Electronic Funds Transfer Practices and Performance Own Source Revenue Collection in County Government’s Western Region, Kenya

Purpose: To examine the effect of e-funds transfer practices on performance of own source revenue collection in county government’s western region, KenyaDesign/Methodology/Approach: This study embraced descriptive survey research design. This study focused on 215 participants selected from the primary county revenue agency.& The study utilized a stratified random sampling technique to sample 140 participants.& Data was collected by surveys featuring closed-ended questions utilizing a five-point Likert scale.& The data was examined using descriptive and inferential statistics.& Descriptive statistics included means, standard deviations, frequencies, and percentages, and inferential statistics encompassed the coefficient of determination and analysis of variance.&Findings: A correlation value of 0.897 indicates a robust positive linear relationship between E-funds transfer and the performance of county own source revenue.Implications/Originality/Value: The report advised that counties adopt electronic fund transfers for their operations to facilitate queue management and assist citizens in saving money on their everyday business transactions.& Counties ought to automate their payment processes to enhance transparency and accountability, while also ensuring efficiency in service delivery, and facilitate direct payments for services via mobile banking.