Investigating the factors affecting budget implementation in the Namibian Ministry of Home Affairs and Immigration
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Date
2021
Authors
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Publisher
University of Namibia
Abstract
Despite control and implementation being used as tools for the proper and efficient administration
of resources at the Ministry of Home Affairs and Immigration, the Ministry still faces difficulties
with budget implementation. As such, the study sought to investigate factors affecting budget
implementation at the Ministry of Home Affairs and Immigration with a focus on monitoring and
evaluation, availability of financial resources, organisational financial policies, and government
financial regulations.
The study adopted a descriptive survey research design to explore factors affecting budget
implementation within the Ministry of Home Affairs and Immigration. Questionnaires and
interviews were used to collect quantitative and qualitative data, respectively. The respondents
comprised of Deputy Directors, Administrative Officers in the procurement department, Control
admin officers, Accountants and internal auditors, Budget Assistants and HR personnel. Out of a
population of 50 employees directly working with budgets, 44 employees f01med the
representative sample. Purposive sampling was used to select the sample to ensure that only
knowledgeable individuals were contacted for data collection.
The research findings revealed a myriad of factors behind the challenges faced at the Ministry
when it comes to budget implementation concerning monitoring and evaluation, availability of
financial resources, organisational financial policies and government financial regulations. Some
of the critical factors include frequency of budget revision, departments' coordination on
budgetary issues, staff training on budget implementation, ministerial overspending, budgeting
spending and Ministry efficiency amongst others. Despite all the factors hindering efficient budget
implementation at the Ministry, the study confinned there are systems in place to support budget
implementation. The study rejected all the null hypothesis and accepted the alternative hypothesis.
The study recommends that for the Ministry of Home Affairs and Immigration to curb challenges
in budget implementation, there is a need for procedures and guidelines in the allocation of funds
and operational implementation policies. This study will benefit the Central Government and the
Ministry of Finance as it proposes best practice and strategies to mitigate failures in budget
implementation and control
Description
A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration Finance
Keywords
Ministry of Home Affairs and Immigration, Budget implementation, Namibia, University of Namibia