Felix Dissertation
Felix Dissertation
FACULTY OF ENGINEERING
DIRECTORATE OF RESEARCH AND GRADUATE TRAINING
EXAMINING THE INFLUENCE OF EFFECTIVE BUDGETING AND POLICY ON
INFRASTRUCTURE MAINTENANCE ON ORGANIZATIONAL PERFORMANCE
AT UGANDA NATIONAL BUREAU OF STANDARDS
BY
WALIRE FELIX
WALIRE FELIX
21/U/GMET/14673/PE
i
APPROVAL
This is to certify that this dissertation by WALIRE FELIX 21/U/GMET/14673/PE entitled,
“Examining the influence of infrastructure maintenance on organizational performance in
budgeting and policy at Uganda National Bureau of Standards” has been submitted for
examination with our approval as Institute supervisors.
ii
DEDICATION
This dissertation is dedicated to my family for their financial support, moral encouragement
and prayers during my entire study.
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ACKNOWLEDGEMENT
I am deeply indebted to my research supervisor Dr. Bulolo Sam and ENG. Joel Mubiru for
his patience with my inadequacies as he guided me through the research process. Without
your parental and professional input, this research would have been difficult to elevate to its
current level.
I acknowledge with gratitude the contributions and co-operation made by the staff and all
respondents from Uganda National Bureau of Standards for their willingness to provide the
necessary information when I visited the organization during the research process. Without
their cooperation, this study would have been impossible to accomplish.
I also thank my colleagues at Kyambogo University, persons who dealt with secretarial work
and those who read through the questionnaires and perfected the draft report.
Above all, I thank the Almighty God for his protection and guidance throughout this work.
I deeply treasure the contributions of all the above persons and ask God Almighty to richly
bless them.
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TABLE OF CONTENTS
DECLARATION........................................................................................................................i
APPROVAL..............................................................................................................................ii
DEDICATION.........................................................................................................................iii
ACKNOWLEDGEMENT......................................................................................................iv
TABLE OF CONTENTS.........................................................................................................v
LIST OF TABLES..................................................................................................................ix
LIST OF FIGURES.................................................................................................................x
LIST OF ACRONYMS AND ABBREVIATIONS..............................................................xi
ABSTRACT............................................................................................................................xii
CHAPTER ONE.......................................................................................................................1
INTRODUCTION....................................................................................................................1
1.1 Background of the study....................................................................................................1
1.3 Objectives of the study.......................................................................................................3
1.3.1 Main objective..................................................................................................................3
1.3.2 Specific objective.............................................................................................................3
1.4 Research questions.............................................................................................................3
1.6 Significance of the study....................................................................................................4
1.7 Scope of the study...............................................................................................................4
1.7.1 Content scope...................................................................................................................4
1.7.2 Geographical scopes........................................................................................................4
1.7.3 Time scope........................................................................................................................5
1.8 Conceptual framework......................................................................................................5
1.9 Chapter summary..............................................................................................................6
CHAPTER TWO......................................................................................................................7
LITERATURE REVIEW........................................................................................................7
2.1 Introduction........................................................................................................................7
2.2 Theoretical review..............................................................................................................7
2.3 Conceptual review..............................................................................................................8
2.4 Empirical review.................................................................................................................9
2.5 Literature summary and gaps.........................................................................................14
CHAPTER THREE...............................................................................................................15
METHODOLOGY.................................................................................................................15
3.1 Introduction......................................................................................................................15
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3.2.1 Research design.............................................................................................................15
3.2.2 Methodology of the Study.............................................................................................15
The study will employ both qualitative and quantitative methods....................................15
3.2.2.1 Qualitative Methodology...........................................................................................15
3.2.2.2 Quantitative approach...............................................................................................15
3.3 Population and sample.....................................................................................................16
3.3.1 Population......................................................................................................................16
3.3.2 Sample and sampling methods.....................................................................................16
3.3.2.1 Sampling strategies....................................................................................................16
3.4 A Brief Description of the Study Area............................................................................17
3.5 Data Collection.................................................................................................................17
3.5.1 Questionnaire.................................................................................................................17
3.5.2 Interviews.......................................................................................................................18
3.5.3 Document review...........................................................................................................18
3.6 Data sources......................................................................................................................18
3.6.1 Primary sources.............................................................................................................18
3.6.2 Secondary sources.........................................................................................................18
3.7 Information analysis........................................................................................................19
3.7.1 Quantitative data analysis............................................................................................19
3.7.2 Qualitative data analysis...............................................................................................19
3.8 Ethical considerations......................................................................................................19
CHAPTER FOUR..................................................................................................................21
PRESENTATION, ANALYSIS AND INTERPRETATION OF RESULTS...................21
4.1 Introduction......................................................................................................................21
4.2 Response Rate...................................................................................................................21
4.3 Findings on background information of the respondent..............................................21
4.3.1 Sex characteristics of the Respondents........................................................................22
4.3.2 Age of the Respondents.................................................................................................22
4.3.3 Highest Level of Education...........................................................................................23
4.3.4 Work Experience.........................................................................................................24
4.4 Empirical findings............................................................................................................24
4.4.1 Organizational performance on budgeting and policy at UNBS..............................25
4.4.2 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS.........................................................................................27
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4.4.2.1.1 Analysis of Variance (ANOVA) for current budgeting procedure and
allocations towards organizational performance on budgeting and policy at UNBS......30
4.4.3 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS........................................................................................................................31
4.4.3.1 Regression of infrastructure maintenance and organizational performance on
budgeting and policy at UNBS..............................................................................................34
4.4.4 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS..............................................................................................35
4.4.3.1 Regression analysis of infrastructure maintenance accountability and
organizational performance on budgeting and policy at UNBS........................................37
CHAPTER FIVE....................................................................................................................40
SUMMARY, DISCUSSION, CONCLUSIONS AND RECOMMENDATIONS.............40
5.1 Introduction......................................................................................................................40
5.2. Summary of Major Findings..........................................................................................40
5.3.1 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS.........................................................................................41
5.3.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS........................................................................................................................42
