Financial accountability mechanisms in local governments in Uganda: a case of Kabale District Local Government
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
Academic Journals
Abstract
The purpose of the study is to present financial accountability mechanisms in local governments, with
reference to Kabale district local government. A cross-sectional research design, which used both
quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random
and purposive sampling techniques were used to select 117 respondents from 174 subjects.
Questionnaires and personal interviews were used to collect data from respondents. Frequencies and
percentages were used to analyze quantitative data, while direct quotes from interviews conducted
among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by
software for document analysis (SPSS V 20.0). The study found out that service delivery was the most
commonly used financial accountability mechanism, followed by financial reporting, expenditure
control and budget. The paper therefore, concluded that service delivery is the most used mechanism
of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities
of the local people. This paper suggests that the local government should ensure that the district’s
budget demonstrates community preference; salaries and wages should be paid in accordance with the
district’s approved budget; expenditures on development should always be as per the approved
budget, and the mode of financial reporting, particularly on liabilities should be standardized.
Description
Keywords
: Financial accountability, expenditure control, financial reporting, service delivery, budget.