Budget Development Process and Financial Accountability of County Governments in Western Region, Kenya

Purpose: The budget development process is recognized globally as a vital tool in attaining efficient service delivery, strategic resource allocation and fiscal discipline, thus promoting financial accountability. The study sought to evaluate the effect of budget development process on the financial accountability of county governments in Western Region, Kenya.Design/Methodology/Approach: The study adopted descriptive and correlational research design while targeting the County Executive Committee Members in charge of Finance, County directors for budget, accounting services and internal audit and members of county assembly from county governments in Western Region, Kenya. A sample size of 158 respondents was determined using Slovin’s formulae technique. Stratification sampling technique was adopted, integrating the census method for CECMs-finance and directors, and simple random sampling with proportionate allocation for MCAs. Data was collected through questionnaires that were analyzed descriptively using mean, percentages, standard deviations and frequencies and inferentially using simple regression analysis.Findings: Findings from the study highlighted a positive and significant relationship between budget development process and financial accountability (B=0.685, p=0.000).Implications/Originality/Value: The study recommends county governments to institutionalize regular reviews of budget estimates, strengthen strategic planning and empower county assembly committees and internal audit units to effectively monitor the implementation of the appropriation bill