FISCAL DECENTRALISATION AND PERFORMANCE OF PUBLIC PRIMARY SCHOOLS IN UGANDA: A CASE OF SELECTED SCHOOLS IN NANSANA MUNICIPALITY

BY
IVAN KABUGO
REG NO: 15/MPA/00/KLA/WKD/0005

A DISSERTATION SUBMITTED IN PARTIAL FULFUILMENT FOR THE REQUIREMENT FOR THE AWARD OF A MASTERS DEGREE IN PUBLIC ADMINISTATION AT UGANDA MANAGEMENT INSTITUTE

FEBRUARY 2019

DECLARATION
 I  Kabugo Ivan do here by declare that this research entitled “Fiscal decentralisation and performance of public primary schools: A case of selected schools in Nansana Municipality” is my original work and has never been submitted or published for any award in any other university.

Sign:………………………………………………………….. 
Ivan Kabugo
15/MPA/00/KLA/WKD/0005

Date:…………………………………………………………..

APPROVAL
This is to certify that this study was done under our supervision and the dissertation has been submitted for examination with my approval as the candidate’s supervisor.

                                      DR. MICHAEL KIWANUKA
                                      SIGNATURE…………………………....
                                      DATE……………………………………

                                      DR. KARIM SSESSANGA
                                      SIGNATURE………………………………
                                      DATE………………………………………..

DEDICATION
I dedicate this research to my entire family especially my beloved father Dr. Joseph Robert Jjumba who has laid a great solid academic foundation for me.

ACKNOWLEDGEMENT
I do express my sincere gratitude to my supervisors Dr. Michael Kiwanuka and Dr. Karim Ssessanga for the constructive criticism, suggestion, guidance, tolerance, dedication and encouragement throughout the writing and final supervision of this dissertation. These great scholars and educationists gave me tips that helped to sharpen my skills as far as constructing a research problem, statement of the problem and conceptual framework is concerned. Without them, this piece of work you are reading would not be in existence.

I wish to extend heartfelt thanks to my classmates at Uganda Management Institute whose presence gave me encouragement to carry on. Endless words of thanks go to all the facilitators of all the modules that were taught to MPA-6 class as these were very crucial in shaping the research topic and all of them contributed in one way or another to the main body of this dissertation.

TABLE OF CONTENTS
DECLARATION
APPROVAL
DEDICATION
ACKNOWLEDGEMENT
TABLE OF CONTENTS
LIST OF FIGURES
LIST OF TABLES
ABSTARCT
CHAPTER ONE
INTRODUCTION
1.1	Introduction
1.2	Background to the Study
1.2.1	Historical Background
1.2.2	Theoretical Background
1.2.3	Conceptual Background
1.2.4	Contextual Background
1.3	Statement of the Problem
1.4	General objective
1.5	Specific Objectives
1.6	Research Questions
1.7	Hypotheses of the study
1.8	Conceptual Framework
1.9	Significance of the study
1.10	Justification of the study
1.11	Scope of the study
1.11.1	Content Scope
1.11.2	Geographical Scope
1.11.3	Time Scope
1.12	Operational Definition of Terms and Concepts
1.12.1	Fiscal decentralization
1.12.2	Functional Assignment
1.12.3	Revenue Assignment
1.12.4	Intergovernmental Fiscal Transfers
1.12.5	Performance
CHAPTER TWO
LITERATURE REVIEW
2.1	Introduction
2.2	Theoretical Review
2.3	Review of Related Literature on Fiscal Decentralization and Performance of Public Primary Schools
2.3.1	Functional Assignment and Performance of Public Primary Schools
2.3.2	Revenue Assignment and Performance of Public Primary Schools
2.3.3	Intergovernmental Fiscal Transfer and Performance of Public Primary Schools
2.4	Summary of literature Review
CHAPTER THREE
METHODOLOGY
3.1	Introduction
3.2	Research Design
3.3	Study Population
3.4	Sample Size and Selection
3.5	Sampling Techniques and Procedure
3.6	Data Collection Methods
3.6.1	Interviews
3.6.2	Questionnaire surveys
3.6.3	Documentary Review
3.7	Data collection instruments
3.7.1	Interview guide
3.7.2	Questionnaire
3.7.3	Document review checklist
3.8	Quality Control of Data Collection instruments
3.8.1	Validity
3.8.2	Reliability
3.9	Procedure of data collection
3.10	Data Analysis Techniques
3.10.1	Quantitative Data Analysis
3.10.2	Qualitative data analysis
3.11	Measurement of Variables
3.12	Ethical Consideration
CHAPTER FOUR
PRESENTATIONS ANALYSIS AND INTERPRETATION OF FINDINGS
4.1	Introduction
4.2	Response Rate
4.3	Background information
4.3.1	Gender of the Respondents
4.3.2	Age of the Respondents
4.3.3	Level of Education of the Respondents
4.3.4	Founding Body of the Public Primary School
4.4	Empirical findings
4.4.1	Functional assignment and performance of public primary schools in Nansana MC……………………………………………………………………………………………
4.4.1.1	Correlation results for functional assignment and performance of public primary schools in Nansana MC
4.4.1.2	Regression Results for Functional Assignment and Performance of Public Primary Schools……
4.4.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
4.4.2.1	Correlation Results for Revenue Assignment and Performance of Public Primary Schools…..
4.4.2.2	Regression Results for Revenue Assignment and Performance of Public Primary Schools…..
4.4.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Nansana MC
4.4.3.1	Correlation Results for Intergovernmental Fiscal Transfers and Performance of Public Primary Schools
4.4.3.2	Regression Results for Intergovernmental Fiscal Transfers and Performance of Public Primary Schools
4.5	Overall Prediction Model
CHAPTER FIVE
SUMMARY, DISCUSSION, CONCLUSION AND RECOMMENDATIONS
5.1	Introduction
5.2	Summary of Findings
5.2.1	Functional Assignment and Performance of Public Primary Schools in Nansana MC
5.2.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
5.2.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Nansana MC
5.3	Discussion of Findings
5.3.1	Functional Assignment and Performance of Public Primary Schools in Nansana MC
5.3.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
5.3.3	Intergovernmental Fiscal Transfer and Performance of Public Primary Schools in Nansana MC
5.4	Conclusions
5.4.1	Functional Assignment and Performance of Public Primary Schools in Uganda
5.4.2	Revenue Assignment and Performance of Public Primary Schools in Uganda
5.4.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Uganda…
5.5	Recommendations
5.5.1	Functional Assignment and Performance of Public Primary Schools in Nansana MC
5.5.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
5.5.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Nansana MC
5.6	Limitations of the Study
5.7	Contribution of the Study to Existing Body of Knowledge
5.8	Areas for Further Research
REFERENCES
Appendix I: Self-Administered Questionnaire
Performance in National examinations
Appendix II: Interview Guide
Appendix III: Documentary Review Checklist
Appendix IV: Research Study Schedule
Appendix V: Budget
Appendix VI: Krejcie, Morgan and Robert Sample Size (S) Tables (1970) for the given Population Sizes (N)

LIST OF FIGURES
Figure 1: Relationship between Fiscal Decentralisation and Performance of Public Primary School
Figure 2: Gender of the Respondents
Figure 3: Age of the Respondents
Figure 4: Level of Education
Figure 5: Founding Body
Figure 6: Attendance of school head teachers in Nansana M.C
Figure 7: Teacher Recruitment by Government in Nansana MC

LIST OF TABLES
Table 1: Sampling Procedures
Table 3: Reliability of research instruments
Table 4: Category of Respondents/Response Rates
Table 5: Descriptive statistics on functional assignment and performance of public primary schools
Table 6: Correlation results
Table 7: Model Summary
Table 8: Descriptive statistics on revenue assignment and performance of public primary schools
Table 9: Correlation results
Table 10: Model Summary
Table 11: Descriptive statistics on inter-governmental fiscal transfers and performance of public primary schools
Table 12: Correlation results
Table 13: Model Summary
Table 14 Prediction Model for factor components
Table 15: Enrolment and Attendance rates of selected public primary schools by Class
Table 16: Teachers’ Attendance (on the day of visit) by payroll status
Table 17: National vs Nansana MC Indicator and status/progress
Table 18: Curriculum coverage and scheme of work by teachers
Table 19: Multiple regression model results
Table 20: Multiple Regression model for fiscal decentralization on performance of public primary schools.
Table 21: Multiple Regression model
Table 21: Correlation between Intergovernmental Transfers and Performance
LIST OF ACRONYMS

DSC		District Service Commission
EAC		East African Community
FD		Fiscal Decentralization
FDS		Fiscal Decentralization Strategy
IMF		International Monetary Fund 
LG		Local Government
MC		Municipality

MDG		Millennium Development Goals
MoES		Ministry of Education and Sports
MoLG		Ministry of Local Government
NEIs		National Education Indicators 
NRM		National Resistance Movement
PLE		Primary Leaving Examinations
PTA		Parents Teachers’ Association
SDG		Sustainable Development Goals
SMC		School Management Committee
SPSS		Statistical Package for Social Scientists
UNEB		Uganda National Examination Board
UPE		Universal Primary Education
WB		World Bank

ABSTARCT
The study sought to investigate the effect of fiscal decentralisation on performance of public primary schools in Uganda taking a case of selected schools in Nansana Municipality. The study was based on the following objectives: to determine the effect of functional assignment on performance of selected public primary schools in Nansana MC; to establish the effect of revenue assignment on performance of selected public primary schools in Nansana MC; and to examine how intergovernmental fiscal transfers affect performance of selected public primary schools in Nansana MC. A sample of 74 respondents was selected and it included head teachers, PTA or SMC representatives and opinion members. The researcher used both primary and secondary sources to collect data. Self-administered questionnaires were utilised, interviews conducted and documents reviewed for the necessary data. The collected data was analysed using Pearson correlation coefficient, regression analysis and Analysis of variance. The study findings revealed that: there is a positive significant relationship between functional assignment, revenue assignment and intergovernmental fiscal transfers on the performance of public primary schools in the study area. In conclusion therefore it is evident that fiscal decentralisation significantly affects performance of public primary schools in Uganda. The research gap identified is to investigate how fiscal decentralisation can be enhanced to enable improvement of performance of public primary schools in Uganda. It was recommended that there is need to build capacity at the council and school levels to identify and set relevant needs and priorities, build capacity and also streamline the setting and collection of schools dues and fees. This should be followed by regular remittance of adequate financial resources to public primary schools in Uganda.

CHAPTER ONE
INTRODUCTION
1.1	Introduction
The Fiscal decentralization strategy (FDS) in any country like Uganda is intended to improve governance. These include ambitions to improve inclusion and participation that can help to strengthen or reconstruct the legitimacy of the state in effort to bring about efficiency and effectiveness in service delivery (Wellham, 2016). The study investigated the effect of fiscal decentralisation on the performance of public primary schools in Uganda focusing on selected schools in Nansana Municipality. “Fiscal decentralisation” was the “independent variable” whereas “performance of public primary schools” was the “dependent variable”. 

This chapter specifically presents; background to the study, statement of the problem, research questions, hypotheses, conceptual framework, significance, justification and operational definitions of key terms and concepts.
1.2	Background to the Study 
This subsection presents the background of the study that is sub divided into; historical, theoretical, conceptual and contextual perspectives.
1.2.1	Historical Background
Fiscal decentralization has historically been a major Economic policy and theoretical topic. In order to have an efficient government that can contribute to economic growth, History and Economic theory have illustrated that it is essential to have a good division of tasks between different layers of government. The Netherlands revealed a high shift from centralization towards decentralization with institutions focused on stimulating trade and growth. It was therefore regarded as the first federal state in the modern era. The Dutch government wanted to create a modern economy and also reduce social problems by 1928. This was implemented through municipalities that helped to improve education and infrastructure and also provide relief to the poor (Bos, 2010). 

The Chinese transition to a market economy has also been fundamentally possible due to a fiscal decentralization policy. China adopted various forms of fiscal contraction system from 1978 to 1993 and later implemented a tax sharing system from 1994 to date. These were considerable and deliberate attempts of breaking down a highly centralized fiscal management system for over 30 year (Chunli Shen, 2012).

In several countries like Canada, Germany and Switzerland, the share of the revenue mobilised through tax by the Central governemnents was noted to be less than 50 percent. Although state governements are stronger in these countries, thetax revenue generated by the central governments in these countries goes up to more than 90 percent of the total tax yield of all the three levels of governments. The extent of revenue collected by the lowest level of government in the total tax income shows the level of taxation powers transferred to a particular subnational governements (Biju, 2008)

The mid 1980s had witnessed the transfer of power, resources and responsibilities by several African countries to their subnational governments. The transformation has however been uneven across most countries, though a few like Ethiopia, South Africa and Uganda progressed pretty fast (Brosio, 2000). It led to the recognition of decentralization reforms in Uganda and Africa generally at the international level since the 1980s. The change in view hinge on how the policy was handled by the African nations. Uganda in particular, some of the determining factors included the elaborate nature of the policy, legal and institutional frameworks, design and the speed at which the reforms were being implemented. The National Resistance Movement’s (NRM) government was offered political commitment to decentralizing power, resources and responsibilities to subnational levels, however the process and results of this policy over a period of time has revealed inherent defects (Muhumuza, 2008).

In the 1990s, there we attempts to redefine the public sector role and also improve its performance in terms of service delivery in Uganda. The reforms aimed at decentralization of government functions and were seen as the most widespread trends of development. However, it has been noted that were extensive and costly by nature and only moderate progress was made towards meeting set goals. The uneven performance has in turn brought about considerable debate about the desirability and approach towards the implementation of fiscal decentralization (Smoke, 2001).

The conception of fiscal decentralization as a describable policy for implementation in Uganda was due to several concerns raised towards tasks that were executed at the subnational levels and their ability to effectively deliver desired services. Uganda’s central government in turn responded by generating a Fiscal Decentralization Strategy Paper (FDS) in 2002. The main objective was to develop strategies that address issues using a budget structure that was rigorous enough to limit discretionary abilities provided to subnational levels through the devolution process (Steven Jean, 2010). 

It was considered that subnational governments in Uganda that include districts, municipalities, sub counties and town councils would levy, charge and collect taxes. These would also receive grants from central government in pursuit of fulfilling their mandate. The law provided that collected revenues from the taxes would be retained locally and shared amongst different subnational levels but not with the center. However, it was noted that proceeds for most subnational levels was low to facilitate the implementation of sub national’s mandate and therefore intergovernmental fiscal transfers from the Central government became pivotal. These have been in the form of unconditional, conditional, and equalization grants (Steiner, 2006).

