A critical examination of the budgeting procedures and budget execution in Uganda Local Governments: The case of Kabale District
Muhwezi-Murari, Maurice Alex
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A budget is a tool for management to express in figures its future intentions. It provides a yardstick by which individuals or groups can be measured and rewarded. It provides room for decentralisation of authority without losing information required for purposes of control. Budgets provide a mechanism to control in detail the revenue, costs, cash and capital expenditure. (Nugus, 1998, P 2). Budgets must be managed and controlled. This is to ensure proper utilisation of the limited resources. Budgetary control is a system of controlling costs, which includes the preparation of budgets, co-ordinating the departments and establishing responsibilities, comparing actual performance with the budgeted and acting upon results to achieve optimum resource utilisation.