A Thesis submitted in Partial Fulfillment for the Requirements for Award of the Degree of Masters of Business Administration in Corporate Management (MBA-CM) of Mzumbe University
2013
The general objective of this study is to assess the budgetary Control system in Public Institution taking Tanzania Ports Authority as a case. The literature establishes the need and advantages of budgeting and budgeting control systems which generally lead to attainment of institution’s objectives. The literature also reveals that, despite of these advantages, the budgetary control systems in public institutions are associated with problems and challenges that need to be addressed to improve institutional spending and achieve value for money and quality service delivery. A case study design has been used to assess the budgetary Control system in Public Institution based on qualitative approach. Questionnaires, interviews and documentary review were used to collect the data. Due to financial and time constraints, the study involved the Tanzania Ports Authority, Dar es Salaam.The findings show that; all respondents agreed that, there have been some issues that have been imparting the budgetary control system. This includes meeting value for money and prevention of frauds and other misuse of funds. On the other hand, the research has revealed a number of challenges that are facing public institutions especially on budgetary control. From a multiple responses question, the challenges includes inadequate involvement of staff in budgeting process, inadequate transparency on expenditure and legal related challenges. Respondents suggested that, there is a need for strengthening the budgetary process, increase wider participation of the staff and on job training to be carried out to improve the situation. Following these findings, this research has put forward the following recommendations: The budgetary process should be flexible and timely; laws, rules and regulations related to budgetary control should be flexible to prevent fraud and any misuse of funds; the budgetary control process should be more inclusive and allow wider involvement and participation. The study has been significant as it has successfully attained the expected research objectives which includes the measures that need to be taken to improve the budgetary control system in public institutions