Report Nadunga

FINANCIAL BUDGETING AND ACADEMIC PERFORMANCE IN SECONDARY
SCHOOLS IN WAKISO DISTRICT
BY
NADUNGA SAFULA
17/U/6323/BSD/PD
A RESEARCH REPORT SUBMITTED TO THE DEPARTMENT OF BUSINESS
ADMINISTRATION AND ENTREPRENEURSHIP IN PARTIAL FULFILLMENT
OF THE REQUIREMENTS FOR THE AWARD OF BACHELORS OF
BUSINESS STUDIES WITH EDUCATION OF
KYAMBOGO UNIVERSITY
MAY, 2021
2
DECLARATION
I declare to the best of my knowledge that the work presented in this book is my original and has
never been submitted for any other academic award and where information from other authors
has been used it has been cited.
SIGNED............................................... DATE........................................................
NADUNGA SAFULA
17/U/6323/BSD/PD
i
APPROVAL
This is to certify that, Nadunga Safula carried out research entitled “financial budgeting and
academic performance in secondary schools in Mbale district.” under my supervision and this
research report meets the basic requirements for submission
SIGNED............................................... DATE........................................................
MR. SSEGUJA LAMECK

(SUPERVISOR)
ii
DEDICATION
This research report is dedicated to my parents who devoted moral, spiritual and financial
support so as to see me through. They have been great source of motivation and inspiration
throughout my academic life.
iii
ACKNOWLEDGEMENT
To actually claim the entire credit for this piece of work would not only be inconsiderate but
entirely unjust. The progress of this report is mainly dependent on guidance, moral and technical
support from a number of people whose cooperation and efforts am bound to acknowledge.
I deeply appreciate my supervisor Mr. Sseguja Lameck a lecturer at the department of Business
Administration with Entrepreneurship for his unwavering support and professional advice as my
supervisor that he shared with me throughout the period of the study, not forgetting the time he
sacrificed for me out of his tight schedules to supervise my work.
Special thanks go to my Dad and Mum who laid a strong academic foundation upon which I
have been able to reach this far. It was amidst scarcity of resources that they managed to educate
me as well as instilling important core values of hard work, persistence and determination to me.
I am also grateful to the entire fraternity of Mbale district who accepted to provide me with the
relevant information so as to see that my study was accomplished.
All the above and my friends Katumba Michael, Sekibala Axam and Solomon, I’m greatly
indebted to you
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TABLE OF CONTENTS
DECLARATION..........................................................................................................................................i
APPROVAL................................................................................................................................................ii
DEDICATION............................................................................................................................................iii
ACKNOWLEDGEMENT..........................................................................................................................iv
TABLE OF CONTENTS.............................................................................................................................v
LIST OF TABLES....................................................................................................................................viii
LIST OF FIGURES....................................................................................................................................ix
LIST OF ACRONYMS...............................................................................................................................x
ABSTRACT...............................................................................................................................................xi
CHAPTER ONE..........................................................................................................................................1
INTRODUCTION.......................................................................................................................................1
1.1 Introduction...........................................................................................................................................1
1.2 Background to the Study.......................................................................................................................1
1.3 Problem statement.................................................................................................................................4
1.4 Objective of the study............................................................................................................................5
1.4.1 Specific objectives..............................................................................................................................5
1.5 Research questions................................................................................................................................5
1.6 Significance of the study.......................................................................................................................5
1.7 Scope of the study.................................................................................................................................6
1.7.1 Geographical scope.............................................................................................................................6
1.7.2 Content scope.....................................................................................................................................6
1.7.3 Time scope.........................................................................................................................................6
1.8 Operational definitions of terms and concepts.......................................................................................6
CHAPTER TWO.........................................................................................................................................7
LITERATURE REVIEW............................................................................................................................7
2. Introduction.............................................................................................................................................7
2.3.1 Budget planning and students’ academic performance.......................................................................7
2.3.2 Budget staffing and students’ academic performance.........................................................................8
2.3.3 Budget expenditure and students’ academic performance................................................................10
2.4 Summary of the literature reviewed.....................................................................................................11
CHAPTER THREE...................................................................................................................................12
METHODOLOGY....................................................................................................................................12
3.0 Introduction.........................................................................................................................................12
3.1 Research Design..................................................................................................................................12
3.2 Study Population.................................................................................................................................12
3.3 Sample design......................................................................................................................................12
3.3.1 Sample size.......................................................................................................................................12
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3.3.2 Sampling Technique.........................................................................................................................13
3.3.2.1 Purposive sampling........................................................................................................................13
3.3.2.2 Simple random sampling...............................................................................................................13
3.4 Data sources........................................................................................................................................13
3.4.1 Primary Data sources........................................................................................................................13
3.4.2 Secondary Data sources..................................................................................................................14
3.5 Data Collection Methods.....................................................................................................................14
3.5.1 Interviewing......................................................................................................................................14
3.5.2 Questioning......................................................................................................................................14
3.6 Data Collection instruments.................................................................................................................14
3.6.1 Questionnaire....................................................................................................................................14
3.6.2 Interview guide.................................................................................................................................15
3.7 Reliability and Validity of the Research Instruments...........................................................................15
3.7.1 Validity of the Instruments...............................................................................................................15
3.7.2 Reliability of the Instruments...........................................................................................................15
3.8 Data collection procedure....................................................................................................................15
3.9 Data, Presentation, Analysis and Interpretation...................................................................................16
3.9.1 Qualitative data analysis...................................................................................................................16
3.9.2 Quantitative data analysis.................................................................................................................16
3.10 Limitations to the study.....................................................................................................................16
CHAPTER FOUR PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS............17
4.1 Introduction.........................................................................................................................................17
4.2 Response Rate.....................................................................................................................................17
4.3 Findings on Background Characteristics.............................................................................................17
4.3.1 Sex characteristics of the Respondents.............................................................................................17
4.3.2 Age of respondents...........................................................................................................................18
4.3.3 Highest Level of Education the Respondents...................................................................................19
4.3.4 Length of time with the company.....................................................................................................19
4.3.5 Marital status....................................................................................................................................20
4.4 The effect of budget planning on academic performance of Secondary Schools.................................21
4.5 The effect of budget staffing on academic performance of Secondary Schools...................................25
4.6 The effect of budget expenditure on academic performance of Secondary Schools............................29
CHAPTER FIVE SUMMARY, DISCUSSION, CONCLUSIONS AND RECOMMENDATIONS.........33
5.1 Introduction.........................................................................................................................................33
5.2 Summary of Findings..........................................................................................................................33
5.2.1 Budget planning and students’ academic performance in secondary schools...................................33
5.2.2 Budget staffing and students’ academic performance in secondary schools.....................................33
5.2.3 Budget expenditure and students’ academic performance in secondary schools...............................34
5.3 Discussion of Findings........................................................................................................................34
5.3.2 Budget staffing and Students’ academic performance in Lyantonde USE schools...........................35
5.3.3 Budget expenditure and students’ academic performance in secondary schools...............................36
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5.4 Conclusions.........................................................................................................................................37
5.4.3 Budget expenditure and students’ academic performance secondary schools...................................38
5.5 Recommendations...............................................................................................................................38
5.5.3 Budget expenditure and students’ academic performance secondary schools...................................39
5.6 Areas for further study.........................................................................................................................39
REFERENCES..........................................................................................................................................39
APPENDICES...........................................................................................................................................42
APPENDIX ONE: QUESTIONNAIRS FOR TEACHERS AND MEMBERS OF SCHOOL BOARD OF
GOVERNOR.............................................................................................................................................42
APPENDIX TWO: INTERVIEW GUIDE FOR HEAD TEACHERS AND BURSARS.........................46
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LIST OF TABLES
Table 3.1: Sample Size of Respondents........................................................................................15
Table 4.2: Response Rate..............................................................................................................20
Table 4.3: Gender of respondents..................................................................................................20
Table 4.4: Highest Level of Education the Respondents...............................................................22
Table 4.5: The effect of budget planning on academic performance of Secondary Schools........24
Table 4.6: Correlation results for budget planning and students’ academic performance............27
Table 4.7: The effect of budget staffing on academic performance of Secondary Schools..........28
Table 4.8: Correlation results for budget staffing and students’ academic performance..............31
Table 4.9: The effect of budget expenditure on academic performance of Secondary Schools...32
Table 4.10: Correlation results for budget expenditure and students’ academic performance......34
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LIST OF FIGURES
Figure 4.1: Age of respondents......................................................................................................21
Figure 4.2: Length of time with the company...............................................................................22
Figure 4.3: Marital status of respondents......................................................................................23
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LIST OF ACRONYMS
USE: Universal Secondary Education
MoES: ministry of education and sports
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ABSTRACT
The study examined the effect of budget management on students’ academic performance of
government aided universal secondary schools in Uganda; with a special focus on Mbale USE
secondary schools. Specific objectives included; assessing the effect of budget planning on
students’ academic performance; assessing the effect of budget staffing on students’ academic
performance and establishing the effect of budget expenditure on students’ academic
performance, in Mbale USE schools. A cross sectional survey was adopted and supplemented
using both qualitative and quantitative approaches. Survey and interview methods were used
with a questionnaire and interview guide in data collection.
A total number of 283 study elements were identified where 241 respondents formed a sample
size. A response rate of 70.0% was obtained. Findings included a positive significant effect of
budget planning, budget staffing and budget expenditure on students’ academic performance.
The study concludes that; delayed budget planning negatively affects students’ academic
performance while poorly designed budget strategies lead to poor academic performances and
well-designed budget guidelines, better budget objectives and action plans. In addition, staff with
budget skills, abilities and competences actively engaged in budget exercise. Furthermore,
misappropriation of funds and failed accountability would negatively affect budget activities,
while teacher rewards were inadequate.
The researcher recommendations include; actively engaging all stakeholders; the need to review
obsolete budget guidelines; need for capacity building and stakeholders needed to comply with
school financial guidelines and procedures; create agriculture Farm SACCOs to boast their
welfare. The school leadership should seek permission and approval of funds from the School
Board of Governors to boost its capacity building programmes. This will call for conducting of
more budget conferences, workshops and other formal training. These will help enhance
teachers’ budgeting skills, abilities, knowledge and support school operations that are
instrumental in academically improving students’ excellence.
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CHAPTER ONE
INTRODUCTION
1.1 Introduction
This study will examine the effect of financial budgeting and operational efficiency on academic
performance in secondary schools in Mbale district. Financial budgeting is the independent
variable while operational efficiency will be the dependent variable. This chapter presents the
background to the study, problem statement, purpose of the study, specific objectives of the
study, research questions, research, and significance of the study, scope and the operational
definitions of concepts.
1.2 Background to the Study

