Department of Finance and Accounting

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Browsing Department of Finance and Accounting by Subject "Budget Management"

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    Budget management and students' academic performance of government aided Universal Secondary Schools in Uganda: A case study of Lyantonde Secondary Schools
    (Uganda Management Institute, 2018-02) Waiswa, John
    The study examined the effect of budget management on students’ academic performance of government aided universal secondary schools in Uganda; with a special focus on Lyantonde USE secondary schools. Specific objectives included; assessing the effect of budget planning on students’ academic performance; assessing the effect of budget staffing on students’ academic performance and establishing the effect of budget expenditure on students’ academic performance, in Lyantonde USE schools. A cross sectional survey was adopted and supplemented using both qualitative and quantitative approaches. Survey and interview methods were used with a questionnaire and interview guide in data collection. A total number of 283 study elements were identified where 241 respondents formed a sample size. A response rate of 70.0% was obtained. Findings included a positive significant effect of budget planning, budget staffing and budget expenditure on students’ academic performance. The study concludes that; delayed budget planning negatively affects students’ academic performance while poorly designed budget strategies lead to poor academic performances and well-designed budget guidelines, better budget objectives and action plans. In addition, staff with budget skills, abilities and competences actively engaged in budget exercise. Furthermore, misappropriation of funds and failed accountability would negatively affect budget activities, while teacher rewards were inadequate. Recommendations include; actively engaging all stakeholders; the need to review obsolete budget guidelines; need for capacity building and stakeholders needed to comply with school financial guidelines and procedures; create agriculture Farm SACCOs to boast their welfare. Lastly, school staff who fail to account for USE funds advanced to them should expect recovery from their monthly earnings.
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    The effects of budget management on project performance in public institutions: A case study of Uganda National Council for Science and Technology.
    (Uganda Management Institute, 2010-03) Avutia, Dickson
    This study investigated the effects of budget management on project performance in UNCST by examining the three budget management dimensions namely: budget participation, budget information and budget controls and the moderator variable was hypothesized as development partner policy influence on the relationship between the study variables. The study was guided by four specific objectives, research questions, and research hypotheses. A triangulated case study design was used to collect data from respondents using both qualitative and quantitative data collection techniques. The study sample size was 112 comprised of management staff, finance, accounts and procurement staff, technical, administration and support staff. The response rate for the staff was 81% and the survey instrument had an overall reliability coefficient of 0.974 which indicated high reliability. Data analysis used descriptive statistics, factor analysis, correlation, and regression statistics. The study established that each of the budget management dimensions had an effect on project performance in UNCST during the period 2001 to 2008. The study then concluded that the inability to identify project costs, and utilize financial resources on time may have been influenced by weaknesses in: budget participation; budget information; budget controls and development partner policies may have adversely affected the performance of projects. The study recommends bottom-up approach in budgeting, sharing of detailed budget information with staff and improving budgetary controls through enforcing institution guidelines. The study further recommends adoption of good development partner and government of Uganda procedures such as procurement planning and timely accountability to improve on reporting time.