Title: Participatory Budgeting and the Transparency Claim in Ugandan Local Governments: A Critical Analysis of Theory and Practice
Authors: Dr. Twinomujuni Rosebell
Asiimwe Isaac Kazaara
Ahumuza Audrey
Volume: 10
Issue: 5
Pages: 488-496
Publication Date: 2026/05/28
Abstract:
Participatory budgeting (PB) has been widely promoted as a governance reform capable of enhancing transparency, accountability, and civic trust in local governments across Sub-Saharan Africa, including Uganda. This study critically examined the relationship between participatory budgeting mechanisms and the transparency claims advanced by proponents of PB within Ugandan local governments, interrogating the extent to which formal participation translates into substantive fiscal transparency and democratic accountability. Employing a cross-sectional survey design with mixed methods, the study collected primary data from 300 purposively and randomly selected respondents across three Ugandan districts - Kampala, Gulu, and Mbale - including local government officials, community representatives, civil society actors, and ordinary citizens. Quantitative data were analysed using univariate descriptive statistics, Pearson correlation for bivariate analysis, and structural equation modelling (SEM) with AMOS to test the hypothesised causal pathways between participatory budgeting, transparency, accountability, and civic trust. Findings revealed that while participatory budgeting processes were formally institutionalised in all three districts, substantive transparency remained deeply constrained by elite capture, low budget literacy among citizens, tokenistic community engagement, and weak enforcement of disclosure norms. The SEM results confirmed statistically significant direct paths from PB participation to transparency (? = 0.487, p < 0.001) and from transparency to accountability (? = 0.532, p < 0.001); however, the negative path from elite capture to transparency (? = -0.389, p < 0.001) underscored the structural barriers that systematically undermine these gains. The study concluded that transparency claims embedded in PB discourse in Uganda are partially valid but are significantly overstated in the absence of deliberate structural reforms targeting elite domination of budget processes, civic education, and independent oversight. The study recommends strengthening community budget literacy programmes, institutionalising independent PB oversight mechanisms, and enacting enforceable budget disclosure legislation to realise the full transparency potential of participatory budgeting in Ugandan local governments.