Financial Management Practices and Road Sector Service Delivery in Rukungiri Municipal Council, Uganda

Abstract

The study examined financial management practices and road sector service delivery in Rukungiri Municipal Council (RMC). The study was underpinned by principal agent model and best value theory. The objectives were; to establish the effect of financial planning on road sector service delivery in RMC, to examine the effect of financial accountability on road sector service delivery in RMC, to assess the effect of financial controls on road sector service delivery in RMC. The study population was 106 where a sample size of 95 was selected for the study. Out of these, 81 responded making a response rate of 85.3%. Data was collected using the questionnaire, interview guide and documentary review. The findings of the study revealed that there is a positive moderate significant effect of financial planning on road sector service delivery. Financial accountability had a moderate positive significant effect on road sector service delivery and financial controls had a moderate positive significant effect on road sector service delivery. The study recommends that administrators in Rukungiri Municipal Council should give more attention to financial planning by periodically carrying out goal setting, budgeting and coordination. They should also give more attention to financial accountabilities, administration of RMC considers other sources of road sector funding since most of the respondents agreed that there was limited funding for proper services and that RMC should give more attention to financial controls by enhancing more authorization, internal controls and monitoring since financial controls have an effect on road sector service delivery.