MONITORING AND EVALUATION PRACTICES AND FINANCIAL PERFORMANCE

OF CITY COUNCILS IN UGANDA: A CASE OF MASAKA CITY

STEPHEN MUGENYI

Reg:

SUPERVSORS

DR. ALINDA FRED

A PROPOSAL SUBMITTED TO THE SCHOOL OF MANAGEMENT

SCIENCE IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR

THE AWARD OF MASTER’S OF PROJECT PLANNING AND

MANAGEMENT OF UGANDA MANAGEMENT

INSTITUTE,

NOVEMBER, 2023
 TABLE OF CONTENTS

CHAPTER ONE...........................................................................................................................iii

INTRODUCTION........................................................................................................................iii

1.1 Introduction............................................................................................................................iii

1.2 Background to the Study.......................................................................................................iv

1.2.1 Historical Background........................................................................................................iv

1.2.2 Theoretical Background.......................................................................................................v

1.2.3 Conceptual Background......................................................................................................vi

1.2.4 Contextual Background.....................................................................................................vii

1.3 Statement of the problem............................................................................................viii

1.4 Purpose of the study...............................................................................................................ix

1.6 Research Questions.................................................................................................................ix

1.7 Hypotheses................................................................................................................................x

1.8 Conceptual framework............................................................................................................x

1.9 Significance of the Study........................................................................................................xi

1.10 Justification of the Study....................................................................................................xii

1.11 Scope of the Study..............................................................................................................xiii

1.11.1 Geographical scope..........................................................................................................xiii

1.11.2 The Content Scope...........................................................................................................xiii

1.11.3 The Time Scope................................................................................................................xiv

1.12 Operational Definition of Terms.......................................................................................xiv

CHAPTER TWO.........................................................................................................................xv

LITERATURE REVIEW...........................................................................................................xv
2.1 Introduction............................................................................................................................xv

2.2 Theoretical review................................................................................................................xvi

2.3 The contribution of data collection on the performance of Masaka City council.........xvii

2.4 The effectiveness of M&E framework in Masaka City council........................................xxi

2.5 How participatory budgeting affect the financial performance of Masaka City council.

.....................................................................................................................................................xxii

2.6 Research gap........................................................................................................................xxv

CHAPTER THREE..................................................................................................................xxvi

METHODOLOGY...................................................................................................................xxvi

3.1 Introduction........................................................................................................................xxvi

3.2 Research Design..................................................................................................................xxvi

3.3 Study Population...............................................................................................................xxvii

3.4 Sample size determination................................................................................................xxvii

3.5 Sampling techniques and procedure...............................................................................xxviii

3.5.1 Probability Sampling....................................................................................................xxviii

3.5.2 Non-Probability Sampling............................................................................................xxviii

3.6 Data collection methods...................................................................................................xxviii

3.6.1 Questionnaire method...................................................................................................xxviii

3.6.2 Interview method.............................................................................................................xxix

3.7 Data collection instruments...............................................................................................xxix

3.7.1 Questionnaire...................................................................................................................xxix

3.7.2 Key Informant Interview Guide......................................................................................xxx

3.8 Validity and Reliability.......................................................................................................xxx

3.8.1 Validity...............................................................................................................................xxx

3.8.2 Reliability.........................................................................................................................xxxi

3.9 Data Analysis.......................................................................................................................xxxi

3.9.1 Qualitative Data Analysis...............................................................................................xxxi

3.9.2 Quantitative Data Analysis.............................................................................................xxxi

3.10 Research procedure.........................................................................................................xxxii

3.11 Ethical considerations.....................................................................................................xxxii

References...............................................................................................................................xxxiii

APPENDICES.........................................................................................................................xxxiv

Appendix I: Questionnaire....................................................................................................xxxiv

Appendix ii: Interview Guide........................................................................................................i

Appendix iii: Focus Group Discussion Guide..............................................................................i

Appendix i v : Table for determining sample size for finite population..............................2

 CHAPTER ONE

INTRODUCTION

1.1 Introduction

The study intends to establish the effect of M&E practices to the financial performance of

Masaka City Council in Masaka District. Monitoring and Evaluation practices will represent the

independent variable (IV) while financial performance is the dependent variable (DV). In this

study, the key variables will include Financial Performance, Data collection, M&E plan and

participatory budgeting. This chapter presents the background to the study, statement of problem,

the purpose of research, research questions, hypotheses, significance, justification, the

conceptual framework, the scope, and operational definitions of terms and concepts.

1.2 Background to the Study

This section is presented in four subsections namely historical, theoretical, conceptual, and

contextual background.

1.2.1 Historical Background

Historically, performance under management theories assumed that organizations existed to

serve a purpose (Etzioni, 2021) and management role was to support gathering and applying

resources in an efficient manner. Lustues at el., (2020) however, observe that in practice,

organizations goals were changing and easily displaced. Time changed people's perception of

goals, leaders altered goals, and organizational events caused a shift in priority. The only means

was to access progress, hence performance. Gradually, concepts such as effectiveness, efficiency

were considered major components of performance (Campbell, 2020).

In Uganda, efforts to improve efficiency and effectiveness of public sector institutions has been

made through the establishment of a new annual Local Government Performance Assessment

system in 2017 to encourage City Councils to use the available resources more effectively.

In Masaka City, staff performance appraisal system was in place and all heads of department and

sectors signed annual performance contract agreement as a strategy to monitor the extent to

which individuals meet performance measures as a means of ensuring accountability and value

for money.

1.2.2 Theoretical Background

The study will be guided by the New Public Management (NPM) Model by Rhodes (1997) as the

theoretical basis for analyzing and understanding Monitoring and evaluation (M&E) in public

sector. Masaka City borrowed a leaf from New Public Management (NPM) model as the

theoretical basis for understanding the role of M&E in the financial performance of City

Councils striving to enhance efficiency, productivity, improved service delivery and

accountability. The NPM as argued by Osborne and Gaebler (2022) has meant to make public

service management competitive, more economic, efficient, effective, value for money oriented,

transparency and accountable to the people.

For instance, Hauge (2023) in studying the development of M&E capacities to improve

Government performance in Uganda established that the quality of public service delivery is less

than desirable and M&E system has remained overly centered on compliance with Government

requirements and regulations rather than end-results of policy, program and project efforts.

The New Public Management (NPM) Model will inform this study as it promotes a shift from

bureaucratic administration to business-like professional management. NPM has been cited as

the solution for management ills in various organizational context and policy making in

education, management science and health care reform (Wiley, 2023). Despite of the advantages

of NPM, critics have argued that there are blurred lines between policymaking and providing

services in the New Public Management system. Questions have been raised about the potential

politicization of the public service, when executives are hired on contract under pay-for-

performance systems. However, despite of the concerns, NPM is a powerful model which can be

used in dissecting the study variables.

