A Research Report submitted to Mzumbe University – Mbeya Campus College in Partial Fulfillment of the Requirement of the Awards of Bachelor of Accounting and Finance in Business Sector (BAF- BS) of Mzumbe University.This study was the effect of budget control on the performance of institutional objective. The need of budgetary controls in institute of finance management, as a measure of organization performance has made all departments apply the process comprehensively. Specifically, the study examined a number of objectives which include; finding out the influence of policies and procedures in role of budgetary control system and effectiveness of resolution frequently taken when there is variance as far budget performance is concerned and to determining factors affecting the role of budgetary control in an institutional. The researcher found that factors affecting the role of budgetary were; dispute over resources allocation, poor coordination and control ,lack of sub ordinate participation in budget review approvals and also lack of training to budget controllers. The sample size was 154 respondents. The researcher work was sustained the descriptive research variety of both qualitative and quantitative methods. From the research study findings, budgetary controls are seen as significant tools in planning and control of resources to enhance performance of institutional. However, other factors like, good quality of employees, ability of management to lead and direct, the availability of resources in term of human resources among others must be blessed with management, in addition to budgetary controls to encourage effective performance. Researcher recommended that institute of finance and management should have centralized of budgetary control system and carrying out a uniform budgetary policy and procedure and ensure proper participation of budget controllers to the end. All employees should be motivated to make them strive and achieve the set targets. As well as seminars and reviews should be continuously conducted at departmental and section levels to enable the organization evaluate the set target easily.