Effectiveness of budgetary practices in higher learning institutions in Tanzania: a case of ardhi university (ARU):

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University of Dar es Salaam
This study is about the effectiveness of the participatory budgetary practices in higher learning institutions, a case of Ardhi University. The involvements of key stakeholders in budgeting preparation in organization have been often practicable. This is due to the complains from the heads of sections about unrealistic of budgeted figures together with 2014/15 CAG report concerned about expenditure incurred out of approved budget within governments’ institutions. This has raised researcher attention on the area of budget participations and budget compliance. The purpose of the study was to assess the effectiveness of participatory budgetary practices in higher learning institutions in particular Ardhi University. Quantitative methods have been applied in this study which made the study capable of reproducing the numerical information as well as the discussion on the research findings. The study involved heads of departments, sections and units heads together with the senior employees. The study objectives were to identify the effectiveness of financial planning process, to examine the extent of participatory budget process, to determine the extent of budgetary control and to find the extent budget is used as performance measure in ARU. The findings show that budget ceiling received do not reflect the University requirements. Therefore, it revealed that University’s participatory budgetary practice is often practicable as the result of ineffective budgetary practice. Generally, for the effective participatory budgetary practice, individual involvements in budgets preparation should be implemented as the result of the effective budgetary control. Also governments owned higher learning institutions should participate effectively in obtaining satisfactory budget ceiling treasure office in order to obtain realistic budget.
Available in print form, Eat Africana Collection, Dr. Wilbert Chagula Library,(THS EAF LB2830.T34G82)
Education, Higher, Costs, Education, Finance, Ardhi University, Tanzania
Gwaseko, L, J.(2018) Effectiveness of budgetary practices in higher learning institutions in Tanzania: a case of ardhi university (ARU). Masters dissertation, University of Dar es Salaam, Dar es Salaam.