Budgetary management and performance of donor funded projects in Uganda: The case of Uganda Bureau of Statistics
Dhikusooka, Henry Munaaba
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This study undertook to establish the relationship between budgetary management and budgetary performance of donor funded projects. Under budgetary management, the study focused on dimensions of; individual effectiveness of planning, implementation, monitoring and evaluation, while under budgetary performance attention was put on; product quality and timely release of project results. The study employed four objectives: to establish the relationship between budgetary management and product quality of donor funded projects; to examine the individual effectiveness of planning, implementation, monitoring and evaluation on product quality; to establish the individual effectiveness of planning, implementation, monitoring and evaluation and timely release of funds; and establish the effectiveness of budgetary management of donor funded projects in UBOS. The study adopted a cross sectional study design focused exclusively on quantitative approach. It used a sample of 141respondents; comprised of 96 from UBOS and 45 from MFPED. This sample size was established from Krejice and Morgan model. The findings of the study reveal that planning and timely release of funds are significantly positively related. It also established that planning, implementation, monitoring and evaluation are significantly positively related with product quality. The study further shows that budgetary management and budgetary performance have significantly and positive relation. A further analysis of regression analysis shows that all the dimensions of budgetary management used in this study explain the variation in the dependent variable by up to about 32%. However, the details show that planning and monitoring and evaluation tend to influence the variation more than implementation. Finally, the conclusions drawn from this study include the following; all the dimensions of budgetary management studied here are directly related with the dimensions studied under budgetary performance. Therefore, any shift in the any of them will influence the dependent variable. The study also recommends that focus is required in strengthening budgetary management system in order to maximize their outcomes. Another important recommendation is that appointed and elected people should focus more attention on the budget management process in order to achieve the envisaged services that they plan to deliver to the people.