Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara

https://doi.org/10.35912/ijfam.v5i2.1423
Published: Sep 19, 2023

Abstract:

Purpose: This study focused on the extent of budget implementation in selected local governments in Uganda, focusing on the governance principles of budget implementation, which included participation, transparency, accountability, and gender equity.

Research methodology: The research design used was descriptive and analytical to allow for a comprehensive description of budget implementation in the local governments of reference. Data were collected using a structured questionnaire and interview guide. The participants were chosen purposively because they were conversant with the variables under study.

Results: The study findings indicated that budget participation increasingly varies from one local government to another due to the low level of awareness among less-educated citizens. There was also a reduction in revenues, a failure of the budget to meet citizens’ needs, and the lack of sufficient time to implement the budget variedly affected budget implementation.

Limitations: The study was conducted in only two districts and one city in western Uganda, and their findings make it difficult to generalize the findings.

Contribution: This study provides a solid basis for advocating more observation of good governance principles in budget implementation. The study showed that budgeting is a collective responsibility for all, and therefore, transparency and participation are important. It provides valuable insights into budget implementation challenges in Uganda and proposes a workable strategy to respond to the challenges established. It also adds literature on the role of governance, transparency, and participation in budget implementation.

Keywords:
1. Budget implementation
2. Governance
3. Transparency
4. Budget controls
5. Participation
Authors:
1 . Marus Eton
Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda
2 . Arthur Sunday
Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda
3 . Dianah Nkamusiima
Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda
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How to Cite
Eton, M., Sunday, A., & Nkamusiima, D. (2023). Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara. International Journal of Financial, Accounting, and Management, 5(2), 235–249. https://doi.org/10.35912/ijfam.v5i2.1423
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Issue & Section
Vol. 5 No. 2 (2023): September
Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

