Participatory Budgeting and Financial Accountability in Kabale District Local Government

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Kabale University


The study examined participatory budgeting and financial accountability in Kabale district local government. Specifically, the study analyzed the contribution of participatory budgeting, examined financial accountability mechanisms and determined the relationship between participatory budgeting and financial accountability. A cross-sectional research design, based on both quantitative and qualitative approaches was used to collect and analyze data. Simple random and purposive random sampling techniques were used to select 117 respondents from 174 subjects. Self-administered questionnaires and interview guides were used to collect data from respondents. Content analysis supported qualitative analysis while frequencies and percentages supported, supported by Special Package for Social Scientists (SPSS V 20) aided quantitative analysis. Citizen consultation was found to be key in contributing to participatory budgeting, service delivery was found to be the most used mechanism of financial accountability while a strong positive relationship existed between participatory budgeting financial accountability (r = .681; sig. <.05). Conclusively, there is a strong positive relationship between participatory budgeting and financial accountability, mediated by monitoring and internal control mechanism. In recommendation, Kabale district local government should spell out the rules and procedures governing participatory budgeting, and should consider allocating some funds to facilitate the operations of the office in charge of citizens’ complaints.



Participatory Budgeting, Financial Accountability