Programme-based budgeting system(PBS) and budget performance in local governments of Uganda

This research examines the impact of the Programme-Based Budgeting System (PBS) on budget performance in local governments of Uganda. With increasing demands for efficiency and accountability in the management of public funds, Uganda adopted PBS as a tool to align budgetary allocations with national development priorities and ensure optimal resource utilization. This study explores how PBS has influenced the planning, execution, and monitoring of budgets within local governments, assessing its effectiveness in improving financial performance, service delivery, and transparency. The research employs a mixed-methods approach, using both quantitative data from budget performance reports and qualitative data from interviews with local government officials, finance officers, and community representatives. Key areas of focus include the alignment of budget allocations with local priorities, timeliness and accuracy of budget execution, and the capacity of local governments to implement and monitor PBS effectively. Preliminary findings suggest that while PBS has enhanced budget transparency and alignment with national goals, challenges such as inadequate capacity, delayed releases, and limited community participation hinder its full impact. The study concludes with recommendations to strengthen the system’s effectiveness, including capacity building, timely disbursement of funds, and enhancing participatory budgeting mechanisms at the local level.