1.2.3 Conceptual Background

The study concepts will include Monitoring and Evaluation practices (independent variable) with

its key dimensions of Data collection, M&E planning, Participatory budgeting and Financial

Performance (dependent variable) with its dimensions to include: efficiency, effectiveness,

sustainability and compliance to accountability (Alinda, Ssekamatte, Kisambira, & Kagoro,

2020).

The concept of Monitoring has been defined by many authors in different ways. Organization for

Economic Cooperation and Development (OECD, 2020) defined monitoring as a continuous

function that uses systematic collection of data on specific indicators to provide management and

main stakeholders of an on-going development intervention with indicators of the extent of

progress and achievement of objectives.

The concept of Evaluation has been defined by OECD (2020) as a systematic determination and

assessment of a subject's merit, worth and significance, using criteria governed by a set of

standards.

The concept of Monitoring and Evaluation has been defined by World Bank (2021) as a

combined term for the processes set up by organizations such as companies, government
agencies, international organizations and NGOs, with the goal of improving their management of

outputs, outcomes and impact. In this study, M&E practices was conceptualized as the

independent variable (IV) with the following elements; M&E framework which guides the

implementation of projects towards achieving its objectives Kolb (2023), Data collection to

answer questions about whether programs are relevant and achieving what they are supposed to

and participatory budgeting to ensure stake holders are involvement in planning and budgeting as

a sign of transparence and accountability.

Monitoring and Evaluation Practices is attributed to Linking M&E to strategic plans and work

plans, focuses on efficiency and cost-effectiveness; employing a participatory approach to

monitor progress, utilizing local expertise, use data from multiple sources; and facilitating data

use for program improvement.

As observed earlier, Financial Performance is the dependent variable. The concept of financial

performance is defined by Kasozi (2022) as the ways that an organisation manages and monitors

financial results across an organization. It is the ability to manage and control a company’s own

resources (IAI, 2016). Financial performance was measured interns of; effectiveness, efficiency,

and compliance to accountability requirements.

According to Olweny (2022) performance is the result of simultaneous exercise of efficiency,

effectiveness and adequate budgetary process ʺPerformance is also the extent to which relevance,

effectiveness, efficiency, economy, sustainability and impact (expected and unexpected) are

achieved by an initiative, program or policy.

1.2.4 Contextual Background

Masaka City Council is among the 41 City Councils in Uganda and was established in the end of

the Financial Year 2019/2020. Masaka, City located in southern Uganda, situated about 80 miles
(130 km) southwest of Kampala at an elevation of 4,300 feet (1,310 metres). Roads connect it

with Mbirizi, Lyantonde, and Mbarara. The Constitution of the Republic of Uganda (1995)

Article 176 and the Local Government Act 1997 empowered Local Governments with the

responsibility of allocation of public resources for budgeting and investment management.

Masaka City Council’s decentralized functions are development of the planning, monitoring

programs and projects, timely reporting of final accounts to Auditor General and ensuring that

there is improved performance, accessibility and sustainability of public goods and services.

Monitoring and Evaluation frame work was enshrined in the five-year development plan 2018-

2022 and Annual Action Plan 2018/2019 yet still there was poor performance as reflected in the

ACODE public service delivery and accountability report (series no.13, 2020). This has triggered

this study to establish the contribution of M&E practices to the financial performance of Masaka

City Council.

1.3 Statement of the problem

Financial performance is a crucial aspect in business ecumene used to evaluate economic trends,

set financial policy, build long-term plans for business activity, and identify projects or business

for investment (Asa et al., 2021). Financial performance services such as efficiency,

effectiveness, sustainability and compliance to accountability are significant to improving M&E

practices. Masaka City Council has put in place various practices to improve M&E practices

which include; timeliness, validity, indicator matrix, dissemination plan, mechanism,

transparency, absorption and appropriation (Masaka City Council Corporate Plan, 2021-2024).

Despite the above efforts, Masaka City Council still faces challenges in terms of inefficiency,

ineffectiveness, low sustainability and poor compliance to accountability, a dissatisfied sense of

trust by stakeholders and loss of confidence with performance of the city council. This could
probably be a result of poor performance of the MCC (MCC Corporate Plan, 2021-2024). A

further look at the performance database shows cash flow issues, increasing debt levels and

shrinking profit margins (MCC performance report, 2021-2023). Consequently, this leads to

accumulated debt, having difficulty making ends meet, and not being able to save for the future as

well as the City’s reputation. It is against this background that the study will examine the impact

of M&E practices to the financial performance of Masaka City Council.

1.4 Purpose of the study

The purpose of this study is to examine the effect of M&E practices to the financial performance

of Masaka City Council

1.5 Objective of the study

The specific objective of the study shall be;

1. To assess the effect of data collection on the financial performance of Masaka City Council.

2. To investigate the effect of M&E framework on the financial performance of Masaka City

Council.

3. To investigate how participatory budgeting contributes to the financial performance of Masaka

City Council.

1.6 Research Questions

1. What is the effect of data collection on financial performance of Masaka City Council?

2. What is the effect of M&E framework on the financial performance of Masaka City Council?

3. How does participatory budgeting affect the financial performance of Masaka City Council?

1.7 Hypotheses

1. There is no significant effect of data collection on the financial performance of Masaka City

Council.
2. There is no significant effect of M&E framework on the financial performance of Masaka City

Council.

3. There is no significant effect of Participatory budgeting on the financial performance of

Masaka City Council.

1.8 Conceptual framework

M&E practices (IV) Financial Performance (DV)

Data collection H1
-Timeliness
-Validity
-Efficiency
H2
M&E plan -Effectiveness
-Indicator matrix
-Dissemination plan -Sustainability

H3 -Compliance to accountability
Participatory budgeting
-Mechanism
-Transparency
-Absorption and appropriation

Source: Adopted from Scott (2004), Stimson et al (2003) and Winarso (2005)

Figure 1. 1: Conceptual frame work showing the relationship between M&E practices and

financial Performance of Masaka City Council

The Conceptual framework above is based on balanced score card model that explains the

relationship between the study variable. The model was used to generate the study variables and

their respective dimensions in the construction of the framework. The Figure explains the

relationship between the independent and the dependent variables. The dependent variable is

denoted by business performance and it has the following constructs; customer satisfaction,
revenue growth, cost management, market share growth and loss reduction. The dependent

variable is affected by the independent variable which is denoted by billing systems. Billing in

public utilities is discussed by two dimensions and these include postpaid billing system and

prepaid billing system. Postpaid billing system in this study has three constructs and these are

meter reading, revenue collection and bill delivery. Correspondingly, prepaid billing system has

three constructs that include systems efficiency, payment alternatives and control of energy

consumption. Figure 1.1 predicts a positive relationship between the independent and dependent

variable as indicated by an arrow from the independent variable to the dependent variable.

