A critical examination of the budgeting procedures and budget execution in Uganda Local Governments: The case of Kabale District
A critical examination of the budgeting procedures and budget execution in Uganda Local Governments: The case of Kabale District
dc.contributor.author | Muhwezi-Murari, Maurice Alex | |
dc.date.accessioned | 2019-02-07T08:00:41Z | |
dc.date.available | 2019-02-07T08:00:41Z | |
dc.date.issued | 2007 | |
dc.description.abstract | 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. | en_US |
dc.identifier.uri | http://hdl.handle.net/10570/7165 | |
dc.language.iso | en | en_US |
dc.subject | Uganda | en_US |
dc.subject | Local governments | en_US |
dc.subject | Budgeting process | en_US |
dc.subject | Kabale District | en_US |
dc.subject | Poverty eradication | en_US |
dc.title | A critical examination of the budgeting procedures and budget execution in Uganda Local Governments: The case of Kabale District | en_US |
dc.type | Thesis | en_US |