Worldwide, the need for quality education for all was embedded in the UNESCO (1960)
convention against discrimination in Education as well as cultural, social and economic rights of
the child. In 1989 the Convention on child rights was endorsed by 191 member states of the
United Nations, Uganda inclusive in which primary education was considered as basic and free.
While in Uganda it took off in 1997 as a government programme of Universal primary education
(UPE) and that was followed by introduction of Universal secondary education (USE) in
2007.These developments in the education sector have some challenges such as failure to
articulate the core solutions to the country’s, lack of scientific and technical oriented curriculum
to meet the skilled manpower gaps.
According to Ssekamwa (1995) formal Education was introduced in East Africa by colonialists
mainly to enable the Africans to read, write and interpret their religious literature and majority
were employed as their agents as clerical staff in the colonial governments with no scientific
bearing . In Uganda these were managed and administered by different religious groups up to
independence in 1962. The Government took over them according to Education Act 1963 and
centralized the curriculum to national syllabus. The Government of Uganda is committed
according to the 1995 constitution Article 30 and the Education Act 2008 that all persons have a
right to Education.
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Uganda's Education System is based on British Education System traced during the colonial rule
especially from 1894 to 1962 (Asankha & Yamano, 2011). Under the British rulers, some
Christian Missionaries started first missionary schools in Uganda in early 1890s. But education
was very limited and only urban elites benefited from it. Access to education was problematic
under the colonial rule since most of the African students were denied to enroll in schools
because they are Africans, however, after independence, Government immediately realized the
importance of expanding education to meet the national interests and needs (Asankha &
Yamano, 2011).
Uganda Government education budget had to be increased considerably with introduction of

Universal Primary Education (UPE) policy and supported by multinational agencies (World
Bank and African Development Bank) which expressed their willingness to fund the
implementation of Universal Primary Education policy (Nishimura et al., 2008). In addition, with
the success of Universal Primary Education policy, Uganda Government introduced free
Universal Secondary Education Policy (USE) in 2007 (Asankha & Yamano, 2011). Government
began to offer free secondary education to all students who had passed primary leaving
examination in 2006. The selection of which secondary schools (public schools, with fewer
private secondary schools) benefit from Universal Secondary Education funds has been done by
the Ugandan government with support from the Ministry of Education and Sports (MoE&S).
These were all enlisted for the policy. In addition, the number of secondary schools, both
government and private implementing USE program also increased from 1,647 (904
government; 743 private) in 2012 to 1,919 (1,024 government and 879 private) in 2013
(Chapman et al., 2009).
According to the MOES Report (2008), in order to successfully realize secondary education
besides funds being channeled, the issue of parents’ contribution was as well considered as a
platform for a successful implementation of the USE. Parents were entrusted with the role of
ensuring that children go to marked government or private secondary schools that were
responsible for ensuring USE implementation. This increased students enrollment under USE
program by 7.3% from 751,867 (408, 441, boys; 343,426 girls) in 2012 to 806,992 (372,519
boys; 372,517 girls) in 2013 (Chapman et al., 2009), since USE policy is relatively a new policy
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and its contribution to the current Ugandan education system was to be closely monitored with
the USE policy evaluation.
Secondary education has experienced tremendous growth during the past decade, thus, from
2007 to date. As such, Government came up with policies to increase access, quality and
efficiency of secondary education. This included the start of Public Private Partnerships (PPP)
schools where USE students are educated in private schools. Its introduction resulted into
establishment of a number of secondary schools as well as student enrolment. The sector has
increased the number of private secondary schools from 343 schools in 2007 to 743 in 2011. In
2012, 135 private secondary schools signed the Memorandum of Understanding with
government and entered into partnership with government to implement USE (MOES Report,
2009).
From a continental context, it can be said that Uganda became the first country in sub-Saharan
Africa to introduce Universal Secondary Education after it had equally implemented UPE
(MOES Report, 2007). Education coming 10 years after the country introduced Universal
Primary Education, USE represented a bold step by the Uganda Government in its effort to
increase students’ enrollment (MOES Report, 2007). More still, the MOES Report (2007),
highlights that half a million secondary school students are studying under the USE policy found
in over 1471 public and privately marked USE schools. The presence of more students in
government aided USE reveals a vast education improvement especially in O’ and A’ levels
meaning increased access to free USE. The presence of a team of key USE beneficiaries, the
more instrumental it has been in line with expected success of the USE policy (Champman et al.,
2009).
According to financial Management and Accounting Guidelines for the Secondary Education
Development Plan, a school plan will be prepared within the framework of participatory
planning and budgeting (URT, 2014). In collaboration with the School Management Team
(SMT), head of school is responsible for preparing and updating school development plans and
Plans of Action. In addition, head of school is responsible to ensure safe custody of funds
provided to the school including opening a school bank account and operating it in line with
procedures issued by the Treasury. The major sources of school funds include funds from central
government in form of development grants, capitation grants and recurrent expenditure. The
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annual budget is a financial plan prepared prior to a given financial year. The budget preparation
process follows existing government guidelines. The Head of School is the authorizing officer
for all payments based on approved claims for payment and shall be held personally accountable
for miscarriage of this function. However, the planning and management of school budgets are
facing a number of limitations especially in terms of expanding sources for allocating financial
resources and its management.
Performance of these Schools in Academics is poor as shown by the records of results of these
schools in the National Examinations (Mbale District Education Department Report, 2015). In
the Uganda Certificate of Education (UCE) Examinations for the last five years (2010 to 2014),
the highest number of candidates from all the four government aided schools who passed in
Division one in a single examination is 9 meaning that the failure rates are high (UNEB Results
2010 to 2014), and school completion rates are low.
1.3 Problem statement

One cannot deny that the education of our children today is a vital part of our future. It’s no
wonder that the government of Uganda adopted the USE policy to increase access, equity,
quality and relevance of the provided education with the main goal of providing minimum
necessary facilities and resources to enable children of school-going age to enter and remain in
school until they complete Secondary Cycle of Education (MoES, 2016).
Government increased its funding to schools with the Uganda Education Sector Investment Plan
making it mandatory that not less than 65% of the education budget must fund Secondary
education (Kakaire, 2014). This notwithstanding however, many reports have continued to reveal
poor students’ academic performance despite government’s continued commitment and
investment in education (Munene, 2009; Kasirye, 2009; Nanyonjo, 2017).
Results of a National Assessment of Secondary Education Performance taken in 2016, suggest

that Secondary education performance in terms of Students’ numeric, reading, science, and
social studies knowledge and skills deteriorated following the introduction of USE. An analysis
of Mbale district results for academic years 2017 to 2018 revealed that the number of Students
who performed poorly were more than those who pass in Division One (Kasirye, 2019). It is
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against this background that the study examined the impact of financial budgeting and
operational efficiency on the academic performance in secondary schools in Mbale district.
1.4 Objective of the study

To examine the effect of financial budgeting on the academic performance of Secondary Schools
in Mbale, a case study of Mbale Secondary School.
1.4.1 Specific objectives
i. To assess the effect of budget planning on academic performance of Secondary Schools
in Mbale, Mbale Secondary School
ii. To assess the effect of budget staffing on academic performance of Secondary Schools in
Mbale, Mbale Secondary School
iii. To establish the effect of budget expenditure on academic performance of Secondary
Schools in Mbale, Mbale Secondary School
1.5 Research questions
i. What is the effect of budget planning on academic performance of Secondary Schools in
Mbale, Mbale Secondary School?
ii. What is the effect of budget staffing on academic performance of Secondary Schools in
Mbale, Mbale Secondary School?
iii. What is the effect of budget expenditure on academic performance of Secondary Schools
in Mbale, Mbale Secondary School?
1.6 Significance of the study
Policy makers such as the Government, NGOs and other development partners may use the
recommendations to strengthen policy development and implementation on Universal Secondary
Education.
To the various schools’ managements, this would be a useful management tool to enhance the
running of the schools since areas of weaknesses have been identified and suggestions made
accordingly
The study is expected to shed light on the effectiveness of the school planning and management
of school budget to help heads of schools to improve the methods of school budgeting to increase
its efficiency.
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School management teams need to learn better strategies to improve budget planning and
management practices in their schools. Moreover, the study may provide useful reference to
scholars within this field of work for further research.
Lastly, the study results will be helpful to the Government of Uganda, specifically, the MOES,
other stakeholders involved in the curriculum and pedagogy development designs intended for
training of trainers in such institutions.
1.7 Scope of the study

