CHAPTER FOUR

DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS

4.0 Introduction
This chapter focuses on data presentation, data analysis and discussion. The data was obtained
from the study titled effectiveness of budgeting process on financial control and were based on
the four specific objectives which were to examine how budget is prepared at CRDB, to examine
how budget contribute to organization performance at CRDB and to identify challenges that face
by CRDB in budgeting.

4.1 General Characteristic of the Respondents

The general characteristics of respondents in this study includes sex of respondents, age of
respondents, professional level of respondents , work experience of respondents and working
position (job title) at CRDB in Arusha,Tanzania.

4.1.1 Age of Respondents at CRDB

Age defined as period of human life measured by years from birth usually marked by a certain
stage or degree of mental or physical development. Age was grouped into five groups, 26-30
years, 31-35 years, 36-40 years, 41-45 years and 46 and above years. The analysis on age group
showed that three respondents (12%) were in age group of 26-30 years old, fifteen respondents
(60%) were in age group of 31-35 years old, three respondents (12%) were in age group of 36-40
years old and two respondents (8%) were in age group of 41-45 years and two respondents (8%)
were in age group of 46 years and above as shown in table 4.1 below. This indicates that the
majority of staff belong to age group which were economically active hence will help to improve
the organization performance.
Table 4.1: Age of Respondents at CRDB

S/NO Age group Frequency Percentage

1 26-30 years 3 12
2 31-35 years 15 60
3 36-40 years 3 12
4 41-45 years 2 8
5 46 years and above 2 8
Total 25 100

4.1.2 Sex of Respondents at CRDB

Sex can be defined as either the male or female division of species; the study wants to know the
ratio between males and female in the study area in relation to their contribution in organization
performance. It was assumed that the sex of respondents being male or female could influence
the performance in an organization. The analysis showed that twenty one respondents (84%)
were male and four respondents (16%) were female as shown in table 4.2 below. This indicates
that there is more male staff to a larger extent compared to women. In additional accounts and
finance subject need a good background of mathematics while many women are not good in
mathematics but they are good in language subjects.

Table 4.2 Sex of Respondents at CRDB

S/NO Sex Frequency Percentage

1 Male 21 84

2 Female 4 16

Total 25 100

Source: Field data, (2021)

4.1.3 Professional Level of Respondents at CRDB

Professional levels are different types of level within profession knowledge that employees
should have a qualification in getting the job title. It was assumed that the higher the level of
professional could influence the staff contribution on organization performance. The analysis
showed those fifteen respondents (60%) they had a professional level of Bachelor degree, five
respondents (20%) they had professional level of masters’ degree and professional level of
certified Public Accountants and five respondents (20%) they were engineers (IT). This indicates
that CRDB in Arusha staff had adequate professional level to influence organization
performance as shown in table 4.3 below

Table 4.3: Professional Level of Respondents at CRDB

S/NO Professional level Frequency Percentage

1 Certificate - -

2 Diploma - -
3 Bachelor 15 60
4 Masters and CPA 5 20
5 Engineers(IT) 5 20
Total 25 100
Source: Field data, (2021)

4.1.4 Work Experience of Respondents at CRDB

Work experience is the period that the employee of a certain organizational has worked. This is
according to years, months bases. Work experience was grouped into four major categories 1-3
years, 4-6 years, 7-10 years and 11 and above years. It was assumed that work experience had a
direct relation to staff contribution to organization performance. The analysis showed that the
four respondents (16%) they had work experience between 4-6 years, four respondents (16%)
had work experience between 7-10 years and seventeen respondents (68%) they had work
experience above 11 years. This indicate that majority of staff had long work experience which is
above eleven years see table 4.4 below

Table 4.4: Work Experience of Respondents at CRDB

S/NO Work experience Frequency Percentage

1 1-3 years - -
2 4-6 years 4 16
3 7-10 years 4 16
 4 11 and above years 17 68
Total 25 100
Source: Field Data, (2021)

4.1.5 Work Position (Job title) of Respondents at CRDB

Job title is a term that describes the position had an employee within an organization. Job title
depends according to education knowledge that the employee has. It was assumed that work
position had a direct relation to the organization performance. The analysis showed that two
respondents (8.3%) they belong to top management , three respondents (12%) were belong to
Head of departments, ten respondents (40%) were belong to account and finance section and ten
(40%) they belong to normal staff. This implies that there more staff belong to account and
finance section and normal staff, see table 4.5 below

