FINANCIAL ACCOUNTABILITY AND SERVICE DELIVERY IN LOCAL GOVERNMENT IN UGANDA. A CASE OF BUSIA MUNICIPAL COUNCIL
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Date
2025-08-08
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Uganda Christian University
Abstract
This study investigated the effect of financial accountability on service delivery in local
government, with a specific focus on Busia Municipal Council in Uganda. Guided by three key
objectives, the research examined the influence of budget transparency, expenditure control, and
reporting practices on the quality and effectiveness of public service delivery. Employing a
cross-sectional research design, the study integrated both quantitative and qualitative methods to
capture a comprehensive snapshot of the current financial management practices and their
impacts within the council. Data were collected from diverse participants, including council
employees, finance staff, service department heads, and community representatives, achieving an
overall response rate of 91.96%. Regression analysis was utilized to quantify the predictive
effects of the independent variables on service delivery. The findings revealed that budget
transparency positively affects service delivery (β = 0.568, p < 0.001), explaining 30.8% of the
variation. Expenditure control demonstrated a significant positive relationship (β = 0.463, p <
0.001), accounting for 41.5% of the variance, highlighting the importance of rigorous financial
controls in resource management. Reporting practices exhibited the strongest effect (β = 0.771, p
< 0.001), explaining 62.3% of the variation in service delivery, underscoring the critical role of
accurate, timely, and transparent financial reporting in enhancing accountability and public
trust. The study concluded that strengthening financial accountability through enhanced budget
transparency, strict expenditure control, and improved reporting practices significantly improves
service delivery in Busia Municipal Council. Recommendations include adopting accessible
budgeting processes, enforcing internal controls, implementing modern reporting frameworks,