multiple linear regression. Qualitative data were gathered through in-depth interviews with key informants, including senior finance and procurement officials, to provide explanatory context. The findings reveal that while financial planning has a significant positive effect on service delivery (β=.289, p<.001), its potential is catastrophically undermined by a dysfunctional resource management system. This effectively severs the link between strategic planning and on-the-ground results, rendering the entire PFM cycle dysfunctional. The findings provide a robust evidence base for urgent, targeted reforms focused on enforcing budget fidelity and overhauling the procurement-to-payment system to restore the integrity of public service delivery.
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