The Factors Affecting the Preparation of District Budgets: Case Study of Mubende District Local Government

Abstract

The study focused on the factors affected in the preparation of district budgets .the study was initiated as a result of some district failing to utilize the allocated among to them in the given period of time. This is evidenced by the amount of money that is returned to the ministry of finance and planning at the end of every financial year. The study used primary data. The data was collected with the use of questionnaires which were administered to different people that participate in the preparation of district budget. These people were selected from three different groups namely at district headquarter, county level, sub county and parish level. The key respondents were from the HOD, budget desk members, sub accountants and parish chiefs. There was a relationship between budgeting criteria and the budgeting process, There was a relationship between time and budget process. There was a relationship between dependence on central government and the preparation of district budgets, there was a relationship between political interference and the preparation of district budgets, there was a relationship between corruption and the preparation of district budgets, there is a relationship between poor record keeping and the preparation of district budgets, Government should come up with policies so as to improve the district budgeting process. Formulate policies and regulations that should be followed while budget preparation to reduce the challenges faced. Government should organize budgeting seminars to equip members’ involved in the budgeting process with more skill and knowledge.