Financial Management Practices and Health Service Delivery in Uganda Local Governments: A Case Study of Rukungiri District
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Date
2014
Journal Title
Journal ISSN
Volume Title
Publisher
International Review of Social Sciences and Humanities
Abstract
This study examined the effect of financial management practices on Health service delivery
in Rukungiri District. The study explored the effect of budgeting, financial accountability
and financial controls on health service delivery in Rukungiri District. The study adopted a
case study and cross sectional survey designs using both quantitative and qualitative
approaches. Data was collected from the study population that included district top
management and other administration staff, district and NGO health workers, district
councilors, Sub-county chiefs, LC.III Chairpersons, and health users who responded to a five
point likert scale survey instrument and semi- structure interview guide. Out of a total of
sample size of 118 respondents, 117 returned the survey instruments completely filled
representing a response rate of 99%. The survey data was analysed using descriptive statistics,
correlation and regressional analysis computed using SPSS version 18 and content analysis.
The findings revealed that there exists a positive significant relationship between Budgeting
and Health service delivery, a positive significant relationship between financial
accountability and Health service delivery and a moderate positive significant relationship
between financial controls and health service delivery. The study concluded that participatory
budgeting was not given attention but left to the top management, that financial accountability
was inadequate due to lack of openness, transparency and weak financial systems, and that
financial controls are not strictly followed due to poor health monitoring expenditure, technically hard and not reviewed regularly.The study recommends that the district
management should put in place a strong budgetary system by involving relevant stake
holders, strengthen financial accountability that may help to improve on accountability and
transparency and reinforce financial controls such as auditing systems, financial monitoring
and other internal controls. This enhances financial management practices hence improved
health service delivery.
Description
Keywords
Financial Management, Local Government, Service delivery
Citation
Byarugaba, C., Karyeija, G. K., & Twinomuhwezi, I. (2014). Financial Management Practices and Health Service Delivery in Uganda Local Governments: A Case Study of Rukungiri District. International Review of Social Sciences and Humanities, 6(2), 72-90.