Budgetary control and performance of local government:

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Kampala International University, College of Economics and Management
The purpose of the study was to establish the relationship between budgetary controls and performance in Pallisa Town Council. The research objectives were; to identify the effect of cash budget on the performance of Pallisa Town Council, to find out the effect of Capital Buget on performance of Pallisa Town Council; and What is the relationship between Cash budget, capital budget and expenses budget controls and its performance in Pallisa Town Council. During the study, stratified sampling was administered to group respondents into various stratus. Simple random sampling was then used to select respondents from various stratums. Primary data was collected from the respondents using questionnaires and interview methods as the major tools, while secondary data was obtained from budget estimates and performance reports. The research was based on cross-sectional research design and was both qualitative and quantitative in nature and this was because the study was mostly based on the views collected from respondents to drew conclusion and back up by secondary data. Major findings revealed that budgetary controls have been relatively low as actual revenue is always less than the budgeted revenue-leading to inadequate implementation of the expected activities in Pallisa Town Council. Findings also revealed that there was a positive relationship between budgetary controls and performance. It was recommended that Pallisa Town Council should ensure proper planning, monitoring and evaluation of the sources of revenue and there is need for more staff qualified with budgetary and performance experience to ensure proper planning of the Town Council.
A research report submitted to the collage of open education and distance learning in partial fulfillment for the award of Degree of Bachelor of Commerce of Kampala International University
Budgetary control, Performance, Local government:, Pallisa District.