Funds Accountability and Performance of Art Programme: A Case of TASO (U) Ltd - Central Region.

Abstract

This research investigated the relationship between funds accountability and the performance of the ART program at TASO Uganda limited. Employing a cross sectional survey design with the aid of both qualitative and quantitative methods, the study focused on three objectives; (a) To determine the effect of value for money on the performance of ART Programme (b) To find out how adherence to policies and controls affect the performance of ART Programme and (c) To determine the effect of audits on the performance of ART Programme, TASO being the case study. A sample size of 115 respondents participated in this study and data collection was through self-administered questionnaires, key informant interviews and document review. SPSS was used to analysis data at univariate, bivariate and multivariate levels. Linear regression analysis revealed that there is a significant relationship between funds accountability and the performance of the ART program. It was found that there is a very strong significant linear relationship between adherence to policies and guidelines and value for money on the performance of the ART program. This was majorly reflected in client satisfaction and cost effectiveness. However, simple correlation analysis showed that there is a relatively weak significant linear relationship between audits on the performance of the ART program. The study concludes that value for money and adherence to policies and guidelines strongly impacts on the performance of the ART program. This research therefore adds a new dimension of adherence to policies and value for money pursuit as relevant to program performance. The study recommends that there is need for NGOs to pay close attention to client satisfaction and cost minimization as opposed to implementing programs just for the sake. It is envisaged that this will enhance effective program implementation, ownership and sustainability which in turn will provide an environment conducive for enhanced ART program performance.