Formal Education in Uganda has undergone several modifications since its introduction by the Christian missionaries in the 1880s.  The glaring disparities in Uganda’s education system were due to historical and cultural factors. These considered the male sex to be more important than the female. The system has however fundamentally evolved since the country’s independence in 1962 consisting of four levels of institutions for long. The levels have each been followed by a national selection exam that facilitates a centrally administered process which enables successful candidates to be distributed among the available options of the next level (Arudo, 2006).

In general, the country has been having a decentralized education system. The nature of decentralization begun with the primary level where by several programs were instituted to facilitate this effort in education service delivery. It has actually been highlighted at several occasions that decentralization of education has been more effective at the primary level than at other levels (Namukasa, 2007). This was evidenced by the introduction of Universal Primary Education (UPE) in 1997 (Okurut, 2005).

The UPE programme has been noted to be a coherent policy framework that was fundamental and far reaching. It led to a rapid enrolment growth from 2.8 million (1996) to 8.2 million (2009) and to 8,485,005. However despite the massive achievement in terms of access to primary level education, quality remained a major challenge. The trends of most primary quality indicators show that primary education in Uganda was still beneath the desired levels compared to neighboring counties within East Africa. (NPA, 2015).

1.2.2	Theoretical Background
This study was guided by the “Agency theory” as advanced by Jensen and Meckling (1976). The theory postulates a principal-agency relationship in which the principal engages an agent to undertake a responsibility on their behalf by delegating some of the decision making authority to the agent. 

According to Ceric (2013), the principal engages the agent to accomplish his/her set goals and objectives. The principle therefore recruits an agent or agents in a consistent and cohesive manner to accomplish expected goals and objectives. The agent selected to execute the tasks may have specialized skills depending on the complexity of the task at hand, its scope and other requirements. The principal therefore does not contract the agent for the action, but instead compensates him or her basing on the some observable signal that is associated with the action. It is the responsibility of the principal to choose an incentive scheme that will be employed to compensate the agent depending on the action’s associated signals. The agent in return takes the most appropriate action depending on the incentives provided. The principal provides an offer to an agent that can either be accepted or rejected. The decision made by the agent will be based on the expected compensation and subjective cost of performing such an action.

Ceric (2013) further noted that there can be circumstances that lead to a principal-agent problem. This is a situation where by one of the parties is more informed than the other. In such a case therefore the principal inevitably depends on the agent for the implementation of the task at hand. In such a situation the agent may however attempt to maximize his or her own benefit at the principal’s expense. The principal-agent problem brings about three crucial issues that include; adverse selection, moral hazard, and hold-up. These issue in turn determine the principal agent relationship that prevail.

The study therefore investigated the effect of fiscal decentralization on performance of public primary schools by critically analyzing the principal agent relationship that is between central government and public primary schools. For this particular case, central government was the “principal” while the public primary schools are the “agent” thus a principal- agent relationship.
1.2.3	Conceptual Background
The key concepts in this study were “fiscal decentralization” and “performance of public primary schools”. According to Boschmann (2009), fiscal decentralization relates to the mandate of local decision making, allocation of financial resources and levy of local taxes being transferred from the center to the local institutions. Robert (2008) looked at fiscal decentralization as a policy that encompassed relinquishing taxation powers from Central governments to local administrative units commonly referred to as local government.

Zhigou Wang (2014) looked at fiscal decentralization as the transfer of financial responsibility from central and local governments. The underlying principle is that local governments are in position to make more appropriate financial management decisions responding to the local citizens’ demands within a particular jurisdiction.

In this study, fiscal decentralization was measured by: priority setting role, budgeting role, accountability role, reporting role; amount of local revenues collected, amounts of fees set, amount of local revenue borrowed; amount of capitation grants, school facility grants, developmental grants transferred.

Performance is the extent to which a relevant objective is realised or achieved within the set competitive parameters such as cost, quality and time among others. This is dependent on a particular environment putting into consideration hard to measure competitive priorities such as flexibility or sustainability that are relevant and recognisable (Paul Folan, 2004). Performance in this study was measured in terms of ; pupil attendance, teachers’ attendance, pupil classroom ratio (PCR), pupil teacher ratio (PTR), pupil stance ratio (PSR), curriculum coverage and performance in national examinations as shown by figure 1.1 of the conceptual framework.
1.2.4	Contextual Background
Nansana MC is one of the four (4) higher LGs in Wakiso District, others being Entebbe MC, Kira MC and Makindye MC. It comprise of four divisions that include: Nansana, Nabweru, Gombe and Busukuma divisions. It is expected to provide quality public services to residents as provided for by the 1995 Constitution of Uganda and the 1997 Local Government Act. 

The county’s legal framework that include the 1995 Uganda Constitution and the 1997 Local Government Act stipulated that local governments are mandated to delivery basic health and education services to the citizens. This system established a highly decentralized system along political, administrative and fiscal lines. District and Municipalities are responsible for basic healthcare services and delivery of primary, secondary education and skills development. Alongside this, an agenda to expand service delivery emerged, including the introduction of free Universal Primary Education in 1997 and later free basic healthcare in 2000.

The Education sector in particular had specific objectives that included: implementing a strengthened Early Childhood Development (ECD) program that emphasizes early aptitude and talent identification; improve pupils’ and students’ retention especially for girls at primary and secondary levels respectively; increase primary to secondary transition; increase investment in school inspection; and upgrade the education curricula. These in turn are supposed to contribute to the achievement of the National Vision 2040 (Uganda, 2015). At the Global level a LG has a responsibility to “ensure inclusive and quality education for all and promote lifelong learning”. This Sustainable Development Goal number four (4), that is part of the Global agenda 2030 (Uganda, 2015).  The study setting was therefore selected public primary schools in Nansana MC.
1.3	Statement of the Problem 
Fiscal decentralisation reforms are believed to provide local governments with autonomy and discretion in determining and mobilising local revenue as well as determining the spending priorities of those local governemnts. By providing the revenue and spending autonomy, fisical decentralization strategies are expected to support accoutability, responsiveness and overall performance of local governemnts in provinging social services. In the same pursuit, fiscal decentralisation strategy was adopted in Uganda inorder to increase Local governments’ autonomy, widen local level participation in decision making and streamline financial transfer modalities in order to bring about effiecient and effective public service delivery within a transparent and accountable framework (Wellham, 2016). 

However inspite of the said commitment to fiscal decentralisation strategies, the general performance of public primary schools in Nansana Municipal Governemnt left a lot to be desired. According to the performance contract submitted to the Secretary to  Treasury (STT) by the town clerk, Nansana Municipality had an estimated budget of  Ugx13.8 Billion for FY 2016/2017 and of which gorvernment transfers constituted 80% and only 20 % was to be raised locally. No revenue was expected from development partners and intesification of local revenue would only be after the completion of the property evaluation. The Municipality has an enrolment above 17,000 pupils in the public primary schools, but only two (2) classrooms, and 40 latrine stances were allocated in FY 2016/2017. The Newvison (2015) qouted the Wakiso district education officer stating that the 2014 PLE results specifically indicated that schools in Wakiso District were among the best and worst performers. 

The implementation of fiscal decentralisation as indicated by the performance contract relies heavily on fiscal transfers from the central governemnt and therefore provision of primary education in the Municipality was left to the market forces which rendered it unaffordable to the low income earners. As a policy, fiscal decentralisation should be embraced by the citizens by freely participating in decision making and satisfied about the importance of paying taxes without resistance among others. This therefore prompted a study that investigated the effect of fiscal decentralisation on the performance of public primary schools in the county with a focus on selected schools in Nansana MC. 

1.4	General objective 
The general objective of the study was to investigate the effect of fiscal decentralization on performance public primary schools in Uganda taking a case of selected schools in Nansana MC.
1.5	Specific Objectives 
The specific objectives of the study were:
i.	To determine the effect of functional assignment on performance of selected public primary schools in Nansana MC.
ii.	To establish the effect of revenue assignment on performance of selected public primary schools in Nansana MC.
iii.	To examine how intergovernmental fiscal transfers affect performance of selected public primary schools in Nansana MC.
1.6	Research Questions 
The study sought to answer the following questions:
i.	What is the effect of functional assignment on performance of selected public primary schools in Nansana MC?
ii.	What is the effect of revenue assignment on performance of selected public primary schools in Nansana MC?
iii.	How do intergovernmental fiscal transfers affect performance of selected public primary schools in Nansana MC?
1.7	Hypotheses of the study
The study sought to test the following hypotheses:
i.	Functional assignment has a positive significant effect on performance of public primary schools in Uganda.
ii.	Revenue assignment has a positive significant effect on performance of public primary schools in Uganda
iii.	Intergovernmental fiscal transfers have a positive significant effect on performance of public primary schools in Uganda

1.8	Conceptual Framework 
This subsection outlines the conceptual framework of the study showing the relationship between fiscal decentralisation and performance of public primary schools in Uganda
Figure 1: Relationship between Fiscal Decentralisation and Performance of Public Primary School
Independent Variable (IV)					         Dependent Variables (DV)

Fiscal Decentralisation
•	Functional Assignment
-	Priority setting
-	Budgeting
-	Accountability
-	Reports
•	Revenue Assignment
-	Collection
-	Fees setting
-	Borrowing
•	Intergovernmental Fiscal Transfer
-	Capitation grants
-	School Facility grants
-	Developmental grants (local revenue)

Performance of public primary schools
•	Pupils’ attendance
•	Teachers’ attendance
•	Pupil classroom ratio (PCR)
•	Pupil teacher  ratio (PTR)
•	Pupil stance ratio (PSR)
•	Curriculum coverage
•	Performance in national examinations

pil 

          

Source: Adopted from Warsaw Balunya, 2014; World Bank, 2001; Davey, 2003; NDPII, 2015 and modified by the researcher.

1.9	Significance of the study
The qualitative improvement of education in Uganda’s public primary schools is still a questionable issue as attested in the high repetition rates, despite the quantitative expansion in pupil enrolment since the implementation of the UPE policy. Although it is generally accepted that there are significant relationships between fiscal decentralisation and social service delivery, studies show different results depending on the countries and circumstances. Therefore the study intended to contribute to the body of knowledge and hopefully lead to further research. The results of the study may also be used to develop more comprehensive and complementary policies and also inform review of the existing policies.

1.10	Justification of the study
Democratically elected governments should be the guarantors and primary providers of social services like education. Accessibility to free, universal, well-resourced and constantly updated education should be enabled. This is specifically because quality education has got power to transform societies by providing knowledge, skills and confidence of its children to real full potential. Ultimately the children within the society are protected from the hazards of poverty, labour exploitation and diseases. (Bokova, 2012).

The theoretical studies and research specifically on public finance in developing countries incorporate little essential work on the fiscal role and performance of local governments. This is despite the emergence of fiscal decentralization as a focused public sector reform in developing countries. There have been occasional case studies or chapters dedicated to this topic in studies of national tax systems that have in most cases been undertaken by special instituted commissions or international development agencies such as World Bank or International Monetary Fund (IMF). This limited analysis is due to scarcity of research and therefore reflects a limited local governments’ fiscal role that has been traditionally played in most of the developing countries (Smoke, 2001). Therefore this particular study aimed at contributing to the body of knowledge that will inform policy formulation and implementation.	
1.11	Scope of the study
1.11.1	Content Scope
The study focussed on the effects of fiscal decentralisation and performance of selected public primary schools in Nansana MC. It investigated the effect of; the functional assignment, intergovernmental fiscal transfers and revenue assignment on performance of selected public primary schools in Nansana MC.
The time scope of the study was three (3) years starting from 2015 to 2018. This is because the media complained greatly about the performance of selected public primary schools in the country.
1.11.2	Geographical Scope
The study was conducted from selected public primary schools in Nansana MC, Wakiso District. Nansana MC is one of the four (4) municipalities in Wakiso District, others being Entebbe MC, Kira MC and Makindye MC.  Nansana MC is composed of Nansana, Nabweru, Busukuma and Gombe divisions. Wakiso District is bordered by Nakaseke and Luwero to the North, Mukono to East, Kalangala to the South, Mpigi to South West and Mityana to North East. 
1.11.3	Time Scope
The time scope of the study was three (3) years starting from 2015 to 2018. This is because the media complained greatly about the performance of selected public primary schools in the country.
1.12	Operational Definition of Terms and Concepts
1.12.1	Fiscal decentralization 
Fiscal decentralization in this study referred to the assignment of financial resources and responsibilities from central to subnational governments. The assigned responsibilities include; expenditure responsibility, local revenue collection, intergovernmental fiscal transfers and municipal borrowing.
1.12.2	Functional Assignment 
Functional assignment in this study referred to the allocation of financial functions and roles among the different government levels. Financing should follow functions so as to clearly define the roles and responsibilities and also to enhance accountability.
1.12.3	Revenue Assignment 
Revenue assignment in this study referred to the allocation of financial resources amongst the different levels of government to achieve sub-national financial autonomy, promote accountability and ownership, emphasize decentralization efficiency gains and facilitate appropriate cash flow management.
1.12.4	Intergovernmental Fiscal Transfers 
Intergovernmental fiscal transfers in this study referred to the allocation of financial resources from central to lower governments and vice versa. This aims at; bridging a vertical fiscal gap, improving horizontal fiscal balance, funding national priorities and compensating for spillovers or externalities
1.12.5	Performance 
Performance of public primary schools in this study referred to the general achievement of the schools in terms of their teaching and learning environment. It will be measured in terms of: pupils’ attendance; teachers attendance, pupil classroom ratio (PCR), pupil teacher ratio (PTR), curriculum coverage and performance in national examinations. 

CHAPTER TWO
LITERATURE REVIEW
2.1	Introduction 
This chapter presents a review of the theoretical and related literature to the study as developed overtime by different scholars and academicians, on the subject of or in relation to fiscal decentralization. It body critics the existing theoretical and related literature on fiscal expenditure responsibility, inter-governmental fiscal transfer, and local revenue collection, on how they influence performance in public primary schools. The literature was reviewed mainly from secondary sources including textbooks, journal articles, research dissertations and thesis. 
2.2	Theoretical Review
The Principal- Agent theory by Jensen and Meckling (1976) was invoked to underpin the study. According to Roach (2016), this theory views the principal as the contractor, and the agent as the service provider.  It argues that the contractor, who in this case is the Central Government is aware of its needs and willingly asks for the services of an agent (public primary school) to help it reach and service better its interests. 

