Determinants of budget performance in projects of public sector institutions in Uganda: A case study of the Domestic Taxes Modernisation Project

Abstract

This study was carried out to establish the determinants of budget performance in projects of public sector institutions. Specific objectives included establishing whether planning, leadership, communication, and procurement management were determinants of budget performance in the Domestic Taxes Modernization Project of the Uganda Revenue Authority. The study used a cross-sectional survey research design that applied both quantitative and qualitative approaches. The sample was drawn from the study population (84) using stratified and purposive sampling techniques. Questionnaires and the interview guide were administered via email and face to face interviews. The quantitative data collected from the respondents (79) was organized and analyzed using the statistical package (SPSS) while the qualitative data was a group under common themes for further analysis. The results revealed that planning, leadership, communication and procurement management have a positive relationship with budget performance. In conclusion, the study established that planning, leadership, communication and procurement management are positively related to budget performance and therefore, improvement in the above four factors leads to better budget performance. Finally, it is recommended that; URA management involves its stakeholders early enough in the planning of its pro jects; URA should provide adequate budget skills to the project team members; URAs leadership and best practices in project management should be shared with other government agencies towards the improvement of the overall delivery of government services; internal communication across functions be strengthened further to ensure that solutions implemented bring about benefits across the organization and that procurement expert should be appointed to project teams so that they are involved in project activities right from the planning stage in order to enhance the delivery of quality products within the projected time and cost.