International Journal of Economics, Commerce and Management United Kingdom Vol. IV, Issue 7, July 2016 Licensed under Creative Common Page 214 http://ijecm.co.uk/ ISSN 2348 0386 INFLUENCE OF FINANCIAL PLANNING PRACTICES ON THE PERFORMANCE OF COUNTY GOVERNMENTS A STUDY OF SELECTED COUNTIES IN KENYA Joshua Kengere Mogaka MSc Finance, Jomo Kenyatta University of Agriculture and Technology, Kenya joshuamogaka91@gmail.com Wallace Atambo Jomo Kenyatta University of Agriculture and Technology, Kenya Vitalis Abuga Mogwambo Jomo Kenyatta University of Agriculture and Technology, Kenya Abstract Financial planning practices in county governments nationally are a manifest of the nation’s commitment in helping the counties to fully devolve and manage the resources efficiently towards the respective national development. This research project assessed the influence of financial planning practices on the performance of selected county governments in Kenya, a study of selected counties. The study was guided by three specific objectives; to assess the influence of budgeting practice on the performance of county governments, to determine how financial forecasting practices influence performance of county governments and to establish the influence of financing decisions as a practice on performance of county Governments. A descriptive research design was adopted. The target population was 244 respondents. Data was analyzed using descriptive and inferential statistics with the aid of SPSS. A suitable regression model was also generated. From the findings the study established that the policy makers obtained knowledge of the financial sector dynamics and the responses that are appropriate; they therefore obtained guidance from this study in designing appropriate policies that regulated the public finance. The study also established that the head of the county budget