5.3.3 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS..............................................................................................43
5.4 Conclusions.......................................................................................................................44
5.4.1 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS.........................................................................................44
5.4.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS........................................................................................................................44
5.4.3 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS..............................................................................................44
5.5 Recommendations............................................................................................................45
5.5.1 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS.........................................................................................45
5.5.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS........................................................................................................................45
5.6 Contributions to the body of knowledge........................................................................46
5.7. Areas for future Research..............................................................................................46
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REFERENCES.......................................................................................................................48
APPENDICES...........................................................................................................................i
APPENDIX ONE: QUESTIONNAIRES FOR GENERAL STAFF....................................i
SECTION B: QUESTIONS ON THE STUDY VARIABLES.............................................ii
APPENDIX TWO: INTERVIEW GUIDE FOR HEADS OF DEPARTMENTS AND
ESTATES MANAGERS........................................................................................................iv
APPENDIX THREE: WORK PLAN....................................................................................vi
APPENDIX FOUR: BUDGET................................................................................................vii
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LIST OF TABLES
Table 3.1: Sample size determination......................................................................................16
Table 4.2: Response rate..........................................................................................................21
Table 4.3: Work experience of respondents..........................................................................24
Table 4.4: Opinions of respondent on organizational performance at UNBS.........................25
Table 4.5: Opinions of respondent on current budgeting procedure and allocations towards
organizational performance on budgeting and policy at UNBS..............................................27
Table 4.6: Model Summary......................................................................................................29
Table 4.7: ANOVA Table........................................................................................................30
Table 4.8: Regression for current budgeting procedure...........................................................30
Table 4.9: Opinions of respondent on infrastructure maintenance and organizational
performance on budgeting and policy at UNBS......................................................................31
Table 4.10: Model Summary....................................................................................................34
Table 4.11: ANOVA Table......................................................................................................34
Table 4.12: Regression for Infrastructure maintenance...........................................................34
Table 4.13: Opinions of respondent on the Infrastructure maintenance accountability and
organizational performance on budgeting and policy at UNBS..............................................35
Table 4.14: Model Summary....................................................................................................37
Table 4.15: ANOVA Table.......................................................................................................37
Table 4.16: Regression analysis for infrastructure maintenance accountability......................38
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LIST OF FIGURES
Figure 1.1: Conceptual Framework of Infrastructure Maintenance and Organizational
Performance...............................................................................................................................5
Figure 4.2: Sex of the Respondents..........................................................................................22
Figure 4.3: Age of the respondents..........................................................................................23
Figure 4.4: Highest Level of Education...................................................................................24
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LIST OF ACRONYMS AND ABBREVIATIONS
ACDO: Assistant Community Development Officer
BCPs: Budget conference papers
BTTB: Back Ground to the Budget
MDG: Millennium Development Goal
MoLG: Ministry of Local Government
NGO: Non-Governmental Organization
PEAP: Poverty Eradication Action Plan
SPSS: Statistical Package for Social Scientist
UK: United Kingdom
WB: World Bank
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ABSTRACT
The study focused on the influence of effective budgeting and policy on infrastructure
maintenance on organizational performance at Uganda National Bureau of Standards.
Literature of the study was based on the following objectives; to examine the current
budgeting procedure and allocations towards organizational performance on budgeting and
policy at UNBS, to conduct an analytical assessment of infrastructure maintenance on
organizational performance on budgeting and policy at UNBS and to determine the influence
of infrastructure maintenance accountability on organizational performance on budgeting and
policy at UNBS. The study adopted a cross sectional survey design where both quantitative
and qualitative approaches were used. Out of the 80 questionnaires distributed 75 were
returned correctly filled representing 94%. On the other hand, the researcher held, (10)
interview sessions, out of the planned (15), resulting in a (60%) percentage return. The
findings revealed that current budgeting procedure; infrastructure maintenance and
infrastructure maintenance accountability had a significant positive effect on organizational
performance at UNBS. The study findings further substantiated that effective budgeting
functionalities were paramount in promoting the organizational performance at Uganda
National Bureau of Standards (UNBS). The study concluded that periodic budget process for
infrastructure maintenance enhances monitoring and evaluation, and organizational
performance, preventive, corrective, condition-based and pre-determined maintenance are
significant predictor of organizational performance. Organizations that consider the
application of maintenance dimensions are likely to record a better Key Performance
Indicator (KPI) and proper accountability for resources allocated to infrastructure
maintenance in organization promotes organizational performance if monies and other
resources are managed carefully, transparently and honestly because good infrastructure
maintenance is a key to service delivery. The study recommended that management should
sustain conducting periodic budget process for local projects and implement the resolutions
made in those meeting for effective and efficient service delivery. Management should ensure
that corrective maintenance is implemented right after a defect has been detected on a piece
of infrastructure; its objective is to make the piece of infrastructure work normally again, so
that it can perform its assigned function and there is need for a malt sectoral-malt-stake
holder linkage geared towards strengthening institutions and organization to effectively
monitor and evaluate all levels of public projects as well as advocating for public
accountability for public resources and reprimand of corrupt officials.
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CHAPTER ONE
INTRODUCTION
1.1 Background of the study
Worldwide infrastructure maintenance is everyone’s infrastructure maintenance
accountability where community access infrastructures were communally maintained as trunk
infrastructure was centrally maintained. The system of communal infrastructure maintenance
was introduced in the eighteenth Century in Britain but some residents could not participate
in infrastructure maintenance voluntarily and infrastructure became poorer (Hayden, 2019).
In the end, procedures for maintaining infrastructure were developed by the United States of
America and Great Britain. Later, in the 1970s, they made their way to Oregon, Uganda, and
the least developed African nations. When it comes to infrastructure maintenance, developed
nations employ a community-based, participatory strategy that has resulted in increased
ownership and sustainability. The nation's high-quality infrastructure is built with improved
materials and tools. Because the terms "programming and management" and "infrastructure
maintenance" are frequently used interchangeably, lower local governments agree that
infrastructure maintenance is the most important foundation for infrastructure development
and that the budget and various organizational activities are linked (Rumki, 2014).
In addition to maintaining growth and reducing poverty, infrastructure maintenance has
contributed to more than half of Africa's improved growth and development. Short paths or
infrastructures called feeder infrastructures link trunk infrastructures in a community. In order
to meet the maintenance requirements of community members and connect communities to
other communities, these infrastructures are typically manually opened. The process of
converting feeder roads into trunk infrastructure or preserving their functionality is known as
feeder road upgrading (McCauley, 2010).
One of the most important development strategies in Uganda at the moment is infrastructure
maintenance for providing citizens with goods and services in an effective and efficient
manner. As a means of expanding the public sector in both developed and developing
nations, the term "infrastructure maintenance" has become more common. According to
United Nations Habitat (2019), at the very least, all governments, regardless of how
centralized they may be, must delegate authority over the implementation of their established
policies to regional or local organizations. According to recent research from Uganda, the
cost of routine and recurring maintenance is estimated to be between 2% and 3% of the initial
capital investment for the life of the infrastructure. However, this amount is most likely to
rise as a result of delayed maintenance. A backlog is created when the infrastructure is not
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properly maintained. A significant portion of the infrastructure network remains untended
because the current financing for infrastructure maintenance only covers approximately 26%
of the requirements. Infrastructure in fair to good condition will decrease over the medium
term, while infrastructure in poor condition will rise. Infrastructure will deteriorate if it is not
maintained, resulting in subpar outputs and outcomes over time: Effective access to
infrastructure and service quality, according to Spinetta (2018), will both decline over time
(for example, in terms of the number of users the infrastructure can support).
