Budgetary management and service delivery in public sector organizations in Uganda: a case study of Kampala Capital City Authority (KCCA).

Abstract

The main aim of this study was to examine the relationship between budgetary management and service delivery in public sector organizations in Uganda, using Kampala Capital City Authority (KCCA) as a case study. The objectives of the study were; to examine the effect of budgetary planning on service delivery; to examine the relationship between budgetary implementation and service delivery; and to assess the influence of budgetary monitoring on service delivery in Kampala Capital City Authority. The study adopted both descriptive and cross-sectional survey research designs with both qualitative and quantitative methods of data collection. The study population was 200 out of which a sample of 132 respondents was selected randomly and purposively. Questionnaires and interviews were used as data collection methods. The results of the study revealed; a moderate positive and significant correlation between budgetary planning and service delivery (r= 0.508, p=0.000), a high positive relationship between budgetary implementation (r= 0.626, p=0.000), and a weak significant relationship between budget monitoring influence service delivery in KCCA (r= 0.382, p= 0.000). In conclusion, the findings of the study indicated that budgetary planning, budgetary implementation and budgetary monitoring are influential factors towards service deliver in KCCA. The study recommends that; KCCA executives should establish a strong link between the planning process (planning unit) and the budget process (budgeting unit) therefore a medium-term plan can define priorities for their tasks; and there is a need to ensure effective budget implementation at the organization level and in all local governments. They should be facilitated through capacity building, robust systems and processes, prioritization close monitoring and evaluation. All stakeholders should get involved in budget execution to enhance the overall budgeting plans.