Purpose: To examine the effect of e-funds transfer practices on performance of own source revenue collection in county government’s western region, Kenya Design/Methodology/Approach: This study embraced descriptive survey research design. This study focused on 215 participants selected from the primary county revenue agency. The study utilized a stratified random sampling technique to sample 140 participants. Data was collected by surveys featuring closed-ended questions utilizing a five-point Likert scale. The data was examined using descriptive and inferential statistics. Descriptive statistics included means, standard deviations, frequencies, and percentages, and inferential statistics encompassed the coefficient of determination and analysis of variance. Findings: A correlation value of 0.897 indicates a robust positive linear relationship between E-funds transfer and the performance of county own source revenue. Implications/Originality/Value: The report advised that counties adopt electronic fund transfers for their operations to facilitate queue management and assist citizens in saving money on their everyday business transactions. Counties ought to automate their payment processes to enhance transparency and accountability, while also ensuring efficiency in service delivery, and facilitate direct payments for services via mobile banking.
Sylvester et al. (2026) studied this question.