According to Ceric (2013), it’s the responsibility of the principal to choose an incentive scheme that will be used to pay the agent and this depends on the observed signal. On the other hand, the agent also has the mandate to determine the most appropriate action to take putting into consideration the given the incentives. The principal therefore provides an offer to an agent that can be accepted or rejected. The decision made by the agent will definitely depend on the expected compensation and subjective cost of performing a particular action. Considering that the Agent has accepted the offer, he or she makes a choice of an action that will maximize his or her payoff. The principal on the other hand will observe the signal in correlation with the action taken. The agent will therefore be paid based on an incentive scheme and the payoff received depends on the observed signal by the principal. This also implies that an incentive scheme used is actually a commitment determined in advance by the principal, even if the agent’s action is not.

Ceric (2013) also noted a situation that he termed as a principal- agent problem. This is a states whereby the principal depends on the agent to undertake a task on his behalf.  Ideally, this situation is not desirable in terms of a principal - agent relationship. It is embedded with issues that include; adverse selection, moral hazard, and hold-up. It  is an exploitative situation by nature and does not consider the damage it would bring to the principal as the agent attempts to maximize his or her own benefit.

Laffont & Martimort (2001) also noted another situation where a principal delegates tasks to an agent who has different objectives. Such a situation is problematic especially when principal lacks perfect information about the agent. However, even if the objectives of the agent are different from those of the principal, but the later had ample private information about the former, he would be in position to propose a contract with perfect controls that will would induce the agent’s actions to what the principal desires. 

In view of the above, it can be observed that the principal-agent theory is more applicable in business oriented than in service oriented or public sector. It is less applicable in decentralized public systems. This is because under this system, the relationship between the principal and agent is mutually based on the need to extend better quality services to the people rather than making money. This theory also does not give full powers to Local Governments like it should in designing their own unique strategies in accordance to policy when addressing challenges. Under this theory, all the authority is owned by the principal and the agent just has to buy in or buy out. Therefore such existing gap within the theory and body of knowledge gave leverage for further study in this area. 
2.3	Review of Related Literature on Fiscal Decentralization and Performance of Public Primary Schools 
This section presents relevant literature on the study variables that was reviewed. The review was thematically done according to the study objectives.
2.3.1	Functional Assignment and Performance of Public Primary Schools 
According to Hart and Welham (2016), functional assignment is not a simple binary choice made between centralized and decentralized service provision. Service delivery will however fundamentally need collaboration and cooperation between the different government levels. The central government should therefore maintain its role of setting standards for service delivery and providing relevant modalities for local governments to reach these set standards. Devolution therefore does not replace central government functions with local government functions. It instead aims at harnessing the strengths of the various levels of government. This is achieved by matching unique resources and technical expertise possessed by central government with the unique knowledge of conditions, needs and preferences possessed by the local governments. 

McClure and Martinez-Vazquez (2004) argue that, clarity and stability must be part of the function assignment if the balance is to be achieved.  It should be noted that neither level of government can effectively budget and allocate resources if functions are not formally assigned. In case of ambiguity in the functional assignments a level may reduce spending or even withdraw from providing such a function. This will leave the other levels of government to shoulder such a burden. So the study established whether functions are formally assigned in the public primary schools and how this affects their general performance.

Functional assignment of duties and responsibilities in the Fiscal decentralized dispensation, and the ability to measure performance of public primary schools as Martinez-Vazquez C. E. (2006) states sthat it should be guided by two principles: 
a)	Firstly, functions with sectors and whose provision requires high levels of expertise and have economies of scale might not be suitable for decentralisation. These usually also affect more than one subnational unit.
b)	Secondly, the principle of subsidiarity should be embraced by providing services to the lowest and most suitable level of government. 

Martinez-Vazquez (1995) however noted that service provision at a particular government level cannot be decided upon by using a single “suitable” way. It instead depends upon the central government’s decentralization strategy to determine the appropriateness of any assignment in terms of achieving the set goals or objectives. Notably, fiscal decentralization aims at efficient allocation of resources, responsiveness, accountability, macroeconomic stability, economic growth and equitable provision of services to citizens within the different jurisdictions. 

Bahl (2009) also emphasised that as a basic rule of efficient functional assignment, each function should be allocated to the lowest and most efficient level of government suitable for service delivery. This is well manifested in the principle rule of “subsidiarity” in the European Union and also in the economics literature as the “decentralization theorem” by Oates (1972). It is however noted that for some expenditure functions, assignment to the lowest level of government does not lead to a welfare gain. Beox (2015) also notes the importance of subsidiarity principal by emphasizing that reliance on the smallest area in the provision of subnational government services contributes to achieving overall efficiency of the delivery of public goods and services. However, the assignment of the expenditure responsibilities should be to those jurisdictions that are able to provide the unction efficiently. The expenditure assignments should not be assigned to jurisdictions that are too small and therefore not capable to efficiently deliver the public service at hand. 

Andres Rodrigues-Pose and Anne Kroijer (2009) also argued that for any decentralization design to be regarded as sound and efficient, close correspondence between responsibilities and decision-making authority is paramount. Furthermore, the efforts to ensure accountability at the different levels of government can easily be undermined by lack of clarity and stability in functional assignment. Therefore in this respect, the study considered that the functional assignment in regard to the functions of public primary schools was clearly defined.

Martinez-Vazquez, McLure and Vaillancour (2006) cited that some public services may be considered to be a central government’s responsibility despite their local nature but considering the size of their benefit area. These include primary education and health services. Such services are relevant for welfare and income redistribution. It is therefore meaningless to consider the assignment of expenditure responsibilities as the best in absolute sense. The best assignment over time will depend on changes in costs and technology that affect the production of publicly provided goods and services.  Nonetheless, it is necessary to come up with a preferred or optimal assignment amongst the many in order to come up with a clear and concrete assignment of expenditure responsibilities. Instability in intergovernmental relations may prevail due to lack of a transparent and concrete assignment.

Smoke (2001) noted that actually many countries have followed these principles in a broad way. However issues asassociated with fiscal decentralization in terms of the expenditure assignment are related to limited attention to implementation than to decentralizing inappropriate services. Several central government agencies do not desire to decentralize services that may involve loss of prestige and resources. In such a state, the central government agencies perceive subnational units as competitors and invariably try to slow the process. Furthermore, rapid decentralization of too many sectors may prevail in a situation where by the local governments lack adequate capacity to handle the new responsibilities. The local governments will instead poorly perform the newly assigned responsibilities just like in Ethiopia and Uganda cases. Such a performance may be used by central agencies hostile to decentralization as a justification to keep services centralized. 

As above mentioned, lack of clarity thus far on how or the extent of services that must be fiscally devolved to local governments still poses serious challenges on establishing clearly acceptable boundaries within which to monitor and thus qualitatively and quantitatively measure performance of public sector in general. This study therefore endeavoured to determine the effect of functional assignment on performance of selected public primary schools in Nansana MC.
2.3.2	Revenue Assignment and Performance of Public Primary Schools
According to Bird and Vaillancourt (2006), fiscal decentralization prevails where subnational governments have control over their revenue sources. Subnational governments without independent revenue sources do not enjoy financial autonomy basically because they remain under control of the central government. It is fundamentally important to resolve the revenue assignment problem by knowing the revenue sources for the subnational levels and how this assignment will be carried out. 

However, subnational governments particularly in developing countries possess limited local revenue bases and end up depending on fiscal transfers from their central governments (Singhal, 2014). However those in developed countries generate around a third of the total revenues, while those in developing countries raise only around 14% of the total revenues. As noted by Steffensen (2010), there are relatively fewer “appropriate” subnational government taxes in the case of developing countries. The implication therefore being that the proceeds from the available revenue sources is most cases far less than the costs of implementing the assigned functions. The study established whether there existed fees and dues collected by the public primary schools in Nansana MC and how this entire arrangement affected their performance.

According to Bird (2011), the particular functional assignment and source of revenue available to a subnational government will determine the extent to which to which it depends on the grants from central government. However subnational governments with limited responsibilities will require a fairly small tax base to become self- financing. Such a situation completely different when these subnational governments have functional responsibilities that are large like education and health. 

According to Poschl and Weingast (2015), inequalities between subnational governments is inevitable. Urban local governments with significant tax base will be less dependent as compared to their rural counterparts on the transfers from the central governments. High dependence is problematic and leads to reduced accountability to local residents. The more a subnational government relies on its tax revenues, the more the incentive to be accountable and responsive to the local residents and taxpayers. This also leads to prudent management of this revenue.

Bird (2011) adds that subnational governments that rely on their revenues often raise sources for the kind of services that the residents are willing to pay for. Decentralisation reforms should therefore ensure that local governments have significant revenues sources. This will enable them not to be completely dependent on intergovernmental fiscal transfers. This dependence may however be unavoidable especially by the poorest local governments because they have receive sufficient funds to enable them have an equitable level of service delivery. The ultimate objective should be that rich local government have revenues sources that enable them finance service provision to their residents. Poschl and Weingast (2015) further argued tax rates should be set up by particular local governments such that the decisions taken on the tax are visible to the local residents that hold them accountable.

However, regardles of all efforts, there are four problematic concerns that remain on the revenue side (Smoke, 2001). These include;
a)	Inadequate revenue sources assigned to subnational governments. This implies that they have to depend on central government transfers to accomplish their responsibilities. 
b)	Local governments’ revenue sources are not productive enough to even cover the costs of administering them. 
c)	More attention is devoted to decentralising services than actual implementation. 
d)	Local governments’ revenue sources have entrenched design problems like being static, having overly complex structures and lack effective administrative mechanisms.
The central government may have understandable concerns over the control of the tax rates amongst local governments. Independent tax rates control by local governments may lead to tax competition between local governments or alternatively result in excessive taxation. Just as noted by Bird (2011), the risk of tax competition can be overcome by the central government setting a minimum rate or floor, whereas excessive taxation can be avoided by introducing a maximum rate or celling. Bahl and Bird (2008) on the other hand noted that appropriately local governments with basic functions should follow this advice, but it may not work for those with broader responsibilities that may need additional revenues sources.

Most of the studies reviewed relate to the current study strongly agree that revenue assignment has an effect on the performance of public service delivery. This study took a similar direction but focused on how it affects performance of selected public primary schools different from the context of the above authors.
2.3.3	Intergovernmental Fiscal Transfer and Performance of Public Primary Schools
According to Steffensen (2010), intergovernmental fiscal transfers involves the allocation of financial resources and responsibilities from central to subnational governments. Yilmaz (2003) noted that the transfer are an essential component of any intergovernmental fiscal arrangement.  Andres Rodrigues-Pose and Anne Kroijer (2009) perceive them as being fundamental in order to meet expenditure responsibilities because they fill a financial gap due to low capacity of local governments’ own tax bases. These transfers however can negatively affect the incentives of mobilizing for own revenues by the local governments.  

Rao & Singh (1998) note that a variety of political and economic objectives can be realised by a central government using these transfers.  Politically, these transfers are used as an instrument for nation-building by keeping the country together and enabling sub-national units pursue their own goals and yet influence their priorities through conditionalities. Economically on the other hand, central government uses intergovernmental transfers to influence the pattern of spending within the subnational governments or by implementing its expenditure plans through them, where by using them as agents. 

Richard M. Bird and Michael Smart (2001) asserted that allocation of financial resources and responsibilities is neither inherently good nor bad. The good or ill results from this action depends upon the incentives that are created by transfer systems for both central and local governments. Therefore, allocative efficiency, distributional equity, and macroeconomic stability are the overall outcome effects of these transfers. The allocation of financial resources and responsibilities equips counties with the ability to achieve vertical fiscal balance. This is enabled by ensuring that the revenues and expenditures of each level of government are approximately equal.

Poschl and Weingast (2015) argued that central government grants play such a crucial role of financing local governments even in a situation of significant sources of local revenue. The performance of the local governments depends on the design and implementation of central government transfers. The core objective of most intergovernmental transfer systems however is to create a greater degree of equity between local governments. The fiscal transfer systems should therefore be carefully designed not discourage revenue collection. Marija (2016) emphasised that intergovernmental fiscal transfers should be anchored within legal and regulatory frameworks to provide crucial information on the relevant actors.

Neumann and Robinson (2006) argued that constitutions partly determine how subnational governments will function by describing and delineating the divisions of power and responsibility. They further prescribe elements of intergovernmental machinery and procedures. However it should be noted that processes, conduct of the participants and the multitude of less formal structures are determining factors. 

Bird and Smart (2002) had observed that the key design consideration is to decide whether local governments can chose how to spend the grants or earmark grants so that they can only be spent for specific purposes. The first decision to be made in designing a transfer system is to show how much of the national budget will be transferred to the local governments. The ultimate objective for such is to ensure that the level of financing matches the level of responsibilities assigned. The proportion of the budget to be decentralised will therefore depend on the functions that have been devolved and the extent of local revenues.

Bird and Smart (2001) further noted that transfer of resources and responsibilities to a particular subnational government may have spill over effects to other jurisdictions. This is corrected by what is termed as “matching grant”. It should also be noted that some intergovernmental fiscal relations are political in nature as a reality. This implies that some resources are transferred to subnational governments that may not need them, but their transfer is politically feasible. In this case, subnational governments are maintained because of political reasons like regional pride and provision of jobs to local supporters. The economic point of view would be to avoid imposing unintended damage alongside the achievement of political ends.

The literature reviewed for this study focussed on a deeper analysis on how intergovernmental fiscal transfers affects performance in public primary schools. This study particularly aimed at revealing whether intergovernmental fiscal transfers have a positive significant effect on performance selected public primary schools in Nansana MC  
2.4	Summary of literature Review 
The reviewed literature clearly portrayed fiscal decentralisation as a policy that is anchored on complementally and supportive pillars by nature. For this study the pillars were functional assignment, revenue assignment and intergovernmental fiscal transfer. Functional assignment entails the devolution of functions from central government to the lowest level of government. Ideally when the subnational functions are known, the next step should be to clearly define revenue assignment basically because financial resources should follow functions. Intergovernmental fiscal transfers is also a fundamentally portrayed as a significant source of revenue that incorporates a range of financing instruments including intergovernmental grants, subsidies/subventions to sharing of revenues. 

However, the discourse above showed that there is thus far no clearly ascertained boundaries within which each local government should operate and uniquely measure performance. Often a time, universal indicators are used to create uniformity in measurement like the case in the education and sports sector, without due diligence to unique local government situations. This makes it a challenge to measure performance and make informed decisions that are specific to Local governments.

The literature reviewed was biased to developed countries and in some way this leaves a lot to be desired for developing countries like Uganda. Also existing theoretical models that try to give guidance to fiscal decentralization are more of business oriented than public or service oriented, a factor that makes them inapplicable in many fronts to the purpose. Based on the aforementioned, this study sought to examine functional assignment, revenue assignment and intergovernmental fiscal transfers as complementary pillars of fiscal decentralisation and their effect on the performance of public primary schools in Uganda. It further sought to bring out those unique characteristics in the Ugandan context. The study therefore sought to reveal whether functional assignment, revenue assignment and intergovernmental transfers have a positive and significant influence on performance of public primary schools.  