Public opinion and business leaders believe that investing in existing infrastructure assets
improves their performance over time and maintains their quality. There is a correlation
between infrastructure expenditures and sustained service quality in advanced economies
with well-developed networks. According to Yu and Pollitt (2009), the rate at which
infrastructures lose their quality over time is slowed by higher maintenance costs. In order to
free up funds and make it possible to make better investments in infrastructure, concerns
regarding governance and efficiency pertaining to public investment management are of the
utmost importance. Debasement is a significant contributor to unit costs, leading frequently to
the implementation of costly but unsatisfactory projects (Collier et al., 2015). Depreciation is
accelerated when provisions are not made for operations and maintenance (Adam et al.,
2014), which may limit the productivity benefits of investments.
1.2 Problem Statement
All infrastructure facilities, no matter how sophisticated they are, require only minimal
maintenance to function at their intended capacity. The design standards, the capacity to
manage and supervise construction to ensure compliance with these standards, and the use
and abuse of the infrastructure facility will largely determine the extent of this minimal
maintenance (BMAU, 2019). When infrastructure facilities are used as intended and designed
to high standards, the need for maintenance will typically be minimized.
Decision-makers have been kept ignorant of the fundamental issues, managers have been
unable to present the appropriate facts, engineers and technicians have received little
instruction regarding the design, implementation, and maintenance of new facilities (MoWT,
2018). Budget allocations have rarely reflected actual demand because fundamental
maintenance issues have been left out of policymaking and planning. They have been unable
to make design adjustments and enhancements as a result of a lack of designers' feedback and
a poor utilization of the limited maintenance resources. The goal of improving infrastructure
maintenance’s quality, timeliness, and cost-effectiveness to ensure the safe and efficient
movement of people and goods is still difficult to achieve despite UNBS's success (MoWT,
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2018). The infrastructure maintenance process is slowed down by inadequate contract
supervision and management, the award of contracts to incompetent contractors who were
unable to finish the work on time, and unexplained delays in processing payments from
contractors (Byaruhanga & Basheka, 2017). The study investigated the influence of effective
budgeting and policy on infrastructure maintenance on organizational performance at Uganda
National Bureau of Standards.
1.3 Objectives of the study
1.3.1 Main objective
To examine the influence of effective budgeting and policy on infrastructure maintenance on
organizational performance at Uganda National Bureau of Standards
1.3.2 Specific objective
i. To examine the current budgeting procedure and allocations towards organizational
performance on budgeting and policy at UNBS
ii. To conduct an analytical assessment of infrastructure maintenance on organizational
performance on budgeting and policy at UNBS
iii. To determine the influence of infrastructure maintenance accountability on
organizational performance on budgeting and policy at UNBS
1.4 Research questions
i. What is the influence of current budgeting procedure and allocations towards
organizational performance on budgeting and policy at UNBS?
ii. What is the influence of infrastructure maintenance on organizational performance on
budgeting and policy at UNBS?
iii. What is the influence of accountability on organizational performance on budgeting
and policy at UNBS?
1.5 Research justification
As indicated by MoWT 202, UNBS right now gives just 1.2% of its foundation organizations
worth yearly to support, which is deficient to appropriately keep up with 41% of Uganda's
cleared organization and none of Uganda's unpaved organization. The network is expanding
in an unsustainable manner as a result of this imbalance, as is the maintenance backlog,
which will raise the cost of replacing the infrastructure asset in the future (BMAU, 2019). It
is likely to be observed that the unmet needs of foundation maintenance are always growing
faster than the addition of available subsidies. Because there is insufficient funding in a given
fiscal year, the agencies postpone the scheduled maintenance of the infrastructure network for
subsequent years.
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When infrastructure assets are allowed to deteriorate, the development process is severely
harmed and national wealth is significantly reduced. Shorter asset lifespans and higher costs
associated with premature asset replacement are frequently the only financial consequences
of neglecting maintenance. More importantly, however, neglecting maintenance results in a
waste of natural and financial resources as well as increased operating costs for facilities.
Maintenance issues have also increased as a result of local municipal authorities inheriting
infrastructure facilities that have been largely planned, designed, and frequently constructed
by a central authority for operational and maintenance purposes.
1.6 Significance of the study
Practically, the findings may assist decision-makers in determining the key asset management
variables that may simplify the implementation process and make the system more long-
lasting. In addition, the goal of this study is to learn how conditional variables affect
managers' decisions about their organization's performance. This may help managers choose
the best strategy that works well in their situation.
It is hoped that the findings of the study may assist the researcher in acquiring sufficient
knowledge of infrastructure maintenance and in acquiring up-to-date information on the
impact of infrastructure maintenance on organizational performance.
1.7 Scope of the study
1.7.1 Content scope
The study considered the following study objectives; to examine the current budgeting
procedure and allocations towards organizational performance on budgeting and policy at
UNBS
To conduct an analytical assessment of infrastructure maintenance on organizational
performance on budgeting and policy at UNBS and to determine the influence of
accountability on organizational performance on budgeting and policy at UNBS.
1.7.2 Geographical scopes
The study was carried out at UNBS Standards House in "Bweyogerere Industrial Park", at
Plot 2-12 Kyaliwajala road, in Kira Town, Wakiso District, around thirteen kilometres (eight
mi), with the guide of utilizing street, upper east of the important business undertaking region
of Kampala, the capital town and greatest metropolitan area in Uganda. The topographical
directions of the UNBS central command are 0°22'06.0"N, 32°39'43.0"E (Latitude: 0.368333;
Longitude: 32.661944).
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1.7.3 Time scope
The time considered for the study was from 2016 – 2022 because it is the duration in which
UNBS invested many resources for maintenance nevertheless faced several challenges
concerning organizational performance.
1.8 Conceptual framework
A conceptual framework is a structure of concepts or theories, which are put together as a
map for the study, and it shows the relationship of research variables (Mugenda & Mugenda,
2008). The conceptual framework is used to explain the relationship between the independent
variable (Infrastructure Maintenance) and the dependent variable (Organizational
Performance).
Infrastructure Maintenance (IV)
Current budgeting procedure and
allocations
Revenue collection
Organizational Performance (DV)
Resource allocation
Value for money
Infrastructure maintenance Timely Delivery
Management Support High quality of goods or
Condition based services
Time usage
Accountability
Responsiveness
Openness
Answerability
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and may assume different numerical or categorical values. Where the dependent variable is
the presumed effect that is caused by other factors for example, infrastructure maintenance
resulting from budgeting. Dependent variable is therefore what is caused by the independent
variable. Independent variable is the presumed cause of variations in the dependent variables.