1.9 Significance of the Study

The contribution of this study shall be aligned to various development initiatives of partners that

design and deliver services geared towards improving the business performances in Uganda. The

categories given below will benefit from this study;-

To policy makers; the value of this work may allow the concerned stakeholders to engage in

dialogue with publics, understanding their beliefs and values, and working to build

understanding on their part of the internal workings and policies of the billing systems and

business performance.

For development partners and developers; information given in this study may be used to inform

programming especially business performance which is the key aspect of billing systems. Once

the study is published in journals, many readers can access the information and may appreciate

prepaid billing system and postpaid billing system or expansion and or strengthening of the

structure for better business performance and service delivery in the country.
For Uganda Management Institute; the body of knowledge shall be added into the Institute’s

archive which other participants can read to get informed of the topical issues and or get some

guidance on the areas for future research.

For the Researcher, the study will contribute to the satisfaction of the requirements needed for

the award of the Master’ of Project planning and Management of Uganda Management Institute,

which the researcher is pursuant. The information that will be provided by the study shall also

help the researcher to articulate issues related to the topic since that is his area of professional

service. Furthermore, the process of the study will also earn a researcher the social capital base

which can easily facilitate dissemination of information related to the topic and other business

and finance developmental initiatives.

1.10 Justification of the Study

This study was justifiable because of the significant role played by M&E in helping ensure

resources are used efficiently for which financial performance may be scored. In spite of this

role, reports produced indicate that Masaka City Council was ranked worst when it came to

Financial Performance as reported in the Masaka performance report of 2021. Appropriate

improvements in M&E practices of Masaka City Council by improving Data collection, M&E

plan and participatory budgeting could perhaps result in high financial performance. It had been

argued by M&E that lack of data collection, M&E plan and participatory budgeting have an

influenced on public institutions in Uganda (M & E Report, 2020). In Masaka City Council,

there is growing concern that efficiency, effectiveness, sustainability and compliance to

accountability has been deteriorating progressively (M & E, 2020). The above pathways have

resulted in poor financial performance because management does not include staff in the
decision-making process and does not keep the goals of the city council at all times (MCC

Report, 2022).

M&E practices is one of the important ways through which organisations accomplish their

organisation’ objectives by ensuring that the set goals are achieved. Obviously, improvement of

M&E practices constitutes the most important objective of achieving and improving on financial

performance in MCC. Within the context of MCC, these determinants are related to: Data

collection, M&E plan, and Participatory budgeting among others. Therefore, unless effort is set

to study what drives financial performance in a countryside setting like MCC and what needs to

be done to improve the negative trends, financial performance in the MCC will still remain an

irony; a gap that this study seeks to link. Moreover, reviewed work of the literature on M&E

practices showed that no empirical study had been conducted to ascertain this allegation in the

locality understudy, therefore the justification for this study.

1.11 Scope of the Study

The study will handle the geographical, content and the time scope as discussed below.

1.11.1 Geographical scope

The study will be conducted from Masaka City council. The selected area is the central hub of all

local government programs and a business Centre for south Buganda.

1.11.2 The Content Scope

The study will establish the contribution of M&E practices to the financial performance of

Masaka City Council and hence illustrate the practice with the strongest significance on business

performance. The three M & E practices studied are Data collection, M&E plan (framework) and
Participatory budgeting. Business performance is perceived differently by different individuals;

therefore, the study will examine a number of respondents to find out which practice enhances

the following aspects: efficiency, effectiveness, sustainability and compliance to accountability.

1.11.3 The Time Scope

The time scope of the study will cover the period from 2018 to 2022. This is the period in which

the study area experienced severe challenges that are entranced to be associated with poor

financial performance. Similarly, it is the period of time (Financial Year) that is planned to be the

baseline of establishing M&E practices in the City Council.

1.12 Operational Definition of Terms

Evaluation

Evaluation is the assessment of an ongoing or completed project to determine its actual impact

against the planned impact (strategic goal or objectives for which it was implemented)

efficiency, sustainability, effectiveness (Ssekamatte, 2022)

Monitoring: Monitoring is the routine continuous tracking of the key events of project

implementation performance that is inputs (resources, equipment) activities and out puts, through

record keeping and regular reporting (Ssekamatte, 2022)

M&E Practices

Linking M&E to strategic plans and work plans, focusing on efficiency and cost-effectiveness;

employing a participatory approach to monitoring progress, utilizing both international and local

expertise, disseminative results widely; using data from multiple sources; and facilitating data

use for program improvement, Local ownership is fundamental to increased utilization and

sustainability; and leadership continuation and commitment is necessary.

Performance
According to Olweny (2022) performance is the result of simultaneous exercise of efficiency,

effectiveness and adequate budgetary process. Performance is also the extent to which relevance,

effectiveness, efficiency, economy, sustainability and impact (expected and unexpected) are

achieved by an initiative, program or policy.

Efficiency: describes how well organizations use their resources in producing services — that is,

the relationship between the actual and optimal combination of inputs used to produce a given

bundle of outputs.

Effectiveness: is the degree to which a system achieves its program and policy objectives. It

normally encompasses a number of different, desired aspects of a service linked to program

outcome objectives. These outcomes can be classified in terms of: · appropriateness (matching

service delivery to client needs); · accessibility (aspects such as waiting times, affordability,

representation among users of priority groups, and physical accessibility); and · quality (meeting

required standards or incidence of service failures).

Relevance: The extent to which a program addresses a demonstrable need, is appropriate to the

Government of Uganda, and is responsive to the needs of the population.

Accountability: is an obligation for the organization to account for its activities, accept

responsibility and disclose the results in a transparent manner.

 CHAPTER TWO

LITERATURE REVIEW

2.1 Introduction

The study was to establish the contribution of M&E practices to the financial performance of

City council in Masaka District. This chapter shows the reviewed literature from other authors

based on the topic of the study. The chapter was organized according to themes derived from the

study objectives. The chapter has theoretical review, Conceptual review, review of literature on

specific objectives and summary of the literature review.

