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The purpose of this study was to examine the influence of budgetary controls on the
budget performance at local government authority (LGAs) in Mtwara Region. The
specific objectives were to examine the effectiveness of budgetary controls at the
LGAs in Mtwara region, to assess the budget performance at the LGAs in Mtwara
region and to determine the influence of budgetary controls on the budget
performance in the LGAs in Mtwara region. Cross-sectional design was employed in
which case that data were collected using closed ended and self-administered
questionnaires using a five point Likert Scale. A total of 47 heads of departments
were involved in the study. Data were analyzed using Likert scale.
The findings indicate that various heads of departments at LGAs in Mtwara region
acknowledge that budgetary controls in their respective institutions were effective
and adequate. On the contrary however, the findings indicate that budget
performance at LGAs in Mtwara region was perceived ineffective. Among the
reasons for that were identified as due to failure to receive all the funds budgeted for
and some budget deviations influenced by political pressures. This implies that, the
overall budget performance at LGAs in Mtwara region was not directly influenced
by budgetary controls since the activities which received funds for execution were
carried out as planned.
In light of the above, the study concludes that, the ineffectiveness of budget
performance at LGAs in Mtwara were not caused by poor budgetary controls but
rather, it was due to external influences from the intervening factors such as political
interferences and failure to receive all the funds budgeted for on time. The study
recommends therefore that, there should be serious measures aimed at eradicating the
intervening factors that make LGAs fail to execute their budgets effectively as
planned. |
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