The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda
Budgeting and financial reporting are widely acknowledged as crucial mechanisms for promoting the financial accountability of institutions for the resources entrusted to them. Financial statements enable delegated institutions like schools, to provide financial information to users (who include cent...
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| Format: | Article |
| Language: | English |
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Noyam Journals
2024-12-01
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| Series: | Journal of Education and Learning Technology |
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| Online Access: | https://noyam.org/wp-content/uploads/2025/01/JELT202451014.pdf |
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| author | John Nakabago Costa Hofisi |
| author_facet | John Nakabago Costa Hofisi |
| author_sort | John Nakabago |
| collection | DOAJ |
| description | Budgeting and financial reporting are widely acknowledged as crucial mechanisms for promoting the financial accountability of institutions for the resources entrusted to them. Financial statements enable delegated institutions like schools, to provide financial information to users (who include central governments, donors and citizens) as the principals, to evaluate how funds have been used to deliver services. This article aimed to investigate the effectiveness of budgeting and financial reporting in enhancing the financial accountability of primary education programs, especially the UPE capitation grant in Uganda. The study conducted an exploratory review of literature and used semi-structured interviews to collect data. The findings revealed several challenges which haunt the effectiveness of budgeting and financial reporting in enhancing financial accountability. The guidelines did not allow officials any flexibility in utilising the grant according to their priorities. The head teacher is solely responsible for producing the accountability statements yet they do not have the skills to write the books of accounts which means that accountability statements produced by the head teachers may not meet the accuracy and reliability requirements. The gap of deficiency of skills among the key actors is a dominant finding, that undermines the role players’ effectiveness in promoting accountability and performance of the capitation grant. The gaps discovered in the budgeting and financial reporting process imply that there is a need for sufficient budgeting and financial reporting skills that will enhance the approval process and monitoring of the budget for the capitation grant. State the contribution of this study to scholarship. |
| format | Article |
| id | doaj-art-377552d7daba44b1b329bde5a52d15f4 |
| institution | Kabale University |
| issn | 2720-7730 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Noyam Journals |
| record_format | Article |
| series | Journal of Education and Learning Technology |
| spelling | doaj-art-377552d7daba44b1b329bde5a52d15f42025-02-10T13:12:29ZengNoyam JournalsJournal of Education and Learning Technology2720-77302024-12-01510557567https://doi.org/10.38159/jelt.202451014The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in UgandaJohn Nakabago0https://orcid.org/0000-0002-8759-1688Costa Hofisi1https://orcid.org/0000-0002-2571-6991North-West University, South Africa & Uganda Management Institute, Kampala Uganda.North-West University, South Africa.Budgeting and financial reporting are widely acknowledged as crucial mechanisms for promoting the financial accountability of institutions for the resources entrusted to them. Financial statements enable delegated institutions like schools, to provide financial information to users (who include central governments, donors and citizens) as the principals, to evaluate how funds have been used to deliver services. This article aimed to investigate the effectiveness of budgeting and financial reporting in enhancing the financial accountability of primary education programs, especially the UPE capitation grant in Uganda. The study conducted an exploratory review of literature and used semi-structured interviews to collect data. The findings revealed several challenges which haunt the effectiveness of budgeting and financial reporting in enhancing financial accountability. The guidelines did not allow officials any flexibility in utilising the grant according to their priorities. The head teacher is solely responsible for producing the accountability statements yet they do not have the skills to write the books of accounts which means that accountability statements produced by the head teachers may not meet the accuracy and reliability requirements. The gap of deficiency of skills among the key actors is a dominant finding, that undermines the role players’ effectiveness in promoting accountability and performance of the capitation grant. The gaps discovered in the budgeting and financial reporting process imply that there is a need for sufficient budgeting and financial reporting skills that will enhance the approval process and monitoring of the budget for the capitation grant. State the contribution of this study to scholarship.https://noyam.org/wp-content/uploads/2025/01/JELT202451014.pdfbudgetingfinancial reportingfinancial accountabilityuniversal primary education capitation grant. |
| spellingShingle | John Nakabago Costa Hofisi The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda Journal of Education and Learning Technology budgeting financial reporting financial accountability universal primary education capitation grant. |
| title | The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda |
| title_full | The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda |
| title_fullStr | The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda |
| title_full_unstemmed | The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda |
| title_short | The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda |
| title_sort | influence of budgeting and financial reporting on financial accountability in primary education programs in uganda |
| topic | budgeting financial reporting financial accountability universal primary education capitation grant. |
| url | https://noyam.org/wp-content/uploads/2025/01/JELT202451014.pdf |
| work_keys_str_mv | AT johnnakabago theinfluenceofbudgetingandfinancialreportingonfinancialaccountabilityinprimaryeducationprogramsinuganda AT costahofisi theinfluenceofbudgetingandfinancialreportingonfinancialaccountabilityinprimaryeducationprogramsinuganda AT johnnakabago influenceofbudgetingandfinancialreportingonfinancialaccountabilityinprimaryeducationprogramsinuganda AT costahofisi influenceofbudgetingandfinancialreportingonfinancialaccountabilityinprimaryeducationprogramsinuganda |