Financial Accountability Mechanisms In Local Governments In Uganda: A Case of Kabale District Local Government

Abstract The paper presents financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal interviews were used to collect data from respondents. Frequencies and percentages were used to analyze quantitative data while direct quotes from interviews conducted among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by software for document analysis (SPSS V 20.0). In descending order of perception, service delivery was found to be the most commonly used financial accountability mechanism, followed by financial reporting, expenditure control and budget. The paper therefore, concluded that service delivery is the most used mechanism of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities of the local people. This paper recommended that the local government should ensure that the district’s budget demonstrates community preference; salaries and wages should be paid in accordance with the district’s approved budget; expenditures on development should always be as per the approved budget, and the mode of financial reporting, particularly on liabilities should be standardized. Due to the scope of this paper, which could not quantitatively relate financial accountability and service delivery, there is need for a comprehensive study on the effect of financial accountability and service delivery in Kabale district local government

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Financial Accountability Mechanisms in Local Governments in Uganda.A Case of Kabale District Local Government

10.21203/rs.3.rs-40963/v2 ◽

2020 ◽

Author(s):

Perpetua - Arinaitwe ◽

Marus - Eton ◽

Moses - Agaba ◽

Abanis - Turyahebwa ◽

Benard Patrick Ogwel ◽

...

Keyword(s):

Local Government ◽

Service Delivery ◽

Financial Reporting ◽

Local Governments ◽

Cross Sectional ◽

Financial Accountability ◽

Qualitative Approaches ◽

Accountability Mechanism ◽

Local Budget ◽

Kabale District

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First Meeting of the PIDE Committee on Devolution Reforms in Pakistan

The Pakistan Development Review ◽

10.30541/v45i1pp.157-161 ◽

2006 ◽

Vol 45 (1) ◽

pp. 157-161

Author(s):

Durre-e- Nayab

Keyword(s):

Local Government ◽

Health Education ◽

Service Delivery ◽

Social Welfare ◽

Human Development ◽

Local Governments ◽

Public Services ◽

Municipal Services ◽

Fiscal Decentralisation ◽

National Reconstruction

The Local Government Ordinance (LGO), formulated by the National Reconstruction Bureau (NRB) in 2000 and promulgated by provincial governments in August 2001, assigns powers, responsibilities, and service delivery functions to three levels of local governments: district, tehsil, and union. Responsibilities for the delivery of social and human development services, such as primary and basic health, education and social welfare, are delegated to the district level, whereas municipal services, such as water, sanitation and urban services are assigned to the tehsil level. The LGO does not only deal with the delivery of public services in its plan but also stresses the need for fiscal decentralisation, claiming that “Fiscal decentralisation is the heart of any devolution exercise. Without fiscal decentralisation no authority is devolved.”

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Transparency of local government in Indonesia

Asian Journal of Accounting Research ◽

10.1108/ajar-07-2018-0019 ◽

2018 ◽

Vol 3 (1) ◽

pp. 123-138 ◽

Cited By ~ 4

Author(s):

I Made Pradana Adiputra ◽

Sidharta Utama ◽

Hilda Rossieta

Keyword(s):

Local Government ◽

Financial Reporting ◽

Local Governments ◽

Financial Statements ◽

Political Environment ◽

Content Type ◽

Audit Opinion ◽

Government Response ◽

Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

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Citizen Awareness and Satisfaction Survey: The Case of Tumauini, Isabela Philippines

Psychology and Education Journal ◽

10.17762/pae.v58i1.2164 ◽

2021 ◽

Vol 58 (1) ◽

pp. 5478-5487

Author(s):

Renejoy M. Bulos

Keyword(s):

Local Government ◽

Service Delivery ◽

Local Governments ◽

The Philippines ◽

Public Works ◽

Face To Face ◽

Citizen Satisfaction ◽

Satisfaction Index ◽

The People ◽

Multi Stage

Local governments in the Philippines are the nearest service units to its citizens. They are expected to deliver quality services to their constituents. As recipients of the different services, citizens are deemed in better position to assess whether quality services are delivered by the different municipalities in the country. In order to address the need to gather citizens’ feedback on the service delivery performance of the local government units (LGU), the Department of Interior and Local Government developed the Citizen Satisfaction Index System (CSIS). The municipality of Tumauini in the province of Isabela is one of the selected LGUs to implement the CSIS project in the country to measure its performance in service delivery for 2018. This study assessed the awareness and satisfaction of the people in Tumauini, Isabela on the services for Public Works and Infrastructure delivered by the LGU. There were 150 respondents selected using the multi-stage probability sampling method. In gathering the data needed, face to face interview was used with the aid of survey questionnaire. Overall, results revealed that citizens of Tumauini are aware and satisfied with the different service indicators of the Public Works and Infrastructure programs. Results of the study may help local government officials in crafting policies and making management decisions to improve the performance of the local government of Tumauini in the provision and delivery of Public Works and Infrastructure services to its constituents.

