Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council.
The study assessed the effect of budgeting practices on the performance of town councils using Muhanga town council as the case study. The objectives of the study were; to assess the effect of zero-based budgets on performance, to examine the effect of rolling budgets and forecasts on performance, a...
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| Format: | Thesis |
| Language: | English |
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Kabale University
2024
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| Online Access: | http://hdl.handle.net/20.500.12493/2644 |
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| author | Kembabazi, Primah |
| author_facet | Kembabazi, Primah |
| author_sort | Kembabazi, Primah |
| collection | KAB-DR |
| description | The study assessed the effect of budgeting practices on the performance of town councils using Muhanga town council as the case study. The objectives of the study were; to assess the effect of zero-based budgets on performance, to examine the effect of rolling budgets and forecasts on performance, and to establish the effect of activity-based budgets on the performance of the Muhanga town council. The study used a descriptive research design and a sample size of 70 respondents was used for the study. Data was collected using questionnaires, interviews, and focus group discussions. The study findings on the effect of zero-based budgeting on performance were; Zero-based budgeting is budgeting from scratch which affects performance, Zero-based budgeting is more helpful to operational managers in their activities, and Zero-based budget in starts with lower-level managers which helps them to perform. The study findings on the effect of rolling budgets and forecasts on performance were; that forecasts are used to predict the future and encourage municipal performance, rolling forecasts have a fixed time frame which leads to the performance of the municipal council and rolling forecasts manage the weaknesses of traditional budgeting hence performance of the organization. The study findings on the effect of activity-based budgeting on the performance of Muhanga town council were; Through activity-based budgeting valuable activities are identified, Resource needs are easily identified using activity-based budgeting and activity-based budgeting reduces bureaucracy and time needed in traditional budgeting. The study recommended that zero-based budgets should be the only one to use at Muhanga town council without wasting time on other types since they rotate through all the levels of the organization and enhance service delivery, all heads of departments at Muhanga town council should get involved in budget execution in enhancing the overall budget implementation and the budgeting systems of Muhanga town council need to be supported in order to ensure prudent management of funds by use of better budgeting management practices to provide timely and quality service delivery. Further study can be conducted on public finance management practices and the performance of Municipal councils in Uganda and the effect of corruption and favoritism on the performance of Municipal councils in Uganda. |
| format | Thesis |
| id | oai:idr.kab.ac.ug:20.500.12493-2644 |
| institution | KAB-DR |
| language | English |
| publishDate | 2024 |
| publisher | Kabale University |
| record_format | dspace |
| spelling | oai:idr.kab.ac.ug:20.500.12493-26442024-12-31T00:01:23Z Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. Kembabazi, Primah Budgeting Practices Performance Town Councils Muhanga Town Council Uganda The study assessed the effect of budgeting practices on the performance of town councils using Muhanga town council as the case study. The objectives of the study were; to assess the effect of zero-based budgets on performance, to examine the effect of rolling budgets and forecasts on performance, and to establish the effect of activity-based budgets on the performance of the Muhanga town council. The study used a descriptive research design and a sample size of 70 respondents was used for the study. Data was collected using questionnaires, interviews, and focus group discussions. The study findings on the effect of zero-based budgeting on performance were; Zero-based budgeting is budgeting from scratch which affects performance, Zero-based budgeting is more helpful to operational managers in their activities, and Zero-based budget in starts with lower-level managers which helps them to perform. The study findings on the effect of rolling budgets and forecasts on performance were; that forecasts are used to predict the future and encourage municipal performance, rolling forecasts have a fixed time frame which leads to the performance of the municipal council and rolling forecasts manage the weaknesses of traditional budgeting hence performance of the organization. The study findings on the effect of activity-based budgeting on the performance of Muhanga town council were; Through activity-based budgeting valuable activities are identified, Resource needs are easily identified using activity-based budgeting and activity-based budgeting reduces bureaucracy and time needed in traditional budgeting. The study recommended that zero-based budgets should be the only one to use at Muhanga town council without wasting time on other types since they rotate through all the levels of the organization and enhance service delivery, all heads of departments at Muhanga town council should get involved in budget execution in enhancing the overall budget implementation and the budgeting systems of Muhanga town council need to be supported in order to ensure prudent management of funds by use of better budgeting management practices to provide timely and quality service delivery. Further study can be conducted on public finance management practices and the performance of Municipal councils in Uganda and the effect of corruption and favoritism on the performance of Municipal councils in Uganda. 2024-12-30T12:57:02Z 2024-12-30T12:57:02Z 2024 Thesis Kembabazi, Primah (2024). Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. Kabale: Kabale University. http://hdl.handle.net/20.500.12493/2644 en Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ application/pdf Kabale University |
| spellingShingle | Budgeting Practices Performance Town Councils Muhanga Town Council Uganda Kembabazi, Primah Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. |
| title | Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. |
| title_full | Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. |
| title_fullStr | Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. |
| title_full_unstemmed | Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. |
| title_short | Budgeting Practices and Performance of Town Councils in Uganda: A Case Study of Muhanga Town Council. |
| title_sort | budgeting practices and performance of town councils in uganda a case study of muhanga town council |
| topic | Budgeting Practices Performance Town Councils Muhanga Town Council Uganda |
| url | http://hdl.handle.net/20.500.12493/2644 |
| work_keys_str_mv | AT kembabaziprimah budgetingpracticesandperformanceoftowncouncilsinugandaacasestudyofmuhangatowncouncil |