The influence of budgetary controls on budget Performance in local government authorities (lgas) in Tanzania: A survey of lgas in Mtwara region

Abstract

The purpose of this study was to examine the influence of budgetary controls on the budget performance at local government authority (LGAs) in Mtwara Region. The specific objectives were to examine the effectiveness of budgetary controls at the LGAs in Mtwara region, to assess the budget performance at the LGAs in Mtwara region and to determine the influence of budgetary controls on the budget performance in the LGAs in Mtwara region. Cross-sectional design was employed in which case that data were collected using closed ended and self-administered questionnaires using a five point Likert Scale. A total of 47 heads of departments were involved in the study. Data were analyzed using Likert scale. The findings indicate that various heads of departments at LGAs in Mtwara region acknowledge that budgetary controls in their respective institutions were effective and adequate. On the contrary however, the findings indicate that budget performance at LGAs in Mtwara region was perceived ineffective. Among the reasons for that were identified as due to failure to receive all the funds budgeted for and some budget deviations influenced by political pressures. This implies that, the overall budget performance at LGAs in Mtwara region was not directly influenced by budgetary controls since the activities which received funds for execution were carried out as planned. In light of the above, the study concludes that, the ineffectiveness of budget performance at LGAs in Mtwara were not caused by poor budgetary controls but rather, it was due to external influences from the intervening factors such as political interferences and failure to receive all the funds budgeted for on time. The study recommends therefore that, there should be serious measures aimed at eradicating the intervening factors that make LGAs fail to execute their budgets effectively as planned