Abstract:
The implementation of Integrated Financial
Management Systems (IFMIS) in County Treasuries in
Kenya was meant to enhance transparency, improve
decision-making and financial controls by availing
dependable and timely financial information, improve
efficiency and controls, enable budgeting and increase
government revenue. However, the envisaged full cycle
implementation of IFMIS has not been achieved pointing
out to the fact that certain factors influence
implementation and effective usage of all IFMIS
modules. The purpose of the research was to carry out
empirical analysis of implementation of IFMIS in
County Treasuries in Kenya. Relevant literature was
reviewed to determine the gap with existing research and
also to find out the theoretical framework that could
guide the research. The authors adopted survey
methodology and the main instruments of data collection
were structured questionnaire, administered through
stratified and random sampling, and semi-structured
interviews. The study’s sample was 141 respondents (for
questionnaire) and 16 for interviews in which 129
questionnaires were returned duly completed
representing a response rate of 91.5% while 10
interviews were carried out. The findings established
that the number of ICT equipment were not adequate
thus hampering effective and efficient delivery of
services related to IFMIS. The study further found out
that IFMIS uptime was not excellent and
network/connectivity was the main contributor to IFMIS
down time. The study further found out that software
that supported IFMIS was generally appropriate and
reliable. Top management support was positive and thus
good indication of IFMIS implementation. The existence
of policy and Standard Operating Procedures (SOPs)
was satisfactory. Training was also found to be necessary
if IFMIS implementation was to succeed as it improves
understanding and use of the system. Area of
specialization, accounting and ICT skills were found to
be necessary in IFMIS implementation. The study also
found out that County treasuries have qualified staff to
oversee effective use, including promotion of IFMIS. The
study recommended that more ICT equipment needed to
be provided to achieve a ratio of 1:1 between computers
and IFMIS users, continuous IFMIS training both to
management and IFMIS users, upgrading of IFMIS
network and involvement of IFMIS users in training
needs analysis. It is hoped that the findings would be
used by County Treasuries to improve successful
implementation and effective usage of IFMIS.
