An Assessment Of Challenges Affecting Budget Absorption In County Governments: A Survey Of Selected Counties In Kenya

County governments in Kenya have been consistently accused of poor budget absorption. However, there are no comprehensive studies that have been advanced to assess the challenges cited by the office of controller of budget on absorption rates in county governments. This study sought to assess the challenges affecting budget absorption in the county governments. The study specifically sought to assess the delays in disbursement of funds from national government, manpower capacity, delays in procurement process and capacity of oversight committee members’ on budget absorption in County Governmen…