EFFECT OF BUDGETS AND WORKPLANS ON PERFORMANCE …
MAKERERE UNIVERSITY
COLLEGE OF BUSINESS AND MANAGEMENT SCIENCES
EFFECT OF BUDGETS AND WORKPLANS ON PERFORMANCE OF LOCAL
GOVERNMENTS:
ACASE STUDY OF MUKONO DISTRICT
BY
SSEKATE JULIUS
06/U/9350/EXT
SUPERVISED
BY
MR. EBIRU DAVID
REASEARCH REPORT SUBMITTED TO MAKERERE UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF BACHELOR OF COMMERCE DEGREE
JUNE 2011.
DECLARATION
I SSEKATE JULIUS declare that this research entitled “The Effect of Budgets and Work plans on the performance of Local Governments: A case study of Mukono District Local Government“ is my original work and has never been produced by any one else to Makerere university or any academic institution for any award.
Signed:
_______________
SSEKATE JULIUS
Student
Date:____________________
APPROVAL
The under signed, I declare that I have supervised this research report and I am satisfied that is worth for the award of a Bachelor of commerce Degree of Makerere University.
Signed
……………………………….
MR. EBIRU DAVID
SUPERVISOR
DATE:………………………
DEDICATION
This piece of work is dedicated to my dear son and daughter Hillary and Leticia.The older Igrow the more Iwish to learn.
ACKNOWLEDGEMENT
With heartfelt thanks, I wish to acknowledge the intellectual guidance accorded to me by my supervisor Mr. Ebiru David through out the research process.
I also thank the administration of Mukono District Local Government for their commitment to facilitate completion of this study by giving me the information as were required.
I also wish to thank my course-mates for the invaluable support rendered to me during my interaction with them through discussions on my study subject.
To my family, I really thank God for your support and patience during my absence while conducting this research and the rest of my academic assignments.
Iwoud not wish to forget my friends Mr .Maganda Kizito,Mr.Musana.S and Mr.Kagaha Stephen for their timely advice rendered to me. May the Almighty God reward you all abundantly.
I am highly thankfull to Mr kiwanuka Moses for the guidance accorded me may the Loard reward you richly.
TABLE OF CONTENTS
Declaration i
Approval ii
Dedication iii
Acknowledgement iv
Table of contents v
List of tables ix
List of figures x
List of acronyms xi
Abstract xiii
CHAPTER ONE: BACKGROUND TO THE STUDY
1.0 Introduction 1
1.1 Background 1
1.2 Statement of the Problem 3
1.3 Purpose of the study 4
1.3.1 Objectives of the study 5
1.3.2 Research Questions 5
1.4 Scope 5
1.5 Significance 6
CHAPTER TWO: LITERATURE REVIEW
2.0 Introduction 7
2.1 Proportions of financial resources approved for the specific sectors for District local governments 7
2.1.2 Why budgeting 7
2.1.3 Key Players and Stakeholders and their roles in budgeting 8
2.1.4 Pre-Conditions for Successful Budgeting 10
2.1.6 Implications for late or no budget 11
2.2 External factors for poor Performance and Poor service Delivery 11
2.3 Internal actors or poor Performance and Poor service Delivery 14
2.4 Relationship between Local Council budgets, work plans and performance 15
CHAPTER THREE: METHODOLOGY
3.0 Introduction 16
3.1 Research Design 16
3.2 Area and population of the study 16
3.3 Sample size and selection 17
3.4 Sampling technique and procedure 17
3.5 Data collection instruments 17
3.6 Data quality control 18
3.7 Data analysis 18
3.8 Research constraints 18
CHAPTER FOUR: PRESENTATION, DISCUSSION AND ANALYSIS OF FINDINGS
4.0 Introduction 19
4.1.2 Expenditure performance through aggregate comparisons of the approved budget against releases and expenditure for the specific sectors in 2008/09 and 2009/10 22
4.1.3 Relationship between budgets, work plans and performance of Local Councils 25
4.1.4 Major challenges faced by district local governments in full absorption of the approved budget 26
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.0 Introduction 30
5.1 Summary of Findings 30
5.1.1 Proportions of Financial Resources Approved for the Specific Sectors for Mukono District Local Government in 2008/09 and 2009/10 30
5.1.2 Expenditure performance through aggregate comparisons of the approved budget against releases and expenditure for the specific sectors in 2008/09 and 2009/10 31
5.1.3 Relationship between Budgets, Work plans and Performance of Local Councils 32
5.1.4 Major challenges faced by district local governments in full absorption of the approved budget 32
5.2 Conclusion 33
5.3 Recommendations 33
References 35
APPENDICES
Questionnaire…………………………………………………………………………………….I
Letter of introduction…………………………………………….……………..…………...…..II
LIST OF TABLES
Table 1: Mukono District Local Government budget information for the financial years 2007/08 .3
Table 2: Mukono District Local Government budget information for the financial years 2008/09. 4
Table 3: Mukono District Local Government budget information for the financial years 2009/10 .4
Table 4: Summary of sample selection 17
Table 4.1.1: Demographic Data 19
LIST OF FIGURES
Figure 1: Indicating budget proportions for the different sectors for Mukono Local Government for the year(s) 2008/09 21
Figure 2: Indicating budget proportions for the different sectors for Mukono Local Government for the year(s) 2009/10 22
Figure 3: Showing Mukono District Local Government Budget expenditure performance for the year(s) 2008/09 for the distinct sectors 23
Figure 4: Mukono District Local Government Budget expenditure performance for the year(s) 2009/10 for the distinct sectors 24
Figure 5: Views on the Relationship between Budgets, Work plans and Local Councils Performance 25
Figure 6: Other Factors affecting Local Council Performance 26
LIST OF ACRONYMS
ACODE Advocates Coalition for Development and Environment
BN Billion
CAO Chief Administrative Officer
CDO Community Development Officer
FY Financial Year
HOD Head of Department
IGG Inspector General of Government
LG Local Government
LGA Local Government Act
LGBFP Local Government Budget Framework Paper
LGCDG Local Government
LLG Lower Local Government
MOFPED Ministry of Finance, Planning and Economic Development
MOLG Ministry of Local Government
PHC Primary Health Care
SPSS Statistical Package for Social Scientists
UAAU Urban Authorities Association of Uganda
UGX Uganda Shillings
ULAA Uganda Local Authorities Association
UNCCD United Nations Convention to Combat Desertification
URA Uganda Revenue Authority
FAL Functional Adult Literacy
ABSTRACT
The study intended to establish the effect of budgets and work plans on budget performance of Local Governments with a case study of Mukono District Local Government.
The study specifically sought to address four objectives namely:
1. To identify and compare the proportions of financial resources approved for the specific sectors for Mukono District local government in 2008/09 and 2009/10
2. To analyze expenditure performance through aggregate comparisons of the approved budget against releases and expenditure for the specific sectors in 2008/09 and 2009/10
3. To establish the relationship between local council budgets, work plans and performance.
4. To examine the major challenges faced by district local governments in full absorption of the approved budget
The required data was gathered from a sample of 35 respondents (LG officials) at District, Sub-county and Parish levels. These were subjected to in-depth interviews and survey respectively.
It was found that the Education sector is accorded a comparatively bigger proportion of the budget (42.25%, 13.02bn), followed by Primary Health Care (PHC) with 9.145 billion shillings (29.7%) and roads maintenance and construction with 5.549 billion shillings (18%). It was also found that average performance of Mukono District Local government budget performance was 80.81% for the financial year 2008/09 while the average budget performance in 2009/10 was 85.3%.
The major challenges facing Local Governments in full budget absorption were found to be both internal (such as capacity and administrative issues) and external (including amount of funding, time of release of funds, demand vs. supply, and infrastructural challenges).
