Risk Identification Practices and Revenue Collection in County Governments in Kenya: A Case of the County Government of Bungoma

Abstract

This research thesis establishes the risk identification practices adopted by the county government of Bungoma in improving Revenue collection. The main objective of the study was to ascertain risk identification practices on revenue collection. This study was anchored on Risk management theory. Information and data collection adopted descriptive research design, county government of Bungoma employees from revenue department and county government division heads under the ministry of finance and economic planning, was the targeted population Therefore Census Methodology was ideal for because of the population interest, Simply random sampling was utilized to gather the needed samples, self-administered questionnaires was used to collect the much-needed data, a survey physically dropped at random to the respondent’s work place and was picked later by the researcher for data analysis and processing. The study findings were presented using tables showing frequencies, percentages and means and standard deviation. The research hypothesis posited that risk identification had no significant effect on revenue collection. However, the model was significant and therefore the null hypothesis was rejected on the ground that risk identification had a significant and moderate strong positive linear correlation with revenue collection. The significance value of p = 0.000<0.05, signified that the model is statistically significant in predicting how risk mitigation affect revenue collection. The study recommends that; The county government should support a risk identification management program among county governments to enhance business continuity. they should also develop a crisis management strategy to enhance service delivery.