1.9 Chapter summary
This chapter presented the background to the study, the statement of the problem, the main
and specific objectives of the study, research questions, justification, and significance, the
scope of the study and the conceptual framework of the study.
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CHAPTER TWO
LITERATURE REVIEW
2.1 Introduction
The literature review from other authors relevant to this study is the subject of this chapter. It
will investigate how infrastructure maintenance affects organizational performance: a case
involving the National Bureau of Standards of Uganda. Literature review includes the
systematic identification, location, retrieval, analysis, and evaluation of documents related to
the research problem as well as the analysis of planned research-related casual observations
and opinions. According to Oso and Onen (2009), the researcher used the literature review to
gain insight into previous works and trends as well as a comprehensive understanding of the
research problem. A theoretical review, an objective-by-objective review of the literature, and
a summary of all the reviewed literature with gaps and lessons learned are all included in this
chapter's subsections.
2.2 Theoretical review
The study adopted the Systems theory by Ludwig von Bertalanffy in (1940s). The processes
that turn inputs into outputs are taken into account. In order to increase productivity and
efficiency, the system's outputs are compared to the objectives and inputs are given feedback
(Ludwig, 1968). Visser put this theory's idea into practice in maintenance management. He
mentioned that labor, materials, spares, tools, information, and external services were among
the system's inputs to maintenance management. These inputs were processed by the
maintenance system, which led to profits, availability, maintainability, and safety.
According to Yoon and Kuchinke (2005), systems theory is a concept derived from
engineering, economics, and biology that investigates the rules and principles that govern a
wide range of systems. A collection of two or more elements is called a system when: The
whole group is affected by the actions of each component; The interdependence of the effects
and behavior of the elements as a whole additionally, despite the fact that all subgroups of the
components influence the overall behavior, not a single one of them is independent of the
others (Skyttner, 1996). Another way of putting it is that a system is made up of subsystems
that work together to bring the system as a whole into equilibrium (Martinelli, 2001; 2003
Steele).
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2.3 Conceptual review
Infrastructure maintenance
The process of repairing worn-out infrastructure features and components to guarantee the
original infrastructure's long-term development viability is known as infrastructure
maintenance. The term "foundation" refers to the actual component of interconnected
frameworks that provide crucial labor and products that empower, support, or further
develops social everyday environments. "Infrastructure" refers to the construction of bridges,
tunnels, and other facilities. The operation status of an asset is maintained without extending
its lifespan by making regular expenditures for maintenance. Over its lifespan, a project's
operations, benefits, and services can be maintained.
According to Al-Najjar (2020), maintenance improves things, but it also adds a lot of value
over time and costs a lot to make money. Despite the fact that the literature review (Maleti et
al., 2022) revealed a number of maintenance-related themes. The literature lacks a precise
definition of maintenance practices, according to Smith (2002), frequently misunderstand
maintenance practices, actions, and tasks. He also notes that further systematic research in the
area of maintenance management and performance is required in the future. For example, the
fact that businesses are built on routine maintenance; the need to satisfy the requirements of
every stakeholder, including management, operations, logistics, and technology, among
others, contributes to the complexity of maintenance tasks, as stated by Pintelon and Parodi-
Herz (2008).
Organizational performance, as defined by Kamaamia (2016), is an organization's capacity to
achieve its goals. Organizational performance, as defined by Kaplan and Norton (2019), is a
company's capacity to utilize its human and physical resources effectively and efficiently to
achieve its objectives. Organizations that adhere to objective performance criteria are
justified by this definition when evaluating employees' work-based performance. This makes
it simpler to make vital arrangements for the association's future presentation and assess how
well it has achieved its objectives (Grönroos & Helle, 2020).
It would appear that there is still a lack of understanding regarding the measurement of
maintenance performance, despite the efforts made by numerous businesses to align their
strategies for production and maintenance. Maleti et al (2022) assert that this disparity has
resulted in an underestimation of the true value of the maintenance function to an
organization's competitiveness. Management, performance measurement, and maintenance
performance measures were all mentioned in a comprehensive literature review. These
themes include measurement, measures, management of human factors, support for total
8
maintenance and information systems, and efficient use of maintenance resources. The
fundamental parts of a productive support framework are integrated into these subjects.
2.4 Empirical review
2.4.1 Current budgeting procedure and allocations and organizational performance on
budgeting and policy at UNBS
The intricate connection between a successful strategic implementation plan and the actions
required to improve organizations' infrastructure maintenance. It is essential to have clearly
defined project objectives that reflect the requirements of partners in order to realize the
overall vision of the project. By applying the capital budgeting concept to the development of
infrastructure or toys transportation, the budget process ensures infrastructure maintenance.
Capital budgeting is the foundation for selecting the best project that addresses sustainability
issues and opportunities, such as anticipating environmental issues and increasing
profitability (Abrasion, 2021).
Establishing and integrating budgets for government services and projects during the project
programming phase ensures infrastructure maintenance. The most prevalent issue among the
selected government agencies is the inability to maintain infrastructure projects funded by
donors after receiving external assistance (UNBS). If they do not have access to a crucial
development assistance tool, projects will continue for some time. By developing a
conceptual framework to monitor the performance of internally and externally assisted
infrastructure projects in building their own sustainability, project managers, donors,
agencies, and the communities that receive infrastructure projects ought to be aware of the
extent to which their projects are likely to be sustained in the future. Infrastructure
maintenance expenses and costs, projections, revenues, and depreciations must all be
included in profit and loss statements (Abdullah et al., 2021).
However, misallocating funds meant for feeder infrastructure and spending public funds at
the source can impact infrastructure maintenance in a number of ways. This is demonstrated
by the improved infrastructure state of UNBS. It is essential to keep in mind that the study
was significantly influenced by the aforementioned variables and that the two variables
"budgeting and infrastructure maintenance" would be affected by intervening factors,
particularly negative politics and community attitudes. Obi (2022) asserts that the majority of
local projects are influenced by community members' elected politicians, who hold political
power. The study's goal is to find out how budgeting affects infrastructure maintenance.
It is essential to perform routine maintenance in order to avoid long-term damage to the
structure and manage increasingly extreme weather. However, the type of maintenance could
9
be reduced if revenue funding for capital projects decreased. A comprehension of the state's
foundation is totally important for practical and productive preventive support. Local
authorities, on the other hand, have a poor understanding of the state's infrastructure assets
and their conditions. Improved budgeting, improved funding allocation, and a proactive
approach to infrastructure maintenance are well received by infrastructure users (Wuni et al.,
2021).
Execution estimation and planning are further developed by the standard costing framework.
