Thesis and Dissertations

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Analysis of The Effect Of Integrated Financial Management System (IFMS) on Budgetary Control in Masaka District
(Islamic Universiy In Uganda, 2011) Ssebowa, Maurice
This study analyzed the effect of Integrated Financial Management System (IFMS) on budgetary control in Masaka district. The study specifically looked at effectiveness of IFMS in fulfilling budgetary control requirements, the impact of IFMS on budgetary control and the challenges facing Masaka District in ensuring budgetary control using IFMS. The study used a cross section survey design where both qualitative and quantitative approaches were used. The study sample comprised of finance personnel, council members, Personnel in production, health, bank staff administrators general officers. Data was analyzed to obtain descriptive statistics and expressions which helped to answer the objectives of the study. From the findings, it was revealed that IFMS has demonstrated effectiveness since it has the ability to load the approved budgets, facilitates the re allocations, the preparation of financial reports, including budget vis-à-vis actual expenditure reviews as well as well as ensuring that actual budget is controlled. It was also revealed that with IFMS budgets are easily prepared, easy regular review of budgets, facilitates expenditure, control and proper management of public funds. It was finally revealed that major challenges that affect the IFMS in ensuring budget controls include; bad weather that interrupts system functionality, lack of skilled man power, lack of super server to ease the process of data processing and dissemination and high costs in training of system users. It was generally concluded that basing on the above findings IFMS has had a significant effect on budget control although there are several challenges that face the system. It was therefore recommended that; there is need to ensure that all stakeholders in the system are brought on board; the budget should be produced by the system itself as opposed to uploading the data onto the system extracted from the manually produced and approved budget; improve/upgrade the system to counter bad weather effects and increase skilled man power remunerations to ensure continued effective and efficient running of the system in case the few who are trained leave service or otherwise.
Effect of budgetary control on the financial performance of selected government aided secondary schools in Kayunga town council, Uganda
(2016) Kalule, Jackson
ABSTRACT The general objective of this study was to investigate the relationship between budgetary control and financial performance of selected government aided secondary schools in Kayunga Town Council. Specifically, the study sought to examine the effect of budgetary planning, budgetary monitoring and budgetary evaluation on the financial performance of selected government aided secondary schools in Kayunga Town Council. A correlational research design was adopted and a total of 94 respondents including teachers, head teachers, school board members and school bursars were consulted. The study employed both qualitative and quantitative techniques of data collection and a very high response rate of 97.9% was obtained. Data collected was analyzed using Pearson Product Correlation Coefficient and Regression analysis. The Pearson’s correlation analysis revealed a significant positive relationship between budgetary planning and financial performance (r=0.8047, P-Value<0.05), between budgetary monitoring and financial performance (r=0.939, P-Value<0.05) and between budgetary evaluation and financial performance (r=0.877, P-Value<0.05). Of the three variables, a multiple regression analysis revealed that budgetary monitoring was the most significant predictor to financial performance of selected government aided secondary schools in Kayunga Town Council. Its relationship with financial performance was up to 93.9%, its effect on the sample was 88.2% while its effect on the population was 88.0%. The researcher recommended that among others, management of these schools need to adopt a budgetary system of adequate planning with strict adherence to implementation and involvement of different departments in the budgetary planning process. By effective planning, problems can be anticipated and solution thought. The BOG in these schools also need to regularly check on budget progress to compare it with the planned performance, budget performance reports should be regularly prepared and all stakeholders should be involved in monitoring budget performance in these schools. These strategies should also be accompanied by constant identification of reasons for differences between actual and budgeted performance and taking of timely corrective actions when adverse variances are reported.
The effect of budgetary control on the performance Of Uganda telecom limited Rwenzori courts Kampala district
(2012) Masege, Samuel
The study was carried out in order to assess the effect of budgetary control on the performance of Uganda Telecom Limited Rwenzori Courts Kampala. The study assessed whether Uganda Telecom Ltd-Rwenzori Courts Kampala budgetary control system for performance of the Finance and Management department are in line with the control checks and counter checks of Uganda Telecom Rwenzori Courts Kampala. The study further evaluated how Uganda Telecom Ltd- Rwenzori Courts Kampala has carried out budgetary control process for the Finance and Management department to provide communication services to the people. Finally, this study analyzed the extent to which the management process has had an effect on the performance of the Finance and Management department in Uganda Telecom Ltd-Rwenzori Courts. The researcher used the cross sectional survey design to establish the relationship between budgetary control and performance of the Finance and Management Department in Uganda Telecom Ltd-Rwenzori Courts. Both qualitative and quantitative tools were used including: the questionnaire, direct interview, observation in order to obtain meaningful information. The study revealed that performance of the budgetary control for the Finance and Management Department is good because the research questions answered by respondents showed a higher percentage that the budgetary control procedures are operational. Basing on the above the researcher made the following recommendations. That there is need for Uganda Telecom Ltd- Rwenzori Courts in particular to continually monitor the use of the available revenue through surprise tests, compliance tests, and substantive tests in line with the revenue disbursed under a given programme. The budgetary management for the Finance and Management Department needs to be implemented by involving a representation of each of the stake holders on the budget committee. Funding in this department needs to be increased because of the importance attached to the finance and management Department in terms of communication and employment for development

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Browsing Thesis and Dissertations by Subject "Budgetary Control"