| dc.description.abstract | This study set out to analyse the factors affecting budget management in public institutions, taking a case of Makerere University. Specifically, the study analysed the factors affecting revenue management; factors affecting expenditure management and factors affecting risk management in Makerere University. The study adopted across sectional study design where a researcher examined the conditions for the occurrence of situations in a selected population at a specific time. The study applied mixed approach utilizing both quantitative and qualitative data obtained by use of both questionnaires and interview guide. Through this, respondents were asked about their level of agreement or disagreement about an issue raised. The statistical data was analysed using statistical package for social scientist (SPSS). Also, face to face interviews were conducted with the respondents to establish the factors affecting budget management at the university. The study found out that; ever increasing demands, lack of proper functioning systems, bureaucracies in the institution, inadequate revenue allocations, revenue misappropriation as factors that affects revenue management and therefore affects the performance of the institution. Weak internal controls, corruption, weak accountability systems, demands that create the revenue-expenditure gap, disagreements with the stakeholders, lack of proper channels for accountability, and connivance are the major factors that affect the management of expenditure at the university. Also, limited capacity to manage risk, limited information necessary for risk management, limited resources required for managing risk, noncooperation with some stakeholders in regards to management of risk, and system breakdowns are the factors that affect risk management in Makerere University. The study recommends that; robust and functioning systems should be instituted to help in tracking revenues in the institution, the university works on the bureaucratic systems to improve service delivery by reducing on the process time; strengthening of internal controls and accountability systems; institute strong controls in place to check corruption, curb cases of fraud; strengthen the capacity of the institution to handle risks and installation of strong systems and backup systems to help reduce the risk caused by system breakdowns. | en_US |
