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fulfilling its objectives. Despite the process carried out in preparing and
implementing is appropriate, but always there are discrepancies reported by CAG
concerning ineffective budget performance. The study examined the reasons for the
ineffectiveness of budget performance in public sectors particularly in the Ministry
of Health and Social Welfare in Tanzania. This study used exploratory research
design so as to gain deeper understanding as to why there is ineffective of budget
performance in public sector particularly the case study of MoHSW. It was
conducted in Ilala District - Dar es Salaam region. The study applied non probability
sampling. It includes purposive and snowball sampling. Overall, a total of 30
respondents participated in the study from three groups namely; Heads of
departments, managers and staff.
Study findings reveal that generally the ineffectiveness of budget performance in
public sector is contributed by a number of factors including lack of enough funds
caused by improper collection system, over/under budgeting, poor forecasting as
well as conduct of unplanned activities/ ad hock activities were the major reasons
which cause the budget inaccuracy. On the other hand, the study reveals that, many
of the programs under MoHSW depends on the funds from the donors hence their
execution depends largely on when the promised funds are released or submitted by
the donors to the government. As a result, it causes variation which affects the
performance of the intended activities as reflected on the performance report at the
end of the financial year.
Improving the system is evolutionary process and as the environment within the
public sector management takes place continuously changing. The management
should pre plan to incorporate those changes in line with main reasons for budget
ineffective in order to achieve the desired objectives. Some recommendations are the
Government should ensure timely allocation of funds to its Ministries and
department as per their approved budget, and strengthen its sources of fund and
discover the new sources of fund by utilize its Natural resources. |
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