CHAPTER THREE
METHODOLOGY
3.1	Introduction
This chapter presents the methods that were used to carry out the study. The chapter describes the design, procedure and methods that were used in carrying out the study, the determination of the sample, and the methods that were adopted when undertaking data processing and analysis.
3.2	Research Design 
A case study research design was adopted to enable an in-depth tracing of a natural history of the relationship between dependent and independent variables and the forces involved in the surrounding environment. (Bhattacherjee, 2012). A cross sectional research design was in turn used to enable the investigation of respondents at a particular point in time. Furthermore, qualitative and quantitative approaches were deployed because the data collected was numerical and descriptive in nature. This was also because qualitative designs provide comprehensive information whereas quantitative designs involved the collection of numerical data in order to provide facts about a phenomenon. (Amin, 2005)
3.3	Study Population
The study’s target population comprised of 108 respondents that included 49 head teachers from the 49 public primary schools, 49 PTA or SMC representatives and 10 opinion leaders. A list of Public primary schools in Nansana MC as appended and marked as Appendix VII. 
3.4	Sample Size and Selection
The study’s sample size of 74 respondents was selected and it was made up of 44 head teachers, 20 PTA or SMC representatives and 10 opinion members in Nansana MC. The study’s sample was determined using statistical tables of Krejcie and Morgan (1970) cited from Mugenda (2004) as illustrated in the table 3.1 below. A sample of the statistical table is appended and marked as Appendix VI.
RE
Table 1: Sampling Procedures
Categories	Population	Sample Size	Sampling Technique	
Head teachers	49	44	Simple Random Sampling	
PTA/SMC Representative	20
	20	Purposive	
Opinion members	10	10	Purposive	
Total		79	74		
Source: Adopted from Krejcie and Morgan (1970) 
3.5	Sampling Techniques and Procedure
Simple random and purposive sampling techniques were utilised for this study. Simple random sampling technique was used to select public primary schools. This technique ensured that each public primary school in Nansana MC had an equal opportunity of being selected in the study sample. The respondent in a selected school were purposively the Head teacher. Purposive sampling technique was further employed when selecting the relevant opinion leaders with in Nansana MC Community, PTA and SMC members of selected public primary schools. This technique ensured that chosen participants were relevant to the study (Amin, 2005).
3.6	Data Collection Methods
The study adopted a range of methods when collecting data on fiscal decentralisation and performance of public primary schools in Nansana Municipality. The methods that were used included the following;
3.6.1	Interviews
Both structured and unstructured interviews were conducted with the 10 Opinion leaders and 20 PTA leaders and SMC members. Interviews were be used to ensure that more information was probed for, clarity about ambiguous statements sought and facial expressions of the interviewees also captured. This method facilitated the researcher with an opportunity to revisit those issues considered vital to the study, but not comprehensively captured in other instruments used (Amin, 2005).
3.6.2	Questionnaire surveys
Self-administered questionnaires were utilised to capture data from head teachers of selected public primary schools. A questionnaires with structured (closed-ended) questions was administered to different respondents. A copy of the questionnaire is appended and marked as Appendix II.

Using a five Likert scale, close-ended questions were formulated. The itemised rating scale used include; from 1-5 namely; Strongly Agree (SA), Agree (A), Not Sure (NS), Disagree (D) and Strongly disagree (SD). The questionnaire was used for this study because of its ease of administration and the capacity to obtain data from a large number of respondents in a short time. Questionnaire survey was therefore preferred because it was economical in terms of time and money (Kothari, 2004). 
3.6.3	Documentary Review
Relevant and published documents from Ministry of Education and Sports and Nansana Municipality in relation to fiscal decentralization and the performance of public primary schools were reviewed and analysed. The documents include; Education, and Sports Sector Annual performance Reports, Local Government Act, Constitution of Uganda, Ministry of Education Annual Abstracts and Nansana MC annual Performance Reports among others.
3.7	Data collection instruments
The instruments utilised during data collection included the following;
3.7.1	Interview guide
Interview guide was used for both structured and unstructured interviews. Unstructured interviews were used to bring out some preliminary issues to the surface, such that variables that needed further in-depth investigation would be identified as noted by Sekaran (2003). Interviews were conducted between the researcher and respondents to ensure that more information was probed for, clarification sought and facial expressions of interviewees captured.
3.7.2	Questionnaire
Self-administered questionnaire were developed for this study and used.  These enabled the collection of data in an affordable way with minimum skills compare to the interview. The applicability of the questionnaire survey also enabled collection of huge amounts of data from a range of respondents at a relatively low cost within a short period of time as noted by Sekaran (2003).
3.7.3	Document review checklist
A document review checklist was used to analyse the various documents that were crucial to the study. Secondary data was retrieved from relevant published and unpublished documents. These included; newspapers, reports, historical documents, magazines and other sources of published information.  
3.8	Quality Control of Data Collection instruments
Quality control techniques were employed to ensure that data collection instruments were both valid and reliable. 
3.8.1	Validity   
Validity as used in this study meant the extent to which a measure adequately represented the underlying construct that it is supposed to measure (Bhattacherjee, 2012). It is used to establish the relationship between the data and the variable of the study by estimating how accurately the data collected can represent a given variable in the study (Amin, 2005). 

Validity for this particular study was ensured by pretesting the questionnaire in ten (10) public primary schools in Kira MC. The results were analysed and corrections made on the questions that were not clear. The researcher visited the public schools that were not among the sample and administered the instruments to head teachers, PTAs/SMCs and Opinion leaders in Nansana M.C to establish if the questions in the tools were relevant and made sense to the respondents.

On the other hand, content related validity was ensure by use of comparison judgement provided by two research experts. The experts rated the items of the questionnaire on a two rating scale of Relevant (R) and Irrelevant (IR). The computation of content Validity Index (CVI) was done by summing up the judges ‘rating on both side and dividing by two to get the average. The formula used is as indicated below and the results derived are indicated in table 2.
                 Agreed items by both judges as suitable 
CVI =       Total number of items being judged
Table 2: Validity of research instruments
Rate (C1)	Relevant Items (C2)	Irrelevant Items (C3)	Total Items (C4	CVI= C2/C4	
Rater 1	40	6	46	40/46= 0.87	
Rater 2	39	7	46	39/46 = 0.85	
Overall	79	13	92	79/92 = 0.86	
Source: Primary data 2018
Therefore, the established CVI was 0.86 which indicates that the instrument was valid.
3.8.2	Reliability 
Reliability as used in the study meant the extent of being consistent. The ultimate objective was to establish if using the same scale, several times at different instances, the results generated were similar at all occasions assuming the underlying phenomenon was not changing (Bhattacherjee, 2012). The researcher gave the interview guide to the research experts to ascertain whether the responses provided would be appropriate and also detect questions that were likely to elicit inadmissible responses.

A pre-test of the tools was carried out four (4) weeks before the main study to establish consistence in responses. Ten (10) respondents from public primary school of Kira MC were used in the pre-test exercise mainly because Kira MC has similar characteristics to Nansana MC. The derived responses were then subjected to a Cronbach’s Alpha Coefficient reliability test using the formula below and the results were computed using SPSS deploying Cronbach Alpha method as indicated in table 3 below.

Whereby;
á = Reliability 
SDt2 = Sum of the variance of individual item in the questionnaire 
 Sdt2 = Variance of the entire questionnaire 
K = Number of the items in the questionnaire
á was equal to 0.76 which indicated that the questionnaire was very reliable 
Table 3: Reliability of research instruments
Category	Cronbach Alpha	Number of items	
Availability	.857	14	
User-ability	.869	8	
Accessibility	.47	6	
Head teachers’ Interpretation	.849	12	
Overall	.76	40	
Source: Primary data 2018
3.9	Procedure of data collection
An introductory letter was acquired from Uganda Management institute (UMI) and used by the researcher to seek and obtain permission for the relevant study participants and Nansana MC Stakeholders. These included; Town Clerk of Nansana MC, Municipal Education Officer, School head teachers, PTA/ SMC members and opinion leaders. The researcher made necessary introductions about the study’s objectives to the relevant administrators and study participants.
3.10	Data Analysis Techniques
Qualitative and quantitative methods of data analysis were utilised for this study. Data was prepared and arranged using the Statistical Package for Social Scientists (SPSS) version 13. 
3.10.1	Quantitative Data Analysis
The data of numerical nature was analysed quantitatively using descriptive and inferential analysis statistical tools. Firstly, to statistically describe, aggregate and present the constructs of interest or associations between these constructs, descriptive analysis was used. Secondly, inferential analysis was used to statistically test hypotheses (Bhattacherjee, 2012). This helped to compute collected quantitative data into frequency counts and percentages.

Univariate analysis techniques was used because of their simplicity in analysing quantitative data. The usage of frequency distribution tables, mean, standard deviation and other measures of central tendency was pivotal during data analysis.  Regression analysis and Correlations (Pearson’s Linear Correlation Coefficient) were used to measure the degree of relationship between the independent and dependent variables. The correlation coefficient in this study was a numerical way of quantifying the relationship between the variables. It was noted that correlation coefficient is always between -1 and 1, thus -1 < R < 1.
            
3.10.2	Qualitative data analysis
Qualitative analysis for this study depended heavily on the researcher’s analytic and integrative skills and personal knowledge of the data collected. The emphasis was put on sense making or understanding of the variable of the study. (Bhattacherjee, 2012). Therefore, collected data from interviews and during documentary review was sorted and grouped into themes. It was the researcher’s responsibility to evaluate and analyse the adequacy of information in answering the research questions by coding, identifying categories and parameters that emerged in the responses. The researcher also made summaries on how the different themes/variables were related.
3.11	Measurement of Variables
The independent variable (Fiscal decentralisation) and the dependent variable (public school performance) in this study were measured based on a five point Likert type scale (1- Strongly Agree, 2-Agree, 3-Not sure, 4- Disagree and 5-Strongly disagree). The researcher utilised this measurement scale because it carries a numerical score at each point that was used to measure the respondents’ attitude, perceptions, values and behaviours of individuals towards a given phenomenon as noted by Sekaran (2003).
3.12	Ethical Consideration
The researcher ensured that widely acceptable ethical behaviours were observed and upheld. These included: voluntary participation and harmlessness; anonymity and confidentiality; disclosure.

Voluntary participation and harmlessness was ensured by informing the respondents that their participation in this study was voluntary in nature and withdrawal was at own convenience without any unfavourable consequences and he or she would not be harmed as a result of their action. The researcher therefore had a responsibility of seeking consent by clearly describing the participants’ right to participate or withdraw from the study before their responses were recorded. 

Anonymity and confidentiality were highly warranted to protect the respondents’ interests and future well-being. With anonymity, the researcher ensured that the identity of particular respondents remained discrete such no one would identify a given response with a specific respondent in the final report. This would in turn ensure that truthful responses were obtained. Anonymity also guaranteed that respondents were shielded from law enforcement and other authorities that in the future be interested in identifying and tracking them. On the other hand it was the responsibility of the researcher to uphold confidentiality, such that the identity of a particular respondent remained discrete.

Disclosure was ensured by providing ample information about this particular study to potential respondents before data collection such that they would adequately decide whether or not to participate. The respondents were further informed how the obtained data would be analysed, reported and also how the negative or unexpected results would be disclosed, even if they casted some doubt on the research design or the findings. 

CHAPTER FOUR
PRESENTATIONS ANALYSIS AND INTERPRETATION OF FINDINGS
4.1	Introduction 
The study investigated the relationship between fiscal decentralisation and performance of public primary schools in Nansana Municipality. This chapter presents analyses and interprets the study findings. The findings are presented according to the objectives of the study. Specifically, the chapter presents the response rate, background characteristics of the respondents and the empirical findings.
4.2	Response Rate
The response rate of the study was calculated using a formula:
Response rate/target response rate x 100%. The response findings are presented in Table 4 below.
Table 4: Category of Respondents/Response Rates
Method	Target Response	Actual Response	Response rate (%)	
Questionnaire	44	44	100	
Interview	30	16	53.3	
Total 	74	60	80	
Source: Primary data, 2018

From table 4 above, out of a total of 44 questionnaires administered, and returned giving a response rate of 100%. Out of the 30 respondents targeted for interviews, only 16 were actually interviewed implying a response rate of 53.3%. The overall response rate was thus 80% and this was deemed good because it was over and above the 50% recommended by (Amin, 2005)
4.3	Background information
Background information of the particular respondents and forty four (44) selected public primary schools was collected using a questionnaire. The characteristic on which information was sought included; gender, age, level of education and founding body of the public primary schools in Nansana Municipality. 
4.3.1	Gender of the Respondents
To understand the gender distribution of the respondents in the public primary schools in Nansana MC, the researcher recorded the results as indicated in figure 2 below.
Figure 2: Gender of the Respondents

Source: Primary data, 2018
From figure 2, it is indicate that the majority of the respondents in the study were males constituting 70%. Females on the other hand, constituted 30% of the respondents. The implication of this finding was that views of both males and females were captured. This made the study findings representative and therefore enabled generalisation.
4.3.2	Age of the Respondents
The respondents to the questionnaire in the different public primary schools were asked to state their age and the results were as indicated in figure 3 below.	
Figure 3: Age of the Respondents

Source: Primary data, 2018
From figure 3, the majority of the respondents (77.3%) ranged between 36-50 years of age. Those who were in the category of more than 50 years constituted 18.2%, 29-35 years constituted 2.3% and 18-28 years also constituted 2.3%. The finding implies that since a big majority of respondents were above 35 years, they were expected to be mature enough to understand and appreciate the study.
4.3.3	Level of Education of the Respondents
The respondents to the study in particular public primary schools were asked to state the highest level of education relevant to primary school teaching and the results derived were as indicated in figure 4 below.
Figure 4: Level of Education

Source Primary data, 2018
Figure 4 indicated that most of the respondents (54.5%) had attained a Diploma in Primary Education. Those who had attained a bachelor’s degree of education were 43.2% and only 2.3% had certificate in primary education. Basing on the above findings, the study was conducted amongst people who were able to comprehend and interpret the requirements of the study. 
4.3.4	Founding Body of the Public Primary School
Respondents were also asked to state the founding body of a particular public primary school and the results were recorded as shown in figure 5 below.
Figure 5: Founding Body

