TABLE OF CONTENTS

DECLARATION

APPROVAL ii

DEDICATION

ACKNOWLEDGEMENT iv

TABLE OF CONTENTS V

LIST OF TABLES ix

LIST OF FIGURES X

ABBREVIATIONS X~

ABSTRACT xii

CHAPTER ONE I

INTRODUCTiON I

1.0 Introduction I

I .1 Background to the study

1 .2 Statement of the problem 3

1.3 Purpose of the study 3

1.4 Spcciflc O~jectives

I .5 Research Questions

1.6 Conceptual frame work 4

1.7 Significance of the study

1.8 Scope of the study

CHAPTER TWo

LITERATURE REViEW 6

2.1 Introduction 6

2.2 Budgeting and Financial Resources Management 6

V

2.2.1 Budget participation and Financial Resource Management .6

222 Budget approval and Financial Resources Management 8

22.3 Budget Implementation and Management ofFinancial resources 9

2.3 Summary ofthe chapter 10

cHAFfER ‘FIIItEE 12

METII0D0I.AXY 12

3.1 Introduction 12

32 Research design 12

3.3 Stud> population 12

3.4 Sample size selection 12

3.5 Sampling techniques/Procedures 13

3.6 Data collection methods 13

3.6.1 Questionnaire review method 13

3.6.2 lnterviews method 14

3.6.3 Documentary review method 14

3.7 Data collection instruments 14

3.7.1 Self—administered questionnaire 14

3.7.2 Interview 14

3.7.3 Documentary review checklist IS

3.8 Quality control IS

3.8.1 Validity 15

3.82 Reliability

3.9 Procedure for data collection 13

3.10 Data Management and Anal> sis 16

3.10.1 Quantitative data management and analysis 16

3.10.2 Qualitative data analysis eb

vi

3. 11 Measurement of variables .16

CHAPTER FOUR

PRESENTATION, DISCUSSION, ANALYSIS OF FINDINGS 17

4.0 Introduction 17

4. I Background of Respondents I 7

4.1.1 Age category of respondents 17

4.1 .2 Gender of Respondents I

4. 1 .3 Respondents b~ Department 1

4.2 To Examine the Practice of Budgeting in Kiryandongo District Local Government 20

4.3 [o establish the relationship between Budget approval and Management of financial

resources in Kiryandongo District Local Government 23

4.4 To establish the relationship between Budget Implementation and Management ol

Financial resources in Kiryandongo District Local Government 26

CHAPTER FIVE 29

SUMMAR~ CONCLUSIONS AND RECOMMENDATIONS

5.0 introduction 29

5.1 Summary of findings 29

5.1.1 Budget participation and Management of financial resources 29

5.1.2 Budget approval and Management of financial resources 29

5. 1 .3 Budget implementation and Management of financial resources 29

5.2 Conclusions

5.2.1 Budget participation and Management of financial resources 30

5.2.2 Budget approval and Management of financial resources 30

5.2.3 Budget implementation and Management of financial resources 30

5.3 Recommendations 30

ABSTRACT

The study examined the effect of Budgeting on Financial Resources Management in Kiryandongo District Local Government with specific objectives used including examining the practice of budget participation, establishing the relationship between budget approval and Financial Resource Management and establishing the relationship between Budget Implementation and Financial Resource Management. Literature on budgeting and Fimmuor~’ul Resource• Management was reviewed. A case study research design was used supplemented by both the qualitative and quantitative approaches. An accessible population of 42 respondents was identified from which 37 formed the sample size. A questionnaire, interview and documentary review methods were used while the self-administered questionnaire. interview guide and documentary review checklist constituted the instruments. Quality control of the instrument was observed using validity and reliability. Data for the study was managed both qualitative and quantitatively. Key study findings reveal a positive effect of budget participation. positive relationship for both budget approval and budget implementation with financial resource management. The following can be concluded that using fewer stakeholder during budgeting negatively affects financial resource management. The district approved ics budget, with budget decisions council and finance department is solely responsible for budgets trniuning. In addition, a poorly designed development plan leads to financial resource mis-use in over spending. The following fOrm the recommendations including need to organise more awareness programs including budget workshops and conferences, purchase and installation of essential technologies to foster communication, need to update records, staff need to adhere to finance rules and regulations. In addition, liaising with other departments to ensure budget trimming is’ important. Budfiet training is goodfor local politicians. There is need to fOrm u/ate an independent resource allocation task force and aiding proper record keeping through purchase of computers, filling cab inet.s’ and shelves among others jOstens communication.