A system of budgeting that is adaptable requires unit standards on a fundamental level.
Mowen and Hansen (2008) discuss that utilizing standard costing is so significant. The
standard costing system, according to the authors, makes performance planning and
measurement easier. Ofori et al (2020) claim that the control procedure is comparable to the
planning process in that performance standards are established, performance is measured,
performance is compared to standards, and any necessary corrections are made. Weygangt et
al (2012) Say that performance evaluation is also at the heart of infrastructure maintenance
accountability accounting, which uses behavior and reporting principles and measures actual
results in conjunction with budgeted goals. However, it should be noted that when the
planned amount is routinely surveyed on a consistent basis, spending plan execution becomes
difficult to control (Ritu, 2019).
2.4.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS
According to Al-Najjar and Alsyouf (2021), "preventive maintenance" refers to planned or
scheduled maintenance that is carried out at the onset of failure to lessen the impact of
breakdowns and either delay or prevent them. This approach to maintenance management is
based on the premise that it's better to be safe than sorry. As part of preventative
maintenance, tasks are performed on infrastructure to maintain normal operation and reduce
the likelihood of failure. Lower breakdown rates, increased asset availability, infrastructure
efficiency preservation, and reduced workload for maintenance staff is among the many
benefits of this practice. Additionally, PM increases worker productivity and safety (Maleti et
al., 2022).
Predetermined maintenance is the least well-known type of maintenance that is discussed in
this article. Predetermined maintenance is based on programs provided by the manufacturer
rather than the infrastructure 's actual state. They support these projects because of how they
perceive disappointment systems and Interim to Disappointment (MTTF) measurements that
they have recently observed on a piece of gear and its various parts. Based on the assumption
10
that this kind of maintenance is only carried out in accordance with plans provided by
manufacturers, failure risks are either higher or lower depending on whether the piece of
infrastructure or part is new or old (Velmurugan & Dhingra, 2022). Because support groups
are required to rely on these projects, they cannot anticipate failures. They might have free
time, which will have a direct impact on productivity, and they might replace parts that aren't
needed, which will cost them more money that they could have saved. This kind of
maintenance , like the others, isn't perfect. It is not guaranteed that the infrastructure will not
fail because all programs are based on failure statistics that do not take into account the actual
state of the infrastructure .
Amaeshi, Okorocha, and Akujor (2021) investigated how the corrective, preventative,
predictive, reliability center, and total productive maintenance strategies affected the
competitive advantage of a few Nigerian process manufacturing companies as well as the
relationship between profitability, product quality, productivity target, on-time delivery, and
cost of manufacturing operations. A descriptive survey was used in the study. Thirty (30)
people from the various units of the study organizations completed a five-point Likert scale
structured questionnaire with a Cronbach's alpha of 0.703. The information were investigated
utilizing the E-sees programming bundle for co-incorporation insights (Maleti et al., 2022).
The corrective maintenance strategy was found to have both direct and indirect effects on
manufacturing operations; There is a positive and significant connection between the strategy
for corrective and preventive maintenance and the product quality determination; The
predictive maintenance strategy improves the productivity target; reliability center
maintenance significantly accounts for on-time delivery in meeting customer expectations,
and total productive maintenance was found to have a positive impact on profit contribution.
In their review, Ruparathna et al (2021) took a gander at how safeguard maintenance can
assist a business with turning out to be more cutthroat and productive. The paper will look at
how maintenance affects the company's business and discuss potential areas for improvement
from the company's perspective. The empirical case study will try to figure out how
important maintenance is for growing a business. The empirical data for the study came from
a Slovenian textile company. A gap analysis was used to address the research problem and
identify potential areas for improvement. From the respondents' perspectives, the condition-
based maintenance (CBM) approach and preventive maintenance practices have the greatest
potential to improve organizational performance, according to the gap analysis. The most
important empirical results of the study showed that the weaving machine could increase
11
profit by about 3%, especially if all unplanned stoppages and quality losses due to lower
productivity were avoided.
Daya (2019) investigated how various maintenance procedures affect the operational
performance of manufacturing companies listed on the Nairobi Securities Exchange. In
addition, it wanted to know how and what the businesses did to fix the various condition-
based maintenance procedures. A questionnaire was developed and distributed in order to
achieve the aforementioned objectives. For the purpose of data analysis, both Microsoft Excel
and the Statistical Package for the Social Sciences (SPSS) were utilized. The discoveries
demonstrate that just 23.1% of respondents utilize condition-based support, while the leftover
utilize precaution maintenance or a mix of the two. The study found that planned condition-
based maintenance strategies outnumber unplanned ones for the majority of businesses.
Condition-based maintenance practices will also be linked to the various operational
performance variables (Parida, 2021).
2.4.3 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS
Heath and Waymer (2019) found that numerous organizations began taking part in
framework maintenance projects from a spirit of honest conviction and because of worker
interest. Social infrastructure maintenance accountability practices can also claim to celebrate
exceptional behaviors, encourage improvement, and punish those who exploit society beyond
this initial motivation. According to Heath and Waymer (2019), social infrastructure
maintenance accountability practices can save money, expand community programs and
resources, and assist the community in resolving issues. Despite the positive outcomes, it is
possible to argue that being socially responsible is motivated by self-interest. However, this
does not diminish the community's impact or benefits. Businesses and individuals alike have
the ability to initiate, define, and uphold their commitments to act responsibly, regardless of
the reasons behind doing so (Williams, 2019).
Iglesias et al (2020) claims that when customers are able to participate in an organization's
infrastructure maintenance accountability initiatives and provide feedback, they will have a
higher level of trust in the organization and a greater level of commitment to it. According to
Galleano et al (2019) customers and employees are more likely to support a company's brand
if they have a strong connection to the company's social and infrastructure maintenance
accountability initiatives. Not every organization actively participates in or makes its actions
public, and these practices continue to be largely voluntary, despite the benefits of
infrastructure maintenance accountability becoming more apparent over time. However,
12
infrastructure maintenance will not be taken into account when these researchers evaluate an
organization's performance.
According to Schnackenberg (2019), infrastructure maintenance accountability is the most
common way to lead a business so that decisions, rules, and other data should be visible from
an outside perspective. The concept of "accountability," as defined by Bisogno and
Cuadrado-Ballesteros (2021), refers to the extent to which the government is accountable for
its actions. The majority of definitions of accountability share the idea that transparency
necessitates the disclosure of information. However, according to Schnackenberg (2019),
accountability cannot be defined by disclosure alone. As a result, he offers the three-
dimensional conceptual model of accountability that follows: transparency, clarity, and
accuracy according to Klinsukhon (2016), accuracy, transparency, and information disclosure
are all characteristics of high-quality information. Because it provides a measurement
framework for evaluating accountability, this study employs this tridimensional model to
operationalize accountability. As a result, responsibilities are determined by the data's
transparency, precision, and clarity (Schnackenberg, 2019). Even though very little research
has been done on this topic, especially for UNBS, it could be a related point of view
regarding the use of public substances in Uganda.
