Determinants of sound budgeting and financial management practices at the decentralised level of public administration

         This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research.         JEL classification: H6, H51Keywords: Strategic planning, budgeting and financial management practices                                                             