Financial Resource Mobilization and Accountability in Localgovernments of Uganda: A Case Study of Kabale District Local Government

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Kabale University


This study was set to establish the relationship between financial mobilization and accountability and ascertain the cause of poor absorption of realized financial resources in Kabale district local government. Specifically, the study found out the sources and applicable governance principles that aid effective financial resource mobilization; established the mechanisms of enforcing effective accountability; and assessed the relationship between financial resource mobilization and accountability. The study employed descriptive design to be able to bring out the state of affairs, and was conducted among Kabale district local government community, which comprised the administration, finance and planning internal audit, public accounts committee, and legislature. A sample of 89 units was selected from a targeted population of 114 units using both simple random and purposive sampling techniques. Simple random sampling was used to select public accounts committee members, legislators, administrators, and those from the finance and planning committee while purposive sampling was used to select participants from the audit departments and the senior officers such as district leaders, and assistant town clerks. The primary instrument of data collection was a self-administered structured questionnaire. Data analysis was both descriptive (mean and standard deviation) and inferential (correlation). Quantitative analysis was aided by software for data analysis (SPSS V 20.0). Qualitative data was analysed using content analysis where key ideas were coded and categorized into patterns and themes. The findings indicate that hotel tax and service tax charge on profits as the major sources of revenue. Professionalism was found to be the most applicable governance principle towards effective financial resource mobilization, while funds utilization was the most important mechanism in enforcing accountability. In conclusion, the study established that the relationship between financial resource mobilization and accountability in Kabale district local government is very weak and statistically insignificant. Therefore, the key actors at the district (CAO, the planning and finance section) should mobilize funds and spend them according to the standing orders that govern finance.


A Research Dissertation Submitted to the Directorate of Postgraduate training in Partial Fulfilment of the Requirements for the Award of a Master of Business Administration (Accounting and Finance) of Kabale University


Financial Resource , Accountability , Localgovernment