Budgetary Controls And Financial Management In Local Governmet: A Case Of Mbale Municipal Local Government Council

TABLE OF CONTENTS

Page

CHAPTER ONE 1

1.0 Introduction 1

1.1 Background to the Study 2

1.2 Statement of the Problem 3

1.3 Purpose of the Study 3

1.4 Objectives of the Study 4

1.5 The Research Questions 4

1.6 The Significance of the Study 4

1.7 The Scope of the Study 5

1.7.1 Subject Scope 5

1.7.2 Geographical Scope 5

CHAPTER TWO 6

LITERATURE REVIEW 6

2.0 Introduction 6

2.1 Budgets and Definition of Budget 6

2.2 Budgeting 6

2.3 Purpose of a Budget 7

2.4 Budgetary Powers 7

2.5 Stakeholders Involved in Budgeting. 8

2.6 Budgetary Control 9

2.7 Necessary Conditions for Effective Budgetary Control 10

2.8 Indicators of Budgetary Control 11

2.8.1 Proper Planning 11

2.8.2 Communicating Budget Policy 11

2.8.3 Budget Preparation 12

2.8.4 Budget Implementation, Control and Evaluation 12

2.8.5 Revenue Budget Preparation 13

2.8.6 Supervising Staff 14

2.8.7 Coordinating Budget Activities 15

2.8.8 Performance Measurements 15

2.8.9 Comparison of Actual Performance with Budgets Estimates 15

2.8.10 Report of Variances to Officer Responsible 16

Read Download