Browsing by Author "Arinaitwe, Perpetua"

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    Financial Accountability Mechanisms in Local Governments in Uganda: a case of Kabale District Local Government
    (Journal of Accounting and Taxation, 2021-04-20) Arinaitwe, Perpetua; Eton, Marus; Agaba, Moses; Turyehebwa, Abanis; Ogwel, Bernard Patrick; Mwosi, Fabian
    The purpose of the study is to present financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal interviews were used to collect data from respondents. Frequencies and percentages were used to analyze quantitative data, while direct quotes from interviews conducted among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by software for document analysis (SPSS V 20.0). The study found out that service delivery was the most commonly used financial accountability mechanism, followed by financial reporting, expenditure control and budget. The paper therefore, concluded that service delivery is the most used mechanism of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities of the local people. This paper suggests that the local government should ensure that the district’s budget demonstrates community preference; salaries and wages should be paid in accordance with the district’s approved budget; expenditures on development should always be as per the approved budget, and the mode of financial reporting, particularly on liabilities should be standardized.
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    Participatory Budgeting in Local Governments
    (International Journal of Emerging Technology and Innovative Engineering, 2019-08) Eton, Marus; Arinaitwe, Perpetua; Mwosi, Fabian; Ogwel, Bernard Patrick; Sunday, Arthur; Turyamushanga, Labson
    The study established the contribution of participatory budgeting in the Kabale district's local government. Using a cross-sectional research design, in which both quantitative and qualitative approaches were adopted, the study investigated 117 units; which were randomly and purposively selected from 174 subjects. The study adopted self-administered questionnaires and interview guides to collect data. Frequencies and percentages were used to analyze quantitative data while direct quotes from interviews supported qualitative analysis. Quantitative analysis was supported by software for document analysis (SPSS V 20.0). The study investigated the contribution of participatory budgeting from the viewpoints of information sharing, codes of conduct, facility for citizen complaints, and stakeholders’ consultation. The study found stakeholders’ consultation as the most important contribution of participatory budgeting. However, it was undermined by the absence of clear rules and procedures that govern budget consultative meetings. Since all the constructs used in measuring the contribution of participatory budgeting in Kabale were above average, it was concluded that participatory budgeting is practiced in the Kabale district local government and is generally important. In recommendation, the Kabale district local government should spell out the rules and procedures governing participatory budgeting in a statute or guideline. Secondly, the local government should consider holding several consultative meetings with various stakeholders to ensure the priorities of the common person are catered for in the budget estimates for any financial year. Lastly, the local government should consider allocating some funds to facilitate the operations of the office in charge of citizens’ complaints.