| dc.description.abstract | This study investigated the relationship between budget management and budget performance of Lower Local Governments (LLGs) in Uganda, taking Wakiso as a case study. The study was informed by the fact that, budget management process play significant role in the performance of public sector which require empirical assessment. The objectives of the study were; to establish the level of budget management in Wakiso District, to evaluate budgetary performance in Wakiso District and to establish the relationship between budget management and budget performance in Wakiso District. The cross-section design was adopted with both quantitative and qualitative approach. Self-administered questionnaires and interview guide were used to collect data and analyzed using SPSS version 20 to generate descriptive, correlation and ATLAS. ti to generate explanatory themes.
The good budget management practices were use of budget responsibility centre/unit to prioritise community needs, expenditure passed for payment are budgeted for, communication of the budget policies and guidelines issued in Public Finance Management Act 2015, availability of Focal Point Person, audit of financial reports and stakeholders involved in planning process. Budget performance was through completion of budgeted projects during the financial year, collection of local revenue estimates and value for money. The poor budget performance was through the failure to complete the projects which lead to cost overrun with defect liabilities. Correlation results indicate strong and positive relationship between budget management, government policies on budget performance in LLLGs of Wakiso District at 1% level. Regression findings indicates that government policies have positive significant effect on budget performance while budget management was insignificant. However, considering budget management variables, it was only monitoring with significant effect on budget performance at 5% level. The variables explain 57.8% (R Square =0.578) variation on budget performance.
The study recommends that Lower Local Governments should comply with issued budget policies and guidelines, continuously plan with focus on society need, monitor and review the budgets to check on divergences from the approved plan and appropriate action taken to support budget performance. | en_US |