Information disclosure, according to Klinsukhon, is a sign of accountability and an essential
component in establishing trust among all stakeholders. In order for disclosure to be
effective, the OECD (2017) suggests that public information be open and accessible,
including through the use of digital technologies. In a similar vein, Lourenço et al. 2021)
argue that in the modern world, websites provide an opportunity for information disclosure. If
a piece of information is comprehensible, understandable, unambiguous, simple, and visible
(without hidden meanings), it is clear. Basically, understanding is made more straightforward
by lucidity (Schnackenberg, 2019). Congruence of establishment maintenance in project
work is important for research, according to Rinaldi (2019), but this has not been much
studied in the novel situation. This leaves a research gap that this study ought to fill.
The degree to which information senders intend to provide information that is consistent with
what they perceive to be accurate is referred to as accuracy, according to Schnackenberg
(2019). If a substance's information is all reflected in its records, the data about it are
accurate. People may have more faith in the data they use to make decisions if it is more
precise (OECD, 2021). Buijze et al (2019) claim that, citizens can observe the actions of
public authorities and attempt to influence them through accountability, allowing citizens to
13
hold public authorities accountable for their actions. When we use the timing of audited
financial reports and biennial budget cycles as instrumental variables for adopting the
modified approach, we argue that investments in infrastructure maintenance only affect
investments in infrastructure maintenance through their effect on a state's infrastructure
reporting policies in the first stage. This study also hypothesizes that accountability and
accountability work together, and that public sector organizations without accountability
cannot be evaluated for accountability.
In the public sector, accountability is of the utmost importance; It facilitates outsiders'
observation of public administration and enhances decision-making (Buijze, 2019). The
relationship between obligation and permission to access information is typically murky.
However, this connection can be established using a fragmented literature review. States are
exhibiting their ability to carry out infrastructure maintenance accountability drives that help
the right to data access in various countries around the world (OECD, 2022). The right to
access public information can only be realized with open governance and access to reliable
information. According to Buijze (2019), public officials should actively disclose information
about government activities because citizens need it to evaluate their performance. Based on
the aforementioned, it is possible to link accountability and access to information.
2.5 Literature summary and gaps
Infrastructure maintenance is service which looks after all public infrastructures and foot
paths in the society. Preventing or minimizing damage to capital development, infrastructure,
private property, and other things is one of the goals of infrastructure maintenance. In
addition, it makes it easier to travel along the infrastructure in an efficient and hassle-free
manner, protects user and adjacent safety, and ensures that the infrastructure remains in its
original constructed condition. Drainage system maintenance, emergency storm response, and
the abandonment and repurposing of infrastructure are all examples of infrastructure
maintenance. However, once a budget has been established for them, they can all be
accomplished in terms of resource allocation, motivation, accountability, and evaluation.
However, despite these procedures, the infrastructure of the Uganda National Bureau of
Standards remains inadequate. Corruption, inadequate resources, rapid infrastructure
deterioration caused by inexperienced and incompetent workers, and a lack of resources for
infrastructure maintenance are probably to blame. As a result, the study's goal is to find out
how budgeting affects infrastructure maintenance at the Uganda National Bureau of
Standards.
14
CHAPTER THREE
METHODOLOGY
3.1 Introduction
In this chapter, we talk about how the study's data was gathered, analyzed, and interpreted to
answer the research questions or put the research hypotheses to the test, thereby
accomplishing the study's goal. Therefore, the research design, study population, sampling
techniques, data collection methods, instruments, quality control, data collection procedures,
data analysis, and variable measurement covered in this chapter.
3.2.1 Research design
A research design is the strategy, plan, and structure of a research project (Sileyew, 2020). A
cross-sectional research design was used in the study. In a cross-sectional design, the
researcher simultaneously measures the participant's outcome and exposures. Because it
permits a one-time study and in-depth investigation of the issue at hand, the study was
adopted. Using the cross-sectional design, the researcher collected comprehensive data using
both qualitative and quantitative methods (Sileyew, 2020). The researcher used a quantitative
approach to describe numerical data, statistics, and statistical inferences, focusing on the
relationships between variables (Zukauskas et al., 2018). With the assistance of the
qualitative method, it was simpler to collect narrative and descriptive facts for a more in-
depth examination of the relationship between the study variables.
3.2.2 Methodology of the Study
The study will employ both qualitative and quantitative methods.
3.2.2.1 Qualitative Methodology
In order to conduct a more in-depth investigation of the study, qualitative methods, such as
unstructured interviews and document review checklists, will assist in the organization of
narrative and descriptive statistics.
3.2.2.2 Quantitative approach
The quantitative approach was used to describe numerical data and make statistical inferences
about how variables relate to one another. Quantitative research can gather a lot of data in a
much shorter amount of time than other methods. The researcher's ability to work in stages
enables them to immediately begin incorporating new information and changes into their
work, significantly reducing the amount of time required to retrace their steps. It was much
easier to manage your data collection process with fewer delays and a larger sample size
(Amin, 2005).
15
3.3 Population and sample
3.3.1 Population
Cooper & Schindler (2018) state that the study population encompasses all aspects of the
study. This study was conducted at Uganda National Bureau of Standards (UNBS). The
population will include members of the executive, senior UNBS management, department
heads, estates managers, and general staff. This populace was drawn from the authorities who
are more educated about the issue regarding the review.
3.3.2 Sample and sampling methods
The sample size was determined using the method outlined in Table 3.1 by Morgan and
Krejcie (1970).
Table 3.1: sample size determination
16
study's evaluation of who provided the most useful information for the objectives, was
utilized. The study's department heads and estate managers were chosen using this method.
One of the advantages of purposeful sampling is that it is convenient and economical
(Buchanan, 2017). Purposive testing was used for the review because it saves time by
focusing only on respondents who are believed to have the data expected regarding the
review factors.
3.4 A Brief Description of the Study Area
The research was carried out at UNBS Standards House in the "Bweyogerere Industrial
Park," which is located at Plot 2-12 Kyaliwajala Road in Kira Town, Wakiso District. This
location is approximately thirteen kilometers (eight miles) to the east of the important
business undertaking region of Kampala, Uganda's Capital and Largest Metropolis. The
UNBS central command's topographic directions are 0°22'06.0" N, 32°39'43.0" E (latitude:
0.368333; Longitude: 32.661944). In accordance with Chapter 327, UNBS was established
in 1989 to enhance the competitiveness of local industries, promote fair trade, and safeguard
the health and safety of consumers. It has been in business for 34 years and aims to sell real
goods at a fair price by making sure that all products on the market are the same size as stated
on the packaging, checking for exact measurements, setting standards for products made in
the region, and making sure that imported goods are of high quality. It is the infrastructure
maintenance accountability of UNBS to ensure that items are purchased in the appropriate
sizes and that there are no counterfeit products available for sale; through the legitimate
metrology division, which is more concerned with loads and measurements.