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Local Government as a Democracy Actor or a Service Delivery Actor

Advances in Electronic Government, Digital Divide, and Regional Development - E-Governance and Social Inclusion ◽

10.4018/978-1-4666-6106-6.ch008 ◽

2014 ◽

pp. 127-147 ◽

Cited By ~ 1

Author(s):

Peter Demediuk ◽

Stephen Burgess ◽

Rolf Solli

Keyword(s):

Decision Making ◽

Local Government ◽

Service Delivery ◽

Local Governments ◽

Local Governance ◽

Governance Practice

Local governance occurs where a local government gives citizens a say in things that really matter to them, and e-governance initiatives provide electronic means to enable citizens to participate in this shared governing of the community. The clearer a local government is about the nature and degree to which it needs to act as a democracy actor (better citizens and better government) and/or a service delivery actor (better decision making), the greater the prospect that it can choose appropriate electronic means through an e-governance approach to meet those ends. In order to guide an e-governance practice and inform further research, this chapter: provides models that articulate the elements that constitute better decision making, better citizens, and better government, and presents examples from five local governments of how electronic means can satisfy particular ends.

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Interrogating the Application of E-Governance for Service Delivery

Advances in Electronic Government, Digital Divide, and Regional Development - Sustainable ICT Adoption and Integration for Socio-Economic Development ◽

10.4018/978-1-5225-2565-3.ch002 ◽

2017 ◽

pp. 31-60

Author(s):

Francis Friday Nchuchuwe

Keyword(s):

Local Government ◽

Service Delivery ◽

Web Sites ◽

Local Governments ◽

Computer Literacy ◽

Demographic Data ◽

Sampling Technique ◽

Simple Random Sampling ◽

Secondary Sources ◽

Internet Diffusion

This study examined the application of e-governance for service delivery in Ojo and Alimosho Local government areas of Lagos State. Questionnaire and Interviews were used as major instruments for data collection alongside other secondary sources. The simple Random Sampling technique was used to derive a sample of 100 respondents from a population size of 748 workers from Ojo and Alimosho Local Government Areas. Simple percentages were used for the demographic data analysis, as well as to test the hypotheses. The findings revealed that the application of E-governance is still a far cry in the local governments. Generally, the concept is novel among the workers as it is generally construed to mean electronic payment of salaries and lodgments into the Banks by the citizens. Beyond this, it was revealed that such facilities like web sites, constant electricity supply, enabling environments to boost tele-density, internet diffusion, adult computer literacy, cyber cafes, computer, etc. were not adequately available as expressed by the respondents.

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Fiscal Decentralization and Local Borrowing in Turkish Provinces

Handbook of Research on Public Finance in Europe and the MENA Region - Advances in Public Policy and Administration ◽

10.4018/978-1-5225-0053-7.ch022 ◽

2016 ◽

pp. 505-519

Author(s):

Mehmet Serkan Tosun ◽

Dilek Uz ◽

Serdar Yılmaz

Keyword(s):

Local Government ◽

Spatial Econometrics ◽

Local Governments ◽

Fiscal Decentralization ◽

Cross Sectional ◽

Turkish Republic ◽

Government Structure ◽

History Of ◽

The Government ◽

Government Reforms

There have been important developments in the decentralization of the government structure in Turkey since the early 1980s. This paper examines the link between fiscal decentralization and local borrowing within Turkish provinces. It first discusses local government reforms throughout the history of the Turkish Republic with the focus on recent reform efforts and current local government structure. It then provides an empirical analysis of the effects of decentralization in Turkish provinces using cross-sectional and panel data approaches, and spatial econometrics. The dataset consists of 67 provinces from 1980 to 2000, and separately cross-sectional data on all 81 provinces for the year 2000. Using decentralization measures such as number of local governments per capita and ratio of own-source municipal revenue to total provincial tax revenue, and specific characteristics of the municipalities the analysis examines whether variations in local decentralization across these provinces and across time have had a significant impact municipal borrowing in those provinces.

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Assessment of Enhancing Transparency of Financial Statements

International Journal of Accounting and Financial Reporting ◽

10.5296/ijafr.v6i2.9946 ◽

2016 ◽

Vol 6 (2) ◽

pp. 175

Author(s):

Viswa Nadham N.

