Browsing by Author "Ninsiima, Jemimah (Supervisor)"

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    Budget Management and Performance of Community Based Organizations A case Study of Reach out Mbuya Parish Hiv/Aids Initiative, Uganda
    (Uganda Management Institute, 2014-04) LWASA, Joseph Muwanda; Mugambe, Paddy(Supervisor); Ninsiima, Jemimah (Supervisor)
    The study was about budget management and performance in community based organizations, a case study of Reach Out Mbuya Parish HIV/AIDS Initiative, the general objective of the study was to establish the extent to which budget management influences performance of community based organisations. The specific objective of the study were:- to establish the extent to which budget preparation, implementation, and controls influence the performance of community based organizations. The study used a case study design using quantitative and qualitative approaches on a population of Reach Out Mbuya Parish HIV/AIDS Initiative staff comprising of Senior, middle management, supervisors and junior staff. Data was collected using a questionnaire and interview guide. The study found a high positive and significant relationship between budget preparation and project performance and it predicted up to 30% of the variance in the project performance. Budget implementation had a high positive and significant relationship between budget implementation and project performance and it predicted up to 25%. Budget controls had a high positive significant relationship with project performance and it predicted 50% of the variance in project performance. The study concluded that the identification of needs, development of specification and allocation of the necessary financial resources during budget preparation was instrumental in CBO performance. Compliance with requisitions, verifications and approval budget implementation guidelines or policies was instrumental in performance of CBO. Conducting of budget reviews and production of financial reports related to budgets was instrumental in performance of the CBO. The study recommends that the management of ROM should use annual planning retreats to adequately identify user department and project activities and adequately develop specifications. On budget implementation, the study recommends generation of supplementary budgets while on budget a control, the study recommends that the board should emphasize periodic budget reporting.