Assessment of budgetary influence on organizational performance of nonprofit entities in Rwanda a case study of Rwanda Pentecostal Church Association

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Kampala International University, College of Economics & management.
This research report entitled “Assessment of Budgetary Influence on Organizational Performance of Nonprofit Entities in Rwanda” is a result of research carried out in Rwanda Pentecostal church association. The objectives of the study were to find out the budget control in terms of meaning, objectives and advantages, determine the budgeting process and examine the budget administration and its influence on organizational performance at RPCA. This study employed research methodology, where descriptive research design was used because the respondents were given an opportunity to answer and explain the issues they were familiarly with. Stratified random sampling and judgmental method were used as sampling procedures. The population was one hundred five (105). The sample size included ninety-seven (97) of respondents. The findings show that an organization can meet its overall objectives with proper budget system, this means budgeting (budget preparation), budgetary control (use of budgets to control) and budget administration; Otherwise it cannot meet its objectives. The findings show that RPCA had not proper budget system which caused some problems. The research findings revealed that budget influences the organizational performance because the performance of any organization’s operation is the result of budget system, therefore the budget has the vital important on organizational performance. Researcher recommended RPCA to put in place the following: Following the budget, including budget controller into budget committee, budget manual and allowing equitable participation among stakeholders in budgeting operation.
A thesis presented to the school of postgraduate studies and research Kampala International University Kampala, Uganda in partial fulfillment of the requirements for the Degree Master of Business Administration
Budgetary influence, Organizational Performance, Nonprofit entities, Rwanda, Rwanda Pentecostal Church Association