It was finally concluded that Mukono district local government is a fairly credible budget performer and therefore implementer of social services on behalf of the central government but there is need to vigilantly deal with the challenges that lead to under performance on a wider and detailed scope.
Several recommendations were made largely suggesting productive and effective liaison between local Governments and their funding agencies to deal with the challenges as a team.
CHAPTER ONE
BACKGROUND TO THE STUDY
1.0 Introduction
This chapter of the research report, covers the background of the study, statement of the problem, purpose of the study, research questions, scope of the study and significance of the study.
1.1 Background
A budget is a detailed annual plan of how much revenue the local government will raise and how that revenue will be spent in line with the local government objectives, needs and priorities (Kitale, 2008).
Budgeting is a process of determining the future revenue of a local government for a given period (say one year) and then allocating that revenue between the Local Government needs and priorities (Local Government Act, 1997). The process of budgeting should go hand in hand with the planning process. Local government budget and plans need to reflect priorities and objectives set out in national policy plans and budgets (Local Government Finance And Accountability Act,1998).
According to the Local Government Finance And Accountability Regulation Act (1998), the local government planning and budget cycle has to fit into the national planning and budgeting cycle. All local governments operate a uniform recurrent and development budget structure which consists of:
Recurrent budget: This gives allocation to the sectors for development expenditure for example construction of health centers.
Development budget: This gives allocations to the sectors for development expenditure.
Revenue budgets: These show all local government revenues itemized to the sources of revenue for Instance local revenues, donor funds.
A local government refers to an administrative authority over an area that is smaller than a state (Ashaasha, 2010). The term is used to contrast with offices at nation-state level, which are referred to as the central government, national government, or (where appropriate) federal government. "Local government" only acts within powers delegated to it by legislation or directives of the higher level of government.
The system of local Government in Uganda is based on district, as a unit under which there are lower Local Governments and Administrative Units. These are spelt out in Section 4 and 46 of the Local Government Act, 1997:
The LG in a District rural area are; District Council and the Sub County Council, The LG in the City are the City Council and City Division Councils, The LG in a Municipality are the Municipal Council and Municipal Division Councils and The LG in Town is a Town Council.(Kitale,C (2008)
Division is equivalent to a Municipality. A Municipal Division and a Town Council are equivalent to a Sub-county. However, Section 80, LGA, 1997 provides that Urban Local Governments shall have autonomy over their financial and planning matters in relation to the District Councils but their plans shall be incorporated in the District Plan.(Local government Act 1997.)
Every Local Government is a body corporate with perpetual succession and a common seal, and may sue and be sued in its corporate name and may be, subject to rights enjoyed or suffered by a body corporate (Section 5[1] Local Government Amendments 2001).
Local Government budgets and work plans are associated with a number of problems which include the following:
The process has to be consultative and participatory which takes a lot of time; Unrealistic revenue estimates; It is not easy to convene a full council at the centre of the process so as to avoid monopolized and biased prioritization and expenditure choices; Under-funding from the central government leading to re-allocation of resources.
Local Government systems in Uganda also face a number of challenges in their implementation of work plans and budget and these include:- abuse of office, corruption, incompetence of councilors and failures to implement lawful council decisions.
Being one of the relatively large Districts in Uganda with a big and increased population, Mukono District has challenges of providing satisfactory services to the large public with its main funding from the central government.
1.2 Statement of the Problem
Despite the efforts made by the central government to improve on the economic development of Mukono District, budgets and work plans performance is still low. Budget conferences, seminars and workshops have been held to help staff and other stakeholders improve on their budget formulation and implementation but still the performance in budgets and work plan is still poor. This is likely because of the under-funding from the central government resulting into under performance and reallocation of some financial resources from the approved amount to supplement on other sectors. The situation if left unchecked could lead to further financial complications. The tables that follow indicate Mukono District Local Government budgetary information for 3 financial years as indicated in each:
Table 1: Mukono District Local Government budget information for the financial years 2007/08
|2007/08 June – November |Amount budgeted (bn ugx) |Amount absorbed (bn ugx) |Balance (bn ugx) |
|Education |13.734 |13.407 |0.327 |
|PHC |9.6465 |9.3195 |0.33 |
|Agriculture |1.6023 |1.2753 |0.327 |
|FAL |0.9483 |0.6213 |0.32 |
|Roads |5.8533 |4.6434 |1.2099 |
|Community development |0.327 | 0.327 |- |
|Natural resources |0.3924 |0.0654 |0.327 |
|TOTALS |32..7 |29.66 |2.84 |
Source: District Information Office
Table 2: Mukono District Local Government budget information for the financial years 2008/09
| 2008/09 June – November |Amount budgeted (bn ugx) |Amount absorbed (bn ugx) |Balance (bn ugx) |
|Education |13.02 |12.71 |0.31 |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
|PHC |9.145 |8.835 |0.31 |
|Agriculture |1.519 |1.209 |0.31 |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
|FAL |0.899 |0.589 |0.31 |
|Roads |5.549 |4.402 |1.147 |
|Community |0.31 |0.31 | - |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
|development | | | |
|Natural resources |0.372 |0.31 |0.062 |
| | | | |
| | | | |
| | | | |
|TOTALS |30.814 |28.365 |2.45 |
Source: District Information Office
Table 3: Mukono District Local Government budget information for the financial years 2009/10
|2009/10 June – November |Amount budgeted (bn ugx) |Amount absorbed (bn ugx) |Balance (bn ugx) |
|Education |13.86 |13.52 |0.34 |
|PHC |9.735 |9.402 |0.36 |
|Agriculture |1.617 |1.29 |0.3 |
|FAL |0.957 |0.627 |0.33 |
|Roads |5.907 |4.686 |1.221 |
|Community development |0.33 |0.33 |- |
|Natural resources |0.396 |0.31 |0.068 |
|TOTALS |33 |30.165 |2.619 |
Source: District Information Office
1.3 Purpose of the study
To analyze the effect of local government budgets and work plans on the performance of local governments in the delivery of public goods and services.
1.3.1 Objectives of the study
The study was guided by the following research objectives.
1. To identify and compare the proportions of financial resources approved for the specific sectors for Mukono District local government in 2008/09 and 2009/10
2. To analyze expenditure performance through aggregate comparisons of the approved budget against releases and expenditure for the specific sectors in 2008/09 and 2009/10
3. Establish the relationship between budgets, workplans and the performance of local councils
4. To examine the major challenges faced by district local governments in full absorption of the approved budget
1.3.2 Research Questions
The following research questions guided the study.
1. What are the specific proportions of budget resources approved for the specific sectors for Mukono District local government in 2008/09 and 2009/10?
2. What has been the performance of local governments in spending public funds in relation to the approved budget for the specific sectors in 2008/09 and 2009/10?
3. What are the major challenges faced by district local governments in full absorption of the approved budgets for the specific sectors?
1.4 Scope
Geographical scope
The study was conducted in Mukono District where the respondents were drawn from the District headquarters.
Content scope
The study endeavored to compare the proportions of the budget resources approved for the different sectors in district local governments, analyze the effectiveness of district local government in expenditure of the approved budgets as well as examined the major challenges facing district local government.
Time scope
The study covered budget expenditures for the financial years 2008/09 and 2009/10.
1.5 Significance
The result of the study will provide the following values.
1. The study will provide up-to-date information regarding the major challenges faced by local governments in the full and effective absorption of approved budgets for the specific amounts of goods and services under the distinct sectors i.e. Education, health and agriculture.
2. The study will provide tailor made recommendations to assist local governments improve their performance regarding budget allocations and expenditures in the distinct sectors in their respective areas of jurisdiction.
3. The study will provide foundation for further research regarding budgeting and expenditure in local governments at district level.
CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
This chapter presents a review of the relevant literature related to the study. Different scholars and writers are acknowledged for the information drawn from their works. The presentation of the literature takes the order by which the study objectives are stated.
2.1 Proportions of financial resources approved for the specific sectors for District local governments
According to UNCCD (2007), the government of Uganda approved distinct proportions of inter-sectoral budget resources to the specific sectors of local governments for delivery of services to the public. For instance, government approved 42% of the total budget for local governments to primary education, 29.5% to primary health care, 4.9% to agriculture extension, 2.9% to functional adult literacy, 17.9% to road maintenance, 1% to community development and 1.2% to natural resources.
A closer analysis of the above allocations to the inter-sectoral budget allocations reveals that primary education, primary health care and road maintenance consume relatively sizeable proportions of the local government budget in comparison to other sectors. In almost all cases, the government funds over 97% of the district local government budgets while other funding is drawn from local revenue and donations.
2.1.2 Why budgeting
According to the local government finance and accountability regulation Act 1998, the Local Government must produce a budget because:
o It has scarce resources which are not sufficient to carry out all its programmes and projects
o It is a legal requirement
o To identify and disclose sources of income
o To requisition for funds to implement approved programmes so that a particular programme does not encroach on the resources of others
o It is a requirement of good governance and a political tool that provides overall guidance
o It is an information/communication tool for both the central government and donors detailing how transfers from them to local governments were utilized and whether compliance with donor and national objectives is being observed.
2.1.3 Key Players and Stakeholders and their roles in budgeting
|Players |Roles |
|1) LG Budget |Responsible for managing the local government budget process nationally and setting |
| |policies and guidelines to be applied during the process |
|2) MoFPED |Holds national budget conferences and regional local government budget framework |
| |workshops to kick-start the process |
|3) Line Ministries |Review of sector recurrent and development expenditure policy guidelines, allocation of|
| |conditional grants |
|4) Local Government Finance Commission |Advises on all allocations to LGs |
| |Allocates unconditional , equalization grants |
| |Ensures that local government budgets are balanced |
|5) Uganda Local Government Association (ULGA, ULAA & |Negotiates sector guidelines with the line ministries and advocates for local |
|UAAU) |government on issues that concern them |
|6) The Local Council |Approves the budget |
| |Ensures the budget is implemented according to priority areas |
| |Sets policy objectives and determines the development goals of LGs |
|7) Executive Committee of the Council |Recommends policy to Council |
| |Oversees implementation of council policies |
| |Reviews costed priorities |
| |Evaluates performance against approved work plans |
|8) Accounting Officer - CAO |Oversees budgeting and budgetary control to ensure that planned activities proceed |
| |within the prescribed framework |
| |Oversees revenues collection and expenditure according to approved budgets |
| |Gives technical guidance to council |
| |Makes reports to the executive committee on the progress of activities and projects |
|9) Budget Desk |Prepares the budget which must be balanced |
| |Prepares the budget call |
| |Assists LLGs and HoDs in preparation of their budgets |
| |Provides technical input to make revenue projections |
| |Facilitates the prioritization process in sector committees and in the budget |
| |conference |
| |Gathers and records information to the MoFPED regional LG Budget Framework paper |
| |workshop |
| |Ensures sectors/departments observe the formal requirements for the budget including |
| |deadlines |
| |Consolidates and prepares the LGBFP and budget in time |
| |Prepares annual workplan |
|10) Chief Finance Officer |Supervises and coordinates the budget desk |
| |Ensures that no expenditure is incurred that is not in the approved budget |
| |Supervises and ensures prompt collection of revenue |
|11) HoDs |Formulate sectoral plans and budgts |
| |Act as vote controllers |
Source: Guide for participatory planning in LGs (MoLG).
2.1.4 Pre-Conditions for Successful Budgeting
According to Luthas, C (1998) local government budget must meet the following conditions.
o The preparation process has to be consultative and participatory in order to ensure ownership to both process and approved budget
o A systematic process of prioritization of programmes and expenditure which is based on informed choices must take place
o Planned outputs, activities and expenditure allocations in the annual work plan and budget estimates must realistic and achievable
o Realistic revenue estimates
2.1.5 The Criteria for Successful Budgeting Process
According to the local government Act 1997, local council budget must be prepared in accordance to the following criteria.
o The full council must be at the centre of the process so as to avoid monopolized and biased prioritization and expenditure choices
o Sufficient time must be reserved for participation and dialogue between relevant stakeholders and for public hearings
o Councilors must be provided with well-arranged and accessible budget material that gives a clear financial overview of past financial and output performance and the current and anticipated financial position of the council
o Clear linkages between plans and the budget, including recurrent cost implications of capital investments and development projects must be catered for
o Possible scenarios and the consequences of different choices have been provided as a basis for political discussion and decision making.
2.1.6 Implications for late or no budget
According to the local government Act (1997), the budget is a legal requirement with a legal deadline. Section 83(iv) of the LGA requires that a local government must pass its budget not later than 15th June.
The budget is central to effect implementation of local government programmes. The reading and subsequent approval of the budget and annual work plan by the council is a pre-condition for disbursement of central government transfers.
2.2 External factors for poor Performance and Poor service Delivery
a) High dependence on the central government
District local governments are highly dependent on central government transfers. During FY 2008/9, central government transfers accounted for 94.6 percent, while donor contributions accounted for 5 percent, and local revenues constituted only 1 percent. This level of dependency affects the service delivery and overall performance of the district. Most grants from the central government are conditional and therefore earmarked for specific services. Only a slight degree of flexibility is permissible, but even so with restrictions. The unconditional grant, which is the only grant that local governments may use as part of their revenue, is mainly used to pay staff salaries. In many instances, these funds are not adequate, creating a funding gap. This gap means that the districts have to operate below the acceptable minimum personnel structures. (Discussion with chief finance officer – Mukono district ).
b) Absence of strategic development planning and Implementation targets
Almost all districts in Uganda operate using the three-year rolling DDP. The budgeting and implementation of the plan takes the form of an annual work plan with very short-term targets set for every financial year. There is no strategic long-term investment plan that can provide a framework for setting long-term development targets and budget allocations. For example, District Councils have no clearly defined targets for key sectors such as education, health, roads, or even local revenue collection over a number of years. Indeed, the absence of long- term strategic development targets denies the councils the opportunity to operate in a more strategic manner and to measure their own performance on the basis of clearly defined development and service delivery benchmarks. (Discussion with Mukono District Local government councilors)
c) Lack of Knowledge among the Electorate on the Civic Functions of the councils
There is wide civic incompetence manifested in a lack of basic knowledge by the electorate regarding the key roles of councilors and the basic functions of the local government system. The electorates in most Districts have serious misconceptions on the roles and responsibilities of councilors, and hence some within the electorate saw their councilors as people who are supposed to bury the dead, attend local parties, and make contributions to individual and community problems. They lack knowledge on the basic functions and duties of the council —from the planning cycle of local governments, to the rights and entitlements that the electorates can expect to get from their councils. This ignorance is an inhibitor for the public’s participation in planning, budgeting, and implementation of the local government’s programmes.
d) Political Power without Authority over planning and budgeting
Legally and politically, local government councils are responsible for all local government functions, including planning, financial accountability, and the delivery of public goods and services. However, most district political leadership holds no controlling or other appropriate authority to determine or direct how the funds allocated to the district are utilized. The Chief Administrative Officer (CAO) who is the accounting officer of the district is appointed by the central government. Additionally, the various ministries —including those responsible for local governments and finance —have developed a set of guidelines and procedures that limit the involvement of the local government councils in the management of the district ’s financial resources, including the procurement process. The guidelines and procedures enjoin the council to oversee the use of funds by the technical agencies of the local government, but don’t permit them to get involved in the governance of these resources. This is popularly referred to as the “eyes on, hands off ”approach to the governance of the financial resources of local government councils.