Source Primary data, 2018

Figure 5 indicates that, 17(38.6%) were founded by Church of Uganda, 11(25.0%) by Catholic Church, 7(15.9%) by Muslim community, 4(9.1%) by Government, 4(9.1) by other institution like General community, 1(2.3%) by Seventh Day Adventist. This implies that religious institutions are key stakeholders in majority of public primary schools in Nansana Municipality.
4.4	Empirical findings
In this section, the research findings are presented as per the objective of the study. These objectives were thus obtained on the relationship between functional assignment and performance of public primary schools in Nansana Municipality; relationship between revenue assignment and performance of public primary schools in Nansana Municipality and relationship between intergovernmental fiscal transfers and performance of public primary schools in Nansana Municipality. The findings are therefore presented on fiscal decentralisation in the first subsection and performance of public primary schools in the second subsection Respondents were introduced to different preconceived statements per variable to listen and understand their views and below are the findings that were realised on each dimension.
4.4.1	Functional assignment and performance of public primary schools in Nansana MC
To determine the effect of functional assignment on performance of selected public primary schools in Nansana MC was the first objective of the study. The respondents were provided with different items from which to select their most preferred responses. The items were measured on a five- point Likert scale (1 = Strongly Agree, 2 = Agree, 3 = Not Sure, 4 = Disagree, 5 = Strongly Disagree), which were categorised according to their percentages and means as shown in table 5 below:
Table 5: Descriptive statistics on functional assignment and performance of public primary schools 
Item	SA	A	N	DA	SD	Mean	Std. Dev	
The school sets its own priorities	47.7%(21)	43.2%(19)	0.0% (0)	2.3% (1)	0.0% (0)	8.2	10.80	
School administration has capacity to set priorities	47.7% (21)	40.9%(18)	2.3% (1)	2.3% (1)	0.0% (0)	8.2	10.38	
The school undertakes budgeting	68.2% (30)	25.0%(11)	2.3% (1)	2.3% (1)	0.0% (0)	8.6	12.78	
School administration has adequate capacity to undertake budgeting	43.2% (19)	50.0% (22)	2.3% (1)	4.5% (2)	0.0% (0)	8.8	10.76	
The school is held accountable for all the financial resources	56.8% (25)	40.9% (18)	0.0% (0)	2.3% (1)	0.0% (0)	8.8	11.86	
School administration freely provides financial accountability to all stakeholders	50.0% (22)	43.2% (19)	6.8% (3)	0.0% (0)	0.0% (0)	8.8	10.80	
The school reports on its financial functions	38.6% (17)	50.0% (22)	4.5% (2)	0.0% (0)	2.3% (1)	8.4	10.31	
Source Primary Data 2018
The researcher made an inquiry to find out whether public primary schools in Nansana MC set their own priorities. The study revealed that 90.9% of the respondents agreed to this statement while 2.3% disagreed. The presence of a big percentage of respondents who were agreed that the schools set their own priorities shows that this practice actually prevails.
The researcher investigated whether public primary schools’ administrations have capacity to set priorities. The study revealed that 89.6% agreed, while 2.3% were not sure and 2.3% disagreed to the statement. The presence of this big percentage of those that agreed indicated that the schools actually have the necessary administrative capacity to set the priorities.

An investigation was made to find out whether the public primary schools in Nansana MC undertake budgeting. The study revealed that 93.2% of the respondents agreed to the statement while 2.3% were not sure and 2.3% disagreed. The presence of a big percentage implies that public schools in Nansana MC actually undertake their own budgeting. 

The researcher sought to find out whether the administration of public primary schools in Nansana MC have adequate capacity to undertake budgeting. The study revealed that 93.2% of the respondents agreed to the statement while 2.3% were not sure and 4.5% disagreed. The presence of a big percentage of those that agreed implies that administrations of public primary schools in Nansana MC not only undertake budgeting, but also have the adequate capacity to do so.

The researcher investigated whether public primary schools in Nansana MC are held accountable for all the financial resources received. The study revealed that 97.7% of the respondents agreed to the statement while 2.3% disagreed.  The big percentage of those that agreed showed that accountability of financial resources in these schools is upheld with high esteem.

An inquiry was made to find out whether administrations in the public primary schools in Nansana MC freely provide financial accountability to all stake holders. The study revealed that 93.2% of the respondents agreed to the statement, while 6.8% were not sure. Having such a big percentage of those that agree shows that accountability for financial resources are freely provided to all stakeholders. 

Finally the researcher investigated whether the public primary schools in Nansana MC report on their financial functions. The study revealed that 88.6% of the respondents agreed while 4.5% were not sure and 2.3% disagreed to the statement. The findings show that the schools actually report on their financial functions.

The above findings can be interpreted to mean that administrations of public primary schools in Nansana MC are fundamentally mandated to set their own priories and have capacity to do so. The schools are mandated to undertake budgeting for the relevant schools activities and those assigned with this role have the relevant capacity to do so. Furthermore, the schools embrace accountability of the financial resources that they receive and freely provide accountability to all the relevant stakeholders.

The above findings were supported by the data from interviews of key informants from PTA/ SMC and opinion leaders. The key informants shed more light on the functional assignment in public primary schools in Nansana MC. The revelations were supportive to some of the findings obtained using questionnaires. To emphasise this position, one key informant C said:
“….priorities in the schools are decided upon by the School Management Committees and PTA. Budgeting is undertaken through the SMC termly or whenever capitation is received by the schools. Accountability reports are submitted termly to the Education Department, discussed in the council and then forwarded to the Ministry of Education as procedure. Accountability is publically displayed so as it can be accessed by all stakeholders….”
Relatedly, another Key informant B said:
“….School related priorities are identified and decided upon in different forums like stakeholders’ meetings (at parish level) and budget conferences. Developmental priorities in like construction of teacher houses, classroom blocks and latrine blocks are decided on by the municipal council…” 
Basing on the primary findings obtained from the respondents and the above statements it clearly indicated that functional assignment is prevalent in the in Nansana MC and also being practiced and implemented in public primary schools and therefore bound to affect their performance.
4.4.1.1	Correlation results for functional assignment and performance of public primary schools in Nansana MC
The first hypothesis stated, “Functional assignment has a positive significant effect on performance of public primary schools in Uganda”. Spearman’s correlation coefficient (r) was used to test the hypothesis. Table 6 presents the test results

Table 6: Correlation results
Correlations	
	Functional Assignment	Performance public primary school	
Spearman's rho	Functional Assignment	Correlation Coefficient	1.000	.6119	
		Sig. (2-tailed)	.	.0443	
		N	44	44	
	Performance of public primary school	Correlation Coefficient	.6119	1.000	
		Sig. (2-tailed)	.0443	.	
		N	44	44	
Source: Primary data, 2018
The findings show that there is a positive correlation (rho = .6119) between functional assignment and performance of public primary schools. The findings were subjected to a test of significance (p) and it is shown that the significance of the correlation (p = .0443) is less than the recommended critical significance at 0.05. Thus, the relationship was significant. Because of this, the hypothesis “Functional assignment has a positive significant effect on performance of public primary schools in Uganda” was accepted. Thus the implication of the findings was that a change in functional assignment relates to a positive change in performance of public primary schools. The positive nature of the correlation implied that the change in the opposite direction whereby improvement in performance of public primary schools was contributed by high observance of functional assignment.
4.4.1.2	Regression Results for Functional Assignment and Performance of Public Primary Schools
Further analysis was conducted to determine the influence of dimensions of functional assignment on performance of public primary schools. Findings are presented in Table 7 accompanied by analysis and interpretation.
Table 7: Model Summary
Regression Statistics	
Multiple R	0.620025348	
R Square	0.401014555	
Adjusted R Square	0.031890935	
Standard Error	0.124652114	
Observations	44	
Source: Primary data, 2018
Findings in Table 7 show a moderate linear relationship (Multiple R = .620) between functional assignment and performance of public primary schools. The R Square shows that functional assignment account for 40.1% change in performance of public primary schools and the rest by other variables
4.4.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
The second objective was to establish the effect of revenue assignment on performance of selected public primary schools in Nansana MC. The respondent were provided with different items for them to select their most preferred responses. The items were measured on a five- point Likert scale (1 = Strongly Agree, 2 = Agree, 3 = Not Sure, 4 = Disagree, 5 = Strongly Disagree), which were categorised according to their percentages and means as shown in table 8 below:

Table 8: Descriptive statistics on revenue assignment and performance of public primary schools
Item	SA	A	N	DA	SD	Mean	Std. Dev	
School dues and fees are set by the school administration
	34.1% (15)	31.8% (14)	0.0% (0)	29.5% (13)	2.3% (1)	8.6	7.44	
A superior administrative entity sets the school dues and fees	18.2% (8)	36.4% (16)	4.5% (2)	15.9%(7)	11.4% (5)	7.6	5.22	
School fees and dues set serve the intended purpose
	59.1% (26)	29.5% (13)	4.5% (2)	4.5% (2)	0.0% (0)	8.6	10.99	
School has a fees and dues collection mechanism
	40.9% (18)	43.2% (19)	2.3% (1)	6.8% (3)	2.3% (1)	8.4	9.26	
School has adequate human capacity to collect fees and dues	27.3% (12)	45.5% (20)	13.6% (6)	9.1% (4)	0.0% (0)	8.4	8.0	
School has technical capacity to collect fees and dues
	20.5% (9)	29.5% (13)	18.2% (8)	27.3% (12)	2.3% (1)	8.6	4.72	
School administration borrows funds when it needs
	4.5% (2)	13.6% (6)	25.0% (11)	34.1% (15)	20.5% (9)	8.6	4.93	
School administration has capacity to pay back borrowed funds	9.1% (4)	15.9% (7)	29.5% (13)	22.7% (10)	20.5% (9)	8.6	3.36	
Source: Primary data, 2018
The researcher made an inquiry to find out whether dues and fees are set by the administrations of the public primary schools in Nansana MC. The study revealed that 65.9% of the respondents agreed to this statement while 32.8% disagreed. The findings show that some public primary schools set fees and due while other don not.

The researcher sought to find out whether a superior administrative entity sets the school dues and fees for public primary schools in Nansana MC. The study revealed that 54.6% of the respondents agreed while 4.5% were not sure and 27.3% disagreed. The findings show that there exists an entity that actually sets the dues and fees in some public primary schools while there might not be such an entity in some schools to undertake this role.

An investigation was made to find out whether the set fees and dues set in the public primary schools of Nansana MC serve the intended purpose. The results showed that 88.6% of the respondents agreed to the statement while 4.5% were not sure and 4.5% disagreed. The presence of a big percentage implies that public schools in Nansana MC realise the intended purpose with the set fees and dues. 

The researcher investigated whether public primary schools in Nansana MC have a mechanism of collecting fees and dues. The study revealed that 84.1% of the respondents agreed to the statement while 2.3% were not sure and 9.1% disagreed.  The big percentage of those that agreed showed that a dues and fees mechanism does exist in the schools that have decided to set dues and fees.

An inquiry was made to find out whether public primary schools have adequate human capacity to collect fees and dues. The study revealed that 82.8% of the respondents agreed to the statement, while 13.6% were not sure and 9.1% disagreed. Having such a big percentage of those that agree shows that there is ample human capacity to collect the set fees and dues in some public primary schools. Those that were not sure or disagreed may be interpreted as schools that may actually not be collecting fees and dues and not necessarily due to lack of human capacity. 

The researcher investigated whether administrations of public primary schools in Nansana MC borrow fund when they need. The study revealed that 18.1% of the respondents agreed to the statement while 25% were not sure and 54.6% disagreed.  The big percentage of those that disagreed and a quarter of them not sure about the statement implies that public primary schools in Nansana M actually do not borrow funds when they need them.

Finally the researcher investigated whether the public primary schools in Nansana MC have capacity to pay back borrowed funds. The results showed that 25% of the respondents agreed to the statement while 29.5% were not sure and 43.2% disagreed. This implies actually the administrator in these public primary schools were not convinced if the schools have capacity to pay back borrowed funds.

The above items can be implemented to mean that administrative structures in the public primary schools set their own fees and dues. There are also established collection mechanisms with adequate human resources with technical capacity to undertake their roles. On the other hand however, public primary schools in Nansana municipality are not able to borrow funds when a need arises. Therefore they cannot reliably establish if they have capacity to pay back the borrowed funds. 

Interviews with the key informants shed more light on revenue assignment in public primary schools were supportive of the findings obtained using the questionnaires. They revealed that school dues and fees are necessary because the financial resources from the central government are not only adequate but unreliable too. One of the key informants was quoted saying:
“…...Schools set fees and dues through the PTA and decide on how to collect and utilise them. However the council would offer advice where necessary…”
The primary findings and the quotation above reveal that revenue assignment is a reality in public primary schools in Nansana MC. It is crystal clear that revenue assignment affects the performance of these schools because it is an integral part to the operations of the schools.
4.4.2.1	Correlation Results for Revenue Assignment and Performance of Public Primary Schools
In order to test if there was a relationship between revenue assignment and performance of public primary schools in Nansana Municipality, a spearman rho correlation coefficient was done and the results are shown in table 9 below. To verify his relationship, a hypothesis was derived that “Revenue assignment has a positive significant effect on performance of public primary schools in Uganda”
Table 9: Correlation results
Correlations	
	Performance of public primary schools	Revenue Assignment	
Spearman's rho	Performance of public primary schools	Correlation Coefficient	1.000	.951**	
		Sig. (2-tailed)	.	.0205	
		N	44	44	
	Revenue Assignment	Correlation Coefficient	.951**	1.000	
		Sig. (2-tailed)	.0205	.	
		N	44	44	
Source: Primary data, 2018
Findings show that there is a positive correlation (rho .951) between revenue assignment and performance of public primary schools. These findings were subjected to a test of significance (p) and it is shown that the significance of the correlation (p = .0205) is more than the recommended critical significance at 0.05. Thus the effect was significant. Because of this, the hypothesis “Revenue assignment has a positive significant effect on performance of public primary schools in Uganda” was accepted. The implication of these findings is that there was a positive relationship between revenue assignment and performance of public primary schools in Uganda. 
4.4.2.2	Regression Results for Revenue Assignment and Performance of Public Primary Schools
Further analysis was done using a regression to determine the influence of revenue assignment on performance of public primary schools. Findings are presented in Table 10, accompanied with an analysis and interpretation
Table 10: Model Summary
Regression Statistics	
Multiple R	0.620025348	
R Square	0.401014555	
Adjusted R Square	0.031890935	
Standard Error	0.124652114	
Observations	44	
Source: Primary data, 2018
Findings in Table 10 show a significant relationship (Multiple R = .620) between revenue assignment and performance of public primary schools. The R Square shows that revenue assignment account for 40.1% change in performance of public primary schools and the rest by other variables
4.4.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Nansana MC
The third objective was to examine how intergovernmental fiscal transfers affect performance of selected public primary schools in Nansana MC. The respondent were provided with different items for them to select their most preferred responses. The items were measured on a five- point Likert scale (1 = Strongly Agree, 2 = Agree, 3 = Not Sure, 4 = Disagree, 5 = Strongly Disagree), which were categorised according to their percentages and means as shown in table 11 below.