2.2 Theoretical review

The study is hinged on the New Public Management (NPM) Model by Rhodes (1997) as the

theoretical basis for analyzing and understanding how Monitoring and Evaluation practices

contribute to the financial performance of City councils. Masaka City council borrowed a leaf

from New Public Management (NPM) model as the theoretical basis for understanding the

contributions of M&E in the financial performance of City councils striving to enhance

efficiency, productivity, improved service delivery and accountability.

The New public management model intends to improve the quality of public services, save

public expenditures, improves on efficiency of governmental operations and make M&E

implementation more effective. The theory assumes that the citizens are the recipient of the

services or customer to the public sector. In NPM, citizens are viewed as “customers” and public

servants are viewed as “public managers’’ and are assessed by using performance evaluations

(Rhodes, 1997).

The model however has critics from different researchers; (Research journal of business

management 2021) highlights that the NPM model has not been embraced and this has led to the
question of whether there is convergence towards one globally accepted model of public

management.

Hughes (2003) highlights the ethical issues in relation to the NPM model saying that the NPM

offers greater transparency so that unethical or corrupt behaviors can be detected more easily and

measurable performance. Even though NPM provides transparency for the public sector, it can

nonetheless lead to corrupt practices. NPM can undermine ethical standards and lead to

corruption (Barbers, 2021). The New public management model has various critics but however,

it was the best theory for the researcher because it intends to improve the quality of public

services, save public expenditures, improves on efficiency of governmental operations and make

M&E implementation more effective and sustainable.

2.3 The contribution of data collection on the performance of Masaka City council.

Data is the heart and soul of monitoring and evaluation (Olweny, 2023). Valid, reliable and

accurate data can reveal and improve the financial performance and impact of the intervention

and support decision making and learning, while enhancing the credibility and accountability.

According to Sekamatte (2020), he posits that data collection involves gathering and measuring

information on targeted variables in an established system, which then enables one to answer

relevant questions and evaluate outcomes. Data collection is a research component in all study

fields, including physical and social sciences, humanities, and business. In this report, data

collection was studied under there constructs to include: primary data collection, secondary data

collection.

Sekamatte (2018) has argued that all data are categorized as either ‘primary data’ or ‘secondary

data,’ based on how the researcher sources them. Primary data are those that the M&E team

collect directly from the main sources. A study by Sekamatte (2018) revealed that Data
collection empowers an M&E officer to answer relevant questions, evaluate outcomes and make

predictions about future probabilities and trends. Phocas (2021) concedes with the above

argument and highlights that data enables organizations to determine how well they are likely to

perform over time, evaluating historical data alongside forward -looking financial statements can

assemble a forecast that considers potential variations over time. Thus, data collected indicates

how effective the company is at extending credit and this helps to revise policies to ensure timely

collection.

Therefore, accurate data collection is essential to maintaining the integrity of research, making

informed business decisions, financial performance forecasts and ensuring quality assurance. For

example, in retail sales, data might be collected from mobile applications, website visits, loyalty

programs and online surveys to learn more about customers. In Masaka City council Financial

consolidation project, data collection includes not just a physical inventory of all financial books,

but also an exact description of what is embedded into the financial report books and any other

related software used for manning the financial systems.

The goal for all data collection is to capture quality evidence that then translates to rich data

analysis and allows the building of a convincing and credible answer to questions that have been

posed. Regardless of the field of study or preference for defining data (quantitative, qualitative),

accurate data collection is essential to maintaining the integrity of research. Both the selection of

appropriate data collection instruments (existing, modified, or newly developed) and clearly

delineated instructions for their correct use reduce the likelihood of errors occurring.

Qualitative data are mostly non-numerical and usually descriptive or nominal in nature. This

means the data collected are in the form of words and sentences. Often (not always), such data

captures feelings, emotions, or subjective perceptions of something. Qualitative approaches aim

to address the ‘how’ and ‘why’ of a program and tend to use unstructured methods of data

collection to fully explore the topic. Qualitative questions are open-ended. Qualitative methods

include focus groups, group discussions and interviews. Qualitative approaches are good for

further exploring the effects and unintended consequences of a program. They are, however,

expensive and time consuming to implement. Additionally, the findings cannot be generalized to

participants outside of the program and are only indicative of the group involved.

Qualitative data collection methods play an important role in impact evaluation by providing

information useful to understand the processes behind observed results and assess changes in

people’s perceptions of their well-being. Furthermore, qualitative methods can be used to

improve the quality of survey-based quantitative evaluations by helping generate evaluation

hypothesis; strengthening the design of survey questionnaires and expanding or clarifying

quantitative evaluation findings. These methods are characterized by the following attributes to

include: they tend to be open-ended and have less structured protocols (i.e., researchers may

change the data collection strategy by adding, refining, or dropping techniques or informants),

they rely more heavily on interactive interviews; respondents may be interviewed several times

to follow up on a particular issue, clarify concepts or check the reliability of data, they use

triangulation to increase the credibility of their findings (i.e., researchers rely on multiple data

collection methods to check the authenticity of their results).

Regardless of the kinds of data involved, data collection in a qualitative study takes a great deal

of time. The researcher needs to record any potentially useful data thoroughly, accurately, and

systematically, using field notes, sketches, audiotapes, photographs and other suitable means.

The data collection methods must observe the ethical principles of research. The qualitative
methods most commonly used in evaluation can be classified in three broad categories: In-depth

interview, Observation methods and Document review.

Quantitative data is numerical in nature and can be mathematically computed. Quantitative data

measure uses different scales, which can be classified as nominal scale, ordinal scale, interval

scale and ratio scale. Often (not always), such data includes measurements of something.

Quantitative approaches address the ‘what’ of the program. They use a systematic standardized

approach and employ methods such as surveys and ask questions. Quantitative approaches have

the advantage that they are cheaper to implement, are standardized so comparisons can be easily

made and the size of the effect can usually be measured. Quantitative approaches however are

limited in their capacity for the investigation and explanation of similarities and unexpected

differences. It is important to note that for peer-based programs quantitative data collection

approaches often prove to be difficult to implement for agencies as lack of necessary resources to

ensure rigorous implementation of surveys and frequently experienced low participation and loss

to follow up rates are commonly experienced factors.

The Quantitative data collection methods rely on random sampling and structured data collection

instruments that fit diverse experiences into predetermined response categories. They produce

results that are easy to summarize, compare, and generalize. If the intent is to generalize from the

research participants to a larger population, the researcher will employ probability sampling to

select participants. Typical quantitative data gathering strategies include: Experiments/clinical

trials, Observing and recording well-defined events (e.g., counting the number of patients

waiting in emergency at specified times of the day), Obtaining relevant data from management

information systems, administering surveys with closed-ended questions (e.g., face-to face and

telephone interviews, questionnaires etc).

