Budgeting in Budget Management Centres (BMCs) in Sekondi/Takoradi Metro Health Directorate
Frank Ekow Arthur

Abstract
The study was to understand budgeting in all five BMCs in the Sekondi/Takoradi Metro Health Directorate. Issues covered in this study include, theories and evolution of budgeting, budgeting process of BMCs, types of budgets prepared by BMCs. The study further examined the preparation, implementation, monitoring and evaluation of budget and possible links between budget and objectives of BMCs. Purposive sampling technique was adopted for the study. The research instrument (questionnaires) was self-administered. The data obtained was analysed using the Statistical Package for the Social Sciences (Version 16.0) with both descriptive and inferential statistics. Results show that the average number of staff in any section responsible for budgeting was 5.2.With a test value of 4, degree of freedom of 4 and 95% confidence level, the following results were found to be statistically significant at 1%: Lack of collaboration from various sections (0.009***) and weak financial discipline (0.004***).The study recommended among others a linkage between budgets and objectives. Budget committees should prepare ensuing year’s budgets in the last quarter of the current year. Finally, for the sake of uniformity in terms of assessing budget performance in BMCs, a common type of budget approved by an appellate body within the health sector should be recommended nationwide.

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