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| The Role of Budgets in the Implementation of Work Plans in Local Governments in Uganda: A Case Study of Kabale Municipality
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Ntirandekura Moses, Friday Christopher, Mbisi Enosh Muhindo, Akakikunda teddy, Akankwasa Alex
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Abstract:
The study examined the contribution of budgets on the implementation of work plans in local governments in Uganda. The study examined the role of budget preparation in Kabale Municipality, identified the challenges in budget absorption and implementation of work plans in Kabale Municipality and to suggested solutions to the challenges encountered in budget absorption and implementation of work plans in Kabale Municipality. The study espoused a cross sectional survey design and a sample size of 80 respondents was used. Purposive sampling and simple random sampling techniques were used in selecting samples. The findings of the study revealed that budgets were used to gauge the centers strategies, policies and objectives and judge performance and was therefore considered as an anchor to performance contracting. It was also revealed that budget preparation was important for projection purposes in Kabale Municipality. Furthermore, budgets were used to control resources of Kisoro Municipality to avoid wastage and misappropriation. The findings revealed that budgets were used for monitoring and evaluations and to communicate to other levels in the departments of Kabale Municipality. The findings established that there was absence of arrangement between the authoritative structure and structure of execution reporting necessities, the esteem and convenience of execution data undermines the spending use and implementation of workplans. There was also lack of clear hierarchy in the administration of budgets and implementation of work plans. Lack of the top management support, ineffective communication to all staff on the progress of the budgeting affected budget absorption and implementation of work plans in Kabale Municipality. The findings indicated to a great extent that there existed a lack of proper training to employees on the functioning and implementation of the budgets, lack of staff adjustment to change resulting from the budget implementation affects the success of the same budget and work plan implementation. The study recommended that Kabale Municipality like other local governments in Uganda should adopt a proper monitoring and review of the budgeting process and ensure proper financial reporting to all stakeholders involved in budgeting and implementation of work plans. It was recommended that head of departments and other people who come up with the budget should ensure they review the trends of past years and extrapolate them into the future to make revenue/expenditure projections. The study also recommended that the human resource department needs to hire skilled staffs that are able to plan and make good budget to be able to implement workplans properly.
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