Budgetary control and financial performance of local government in Uganda: a case study of Nakapiripirit District local government
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Date
2017-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
ยท1 he swdy was carried on the Role of budgetary control in tinancial perrormance or Nakapiripirit
.. district local government The research was guided by three .objectives. These were. to establish
the different budgetary controls ofNakapiripirit district local government. to examine the effects
of budgetary control on the financial performance of Nakapiripirit district local government and
to _establish the relation~hip between budgetary control and financial performance in
Nakapiripirit district local government.
The researcher used qual itative and quantitative research methods; the sample techniques used
were purposive and random. The target population was 60 and a sample size of 52 respondents
were used in the study. Data was analysed using SPSS.
According to the findings of the study, it was found out that budgetary controls play a very
important role on the financial performance of Nakapiripirit district local government
Budgetary controls arc the key factors in the financial performance of Nakapiripirit district local
government as it contributes to the effective performance of finance of local government as
shown by beta coefficients of (8)=0.962, t=-2.173 and sig=0.035 wh ich imply that budgetary
controls have sign ificant positive effect on the financial performance.
The findings shown that there is a very strong relationship bct\\cen budgetary control and
financial performance in Nakapiripirit district local government as shm' n by Pearson correlation
where r=0.960 which shows the strong relationship.
The study recommended that; the budgetary control like top-clown budgeting should be
effectively adopted by Nakapiripirit district local government to improve on the levels of
financial performance. The district should adopt tight budgetary controls like constant study of departments of local government to provide solutions to the weaknesses of budgetary controls in place.
Description
A research report submitted to the college of Economics and Management in partial fulfillment of the requirements for the Award of Bachelor of Business Administration of Kampala International University
Keywords
Budgetary, Control, Financial, Performance, Local, Government