Enhancing organisational performance through budget execution and internal control systems: Evidence from the parliamentary commission of Uganda
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Date
2026-01-20
Journal Title
Journal ISSN
Volume Title
Publisher
Scientific Research Publishing
Abstract
This study examines the role of budget execution in enhancing internal control systems and improving organisational performance within the Parliament of Uganda. Anchored in Public Financial Management (PFM) theory and Agency Theory, the research adopts a mixed methods approach, integrating quantitative surveys (n = 188) and qualitative interviews with key informants, including finance officers, auditors, and parliamentary administrative staff. Findings reveal a strong positive correlation between budget execution and organizational performance (r = 0.678, p < 0.01), highlighting that internal control systems are reinforced through inclusive budgeting, variance analysis, expenditure tracking, and timely corrective action. Qualitative insights suggest that, although formal internal control structures exist, political interference, capacity limitations, and inconsistent enforcement impede optimal performance. The study concludes that enhancing budget execution alongside robust internal controls is critical for improving organisational efficiency and fiscal accountability. Policy implications include the strengthening of audit follow-up mechanisms, investment in digital financial tools, and the reduction of political interference to ensure consistent application of financial controls. This study contributes to the literature on PFM in Sub Saharan Africa by providing an integrated framework for aligning budget execution with internal controls in legislative institutions.
Description
This study demonstrates that effective budget execution and robust internal controls enhance performance and accountability at the Parliamentary Commission in Uganda. When funds are utilized as planned and properly monitored, service delivery improves and waste is reduced. The findings also reveal challenges such as political influence and limited capacity that undermine performance. By demonstrating how improved financial management strengthens transparency and efficiency, this research contributes to SDG 16 on strong institutions and supports Uganda’s NDP IV objectives of enhancing governance, service delivery, and efficient utilization of public resources.
Keywords
Budget Execution, Internal Control Systems, Organisational Performance, Public Financial Management, Legislative Oversight
Citation
Kalembe, J., Rukanyangira, N., & Zombeire, R. (2026). Enhancing organisational performance through budget execution and internal control systems: Evidence from the parliamentary commission of Uganda. Open Journal of Business and Management, 14(1), 603–616.