Analysis of Factors Influencing Implementation of Integrated Financial Management Information System

Abstract

Integrated Financial Management Systems (IFMIS) was introduced in the County Treasuries to enhance transparency, improve decision-making and financial controls by availing reliable 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 by Bomet County Treasury pointing out to the fact that certain factors influence implementation and effective usage of all IFMIS modules. The purpose of the research was to analyze factors that influence implementation of IFMIS in Bomet County Treasury. The researchers adopted survey methodology and the main instruments of data collection were structured questionnaire, administered through stratified and random sampling, and semi-structured interviews. The research targeted a population of 118 respondents drawn from different IFMIS user sections within county treasury. The data collected was cleaned, coded and analyzed with the aid of Statistical Package for Social Scientists (SPSS) Version 21. Descriptive data analysis technique was used to draw comparisons and conclusions. The findings established that the number of ICT equipment are not adequate thus hampering effective and efficient delivery of services related to IFMIS. The study further found out that IFMIS uptime is not excellent and network/connectivity is the main contributor to IFMIS down time. The study further found out that software that supports IFMIS is 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 is 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 treasury has qualified staff to oversee effective use, including promotion of IFMIS. The study recommends that more ICT equipment need 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 will be used by County Treasury to improve successful implementation and effective usage of IFMIS in addition to providing other researchers and industry practitioners with better understanding on factors influencing IFMIS implementation at County Treasuries.