Improving budget management in the Ministry of Water and Environment

Abstract

Budget management consists of analysing, organizing and oversight of costs and expenditures for an organization. Managing a budget requires adhering to strict internal protocols on expenditures. A well-managed budget allows for continued smooth operations and growth. In the public sector, the budget is a tool for accountability and transparency. The public sector budget solution has enabled MoFPED in Uganda to gain significant control and visibility on the public expenditure and borrowings of the national economy. By aggregating budgets throughout the public expenditure activities against targets set through spending reviews and to take appropriate action to ensure that these targets are met. This research study seeks to analyse budget management practices in MWE. The research study was qualitative in nature. The sample size was made of 13 respondents from different departments of Ministry of Water and Environment were selected.Using the key informant interview guide, the studyrelied on primary data collected directly using the interviewing method on the selected MWE staff.Data audio taped from the key informant interviews were transcribed and analysed using the general inductive approach for the emerging themes and sub themes using Atlas.ti 8.4 software. Three cycles of coding were done and classified according to the sub themes and main themes. The findings have showed that Ministry of Water and Environment uses performance based budgeting as a budget management practice. Under which the local government and ministerial budget process is followed stipulated under law (Section 9(3) of the Public Finance management Act 2015(Amended). Inadequacy of funds was found out as the main challenge in budget management among others are inadequate skilled human resources and slow approval of budgets. Increasing resource envelope, Capacity building and engaging stake holders were pointed out as major solutions for the challenges faced in budget management.