Financial Accountability and Service Delivery in Local Governments in Uganda: A Case of Kisoro Municipal Council.
This study was set to establish the relationship between financial accountability and service delivery in Kisoro Municipal Council. It was guided by three objectives: To examine the effect of financial planning on service delivery in Kisoro Municipal Council; to assess the effect of financial reporting on service delivery in Kisoro Municipal Council; and to establish the effect of budgetary control on service delivery in Kisoro Municipal Council. The study adopted a cross-sectional survey to find out the opinions, attitudes, preferences and practices related to financial accountability and service delivery. The participants were drawn from technical officers, elected representatives (councillors), and civil society who constituted a target population of 150 study units. Using simple random and purposive sampling techniques, a sample size of 108 individuals was selected. Data were collected through questionnaires and interviews, and analysed using correlation and regression statistical techniques with the aid of SPSS. Budgetary control and financial reporting significantly affect service delivery while financial planning is not significant. The study concluded that financial accountability has a significant relationship with service delivery in KMC. This study extends the relevancy of the agency theory in explaining the relationship between financial accountability and service delivery. In recommendation, local governments should promote citizen participation, especially in budgeting activities to improve service delivery. There should be a study of other factors, other than financial accountability, that affect service delivery in Local Governments in Uganda.
A Dissertation Submitted to the Directorate of Postgraduate training in Partial Fulfilment of the Requirements for the Award of A Master’s Degree in Business Administration of Kabale University, Uganda
Financial Accountability ,Service Delivery , Local Governments