e) Corruption and public Service Delivery in the Districts
Findings from the 2008 Auditor General’s Report revealed various forms of corruption including outstanding administrative advances, lack of land titles, poor quality and loss of cash in districts. During a separate investigation conducted by the office of the Inspector General of Government (IGG) during 2007, cases of low ethical standards were exposed in districts like Luwero where the Town Clerk of Luwero District was implicated in the payment of bribe in a bid to secure his job. Furthermore, the IGG directed the Chief Administrative Officer to return the appointments of two officers who were deemed to have been irregularly appointed by the DSC in a non competitive process and thus called their positions to be re-advertised. During 2007 still, the Luwero District records officer was detained at Central Police Station in Kampala for forging stamps and signatures in a bid to access a loan of Ug. Shs 945, 000 . Such occurrences undermine the quality and efficiency of service delivery in District local governments (Ashaasha et al, 2010).
f) Abuse of Public Office
A special audit ordered in Luwero in June 2009 by the State Minister for Primary
Health exposed various forms of abuse of office including grave mismanagement in health centres. During the audit, one health centre was visited Kasana and three health centres in Bamunanika Sub County. The health centres did not have drugs including Coartem, a recommended malaria drug that is acquired free of charge from the National Medical Stores. Furthermore, the director for health services was not resident in the district and lived in Kampala. The medical store at the District health unit had expired drugs while patients complained of having to buy paraffin to light up the wards as well as having to pay for most of the prescribed drugs.
The audit also highlighted poor monitoring on behalf of the district political leaders to whose attention the matter was not yet known. In a separate surprise visit to randomly-selected health centre IIIs including Butuntumula Health Centre III in Katikamu County, only 2 out of 10 health workers were on duty at 4:00pm, both of whom were midwives. This state of affairs reveals abuse of office on the part of the technical officers in District local governments and this undermines performance.
2.3 Internal actors or poor Performance and Poor service Delivery
a) Quality of District Councilors and other capacity Issues
The quality of councilors is mainly affected by their average level of education. At the moment, there is no minimum education requirement for anyone to hold the office of a district councilor in many districts. In fact, councilors are not required to submit any academic papers as part of the eligibility requirements to contest for the office of councilor. There is widespread consensus that councilors with very low levels of education fail to express themselves during plenary sessions, while some cannot make written contributions to any committee. The low levels of education undermine effective debate and interaction among councilors and the highly educated technical staff whom they are presumably supposed to supervise. Besides, the councilors themselves do not keep coherent records of their activities and contributions.
b) Poor record-Keeping
As noted above, councilors in many Districts exhibited poor record-keeping in relation to their activities as elected leaders. For example although many councilors claim to have made contributions during meetings and met with their electorate, there are no records to confirm evidence to this effect. Some councilors do not have diaries or note books while others use loose record options and cell phones that cannot be tendered as evidence of performance at the time of the assessment. At the council level, it is common that while councilors claim to make contributions during plenary sessions, many such contributions are not recorded by the clerks to the council due to errors within.
c) Failure of councilors to provide link between electorate and the district
In a study conducted by ACODE (2007) in Luwero, it was established that many councilors are often absent from their constituencies and leave their constituencies unattended to. It is no surprise, therefore, that the indicators with the worst scores were ‘contact with electorate ’ and ‘attendance of lower local councils.’’ This leaves constituencies devoid of political direction and the much- needed oversight role that political leaders ought to provide. It was noted, for example, that some councilors are engaged in businesses in Southern Sudan with little time for their council activities.
2.4 Relationship between Local Council budgets, work plans and performance
The district local council and the sub-county council are established as corporate legal entities under the Local Government Act. At their respective levels, the councils are vested with powers and responsibilities to (i) enact local laws necessary for the effective governance of the areas within their jurisdiction; (ii) ensure accountability and transparency in the conduct of council business and utilization of council funds; (iii) ensure effective planning and budgeting to spur development and the delivery of public services to the local population; and (iv) monitor the delivery of public service on priority national programmes. The score-card performance of Nebbi District was assessed on these parameters.
Drawing from Score-Card Performance of Nebbi District Council (ACODE, 2010), the Council scored 84 points overall, with good performance registered in council planning and budgeting (11 out of 12),legislation(16 out of 20), accountability (18 out of 20), and monitoring service delivery (43 out of 48). The district’s good performance in planning and budgeting is attributed to various factors, including the existence of an approved District Development Plan (2008/09-2011/12), for example, as well as a Capacity Building Plan and a Revenue Enhancement Plan. The district vision and mission statements were also displayed on the district notice board. The good performance under the legislative role is attributed to holding council meetings on time, the adoption of the rules of procedure, and the enactment of ordinances and motions. As part of planning, the district council had also organized focused tours to the districts of Gulu and Wakiso during the year under review. However, the district did not have all the requisite legislative resources. In other words, good planning is also facilitated by availability of resources which in turn has a bearing on the level of performance of local councils in relation to their respective budgets.
CHAPTER THREE
METHODOLOGY
3.0 Introduction
This chapter presents the methods by which the study was conducted. In particular, it explains the research design, study design, population of the study, sample selection, data collection and data analysis methods.
3.1 Research Design
The research was case study and it utilised both qualitative and quantitative tools of inquiry. The quantitative aspects were used to capture quantifiable patterns on the responses of the respondents and the qualitative aspect were used to explore in-depth the issues in the study.
3.2 Area and population of the study
The study was conducted in Mukono District in the Central part of Uganda from which one more district (Buikwe District) has been formed and where a major town council has been turned into a municipality. The population of Mukono District on March 18th 2011 is approximately 1,355,750. (Extrapolated from a population of 1,070,400 on January 18th 2010 and a population of 1,114,300 on March 19th 2010.)
The district is said to be among the fastest growing districts in Uganda with increase in commerce especially manufacturing, which has attracted people from other regions in search for employment and settlement. A big population (over 80%) is engaged in agriculture where subsistence agriculture and animal husbandry are widely practiced. Crops grown include: Cassava, Rice, Groundnuts, Sorghum and millet.
In particular, the study population was key officers at the district level, municipal/sub-county level and parish level. These included the District chairperson, CAO, town clerks, community development officers, sub-county and parish chiefs.
3.3 Sample size and selection
A total of 35 respondents from Mukono District Local government was interviewed. A summary of the study sample breakdown is captured in the table below:
Table 4: Summary of sample selection
|Source of respondent |Purpose |No. |% of total |
|District level |In-depth interview |5 |14.3 |
|Municipal/Sub-county level |In-depth interview |10 |28.6 |
|Parish level |Survey |20 |57.1 |
|Total | |35 |100 |
3.4 Sampling technique and procedure
Apart from the parish level respondents, the purposive selection method for the rest of the respondents was employed. This is because all the targeted categories of respondents are involved and were knowledgeable about the budget and workplan issues in the District and they can all provide reliable responses about the issues being studied.
3.5 Data collection instruments
In-depth interview: These were one-on-one interviews with the key informants from higher administrative offices in the study area. These captured information regarding budget proportions, budget performance and the major challenges faced in budget implementation.
Survey Questionnaire: This involved questions regarding the proportions of the budget for specific sectors and performance by the district in delivery of services to the public and the relationship between budgets, work plans and local council performance.
Content analysis: this reviewed literature regarding budgeting in local governments and performance of local governments in services delivery. The review was conducted in line with a checklist.
3.6 Data quality control
The questionnaire was pre-tested to determine the reliability and validity. Pre-testing was done before the actual field study among 10 people. Instruments validity was ascertained by discussing the questionnaires with the supervisor. Reliability of the questionnaire was ascertained by checking the accuracy, completeness and consistence in the responses made by respondents.