The scope of the study covered the geographical, time and content scopes as explained below:-
1.7.1 Geographical scope
The study was carried out in Mbale district, found in Eastern Uganda. Mbale district is bordered
by Sironko district, Kween district, Budaka and Pallisa district. The study was carried out in this
area because of poor academic performance in secondary schools in the district following the
previous results of students.
1.7.2 Content scope
The study focused on financial budgeting on operational efficiency of Secondary Schools in
Mbale, a case study of Mbale Secondary School, guided by the following objectives; to assess
the effect of budget planning on operational efficiency of Secondary Schools in Mbale, To assess
the effect of budget staffing on operational efficiency of Secondary Schools in Mbale, and to
establish the effect of budget expenditure on operational efficiency of Secondary Schools in
Mbale.
1.7.3 Time scope
The study considered literature review for a period of four years from 2015 to 2019 so as to
deeply analyze the problem of the study
1.8 Operational definitions of terms and concepts
Budget Management: In the study budget management meant the numerous budget stages
followed to ensure that good financial incomes and expenditure are tracked in line with available
funds.
Budget Planning: The concept meant efforts in form of setting of the objectives, action plans and
developing strategies as adopted by Mbale USE Schools’ management.
Budget Implementation: The concept was used to refer to the ways or guidelines followed by
Mbale USE Schools’ management during the implementation of annual budget.
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Budget Expenditure: This concept was used to refer to how available school funds are used to
realize key budget activities within Mbale Schools.
CHAPTER TWO
LITERATURE REVIEW
2. Introduction
This section provides the review of the available literature related to the topic under the study. It
will contain literature from various sources like text books, journals, Newspapers and internet
relating to girl child dropouts from schools.
2.3.1 Budget planning and students’ academic performance

In this study, budget planning is categorized into setting of objectives, action plans and
developing strategies as indicated in the scholarly literature presented below for instance:
Hanushek, (1986) found out that underlying the question of adequate resources like funds is a
common sense notion that resources are systematically linked to student achievement however,
realized through budget planning. He further adds that, availability of funds was key to any
academic performance a scenario referred to as education production function. To him, the
aspect of planning tends to pave the way for setting objectives, coming up with action plans not
forgetting strategic decisions. Based on this, the researcher found out that Mbale USE schools
plan activities on time much as delays were experienced.
In addition, Matt (2000) acknowledges that budget planning is a formal process for establishing
budgeting goals and objectives over a specified period of a year with the long run being
increased performance of organization thus, for which Mbale USE schools are intended. The
scholar further argues that budget planning involves financially developing, an organization
would plan and how it would thrive in the future. The researcher agrees to the fact that planning
creates a long term foundation or platform for any individual or company progress is
phenomenon.
While the US National Center for Education Statistics Report, (2003) presents that the local
school board and the superintendent should establish a meticulous budget preparation process
and guidelines. Thus, the delegation of budget responsibilities among administrators and schools
should be deliberately designed to require consensus at the highest levels of management. The
report further reveals that individuals may serve in a variety of roles in the budget development
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process; the division of duties may differ among districts. It is important, however, to clearly
define staff assignments and parameters if the budget development process is to operate
efficiently (Sera and Beaudry, 2017).
Further still, Buell (2007) argues that budget planning starts at the top of any organization with
strategic planning. The author further stresses that, strategic decisions as were made by
executives had a lasting financial implication on an organization thus; failure to link or connect
the budgeting process with strategic planning would result into what is called “dead on arrival”.
From his argument, it can be noted that unclear budget planning halts a number of school related
activities which are instrumental in supporting students’ overall performance. It is based on such
reasoning that the study investigated why despite planning, Mbale USE schools continued to
underperform academically.
According to Zimmerman (2015), while referring to a study conducted in Massachusetts

Institute of Technology stressed that a budget plan could be reviewed and approved by the Board
of Trustees thus the School Finance Committee and School Board of Governors for this case
who provide advice on revenue and expenditure assumptions, budget parameters, priorities
relative to resource allocations and institutional policies relating to finances thus a gesture
intended to better education within the scholarly parameters. It is agreeable that accountability
and transparency promotes good budget practices however, it was important that the study
established what
Lastly, Smathers (2012) stresses that budgeting involves planning, coordination of resources,
production, and expenditure based on guidelines. To him, budgeting is an anticipation of the
future. After budgets are done, they become a standard for monitoring what actually happens in
their operation. The scholar underscores the importance of a budget however, least or no
information was known about budgeting and specifically planning in the selected USE schools in
Mbale District and its increased effect on the students’ academic performance hence, resulting in
a study.
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2.3.2 Budget staffing and students’ academic performance
Budget staffing has been identified as a key independent dimension. The dimension comprises of
three indicators including right skills-knowledge, staff roles, staff abilities and competence. The
enlisted sub variables can be supported by a number of scholars who have argued for and against
staffing and students’ academic performance for instance:
First, Sera and Beaudry, (2017) argue that program and financial staff needed to work together to
ensure budget (s) were formulated based on objectives, action plans, and resources. They further
supported that, once a draft budget was in place, it would give key stakeholders an opportunity to
develop a clear rationale for the budget and help them identify any budget activities that might
have been accidentally omitted. By collaborating with financial staff, program staff, and a school
board, a budget can be developed that meets priorities for the entire organization, helping to
build unity in a sense of purpose contrary to the above were Heather, Jon & Peter (2004), while
referring to a study conducted on school budgets and student achievement in California, US
found out that one of the resources that school leaders often mention was professional
development, a category that included cooperative activities among teachers to align a school’s
curricula to set standards and to adjust the pace of instruction in response to student test data.
They added the need for a professional team which would exhibit unique skills, capabilities and
competence so as to realize better school achievement. From the study, it was found out that
fewer school administrators would handle budgets which took time and therefore, the study
found out the need for most professional staff to lead the budget process.
In addition to the above, Ministry of National Education Indonesia Report, (2004) highlighted
that staff needed to possess subject knowledge, pedagogical competency, and general academic
aptitude of teachers in order to execute their assigned duties and responsibilities. In addition, the
report stresses that for aptitude tests would be conducted on primary and secondary school
teachers in order to obtain a snapshot of their professional competency that contributes to
academic performance. The study was therefore set out to determine whether the USE schools in
Lastly, Nishimura et al., (2018) pointed out that the introduction of USE by the Ugandan
Government in 2007 preceded from the ability to the successful implementation of the UPE
policy earlier in 1997. The scholars further argue that government provides free education for
9
children in Government schools aided by the provision of school instructional materials, basic
physical facilities and teachers, salaries and training. The presence of a team of qualified teachers
meant that these possessed required education ingredients including skills, defined teaching roles
as well as competence and this has been seen to an increase of budget to aid the implementation
of the USE policy. This study was conducted to determine whether only approved budget
activities were allocated or given resources and whether this had led to the successful
improvement in the final academic performance.
2.3.3 Budget expenditure and students’ academic performance

Budget expenditure in this study, is measured using variables including resource allocation,
spending and accountability from which the scholarly literature presented below shows the
writing in favor and against the variable for instance: Xiaoyan, (2017) while referring to a study
conducted on Uganda’s teacher salary, observed that secondary teachers (including those of
Mbale Universal Secondary Education Schools) in Uganda were fairly paid according to their
pre-defined scales or levels. The scholar, while making a comparison argued that teachers in
many elite government schools have salary supplements from the school Parents’ Teachers’
Association (PTA) funds whereas teachers in private schools, who are paid entirely out of PTA
funds, generally receive much less than those fully paid by the government. The payment of
salaries makes teachers committed to delivering education services in terms of lessons and career
guidance among others intended to ensure that students better education performance. The
question here was to establish whether all teachers were remunerated and whether such
enumerations did not explain pay disparities amongst graduate and Grade V teachers at the USE
schools in Mbale hence an area of interest for the researcher.
Secondly, the MoES Report, (2013) highlights that USE schools in Uganda receive government
subsidy which comes in two forms as; teacher salary and capitation grants. In government aided
schools, the Ministry ensures that a pre-determined pay schedule is observed and teacher
payments effected. In addition, the report further highlights that government schools also
receive a block capitation grant every year for pedagogical purposes intended to better teacher
skills, competences and abilities. The level of the capitation grant is determined by the ministry
and closely monitored to see whether it is paid to the teachers. Mbale USE schools were some of
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the key beneficiaries of the education project. Findings obtained revealed that USE management
were solely responsible for the allocation and close supervision of such resource use.
The University of Minnesota Budget Journal (2015) highlights that an Institution should be
committed to effective fund or resource management and accountability to realize better
academic performance and maintain its status. Furthermore, it highlights that any ongoing budget
oversight should be provided to ensure that funds or resources are planned by a team of staff and
its expenditures entirely controlled to ensure general conformity with the budget plan. It also
adds that throughout a fiscal year, budget managers monitor resources and expenditures intended
to establish whether the financial outlook for their accounts unfolds as planned or changing
significantly. If significant changes are detected, the underlying reasons for the changes are
identified and, if needed, appropriate corrective actions, with results obtained reflecting the fact
that inadequate funds were received by the schools which affected their overall operations
including better academic performance in Mbale USE Schools.
Lastly, the MoES Report (2017) reveals that there are more than half a million USE children
who are studying under the USE policy distributed in more than 1,471 public and private
secondary schools. The statistics reveal a vast improvement in terms of access to secondary
schools, all attributed to the government’s efforts to provide funds to aid proper education
delivery to its key beneficiaries. On the other hand, the quality of Universal Education as
provided to key beneficiaries is still questionable even when government tries its level best to
offer new subsidies to cover the education related costs. Based on this, the study found out that
all USE schools in Mbale district were receiving funding from the government.
2.4 Summary of the literature reviewed

Budget management calls for key components of which this study selects three of them. These
include:- budget planning which involves setting objectives, action plans and coming up with
strategic decisions, budget staffing looks at the roles that school staff play, knowledge and skills
used to support a successful budgeting and not leaving out the expenditure in terms of funds
allocated, who are entitled to spend and its eventual accountability. A number of gaps have been
identified during the review including who should participate in the planning and spending, delay
11
in release of funds by government, ratio imbalances between teachers and students. Failure to
account for advanced resources or funds among others.
CHAPTER THREE
METHODOLOGY
3.0 Introduction
This chapter presents research design, study area, study population, sample size and selection,
sampling techniques and its procedures, data collection methods, data collection instruments,
data management and analysis, and measurement of variables.
3.1 Research Design

The researcher used a cross sectional research design for the study; this will involve both
qualitative and quantitative research designs. Qualitative research design involved in-depth
probing and application of subjectively interpreted data enabled the researcher to gather in-depth
information about the study, for example unstructured interviews served this purpose.
Quantitative research design was based on numerical data, and questioning method was used to
collect that data.
3.2 Study Population

A study population is a total number of elements in a given locality. For this study, a total
number of 140 study elements were identified (USE Selected Schools in Mbale District- Staff
Records, 2015). Of these included 5 bursars, 5 Head Teachers, 30 School Board of Governors,
100 teachers as indicated in Table below
3.3 Sample design
3.3.1 Sample size
Sample size is a subset of the target population which is used in the study (Sekaran and Bougie,
2016). A sample size 103 was determined using Krejcie & Morgan (1970) table and individual
elements in different categories as illustrated in the table 3.1 below.
12
Table 3.1: Sample Size of Respondents
Description/strata Population of study Sample Size
Members of School Board of Governor 30 22
Head Teachers 5 5
Bursars 5 5
Teachers 100 73
Total 140 103
Source: Primary Data, 2021
3.3.2 Sampling Technique

3.3.2.1 Purposive sampling
The study used purposive sampling to select head teachers and Bursars. Purposive sampling is
the deliberate choice of informants due to the qualities an informant possesses. This technique
was used because it enabled the researcher to decide what needs to be known and sets out to find
people who can provide information by virtue of knowledge and experience (Denscombe, 2014).
3.3.2.2 Simple random sampling

Simple random sampling is a technique where respondents have an equal chance of being
selected to form a sample. The choice of using this technique is that it aims at achieving
representativeness; it ensures an unbiased random selection and draws conclusions from the
results of a study. Furthermore, it allows the researcher to make generalizations from the results
of the sample back to the population (Tashakkori & Teddlie, 2003). This technique was used on
teachers and Members of School Board of Governor.
3.4 Data sources
3.4.1 Primary Data sources
Primary data was collected using a questionnaire, and an interview schedule. The questionnaires
will be issued out to respondents to fill and return to the researcher. It was used because the
13
research environment is open enough to allow full and honest answering, the respondents were
able to read and understand the questions and the information required was straight forward,
brief and not controversial
The interview guide was used to collect qualitative data from key persons responsible for flight
safety in their respective organizations. They were conducted to get in-depth information on key
areas on each objective
3.4.2 Secondary Data sources

Secondary data sources included like journals on academic performance, websites, magazines,
newspapers and unpublished information.
3.5 Data Collection Methods

3.5.1 Interviewing
This method involved an oral interaction between the researcher and the participants.
Predetermined set of questions helped keep the researcher and participants’ conversation in
context with the study variables. A structured interview guide was used for the Head Teachers,
Bursar to stimulate them into detailed discussion about financial budgeting and academic
performance. As a research tool, the interviews were carried out with definite purposes of
obtaining certain information by means of the spoken word. In addition, the interviews gave an
opportunity to the researcher to revisit some of the issues that may be an over-sight in other
instruments and yet they are deemed vital for the study.
3.5.2 Questioning
This method allowed the researcher to collect numeric data using the questionnaire. The
researcher designed a number of close-ended questions on budget management and students’
academic performance which were administered to key respondents. The choice for this method
is that it covers a larger group of respondents, it requires less time to collect data, it is flexible in
questioning for clarity purposes and less expensive when used (Mugenda & Mugenda, 1999).
3.6 Data Collection instruments
3.6.1 Questionnaire
Questionnaires were developed following recommended guidelines by various scholars that
include Cooper & Schindler, (2018) and in line with the objectives of the study. Quantitative
questions were close-ended and ranked on a five point Likert Scale (where 1=Strongly Disagree,
14
2=Disagree, 3= Not Sure, 4=Agree and 5=Strongly Agree) to provide options of answers to
questions that will be formulated, as recommended by Robbins (2008). Questionnaires were
distributed to teachers and members of School Board of Governor. Questionnaire as a method of
data collection will be used because it is less expensive compared to other methods of data
collection. It is also filled at the respondent’s convenience, hence increasing the chance of
getting valid information. It also covers a wide geographical area since the researcher’s approach
responds more easily through questionnaire than any other method (Amin, 2005).
3.6.2 Interview guide

Pamela (2006) defines an interview method as a method of data collection, information or
opinion gathering that specifically involves asking a series of questions. Typically, an interview
represents a meeting or dialogue between people where personal and social interaction occur. In
this method, the researcher plans to design a number of open ended questions on budget
management and students’ academic performance where non-numeric information was obtained.
The choice to this method is that interviews help with more accurate screening that is the
individual being interviewed less provide false information, interviews help investigate issues in
an in depth way and ambiguities can be clarified and incomplete answers followed up. The
method was used on selected school administrators namely bursars, and Head Teachers.
3.7 Reliability and Validity of the Research Instruments

3.7.1 Validity of the Instruments
This approach measured the degree to which the test items were represented the domain or
universe of the trait or property being measured. In order to establish the content validity of a
measuring instrument, the researcher identified the overall content to be represented. Items were
randomly chosen from this content that accurately represents the information in all areas. By
using this method, the researcher obtained a group of items which will represent the content of
the trait or property that was measured.
3.7.2 Reliability of the Instruments

The instrument whose validity was tested and assured already was tested for reliability through
carrying out a pre-test or pilot study. The instrument is deemed reliable if reliable of 0.7 and
above is obtained and therefore, it will be adopted for use in the data collection.
15
3.8 Data collection procedure
An introductory letter was got from the department Business Administration and
Entrepreneurship that enabled the researcher to enter the field to gather the relevant data. This
letter was asking for permission to start carrying out data collection and setting a programmes for
respondents. Therefore, a letter and a questionnaire were presented to the staff in the
organization. There after an interview were conducted with key informants.
3.9 Data, Presentation, Analysis and Interpretation

3.9.1 Qualitative data analysis
Data processing involved editing raw data to detect errors and omissions, classifying data
according to common features, and tabulation to summarize and organize it. Data analysis
involved qualitative approach of identifying the major themes arising respondents’ answers;
assigning of codes to the themes; classification of the themes under the main theme; and
integrating the responses into the report in a more descriptive and analytical manner.
3.9.2 Quantitative data analysis
Questionnaire data was analyzed using excel worksheets. Frequency tables, percentages, mean
and standard deviations hence helping the researcher to analyze interpret and transform data
acquired into meaningful information.
3.10 Limitations to the study

Negative attitude from some respondents: In this case some respondents are not willing to give
out their information for confidential purposes and this non response affected the results of the
study. However the study overcame this problem by convincing respondents that information
required was only for academic purposes.
Limited time provided by respondents to be interviewed because of being too busy and this make
the study not to meet the deadline of submission of the report. This was overcome by requesting
for ample time to hold discussions with key informants.
16
CHAPTER FOUR PRESENTATION, ANALYSIS AND INTERPRETATION OF
FINDINGS
4.1 Introduction
It comprises of presentation, analysis and interpretation of findings based on specific objectives
of the study. The chapter starts with response rate results, demographic characteristics of
respondents, quantified and qualitative findings.
4.2 Response Rate
Presentation of tabulated data according respondent’s response rate
Table 4.2: Response Rate
Instrument Target Actual Response Response rate

Questionnaire 70 61 87
Interviews 10 10 100
Total 80 61 187
According to Table 4.2 above, out of the 70 questionnaires administered, 61 were returned fully
completed giving a response rate of 87%. Out of 10 respondents targeted for interviews, all were
actually interviewed implying a response rate of 100%. The overall response rate of was, thus,
187%. With that high response rate of 87%, the findings of the study were representative of the
actual population and could therefore be generalized as observed by Sekaran (2003).
4.3 Findings on Background Characteristics

