Improving Expenditure Management at Uganda Revenue Authority
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Date
2023
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Makerere University Business School
Abstract
This work was guided by three specific objectives that included, assessing the effectiveness of expenditure management at URA, Identifying the challenges associated with expenditure
management, and to establish the mechanisms for improving expenditure management. The study was adopted a cross sectional research design. Data were collected once without repeat. A
quantitative approach employing questionnaires to collect data was employed. 269 questionnaires were dispatched and a response rate of 91.8% was realised.
An SPSS was used to undertake the descriptive analysis. The results show that expenditure management at URA has not been effective. This was largely demonstrated by weaknesses in terms of the degree to which the authority projects expenses with accuracy, projecting expenses per job/project, the variation between the actual and the projected expenses, and how URA has fared in terms of expenditure management in comparison with related institutions. In regard to
the challenges that URA is facing, wastage, poor services, acts of negligence, ethical lapses, and weak approval system emerged as the critical challenges affecting expenditure management.
Finally, in terms of the mechanisms that can be employed to promote expenditure management, the result advances measures that included, employing new smart expenditure management
system, hiring of competent employees, and offer incentives to employees of the departments that perform well in terms of expenditure management.
Description
Research Dissertation Submitted to Makerere University Business School (Faculty of Graduate Studies and Research) in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Business Administration of Makerere University. (Plan B).
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Citation
Doreen, N. (2023) Improving Expenditure Management at Uganda Revenue Authority. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda.