Influence of Public Finnace Legislation on Accountability at ARRH

This study set out to assess the influence of Public Finance Legislation (PFL) on Accountability of finances at Arua Regional Referral Hospital (ARRH). Financial Management functions of Planning and Budgeting are factors of PFL that influence Accountability of finances in Public Sector and ARRH inclusive. The main objective of this study was involvement of the entire stakeholders in AF in Public Sector. At PFL level, Gap or ¿Missing¿Link¿ is because the entire budget holders are not involved in annual work-plans and budgetary formulation process. Study objectives influenced research design, approach utilized. Sample size of 202 comprised of five strata of stakeholders thus; Health Workers, Patients, Service Providers, Community Mobilization and Partners.Roscoe (1975) contends that, a sample size larger than 31 and less than 500 is appropriate for most studies.Findings:1. Poor Planning and Budgeting bred confusion in fiscal planning and policy framework,fiscal discipline, strategic allocation and re-allocation of scarce finances.2. Implementation of unplanned and unbudgeted for HSD could not be ruled out.3. Undermines planned and budgeted activities.