Table 11: Descriptive statistics on inter-governmental fiscal transfers and performance of public primary schools
Item	SA	A	N	DA	SD	Mean	Std. Dev	
School receives financial resources from Central government	70.5 % (31)	18.2 % (8)	4.5% (2)	0.0% (0)	2.3% (1)	8.4	13.01	
School receives financial resources from the local government	43.2% (19)	27.3% (12)	9.1% (4)	9.1% (4)	9.1% (4)	8.6	6.77	
Transferred financial resources are adequate for implementation of school activities	9.1%  (4)	15.9%  (7)	18.2%  (8)	29.5%(13)	25.0% (11)	8.6	3.51	
Transferred financial resources have clear usage guidelines	36.4% (16)	40.9% (18)	13.6% (6)	4.5% (2)	4.5% (2)	8.8	7.69	
Usage of transferred financial resource can be prioritised by the school	27.3% (12)	40.9% (18)	11.4% (5)	11.4% (5)	4.5% (2)	8.4	6.50	
School transfers resource to central government
	4.5% 
(2)	0.0% (0)	36.4% (16)	27.3% (12)	27.3% (12)	8.4	6.99	
School transfers financial resources to the Local government	4.5% 
(2)	4.5% (2)	29.5% (13)	25.0% (11)	29.5% (13)	8.2	5.72	
School transfers financial resources to other schools
	0.0% 
(0)	0.0% (0)	31.8% (14)	31.8% (14)	34.1% (15)	8.6	7.86	
Source: Primary data, 2018                  N=44

The researcher made an inquiry to find out   whether public primary schools in Nansana MC receive financial resources from central government. Results from this study show that   88.7% of the respondents agreed with this statement while 4.5% were not sure and 2.3% disagreed. This finding confirmed that public primary schools receive financial resources from the central government. 

An investigation was made to find out whether public primary schools in Nansana MC receive financial resources from the local government. Results from the study showed that 70.5% of the respondents agreed to this statement while 9.1 were not sure and 9.1% disagreed. This finding confirmed that public primary schools in Nansana MC receive financial resources from the local government.  

 An inquiry was made to find out whether the transferred financial resources to the public primary schools are adequate for the implementation of schools activities. The findings revealed that 54.5% of the respondents disagreed to this statement while 18.2.9% were not sure and 25% agreed. The findings provided and insight to the fact that the transferred financial resources both from the central and local governments may be inadequate for implementation of schools activities.

The researcher made an inquiry to find out whether the transferred financial resources to public primary schools have clear usage guidelines. The study found out that 77.3% of the respondents agreed to this statement while 13.6% were not sure while 9% disagreed. This finding shows that there is ample information and guidance on the usage of these resources. 

An inquiry was made to find out whether the usage of transferred financial resources can be prioritised by the public primary schools in Nansana MC.  The study found out that 68.2% of the respondents agreed while 11.4% were not sure and 15.9% disagreed with the statement. This implied that the transferred financial resources in one way or another can be prioritised by the schools. 

The researcher made an inquiry to establish whether public primary schools in Nansana MC transfer financial resources to central government. The study found out that 4.5% of the respondents agreed with this statement, while 36.4% were not sure and 54.6% disagreed. This implied that there are no financial resources transferred from the public primary schools to central government.

Furthermore the researcher investigated whether public primary schools in Nansana MC transfer financial resources to the local government. The study found out that 9% of the respondents agreed to this statement while 29.5% were not sure and 54.5% disagreed. This implied that there are no financial resources transferred to the local government.

Finally, the researcher sought to find out whether public primary schools in Nansana MC transfer financial resources to each other. The findings revealed that 65.9% of the respondents disagreed to this statement while 31.8% were not sure. This also implied that there no financial transfers amongst the public primary schools. 

The above items can be interpreted to mean that public primary schools in Nansana MC receive financial resources from the central and local government for their operations. There are clear guideline showing how the transferred resource are meant to be utilized. However these transferred resource are inadequate to facilitate the implementation of all school based activities. On the other hand, the public primary schools do not have any financial resource transferred to the central government or local government or fellow schools in Nansana MC.

Interviews with key informants shed more light on how intergovernmental fiscal transfers affect the performance of public primary schools in Nansana MC. Key informants revealed that the intergovernmental fiscal transfers are in form of UPE capitation grants from the central government and developmental fund from Nansana MC. To emphasize this position, one key informant c said:
	“….financial transfers are from the central government and at times from the Municipality. However more efforts need to put in place to improve on the regularity and amount of the resources transferred to the schools because they remained inadequate amidst the prevailing economic changes…….”
The quotation suggest the pivotal nature of intergovernmental fiscal transfers in the daily operations of public primary schools in Nansana MC. General the findings show that public primary schools in Nansana MC depend highly on the intergovernmental fiscal transfers for their operations and yet they irregular and inadequate.
4.4.3.1	Correlation Results for Intergovernmental Fiscal Transfers and Performance of Public Primary Schools
To test if there was a relationship between intergovernmental fiscal transfers and performance of public primary schools, a spearman rho correlation coefficient was done by the study and the results are shown in table 12 below. To verify this relationship, a hypothesis was derived that “Intergovernmental fiscal transfers have no significant effect on performance of public primary schools in Uganda”
Table 12: Correlation results
Correlations	
	Performance of public primary schools	Intergovernmental Fiscal Transfers	
Spearman's rho	Performance of public primary schools	Correlation Coefficient	1.000	.5224	
		Sig. (2-tailed)	.	.0143	
		N	44	44	
	Intergovernmental Fiscal Transfers	Correlation Coefficient	.5224	1.000	
		Sig. (2-tailed)	.0143	.	
		N	44	44	
Source: Primary data, 2018
Findings above shows that there is a positive correlation (rho =0.5224) between intergovernmental transfers and performance of public primary schools. These findings were subjected to a test and it is shown that the correlation (p = .0205) is significant. Because of this, the hypothesis “Intergovernmental fiscal transfers has a positive significant effect on performance of public primary schools in Uganda” was accepted since (p-value = 0.143) was less than 0.05. 
4.4.3.2	Regression Results for Intergovernmental Fiscal Transfers and Performance of Public Primary Schools
Further analysis was conducted using a regression to determine the influence of intergovernmental fiscal transfers on performance of public primary schools. Findings are presented in Table 13 accompanied with analysis and interpretation.
Table 13: Model Summary
Model Summaryb	
Model	R	R Square	Adjusted R Square	Std. Error of the Estimate	
1	.5145a	.6021	.1053	.012577	
a. Predictors: (Constant), Functional assignment
, Revenue assignment, Intergovernmental fiscal transfers	
b. Dependent Variable: Performance of Public Primary Schools	
Source: Primary data, 2018
R square (0.6021) means that, 60.21% of the changes in performance in public primary schools in Nansana M.C are explained by Functional Assignment, Revenue Assignment and Intergovernmental transfers and 39.79% of the changes remain unexplained.
4.5	Overall Prediction Model
Regression analysis was carried out to examine the extent to which facet variables (functional assignment, revenue assignment and intergovernmental fiscal transfers) predict performance of public primary schools.

Table 14 Prediction Model for factor components
Coefficientsa	
Model	Unstandardized Coefficients	Standardized Coefficients	t	Sig.	
	B	Std. Error	Beta			
1	(Constant)	1.149	.270		4.261	.000	
	Functional assignment
	.076	.094	-.312	-1.810	.0423	
	Revenue assignment
	.087	.094	-.352	-1.922	.02362	
	Intergovernmental fiscal transfers
	.002	.027	.011	2.066	.00947	
a. Dependent Variable: Performance of Public Primary Schools	
Source: Primary data, 2018
From Table 14, Functional assignment is accompanied with a positive beta (0.076) suggesting a positive effect on performance of public primary schools. However, the observed Sig. (p) which was given as 0.0423 slightly greater than the benchmark Sig. (p) value of 0.05, suggesting a significant effect of 5% level.

 Further, results in Table 14 reveals that Revenue assignment was accompanied with a positive beta (0.087) suggesting a positive effect between revenue assignment and performance of public primary schools in Nansana M.C. Findings further indicate the observed Sig. (p) being given as 0.02362 which is less than the benchmark Sig. (p) value of 0.05, suggesting a significant effect at the 5% level. 

In the same vain intergovernmental fiscal transfers is accompanied with a positive beta (0.002) suggesting a positive effect between intergovernmental transfer and performance of public primary schools. However, the observed Sig. (p) which was given as 0.00947 is far greater than the benchmark Sig. (p) value of 0.05, suggesting an insignificant correlation at the 5% level. 
4.6	Performance of public primary schools 
In this subsection, findings are presented on the performance of public primary schools in Nansana MC. Data was collected on; enrolment of pupils of term II (2018), attendance of pupils on day of visit, attendance of the school head teacher, teacher recruitment by government, teacher attendance, school infrastructure, curriculum coverage and performance in primary leaving examinations of 2017.
4.6.1	Enrollment and Attendance of Pupils
The respondents to the study in a particular public primary schools were asked to state the enrolment of the pupils by Term II of 2018 and the attendance on the day of visit and the results derived were as indicated in table 15 below.
Table 15: Enrolment and Attendance rates of selected public primary schools by Class
n=44 Government Primary schools	
Class	Gender	Enrolment 2018	Attendance of Pupils on the day of visitation	Att. Rate (%)	
P.1	Male	1,601	1,390	86.8	
	Female	1,341	1,196	89.2	
P2	Male	985	855	86.8	
	Female	886	849	95.8	
P3	Male	1,216	1,040	85.5	
	Female	1,087	969	89.1	
P.4	Male	1,253	1,150	91.8	
	Female	1,271	1,168	91.9	
P.5	Male	1,177	1,043	88.6	
	Female	1,194	1,102	92.3	
P.6	Male	1,135	1,019	89.8	
	Female	1,262	1,142	90.5	
P.7	Male	1,104	1,013	91.8	
	Female	1,255	1,142	91.0	
Overall	Male	8,471	7,510	88.7	
	Female	8,296	7,568	91.2	
	Total	16,767	15,078	89.9	
Source: Primary Data 2018
The table above indicates an average attendance rate was 89.9% (88.7% male: female 91.2%) in the 44 public primary schools in Nansana MC. This is enforced by the set priorities, inspection by local government, parents, school heads among others. 
4.6.2	Attendance of School Heads in public primary schools in Nansana MC
The respondents to the study in a particular public primary schools whether the Head teacher was present or not. This was verified by the researcher on the day of visit by inquiring about the availability of the head teacher. The results derived are as indicated in Figure 6 below.
Figure 6: Attendance of school head teachers in Nansana M.C

Figure above indicates that most school heads were found at their stations (93%) and only 7% of the 44 heads interviewed had delegated their deputy head teachers. This shows that leadership within in the public primary schools is committed to the operations of these institutions
4.6.3	Teachers Recruitment by Government
The respondents to the study in particular public primary schools were asked to state the number of teachers on government payroll and those I school but not government payroll. This was not restricted to those present on the day of visit, but included all teachers including those that were on leave and the results derived were as indicated in Figure 7 below.

Figure 7: Teacher Recruitment by Government in Nansana MC

Sample schools n=44 Primary Schools	
Category	Frequency	Percentage	
Total Ceiling 	456	N/a	
Total Teachers on Payroll	417	91%	
Total Teachers not on Payroll	47	11%	
Source: Primary Data 2018
In the 44 primary schools visited, it was found out that out of the total teachers allocated to these schools, 91 percent were on government payroll as compared to only 11 percent of those not on government payroll. This indicated government commitment to recruitment and remuneration of teachers in public primary schools in public primary schools.
4.6.4	Teachers’ Attendance in Nansana M.C
The respondents to the study in particular public primary schools were asked to state the number of teachers that were on duty and present on the day of visit. The results derived were as indicated in table 16 below

Table 16: Teachers’ Attendance (on the day of visit) by payroll status
Category	Total Teachers	Present Trs on Day of visit	Attendance Rate	
	Male	Female	Total	Male	Female	Total	Male	Female	Total	
Payroll	138	279	417	125	277	402	91%	99%	96%	
Not on Payroll	31	59	90	28	58	86	90%	98%	96%	
Total	169	338	507	153	335	488	91%	99%	96%	
Source: Primary Data 2018
In the table above, a total of 417 (Male 138: Female 279) teachers were on Government payroll and 402 (96%) teachers were found at school on the day of visit. Teachers not on payroll had attended by over 95%.  This indicated commitment of teachers to attending to teachers in public primary schools in Nansana MC
4.6.5	National Verse Nansana M.C Indicator
The researcher collected data using the same questionnaire on the presence of the different infrastructures in the public primary schools. The infrastructures included; classroom, teachers’ houses and latrine stances. The data collected was used to derive indicators that were measured against the National indicators as indicated in table 17 below. 
Table 17: National vs Nansana MC Indicator and status/progress
Category	PTR	PCR	PSR	
Nansana M.C	29	41	52	
National Target	53	53	40	
Status	Achieved	Achieved	Not Achieved	
Source: Primary Data 2018

The table above shows progress by the Nansana MC towards achieving the national indicators like Pupil Teacher Ratio (PTR), Pupils Classroom Ratio (PCR) and Pupil Stance Ratio (PSR). It was indicated that Nansana MC has achieved over 50 percent of the National Education Indicators (NEIs) for PTR, PCR. And it is clear that for every 29 pupils in government aided primary school in Nansana MC are taught by one (1) teacher (That is 29:1), this is below the national target of 53 pupils for one teacher. In addition, for every one classroom in Nansana M.C government aided primary we found only 41 pupils below the national target of 53 pupils. This achievement is based on fiscal decentralization by the LG through management of financial resources in these selected primary schools.
4.6.6	Curriculum Coverage by Teachers
The researcher collected data using the same questionnaire on whether the teachers prepare the schemes of work and work plan. The researcher further established the work load per week to teachers in upper primary including primary 5 to primary 7. The results derived are as indicated in table 18 below.
Table 18: Curriculum coverage and scheme of work by teachers
Class	Subject	Average workload Per week	Schemes of Work	
P.5	Math	6	Yes	
	English	6	Yes	
	Science	6	Yes	
	SST	5	Yes	
	Average	6	N/a	
P.6	Math	6	Yes	
	English	7	Yes	
	Science	6	Yes	
	SST	5	Yes	
	Average	6	N/a	
P.7	Math	7	Yes	
	English	7	Yes	
	Science	6	Yes	
	SST	5	Yes	
	Average	6	N/a	
Source: Primary Data 2018
The table above shows that the average workload per class per primary school was 6 (Six) subjects and it was indicated that the same teachers prepared schemes of work per class. 
4.6.7	Performance in the national examinations
The researcher collected data on the performance of the public primary schools in Nansana MC in the National Primary Examinations of 2017. The data derived was used to measure fiscal decentralization on performance of public primary schools using the pass rate.

