Public sector financial reforms and service delivery in Uganda’s local government systems, a case of Wakiso district

Abstract

This study examined the effect of public sector financial reforms on service delivery in Uganda’s local government systems. The study was guided by the focusing objectives: (1) To assess the effect of implementing the Integrated Financial Management Systems (IFMS) on service delivery in Wakiso District Local Government; (2) To determine the effect of implementing the Treasury Single Account (TSA) on service delivery in Wakiso District Local Government and (3) To examine the effect of implementing the Integrated Personnel and Payroll System (IPPS) on service delivery in Wakiso District Local Government. The study used a target population of 407 Wakiso District LG staff and a sample of 155 respondents was selected using Neumann’s formula (2000), but only 166 respondents returned questionnaires for analysis. A case study design research was employed and both quantitative and qualitative approaches of data collection were used. According to result of findings, 84 (72.4%), agreed that IFMS improves the transparency and openness of financial operations in Wakiso District. However, 27(23.3%) of the respondents disagreed, and 5 (4.3%) were not sure. This indicates that while IFMS is widely regarded as a tool for enhancing financial transparency, some staff expressed doubts possibly due to limited interaction with the system. Research finding reveals that 66(56.9%) of the respondents agreed that TSA has improved cash management and reduced idle balances in local government accounts. However, 21(18.1%) were not sure and 29(25%) of the respondents disagreed. Results of findings indicate that 92(79.3%) agreed that IPPS streamlines the management of government payrolls in Wakiso District. Based on the findings of the study, it is concluded that while the implementation of the Treasury Single Account (TSA) in Wakiso District Local Government has introduced a framework aimed at improving financial control, transparency and service delivery, its impact remains uneven across departments. The study recommended that Wakiso District Local Government and Ministry of Public Service should enhance comprehensive training and capacity building for IFMS users. Both bodies should coordinate regular training programs for all staff ensuring technical proficiency and familiarity with IFMS functions.