AN EVALUATION OF PUBLIC FINANCIAL MANAGEMENT SYTEMS AND PRACTICES IN HIGHER LOCAL GOVERNMENTS IN UGANDA. A CASE STUDY OF ABIM DISTRICT LOCAL GOVERNMENT

Topics: Local government, Government, Financial statements Pages: 67 (16211 words) Published: January 1, 2014

MAKERERE UNIVERSITY

COLLEGE OF BUSINESS AND MANAGEMENT SCIENCE
SCHOOL OF BUSINESS

AN EVALUATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEMS AND PRACTICES OF HIGHER LOCAL GOVERNMENTSIN UGANDA: A CASE OF ABIM DISTRICT LOCAL GOVERNMENT

RESEARCH REPORT SUBMITTED TO MAKERERE UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF A DEGREE OF MASTERS OF BUSINESS ADMINISTRATION.

NOVEMBER, 2013
DECLARATION
I, ORYONO GERMINE BENEDICT do declare that this report is my own original work, and is a result of my independent research and has never been presented to any institution of learning for academic purpose.

Signed…………………….............. Date……………..…………………………. ORYONO BENEDICT GERMINE
REG. No. 2011/HD06/3137U

APPROVAL
This report by ORYONO BENEDICT GERMINE has been prepared under my supervision and is now submitted for examination with my approval as a university supervisor.

SIGN………………………………………… Date…………………………………… Mr. KITALE CHRIS CHARLES

DEDICATION
This work is dedicated to my dear friend and wife Mrs Awilli Anna Grace Oryono.

ACKNOWLDGEMENT
My thanks and appreciation goes to my supervisor Mr. KITALE CHRIS CHARLES for guiding me through this challenging task. On every session of our meetings, I learned a thing or two. He made himself available whenever I needed him! Today I am proud to state that he nurtured me into a research maestro. He was always polite but firm. Equally I also wish to thank the staff and management of Makerere University especially in the college of business and management science (COBAMS) for the effective coordination, administration and management of my study. Of course Dr. Turyakira stood out from the crowd. On a special note, I m indebted to my friend Dr. Apio Betty who contributed in her own way and her effort on the MPH programme via distance learning was a great motivation to me. All my children contributed in their own way. Ampa took the lead to make sure Daddy was comfortable throughout the course. Baby Agape constantly encouraged Daddy to do “home works” and Trevor asking for Daddy’s report card. The toil of Jerry who was sitting for his P.L.E challenged Daddy. To all of you I say I am proud to have Children like you. Finally I wish to recognize the financial support given by my sister Hon. Juliana Auma Modest to meet the cost of this Study in particular and to my entire family in general. Acio Jane’s efforts to type this work long hours after normal Office hours, weekends inclusive cannot go unrecognized to her I am greatly indebted. May the God of Abraham, Isaac and Jacob whom I worship bless her richly.

TABLE OF CONTENTS

LIST OF ABBREVIATIONS

AGAuditor General
BFPBudget Framework Paper
BoQs Bills of Quantities
CAOChief Administrative Officer
CFOChief Finance Officer
CSOCivil Society Organization
DECDistrict Executive Committee
DIADistrict Internal Auditor
ECEvaluation Committee
FDSFiscal Decentralization Strategy
GoUGovernment of Uganda
HLGHigher Local Government
HoDs Heads of Departments
IASInternational accounting standards
IPFsIndicative Planning Figures
LGLocal Government
LGALocal Government Act
LGFAMLocal Government Financial & Accounting Manual
LGPACLocal Government Public Accounts Committee
M&EMonitoring and evaluation
MoFPEDMinistry of Finance, Planning and Economic Development MoLGMinistry of Local Government
MTEFMid Term Expenditure Framework
MUKMakerere University Kampala
NGONon Governmental Organization
PACsPublic Accounts Committees
PEAPPoverty Eradication Action Plan
PFMPublic financial management
PIPPublic investment planning
PPDAPublic procurement and disposal of public assets Act
SAISupreme Auditing Institution
TPCTechnical...
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