3.7 Data analysis
After collection, checklist data were edited and coded. In editing, data were examined for errors and omissions and corrected where necessary and possible. In the coding, data were organised into categories after which, numerals were assigned to each item before entering it into the computer. After entering using SPSS programme, the computer was used to generate quantitative results in form of percentages, frequencies, means, averages etc. these were used in writing the report together with the qualitative results.
3.8 Research constraints
At the practical level there was a logistical challenge of acquiring all the required stationery items including papers, printing and photocopying besides other expenditures. As a solution the researcher ensured to purchase all his supplies from the cheapest sources possible to minimise costs.
Some officers were not readily willing to give information regarding the district budget and the performance fearing disclosure of sensitive information to an external party. The researcher lobbied and convinced the respondents that the information is for academic purposes only and not for any malicious-intentions.
CHAPTER FOUR
PRESENTATION, DISCUSSION AND ANALYSIS OF FINDINGS
4.0 Introduction
This chapter presents the major findings of the study under each one of the study objectives. Graphical expressions such as pie charts, line graphs and bar charts are used to express quantitative findings. In addition, percentage and frequency tables are used in the presentation. Analytical and descriptive approaches are used to present qualitative findings.
Table 4.1.1: Demographic Data
|Response |Frequency (n=x) |Percentage (%) |
|Level of service | | |
|District |5 |14.3 |
|Municipality |10 |28.6 |
|Parish |20 |57.1 |
|Total |35 |100 |
|Duration in service | | |
|Below 2 years |2 |5.7 |
|2 – 5 years |21 |60 |
|6 – 9 years |12 |34.3 |
|Total |35 |100 |
|Current Department/position of responsibility | | |
|District Planning Department |3 |8.6 |
|District finance minister |1 |2.9 |
|Community Development Officer (District) |1 |2.9 |
|Sub County Chief |5 |14.3 |
|Community Development Officer (Sub County) |5 |14.3 |
|Parish Chief |20 |57 |
|Total |35 |100 |
Source: Field Interviews
Level of service
Table 1 reveals that majority of the respondents (57%) are serving at parish level, followed by 28.6% serving at Municipality level. The rest of the respondents (14.4%) serve at District level.
Duration of service
Table 1 further reveals that majority (60%) of the respondents had served in Mukono District Local Government for between 2 to 5 years. These were followed by 34.3% who had served for between 6 to 9 years in Mukono. The least were 5.7% and these had served for below 2 years in the District.
Current Department/position of responsibility
The findings revealed that majority of the respondents are parish chiefs (57%), followed by Sub county Chiefs and Sub county CDOs each with 14%, followed by District planning department with 8.6% and lastly, the District Finance Minister and District CDO each with 2.9%.
As described in the text above, almost all the respondents were relevant to the study given that majority have been serving in the district for not less than two years, they serve in the appropriate local government levels, positions and departments of responsibility as required by the study. Given respondents of such demographic background, the information given can fairly be trusted and relied on for drawing conclusions and making recommendations in this study.
4.2 Proportions of Financial Resources Approved for the Specific Sectors for Mukono District Local Government in 2008/09 and 2009/10
This forms the first specific objectives of the study. It involved making inquiries with high level District officials about the District’s budget background and apportioning over the distinct sectors. The figure that follows indicates the information as collected from the District Offices on this matter:
Figure 1 indicating budget proportions for the different sectors for Mukono Local Government for the year(s) 2008/09
[pic]
Source: District Information Office
The overall total budget approved for financial years 2008/09 was 31 billion Uganda shillings. Figure 1 indicates that the Education sector consumes a comparatively bigger proportion of the budget (13.02bn), followed by Primary Health Care (PHC) with 9.145 billion shillings and roads maintenance and construction with 5.549 billion shillings of Mukono District Local Government budget. The proportion for Education covers both the primary and secondary level education. Primary Health Care involves immunization, health education and general medical care in the district. Roads, as earlier stated include construction (minimal) and maintenance (on the wider scale).
Agriculture came forth in amount of the budget with 1.519% followed by Functional Adult Literacy (0.899), Natural Resources (0.372) and lastly Community Development with 0.31billion shillings.
Figure 2 indicating budget proportions for the different sectors for Mukono Local Government for the year(s) 2009/10
[pic]
Source: District Information Office
In comparison to 2008/09 budget of 31 billion shillings, the overall total budget approved for financial years 2009/10 was 33 billion Uganda shillings. Figure 2 reveals that the education sector still consumed a comparatively bigger proportion of the budget (13.86bn) in relation to the other sectors which include Primary health Care (9.735bn, roads sector (5.907bn), agriculture (1.617bn) and Functional Adult Literacy (0.957bn). As in the last financial year 2008/09, the least funded sectors were natural resources (0.396bn) and community development with only 0.33 billion shillings.
4.1.2 Expenditure performance through aggregate comparisons of the approved budget against releases and expenditure for the specific sectors in 2008/09 and 2009/10
This is the second specific objective of the study and it required comparing the performance of he District through comparing the approved budget resources and the proportions of the budget that were absorbed in the period(s) being studied. The figure that follows reflects the findings on this matter:
Figure 3: Showing Mukono District Local Government Budget expenditure performance for the year(s) 2008/09 for the distinct sectors
[pic]
Source: District Information Office
The figure indicates that community development had the highest budget absorption of 100% (0.31bn of 0.31bn shs) followed by education with the second highest budget absorption rate of 97.6% (12.71bn out of 13.02bn shs). These were closely followed by Primary Health Care with 96.6% rate of budget absorption which is 8.835bn out of 9.145bn shillings. Natural resources were fourth with an absorption rate of 83.3% of 0.372bn shillings, followed by Agriculture with an absorption rate of 79.6% which is 1.209bn out of 1.519bn shillings. Next was functional adult literacy with and absorption rate of 65.5% (0.589bn out of the 0.899bn shs). The least absorbed budget was found under the roads sector where only 43% (2.386bn out of 5.549bn shillings) was absorbed. This was blamed on the late release of funds by the central government coupled with the complex procedures that have to be observed under roads construction.
Further analysis reveals that all the above combined and average calculated gives a general performance of Mukono District Local government budget performance to 80.81%, which is 26.349bn out of 30.814bn shillings for the year 2008/09.
Figure 4: Mukono District Local Government Budget expenditure performance for the year(s) 2009/10 for the distinct sectors
[pic]
Source: District Information Office
Under the year 2009/10, the district received 33bn shillings. From that, 13.86bn shillings was approved for the education sector but a proportion of 13.52bn shillings was absorbed. This gives an absorption rate of 97..5% which is the second highest rate following community development with 100% absorption (0.33bn out of 0.33bn shs). Third was primary health care with an absorption rate of 96.6% (9.402bn of 9.735bn shs). That was followed by the agricultural sector with an absorption rate of 79.8% which is 1.29bn shillings out of 1.617bn. This was closely followed by the roads sector with an absorption rate of 79.3% (4.686bn out of 5.907bn shs). Next was the natural resources sector with an absorption rate of 78.3% which is 0.31bn out of 0.396bn shillings for 2009/10. The least performing sector under budget absorption was functional adult literacy with 65.5%, meaning out of the 0.957bn shillings received for services under this sector, 0.627bn shillings was absorbed in 2009/10.
The general performance on average for 2009/10 was 85.3%, giving Mukono District Local Government an improvement in budget performance of 4.48% when compared with the previous year’s 80.81% average budget performance rate.
