iarjbmIARJBMIARJBM2708-514710.47310/iarjbm.2020.v01i02.002Effect of Public Financial Management Practices on Performance of Kisumu County GovernmentHarrietIragosaMahasiJosephMwanzaKennedyOmbabaStudent, School Of Business The Catholic University of Eastern Africa, KenyaLecturer, School Of Business The Catholic University of Eastern Africa, KenyaLecturer, School of Business University of Eldoret, KenyaThe main purpose of the study was to establish effects of public financial management practices on performance of Kisumu County Government. The specific objectives of the study were to establish the effect of auditing, Information technology, regulatory practices and public involvement in decision making on performance of Kisumu County Government. The study was guided by System Theory. The researchers employed a survey research design. The target population for the study was composed of ICT officers, Accountants, Finance officers, Auditors, County Secretary and Ward Administrators from Kisumu County Government. And a total of 70 respondents were targeted from Kisumu county. Data collected from the field was imported into a computer programmed statistical package for social sciences (SPSS) for analysis. Both descriptive and inferential statistics was used to analyze the data. The findings were presented in form of tables. The study found that all constructs of the study had a significant effect on performance of Kisumu County Government. The most influential construct was auditing practices, Information Technology, Public involvement and lastly regulatory practices in that order. The study concluded that assurance provided by auditing, Identification of risks and control of weaknesses, reports and opinion provided by auditor general enhances county government performance. Public hearings and meetings collect views regarding budgeting process thereby enhancing performance. The study recommends that the county governments should consider adopting and implementing sound financial management practices as envisaged in relevant legislative framework and particularly Public Financial Management Act and auditing to be done on a regular basis.