MJAMR

Public Financial Reforms and Service Delivery in Local Governments: A Case of Wakiso District

Byuki Joel Bwambale, Irumba Alex


Abstract

This study investigated the effect of public financial management reforms on service delivery in local governments, with specific reference to Wakiso District. Uganda has pursued an ambitious sequence of public financial management reforms since the 1990s, encompassing the Integrated Financial Management System, the Programme Based Budgeting framework, the Treasury Single Account, and progressively strengthened internal audit and procurement regimes, all premised on the proposition that improved fiscal discipline, transparency, and accountability translate into better public services. Wakiso District, the most populous local government in Uganda and one confronting acute service demand arising from peri-urban expansion around Kampala, provides a demanding test of this proposition. The study adopted a positivist philosophy and a cross-sectional descriptive and analytical survey design, collecting data from 205 respondents drawn from a target population of 430 comprising district and sub-county technical staff, accounting and internal audit personnel, elected councillors, and service unit managers in health and education. Stratified random sampling was applied and data were gathered through a structured questionnaire measuring four reform dimensions, namely budgeting reforms, financial reporting and accounting reforms, internal control and audit reforms, and procurement reforms, against service delivery assessed through timeliness, coverage, quality, and responsiveness. Analysis employed descriptive statistics, Pearson correlation, and multiple regression in SPSS version

Keywords

Public financial management reforms; service delivery; local government; internal control;
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Byuki Joel Bwambale & Irumba Alex (2026). Public Financial Reforms and Service Delivery in Local Governments: A Case of Wakiso District. Metropolitan Journal of Academic Multidisciplinary Research, 5(7). https://journals.miu.ac.ug/pages/article.php?article_id=715

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