THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTABILITY AND PERFORMANCE OF WAKISO DISTRICT LOCAL GOVERNMENT. A CROSS-SECTIONAL RESEARCH DESIGN.

Abstract

Background

This study was about the relationship between financial accountability and the performance of Wakiso District Local Government.

 Methodology

The study was conducted using descriptive research design and cross-sectional research design. The study had a target sample of 234 respondents though 195 participated in it. The sampling techniques used were based on purposive sampling and simple random sampling where key individuals were randomly sampled from the target population.

 Results

Several Financial Accountability practices such as seeking official authentication of the expenditures as per itemized budgets, wage allocation, salary payments about proper staffing, and adherence to the required financial standards by the government were key to effective accountability. The study established a strong positive relationship between Financial Accountability and the Performance of Wakiso District Local Government (r= .640, n=195, p< .01);. The study concluded that Financial Accountability is a pillar of the performance of Wakiso District Local Government, although performance results show that it was still below desired standards.

 Conclusion

There is a strong positive correlation between Financial Accountability and the performance of Wakiso District Local Government. Financial accountability relates to the quality of performance of Wakiso District Local Government by 12.9 percent.  

Recommendation

There is a need to emphasize proper financial accountability, this can be done through, and submission of financial reports on performance. The Ministry of Finance Planning and Economic Development needs to align Budget Performance Outputs with the Programme Implementation Action Plan of the 3rd National Development for improved monitoring mechanisms on Local Government and Lower Local Governments to account properly for better performance.