In quantitative research (survey research), interviews are more structured than in Qualitative

research. In a structured interview, the researcher asks a standard set of questions and nothing

more. Face -to -face interviews have a distinct advantage of enabling the researcher to establish

rapport with potential participants and therefore gain their cooperation. Paper-pencil-

questionnaires can be sent to a large number of people and saves the researcher time and money.

People are more truthful while responding to the questionnaires regarding controversial issues in

particular due to the fact that their responses are anonymous.

2.4 The effectiveness of M&E framework in Masaka City council.

Monitoring and Evaluation framework for continuing professional development (2022) views

M&E plan as a result framework approach that measures performance and ensure that the

intended results have been achieved. Result framework is used for planning, management,

monitoring, review and communication. An M&E framework presents the desired goals, results

and impact to be achieved and establishes realistic measures called indicators. It presents the

logical ordering of inputs, activities, indicators, target, outcomes and impacts. The framework is

being referred to as monitoring, evaluation and learning (MEL) framework (Monitoring and

Evaluation Foundation Level, 2018). The indicator matrix table provides an overview of the

project and creates a better understanding of the linkages of different activities of the project.

The indicator matrix should be developed in line with the set objectives of the project. In order to

operationalize the project, each objective will have a number of objectives formulated

(Monitoring and evaluation for continuing professional Development, 2022)

M&E approach is developed to provide an effective M&E framework, which is intended to

measure progress towards attainment of the overall goal and objectives of a project

(Channa,2020).
Food and Agriculture Organization of the United Nations (2022) states that M&E plan is used to

systematically organize the collection of specific data to be assessed, indicating the roles and

responsibilities of project stakeholders. It ensures that relevant progress and performance

information is collected, processed and analyzed on a regular basis to allow for real-time,

evidence-based decision-making.

M&E framework becomes one part of the M&E plan which describes how the whole M&E

system for the program works, including things like who is responsible for it, what forms and

tools will be used, how the data will flow through the organization, and who will make decisions

using the data (Practical tools for international Development, 2021).

Results-based management is increasingly being adopted; it offers significant advantages,

although this has costs –both financial (which are easy to underestimate) and in terms of

engaging civil society. Most organizations recognize that the development of a results-based

management framework is crucial to ensure that they can deliver value for money and improve

their performance, and so that they can demonstrate as much to stakeholders, especially donors

(Monitoring and evaluation frameworks and the performance and governance of international

Funds (2011)

2.5 How participatory budgeting affects the financial performance of Masaka City council.

Conceptually, a budget is the principal mechanism through which the policy intentions of any

organization are translated into concrete actions and results on the ground. In most city councils

a budget is an important policy document through which city councils establish their economic

and social priorities and set the direction of the economy. In the public sector, budgets are legal

instruments that authorize the levying of taxes and incurring of public expenditure. Based on the
above listed objectives for budgeting, Uddin (2005) concluded that budgets have an important

role in a management control system of both public and private sector organizations.

The concept of Participatory Budgeting is deeply rooted in the principles of democracy,

transparency and accountability (Monfardini, 2015). Anderson (2021) made similar observations

after the Porto Allegro experience in 1989 that involving citizens in the budgeting process

enhances democracy, transparency and accountability. Whereas Anderson (2021) argues that

involving citizens in the budgeting process enhances democracy, transparency and

accountability, Uddin and Tsamenyi (2017) stated that, budgets can either be participatory or

imposed. Thus, the concept of stakeholder participation is the underlying principle of

Participatory Budgeting. Based on this categorization, Participatory Budgeting is not a budgeting

technique or method but a description of a process mechanism through which a budget can be

developed and managed. Therefore, Participatory Budgeting is a budgeting method whereby all

stakeholders in the budget to be developed participate in the entire process of its preparation,

approval, management and evaluation (Wampler, 2017). Thus, unlike budgeting techniques,

Participatory Budgeting goes beyond the development phase and extends to involving

stakeholders in the management and evaluation stages of the budget. It is therefore possible for

the process of participatory budgeting to use any budgeting technique outlined above in

developing a budget. This supports the argument by various scholars that performance budgeting

requires a participative approach to performance measurement (Julnes & Holzer, 2017; Joyce,

2018). The whole process of budgeting works under uncertainty, as it is concerned with future

projection. Benefits associated with a participative approach include: 1) ability to access

knowledge and experience; (2) enhancing chances of integrating new ideas into organizational
procedures; (3) promoting unanimity among stakeholders; and (4) promoting a culture of

performance throughout the organization (Yang & Hsieh, 2021; Lu, 2018).

Abers (2020) identifies three problems of participation: a) Implementation - the powerful often

resist changes; b) Inequality - social-economic inequalities inhibit the effective participation of

certain groups of people; and c) Co-option - control of information and resources leads to

manipulation of participatory avenues by government officials. According to the World Bank

(2022), the principal goal of participation is empowering social groups that have been typically

ignored by social and economic development policies: participation means having an

opportunity to present views and influence decision on a given subject matter. The World Bank

also asserts that in participation, multilateral organizations seek transparency, accountability and

voice of local people particularly the poor (World Bank, 2022).

According to Miller and Monge (2018), three models of participation influence decision-making:

cognitive and contingency. The cognitive concept is premised on the thinking that participation

improves the flow of information from bottom to top, leading to quality decision-making. On the

other hand, the contingency model assumes that the level and effectiveness of participation

depend on circumstances. While the cognitive model expresses the logic behind participation, it

has been argued that the contingency model states that to be effective, certain conditions for

participation must be in place, including: participants’ attitudes, organizational context and the

kind of decisions to be made (Connor, 2023).

Participation is also viewed from the political point of view, whereby it is seen as part of

democracy, that is, looked at in the context of citizens’ rights to participate in matters that

concern them. It has also been argued that participation enhances democratic values that are

necessary for enhancing and improving service delivery in public organizations. Top-down
incremental budget formulation processes in the public sector are criticized for their inadequacy

in being able to lead to the optimal allocation of resources (Hope & Fraser, 2021). This leads to

the question: What does stakeholders’ participation mean? There have also been considerable

arguments in favor of participatory approaches to decision-making (Askim & Hanseen, 2020) in

particular, changes in budgetary control in the public sector, especially in local governments, are

intended to promote participatory approaches, involving various stakeholders in the management

of financial resources, which is believed to lead to effective and transparent resource utilization

(Askim & Hanseen, 2018).