This section presents findings on demographic characteristics of the respondents as presented
below.
4.3.1 Sex characteristics of the Respondents
The gender characteristics of respondents were investigated for this study, and findings are
presented in Table 4.3 below.
17
Table 4.3: Gender of respondents
Category Frequency Percentages

Male 28 45.9
Female 33 54.1
Total 61 100
Source: Primary Data (2021).
Table 4.3 shows that the majority of the respondents were female 33(54.1%) and female were
28(45.9%). Although the sex findings indicated a discrepancy in favor of females, the study was
representative of all sexes since both males and female were included in the study sample. This
implied SMEs are equal opportunity employers.
4.3.2 Age of respondents

The respondents in this study were of varying categories. These categories have been presented
in figure 4.1 below:
Figure 4.1: Age of respondents
35 Above
30-35
Percentage
25-30 Frequency
20-25
0 10 20 30 40 50 60
Source: Primary Data (2021)

From the above figure 4.1, majority of respondents who took part in the study were between 20-
25 years making a total percentage of 54.5%, 15.2% were between the age of 25-30, those
between 30-35 years were 21.2% and those that who were above 35 years were 9.1%. This
indicated that all categories of respondents in reference to different age groups were represented
in this study.
18
4.3.3 Highest Level of Education the Respondents
Table 4.4: Highest Level of Education the Respondents
Education level Frequency Percentage

Primary 5 8
Secondary 10 16
Diploma 12 20
Bachelors 25 41
Post Graduate 9 15
Total 61 100
Source: Primary Data (2021)
The majority of the respondents were Bachelors holders making a total percentage of 41%,
diplomas were 20% and the secondary level were 16%, post graduate level were 15% and
primary level were 8%. This implies that majority of the respondents were knowledgeable
enough to answer questions presented before them.
4.3.4 Length of time with the company

Figure 4.2: Length of time with the company
19
50
45
40
35
30
25 Frequency
Percentage
20
15
10
5
0
Less than 1 year 1-2 years 2-3 years 3 and above

The results indicated that majority of the respondents 28(46%) had worked for a period of 2-3
years, 10(16%) mentioned a period of less than 1 years, 14(22%) worked between 1-2 years and
9(15%) had worked for a period of 3and above years. Based on the numeric results above, it can
be suggested that a fairly good number of staff had reasonable working and therefore, understood
the importance of ensuring that their students passed highly and were in position to provide
reliable information for the study.
4.3.5 Marital status

Figure 4.3: Marital status of respondents
Single
20%
Separated
51%
Married
29%
Figure 4.1 reveals that out of 61 respondents who took part in the study, 29% were married, 20%
of the respondents were single and 51% had separated. The above findings still reveal that
20
married people were covered up with responsibilities that forced them to start an income
generating activity in order to cope up with the living standards.
4.4 The effect of budget planning on academic performance of Secondary Schools

The first objective was to assess the effect of budget planning on students’ academic
performance in Mbale Universal Government Secondary Education Schools. Budget planning
was measured using 06 questions as reflected in the Table 4.5 below:-
Table 4.5: The effect of budget planning on academic performance of Secondary Schools
Items SD D N A SA Mean Std.
Dev
Budget planning is used to 14.8% 6.6% 24.6% 39.3% 9.8% 3.24 1.24
establish budgeting goals and (9) (4) (15) (24) (6)
objectives over a specified
period of time (year) intended
to increase performance of an
entity
The school management has 8.2% 7.8% 13.1% 45.9% 21.3% 3.63 1 1.17
ensured that the budget (6) (5) (8) (28) (13)
planning process is done
through developing a number of
budget strategies
The school management has 1.6% 3.3% 8.2% 47.5% 34.4% 4.15 .854
21
ensured that it establishes a well (1) (10) (5) (29) (21)
defined budget guideline that is
aimed at improving academic
performance in secondary
schools in Mbale district
From a number of well-defined 8.2% 11.5% 11.5% 32.8% 27.9% 3.80 1.65
budget guidelines, schools are (5) (7) (7) (20) (17)
able to set as well as realize set
objectives during budget
planning
To ensure a successful budget 3.3% 14.8% 16.4% 26.2% 36.1% 3.79 1.20
planning process, the school has (2) (9) (10) (16) (22)
ensured that most action plans
are followed
Source: Primary Data, (2021)
As to whether budget planning is used to establish budgeting goals and objectives over a
specified period of time (year) intended to increase performance of an entity, the respondent’s
responses indicated that cumulatively, 14.8% strongly disagreed,6.6% disagreed, 24.6% were
Not sure 39.3% agreed and 9.8% strongly agreed. The mean = 3.2 indicated that the majority of
the respondents agreed with the statement. The result suggests that when Mbale Universal
Secondary Schools staff engaged into designing of budget activities for instance, purchase of
scholastic materials (books, text books, writing aids), which are required in the delivery of
education services that are required by students within the USE schools therefore, the presence
of such staff has a positive hand in students’ expected academic performance. This contributed to
better academic performance in terms of pass and completion rates. To complement on the
findings above, one responding interviewee said that;
“A school budget is made to determine whether resources or funds allocated, are well
aligned to deliver strategy through an integrated plan. The strategy is designed based on
goals and objectives which are translated into improved students’ performance”.
Relatedly, a respondent had this to say whether the school management has ensured that the
budget planning process is done through developing a number of budget strategies 8.2% strongly
22
disagreed, 7.8% disagreed, 13.1% not sure, 45.9%agreed and 21.3% strongly agreed. The mean
= 3.63 indicated that budget planning process is done through developing a number of budget
strategies. The findings reflect the fact that budget planning prepared schools for today-
tomorrow operations by assessing what was to accomplish and how such would be achieved
tends to provide required resources that support school activities for instance re-stocking libraries
with text books, teaching materials among other activities which promote academic performance.
Similarly, a respondent argued that,
“In a school, planning not forgetting budget planning is an ongoing step that can be
highly specialized based on its goals among others. It is up to the school administrators
to recognize what budget goals need to be planned within their individual area. This
translates into better school academic performance”
With respect to whether the school management has ensured that it establishes a well defined
budget guideline that is aimed at improving academic performance in secondary schools in
Mbale district, 1.6% strongly disagreed, 3.3% disagreed, 8.2% not sure, 47.5% agreed, and
34.4% strongly agreed. The mean = 4.15. The findings meant that USE schools had clear steps
upon which their budgets were developed and resources allocated towards activities that would
result in the achievement of better academic performance. To match the findings, one responding
official said,
“Time and again, schools are supposed to follow key guidelines that define budgeting
roles and resource allocation methodologies. These when followed tend to increase
transparency and accountability in the budget process as well as support the school in
realizing their goal hence better academic performance.”
As to whether a number of well-defined budget guidelines, schools are able to set as well as
realize set objectives during budget planning, 8.2% strongly disagreed, 11.5%vdisagreed, 11.5%
not sure, 32.8% agreed and 27.9% strongly agreed. The mean = 3.80 meant that the respondents
the respondents agreed with the statement. The findings meant that USE schools had clear steps
upon which their budgets were developed and resources allocated towards activities that would
result in the achievement of better academic performance. To match the findings, one responding
official said,
23
“Time and again, schools are supposed to follow key guidelines that define budgeting
roles and resource allocation methodologies. These when followed tend to increase
transparency and accountability in the budget process as well as support the school in
realizing their goal hence better academic performance.”
With respect to whether a successful budget planning process, the school has ensured that most
action plans are followed, 3.3% strongly disagreed, 14.8% disagreed,16.4% were not sure, 26.2%
agreed, 36.1% strongly agreed. The mean = 3.79 which corresponded to agreed indicated the
majority of the respondents agreed with the statement. The result suggests that USE schools were
able to successfully analyze budget steps that were in place to support school operations where
schools were able to allocate funds that were required to accomplish students’ academic
performance.
“A number of formally established budgeting criterions and measures for success of the
budget process were followed each financial year. In addition, defining measures of
success and owners of the process keeps the budget process focused and accountable in a
school environment” said an interviewee.
Table 4.6: Correlation results for budget planning and students’ academic performance
budget planning students’ academic

performance
budget planning Pearson Correlation 1 .322**
Sig. (2-tailed) .000
N 61 61
students’ academic Pearson Correlation .322** 1

performance
N 61 61
**. Correlation is significant at the 0.05 level (2-tailed).
Table 4.6 above shows the correlations between budget planning and students’ academic
performance. The findings revealed a significant positive relationship (r = 0.322**) between
24
budget planning and students’ academic performance; meaning that a unit increase in budget
planning increased students’ academic performance by 32.2%. Its implication would be that the
continued developing of school strategies, setting of objectives and action plans confined in a
well-designed budget would result into USE students’ academic performance
4.5 The effect of budget staffing on academic performance of Secondary Schools

The second objective was to assess the effect of budget staffing on students’ academic
performance in Mbale Universal Government Secondary Education Schools. Budget staffing was
measured using 06 questions as reflected in the Table 4.6 below:-
Table 4.7: The effect of budget staffing on academic performance of Secondary Schools
Items SD D N A SA Mea Std.

