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AN EVALUATION OF PUBLIC FINANCIAL MANAGEMENT SYTEMS AND PRACTICES IN HIGHER LOCAL GOVERNMENTS IN UGANDA. A CASE STUDY OF ABIM DISTRICT LOCAL GOVERNMENT

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AN EVALUATION OF PUBLIC FINANCIAL MANAGEMENT SYTEMS AND PRACTICES IN HIGHER LOCAL GOVERNMENTS IN UGANDA. A CASE STUDY OF ABIM DISTRICT LOCAL GOVERNMENT
MAKERERE UNIVERSITY

COLLEGE OF BUSINESS AND MANAGEMENT SCIENCE
SCHOOL OF BUSINESS

AN EVALUATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEMS AND PRACTICES OF HIGHER LOCAL GOVERNMENTSIN UGANDA: A CASE OF ABIM DISTRICT LOCAL GOVERNMENT

RESEARCH REPORT SUBMITTED TO MAKERERE UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF A DEGREE OF MASTERS OF BUSINESS ADMINISTRATION.

NOVEMBER, 2013
DECLARATION
I, ORYONO GERMINE BENEDICT do declare that this report is my own original work, and is a result of my independent research and has never been presented to any institution of learning for academic purpose.

Signed…………………….............. Date……………..………………………….
ORYONO BENEDICT GERMINE
REG. No. 2011/HD06/3137U

APPROVAL
This report by ORYONO BENEDICT GERMINE has been prepared under my supervision and is now submitted for examination with my approval as a university supervisor.

SIGN………………………………………… Date……………………………………
Mr. KITALE CHRIS CHARLES

DEDICATION
This work is dedicated to my dear friend and wife Mrs Awilli Anna Grace Oryono.

ACKNOWLDGEMENT
My thanks and appreciation goes to my supervisor Mr. KITALE CHRIS CHARLES for guiding me through this challenging task. On every session of our meetings, I learned a thing or two. He made himself available whenever I needed him! Today I am proud to state that he nurtured me into a research maestro. He was always polite but firm.
Equally I also wish to thank the staff and management of Makerere University especially in the college of business and management science (COBAMS) for the effective coordination, administration and management of my study. Of course Dr. Turyakira stood out from the crowd.
On a special note, I m indebted to my friend Dr. Apio Betty who contributed in her own way and her effort on the MPH programme via



References: Azfar O., Livingston, J., and Meagher, P. (2007). “Decentralisation in Uganda”. In P. Bardhanand D. Mukherjee (Eds.), Decentralisation and Local Governance in Developing Countries: A Comparative Perspective. New Delhi: Oxford University Press. Bitarabeho, J. (2008). “The experienc e of Uganda- Local government 's role as a partner in the decentralisation process to strengthen local development”. Conference on Access to Development Funding for Local Governmentsin africa. Johannesburg. Nkundabanyaga, S. (2004). Advanced Accounting (1st Edition). Kampala: business publishers. Omunuk, J. (1999). Fundamental Accounting for Business. Kampala: Kampala Publishers. Museveni, Y.K (1992) What is Africa’s Problem? NRM Publications, Kampala. Burger, A.P.J. & Woods, G. 2008. Financial management and cost accounting module. Honours Programme in Public & Development Management. Stellenbosch: School of Public Management and Planning, University of Stellenbosch. Correia, C., Flynn, D., Uliana, E. & Wormald, M. 2003. Financial management. 5th edition. Lansdowne: Juta. Pauw, J.C., Woods G., Van der Linde, G.J.A., Fourie, D. & Visser, C.B. 2002. Managing public money: A system from the south. Sandown: Heinemann. Asiimwe, D. Ezati, E. Mugisha, F. Muhangi, D. Onweng, T. & Nsabagasani, X. (2000). Decentralisation and Human Resource Demand Assessment from the Perspective of the District. Kampala: Makerere University. Nsibambi Apolo (1998). Decentralisation and Civil Society in Uganda: The Quest for Good Governance. Kampala: Fountain Publishers. The Constitution of the Republic of Uganda, 1995. Lukwago, D. (2004) ‘Monitoring Resource Allocation and Utilization in Uganda: UDN’s Experiences, Success and Challenges’, Uganda Debt Network Taye A., and G. Tegegne., 2007, Decentralisation in Ethiopia, Addis Ababa: Forum for Social Studies. Republic of Uganda. (1987) Report of the Commission of Inquiry into the Local Government System Tegegne, G., 1998, ‘The Influences of Decentralization on some Aspects of Local and Regional Development Planning in Ethiopia’, in Eastern Africa Social Science Research Salamon, L. & Geller, S. (2005). “Non-profit governance and accountability”. The Johns Hopkins Centre for Civil Society Studies, Communiqué No 4, October. Salamon, L. (1998). “America 's Non-profit sector at a Crossroads”. Holding the Center: Nathan Cummings Foundation, New York.

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