Increasing Unspent Balances Returned to Consolidated Fund in Uganda’s Local Governments: A Factor Of Local Government Accountability

Local government accountability should not be viewed in isolation, but as part of the broader issue of governance and public management. The international community’s recognition in the late 1990s of the corrosive effect of inadequate accountability at the all government levels is a logical extension of the link between governance and development created earlier in the decade. While progress has been made in a number of areas toward local government transparency and accountability with the establishment of institutional public sector budget frameworks, the rate of unspent funds in local governments appears increasing in almost all sectors in local government. This has been attributed to both internal and external factors. The diagnosis has been reflected in ensuring that there is better local government accountability. KEY WORDS: consolidated fund, contingency fund, local government accountability, budget, Auditor General DOI : 10.7176/JEP/15-2-12 Publication date : February 28th 2024