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    An evaluation of the budgetary process at Makerere University

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    Masters research report (623.7Kb)
    Abstract (150.7Kb)
    Date
    2013-11
    Author
    Miiro, Brian Nsubuga
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    Abstract
    The major focus of the study was evaluating the budgetary practices at Makerere University. The objectives of the study were to assess: (i) the at Makerere University, (ii) challenges encountered during budgetary process and propose strategies for improving the budgetary process at the University. The study adopted a case study design whereby Makerere University was studied. A sample of 76 respondents was selected following Krejcie and Morgan sample determination procedure and cross sectional design was used. Of the 76 questionnaires issued, 66 were received representing 86.8% response rate. The results revealed that Makerere University involves getting budget ceilings from ministry of finances which is used as a budgetary limit, top management involvement in the budgetary processes mainly guiding the course of action in budgeting, budgeting taking a cycle or hierarchical steps from start normally in November to March when it is approved. The major challenges noted were; budgets being time-consuming, budgets constraining responsiveness and are often a barrier to change, budgets being rarely strategically focused and often contradictory, budgets not being add little value, especially given the time required to prepare them, budgets concentrate on cost reduction and not value creation and the strategies for improving budgeting noted were provision adequate finances, stakeholders involvement and budgeting activities being taken to a neutral place. The study recommendations are that: The university should put aside resources to ensure that, officers involved in budgeting go for a retreat and do not do the budgeting at the university, involve staff in all the activities towards budgeting to ensure that, they have a buy in of the items budgeted for and adequate facilitation during budgeting to enable the officers to budget with fewer hurdles.
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    http://hdl.handle.net/10570/6680
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