Effects of County Integrated Development Plan Budget Allocations on Health Care Management in Taita Taveta County

This study examined the effects of County Integrated Development Plan (CIDP) budget allocations on healthcare management in Taita Taveta County, Kenya. A descriptive–explanatory research design was adopted targeting county Ministry of Health management, healthcare workers, and administrators at county, sub-county and ward levels. Stratified random and purposive sampling techniques were used to obtain a sample of 85 respondents from a target population of 555. Data were collected using pre-tested questionnaires and analysed using both descriptive statistics (means and standard deviations) and inferential statistics (Pearson correlation and multiple regression analysis). Findings revealed that CIDP-guided budgeting had a significant positive effect on healthcare management in the county (r = 0.594, p < 0.05). The budgeting process was found to be largely procedural, inclusive and supported by oversight and audit mechanisms. However, a major challenge identified was the inadequacy of funds for healthcare capital projects due to high recurrent expenditure and limited locally generated revenue. This imbalance was found to constrain improvements in healthcare infrastructure and service delivery. The study concludes that effective alignment of county budgets with CIDP priorities plays a critical role in strengthening healthcare management. It recommends that county governments adhere to spending policies and reduce recurrent expenditure in order to increase investment in healthcare capital projects and improve service delivery outcomes.