3.5 Data Collection
The current study collected data using the following methods:
3.5.1 Questionnaire
A questionnaire is a list of open-ended or closed-ended questions to which respondents
respond, according to Muhammad and Kabir (2018). For the survey, closed-ended questions
were saved, and the review provided a 5-Likert scale reaction rundown to collect quantitative
data. The respondents were approached to rate how much their feelings line up with the
assertion or question. It was chosen due to its clarity and consideration of the typical record
score of those who agree or disagree with each assertion, which indicates whether a response
reflects significant bias. Because it can be given in a variety of ways and saves time, this is
the method that was used in the study. This makes it easier to get the data you need. Due to
its capacity to reach a large number of individuals, this approach will also be utilized in the
study.
17
3.5.2 Interviews
According to Seidman (2013), an interview guide contains a list of open-ended questions
about the subjects and areas that was studied. An interview guide was used to solicit
information from respondents during the qualitative data collection interviews. An interview
can be structured (in which specific questions are asked) or unstructured (in which the
interviewee's responses direct some of your questions), according to Osang (2013). The study
used interviews because they enabled in-depth information collection, particularly from high-
ranking individuals, as well as the continuation of questions and clarification of those posed
if the interviewee does not comprehend them.
3.5.3 Document review
The study of existing documents with the intention of either comprehending their substantive
content or illuminating a deeper meaning that may be uncovered through their style and
coverage is known as documentary research. Public documents include, for instance, media
reports, procedural documents like procedures, financial accounts, diaries, letters, and
photographs (Toms, 2013).
3.6 Data sources
Data sources will include both primary and secondary data
3.6.1 Primary sources
The information that is directly observed or gathered from direct encounters is considered
essential information. Based on personal investigations, this is original research. It
incorporates data accumulated through reviews and interviews. The primary data that the
researcher collected from the actual respondent was the original data that was immediately
obtained from the field specifically generated for the purpose of the current research. There
was both qualitative and quantitative data included. Closed-ended questionnaires were used
to collect quantitative data, while the interview guide was used to collect qualitative data
from respondents. Thoughts, emotions, or numbers can all serve as the primary focus of
primary data. It can either be quantitative or qualitative. The researcher was able to obtain
more direct, precise, and trustworthy data.
3.6.2 Secondary sources
Information that has been gathered by someone other than the user and can be easily accessed
from other sources is referred to as secondary data. This can be found in government records
like progress reports, internet services, libraries, newspapers, and censuses that are published.
However, because it is the most convenient and cost-effective option, the researcher used
secondary data. It was used for a longer period of time, as evidenced by looking at records
18
from five years ago (Hanze, 2016), and it saved time that would have otherwise been spent
collecting data.
3.7 Information analysis
As indicated by Mugenda and Mugenda (2008), information examination is the method
involved with bringing request, design and importance to the mass of data gathered.
3.7.1 Quantitative data analysis
According to Borgstede and Scholz (2021), quantitative data analysis is a type of research
that uses techniques from the natural sciences to produce numerical data and hard facts. It
aims to establish a cause-and-effect relationship between two variables by employing
mathematical, computational, and statistical methods. With the assistance of the Statistical
Package for Social Scientists (SPSS), quantitative data analysis made use of both descriptive
and inferential statistics. The definition of measures of central tendency like the mean and
standard deviation was required for descriptive statistics and frequency distributions; and the
numbers. After being edited, coded, and entered, the data was presented in comprehensive
tables that show the responses to each category of variables. Inferential statistics will include
regression analysis using a regression coefficient to answer the research questions (Marsh et
al, 2020)
3.7.2 Qualitative data analysis
The term "qualitative data analysis" was coined by Borgstede and Scholz (2021) to refer to a
method that reveals and comprehends the context of the problem. It is an exploratory and
unstructured research approach. It examines extremely complex phenomena that quantitative
research cannot explain. Both thematic and content analysis was utilized in qualitative data
analysis, which was guided by how the results relate to the research questions. Editing and
reorganizing qualitative data into sentences that are shorter and more meaningful was done
with the assistance of content analysis. The data was organized using thematic analysis into
themes and codes (Marsh et al., 2020). A report was written by combining information from
the same category and comparing it to the quantitative data after the data have been collected.
3.8 Ethical considerations
According to Fleming and Zegwaard (2018), ethical issues in research involve the moral
guidelines followed to ensure that research is conducted in accordance with generally
accepted standards. It is guessed that the essential moral issues raised by this study will
concern the subjects' security and the privacy of their data.
The respondents were informed in advance that their names were not required, that they had
the right to leave questions unanswered if they do not wish to provide the necessary
19
information, and that the study would compel the respondent to protect their privacy in this
circumstance. Additionally, the respondents were informed that were not required to provide
their names.
Voluntarily participation: It was made clear to those participating in the study that their
participation is entirely voluntary and would not be compensated in any way. All of the
people who are going to be a part of the study were told that they can stop the study at any
time and refuse to be interviewed for any reason, without being disadvantaged or given an
explanation.
Informed consent: The researcher conducted research and obtained informed consent before
beginning the process of collecting data. In order to obtain informed consent, the respondent
were able to comprehend and make a decision, receive a complete disclosure, comprehend
the disclosure, act voluntarily, and consent to the proposed action this study would take.
To ensure that this study does not contain any instances of plagiarism, all of the sources used
in this book were cited. Using the Turnitin software, the study's use of other people's work
was evaluated to ensure originality.
20
CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF RESULTS
4.1 Introduction
This chapter presents analyses and interprets results. The findings are presented according to
the objectives of the study. The study investigated the influence of effective budgeting and
policy on infrastructure maintenance on organizational performance at Uganda National
Bureau of Standards. The objectives of the study were to examine the effect of current
budgeting procedure on the Organizational performance on budgeting and policy at UNBS, to
examine the effect of infrastructure maintenance on the Organizational performance on
budgeting and policy at UNBS and to determine the effect of infrastructure maintenance
accountability on the organizational performance on budgeting and policy at UNBS.
4.2 Response Rate
The response rate of the study is presented in Table 4.4 below
Table 4.2: Response rate
21
4.3.1 Sex characteristics of the Respondents
The sex characteristics of respondents were investigated for this study, and findings are
presented in Figure 4.2 below.