Table 4.5 Working Position of Respondents at CRDB

S/NO Job title Frequency Percentage

1 Top management 2 8
2 Head of department 3 12
3 Account and Finance 10 40
section
4 Normal Staff 10 40
Total 25 100
Source: Field data, (2021)

4.2 Budget Preparation in CRDB

The readiness of Agency spending plan depends on Medium Term Expenditure Framework
(MTEF). CRDB contains five offices which are Department of Account, finance and bank
Administration, Department of Engineering(IT) Unit, Department of Planning, Department of
Procurement Management Unit, whereby each division is required to set up its own particular
money related arrangement and these monetary arrangement there after edge the Agency
spending which is submitted to the Ministry of Works and banking to be gathered together with
the Ministry's budgetary arrangement in conclusion submitted to the Ministry of Finance to
shape the national spending design. The national spending design is then submitted to Economic
and Finance Committee of the regional level gives prior support to the evaluations already they
are submitted to the headquarters for verbal encounter, talk and underwriting.

4.2.1 Budgeting Preparation Procedures in CRDB

As per Private company activity manual, company announced its goal by presenting execution
planning in moving arrangement and forward spending rules. In CRDB the execution of
spending task check list is through advance report assessment which helps in the correlation of
expected execution with the real revealed execution. This is done through assessment of
quarterly reports submitted from these five bureaus of the Agency.

2.1.1 Analysis from Questionnaire on Budget Preparation Procedure

Table 4.6 beneath demonstrates the rate disseminations on the strategies took after by CRDB in
spending arrangement, where by 17 (85%) of respondents, reacted "yes" that spending readiness
is ordinarily beginning from every subsection, while 3 (15%) of respondents reacted "no", at that
point is trailed by spending survey process by planning group and administration group for
additionally audit whereby 18 (90%) of respondents concurred by reacting "yes" while 2(10%)
of respondents differ by reacting "no" separately, at last 17(85%) of respondent said "yes"
and3(15%) of respondents said no for the classes of perpetual secretary for assist endorsement
and spending usage individually, while 15(75%) of respondent said there is extra method

Separated from the previously mentioned, that system is finished by first figuring the sparing and
asses the obligations while 5(25%) of respondent they said they don't have the foggiest idea.

From the discoveries over the scientist understood that, dominant part of respondents know the
techniques of spending planning and without a doubt spending readiness begins from the clients
of the spending who start the sources of info which are important for spending plan, at that point
they present the contributions to the home office for introductory audit. There after the sources of
info are submitted to the Budgeting Team for solidification to shape one spending design of the
Agency and a short time later submitted to the Management gather for moreover review.

Organization gathering (Stake Holders) contain of head of divisions, Regional boss and Head of
Stations of CRDB. The money related support is then submitted to the Agency Workers together
with Stake holders for starting Approval; after that it is submitted to the Permanent Secretary of
the Ministry for elevate Approval ultimately submitted to the Ministerial Advisory Board (MAB)
for decisive Approval. By then Implementation of the money related remittance is the last stage

Table 4.6: Budgeting Preparation Procedure in CRDB

Procedure in Budget Yes No Total

Preparation
Responden Perce Responden Perce Responden Percent
ts nt ts nt ts
Each subsection or 17 85 3 15 20 100
department prepare
its
Budget
Budget review 18 90 2 10 20 100
process by budgeting
team
Management team for 18 90 2 10 20 100
further review
Permanent Secretary 17 85 3 15 20 100
for further approval
Budget 17 85 3 15 20 100
implementation
Others Specify 15 75 5 25 20 100
Source: Field Data, (2021)

4.2.1.2 Analysis from Interview on Budgeting Preparation Procedure

Table 4.7: Analysis from Interview on Budgeting Preparation Procedure

S/n Response Frequency Percentage

1 Strongly Agree 5 100

2 Disagree - -

Total 5 100

Source: Field Data, (2021)

The examination demonstrated in table 4.7 over five respondents (100%) that were top
administration and head of office said that there five methodology embraced in planning of
spending plan by CRDB. The examination additionally discover that there are five system which
are readiness of spending plan by every office, spending survey process by the planning group,
administration group for additionally audit, changeless secretary advance endorsement and last
spending execution.