Keyword(s):

Local Government ◽

Local Governments ◽

Opportunity To Learn ◽

Financial Statements ◽

Financial Statement ◽

Cross Sectional Survey ◽

Cross Sectional ◽

The Public ◽

Qualitative And Quantitative

The study explored both the advantages of transparency and challenges facing finance departments of local government authorities in the course of preparing and presenting financial information. The study employed an explanatory case study,cross-sectional survey and applied a triangulation of methods to collect both qualitative and quantitative data. The participants were all selected based on the opportunity to learn and the typicality of Dodoma municipality. A total of 80 respondents were involved. Data analysis was done through SPSS. Figures, tables, pattern matching, comparison and strong explanation building all aided in simplifying the analyses of findings.Key findings of the study unveiled that participation of the public in finance affairs of local governments heightened transparency in the preparation and presentation of financial statements. Furthermore, the finding reveal that International Finnancial Report Standards (IFRS) was rarely applicable during the preparation of financial statement. It was also found out that tansparency in financial matters reduced fraudulent behaviours in the allocation and expenditure of local government funds.Key words: Financial statements, IFRS, IAS, Financial transperancy.

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Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia

International Journal of Financial Research ◽

10.5430/ijfr.v11n1p1 ◽

2019 ◽

Vol 11 (1) ◽

pp. 1

Author(s):

Pilipus Ramandei ◽

Abdul Rohman ◽

Dwi Ratmono ◽

Imam Ghozali

Keyword(s):

Local Government ◽

Financial Reporting ◽

Local Governments ◽

Financial Statements ◽

Financial Assistance ◽

Financial Reports ◽

Additional Information ◽

West Papua ◽

The Republic

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provinces of Papua and West Papua based on the findings of the Audit Board of the Republic of Indonesia (IHPS II BPK, 2017). The purpose of this study is to obtain empirical evidence of the role of moderating financial assistance and apparatus competency on the quality of government financial reports. Explanation of the relationship between variables was using an institutional theory perspective. The survey was conducted in 2018 on 42 Local Governments in Papua and West Papua. Methods of processing and analyzing data were using SEM-PLS with WarpPLS 6.0 statistical software. The results of the apparatus competency research have a positive effect on the quality of financial statements. A financial resistance positively strengthens the influence of apparatus competency on the quality of local government financial reports. Thus, efforts to overcome the presentation of quality financial statements require competent apparatus through the existence of financial assistance policies. Limitations of the study are the method of collecting data using a questionnaire and that it is very possible for the bias to occur. Therefore, efforts to achieve better results need to be accompanied by an interview method in order to obtain additional information as a comparison of respondents' answers; 2) the determination coefficient value of R- square is 0.41 or 41% indicating that there are still 0.59 or 59% variability in the quality of Local Government Financial Statements (LKPD) which can be explained by other variables outside the research model.

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The Effect of Societal Values on Local Government Transparency: Applying Hofstede’s Cultural Dimmensions

Lex localis - Journal of Local Self-Government ◽

10.4335/11.4.829-850(2013) ◽

2013 ◽

Vol 11 (4) ◽

pp. 829-850 ◽

Cited By ~ 6

Author(s):

Jose Frías-Aceituno ◽

Lázaro Rodríguez-Ariza ◽

María-Isabel González-Bravo

Keyword(s):

Local Government ◽

Cultural Values ◽

Financial Reporting ◽

Local Governments ◽

Cultural Dimensions ◽

Social Perspectives ◽

Societal Values ◽

Government Websites ◽

Corporate Social ◽

Societal Expectations

In the last decade, a growing number of organizations worldwide have started reporting on issues concerning their economic, social and environmental behaviour. However, public administrations show a delay in this regard although there is growing interest from citizens regarding sustainability transparency. This paper contributes to intra-country analyses of non-financial reporting in the public sector by studying transparency concerning sustainability in municipalities; it analyses the coherence between societal values, identified using Hofstede’s cultural dimensions, and local governments’ corporate social responsibility disclosures. We undertook a content analysis of 101 Colombian, Portuguese and Spanish local government websites and employed different graphical and statistical techniques to analyse the extent of disclosure and the relationship with societal expectations of transparency. The results showed several thematic differences between countries in disclosure preferences relating to societal cultural values of collectivism, femininity, tolerance and equity. Countries with equilibrium in all cultural values are more transparent; those with a prevalence of masculine and uncertainty avoidance cultural dimensions are particularly oriented to social perspectives and show a higher preference for strategic and economic information.

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