n Dev
The term budget staffing is 9.8% 11.5% 16.4% 27.9% 26.2% 4.26 5.64
characterized by staff who (6) (7) (10) (17) (16)
possess the right skills, roles,
abilities and competences in
ensuring that budgets are
managed and better academic
realized
The qualities of right skills, roles, 19.7% 9.8 18 27.9% 19.7% 3.18 1.43
25
abilities and competence are (12) (6) (11) (28) (12)
mandatory if the school is to meet
its intended objectives
The efforts made by Mbale 14.8% 11.5% 27.9% 29.5% 7% 3.89 1.24
Secondary Schools’ staff in (9) (7) (17) (18) (11.5)
ensuring better budget
management tend to pave a way
for developing a clear rationale
Staff involved in the budget 19.7% 31.1% 18% 8.2% 14.8% 3.89 4.27
management process adheres to a (12) (19) (11) (5) (9)
number of prevailing guidelines
intended to better academic
performance
All budget staff possesses unique 16.4% 11.5% 14.8 37.7% 11.5% 3.17 1.32
budget roles required to better (10) (7) (9) (23) (7)
academic performance including
better pass rates
With respect to whether the term budget staffing is characterized by staff who possess the right
skills, roles, abilities and competences in ensuring that budgets are managed and better academic
realized, 9.8% strongly disagreed, 11.5% disagreed, 16.4% not sure, 27.9% agreed and 26.2%
strongly agreed. The mean = 4.26 which corresponded to agreed indicated the majority of the
respondents agreed with the statement. The result meant that USE school budgets were well
drafted and aligned to meet USE school objectives and education daily operations including
improving students’ academic performance. In addition, teachers and other administrative staff
with right finance skills, abilities 45 and competences actively engaged in budget planning. In
one of the interviews that were held, an official observed that;
“Budgeting is a tiresome exercise that requires a dedicated team of staff. The USE team
in our schools possesses skills, abilities and knowledge to execute this exercise. This has
been advantageous to our school programs”.
26
The qualitative response highlights the need to use staff with expertise in the area of budgeting in
order to realize short, medium and long term plans of any entity.
Responses to the question as to whether the firm the qualities of right skills, roles, abilities and
competence are mandatory if the school is to meet its intended objectives, 19.7% strongly
disagreed, 9.8% disagreed, 18% were not sure, 27.9% agreed and 19.7% strongly agreed. The
mean = 3.18 indicated that respondents agreed with the statement.
As to whether the efforts made by Mbale Secondary Schools’ staff in ensuring better budget
management tend to pave a way for developing a clear rationale, the respondent’s responses
indicated that 14.8% strongly disagreed, 11.5% disagreed, 27.9% were not sure, 29.5% agreed,
7% strongly agreed. The mean = 3.89 indicated that the majority of the respondents agreed with
the statement. The result suggests that only planned budget activities for instance funds were
allocated to enable the construction and re-stocking of laboratories and libraries with text books,
equipment and furniture among others. These were intended to improve the students reading or
study environment and better their chances for academic excellence or performance. To support
the statement, one respondent said.
“Numerous school budget activities for instance, purchase of scholastic materials (text
books, writing aids, furniture etc) have been supported by a well laid budget hence
facilitating a good learning environment for our students and hence better their academic
performance”.
The qualitative result meant a clear direction for all school operations including learning or
teaching activities coupled with teaching aids were readily available for teachers to use while
delivering lessons.
On whether the staff involved in the budget management process adheres to a number of
prevailing guidelines intended to better academic performance, 19.7% strongly disagreed, 31.1%
disagreed, 18% not sure, 8.2% agreed and 14.8% strongly agreed. The mean = 3.89 indicated
that the majority of the respondents agreed with the statement. The result meant that school
financial guidelines were fully observed and put in practice by Mbale USE school staff which
suggests that key school activities for instance materials were availed to aid the designing of
school lesson matrix, class exercises, ingredients in the labs and fine art materials among others
27
which promoted a good learning environment for better students’ academic performance. In
support of the above was an interviewee, who observed that,
“School administrators are able to provide correct and fair budget breakdown of the
planned expenditures that are necessary to implement the activities and achieve the
objectives of the project”
As to whether the all budget staff possesses unique budget roles required to better academic
performance including better pass rates, 8.2% strongly disagreed, 13.1% disagreed, 21.3% were
not sure, 32.8% agreed and 19.7% strongly agreed. The mean = 3.44 meant firm places
importance on improving product quality. it is observed that USE school staff were attached to
key school sections from which they actively executed their budget assigned roles hence,
supporting school operations and therefore, contributing to the improved the academic
performance of the USE schools. The key informant revealed that;
“Many of our schools use budget committees that comprise of representatives from most
operating school units or sections which provide contributions on behalf of others. They
are required to perform the role of encompassing and reconciling diverse school interests
including realizing better students’ academic performance”
Table 4.8: Correlation results for budget staffing and students’ academic performance
budget staffing students’ academic

performance
budget staffing Pearson Correlation 1 .209**
N 61 61
students’ academic Pearson Correlation .209** 1

performance
N 61 61
**. Correlation is significant at the 0.05 level (2-tailed).
28
Table 4.8 above shows the correlations between budget staffing and students’ academic
budget staffing and students’ academic performance meaning that a unit increase in budget
staffing increased students’ performance by 20.9%. Its implication would be that school staff
with the right skills & knowledge, defining staff roles as well as identifying staff abilities and
competence would translate in more USE pass rates and better students’ academic performance.
4.6 The effect of budget expenditure on academic performance of Secondary Schools

The third objective was to establish the effect of budget expenditure on students’ academic
performance in Mbale Universal Government Secondary Education Schools. Budget expenditure
was measured using 06 questions as reflected in the Table 4.9 below:-.
Table 4.9: The effect of budget expenditure on academic performance of Secondary Schools
Items SD D N A SA Mean Std.
Dev
The concept of budget 8.2% 9.9% 9.9% 29.5% 29.5% 4.48 5.76
expenditure is tagged to the (5) (6) (6) (18) (18)
expected academic performance
in secondary schools
Local budget resources at the 26.2% 32.8% 8.2 9.8% 13.1% 3.58 1.42
29
school are allocated depending (16) (20) (5) (6) (8)
on a number of budget activities
The school management is solely 8.2% 6.6% 18% 39.3% 21.3% 4.13 4.03
accountable for the way budget (5) (4) (11) (24) (11 3)
resources are spent towards
improving its academic
performances
A number of Staff and Teachers 9.8% 34.4% 19.7% 16.4% 13.1% 3.22 1.23
at the school are rewarded with (6) (21) (12) (1 0) (8)
the intent to better academic
performance in schools
Accountability in budget 13.1% 8.2% 18% 27.7% 23% 4.14 5.45
management in a school setting (8) (5) (11) (17) (14)
helps staff account for resources
that have been advanced to them
to execute roles on behalf of the
school
With respect to whether the concept of budget expenditure is tagged to the expected academic
performance in secondary schools, 8.2% strongly disagreed, 9.9% disagreed, 9.9% not sure,
29.5% agreed and 29.5% strongly agreed. The mean=4.48 indicated the majority of the
respondents agreed with the statement. The result meant that USE school staff are directly
accountable for any school resources or funds advanced to them to cater for school activities for
instance school field trips or tours and external school debates among others which are intended
to create a good learning environment for the students intended to academically improve their
education. One of the interviewees commented that:
“School authorities are tasked to track where funds are allocated, assess which
resources are available, and align spending with school goals. In addition, they are
allowed to evaluate whether resources are targeted for students’ academic performance
improvement. This has been core for proper budget management”
30
Responses to the question as to whether the Local budget resources at the school are allocated
depending on a number of budget activities 26% strongly disagreed, 32% disagreed, 8.2% were
not sure, 9.8% agreed and 13% strongly agreed. The mean = 3.58 indicated that the majority of
the respondents agreed with the statement. The quantified results meant that only budgeted
school activities were prioritized for funds thus a sign of resource or fund allocation to create a
conducive learning environment for the students to excel academically. Additionally, one official
observed that:
“In our schools, successful funds allocation requires a coordinated set of activities,
meaning that it’s important to assess all expenditures and how these are furthering
school goals; prioritize programs accordingly; and cut those that do not further goals.”
As to whether the school management is solely accountable for the way budget resources are
spent towards improving its academic performances, the respondents’ responses indicated that
cumulatively, 8.2% strongly disagreed 6.6% disagreed, 18% not sure, 39.3% agreed, 21.3%
disagreed. The mean = 4.13 indicated that the majority of the respondents agreed with the
statement. The results meant that staff were remunerated financially (salaries, wages etc) and
non-financially (housing etc) to execute their assigned duties for instance teach, assign take-
home assignments and mark accordingly, all intended to improve students’ academic
performance in Lyantonde USE schools. On remuneration, one official said,
“What else don’t you know about Teachers’ salaries? Promises have been made over the
years with nothing done. Do you expect teachers to deliver on empty promises?”
While another interviewee lamented that:

“Teachers in USE schools are the caretakers of educational reform, as they oversee its
implementation at the classroom level however, what they are entitled to is very
inadequate which demoralizes them and may finally impact on students ability to perform
better”
Responses to the question as to whether a number of Staff and Teachers at the school are
rewarded with the intent to better academic performance in schools (47.5%) agreed while 29.5%
disagreed.
31
With respect to whether the Accountability in budget management in a school setting helps staff
account for resources that have been advanced to them to execute roles on behalf of the school,
cumulatively the larger percentage (51%) agreed with 21.3% disagreeing. The mean = 4.14
which corresponded to agreed with the statement. These quantified results revealed good use of
public funds and a possibility to re-imbursement of more funds by the government to ensure
public education for the key beneficiaries.
“All public officials are required to account for any resources advanced to them because
without this control, schools have difficulty sustaining new strategies and lack
meaningful accountability” said an interviewee.
Table 4.10: Correlation results for budget expenditure and students’ academic
performance
Budget Expenditure Students’ Academic