Ssekamatte (2020) analysis also revealed that civil society plays an important role in ensuring

that participatory budgeting achieves its intended outcomes, as in most cases non-government

organisations (NGOs) represent the citizen, especially the poor, in presenting and disseminating

their views to government. Songdo (2018) states that “transparency of the budget process opens

up the government’s budget to public scrutiny and will certainly make it more efficient”. But

there is no convincing evidence that there is transparency in the budgeting process in the

developing countries where citizens have been involved in that process.

Involvement of all stakeholders (beneficiaries, implementing staff, donors, community and

politicians) in the M&E process of the project is very important. Participatory approach to M&E

is viewed as an empowerment tool for the beneficiaries and other stakeholders of the project. It is

also demonstration of down ward accountability to the beneficiaries. CORE (2021) argues that

the beneficiaries do not stand to benefit optimally from the M&E since M&E information is not

shared with them hence, they reduce the chances of learning and improving on performance.
2.6 Research gap

The literature identified the fact that most research study has been conducted in municipalities

yet this one is focused on city council setting of a developing country. There was no particular

study that had been conducted in Masaka especially on monitoring and evaluation practices and

financial Performance. These gaps have triggered and formed the justification to carry out this

study in Masaka city council.

CHAPTER THREE

METHODOLOGY

3.1 Introduction

The methodology describes how the study will be conducted. It describes the study's population,

study area, sampling procedures and sample size, data sources, data collection methods and

instruments, reliability and validity, and data analysis.

3.2 Research Design

The study will use across sectional survey design adopting both quantitative and qualitative

approaches (triangulation). The cross-sectional survey is used where the researcher intends to

conduct research just once without conducting it again to make conclusions on the same study

population (Creswell & Creswell, 2018). This design is considered useful in this study because it

is simple, less expensive in terms of costs and time and will help the researcher to visit

respondents at once without repetitively going back to them.

The researcher will use both the qualitative and quantitative approaches. Basing on the

qualitative approach, the researcher will rely on data obtained from interviews which kind of

data is non-numerical. This will help to establish answers to the whys and how in relation to M

& E and financial performance variables in Masaka City Council. The quantitative approach is

adopted in collection of data so that information is subjected to statistical treatment in order to

support or refute alternative knowledge claims using numerical data. Quantitative approach will

help to test hypotheses, look at cause and effect and also to make predictions relating to M & E

and financial performance in Masaka City Council.

In this study, a cross-sectional survey design will be used. This kind of design, according to

Creswell and Creswell (2018) involves gathering information from a variety of responders all at

once. In terms of totality and variety, a cross-sectional survey provides a wealth of data that the

author can use to completely understand how and where treatments may have worked in concert

with associated general effects. Both quantitative and qualitative research methods will be used.

Open-ended inquiries and descriptive analysis will be employed in the qualitative method to

explore complex facts (Creswell & Creswell, 2018). The quantitative approach will be utilized to

determine whether M & E practices and an organization's profitability are related or unrelated.

3.3 Study Population

The participants in this study will be the city clerk, Senior treasurer, City engineer, Senior CDO,

Principal Health Inspector, Senior Auditor, Production Officer, Physical Planner, Law

Enforcement Officer, Members of the Business community, Members of CSOs and Political

leaders. The objective will be to collect empirical data on existing M & E practices in Masaka

City and their effect on financial performance.

3.4 Sample size determination

The Morgan and Krejcie table will be used to select how the sample will be evaluated.

Table 1: Sample size determination

Category of the Population Target Sample Sampling

Population techniques
City clerk (Key informants) 01 01 Purposive
TPC Members (Senior treasurer, City engineer, 09 09 Purposive
Senior CDO, Principal Health Inspector, Senior
Auditor, Production Officer, Physical Planner, Law
Enforcement Officer)
Members of the Business community 50 44 Random
Members of CSOs 50 44 Random
Political Leaders 10 10 Purposive
Totals 120 108
Source: Population adopted from the MC Human resource report (2022)

3.5 Sampling techniques and procedure

The sampling process involves taking a sample from a population. The two types of sampling

procedures are probability sampling and non-probability sampling.

3.5.1 Probability Sampling

Probability sampling ensures that each member of the population has an equal chance of being

chosen for the sample. A probability can be objectively assigned to each population component.

As a probability sampling strategy, the research will employ simple random sampling to get as

much information from the population as possible.

3.5.2 Non-Probability Sampling

Non-probability sampling denotes methods in which all individuals of the population do not have

an equal chance of participating; instead, the researcher determines the selection based on his or

her subjective judgment (Malunda & Atwebembeire, 2021). Purposive or judgmental sampling

will be used to select respondents. Purposive is a non-probability procedure in which the

researcher chooses volunteers for a study on purpose. Respondents are chosen because they

possess specific features in which the researcher is interested

3.6 Data collection methods

Questionnaires and interviews will be utilized to gather primary data throughout the study.

3.6.1 Questionnaire method

The questionnaire will serve as the main tool for collecting data. Since it enables the collection

of a significant amount of data in a brief length of time, the questionnaire approach was chosen.

The questionnaire approach is more affordable and enables the researcher to pose specific

queries. Quick responses allow for prompt resolution of any concerns that respondents may have

on a particular topic (Creswell & Creswell, 2018). The purpose of the survey with a

questionnaire is to gather data and the opinions or perceptions of respondents on topics relating

to the independent and dependent variables as well as to clarify correlations between the

variables under examination.

3.6.2 Interview method

To get a better understanding of the research variables from the respondents' perspective, face-to-

face interviews will be undertaken. An interview, according to Malunda and Atwebembeire

(2021) is a planned conversation between two or more people. The transmission of verbal stimuli

and responses in the form of oral verbal responses is used in this data collection strategy. Staff

members in accounting and retail will be carefully selected based on their proficiency in

financial performance and M & E. After completing the questionnaire, these respondents will be

questioned. Because it enables the researcher to alter, adjust, and adapt the questions as the

interview progresses, this technique was chosen (Creswell & Creswell, 2018). To gather
important qualitative data and information that will help to expound on the results of the

questionnaire survey, interviews will be used.

3.7 Data collection instruments

The data collection instruments will mainly include; questionnaires and a key informant

interview guide

3.7.1 Questionnaire

To gather data from all types of respondents, the researcher will employ a questionnaire. The

questionnaires will include pertinent questions concerning the research topic and be based on the

study's objectives and hypotheses. According to recommendations from the questionnaire, there

will be two main types of questions: structured or closed-ended questions for collecting

quantitative data and unstructured or open-ended questions for collecting qualitative data

(Mugenda and Mugenda, 2013). To make completing the questionnaire simpler, a Likert scale

with five heads will be utilized (5. Strongly agree, 4. Agree, 3.Not sure, 2. Disagree, and 1.