4.6.7.1	Multiple regression model for Functional Assignment and Performance of Public Primary Schools. 
The researcher used a multiple regression model to establish the effect of functional assignment on performance of public primary schools using the pass rate derived from the results achieved by the public primary schools in Nansana MC in 2017 and the results are as indicated in table 19 and table 20 below.
Table 19: Multiple regression model results
SUMMARY OUTPUT	
Regression Statistics	
Multiple R	0.620025348	
R Square	0.401014555	
Adjusted R Square	0.031890935	
Standard Error	0.124652114	
Observations	44	

The output table above shows the R-square (0.401), which means that 40.1% of the change in performance in public primary schools in Nansana MC using the pass rate is explained by functional assignment. The remaining 59.9% of the changes remains unexplained because the results as indicated by the pass rate can not only be explained by functional assignment, but by other factors.

Table 20: Multiple Regression model for fiscal decentralization on performance of public primary schools.
Fiscal Decentralization 	Coefficients	Standard Error	t Stat	P-value	
Intercept	-1.240287823	0.285554695	4.343433	9.32236E-05	
Functional Assignment	0.080177568	0.091911364	2.872336	0.038823165	
Revenue Assignment	0.11139586	0.097017178	-2.14821	0.002577035	

The table above shows multiple regression model of fiscal decentralization (Functional Assignment) on performance of selected primary schools in Nansana M.C. 
Model form Y = â0 +â1õ1 +â2õ2 +µ
Where Y is the performance of the pupils in the selected primary schools, x is the Fiscal decentralization (õ1 is the Functional Assignment, õ2 is the Revenue Assignment, â0 is a constant and µ is an error term.

The constant â0 (-1.240287823), this constant shows that when other factors are held constant performance of public primary schools is reduced by 1.240287823, which implies that when functional assignment was not employed in these schools the performance reduces by 124%.  Therefor under these circumstances when, there are no setting priorities by the school administration, there is no accountabilities by the grants that is UPE Capitation, no budgeting for the activities of the school, the school performance reduces as above.

Coefficient â1 (Functional Assignment)
The coefficient (0.080177568), means that, a unit increase in functional assignment increased performance of the public primary schools by 80.1%, therefore setting of priorities by the school administration, accountability and budget is vital in the day to day operations of the schools.
4.6.7.2	Multiple regression model for Revenue Assignment and Performance of Public Primary Schools. 
The researcher used a multiple regression model to establish the effect of revenue assignment on performance of public primary schools using the pass rate derived from the results achieved by the public primary schools in Nansana MC in 2017 and the results are as indicated in table 21 below.
Table 21: Multiple Regression model 
Fiscal Decentralization 	Coefficients	Standard Error	t Stat	P-value	
Intercept	-1.240287823	0.285554695	4.343433	9.32236E-05	
Functional Assignment	0.080177568	0.091911364	2.872336	0.038823165	
Revenue Assignment	   0.11139586	0.097017178	-2.14821	0.002577035	

Coefficient â2 (Revenue Assignment)
The coefficient (0.11139586) means that, a unit increase in revenue assignments increased performance of the primary schools by 11.1% and this implied that the roles implemented under the revenue assignment are vital in the operations of public primary schools.

4.6.7.3	Correlation between Intergovernmental Fiscal Transfers and Performance of Public Primary Schools. 
The researcher used a multiple regression model to establish the how intergovernmental fiscal transfers affect performance of public primary schools using the pass rate derived from the results achieved by the public primary schools in Nansana MC in 2017 and the results are as indicated in table 22 below.
Table 21: Correlation between Intergovernmental Transfers and Performance
Variables 	Intergovernmental transfers	Performance Pass Rate(PLE 2017)	
Intergovernmental transfers	1	0.917526	
Performance (PLE 2017)	0.917526	1	
Source: Primary Data 2018
The correlation coefficient (0.917526), shows a positive strong relationship between Intergovernmental Transfers and Performance in public primary schools in Nansana MC. This coefficient (0.917526), means that there are 91.8% chances of performance achievement when intergovernmental fiscal transfers are employed

CHAPTER FIVE
SUMMARY, DISCUSSION, CONCLUSION AND RECOMMENDATIONS
5.1	Introduction
The study investigated the relationship between fiscal decentralisation and performance of public primary schools in Nansana MC. This chapter presents the summaries of the findings from the study, discusses the empirical results in the view of the research objectives, draw conclusions and finally recommendations.
5.2	Summary of Findings
5.2.1	Functional Assignment and Performance of Public Primary Schools in Nansana MC
The findings revealed that there was a positive significant relationship between functional assignment and performance of public primary schools in Nansana MC. In particular the positive effect implied that a change in functional assignment contributes to a moderate change in performance of public primary schools where by a change in functional assignment relates to a positive change in performance of public primary schools and vice versa.
5.2.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
The findings revealed that there was a positive significant relationship between revenue assignment and performance of public primary schools in Nansana MC. In particular the positive effect implied that a change in revenue assignment contributes to a moderate change in performance of public primary schools where by a change in revenue assignment relates to a positive change in performance of public primary schools and vice versa.
5.2.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Nansana MC
The findings revealed that there was a positive significant relationship between intergovernmental fiscal transfers and performance of public primary schools in Nansana MC. In particular the positive effect implied that a change in intergovernmental fiscal transfers contributes to a moderate change in performance of public primary schools where by a change in intergovernmental fiscal transfers relates to a positive change in performance of public primary schools and vice versa.
5.3	Discussion of Findings
5.3.1	Functional Assignment and Performance of Public Primary Schools in Nansana MC
The findings indicated that there is a significant relationship between functional assignment and performance of public primary schools in Nansana MC. The positive change of functional assignment in form of; setting priorities, school administration capacity, undertaking budgeting, accountability for all financial resources and financial reporting can positively affects performance in public primary schools. This finding is consistent with findings of earlier The findings are in line with Hart and Welham (2016) who state that functional assignment is not a simple binary choice made between centralized and decentralized service provision. But instead a continuous effort of collaboration and cooperation between the different government levels where by central government maintain its role of setting standards for improved service provision. 

Bahl (2009) compliments the above when he emphasised that as a basic rule of efficient functional assignment should incorporate allocation of functions at the lowest and most efficient level of government suitable for the service delivery. The findings revealed that functional assignment in for priority setting, budgeting, and submission of accountability takes place predominately at the school level where the actual education service is being provided though the SMCs and PTA.

Martinez-Vazquez (1995) concurs with study finds while arguing that that service provision at a particular government level cannot be decided upon by a single “suitable” way. It instead depends upon the central government’s decentralization strategy to determine the appropriateness of any assignment in terms of achieving the set goals or objectives. Notably from the interview from a key informant that priorities related to public primary are set under different forums like the stakeholders meetings at the parish level and budget conferences among others. 

Andres Rodrigues-Pose and Anne Kroijer (2009) in line with the above findings ascertained that for any decentralization design to be regarded as sound and efficient, close correspondence between responsibilities and decision-making authority is paramount. Therefore efforts to ensure accountability at the different public primary schools can easily be undermined by lack of clarity and stability in functional assignment. In this respect, the study findings revealed that the functional assignment in public primary schools was clearly defined.
5.3.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
The findings indicated that there is a significant relationship between revenue assignment and performance of public primary schools in Nansana MC. The positive change of revenue assignment can positively affects performance in public primary schools. Bird and Vaillancourt (2006) had earlier argued that if a subnational entity lacks an independent revenue sources, it will definitely not enjoy financial autonomy and basically remain under financial control of the central government. Bird (2011) complemented that a particular functional assignment and source of revenue available determine the extent of dependence on the grants from central government. 
Bird (2011) concurs with above findings while ascertaining that subnational entities like public primary schools that rely on their revenues often raise sources for the kind of services that the residents are willing to pay for.  This is in line with finding that schools dues and fees are set through the SMC and PTA with the guidance of the municipal council where necessary. Poschl and Weingast (2015) had argued that tax rates should be set up by particular subnational entity such that the decisions taken on the tax are visible to the local residents that hold them accountable. This is in line with the involvement of all stakeholders when setting fees and dues in public primary schools to serve a particular purpose.
 
The findings also revealed a concern of lack of streamlined way of undertaking the revenue assignment, where by the setting of the rates of school fees and due is left to the individual schools through their SMCs and PTAs with the council taking a minor role. This was I line with a concern raised by Bird (2011) who argued that central government may have understandable concerns over the control of the tax rates amongst subnational entities. This is because independent rates control by subnational entities may lead to unnecessary competition by the subnational entities or alternatively resulting into excessive charging.
5.3.3	Intergovernmental Fiscal Transfer and Performance of Public Primary Schools in Nansana MC
The findings indicated a significant positive correlation between intergovernmental transfers and performance of public primary schools. The intergovernmental fiscal transfers include receipt of financial resources from both central and local government, transferred financial resources being adequately utilized for the intended purpose, having clear guidelines for usage of the resources received among others. This is in line with Steffensen (2010), who argued that intergovernmental fiscal transfers involves the allocation of financial resources and responsibilities from central to subnational governments. Yilmaz (2003) recognized transfers as an essential component of any intergovernmental fiscal arrangements. These were additionally perceived by Andres Rodrigues-Pose and Anne Kroijer (2009) as being fundamental in order to meet expenditure responsibilities.

Marija (2016) had argued that intergovernmental fiscal transfers should be anchored within legal and regulatory frameworks. Bird and Smart (2002) had observed that the key design consideration is to decide whether subnational entities can chose how to spend the grants or earmark grants so that they can only be spent for specific purposes Neumann and Robinson (2006) had argued that constitutions partly determine how subnational entities function by describing and delineating the divisions of power and responsibility. These provide crucial information on the relevant actors. This was confirmed by the findings of the study that revealed that intergovernmental fiscal transfers from central and local government to public primary schools in Nansana MC have clear usage guidelines 
5.4	Conclusions
5.4.1	Functional Assignment and Performance of Public Primary Schools in Uganda
It was established that implementing functional assignment has had a positive effect on performance of public primary schools in Nansana MC. This means that it is important for the public primary schools to set their priorities, undertake their own budgeting, haver personnel to facilitate them when setting priorities and budgeting, reporting and being accountable for their functional roles. The study concluded therefore that functional assignment had a positive significant relationship with performance of public primary schools in Uganda
5.4.2	Revenue Assignment and Performance of Public Primary Schools in Uganda
On the second objective, it was found out that revenue assignment has a positive influence on the performance of public primary schools. This means that it is important to ensure that public primary schools have the capacity both in form of personnel and mechanisms to set and collect fees and dues as this can lead to improvement in their performance. The study thus concluded that there is a positive significant relationship between revenue assignment and performance of public primary schools in Uganda. 

5.4.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Uganda
It was established that intergovernmental fiscal transfers have an effect on the performance of public primary schools in Nansana MC. This means that the schools should continue to receive grants both from central and local government for their routine operations. It was thus reached that the regularity and amounts of the financial resource should be improved so as they can always serve the intended purpose. The study thus concluded that there is a positive significant relationship between intergovernmental fiscal transfers and performance of public primary schools in Uganda
5.5	Recommendations
5.5.1	Functional Assignment and Performance of Public Primary Schools in Nansana MC
•	The capacity within the council should be enhanced through regular assessment and research to inform decision making when it comes to setting priorities at the school levels are the most pressing and related to performance of the schools.

•	The capacity should also be enhanced at the school level so as the stakeholders that include; head teachers, subject teachers SMCs and PTA set the relevant priorities to performance of particular primary schools.
•	The Education department and municipal council should undertake regular monitoring of the different projects that have been prioritised by the council to ensure proper implementation and financial resource accountability. 
5.5.2	Revenue Assignment and Performance of Public Primary Schools in Nansana MC
•	The methodology of setting school dues and fees should be streamlined and documented for reference by the local council as of a way of regularisation. This eliminates setting of unnecessary dues and fees that may come up due to selfish interests by the schools’ management teams. It will further build confidence in parents who will in turn appreciate the need of paying the set dues and fees to serve an intended purpose. This will also guard against drop out of pupils that has been noted due to failure to pay development fees and lunch dues in some public primary schools.
•	The council should continuously undertake research so as it can establish viable sources of local revenue that can enable it facilitate the different needs and priorities that have been identified to affect performance of public primary school.
5.5.3	Intergovernmental Fiscal Transfers and Performance of Public Primary Schools in Nansana MC
•	The central government through the Ministry of Education and Sports and the Municipal council should ensure regular transfer of the mandated financial resources like the UPE capitation grand and School Facility Grant (SFG) to the public primary schools. The timely and regular transfers will enable proper implementation of the planned schools’ activities.
•	The Municipal council and the Education department should undertake regular monitoring of the usage of the transferred financial resources and also ensure strict adherence to the grants usage and accountability procedures. 
5.6	Limitations of the Study
In general terms, he study was successful, though the research faced challenges and they include;
•	Some potential respondents were hostile as they considered it as a waste of their time since they had participated in several studies before without any tangible benefit in their own view. Time was therefore lost as the researcher offered explanations that the study was purely for academic purposes.
•	Some potential respondents who were considered to hold very important information related to the policy could not avail themselves for the scheduled interviews. 
5.7	Contribution of the Study to Existing Body of Knowledge
The study findings have indicated that fiscal decentralization positively affects the performance of public primary schools. This will in turn be a basis for public administrators to appreciate the relevance of this policy during public sector service provision. The findings in this study can authoritatively be referred to by other scholars
5.8	Areas for Further Research
Wholesomely, the study endeavoured to meet the set objectives as shown in the write-up. However, the researcher has identified certain area that require further research and they include:
•	The study was limited to two variable; fiscal decentralisation and performance of public primary schools. This study concentrated on functional assignment, revenue assignment and intergovernmental fiscal transfers neglecting other variables that may be related to public primary schools performance. Therefore there is need for further research taking into consideration more than one variable that may be affecting performance of public primary schools.
•	The study was limited to Nansana Municipality. There is need for further study to be replicated in other Subnational governments due to the diversity nature of Uganda in terms of ethnicity, locality and attitude toward government policies among others. The researcher therefore suggests that all other Local governments (Districts and municipalities) and Kampala city be considered in case of future research. The researcher also suggests that further research on effect fiscal decentralisation on performance of public primary schools be carried out in other parts of the country. 

