This study investigates the relationship between financial accountability and budgetary control within Uganda’s Parliamentary Commission, a pivotal institution in democratic governance and fiscal oversight. Anchored in Public Financial Management (PFM) and Agency Theories, the study employed a mixed methods design, integrating quantitative surveys (n = 180) with qualitative key informant interviews (n = 12). Findings revealed a strong and statistically significant positive correlation (r = 0.612, p < 0.01), between financial accountability and budgetary control. Descriptive results indicated that most respondents agreed that the Commission upholds timely financial reporting, effective audit follow up, transparent procurement processes, and accurate disclosures. However, challenges persisted, including delayed reporting, inconsistent implementation of audit recommendations, and incomplete documentation. Qualitative insights revealed that while formal accountability frameworks exist, political interference and capacity gaps hinder consistent application across departments. The study concludes that strengthening financial accountability through timely reporting, comprehensive audit follow up, and transparent procurement is essential for enhancing budgetary control and restoring public confidence. The research contributes to the growing body of literature on public financial management in Sub-Saharan Africa, highlighting the interplay between institutional mechanisms and political realities, and advocates for adaptive accountability models that balance formal systems with contextual realities.
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