2026-09-23T23:39:51Zhttps://repository.unam.edu.na/server/oai/request

oai:repository.unam.edu.na:11070/41082025-09-06T22:01:28Zcom_11070_3315com_11070_3305col_11070_2806

Akande, Joseph Olurunfemi Shifonono, Juliana 2025-09-02T12:53:05Z 2025-09-02T12:53:05Z 2021 http://hdl.handle.net/11070/4108 A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration Finance 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 en University of Namibia Ministry of Home Affairs and Immigration Budget implementation Namibia University of Namibia Investigating the factors affecting budget implementation in the Namibian Ministry of Home Affairs and Immigration Thesisopen.access