Determinants of Budgetary Performance in Health Institutions in Masaka Diocese - Uganda

Authors : James Kizza ; Lucy Ekyagonza ; Mubiru Pontious

DOI : doi.org/10.47752/sjbmm.71.1.10

Abstract:
Budgeting is an activity that helps institutions deliver on their strategic objectives within the available resource envelop. This study investigated the determinants of budgetary performance Health Institutions in Masaka Diocese - Uganda. The specific objectives were to establish the relationship between budget planning, budget participation, budget control and budgetary performance at the selected health institutions for the four-year period stretching from July 2016 to June 2020. The study adopted a cross sectional research design. A self-administered questionnaire was used to collect data from a sample of 73 respondents purposively selected based on their position and responsibility held at the hospital.  The STATA 14.0 software aided in data analysis. The study findings revealed that budget planning, budget participation and budget control are significantly positively correlated to budget performance. Collectively, the predictor variables explained 78.4% of the variation in the health institutions budget performance. It is recommended that the health institutions strengthen the control processes to ensure improved budget performance and be able to deliver on their mandate.