Exploring the influence of good governance conceptualization and management of public funds: A case study of ministry of gender labor and social development, Uganda

Abstract

Good governance has of recent gained much emphasis in ensuring that public finances are well managed by government. This study was formed on the pretext of the continued criticism made of the government of Uganda for failure to ensure good financial management. It focused on three principles of good governance that is; participation, transparency and accountability as important contributors to good financial management. The objectives included; how good governance is conceptualized within the public sector, the effects of good governance principles on management of public funds and the influence of oversight institutions (Public Accounts Committee) on management of public funds. A study was based on the new public management concept. The case study research design was adopted considering both qualitative and quantitative methods. The data was collected from public servants in the Ministry of Gender Labour and Social Development as well as the members of the Public Accounts Committee. Data collection was mainly done by way of questionnaire and interviewing. The study demonstrated that public servants conceptualization of good governance was either from a legal point of view (adherence to rules and guidelines) or that which embedded the principles of transparency, participation and accountability. It was also revealed that transparency though practiced, it was relatively low among senior and top staff. Accountability though done, it was found not meeting the set standards as laid down in the government rules and regulations. Participation in the planning and budgetary process was limited among senior, top and or accounts officials. The oversight function of the Public Accounts Committee was applauded for making strides in improving public financial management.Although PAC was found rather limited to compliance checks and reactionary. It was recommended that enforcement and implementation of policy frameworks enacted be done. Reviewing the dissemination and information sharing plan on policies and rules among public servants should be done. And the urgent need to sensitize the public about the policies and institutions on public management of funds need to be undertaken. More research needs to be done on compliance levels by government entities, and whether corruption in government is caused by weak institutional arrangements. The study concludes that though institutional and policy framework to guide financial management embodies good governance principles, the public sector has the right conceptualization of good governance, the enforcement and implementation of policy guidelines remain weak. Lack of enforcement in itself is bad governance throughout the chain of public management