Financial Management Practices, Financial Accountability and Value for Money Performance of the Capitation Grant

dc.contributor.authorAsiimwe, M. Samuel
dc.date.accessioned2018-09-26T17:19:10Z
dc.date.available2018-09-26T17:19:10Z
dc.date.issued2014-11
dc.descriptionA Research Report Submitted to the Directorate of Graduate Studies and Research of Makerere University in Partial Fulfillment for the Requirement for the Award of Master of Science in Accounting and finance degree of Makerere University.en_US
dc.description.abstractAs part of strategies to universalization of education, UN Millennium Development Goals and the Education for all goals, the government of Uganda launched the capitation grant policy for Universal secondary Education schools in 2007 at a pa capita rate of 41,000/= for every student. However there has been continued public outcry and audit queries raised by Auditor General and the IGG on the usage of this Grant and this provoked the undertaking of this research study. The purpose of this study was therefore to examine the relationship between Value For Money performance of the capitation grant in USE Schools with respect to the financial management practices and financial accountability.The study wasguided by the objectives to examine the status of financial management practices (FMPs), financial accountability andValue For Money Performance ofthe capitation grant and to examine the relationship between the study variables. A cross sectional research design of both quantitative and qualitative approaches was selected for this study. Bothprimary and secondary data sources were used. Data was collected using a self-administered close ended questionnaire, Interview guide and review of the selected documents and periodic reports. Collected data was sorted, edited and analyzed using a Statistical Package for Social Scientists (SPSS), in which Descriptive statistics, Factor Analysis, Correlation and Regression tests were all run to establish the status and relationship between the study variables. The findings of the study revealeda positive and significant relationship between Financial Accountability (FA) and Value for money (r =0.681, p<0.01) and regression results showed that the model explains 43.0% of the variations in VFM performance of the USE Capitation Grant. Having known the significance of FMP and FA, the researcher recommended that USE Schools need to ensurefor continuousreview of FMPs and FAin operationin order for the government of Uganda to achieve VFM performance of Capitation Grants in the USE Schoolsen_US
dc.identifier.citationAsiimwe, S.M.(2014). Financial Management Practices, Financial Accountability and Value for Money Performance of the Capitation Grant: A case of Universal Secondary Education (USE) Schools in Mbarara, Rakai and Ssembabule Districts. Unpublished Master’s Dissertation. Makerere University Business School, Kampala, Uganda.en_US
dc.identifier.urihttp://hdl.handle.net/20.500.12282/3184
dc.publisherMakerere University Business Schoolen_US
dc.subjectFinancial Management Practicesen_US
dc.subjectFinancial Accountabilityen_US
dc.subjectValue for Moneyen_US
dc.subjectPerformance of the Capitation Granten_US
dc.subjectUniversal Secondary Education (USEen_US
dc.subjectMbarara, Rakai and Ssembabule Districtsen_US
dc.titleFinancial Management Practices, Financial Accountability and Value for Money Performance of the Capitation Granten_US
dc.title.alternativeA case of Universal Secondary Education (USE) Schools in Mbarara, Rakai and Ssembabule Districtsen_US
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