Abstract
Like a number of other developing countries in recent years, Uganda has adopted a decentralized management structure for its public sector. Along with this restructuring came the devolution of budgetary responsibilities. Presents findings from a study of the impact of decentralization on Ugandan health sector budgeting. A questionnaire was used to seek the expert opinion of key participants in health sector budgeting regarding the affects of decentralization on budgetary participation and the use of budgets for planning and control. The findings suggest that, while decentralization cannot be thought of as a miracle cure for the challenges of public sector budgeting, it has the potential to create a context for improved budgeting practices in developing nations.
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