Articles : Good Governance Practices and the Management of Public Funds in the Public Sector of Uganda
사회과학 > 행정학
( Jenny Hellen Owechi ) , ( Rose B. Namara )
International Journal of Policy Studies 2012년, 제3권 제2호, 43~58페이지(총16페이지)
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    Good governance has gained significant emphasis in public resource management and service delivery. Good finance management by government is envisaged to increase government responsiveness to the demands of citizens. This study examines the continued criticism made of the government of Uganda for the failure to ensure good financial management; subsequently, it assesses how good governance practices promote good planning, budgeting and resource allocation as well as effective resource utilization and the effective production of reliable financial reports in the financial management cycle. Using both qualitative and quantitative data collected from public servants in the Ministry of Gender Labour and Social Development as well as the members of the Public Accounts Committee, the study demonstrates the conceptualization of good governance by public servants from a legal point of view (adherence to rules and guidelines) or that embedded in the principles of transparency, participation and accountability. The practice of transparency is relatively low among senior and top staff; in addition, accountability did not meet the set standards codified in government rules and regulations. Participation in the planning and budgetary process was limited among senior and/or account officials. The Public Accounts Committee (PAC) was limited to compliance checks and employed a reactionary approach to public fund management; however, its oversight role was applauded for making strides to improve public financial management. The study concluded that an institutional and policy framework to guide financial management embodies good governance principles and the public sector has the right conceptualization of good governance; however, the enforcement and implementation of policy guidelines remain weak and embodies bad governance throughout the chain of public management.
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