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.
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
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
This work is dedicated to my dear friend and wife Mrs Awilli Anna Grace Oryono.
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
Budget Framework Paper
Bills of Quantities
Chief Administrative Officer
Chief Finance Officer
Civil Society Organization
District Executive Committee
District Internal Auditor
Fiscal Decentralization Strategy
Government of Uganda
Higher Local Government
Heads of Departments
International accounting standards
Indicative Planning Figures
Local Government Act
Local Government Financial & Accounting Manual
Local Government Public Accounts Committee
Monitoring and evaluation
Ministry of Finance, Planning and Economic Development MoLG
Ministry of Local Government
Mid Term Expenditure Framework
Makerere University Kampala
Non Governmental Organization
Public Accounts Committees
Poverty Eradication Action Plan
Public financial management
Public investment planning
Public procurement and disposal of public assets Act
Supreme Auditing Institution
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Bitarabeho, J. (2008). “The experienc e of Uganda- Local government 's role as a partner in the decentralisation process to strengthen local development”. Conference on Access to Development Funding for Local Governmentsin africa. Johannesburg.
Nkundabanyaga, S. (2004). Advanced Accounting (1st Edition). Kampala: business publishers.
Omunuk, J. (1999). Fundamental Accounting for Business. Kampala: Kampala Publishers.
Museveni, Y.K (1992) What is Africa’s Problem? NRM Publications, Kampala.
Burger, A.P.J. & Woods, G. 2008. Financial management and cost accounting module. Honours Programme in Public & Development Management. Stellenbosch: School of Public Management and Planning, University of Stellenbosch.
Correia, C., Flynn, D., Uliana, E. & Wormald, M. 2003. Financial management. 5th edition. Lansdowne: Juta.
Pauw, J.C., Woods G., Van der Linde, G.J.A., Fourie, D. & Visser, C.B. 2002. Managing public money: A system from the south. Sandown: Heinemann.
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Nsibambi Apolo (1998). Decentralisation and Civil Society in Uganda: The Quest for Good Governance. Kampala: Fountain Publishers.
The Constitution of the Republic of Uganda, 1995.
Lukwago, D. (2004) ‘Monitoring Resource Allocation and Utilization in Uganda: UDN’s Experiences, Success and Challenges’, Uganda
Taye A., and G. Tegegne., 2007, Decentralisation in Ethiopia, Addis Ababa: Forum for
Republic of Uganda. (1987) Report of the Commission of Inquiry into the Local
Tegegne, G., 1998, ‘The Influences of Decentralization on some Aspects of Local and
Regional Development Planning in Ethiopia’, in Eastern Africa Social Science Research
Salamon, L. & Geller, S. (2005). “Non-profit governance and accountability”. The Johns
Hopkins Centre for Civil Society Studies, Communiqué No 4, October.
Salamon, L. (1998). “America 's Non-profit sector at a Crossroads”. Holding the Center:
Nathan Cummings Foundation, New York.
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