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  2. Ali, W. (2020). Online and remote learning in higher education institutes: A necessity in light of COVID-19 pandemic. Higher education studies, 10(3), 16-25.
  3. Ashoka, J., & Mango, K. (2015). An Assessment of NGO’s Institutional Performance. South-Western Publishing.
  4. Asimiyu, A. G., & Kizito, E. U. (2014). Analysis of internally generated revenue and its implications on fiscal viability of state governments in Nigeria. Journal of empirical economics, 2(4), 216-228.
  5. Baluku, S. M. (2016). Challenges of budget implementation at Bank of Uganda.
  6. Boldbaatar, M., & Lee, C. L. (2015). Financial accessibility and economic growth. Journal of East Asian Economic Integration, 19(2).
  7. Bowers, A. P., & Bunt, L. (2010). Your local budget: unlocking the potential of participatory budgeting: Nesta.
  8. Buele, I., Vidueira, P., Yagüe, J. L., & Cuesta, F. (2020). The participatory budgeting and its contribution to local management and governance: Review of experience of rural communities from the Ecuadorian Amazon rainforest. Sustainability, 12(11), 4659.
  9. Bura, M. T. (2018). THE EFFECT OF PARTICIPATION AND GOAL CLARITY BUDGET TO PERFORMANCE APPARATUS WITH TORAJA CULTURAL AS A MODERATING VARIABLE. International Journal of Advanced Research, 6, 470-479.
  10. CABRI. (2011). Making Budgets Work: The Implementation Challenge. Paper presented at the 7TH ANNUAL CABRI SEMINAR 17–18 August 2011. https://www.cabri-sbo.org/uploads/files/Documents/report_2011_cabri_cabri_seminar_cabri_7th_annual_seminar_english_cabri_english_2011.pdf
  11. Célérier, L., & Cuenca Botey, L. E. (2015). Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation. Accounting, auditing & accountability journal, 28(5), 739-772.
  12. Cheboi, E. K. (2019). Budget implementation and financial performance of The county government of elgeyo marakwet, kenya. A research project submitted in partial fulfilment for The award of the degree of master of business Administration (finance option), school of business, of Kenyatta university. Prieiga per internet?: https://irlibrary. ku. ac. ke/bitstream/handle/123456789/21669/Budget% 20Implementation.... pdf.
  13. Cuganesan, S. (2017). The design of performance budgeting processes and managerial accountability relationships. Public management review, 19(7), 954-971.
  14. De Andrés, P., De Fuente, G., & Martín, P. S. (2015). Capital budgeting practices in Spain. BRQ Business Research Quarterly, 18(1), 37-56.
  15. Edeme, R. K., & Nkalu, N. C. (2017). Budgeting for development: Lessons from 2013 capital budget implementation in Nigeria. Journal of economics and international finance.
  16. Effiom, L., & Edet, S. E. (2019). Challenges to capital budget implementation in Nigeria. African Research Review, 13(3), 167-180.
  17. Ejumudo, K. B. O., & Ejumudo, T. B. (2020). The problematic of budget implementation in Nigeria: A study of Delta State Government. Research in Social Change, 12(1), 38-56.
  18. Eton, M., Murezi, C., Fabian, M., & Benard, P. O. (2019). Internal Control and Budget Implementation in Kabale District Uganda.
  19. Faedlulloh, D., & Wiyani, F. (2019). Promote Good Governance in Public Financial: The Practice of Local Budget (APBD) Transparency Through Open Data Jakarta in Jakarta Provincial Government. Jurnal Good Governance, 15(1).
  20. Gachoka, N., Aduda, J., Kaijage, E., & Okiro, K. (2018). The Moderating Effect of Organizational Characteristics on the Relationship Between Budgeting Process and Performance of Churches in Kenya. Journal of Finance and Investment Analysis, 7(2).
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  23. Hidayah, R. U., & Azwardi, T. W. (2019). The Perception of Budgetary Goal Characteristic, Budget Adequacy and Organizational Commitment toward Regional Government Performance with Internal Control as a Moderator Variable in Musirawas Regency and Lubuk Linggau Municipality Organizational Management. Saudi Journal of Economics and Finance. Sriwijaya University, Palembang.
  24. Hiola, Y., & Rusidi, A. (2016). Political environment in the effect of the regional government financial performance on disclosure of financial information on website. Journal of Economics, Business, and Accountancy Ventura, 19(1), 27-36.
  25. Ianna, J. (2018). Budget implementation and governance in Nigeria. International Journal of Academic Discourse, 4(6), 1-8.
  26. Igyo, A. J., Simon, J., & Iorlumun, A. P. (2016). Beyond statutory federal allocation: A critical evaluation of the contribution of personal income tax on internally generated revenue of Benue State. British Journal of Economics, Management & Trade, 13(3), 1-13.
  27. Jena, P. R. (2016). Reform initiatives in the budgeting system in India. Public Budgeting & Finance, 36(1), 106-124.
  28. Kahari, C., Gathogo, G. M., & Wanyoike, D. (2015). Assessment of factors affecting the implementation of integrated financial management information system in the county governments: A case of Nyandarua county, Kenya.
  29. Kamau, J. K., Rotich, G., & Anyango, W. (2017). Effect of budgeting process on budget performance of state corporations in Kenya: A case of Kenyatta National Hospital. International Academic Journal of Human Resource and Business Administration, 2(3), 255-281.
  30. Karlsson, A. L., Blidnert, V., & Dergård, J. (2017). Contradictory budgeting practice?
  31. Kituyi, O., & Moi, E. (2021). Determinants of Public Participation in Budget Making Process in Devolved Governments in Kenya: A Case of Trans Nzoia County. Journal of International Business, Innovation and Strategic Management, 5(1), 37-51.
  32. Kooli, C. (2019). Governing and managing higher education institutions: The quality audit contributions. Evaluation and program planning, 77, 101713.
  33. Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607-610.
  34. Lawyer, C. O., & Nigeria, P. H. (2013). Budget preparation and implementation in the Nigerian public sector. Research Journal of finance and accounting, 4(16), 50-54.
  35. LG Approved budget estimates for FY2017/18. (2017). Kiruhura: Kiruhura District Local Government.
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  37. Locke, E. A., & Latham, G. P. (2013). Goal setting theory: The current state New developments in goal setting and task performance (pp. 623-630): Routledge.
  38. Lu, E. Y., Mohr, Z., & Ho, A. T.-K. (2015). Taking stock: Assessing and improving performance budgeting theory and practice. Public Performance & Management Review, 38(3), 426-458.
  39. Lunenburg, F. C. (2011). Goal-setting theory of motivation. International journal of management, business, and administration, 15(1), 1-6.
  40. Maikameng, A. S., Djani, W., & Toda, H. (2020). Village fund management accountability in Kleseleon village, Weliman district, Malaka regency. Annals of Management and Organization Research, 2(2), 67-80.
  41. Mappadang, A., Wijaya, A. M., & Mappadang, L. J. (2021). Financial performance, company size on the timeliness of financial reporting. Annals of Management and Organization Research, 2(4), 225-235.
  42. Masser, K. (2013). Participatory budgeting as its critics see it. Retrieved from https://www.bpb.de/themen/stadt-land/buergerhaushalt/513409/participatory-budgeting-as-its-critics-see-it/
  43. Mathenge, M. S., Shavulimo, P. M., & Kiama, M. (2017). Financial factors influencing budget implementation in counties (A survey of selected counties in Kenya). IOSR Journal of Economics and Finance, 8(4), 62-96.
  44. Medina, C., & Rufín, R. (2015). Transparency policy and students’ satisfaction and trust. Transforming Government: People, Process and Policy, 9(3), 309-323.
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  46. MFPED. (2009). A Guide to The Budget Process: Ensuring That Uganda's National Budget Reflects The Views and Priorities of Citizens. Ministry of Finance Planning and Economic Development Retrieved from file:///C:/Users/acer/Downloads/A%20Guide%20to%20the%20Budget%20Process.pdf.
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