Strongly disagree). The source of the questions used in the questionnaire originates from Golas

and Bieniasz’s work on the “Empirical Analysis of the Influence of M & E on Financial

Performance in the Food Industry in Poland” (Golas & Bieniasz, 2016). The researcher adjusted

some of these questions to fit her current study.

3.7.2 Key Informant Interview Guide

One interview guide will be given to each of the responders from the selected groups. Instead of

using an interview schedule, a guide will be employed since it reduces response errors and

enables the researcher to gather more accurate and thorough data from respondents. It is also

substantially more adaptable than an interview plan, enabling much more and more thorough

information gathering than a schedule allows.

3.8 Validity and Reliability

The study will examine both the relevancy of items in the data collection devices and their

capacity to create consistent data to assure data quality. This section contains information on

how the instruments' validity and reliability will be ensured.

3.8.1 Validity

Validity is the degree to which data gathering techniques and devices measure what they purport

to measure (OECD, 2021). Validity can also refer to whether or not an instrument achieves its

objectives (Bowling, 2020). This will be determined by expert evaluation of the questionnaire

items using a Content Validity Index (CVI). To assess the study instrument's validity, two or

more experts, ideally supervisors, will grade each item on the questionnaire. The formula below

was used to generate the Content Validity Index.

Number of items declared valid

CVI = x 100
Total number of items

According to Bowling, (2020), a valid instrument has a Content Validity Index between 0.7 and

1.0.

3.8.2 Reliability

After a pilot test with 10 comparable Masaka City Council respondents, the data will be loaded

into SPSS for Cronbach’s Alpha testing. The questionnaire's reliability, or precision of

measurement, will be assessed (Cormack, 2021). The Cronbach's Alpha coefficient of 0.7 will be

used to measure the questionnaire's internal steadiness and, as a result, its reliability. To

determine the coefficient value, SPSS will be used to compute coefficient values for every item

in the questionnaire.
3.9 Data Analysis

The study will collect both quantitative and qualitative data. As a result, the section discusses

how the various data sets will be analyzed.

3.9.1 Qualitative Data Analysis

Qualitative data from key informant interviews will be sorted by distinguishing between study-

related questions and those simply mentioned as significant in the interview guide. The second

step will be to identify primary themes, recurring concepts or language, and belief patterns

(Miller, 2019). The recurring themes/ideas will then be coded/categorized, and some will be

combined with larger themes to form overarching themes. In addition, qualitative data was used

to explain/interpret quantitative data (Miller, 2019).

3.9.2 Quantitative Data Analysis

Questionnaires will be circulated to the participants by the researcher. The questionnaires will be

recovered and reviewed for accuracy twice. Each questionnaire will be allocated a number and a

code. Data will be entered after a data input screen has been created with IBM ® SPSS ®

Statistics Version 23 (IBM, 2023). SPSS will be used to clean the data and ensure its

completeness and consistency. SPSS will be used to generate descriptive statistics (for example

mean, median, mode, range, variance, and standard deviation) as well as inferential statistics

(like hypothesis testing, Pearson correlation, and regression) for assessing relationships, drawing

conclusions, and generalizing to the population.

3.10 Research procedure

The institute will send an introduction letter to the researcher. Masaka City' management will be

contacted in a letter asking for consent to carry out the study. The significance of the study will

be explained to respondents, who will also be assured that the results will only be used for
research purposes. The surveys will be distributed to the respondents by the researcher. Data

gathered from these respondents will be entered into the SPSS program version 23. We'll start by

ensuring that the data is correct and consistent. Before the final analysis, data will be cleaned up,

and surveys with missing variables, incorrect information, or other errors will be excluded. The

sample size will dictate how this is accomplished.

3.11 Ethical considerations

Permission will be requested to conduct research with the respondents. This will be

accomplished by requesting permission from Masaka City Council management via an

introductory letter from the institute, and responses will be given the option of participating or

not participating in the study. All respondents will be asked to agree either in writing or verbally

(Denzin & Lincoln, 2021).

The researcher will respect the respondents' privacy and confidentiality by safeguarding their

information and explaining the value of the information they will contribute, as well as who it

will be shared with. The respondent's confidentiality will be protected by the researcher's request

that they do not provide their names, designations, or contact information. The data collection

tools will be developed such that respondents are not required to input personal information

(Denzin & Lincoln, 2021).

To avoid plagiarism, any works cited in the report by other writers will be recognized following

the APA reference format.

Respondent’s involvement will be non-coercive and they will have the right to pull out from the

study at any time they wish.

 References

Alinda, F., Ssekamatte, D., Kisambira, E., & Kagoro, A. (2020). Advancing climate change

adaptation in Ugandas agricultural programming for sustainable development: Key milestones

and constraints. African Journal of Environmental Science and Technology, 10(301-310).

Creswell, J., & Creswell, J. (2018). Resaerch Design. Chicago: Sage.

Electricity Regulatory Authority. (2022). Uganda Electricity Regulatory Authority Power

Consumption. Kampala: Electricity Regulatory Authority (ERA).

Masaka City Council. (2021). Masaka City Council Performance Report. Masaka: Masaka City .

Masaka City Council. (2022). Masaka Strategic Plan for the years ending 2017 - 2022. Masaka:

Masaka City Council.

Olweny, M. C. (2023). The impact of M & E sustainability practices on financial performance:

empirical evidence from Uganda. Cogent Business & Management, 8:1, 1912526 Retrieved

from: https://doi.org/10.1080/23311975.2021.1912526.

Wiley, R. (2023). The effects of new public management on the quality performance.

International Journal of Business Intelligence, 1(10-20) retrived from:

https://onlinelibrary.wiley.com/doi/full/10.1111/gove.12502.
 APPENDICES

Appendix I: Questionnaire

UGANDA MANAGEMENT INSTITUTE

QUESTIONNAIRE ON MONITORING AND EVALUATION PRACTICES AND

FINANCIAL PERFORMANCE OF CITY COUNCILS IN MASAKA DISTRICT: A

CASE OF MASAKA CITY COUNCIL.

Dear Respondent,

I am Stephen Mugenyi, a student of Uganda Management Institute (UMI) pursuing a Master

Degree in Project Planning and Management. I am seeking your assistance to filling this

questionnaire to enable me complete this research. The information you provide will be purely

used for academic purposes and all data provided shall be treated with confidentiality.

