BUDGET MANAGEMENT AND QUALITY OF HEALTHCARE SERVICE DELIVERY: A STUDY OF OMORO DISTRICT LOCAL GOVERNMENT
No Thumbnail Available
Date
2026-10
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Gulu University
Abstract
This study examined the effect of budget management on the quality of healthcare service delivery in Omoro District Local Government. The study was guided by four objectives: to assess budget management practices, to examine the quality of healthcare service delivery, to determine the relationship between budget management practices and healthcare service delivery, and to establish the moderating effect of external audit on this relationship. The study was grounded in Budgetary Theory and Public Choice Theory. A descriptive cross-sectional research design was adopted using a mixed-methods approach. Data were collected from a sample of 133 respondents, including staff of Omoro District Local Government and key informants from health facilities and Village Health Teams. Questionnaires and interview guides were used to collect data. Quantitative data were analyzed using SPSS version 26, applying descriptive statistics, Pearson correlation, and regression analysis, while qualitative data were analyzed thematically. The findings revealed that budget management in Omoro District Local Government were highly implemented in terms of planning, preparation, implementation, and control. The quality of healthcare service delivery was found to be moderate, indicating that while services are being provided, several challenges still exist. The study further established that budget management have a significant positive effect on the quality of healthcare service delivery, particularly budget planning, implementation, and control, while budget preparation was not significant. In addition, external audit was found to significantly moderate the relationship between budget management and quality of healthcare service delivery, strengthening the effect of budget management on service quality. The study concludes that effective budget management, supported by strong external audit systems, are critical in improving the quality of healthcare service delivery. It recommends strengthening budget implementation and control systems, improving resource allocation to health facilities, enhancing audit follow-up mechanisms, and ensuring timely release of funds to local governments in order to enhance quality of healthcare service delivery.