Budget management practices and service delivery in non-governmental organizations in Uganda: a case study of cornerstone development Uganda.

Abstract

The study investigated the relationship between budget management practices (budget formulation, budget implementation, and budget controls), and service delivery (timely services, beneficiaries' satisfaction, accessibility to services, and professionalism of staff) in NGOs in Uganda. A quantitative survey on budget management practices was conducted among administrators (Nl8) and staff (N73) of Cornerstone Development Uganda Limited. Data was analyzed using descriptive and inferential statistics. Results reveal that budget formulation at Cornerstone Development Uganda was centralized. Budget formulation was related with service delivery through meeting the needs of service centres acting as tool of planning, offering timely services, and helping service providers to perform their duties. Budget implementation was related with service delivery through facilitating proper resources utilization, helping the firm to deliver timely and satisfactory services, and help in resources allocation. Budget control ensures accountability and professionalism, regulates unnecessary expenditure, ensures timely service delivery and acts as an evaluation tool. The findings showed that there is a positive relationship between budget management and service delivery in Non-Governmental organisations in Uganda. The findings suggest that organisations need to encourage departmentalized budgeting, empower budget management committees and involve all stakeholders in budget formulation. It is recommended that further studies on budget management practices and staff professionalism, in relation to service delivery be carried out also in the public sector.