Budget control and financial accountability among local governments in Buhweju District. A cross-sectional study.

Authors

  • Justus Musimenta Bishop Stuart University, Mbarara, Uganda Author
  • Benjamin Musiita Directorate of graduate studies, research and innovation, Bishop Stuart University Author
  • Ogaba Ariyo Directorate of graduate studies, research and innovation, Bishop Stuart University Author

DOI:

https://doi.org/10.64792/phbh7h48

Keywords:

Budget formulation, Budget coordination, Budget implementation, Public resource management, Financial transparency, Expenditure monitoring

Abstract

Background:

The study aimed to evaluate the relationship between budget control and financial accountability among local governments in Buhweju District.

 Methodology:

The study adopted a cross-sectional quantitative survey design targeting 83 local governments in Buhweju District. 68 local governments were sampled, with 95 respondents selected through stratified, simple random, and purposive sampling. Primary data were gathered through a self-administered questionnaire using five-point Likert scales. Instrument validity was established through expert assessment (CVI=0.857), and reliability was confirmed using Cronbach’s alpha. Data were entered, cleaned, and analysed in SPSS version 26 using Pearson correlation and regression. Ethical approval and confidentiality were maintained.

 Results:

The study obtained 81 completed questionnaires from 95 administered, representing an 85.0% response rate, while 55 of 68 targeted local governments responded (80.9%). Regarding education, 51.9% (n=42) of respondents held degrees, 25.9% (n=21) held postgraduate qualifications, and 22.2% (n=18) held diplomas. Of the local governments, 78.2% (n=43) had operated for 5–10 years, while 21.8% (n=12) had operated for less than 5 years. Pearson correlation analysis revealed significant positive relationships between independence and competence (r=.730, p<.01), workload (r=.553, p<.01), budget control (r=.783, p<.01), and financial accountability (r=.616, p<.01). Competence was significantly associated with workload (r=.472, p<.01), budget control (r=.655, p<.01), and financial accountability (r=.692, p<.01). Budget control significantly correlated with financial accountability (r=.697, p<.01), while budget formulation (r=.546, p<.01), coordination (r=.664, p<.01), and implementation (r=.678, p<.01)

 Conclusion:

Budget control is a significant predictor of financial accountability among local governments in Buhweju District.

 Recommendation:

The district should strengthen mechanisms for communicating audit findings to management and council and ensure timely implementation of audit recommendations.

Author Biographies

  • Justus Musimenta, Bishop Stuart University, Mbarara, Uganda

    a student pursuing a Master's degree in Business Administration at Bishop Stuart University

  • Benjamin Musiita, Directorate of graduate studies, research and innovation, Bishop Stuart University

    research supervisor at Bishop Stuart University.

  • Ogaba Ariyo, Directorate of graduate studies, research and innovation, Bishop Stuart University

    research supervisor at Bishop Stuart University.

References

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Published

2026-10-01

Issue

Vol. 2 No. 4 (2026): October 2026 Issue

Section

Policy, Governance, and Sustainable Development

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Copyright (c) 2026 Justus Musimenta, Benjamin Musiita, Ogaba Ariyo (Author)

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How to Cite

Budget control and financial accountability among local governments in Buhweju District. A cross-sectional study. (2026). East African Journal of Research and Innovation, 2(4). https://doi.org/10.64792/phbh7h48

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