4.2.1.3 Analysis from Documentary Review on Budgeting Preparation Procedure

Documentary review was administered to find out on the following aspects: how budget is
prepared by each department, budget review process by budget team, management team review,
permanent secretary approval and how budget is implemented. Various documents from CRDB
like managers and department report were used to make a documentary review analysis.

The analysis showed that the organization of CRDB has some procedure for budget preparation
such as preparation of budget by each department, budget review process by the budgeting team,
management team for further review, permanent secretary further approval and last budget
implementation.

4.2.2 Types of Budget Prepared by CRDB

The Table 4.8 underneath demonstrates the kinds of spending plan being set up by CRDB,
whereby among of 25 respondents 16(64.0%) concurred that both two sorts of spending plan is
being set up by CRDB, while 5(20.0%) stated, just operational spending plan is being set up by
CRDB and 4(16.0%) concurred that exclusive capital spending plan is for the most part arranged
by CRDB. The ramifications of the above rate conveyances gave us reality that the two sorts of
spending plans are being set up by the offices' i.e. Operational spending plans and capital
spending plans; anyway it isn't the situation that all offices ought to get ready both the sorts of
the financial plans in each monetary year. The financial plans are set up under the Zero Based
Budgeting framework, in other words each year you need to begin once again setting up your
budget.

Table 4.8: Types of Budget Prepared by CRDB

Type of Budget Frequency Percent

Operational budget 5 20
Capital budget 4 16
Both operational and 16 64
Capital budget
Total 25 100
Source: Field Data, (2021)

4.2.3 Summary on Budget Preparation in CRDB

The analysis from survey (questionnaire), discussion (interview) and documentary review
showed that, there are five procedures with other specified. Such procedure identified by CRDB
in preparation of budget are such as preparation of budget by each department, budget review
process by the budgeting team, management team for further review, permanent secretary further
approval and last budget implementation. The analysis also showed that there other procedure
identify by respondents such as first calculating the saving and asses the debts.

4.3 The Contribution of Budget in Organization Performance

The study wants to examine the contribution of budget in performance of CRDB. In order come
up with reasonable data four question were formulated as follows. Various data collection tools
were employed which includes questionnaire, interview and documentary review

4.3.1 Analysis from Questionnaire on the Contribution of Budget in Performance of CRDB

The questionnaire was administered to account and finance department staffs and normal staff
who were twenty in total. The respondents were required to respond to the questions related to
the contribution of budget in performance of CRDB.

1. Mobilization of Resource
Respondents were required to respond to the question, if budget contribute or result to resource
mobilization at CRDB were required to respond yes if budget result to resource mobilization and
No if budget doesn’t result to resource mobilization or I don’t know if they were not sure of the
contribution of budget on resource mobilization. The analysis showed that twenty respondents
(100%) they respondents yes which signifies that budget has resulted to resource mobilization at
Table 4.9: Contribution of Budget in Resource Mobilization at CRDB

Respondents Frequency Percentage

Yes 20 100
 No -

I don’t know -

Total 20 100

Source: Field Data, (2021)

2. Measuring Actual Performance

Respondents were required to respond to the question, if budget contribute in measuring actual
performance at CRDB were required to respond yes if budget contribute in measuring actual
performance and No if budget contribute in measuring actual performance or I don’t know if
they were not sure of the contribution of budget in measuring actual performance. The analysis
showed that twenty respondents (100%) they respondents yes which signifies that budget has
resulted to contribution in measuring actual performance at CRDB hence enhancement of
performance, see table 4.10 below.

Table 4.1: Contribution of Budget in Measuring Actual Performance at CRDB

Respondents Frequency Percentage
Yes 20 100
No -
I don’t know -
Total 20 100
Source: Field Data, (2021)

3. Management Accounting System

Respondents were required to respond to the question, if budget result to introduction of
management accounting system at CRDB. Respondents were required to respond yes if budget
result to introduction of management accounting system and No if budget doesn’t result to
introduction of management accounting system or I don’t know if they were not sure of the
contribution of budget introduction of management accounting system. The analysis showed
those fifteen respondents (85%) they respond yes and three respondents (15%) they were not
sure about the contribution of budget in introduction of management accounting system. The
majority of respondents (85%) which signifies that budget has resulted to introduction of
management accounting system at CRDB hence enhancement of performance see table 4.11
below.

Table 4.2: Introduction of Management Accounting System at CRDB

Respondents Frequency Percentage

Yes 17 85
No -
I don’t know 3 15
Total 20 100
Source, field 2020