Public Financial Management and Performance of Public Authorities

The study assessed the relationships between public financial management and the Performance of Kampala City Authority. The specific objectives of the study were to establish how budgeting affects the performance, examine the relationship between cash flow management and performance and to assess the effect of accountability on performance. The study adopted a cross sectional survey and correlational research design. Primary data was collected by use of self-administered questionnaires and a structured interview guide, whereas secondary data was sought through peer reviewed literature, published books and journals, previous budgets for the last four years were also reviewed. The findings of the study revealed there was a strong positive relationship between budgetary participation and service delivery. The study findings indicated that Budgetary Practices have a positive influence on performance. Findings also revealed that there was a positive significant relationship between cash flow management and performance. Poor cash flow management retarded cash inflows, compromised implementation of activities such as; monthly city cleanup exercises, construction of public facilities; classrooms, sports arenas, science laboratories, rehabilitation and construction of health centres. Further still, findings revealed that there was a positive significant relationship between accountability and performance. Inaccurate information contained in the reports did not conform to the quality and standard of services delivered due lack of proper accountability system that was manifested in inflated claims.