Browsing by Author "KITIYO MOSES"

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    BUDGETARY MANAGEMENT AND FINANCIAL ACCOUNTABILITY IN BUKWO DISTRICT LOCAL GOVERNMENT
    (Uganda Christian University, 2025-08-22) KITIYO MOSES
    This study investigated the effect of budgetary management on financial accountability in Bukwo District Local Government. Employing a cross-sectional design with a mixed methods approach, the research collected both quantitative and qualitative data. Quantitative data were analyzed using SPSS Version 24, while qualitative data were used to complement and explain the quantitative findings under descriptive statistics. The study specifically focused on three budgetary management dimensions: budget planning, budget implementation, and budget monitoring, examining their relationships with financial accountability. A total of 77 respondents participated, including political leaders, budget officers, finance staff, internal auditors, and other employees. The response rate of 88.7% ensured reliable and representative data for analysis. Descriptive statistics revealed moderate to high agreement among respondents that budgetary processes align with district priorities, timely disbursement of funds occurs, and monitoring activities are regularly conducted. Correlation analysis revealed significant positive relationships between budget planning and financial accountability (r = 0.54, p < 0.01), budget implementation and financial accountability (r = 0.61, p < 0.01), and budget monitoring and financial accountability (r = 0.72, p < 0.01). These findings indicate that effective planning, proper implementation, and consistent monitoring of budgets contribute substantially to enhancing financial accountability within the local government setting. The qualitative data further supported these results by highlighting the role of stakeholder engagement during planning, adherence to procurement guidelines during implementation, and the importance of audit feedback during monitoring in promoting transparency and accountability. The study was grounded in Agency Theory, which emphasizes the need for monitoring mechanisms to align agent behavior with principal interests, underscoring the practical relevance of budgetary controls in public finance management. The study recommends strengthening stakeholder participation, improving expenditure controls, and institutionalizing regular monitoring and feedback mechanisms to further improve financial accountability in Bukwo District Local Government.