Logistics Budget Process and Logistics Service Quality: A case of Uganda People's Defence Force - UPDF
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The purpose of this study was to examine the relationship between the budgeting process for logistics and logistics service quality (LSQ) in the Uganda People’s Defense Forces (UPDF). Specifically, the study examined the relationship between logistics budget preparation and management and logistics service quality in the UPDF. The study used a cross-section study design using both quantitative and qualitative approaches on population of CLE head office staff and Gulu Division users. Data was collected using questionnaires and interviews. The study found commendable efforts to identify logistics requirements and their costing. Only fleet and spare parts were not adequately identified. The study found a high positive significant relationship between logistics budget preparation and LSQ (r = 0.544** and p = 0.000). The study also found that there were commendable efforts to control, utilize funds, monitor and evaluate logistics budgets although with some internal control gaps and regular budget review gaps. The study found a high positive significant relationship between logistics budget management and LSQ (r = 0.607** and p = 0.000). The study concluded that logistics budget preparation and management significantly affect military LSQ. To enhance the timeliness, availability and reliability of military logistics, the study recommends use of time series data based on previous records to forecast annual spare parts and fleet maintenance requirements. The study further recommends automation of the verification and authorization process using Integrated Financial Management System (IFMS). CLE should also train lower accounting officers on budget reporting to enable them gain competencies necessary to generate timely monthly reports. Weekly or monthly budget review meetings should be emphasized.