Byarugaba, CorneliusKagambirwe Karyeija, GeraldTwinomuhwezi, Ivan2023-05-122023-05-122014Byarugaba, 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), 72-90.2248-9010https://nru.uncst.go.ug/handle/123456789/8673This 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.enFinancial ManagementLocal GovernmentService deliveryArticle