Kindly spare some minutes to answer the questions and provide the valuable information

following the directions in the questionnaire.

SECTION A: RESPONDENT’S BIO DATA (Tick on the most appropriate)

1. Gender: Male Female

2. Marital status: Single Married Widow Widower

3. Age bracket in years

 18-24yrs 25-31yrs 32-38yrs 39-45yrs 46-52yrs Above 52yrs

4. What is your highest education level?

Certificate Ordinary Bachelor’s Post Graduate Master’s PhD

Diploma Degree Diploma Degree

5. How long have you been getting services in Masaka City council?

Less than 1 yrs 1-3 yrs 4-7 yrs 0ver 8years

FOR SECTION B: DATA COLLECTION AND FINANCIAL PERFORMANCE

Indicate the extent to which you agree and disagree with the statements on the items in each of

the section by ticking (√) the appropriate number listed in the tables.

Strongly Disagree Disagree (D) Not Sure (NS) Agree (A) Strongly Agree
(SD) (SA)
1 2 3 4 5

ITEMS SCORES
S D NS A SA
D
1 Data collection contributes to transparency and
accountability
2 The officers use revenue register while collecting data
3 The officers assess the business
4 The data collected is used to reveal tax payment compliance
5 Data collected reveals revenue defaulters
6 Data collection is about identifying needs of the community
7 Information collected is used for planning and financial
resource allocation
8 Data collected is used to review tax rates to improve on
financial performance
9 Data collected adds value to revenue collection
10 Data collected helps in decision making to improve
financial performance
SECTION C: EFFECTIVENESS OF M&E FRAMEWORK AND FINANCIAL

PERFORMANCE

1 = Strongly Disagree, 2 = Disagree, 3 = Not Sure, 4 = Agree, 5 = Strongly Agree

ITEMS SCORES
SD D N A SA
S
1 M&E framework guides in the implementation of programs
2 M&E framework viewed as important tool
3 Activities are monitored and evaluated to track their progress
and impact
4 Political leaders participate in monitoring and evaluation of
projects to ensure effective service delivery
5 Staff always monitor and supervise the business
6 Monitoring improves the financial performance
7 City council ensures that stakeholders are engaged in
formulating M&E framework
8 M&E framework assist in understanding the programs and
desired outcome.
9 M&E framework helps to allocate financial resources and
frequency of data collection
10 M&E framework helps to make sound plans and
implementing M&E activities

SECTION D: PARTICIPATORY BUDGETING AND FINANCIAL PERFORMANCE

1 = Strongly Disagree, 2 = Disagree, 3 = Not Sure, 4 = Agree, 5 = Strongly Agree

ITEMS SCORES
S D N A S
D S A
1. Participatory budgeting is implemented in Masaka City
council
2. Citizens understand the need for participatory budgeting
in the City council.
3 Business community and CSOs are involved in
Participatory budgeting
4 Participatory budgeting adds value to the financial
performance of City council.
5 Citizen’s participation in the budgeting process addresses
local priorities
6 Citizens benefit in participatory budgeting
7 Participatory budgeting discusses on revenue from City
 council’s own source and other revenues from Donors,
and funds from Central Government
8 Stakeholders’ ideas are considered during participatory
budgeting.
9 Participatory budgeting ensures effective and efficient use
of public funds
10 Stakeholder involvement has an effect on financial
performance

SECTION E: FINANCIAL PERFORMANCE

1 = Strongly Disagree, 2 = Disagree, 3 = Not Sure, 4 = Agree, 5 = Strongly Agree

Data collection-Financial performance SD D NS A SA

Masaka financial management system is transparent
There is accountability of finances in Masaka City council
Council produces its financial statement periodically.
Council has clear financial reporting system.
Council financial statements are frequently audited.
Council finances meet the service deliveries need as planned
Council has identified many areas for investments

THANKS FOR YOUR PARTICIPATION AND SUPPORT

 Appendix ii: Interview Guide

Dear respondents,

I am Stephen Mugenyi a student of Uganda Management Institute (UMI) pursuing a Master

Degree in Project Planning and Management. This is to politely request you for an interview,

which will enable me, examine the relationship between Monitoring and Evaluation practices

and Financial Performance of Masaka City council. Be assured beyond reasonable doubt that the

information you are going to provide will be treated confidentially and strictly used for academic

purpose. Please kindly respond diligently and with honest as your responses will be analyzed for

compiling the final report.

1. What do you have to say about M&E practice in City councils?

2. How much is allocated for M&E activities in Masaka City councils?

3. How does Participatory Budgeting affect the financial performance of Masaka City

council?

4. Who are the stakeholders involved in the participatory Budgeting?

5. Does data collected used effectively and can contribute to financial performance of

Masaka City council?

6. Are you satisfied with the financial performance of Masaka City council?

7. What do you find most effective ways to improve financial performance of Masaka City

council?

8. Do you think Masaka City council has strong leadership that can improve on financial

performance?
 Appendix iii: Focus Group Discussion Guide

1. What’s your opinion on M&E practices in Masaka City council?

2. Who are the stake holders in participatory budgeting process?

3. How often do you monitor projects and collect data?

4. Are you satisfied with the financial performance of Masaka City council?

5. Do you think Masaka City council account for the finances utilized and have clear

financial reporting system?

6. To your knowledge, do you think Council financial statements are frequently audited?

i
Appendix i v : Table for determining sample size for finite population

N* S† N S N S N S N S

10 10 100 80 280 162 800 260 2800 338

15 14 110 86 290 165 850 265 3000 341

20 19 120 92 300 169 900 269 3500 346

25 24 130 97 320 175 950 274 4000 351

30 28 140 103 340 181 1000 278 4500 354

35 32 150 108 360 186 1100 285 5000 357

40 36 160 113 380 191 1200 291 6000 361

45 40 170 118 400 196 1300 297 7000 364

50 44 180 123 420 201 1400 302 8000 367

55 48 190 127 440 205 1500 306 9000 368

60 52 200 132 460 210 1600 310 10000 370

65 56 210 136 480 214 1700 313 15000 375

70 59 220 140 500 217 1800 317 20000 377

75 63 230 144 550 226 1900 320 30000 379

80 66 240 148 600 234 2000 322 40000 380

85 70 250 152 650 242 2200 327 50000 381

90 73 260 155 700 248 2400 331 75000 382

95 76 270 159 750 254 2600 335 1000000 384

SOURCE: Hashim (2018).

*N is the population

2
†
S is the sample size