The officials expressed that there would have been better performance in case the following challenges and impediments weren’t existing to distort the implementation of activities and delivery of services to the population:
4.1.3 Relationship between budgets, work plans and performance of Local Councils
This was the third specific objective of the study. It was intended to establish whether there is a direct link between local council budgets, work plans and their performance at implementation stage. The figure that follows gives the findings on this issue:
Figure 5: Views on the Relationship between Budgets, Work plans and Local Councils Performance
Source: Field Interviews
The findings indicated that the majority (68%) of the respondents believed there is a direct relationship between budgets, work plans and overall performance of local councils. These also believed that there are secondary factors that indirectly affect local councils’ performance in relation to their budgets and work plans. However, 22% of the respondents disagreed saying that there are other factors that directly affect the performance of local councils at implementation level other than the budgets and work plans. Surprisingly, 10% of the respondents were undecided on this matter.
Figure 6: Other Factors affecting Local Council Performance
Source: Field Interviews
According to figure 6, 49% of the respondents held that availability of funding significantly affects the performance of local councils at implementation level. They said that this determines the time of commencement, the quality and types of facilities to employ in the process and the quantity of services/activities that can be implemented at a given point in time.
That was followed by 21% of the respondents who indicated that personnel experience in a given area of activity determines much the performance of local councils. Others held that accessibility to the inputs and the recipients determines a lot the level of performance of local councils, 9% indicated that the size of the services demanded in relation to availability of resources has great bearing on the performance of local governments while 7% said the level of technology also has a bearing on local council performance.
4.1.4 Major challenges faced by district local governments in full absorption of the approved budget
Several stringent issues were mentioned as stumbling blocks to successful and full absorption of the local government budget both at the district and sub county levels. The most commonly mentioned issues in chronological order are presented as follows:
Delay in the release of funding
Local governments have the central government as the biggest source of funding for their activities. The central government it self has its own challenges ranging from administrative to financial availability issues. It was particularly stated that in many cases, funds have been released late which hampers the effective adherence to the implementation workplan as initially planned by the local government authorities from the district downward. District local governments are the main implementation agents of the central government and there is a lot of work to do in the process. Any delays at certain levels regarding planning and release of funds inevitably affects performance of the district as the implementing agent. The challenge of delay of release of the funding was particularly felt more in 2008/09 and the average budget performance rate (78.3%) is witness to this phenomenon.
Capacity issues
It was mentioned that there is under-staffing in some of the district departments such as roads construction and maintenance and in natural resources. That is probably why the performance of these departments was not very impressive especially in 2008/09. The deficiency in number of staffs required to execute a multitude of tasks over a prescribed and often strict time is greatly worsened by the late release of funding particularly from the central government. This inevitably makes some departments to lag behind in implementation of the planned activities at the different levels in the district. In addition, there is an aspect of limited transportation. The district owns fewer vehicles as compared to what would actually enable effective and fast execution of activities by the different departments. Many times, some officers borrow vehicles from other departments and from partner civil society organizations.
Accessibility / infrastructural issues
Although Mukono District is one of the eldest districts in the country, the district officials stated that a number of areas are quite remote and accessibility is a big challenge. Mukono particularly has a number of islands and lake-located communities where the roads infrastructure is not well developed. As mentioned in the preceding paragraph, the district is further constrained by limited transportation means (vehicles). This ultimately undermines effectiveness and efficiency in activity implementation.
Corruption and general abuse of office
Drawing from the key informant interviews held between the researcher and some of the key district level officials, there are several cases where authoritative figures in the district have undermined effectiveness and efficiency in service delivery by tactifully influencing the selection of suppliers of different important items to the district. It was said that they accept bribes from the wealthy service providers and in return, they influence decision making especially regarding awarding particular tenders to the applicants/service providers. These in most cases are not necessarily qualified to give the services. As a result, there is delay in delivery of supplies to the appropriate departments and sometimes the quality of the supplies is compromised. This finally affects the trends and effectiveness with which the work plans are implemented.
Poor records management
This challenge was particularly said affect the monitoring, reporting and accountability aspect. Currently, the district has just started to ensure that its departmental records are computerized. In the previous years, there has been manual management of records in the majority of the district’s departmental offices which has led to delays in reporting and accountability. This in turn affects the implementation of the assignments for the next period at the successive stages. Many of the staff members are poor at records management which ultimately affects performance in all sections in the district’s departments.
Multiple accounts, multiple accounting
It was reported that a concern for financial accountability has created a situation where a typical LGA may be operating several bank accounts, each assigned to a different institution, project or donor. They also have multiple reporting requirements to several different sources of funds. This has created a very difficult financial management and reporting situation, where managers have to stay on top of such a large number of accounts. This problem has been recognised, and effects of trying to address it are being put in place, primarily by bringing more sectors within the LGCDG and block grant funding mechanisms and away from ministerial subventions.
Limited accessibility of information
Although in principle, many of the key documents in the planning and budget process are public, it can often be very difficult to access this information. Much information stays on shelves or in computers rather than being on public display, and some public officials still have the attitude that access to information is not a right.
The findings as presented and described above are further but precisely discussed in the next chapter.
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.0 Introduction
In this chapter, the major findings of the study are summarized from which conclusions are reached. Recommendations are then made to bridge any existing gaps regarding effectiveness and efficiency in local government budget implementation.
5.1 Summary of Findings
5.1.1 Proportions of Financial Resources Approved for the Specific Sectors for Mukono District Local Government in 2008/09 and 2009/10
After making inquiries with high level District officials about the District’s budget background and apportioning over the distinct sectors, it was established that out of the total budget of approximately 31bn shillings, the Education sector is accorded a comparatively bigger proportion of the budget (42.25%, 13.02bn), followed by Primary Health Care (PHC) with 9.145 billion shillings (29.7%) and roads maintenance and construction with 5.549 billion shillings (18%). Indeed, these apportionments are indicative of the priorities of the services needed in Mukono District Local Government. In fact, given the size of its population of people, Education and health make an essential part of the services that require bigger funding to match the demand. As was stated earlier, Education covers the primary and secondary level education while Primary Health Care involves immunization, health education and general medical care in the district.
On the other hand, the overall total budget approved for financial years 2009/10 was 33 billion Uganda shillings giving it an excess margin of approximately 2bn shillings over that of 2008/09. Still in year 2009/10, the education sector consumed a comparatively bigger proportion of the budget (42%, 13.86bn) in relation to the other sectors which include Primary health Care (29.5%, 9.735bn, roads sector (17.9%, 5.907bn), agriculture (4.9%, 1.617bn) and Functional Adult Literacy (2.9%, 0.957bn). As in financial year 2008/09, the least funded sectors were natural resources (1.2%, 0.396bn) and community development with only 0.33 billion shillings (1%). However, education, agriculture, PHC and roads were comparatively and proportionately (in percentage) given a little lesser resources compared to the slight increase in the budget resources for natural resources.
5.1.2 Expenditure performance through aggregate comparisons of the approved budget against releases and expenditure for the specific sectors in 2008/09 and 2009/10
As reported in chapter four, community development had the highest budget absorption of 100% (0.31bn of 0.31bn shs) followed by education with the second highest budget absorption rate of 97.6% (12.71bn out of 13.02bn shs). These were closely followed by Primary Health Care with 96.6% rate of budget absorption which is 8.835bn out of 9.145bn shillings. These statistics do not show a significant relationship between the amount of monies received by the distinct departments and the absorption rates in percentages. However, it should not be ignored that majority of the less funded sectors such as natural resources, community development and FAL had more ability of achieving a better performance rate than the other highly funded sectors such as roads and agriculture. The comparatively poor budget performance of some sectors led to a reduced average performance of Mukono District Local government budget performance (80.81%) for the financial year 2008/09.
