Decentralization and financial performance in local governments of Uganda: the case study of Nansana municipal council
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Date
2018-07
Authors
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Publisher
Kampala International University, College of Humanities and Social Sciences
Abstract
The study was set to establish the extent to which Nansana Municipal Council as a decentralized unit has performed financially. The study was based on four research objectives which included; to establish whether Nansana municipal council plans and budgets for finances according to the guidelines of MOFPED, to determine whether Nansana municipal council has alternative sources of revenue, to establish whether the central government provides Nansana municipal council with sufficient resources and on time and to examine whether Nansana municipal council spends finances according to the budget. The study employed a descriptive research design which enabled the researcher to use both qualitative and quantitative techniques in collecting and analysing data from the findings. The study employed a sample size of 32 people out of 36 target population who were interfaced through the use of interview guide. The findings revealed that local revenue tax collection is done as outlined policies and revenue generation principally derived from tax and finances is spent according to the allocate budget of the municipal council.
The study concludes that the local government has been found with weakness in following the appropriate measures and approved guidelines in planning and budgeting which has limited effective service delivery in the region. The study also concludes that much emphasis has been put towards improving internally generated revenue and instillation of transparency and accountability in management structure of the Local governments. Lastly, as regards financial spending according to the budget, the concludes that despite the good intentions of decentralization, its implementation has faced challenges of financing, personnel capacity at the local level and effective monitoring of service delivery as a result of failure to finance local government projects according to the budget allocated, which has been also attributed to using unqualified regional planners, limited research made towards the region, combined with existing levels of corruption and misuse of funds by the responsible officials. The study recommends that, more emphasis should be put towards improving local funding sources like; property taxes, sales and gross receipts taxes, government grants in form of external loans, internal loans, contributions from revenue, donations and public contributions, public/private partnership set
Description
A Dissertation Submitted To The College Of Humanities And Social Sciences In Partial Fulfillment Of The Requirements For The Award Of Bachelor’s Degree In Public Administration Of Kampala International University
Keywords
Decentralization, Financial performance, Local governments, Uganda, Nansana municipal council