Optimising Public Finance Management Reforms to Enhance Education Service Delivery at Lira District Local Government, Northern Uganda

Abstract

Introduction: Anchored on the public expenditure management and public service delivery theories, this study investigated the influence of the integrated financial management information system, treasury single account, and integrated personnel and payroll system on education service delivery at Lira District Local Government, Northern Uganda, to inform theory, managerial practice, and policy formulation in public sector institutions in developing economies. Methods: The study deployed an explanatory sequential mixed-methods design to examine the influence of public finance management (PFM) reforms on education service delivery. Research data was gathered using pilot-tested questionnaires and interview guides from 223 participants selected using stratified proportionate and purposive sampling techniques. Quantitative data were analysed using SPSS version 21, which generated descriptive statistics, Pearson correlations, and linear regression to examine the associations and predictive effects of PFM reforms on education service delivery. Qualitative data were thematically analysed to supplement the quantitative results, providing comprehensive insights into how PFM reforms predicted education service delivery. Results: The study reported varying effects of PFM reforms on education service delivery in Lira District Local Government. The integrated personnel & payroll system registered a significant positive effect (r=0.222, β=1.036, p<0.001), enhancing education service outcomes. However, the integrated financial management information system (r=-0.185, β=-0.357, p<0.05) and treasury single account (r=-0.196, β=-0.462, p<0.001) registered significant negative effects, implying that they diminish education service outcomes. Unique contribution to theory, managerial practice, and policy: Our study reported that PFM reforms exert differential predictive effects on education service delivery in decentralised systems. It advanced the public expenditure management and public service delivery theories by exhibiting how payroll integration efficacy enhanced education service delivery outcomes. Managerially, it recommends the most effective PFM reforms that improve education delivery. Policy-wise, it recommends that the Ugandan government refine IFMIS and TSA governance systems to achieve higher education service delivery outcomes.