On the other hand, under the year 2009/10, the district received 33bn shillings. From that, 13.86bn shillings was approved for the education sector but a proportion of 13.52bn shillings was absorbed indicating a budget performance of 97.5% trailing behind community development with 100% absorption (0.33bn out of 0.33bn shs). The improvement in budget performance under the education sector was also reflected under other sectors such as primary health care with an absorption rate of 96.6% (9.402bn of 9.735bn shs), followed by the agricultural sector with an absorption rate of 79.8% which is 1.29bn shillings out of 1.617bn, closely followed by the roads sector with an absorption rate of 79.3% (4.686bn out of 5.907bn shs). However, although functional adult literacy featured as the least performing sector under budget absorption with 65.5%, the average budget performance in the overall in 2009/10 (85.3%) was better than that of 2008/09 of 80.81%. This gave a general performance increase of Mukono District Local Government of 4.48%. The reason for this increase was that a number of bottlenecks had been reduced which hampered budget implementation in the previous year (2008/09). For instance, deliberate efforts were made to train officers in proper records management, accountability and general administration. This was achieved through a series of workshops funded mainly by the civil society development partners.
5.1.3 Relationship between Budgets, Work plans and Performance of Local Councils
A close analysis of the review of literature related to Relationship between Budgets, Work plans and Performance of Local Councils in Nebbi District (ACODE, 2010), and the findings of the current study, it is no coincidence that the majority (68%) of the respondents believed there is a direct relationship between budgets, work plans and overall performance of local councils.
In addition, 49% of the respondents held that availability of funding significantly affects the performance of local councils at implementation level (figure 6). They added that the availability of funding determines the time of commencement, the quality and types of facilities to employ in the process and the quantity of services/activities that can be implemented at a given point in time. These findings are in agreement with those reviewed in the literature section regarding the relationship between Budgets, Workplans and Performance of Local Councils in serving community.
5.1.4 Major challenges faced by district local governments in full absorption of the approved budget
Although several stringent issues were mentioned as stumbling blocks to successful and full absorption of the local government budget both at the district and sub county levels, the researcher examined and found that the most among them were first; overdependence on the central government for funding the planned activities such that even when there is a slight delay in the release of funding for the district, the rest of the calendar is completely tampered. Second; Capacity issues where internal and external limited capacity such as under-staffing in some of the district departments (internal) poor accessibility to certain places of service due to poor roads and communication (largely external) in addition to the aspect of limited transportation means (internal - fewer automobiles). Third; Corruption and general abuse of office which impacts on the timely and quality delivery of supplies from the reportedly initially bribing service providers, all of which hamper effective and efficient activity implementation by the district local government.
5.2 Conclusion
Basing on the major findings, Mukono district local government is a fairly credible budget performer and therefore implementer of social services on behalf of the central government. It is also true that the district is doing its part in partnership with other development partners to improve its budget performance in the successive financial years. However, there is need to vigilantly deal with the challenges that lead to under performance on a wider and detailed scope not only at district but from national to ground level that is, lower local governments such as sub county and parish levels.
The external aspects that lead under-performance such as delayed release of funding from the partners, poor infrastructures and poor accessibility to information should be dealt with on an aggregate basis considering the main players as central government, district local government and the private sector.
5.3 Recommendations
The central government should assist the district local governments in conversing for more funding from other sources such as the foreign governments, multilateral donors and international civil society organizations. This will help in reducing the gap that exists between the demand for basic services under health and education as well as important sectors such as roads.
The district LG is advised to ensure timely submission of budgets and workplans to the central government. This should be effected right from within starting with sections and departments in the district offices. This could improve on the timely release of funding given that central government has sometimes blamed the untimely release of funds on delay in submission of local government budgets and workplans by district local governments.
The district should continue building capacity of its staff in the different departments and different disciplines. There should be deliberate efforts made to ensure that departments/sectors with a multitude of assignments should be given priority over ones without. There are many civil society organizations that fund these areas and district authorities should take advantage of this opportunity.
Corruption and general abuse of office/authority should be largely condemned and highly punished. The general public can also assist in this after being sensitized by district local government to look out for cases of misuse and abuse of such public offices for selfish ends. The public should also be educated on the dangers and effect of corruption on the development of the economy.
Lastly, a study should be conducted to establish the effectiveness of local governments in observing the appropriate procedures during the budgeting process as this would assist in improving budget performance at implementation level.
5.4 The study was limited on the effects of budgets and work plans on the performance of local governments. However, more research need to be done on the following;
1- Budgeting process in local governments
2- Budgetary control in local governments
References
ACODE (2010), Luwero District Council Core-Card 2008/09; Local Overnment Councils Performance and Quality of Service Delivery in Uganda, ACODE Policy Research Paper Series No.338,010
Ashaasha .B., Najjingo .M., Konya .E. (2010), 2011 Decentralization and Rural Service Delivery in Uganda, IFPRI Discussion Paper 1063.
GoU, The Local Government Act 1997
GoU (2009), General Guide to the Local Government Budget Process for District & LLG Councillors, NGOs, CBOs & Civil Society. Prepared by Local Government Budget Committee.
GoU; Health Service Commission Annual Report F/Y 2008/2009
Mbaaga .F. (1999), Social Research Methodologies.
UNCCD (2007), Budget processes and financing instruments in Uganda: Towards increased financing for the implementation of the United Nations Convention to Combat Desertification.
The Constitution of the Republic of Uganda 1995
Kitale. C. (2008), A hand book on Local Government Finance Management
Luthas, C. (1998), Investment Assessment
The Local Government Finance & Accountability Act, 1998
The Local Government Finance & Accountability Regulation Act, 1998.
The Local Government internal Audit manual (2000)
Treasury accounting Instruction (2000)
APPENDICE I:
QUESTIONNAIRE FOR PARISH LEVEL LG OFFICIALS
Dear respondent, you have been selected to participate in this study about budgeting and performance in Local Governments. You are therefore kindly requested to respond to the following issues with honesty.
Note: The responses you will provide will be strictly for academic purposes and your identity will be highly protected. Thank You.
Biographic Data
Parish of service ____________________
Position of responsibility ___________________
Duration in service _______________________
Section I : Proportions of Budget Resources
Please provide information regarding the proportions of financial resources of the Local Government budget accorded in your area for delivery of social services to the populace in the distinct sectors in the listed financial years:
| Years |Sector |Amount Received |Amount spent |
|2008/09 |Education | | |
| |PHC | | |
| |Agriculture | | |
| |FAL | | |
| |Roads | | |
| |Community Development | | |
| |Natural Resources | | |
| |Total | | |
|Years |Sector |Amount Received |Amount spent |
|2009/10 |Education | | |
| |PHC | | |
| |Agriculture | | |
| |FAL | | |
| |Roads | | |
| |Community Development | | |
| |Natural Resources | | |
| |Total | | |
List the different sources and percentages of funds received from those different sources?
Source Percentage of funds
Central Government __________________
Local revenue __________________
Donations __________________
Other __________________
Comment on the amount of budget funding given to each sector. Please state whether it was sufficient or otherwise using the scale below:
1 – Not sufficient 2 – Fairly sufficient 3 – Sufficient
Sector Rating Reason (Briefly)
Education 1 2 3 …………………………………
Primary Health Care 1 2 3 …………………………………
Agriculture 1 2 3 …………………………………
Functional Adult Literacy 1 2 3 …………………………………
Roads 1 2 3 …………………………………
Community Development 1 2 3 …………………………………
Natural resources 1 2 3 …………………………………
Section II : Performance of Local Governments
In which sectors does your area require more attention in terms of social services? (Please rank them using the scale of 1 – 7).
