ABSTRACT

This study entitled Accountability and Financial Perfonnance of public sector. The study was carried out at Kyenjojo District Local Government Headquarters. The study was guided by three research objectives; (i) To examine the different ways in which Accountability is provided at Kyenjojo District Headquarters (ii) To assess the effects of accountability on financial perfonnance at Kyenjojo District Headquarters (iii) To detem1ine the relationship between accountability and financial perfom1ance of Kyenjojo District Headquarters The research strategy and design used was a Cross sectional design to collect data from 52 respondents at Kyenjojo District Headquarter who were selected randomly or purposively, and these included Chief Finance Officer (CFO), Senior Accountants and Accounts Assistants using both quantitative and qualitative research methods of data collection, analysis and presentation. The study found out the most common financial reporting procedure used at Kyenjojo District Headquai1ers was cash flow statements, followed by income statements and balance sheet and these are often prepared every at the end of each financial year to the Auditors Accounting committee as well as Ministry of Finance. The study also found out that accountability is approved through disclosures in payment vouchers, Vote Books, Cash Books and receipts. The study concluded that the From the primary and secondary data gathered, it can be summed up that an effective accountability plays a big role to maintain and improve the financial performance of public sector in Uganda and even in private sectors which ensures the livelihood of good organizational reputation and reducing the misuse of public funds and offices and thus the correctness in handling becomes improved. Despite of this importance, in some ·circumstances accountability is still neglected at Kyenjojo District Headquarters. and as a result some inefficiency in cash management is recurring. It is because of these inefficiencies that some recommendation.