Browsing by Author "Lanyero, Ruth"

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    Financial Planning, Funds Availability and Budget Performance in Ministries, Departments and Agencies in Uganda.
    (Makerere University Business School, 2025-10-21) Lanyero, Ruth
    The purpose of the relationship between financial planning, funds availability and budget performance among MDAs in Uganda. The objectives were to establish the relationship between financial planning and budget performance in MDAs, to establish the relationship between financial planning and funds availability in MDAs, to establish the relationship between funds availability and budget performance in MDAs and to establish the influencing role of funds availability on the relationship between financial planning and budget performance in MDAs. The study adopted a cross-sectional research design with a quantitative research approach where probability sampling through simple random sampling was used to select 132 MDAs from the population of 214. The data was collected through self-administered questionnaire which was distributed to respondents from each MDA. Correlation results reveal that financial planning had a positive significant association with budget performance (r=.683, p=000) and funds availability had a positive significant relationship with budget performance (r=.305, p= .000). It was also revealed that financial planning was found to be a higher predictor of budget performance with a β =.374 compared to funds availability with a β =.177. The study recommended that budget officers should be trained regularly in budget forecasting, cash flow analysis and risk-based planning to improve the quality and accuracy of institutional financial plans. It was also recommended that MoFPED should improve the efficiency and reliability of cash releases to MDAs by strengthening the Treasury Single Account (TSA) and fully operationalizing the Integrated Financial Management System (IFMS). It was also recommended that financial plans should be developed through inclusive planning sessions involving both finance and operational departments to ensure realistic budgeting is aligned with program needs and available resources.