Developing effective ways in revenue collection has been an important matter in tax and revenue collection. The advent of new instruments to help businesses work more efficiently affects the way taxes and revenues are collected. Despite the county governments considerable achievements in minimizing customer compliance costs, there is need for the counties to continue enhancing its service delivery. The general objective of this study was to investigate computerized enterprise resource planning strategy on revenue collection in county government of Kericho, Kenya. The specific objectives of the study were to determine the effect of automation, integrated internal control process; efficiency and human resource management on revenue collection. Theories anchoring the study were technology acceptance system, system theory, control theory and unified theory of acceptance and use of technology. The study used descriptive research design. The study targeted senior county staff and support staff. Questionnaire was used as data collection instrument. Questionnaires were used as an instrument of data collection. Reliability test was carried out to ensure internal consistency of research instruments used. Data was analyzed using descriptive and inferential statistics and presented using frequencies, graphs, charts and figures. A multiple regression model was used in determining the level of influence the independent variables have on dependent. The study established that automation, integrated internal control process, efficiency and human resource management had a positive and significant effect on revenue collection in Kericho County, Kenya. The study concluded that through automation, it has come easier to the county government of Kericho to closely monitor the entire performance revenue collection process through proper compliance across the organization. Integrated internal control process reduced revenue loss and risks that had been identified by the management for the benefit of the County governments. To ensure efficiency, the County government has embarked on extensive implementation of various revenue collection strategies in its operations to enhance its efficiency in revenue collection and human resource management this increased the performance of organizations through recruiting and selecting qualified employees and motivating the employees through proper training on revenue collection process and performance measurement programs. The study recommends that that the County government should allocate adequate resources in adopting efficient and effective integrated financial management information system and treat automation as a critical line of development in the revenue collection process. The County government of Kericho should ensure that aspects relating to control activities should be enhanced so as to ensure attainment of objectives. The county government should embrace active participation in the decision-making processes. Evaluate the needs and interests of the customers. The human resource functions should be properly and strategically developed in order to enhance the human capital at different levels including hiring of staff, compensation /remuneration, performance reviews, career development, separation, succession planning among other aspects. The study recommended that further research to be done on effectiveness of internal controls on revenue generation of the private organization in order to depict reliable information that illustrates real situation in both public and private sector organizations.
