Abstract:
The purpose of the study was designed to examine the role of budgetary control in
enhancing financial management in Local Government Authorities. The study was
conducted at Kinondoni Municipal Council (KMC). The study employed a case
study using a sample of 50 respondents who were purposively selected in which
questionnaire and interview were the data collection instruments finally the data were
analyzed by using Ms Excel computer program.
The study found that information sharing, budget participation; organizational
commitment, role ambiguity and job performance as the characteristic features of
budgeting, budgeting and Planning and Analyzing & Feedback are not being
effectively practiced at KMC and that there is little impact of budgetary control
principles on financial management at KMC.
Finally the researcher recommends the KMC to ensure there is openness in accurate,
current, and complete disclosure of the financial results of financially assisted activities in
accordance with the financial reporting requirements, to ensure effective control and
accountability is maintained for all grant and sub grant cash, real and personal
property, and other assets, to maintain records which adequately identify the source and
application of funds provided for financially assisted activities, and also to ensure
that the terms of grant and sub grant agreements are not followed in determining the
reasonableness, allow ability of costs.
