A CASE STUDY, DESCRIPTIVE, CROSS-SECTIONAL STUDY THE RELATIONSHIP BETWEEN DECENTRALIZED FISCAL ACCOUNTABILITY AND SERVICE DELIVERY IN KASESE MUNICIPALITY.

Abstract

Background

This study aims to determine the relationship between decentralized fiscal accountability and service delivery in Kasese Municipality. 

Methodology

A case study, descriptive, cross-sectional research design was used for this study. The study adopted both qualitative and quantitative approaches. A sample size of 130 respondents was selected using Krejcie & Morgan's (1970) sample size table from the study population. Descriptive statistics were used to analyze single variables, and inferential statistics were used to establish the relationships between two variables in line with study objectives. Multivariate analysis was also carried out using regressions.

 Results

The study findings showed that technical staff produce financial reports on expenditures and revenues collected by the local government for service delivery in Kasese Municipality, and political leaders in Kasese Municipality do not frequently monitor and supervise approved projects for implementation to ensure value for money on service provision. Also, the findings showed low levels of transparency in local revenue collection and indicated that fiscal accountability has an effect on service delivery in Kasese Municipality. Therefore, there’s a positive relationship between the two factors. The correlation between fiscal accountability and service delivery was 0.369 with a significance value of 0.000. Therefore, there was also a good, positive, significant relationship between fiscal accountability and service delivery in Kasese Municipality. This means that proper fiscal accountability contributes to service delivery in Kasese Municipality.

Conclusion

Results also showed that service delivery was 32% predicted by decentralized fiscal accountability (Adjusted R Square =0.32). The remaining 68% was predicted by other factors outside the study. The regression model was also valid (sig. <.02).

Recommendation

The central government should make decentralized policies to fill gaps in existing loopholes in local taxes collection and expenditure for service delivery. There should be constant monitoring and supervision of municipal projects for timely and effective service delivery.