| dc.description.abstract | The study sought to assess the effect of public accountability on performance of Local
Governments using the Pallisa District Local Government as a case study. Specifically, the objectives of the study were to: determine how the quality of internal controls affects performance within PDLG, assess how effective budget implementation affects performance within PDLG, examine how value for money audits have influenced performance within PDLG, and establish the relation between good public accountability and performance within PDLG.
The methodology employed was cross sectional design and correlation design using both quantitative and qualitative methods of data collection and analysis. Using a well designed questionnaire and interview guides accurate information was collected. The data was analysed through descriptive methods and the correlation matrix.
The key findings from the study included the following: under objective one, there was a significant positive relationship between internal control quality and performance (r=0.422**,
P=0.000, 0.01) and under this construct management respects financial, budgetary, expenditure, revenue and purchase controls among other controls in place. Complete adherence to stipulated regulations and rules, inability to make advances to officers before previous accountabilities and stringent penalties for all those failing to make adequate accountabilities are all improving the quality of internal controls and accountability in general, the study objective two found out that there was a significant positive relationship between effective budget implementation and LG performance,(r=0.404**,P=0.000,0.01) stakeholders often participate in the budget implementation phase, objective three found that there was a significant positive relationship between quality accounting system and value for money audits and LG performance has good accounting system characterised by strong IFMS system, but value for money audits is still a challenge which has compromised on the efficiency and economy on utilization of public resources. Lastly the study revealed that there is a strong relationship between Public accountability variables and performance. In a nut shell an increase on the sub variable of public accountability leads to an increase of performance and vice versa.
Some of the recommendations made were; Quality of internal controls should be strengthened through the introduction of ICTs, skills enhancement for local government staff and increasing public vigilance on the affairs of the local government, The internal audit department should be strengthened through enhancement of their facilitation to minimise the few cases of being compromised by some senior officers aimed at covering up the audit queries. The budget implementation process should be very inclusive of all the stakeholders to increase the benefits of the budget outputs, there should be a strong budget desk at PDLG to minimise the few cases of budgetary slacks like diversion through intensive monitoring of budget implementation.
Accounting systems like IFMS should also be extended to the lower local government (sub counties) if the district is to have a sustainable accounting system. The District authority should devise mechanisms of executing value for money audits if they are to benefit in the efficient and economic utilization of public resources for quick accelerated service delivery. | en_US |
