Budgeting and Budgetary Controls and Operational Performance of Colleges of Education in the Western North Region of Ghana

Abstract

The study examined the influence of budgeting and budgetary control on the operational performance of the colleges of education in the Western North Region of Ghana. Using the census sampling technique, sixty (60) respondents from the three colleges of education in the Western North region were targeted. Quantitative research approach and explanatory research design were used as the main design of the study. The Statistical Product for Service Solutions (version 25) was used for the descriptive, correlation and regression analysis to test the specific objectives of the study. The study found that the Colleges of Education in the Western North region conform to budgeting best practices. Budgeting and budgetary control practices are highly effective at the Colleges of Education. The study further found that there is a statistically significant positive relationship between budgeting and budgetary controls and operational performance at the Colleges of Education. Budgeting and budgetary controls account for a statistically significant substantial positive variance in operational performance. Specifically, budgetary planning and monitoring and control insignificantly but positively contributes to the operational performance of the colleges of education. The study recommends that measures should be put in place to enhance the budget and budgetary control practices at the colleges of education especially budget planning, budget control and monitoring in order to achieve the full benefits of budgeting and budgetary controls with regards to the operational performance of the colleges of education.