( ) Education
( ) Primary Health Care
( ) Agriculture
( ) Functional Adult Literacy
( ) Roads
( ) Community Development
( ) Natural resources
Please mention the specific but major services rendered under each of the sectors indicated as above;
Sector Services
Education ………………………………………………………
………………………………………………………
………………………………………………………
Primary Health Care ………………………………………………………
………………………………………………………
………………………………………………………
Agriculture ………………………………………………………
………………………………………………………
………………………………………………………
Functional Adult Literacy ………………………………………………………
………………………………………………………
………………………………………………………
Roads ………………………………………………………
………………………………………………………
Community Development ………………………………………………………
………………………………………………………
………………………………………………………
Natural Resources ………………………………………………………
………………………………………………………
………………………………………………………
How would you rate performance of your local area government in the delivery of social services in the different sectors?
(Use 1 – Not satisfactory, 2 – Fairly satisfactory, 3 – Very Satisfactory)
( ) Education
( ) Primary Health Care
( ) Agriculture
( ) Functional Adult Literacy
( ) Roads
( ) Community Development
( ) Natural resources
For those where the performance was not satisfactory, please state the sector and give a reason for the response
Sector Reason
____________________ ………………………………………………………
………………………………………………………
………………………………………………………
____________________ ………………………………………………………
………………………………………………………
………………………………………………………
____________________ ………………………………………………………
………………………………………………………
………………………………………………………
Section III : Relationship between Budgets, Workplans and Performance of Local Councils
Please indicate your view on whether there exists a direct Relationship between Budgets, Workplans and Performance of Local Councils
1. Strongly agree
2. Agree
3. Not decided
4. Disagree
5. Strongly Disagree
Indicate the other factors that affect performance of local councils besides budgets and work plans
………………………………………….………………………………………………………
……………………………………………………….…………………………………………
…………………………………………………….……….……………………………………
…………………………………………………………………..………………………………
………………………………………………….………………………………………………
………………………………………………………………………….………………………
Section IV : Challenges faced in social services delivery
What would you say are the major challenges facing Local Governments in the implementation of budget allocations to the different sectors?
………………………………………………….………………………………………………
…………………………………………………….……………………………………………
…………………………………………………….……………………………………………
……………………………………………………….…………………………………………
……………………………………………………….…………………………………………
…………………………………………………….……………………………………………
………………………………………………….………………………………………………
……………………………………………….…………………………………………………
………………………………………………….………………………………………………
…………………………………………………..………………………………………………
Please suggest for ways forward to meeting the listed challenges
…………………………………………………………………………………………………
………………………………..…………………………………………………………………
……………………………………..……………………………………………………………
……………………………………….…..………………………………………………………
………………………………………..…………………………………………………………
……………………………………………………………………..……………………………
…………………………………………………………………..………………………………
……………………………………………………………….…………………………………
……………………………………………………………….…………………………………
…………………………………………………………………….……………………………
Thank You for your contribution
INTERVIEW GUIDE FOR DISTRICT & MUNICIPAL/SUBCOUNTY LEVEL LG OFFICIALS
Dear respondent, you have been selected to participate in this study about budgeting and performance in Local Governments. You are therefore kindly requested to respond to the following issues with honesty.
Note: The responses you will provide will be strictly for academic purposes and you identity will be highly protected. Thank You.
Biographic Data
Level of service (a) District (b) Municipal/Sub county
Position of responsibility ___________________
Duration in service _______________________
Section I : Proportions of Budget Resources
What have been the proportions of financial resources of the Local Government budget accorded to your local government area for delivery of social services to the people in the distinct sectors in the financial years 2008/09 and 2009/10?
2008/09
…………………………………………………………………….……………………………
…………………………………………………………………….……………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………….……………………
……………………………………………………………………….…………………………
……………………………………………………………………….……………….…………
……………………………………………………………………….……………..……………
……………………………………………………………………………………………………
……………………………………………………………………………………………………
……………………………………………………………………………………………………
2009/10
………………………………………………………………………………………….…………
……………………………………………………………………………………….……………
……………………………………………………………………………………………….……
…………………………………………………………………….……………………………
………………………………………………………………….………………………………
……………………………………………………………….…………………………………
……………………………………………………………….…………………………………
………………………………………………………………….………………………………
………………………………………………………………….………………………………
………………………………………………………………….………………………………
………………………………………………………………….………………………………
Please mention the specific but major services rendered under each of the sectors indicated as above;
Sector Services
Education ………………………………………………………
………………………………………………………
………………………………………………………
Primary Health Care ………………………………………………………
………………………………………………………
………………………………………………………
Agriculture ………………………………………………………
………………………………………………………
………………………………………………………
Functional Adult Literacy ………………………………………………………
………………………………………………………
………………………………………………………
Roads ………………………………………………………
………………………………………………………
………………………………………………………
Community Development ………………………………………………………
………………………………………………………
………………………………………………………
Natural Resources ………………………………………………………
………………………………………………………
………………………………………………………
Who are the main funding sources and what are the percentages of funds received from those different sources?
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………….……………
………………………………………………………………………………………….………
…………………………………………………………………………………………………
…………………………………………………………………………………...……………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………….……………
……………………………………………………………………………………….…………
Would you say that the funding received for the different sectors was sufficient for satisfactory services delivery to the people? (Please give reason(s) for your response)
…………………………………………………………………………….……………………
……………………………………………………………………………….…………………
……………………………………………………………………….…………………………
………………………………………………………………………….………………………
………………………………………………………………………….………………………
…………………………………………………………………………….……………………
………………………………………………………………………….………………………
…………………………………………………………………………….……………………
……………………………………………………………………………..……………………
……………………………………………………………………………..……………………
…………………………………………………………………………..………………………
Section II: Performance of Local Governments
In which sectors does the local government require more attention in terms of social services?
…………………………………………………………………..………………………………
…………………………………………………………………..………………………………
……………………………………………………………………..…….………………………
……………………………………………………………………………….…………………
…………………………………………………………………………………………………
……………………………………………………………………………….…………………
………………………………………………………………………………….………………
………………………………………………………………………………….………………
………………………………………………………………………………….………………
…………………………………………………………………………….……………………
How would you rate performance of your local area government in the delivery of social services in the different sectors? (Please give reasons for your responses)
……………………………………………………………………..……………………………
……………………………………………………………………………………..……………
……………………………………………………………………………………..……………
………………………………………………………………………………………..…………
……………………………………………………………………………………………..……
………………………………………………………………………………………..…………
………………………………………………………………………….…………….…………
…………………………………………………………………………………….……….……
………………………………………………………………………………………..…………
………………………………………………………………………………………..…………
……………………………………………………………………………………….…………
Section III: Relationship between Budgets, Work plans and the Performance of Local Councils
Would you say that there is a direct relationship between budgets, work plans and the performance of Local Councils (please explain)?
……………………………………………………………………………………………………
……………………………………………………………………………………………………
……………………………………………………………………………………….……………
…………………………………………………………………………………..…………………
What are the other factors that affect performance of local councils besides budgets and work plans?
……………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………
Section IV: Challenges faced in Budget absorption by your Local Government
What would you say are the major challenges facing Local Governments in the complete implementation of budget allocations to the different sectors?
………………………………………………………………………………………..…………
………………………………………………………………………………..…………………
…………………………………………………………………………………….……………
…………………………………………………………………………………………….……
……………………………………………………………………………………….…………
………………………………………………………………………………………….………
………………………………………………………………………………………….………
…………………………………………………………………………………………….……
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
Please suggest for ways forward to meeting the listed challenges
……………………………………………………………………….…………………………
……………………………………………………………………………………….…………
………………………………………………………………………………………….………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
Thank You for your contribution
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related searches
- effect of education on society
- effect of culture on education
- effect of technology on kids
- the effect of technology on students
- the effect of light on photosynthesis
- effect of education on gdp
- effect of colonialism on africa
- effect of holocaust on jews
- effect of deforestation on animals
- effect of extra principal payment on mortgage
- effect of technology on education
- effect of light intensity on photosynthesis