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Appendix I: Self-Administered Questionnaire

UGANDA MANAGEMENT INSTITUTE
SCHOOL OF MANAGEMENT SCIENCES
P.O BOX 20131, KAMPALA (U)

Dear Respondent,
I am Kabugo Ivan, a student of Master’s Degree in Public Administration from Uganda Management Institute carrying out a study entitled “Fiscal decentralization and performance of public primary schools in Uganda: A case study of selected public primary schools in Nansana Municipality” that will lead to the award of the above degree. I therefore request for your contribution in a way of answering the questions asked below so as to enable me collect data and information that will be helpful in completion of this graduate study by writing a dissertation as a partial fulfilment of the requirement for the award of the Master’s Degree in Public Administration of Uganda Management Institute.

All the information given will purely be used for academic purpose and will be treated with the utmost confidentiality it deserves. Thank you in advance for your valuable time and efforts in answering this questionnaire and please answer where applicable.

SECTION A: Background Information			Use codes	
1.	Gender
1.	Male											
2.	Female	

2.	Age 
1.	18-28
2.	29-35							
3.	36-50
4.	Above 50

3.	Founding body of the school
1.	Government
2.	Catholic Church 
3.	COU
4.	Muslim
5.	SDA
6.	Other(s) Specify
   
4.	Level of Education
1.	Certificate
2.	Diploma
3.	Bachelors
4.	Masters
5.	Other (s) Specify
SECTION B: Performance of public primary schools

Enrolment and Attendance of pupils

5.	Enrolment of pupils as of Term II (2018) of the school

Class	Enrolment as of Term III	Attendance on the day of visit	
	Male	Female	Male	Female	
P.1					
P.2					
P.3					
P.4					
P.5					
P.6					
P7					

Information on Head teacher and teachers

6.  Is the head teacher present on the day of visit?
1.	Yes			
2.	No

6.1 What is the total ceiling for the school?

6.2 Number of teachers in the school

Category	Male	Female	
Payroll			
Not on Payroll			

6.3 How many teachers are present on the day of visit?

Category	Male	Female	
Payroll			
Not on Payroll			

Information on infrastructure
7.1 How many of the following infrastructure is present at the school?

Category	Permanent	Temporary	
Classrooms			
Teachers’ houses			
Latrine stances			
Library			

Curriculum Coverage
8.0 Do teachers prepare schemes of work and work plan in your school? (Ask for evidence)
1.	Yes			
2.	No

8.1 If No, how do you deliver lessons to learners in class?

8.2 What is the total workload per teacher in upper classes, P.5 - P.7?

Class	Subject	Total work load	
P.5	Math		
	English		
	Science		
	SST		
	Others		
P.6	Math		
	English		
	Science		
	SST		
	Others		
P.7	Math		
	English		
	Science		
	SST		
	Others 		

Performance in National examinations

9.0 What was the total number of candidates for 2017 PLE?

Gender	Number	
Female		
Male		

9.1 What was the school’s performance in 2017 PLE?

Division	Male	Female	
Div I			
Div II			
Div III			
Div IV			
Div X			
Div U			

SECTION C: Fiscal decentralization
Instructions
Tick the Number that best indicates your opinion on the questions using the scales below

Scale	1	2	3	4	5	
	Strongly Agree (SA)	Agree (A)	Not Sure (NS)	Disagree (DA)	Strongly Disagree (SD)	

A	Component: Functional Assignment	SA	A	NS	DA	SD	
1	The school sets its own priorities						
2	School administration has capacity to set priorities						
3	The school undertakes budgeting						
4	School administration has adequate capacity to undertake budgeting						
5	The school is held accountable for all the financial resources						
6	School administration freely provides financial accountability to all stakeholders						
7	The school reports on its financial functions						
							
B	Component: Revenue Assignment						
1	School dues and fees are set by the school administration						
2	A superior administrative entity sets the school dues and fees						
3	School fees and dues set serve the intended purpose						
4	School has a fees and dues collection mechanism						
5	School has adequate human capacity to collect fees and dues						
6	School has technical capacity to collect fees and dues						
7	School administration borrows funds when it needs						
8	School administration has capacity to pay back borrowed funds						
							
C	Intergovernmental transfers						
1	School receives financial resources from Central government						
2	School receives financial resources from the local government						
3	Transferred financial resources are adequate for implementation of school activities						
4	Transferred financial resources have clear usage guidelines						
5	Usage of transferred financial resource can be prioritised by the school						
6	School transfers resource to central government						
7	School transfers financial resources to the Local government						
8	School transfers financial resources to other schools						

Appendix II: Interview Guide

UGANDA MANAGEMENT INSTITUTE
SCHOOL OF MAMANEMNT SCIENCE
P.O BOX 20131, KAMPALA (U)

Dear Respondent,
I am Kabugo Ivan, a student of Master’s Degree in Public Administration from Uganda Management Institute carrying out a study entitled “Fiscal decentralization and performance of public primary schools in Uganda: A case study of selected public primary schools in Nansana Municipality” that will lead to the award of the above degree. I kindly requested to provide response to questions in the guide to enable the interviewer generate answers to the above research. All information provided will be used strictly for academic purposes only and will be treated with utmost confidentiality.
Questions
1.	Public primary schools performance

How is the general performance of this school?

What is your take specifically on the academic performance?

What is you take on pupils’ attendance? And why that particular position?

What is your take on Teachers attendance and why?

What do you think about the school’s infrastructures?

2.	Functional assignment

How are priorities set in the school?

How is budgeting undertaken in the school?

How is accountability undertaken by the school?

What is the state of financial reporting in the school? And why?

3.	Revenue assignment

Does the school set its own fees and dues?

Do the set fees and dues serve the intended purpose and why do you think so?

Has the school got capacity to collect the school fees and due? Why do you think so?

4.	Inter-governmental transfers

What are the financial transfers to and from the schools?

What is your position on these transfers if there are any?
THANK YOU 
Appendix III: Documentary Review Checklist

The researcher will seek to find out whether the following documents that govern training of staff in Public Service are available in the study area:

i.	The Constitution of the Public of Uganda (1995)
ii.	The Local Government Act (1997)

Appendix IV: Research Study Schedule 

No. 	Activity	Month 	
		1	2	3	4	5	6	7	8	9	10	11	12	
1	Preparation of research proposal													
2	Recruit, hire, and train research assistants													
3	Review data collection tools													
4	Data collection													
5	Data processing													
6	Preparation of draft report													
7	Final report and presentation													

 

Appendix V: Budget
S/NO.	PARTICULARS	Quantity	Unit Cost (Ugx)	Amount (Ugx)	
1	Laptop	1	2,000,000	2,000,000	
2	Printing Paper	5 Reams	20,000	100,000	
3	Modem	1	100,000	100,000	
4	Air time	Lumpsum	100,000	100,000	
5	Transport	Lumpsum	600,0000	600,000	
6	Printing	Lumpsum	500,000	500,000	
7	Photocopying	Lumpsum	300,000	300,000	
8	Binding	3	70,000	210,000	
9	Pens	3 boxes	30,000	90,000	
10	Books	5	10,000	50,000	
11	Pilot Study	Lumpsum	500,000	500,000	
12	Research Assistants	2	500,000	1,000,000	
	TOTAL			5,550,000	

Appendix VI: Krejcie, Morgan and Robert Sample Size (S) Tables (1970) for the given Population Sizes (N)

N	S	N	S	N	S	N	S	N	S	
10	10	100	80	280	162	800	260	2800	338	
15	14	110	86	290	165	850	256	300	341	
20	19	120	92	300	169	900	269	3500	346	
25	24	130	97	320	175	950	274	4000	351	
30	28	140	103	340	181	1000	278	4500	354	
35	32	150	108	360	186	1100	285	5000	357	
40	36	160	113	380	191	1200	291	6000	361	
45	40	170	118	400	196	1300	297	7000	364	
50	44	180	123	420	201	1400	302	8000	367	
55	48	190	127	440	205	1500	306	9000	368	
60	52	200	132	460	210	1600	310	10000	370	
65	56	210	136	480	214	1700	313	15000	375	
70	59	220	140	500	217	1800	317	20000	377	
75	63	230	144	550	226	1900	320	30000	379	
80	66	240	148	600	234	2000	322	40000	380	
85	70	250	152	650	242	2200	327	50000	381	
90	73	260	155	700	248	2400	331	75000	382	
95	76	270	159	750	254	2600	335	100000	384	

Appendix VII: List of Public Primary schools and Indicators
District	County	School	Emis	Pupils	Teachers	Infrastructures	Indicators	
				Male	Female	Total	Male	Female	Total	Class	Latrines	PTR	PCR	PSR	
Wakiso	Nansana MC	Bibbo P.S	7977	84	77	161	2	9	11	7	12	15	23	13	
Wakiso	Nansana MC	Building Tomorrow Academy Gitta	537987	76	68	144	4	5	9	7	14	16	21	10	
Wakiso	Nansana MC	Busikiri P.S	530012	124	120	244	4	4	8	5	6	31	49	41	
Wakiso	Nansana MC	Buso Muslim P.S	8277	72	51	123	1	6	7	6	10	18	21	12	
Wakiso	Nansana MC	Busukuma COU P.S	8289	121	105	226	3	4	7	6	10	32	38	23	
Wakiso	Nansana MC	Buwambo P.S	7978	309	299	608	5	9	14	10	24	43	61	25	
Wakiso	Nansana MC	Damali Nabagereka P.S	8285	70	61	131	2	6	8	7	19	16	19	7	
Wakiso	Nansana MC	Galamba P.S	8003	70	48	118	5	3	8	8	14	15	15	8	
Wakiso	Nansana MC	Gombe P.S	7980	185	173	358	3	5	8	7	12	45	51	30	
Wakiso	Nansana MC	Kabonge COU P.S	8296	246	200	446	3	6	9	8	5	50	56	89	
Wakiso	Nansana MC	Kanyange P.S	8167	325	341	666	14	5	19	11	14	35	61	48	
Wakiso	Nansana MC	Kazo COU P.S	8185	413	443	856	3	12	15	10	10	57	86	86	
Wakiso	Nansana MC	Kazo Mixed P.S	8179	470	506	976	4	13	17	10	17	57	98	57	
Wakiso	Nansana MC	Kibibi Catholic P.S	8276	73	77	150	3	4	7	7	3	21	21	50	
Wakiso	Nansana MC	Kigoogwa UMEA P.S	7983	256	194	450	4	6	10	8	15	45	56	30	
Wakiso	Nansana MC	Kirolo UMEA P.S	7993	123	97	220	2	6	8	7	6	28	31	37	
Wakiso	Nansana MC	Kitungwa P.S	7979	91	82	173	3	6	9	6	5	19	29	35	
Wakiso	Nansana MC	Kkungu COU P.S	7982	154	130	284	4	8	12	10	15	24	28	19	
Wakiso	Nansana MC	Lugo P.S	8288	150	133	283	5	4	9	7	1	31	40	283	
Wakiso	Nansana MC	Lwadda P.S	7987	450	439	889	2	26	28	12	2	32	74	445	
Wakiso	Nansana MC	Maganjo UMEA P.S	8165	610	578	1188	8	16	24	12	8	50	99	149	
Wakiso	Nansana MC	Migadde COU P.S	280072	158	162	320	3	5	8	8	10	40	40	32	
Wakiso	Nansana MC	Mwererwe Catholic P.S	7996	108	108	216	3	9	12	10	12	18	22	18	
Wakiso	Nansana MC	Mwererwe COU P.S	7997	140	147	287	4	5	9	7	12	32	41	24	
Wakiso	Nansana MC	Nabinaka P.S	7994	136	143	279	4	8	12	9	0	23	31	0	
Wakiso	Nansana MC	Nabinene P.S	8290	120	83	203	5	7	12	4	6	17	51	34	
Wakiso	Nansana MC	Nabitalo P.S	8284	207	222	429	2	7	9	10	10	48	43	43	
Wakiso	Nansana MC	Nakyessanjja P.S	8163	207	234	441	5	7	12	10	16	37	44	28	
Wakiso	Nansana MC	Namulonge P.S	8292	169	196	365	4	7	11	9	24	33	41	15	
Wakiso	Nansana MC	Nansana Catholic P.C	8190	462	462	924	7	17	24	15	13	39	62	71	
Wakiso	Nansana MC	Nansana COU P.S	8192	269	249	518	5	13	18	13	5	29	40	104	
Wakiso	Nansana MC	Nansana SDA P.S	280121	262	278	540	4	10	14	7	11	39	77	49	
Wakiso	Nansana MC	Nasse Muslim P.S	530075	140	144	284	4	4	8	8	2	36	36	142	
Wakiso	Nansana MC	Sam Iga Memorial P.S	8169	113	122	235	4	9	13	7	10	18	34	24	
Wakiso	Nansana MC	Ssanga P.S	7999	340	352	692	4	8	12	10	12	58	69	58	
Wakiso	Nansana MC	Ssayi Bright Day P.S	530074	98	82	180	1	7	8	5	4	23	36	45	
Wakiso	Nansana MC	St. Charles Lwanga Matugga P.S	7985	190	247	437	5	9	14	6	8	31	73	55	
Wakiso	Nansana MC	St. John Baptist Migadde P.S	7995	37	35	72	3	5	8	7	4	9	10	18	
Wakiso	Nansana MC	St. Jude Kiryagonja P.S	7986	97	122	219	2	6	8	9	12	27	24	18	
Wakiso	Nansana MC	St. Kizito Ttikkalu P.S	8000	106	78	184	3	5	8	8	14	23	23	13	
Wakiso	Nansana MC	St. Mark Kakerenge P.S	530366	106	114	220	3	8	11	7	14	20	31	16	
Wakiso	Nansana MC	Ttikklu UMEA P.S	8002	189	151	340	3	9	12	7	5	28	49	68	
Wakiso	Nansana MC	Wamirongo P.S	8291	154	131	285	3	5	8	7	10	36	41	29	
Wakiso	Nansana MC	Zebidayo Kibuka Memorial Nabutiti P.S	8295	191	212	403	4	5	9	7	10	45	58	40	
 	Nansana MC	Total/Average	 	8471	8296	16767	169	338	507	361	446	33	46	38