Purpose: Devolved administrative structures serve a critical role in insulating public officials against power abuse and enhancing the stability of the political environment. Since the inception of devolution in Kenya, proper operationalization of devolved administrative structures ought to be in place. The problem lies in the operationalization of devolved administrative structures that has led to poor service delivery. This study intended toibridge the gap by determining the effect ofipublic accountability practices on theidevolved administrative structures. Methodology: The study incorporated institutional theory explaining an institution as entities that are dependent on each other to form complete systems that are concerned with internal interdependence. The target population was 500 respondents from Taita Taveta and Makueni Counties. Purposive sampling was utilized to sample the top leadership who are mandated to oversee functions in the devolved administrative setups; the governor’s, deputy governors, speakers of county assembly and clerks of county assembly. Random sampling technique was utilized to sample members of county assemblies, county executive members, chief officers, county public service board members, directors, sub-county administrators, ward administrators, and village administrators Findings: The study found significant relationship betweenipubliciaccountability andidevolvediadministrativeistructures. Recommendation: This study recommends that top leadership in Counties must come up with project ideas which are persuasive and create improvement of devolved administrative structures that give persuasive transformation.