Budgeting and Budgetary Control and Organisational Performance of Public Institutions In Ghana: a Case Study of Ghana Maritime Authority

Abstract

ABSTRACT The research examined budgeting and budgetary control as a tool for institutional control in public institutions, using Ghana Maritime Authority (GMA) as a case study. The purpose of the research was to determine if there is a connection between budgetary control and administrative control. A descriptive survey design was used for the study. A sample of 100 respondents from the GMA workers' population of one hundred and thirty (130) was chosen using a stratified random sampling technique. Questionnaires were used to gather primary data from respondents. The data was analysed using Statistical Packages for Social Sciences (SPSS) by adopting descriptive and inferential statistics. The study showed that there was a positive relationship between budgetary control and administrative control. The budgetary control and the challenges in the control systems which have a significant impact on administrative control are among the factors examined. Budgetary control also influenced organisational performance but was not as pronounced as the variables in the control process and the problems in the budgetary control systems. It was also observed that the organisation's budgetary control is well regulated, making it impossible to adjust to changes in periods of fluctuating conditions. The study recommends that the management of the Ghana Maritime Authority should continue to review its budget and budgetary control systems to assess its efficacy. The budgetary control system of the GMA should be made flexible, which would help to solve the challenge of complexity in adapting to changes in periods of fluctuating conditions.