Budgetary Control and Financial Performance of International Non-Government Organisations in Uganda.A case of Cardno- Strengthening Decentralistion for Sustainability Programme.

Abstract

The study examined the relationship between budgetary control and financial performance of International Non-Governmental Organizations in Uganda: A case of Cardno- Strengthening Decentralisation for Sustainability Programme in Uganda. Specifically, the study objectives were to examine the effect of budgetary process; fund accountability; and variance analysis on the financial performance of Cardno SDS Programme. The study was a descriptive cross sectional survey design that adopted both quantitative and qualitative approaches. Questionnaires and Interview guides were used to observe the targeted 70 respondents out of which 60 actually of the respondents participated in the surve whereas Qualitative data was analysed using regression analysis and correlation coefficients, the qualitative analysis was done using content and thematic analysis. The results indicated that all the three dimensions including budgetary process; fund accountability; and Variance analysis positively affected the financial performance of International NGOs in Uganda. It was concluded that: budgetary control positively influences financial performance in Cardno- Strengthening Decentralisation for Sustainability Programme in Uganda. It was recommended that all departments and stakeholders should be actively involved in the budget formulation, implementation and execution process. To ensure better financial performance, there is need to observe proper accountability of funds, and involve all stakeholders in budget preparation. International organisations should carry out periodical performance evaluation of all departments and the entire organization to ensure effective attainment of budgetary goals