Challenges of implementing fiscal decentralization. A assessment of the harmonized participatory budgeting process in Makindye division

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Kampala International University, Colleges of Humanities and Social sciences
The study was about the harmonized participatory budgeting process Makindye Division. The variables of the study were: participation and budget intervening variables were poverty levels, political stability and government performance. The objectives of the study were to assess the harmonized budgeting process, to assess the roles of stakeholders in the budgeting process and to assess other factors affecting the budgeting process. Categories of respondents included political leaders, technical staff, community members, and NGOs and CBOs. The methods/instruments used include questionnaires, focus group discussion and documentation. The findings of the study indicated that the budgeting process in Makindye Division is participatory. It involves consultations and negotiations between councilors and various stakeholders. The roles of stakeholders in the budgeting process include planning, implementation of budgets, lobbying for more resources, sensitizing community members, providing information and supplementing the local government budget and monitoring and evaluation. It was established that there were a number of factors influencing the budgeting process. These include unfavorable government policy and the lack of facilitation, technical competence accountability. The study established that various roles of stakeholders are well known despite the fact that the degree of performance of stakeholders varies from one stakeholder group to another. The study recommended that interventions in the areas of mobilization, planning, government policy, facilitation, technical capacity and accountability should be undertaken so as to improve participation of all stakeholders in the budgeting process.
A dissertation submitted to the postgraduate school in partial fulfillment of the award of a master of arts degree in development administration and management of Kampala international university
Fiscal decentralization, Harmonized, Budgeting process, Makindye division