Performance
Budget Expenditure Pearson Correlation 1 .627*
N 61 61
Students’ Academic Pearson Correlation .627* 1

Performance
N 61 61
**. Correlation is significant at the 0.05 level (2-tailed)
Table 4.10 above shows the correlations between budget expenditure and students’ academic
budget expenditure and students’ academic performance meaning that a unit increase in budget
expenditure increased students’ performance by 39.8%. Its implication would be that timely
resource allocation, proper spending and accountability of resources would better USE pass rates
hence, students’ academic performance
32
CHAPTER FIVE SUMMARY, DISCUSSION, CONCLUSIONS AND
RECOMMENDATIONS
5.1 Introduction
The chapter comprises of the summary, discussion, conclusions and recommendations based on
the specific objectives of the study. It further looks at the limitations of the study and areas for
further study.
5.2 Summary of Findings
5.2.1 Budget planning and students’ academic performance in secondary schools
33
The study found out that budget planning significantly affected (0.322**) students’ academic
performance in Lyantonde USE schools with a unit increase in budget planning seen to better
students’ academic performance by 32.2%. It is summarized that proper planning through setting
of budgeting goals and objectives improves academic performance while developing budget
strategies and setting up well-defined budget guidelines would foster academic excellence in
USE schools in Lyantonde District however; performance was still at a standstill which explains
unforeseen planning gap
5.2.2 Budget staffing and students’ academic performance in secondary schools
Results obtained on budget staffing and students’ academic performance revealed a significant
positive relationship (0.209**) between the variables. It can further be summarized that active
staff participation explains staff skills and competence in budgeting makes them adhere to
budget guidelines which are required to support school operations and better academic
performance.
5.2.3 Budget expenditure and students’ academic performance in secondary schools
The study established a significant positive (0.398**) relationship between budget expenditure
and students’ academic performance. The findings suggest that timely control of school funds
through emphasizing budget expenditure limits on USE fund misuse while allocating USE funds
to key budget activities, transparent, accountable and rewarding teachers would drive their
teaching morale where students learn and are expected to excel academically.
5.3 Discussion of Findings

Statements as indicated earlier reveal that budget planning and students’ academic performance
took the same direction and strength. This statement correlates with Matt, (2000) who argues that
budget planning is a formal process for establishing budgeting goals and objectives over a
specified period of a financial year and over a long run is key to the increased performance of
organizations. To provide further evidence, a couple of responses on budget planning were
obtained during the study for instance; respondents agreed that USE school staff actively
engaged into designing of budget goals and objectives that were intended to better education
service delivery to students. In a supporting role, an interviewee aired out that;
34
“A school budget is made to determine whether resources or funds allocated or deployed,
are well aligned to deliver strategy through an integrated plan. The strategy is designed
based on goals and objectives which are translated into improved students’
performance”.
The findings are supported by the US National Center for Education Statistics Report, (2003)
which highlights the need for the local school board to establish a meticulous budget preparation
process and guidelines. Thus, the delegation of budget responsibilities among administrators and
schools should be deliberately designed to require consensus at the highest levels of
management. More still, Buell (2007), argues that budget planning starts at the top of any
organization with 56 strategic planning. He stresses that, strategic decisions made by executives
have long lasting financial implications with failure to link or connect the budgeting process with
strategic planning resulting into what is called “dead on arrival”. From this perspective, it can be
argued that poor budget planning negatively affect the overall performance of any organization;
nonetheless, some respondents disagreed to the statement which meant that traces of budget goal
or objectives discrepancies still existed with such linked to the fewer staff involved in the design
of department budget activities. This makes it difficult to attain better performance since
minority views are considered during budgeting.
In addition, Smathers (2012) stresses that budgeting involves planning as one of the important
steps however, he argues that planning needed to be in accordance with school financial
guidelines. To him, budgeting is an anticipation of the future. After budgets are done, they
become a standard for monitoring what actually happens in their operation. The availability of
budget guidelines meant clear outline steps forming a platform for developing a budget that best
aligned resources intended to support the setting up of objectives or goals hence, a gesture for
better students’ academic performance. Despite the above positive respondents, 34% disagreed
or reserved their opinions to the statement which meant budget guidelines seemed outdated or
obsolete and were frequently exploited or were used to misuse USE funds thus, negatively
affecting students’ overall academic performance.
5.3.2 Budget staffing and Students’ academic performance in Lyantonde USE schools
35
Earlier findings revealed a linkage between budget staff and improved academic performance of
students in USE schools in Lyantonde district. In addition, it was found out that having
employees with the right skills & knowledge, staff roles as well as abilities and competences
would translate into better students’ academic performance. The findings have a close link with
findings obtained where many respondents agreed that budget staffing is characterized by staff
who possess the right skills, roles, abilities and competences in ensuring that budgets are
managed and better academic performance realized. This is qualitatively supported by a
respondent who observed that
“Budgeting is a tiresome exercise that requires a dedicated team of staff. The USE team
in our schools possess skills, abilities and knowledge to execute this exercise. This has
been advantageous to our school programs”.
To support the above were Sera & Beaudry, (2007) who argued that, staff need to work together
to ensure that they annually formulate a budget. They argue that once a draft budget is in place,
seeking input from key stakeholders created an opportunity to develop a clear rationale for the
budget which in turn helped key stakeholders to identify a number of budget activities that would
have been omitted. This trend of results highlight the need for more budget staff expertise during
the budgeting process. Furthermore, the Ministry of National Education Indonesia Report, (2004)
highlighted that staff needed to possess subject knowledge, pedagogical competency, and general
academic aptitude of teachers in order to execute their assigned duties and responsibilities.
Additionally, the study reveals that majority respondents 60% adhered to the budget guidelines
that were intended to better academic performance. The findings are in line with Nishimura et
al., (2008) who pointed out that the GoU provides free education for children in Government
schools aided by the provision of school instructional materials, basic physical facilities,
teachers’ salaries and training based on a predetermined budget. The result meant that school
financial guidelines reveals professionalism of teachers in USE schools in terms of being
financially disciplined and competent enough to any budget related matters. In support of the
above was a theme which noted that: “School administrators are able to provide correct and fair
budget breakdown of planned expenditures that are necessary to implement the activities and
achieve the objectives of the project”.
36
5.3.3 Budget expenditure and students’ academic performance in secondary schools
Objective iii) of the study focused on the effect of budget expenditure on students’ academic
performance in Lyantonde USE schools, with key findings revealing a significant positive effect
that budget expenditure had on students’ academic performance which meant that, timely 59
resource allocation, spending and accountability of USE funds would improve students’
academic performance.
The phrase above can be supported by a fraction of respondents who revealed that local budget
resources in USE schools were allocated based on budget activities while a majority respondents
still agreed that school managements were solely accountable for the way budget resources were
spent towards improving its academic performance. These computed findings concur with the
University of Minnesota Budget Journal, (2005) which highlights that an Institution should be
committed to effective fund or resource management and accountability to realize better
academic performance and maintain its status. It’s a good practice that allocation of funds is
done based on specific budget votes that are designed during the budget planning process. By
prioritizing funds, key school activities for instance purchase of scholastic materials, firewood
and food are easily thought of or purchased among others. However, some respondents
questioned accountability of funds allocated which meant that weaknesses of how budget funds
are allocated are still evident. Findings revealed that; funds were re-allocated to less priority
areas ignoring more priority which negatively affected other planned activities that would foster
or boosted more students’ academic performance.
Furthermore, many respondents agreed that a number of USE staff and teachers were rewarded
with the intent to better USE academic performance. The findings harmonize well with Xiaoyan,
(2002) who while referring to a study conducted on Uganda’s teacher salary, observed that
secondary teachers in Uganda were fairly well paid according to their predefined scales or levels.
Equally, a MoES Report, (2013) highlights that USE schools in Uganda receive government
subsidy which comes in two forms that is teacher salary and capitation grants. The ministry
ensures that a predetermined pay schedule is observed and teacher payments effected. From the
above statement, it can be noted that any reward (be it financial or non-financial) tends to drive
37
or motivate an employee towards achieving objectives of their employers done through
execution of 60 their work. For the respondents who disagreed, it can be argued that, teacher
remunerations seemed inadequate resulting into teachers moving from one school to another in
an attempt to teach and better their remunerations. This kind of trend explains the need to better
teacher rewards thus, an always widening gap
5.4 Conclusions
Based on the discussion held above on budget planning of USE schools in Lyantonde District, it
is learnt that delayed budget planning in any school affects school operations and therefore, the
61 overall students’ academic performance while poorly designed budget strategies and not
adhering to budget guidelines blocks schools from realizing better academic excellence among
its students.
Based on the findings obtained about budget staffing and students’ academic performance of
USE schools in Lyantonde District, results reveal budget skills and competence gaps which
explain gaps in school operations that affect teachers from delivering and therefore, under
performance of students. Secondly, failure to adhere to budget guidelines and negligence of
designated staff to execute their budget roles would negatively affect school operations and
overall students’ academic pass rates hence, a problem.
5.4.3 Budget expenditure and students’ academic performance secondary schools
On budget expenditure and students’ academic performance in USE schools, it is concluded that
some USE school officials misappropriated USE funds while some school staff failed to account
for funds allocated and teacher rewards were still insufficient which all negatively affected USE
school activities/operations and eventually students’ academic excellence compromised.
5.5 Recommendations
It is recommended that beneficiaries (PTA, BOGs-Other school staff) be annually involved in the
budget planning process. The essence to this is to ensure that fewer budget activity gaps prevail
since the beneficiaries directly or indirectly affect the school operations. This is likely to forge a
way forward for allocation of resources to critical better school academic performance if and
when budgets are administratively managed. Furthermore, it is noted that, stakeholders make
38
realistic budgets based on forecasts and on strategic plans which are long term. Therefore, it is
recommended that stakeholders convene and devise means of how best to review the obsolete or
out dated budget guidelines as this will lead to up-to-date budget guidelines and constantly
adhered too.
The study came up with key recommendations for budget staffing and students’ academic
performance which include:
The school leadership should seek permission and approval of funds from the School Board of
Governors to boost its capacity building programmes. This will call for conducting of more
budget conferences, workshops and other formal training. These will help enhance teachers’
budgeting skills, abilities, knowledge and support school operations that are instrumental in
academically improving students’ excellence.
Furthermore, it is recommended that school board of directors’ work closely with the school
finance committees and ensure that all school officials adhere to the school financial guidelines
and regulations despite their autonomous powers. This leads to regular financial checks and
discipline to avoid the misappropriation of USE funds as triggered by administrative powers
vested in them.
5.5.3 Budget expenditure and students’ academic performance secondary schools
First is for USE school leadership, school finance committees and office of the bursar to fully
comply with school financial guidelines and procedures as it will create checks and balances in
63 addition to eliminating any possible resource misappropriation tendencies which will drive
the schools forward hence, better students’ academic performance. Recommendation ii) is for the
schools management to liaise with all school stakeholders specifically teachers and other
administrative staff to think about creating agricultural related SACCOs, secure land and engage
in domestic cultivation. The activities involved would be expected to yield profits which would
be shared and hence, improve on their welfare. Lastly, it is recommended that school bursars and
school finance committee members formally communicate to all beneficiaries about the need to
account for any advanced USE funds as failure would result in an audit query and therefore, in
case of failure to account, the advances be fully recovered from their monthly earnings.
5.6 Areas for further study
39
The study investigated budget management and students’ academic performance of Government
Aided Universal Secondary Schools in Uganda. A case study of Lyantonde secondary schools.
Future research should focus on the following areas:-
The effect of budget administrative delays on students’ academic performance of USE schools
in Uganda Budget staff participation criterion and students’ academic performance of USE
schools in Uganda
Finally, focus should be laid on identifying the fact that budgeting has a low contribution to USE
performance meaning that there is still room for us to find out what majorly contributes to the
performance
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42
APPENDICES
APPENDIX ONE: QUESTIONNAIRS FOR TEACHERS AND MEMBERS OF SCHOOL

