Absorption rate is a vital tool in determining the efficiency and general performance of the counties as regards utilization of the intended funds. A majority of counties absorbed less than 50 percent of their budgets in the first nine months of the 2018-2019 financial year. Nyeri County had a development absorption rate of only 21.1%. This study therefore sought to establish the influence of budgeting practices on absorption rate of devolved funds by county government of Nyeri. This study used descriptive survey design. The target population for this study comprised 34 senior officers in the department of finance and economic planning in Nyeri County. A census of all 34 senior officers in the department of finance and economic planning was conducted. A self-administered questionnaire was used to collect data. Descriptive statistics such as frequencies, percentages, mean and standard deviation was used to describe the results in the study. Chi-square tests were used to find the relationships with the help of statistical package for social sciences. The findings show that the county government of Nyeri had good budgeting practices. There was a significant relationship (χ2= 44.316, df=21, p=0.02) between budgeting practices and absorption rate of devolved funds by county government of Nyeri. The study concludes that budgeting practices influence absorption rate of devolved funds by county government of Nyeri. The study therefore recommends that the county government ought to pass budgets in conformity with the cash disbursement schedules.

Kenya devolved governance, which is in massive transition, has devoted substantial efforts in developing strategic county annual development plans. However, the county governments are paying less attention on implementation of these viable plans. Despite a considerable research on implementation of strategic plans, the Kenya county government lack substantial empirical literature to guide in establishing strategic determinants informing implementation their plans among Kenya counties. So immediate analysis was appropriate for assessing these strategic determinants, hence this study. This study used descriptive survey research design with it is target population being the 531 officers actively involved in implementation of county annual development plans and particularly; county executive officers, administrators, and members of county assemblies from Kajiado Kiambu, Machakos and Nairobi counties. A sample size of 228 respondents was determined using Yamane formula; who were selected using stratified proportionate random sampling. The data was collected using questionnaire pre-tested for reliability and validity. Quantitative technique was exploited to yield descriptive statistics while ordinal logistics regressions was employed in assessing the relationships between strategic determinants and plans’ implementation. The study concludes that at 0.05 level of significance, there is a statistically significant effect of each of; strategic leadership characteristics, organizational resources, organizational culture and organizational structure on implementation of county annual development plans among County Governments in Kenya. The study recommends for the counties to review strategic leadership policies manage their organizational resources effectively, rethink their organizational cultures, and energise their organizational structures.