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The general objective of this research was to assess the effect of budgeting practices on performance of public institutions in Kirehe hospital. This study had the following specific objectives to establish effect of budget preparation practices on performance of Kirehe hospital, examine the effect of budget implementation practices on performance of in Kirehe hospital and determine the effect of budget monitoring and evaluation practices on performance of Kirehe hospital. For this study, the researcher used quantitative data collected from closed ended questionnaire while descriptive and explanatory analysis used for generating frequencies, percentages, mean and standard deviation. Explanatory design used for association between variables, researcher used correlational design. The study population for this study was 187 Staffs including Director General, Procurement officer, Planning &Monitoring and Evaluation of hospital, Administrative assistant, Public relation & communication, Public relation & communication, Internal Auditor, QI Officer, Administration & Finance staff, and medical staff at the Kirehe Hospital. The researcher decided gathered data from every single individual or unit within the target population, without using any sampling techniques. Documentary and questionnaire sources used to compile information for the study. Using SPSS, the researcher determined descriptive statistics such as frequency distributions, percentages, means, and standard deviation. The results indicated the coefficient of β1 equal to 0.307 indicates that a one-unit increase in budget preparation practices is associated with a 0.307-unit increase in the performance of Kirehe hospital. This effect is statistically significant (p < 0.05). The coefficient of β2 equal to 0.443 means that a one-unit increase in budget implementation practices is associated with a 0.443-unit increase in the performance of Kirehe hospital. This effect is statistically significant (p < 0.05). The coefficient of β3 equal to 0.282 implies that a one-unit increase in budget monitoring and evaluation practices is associated with a 0.282-unit increase in the performance of Kirehe hospital. This effect is statistically significant (p < 0.05). Kirehe hospital should promote effective coordination and communication among different departments during the budget implementation process. This will ensure that budgeted activities are executed smoothly and that resources are allocated efficiently across various units.
Nshimiyimana et al. (Mon,) studied this question.