Ineffectiveness of budget performance in public Sector: a case study of the Ministry of Health And Social Welfares (MOHSW)
| dc.creator | Kivembele, Jackson | |
| dc.date | 2016-03-15T19:17:08Z | |
| dc.date | 2016-03-15T19:17:08Z | |
| dc.date | 2013 | |
| dc.date.accessioned | 2018-03-24T12:04:58Z | |
| dc.date.available | 2018-03-24T12:04:58Z | |
| dc.description | A Dissertation Submitted in (Partial) Fulfillment of the Requirements for the Degree of Master of Science in Accounting and Finance (MSc-A&F) Mzumbe University | |
| dc.description | 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. | |
| dc.identifier | http://hdl.handle.net/11192/900 | |
| dc.identifier.uri | http://hdl.handle.net/11192/900 | |
| dc.language | en | |
| dc.publisher | Mzumbe University | |
| dc.subject | of budget performance | |
| dc.title | Ineffectiveness of budget performance in public Sector: a case study of the Ministry of Health And Social Welfares (MOHSW) | |
| dc.type | Thesis |