BOARD OF GOVERNOR
Dear Respondent,
I am Nadunga Safula a Student at Kyambogo University undertaking a study on the financial
budgeting and academic performance in secondary schools in Mbale district. I kindly request you
to answer the following questions sincerely and accurately. The information will only be used for
academic purposes and will be treated with maximum confidentiality.
SECTION A: BACKGROUND INFORMATION (TICK WHERE APPLICABLE)
Gender
Male Female
Age bracket
20-25 25-30 30-35 35 and above
Primary Secondary Diploma Bachelors Post Graduate
Marital status
Single Married Separated
Department
Finance Administration
Employment position
Bursar Head teacher Teacher
43
Length of employment
Less than one year 1-2 yrs 2-3 yrs 3 and above years
SECTION B: THE EFFECT OF BUDGET PLANNING ON ACADEMIC

PERFORMANCE OF SECONDARY SCHOOLS
Please fill in appropriately, by ticking to rank the questions provided under each section,
according to the scores provided; (5, 4, 3, 2 and 1)
Statements SA A NS DA SD
5 4 3 2 1
Budget planning is used to establish budgeting goals and
objectives over a specified period of time (year) intended to
increase performance of an entity
The school management has ensured that the budget
planning process is done through developing a number of
budget strategies
The school management has ensured that it establishes a well
defined budget guideline that is aimed at improving
academic performance in secondary schools in Mbale district
From a number of well-defined budget guidelines, schools
are able to set as well as realize set objectives during budget
planning
To ensure a successful budget planning process, the school
has ensured that most action plans are followed
44
SECTION C: TO ASSESS THE EFFECT OF BUDGET STAFFING ON ACADEMIC
5 4 3 2 1
The term budget staffing is characterized by staff who
possess the right skills, roles, abilities and competences in
ensuring that budgets are managed and better academic
realized
The qualities of right skills, roles, abilities and competence
are mandatory if the school is to meet its intended objectives
The efforts made by Mbale Secondary Schools’ staff in
ensuring better budget management tend to pave a way for
developing a clear rationale
Staff involved in the budget management process adheres to
a number of prevailing guidelines intended to better
academic performance
All budget staff possesses unique budget roles required to
better academic performance including better pass rates
KEY: SA: Strongly Agree, A: Agree, NS: Not sure, D: Disagree, SD: Strongly Disagree
45
SECTION D: THE EFFECT OF BUDGET EXPENDITURE ON ACADEMIC
5 4 3 2 1
The concept of budget expenditure is tagged to the expected
academic performance in secondary schools
Local budget resources at the school are allocated depending
on a number of budget activities
The school management is solely accountable for the way
budget resources are spent towards improving its academic
performances
A number of Staff and Teachers at the school are rewarded
with the intent to better academic performance in schools
Accountability in budget management in a school setting
helps staff account for resources that have been advanced to
them to execute roles on behalf of the school
KEY: SA: Strongly Agree, A: Agree, NS: Not sure, D: Disagree, SD: Strongly Disagree
Thank You for your time
46
APPENDIX TWO: INTERVIEW GUIDE FOR HEAD TEACHERS AND BURSARS
Dear respondent,
I am Nadunga Safula a Student at Kyambogo University undertaking a study on the financial
budgeting and academic performance in secondary schools in Mbale district. I kindly request you
to answer the following questions sincerely and accurately. The information will only be used for
academic purposes and will be treated with maximum confidentiality.
Thank you for your kind cooperation
Yours faithfully,
i. Budget Planning Please comment about budget planning in line with academic
performance in your school
ii. What is your view about developing strategic decisions during the planning process?
iii. How has the school been able to set SMART objectives during the budget planning
process?
iv. Budget Staffing how is budget staffing handled in your school environment?
v. What criterion is followed to ensure that staff participates in budget management?
vi. What qualities should staff possess to be able to participate during budgeting?
vii. Budget Expenditure elaborate on budget expenditure on your schools academic
performance
viii. How are resources allocated in your school environment?
ix. How is spending of funds closely monitored in your school environment?
Thank You for your time
47
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FINANCIAL BUDGETING AND ACADEMIC PERFORMANCE IN SECONDARY

SCHOOLS IN WAKISO DISTRICT

MR. SSEGUJA LAMECK

1.2 Background to the Study

Uganda Government education budget had to be increased considerably with introduction of

1.3 Problem statement

Results of a National Assessment of Secondary Education Performance taken in 2016, suggest

1.4 Objective of the study

1.7 Scope of the study

2.3.1 Budget planning and students’ academic performance

According to Zimmerman (2015), while referring to a study conducted in Massachusetts

2.3.3 Budget expenditure and students’ academic performance

2.4 Summary of the literature reviewed

3.1 Research Design

3.2 Study Population

3.3.2 Sampling Technique

3.3.2.2 Simple random sampling

3.4.2 Secondary Data sources

3.5 Data Collection Methods

3.6.2 Interview guide

3.7 Reliability and Validity of the Research Instruments

3.7.2 Reliability of the Instruments

3.9 Data, Presentation, Analysis and Interpretation

3.10 Limitations to the study

Instrument Target Actual Response Response rate

4.3 Findings on Background Characteristics

Category Frequency Percentages

4.3.2 Age of respondents

Source: Primary Data (2021)

Education level Frequency Percentage

4.3.4 Length of time with the company

Source: Primary Data (2021).

4.3.5 Marital status

4.4 The effect of budget planning on academic performance of Secondary Schools

budget planning students’ academic

students’ academic Pearson Correlation .322** 1

4.5 The effect of budget staffing on academic performance of Secondary Schools

Items SD D N A SA Mea Std.

budget staffing students’ academic

students’ academic Pearson Correlation .209** 1

4.6 The effect of budget expenditure on academic performance of Secondary Schools

While another interviewee lamented that:

Budget Expenditure Students’ Academic

Students’ Academic Pearson Correlation .627* 1

5.3 Discussion of Findings

APPENDIX ONE: QUESTIONNAIRS FOR TEACHERS AND MEMBERS OF SCHOOL

SECTION A: BACKGROUND INFORMATION (TICK WHERE APPLICABLE)

20-25 25-30 30-35 35 and above

Primary Secondary Diploma Bachelors Post Graduate

SECTION B: THE EFFECT OF BUDGET PLANNING ON ACADEMIC

Thank You for your time

Thank You for your time

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