BUDGET IMPLEMENTATION AND FINANCIAL SUSTAINABILITY: EVIDENCE FROM KABALE DISTRICT-UGANDA

The effect of budget implementation on financial sustainability in Kabale District, Uganda, was investigated in this study. Using a quantitative research design, data were collected from district staff and analyzed using Structural Equation Modelling (SEM). The findings revealed a strong, positive, and statistically significant relationship between budget implementation and financial sustainability (β = 0.955, p< 0.05), indicating that effective budget commitments and payments practices are critical drivers of fiscal stability. Demographic analysis also highlighted the diversity of the workforce in terms of age, gender, education, and years of service. The study concludes that strengthening budget execution processes is essential for improving financial sustainability in local governments. Recommendations include capacity building, inclusive participation, and institutional reforms to enhance the effectiveness of public financial management systems.