22
Figure 4.3: Age of the respondents
From the Figure 4.3 above, It was revealed that the majority of respondents 30(40%) were
between 38 years and above, 07(09%) were between 20-25 years, those between 26-31years
were 15(20%), whereas those 32-37 years were 24(32%). This indicated that all categories of
respondents in reference to different age groups were represented in this study. This implies
that all categories of respondents in reference to different age groups were represented in this
study.
4.3.3 Highest Level of Education
By examining the highest educational qualifications of the study respondents, the researcher
wished to ascertain whether there were substantial differences in the responses as indicated in
the Figure 4.4 below.
23
4.3.4 Work Experience
By examining the work experience of the study respondents, the researcher wished to
ascertain whether there were substantial differences in the responses as indicated in the figure
below.
Table 4.3: Work experience of respondents
24
Table 4.4: Opinions of respondent on organizational performance at UNBS
Statement SD D N A SA Mean Std. D
1 2 3 4 5
UNBS has been able to achieve its 00% 17% 18% 49% 17% 3.48 0.843
intended objectives on infrastructure 00 12 13 35 12
maintenance
There are a lot of complaints about 00% 10% 24% 56% 10% 3.66 0.791
the quality of infrastructure 00 7 17 40 7
maintenance at UNBS
There is prompt service delivery in 25% 14% 23% 28% 10% 3.39 0.854
UNBS 18 10 16 20 7
Customers complain on the delays 00% 07% 24% 56% 13% 3.44 0.769
in service delays at UNBS 00 5 17 40 9
Does management at UNBS 00% 07% 30% 52% 11% 3.47 0.770
endeavor to optimally use resources 00 5 21 37 8
on time in the attainment of the
organizations objectives
Our supplies at UNBS are done 00% 55% 25% 07% 13% 2.73 1.02
within the set time 00 39 18 5 9
Source: Primary Data (2023)
As to whether UNBS has been able to achieve its intended objectives on infrastructure
maintenance, the majority of the respondents, 49% agreed with the statement, 18% of the
respondents strongly agreed with the statement, 18% of the respondents were not sure,
whereas 17% of the respondents disagreed with the statement respectively. The mean = 3.48
indicated the respondents were unsatisfied with the statement and the standard deviation of
0.843 showed the deviating responses from respondents. This implies that supervision is the
control mechanism which has the task of correcting the activities of individuals and groups to
ensure that their performance is in accordance with plans.
Responses to the question as to whether there are a lot of complaints about the quality of
infrastructure maintenance at UNBS, 56% of the respondents agreed with the statement
whereas 10% strongly agreed respectively, 24% of the respondents were not sure. The
minority of the respondents 10% disagreed with the statement. The mean = 3.66 indicated
25
that the respondents were fairly satisfied with the statement and the standard deviation of
0.791 indicating the deviation from the response.
As to whether there is prompt service delivery in UNBS, 28% of the respondents agreed with
the statement, 10% strongly agreed, 23% of the respondents were not sure. Whereas 25% of
the respondents disagreed with the statement and 14% strongly disagreed. The mean of 3.39
indicated the respondents who were not satisfied with the statement. The standard deviation
of 0.854 indicated those with deviating responses from the statement.
As to whether customers complain on the delays in service delays at UNBS, 46% of the
respondents agreed with the statement, 13% strongly disagreed with the statement, 24% of
the respondents were not sure, whereas 07% of the respondents disagreed with the statement.
The mean of 3.40 indicated that the respondents moderately agreed with the statement and
the standard deviation 0.769 indicated those with deviating responses from the statement.
26
Table 4.5: Opinions of respondent on current budgeting procedure and allocations
towards organizational performance on budgeting and policy at UNBS
Statement 1 2 3 4 5 Mean Std.
SD D N A SA
UNBS conducts budget process for its 03% 07% 04% 70% 16% 3.88 .852
infrastructure maintenance. 2 5 3 50 11
Budget process for infrastructure 00% 03% 05% 61% 31% 4.19 .668
maintenance promotes roads 00 2 4 43 22
sustainability at UNBS
Budget process for infrastructure 23% 07% 25% 39% 06% 2.61 .762
maintenance enhances road monitoring 16 5 18 28 4
and evaluation at UNBS
UNBS allocates enough resources for its 03% 66% 13% 04% 14% 2.02 .821
infrastructure maintenance 2 47 9 3 10
Funds allocated to infrastructure 10% 34% 00% 42% 24% 2.70 .670
maintenance in UNBS are properly used 07 24 00 30 10
Resource allocation to infrastructure 00% 04% 10% 70% 16% 3.97 .654
maintenance promotes road sustainability 00 03 7 50 11
in UNBS.
Budget planning process is continuous as 00% 04% 44% 42% 10% 3.00 .730
it demands regular and frequent 00 3 31 30 7
attention.
Source Primary Data (2023)
As to whether UNBS conducts budget process for its infrastructure maintenance, the majority
of the respondents 70% agreed with the statement, 16% of the respondents strongly with the
statement agree, 04% were not sure, minority of the respondents disagreed with the
statement. The mean = 3.88 indicated who were satisfied with the statement. The standard
deviation of 0.852 indicated those with deviating responses. This implies that Biennial
budgets proxy for a state’s commitment to long-term planning, which likely reduces the cost
of and is compatible with, adopting the modified approach given that the modified approach
requires a government to maintain relevant infrastructure at or above an established condition
level and, thus, to allocate sufficient resources to meet or beat the targeted condition level
each period.
27
Responses to whether budget process for infrastructure maintenance promotes roads
sustainability at UNBS, the majority of the respondents 61% agreed with the statement, 31%
strongly disagreed, 05% were not sure, whereas minority of the respondents disagreed with
the statement 03% disagreed. The mean = 4.19 indicated the respondents who were satisfied
with the statement. The standard deviation of 0.668 indicated those with deviating responses.
This implies that UNBS has a clear structure that defines the framework the institution uses
to achieve its goals, it is appropriate in that it defines key manager’s roles, their knowledge
and experiences in light of their current budgeting procedure and defines the reporting chain.
With respect to whether budget process for infrastructure maintenance enhances road
monitoring and evaluation at UNBS, the majority of the respondents 39% agreed with the
statement, 06% strongly agreed, 25% of the statements were not sure of the statement,
whereas 23% of the respondents disagreed with the statement. The mean = 2.61 indicated the
respondents who were fairly unsatisfied with the statement. The standard deviation of 0.762
indicates the respondents with deviating responses. This implies that UNBS has a clear
structure that defines the framework the institution uses to achieve its goals, it is appropriate
in that it defines key manager’s roles, their knowledge and experiences in light of their
current budgeting procedure and defines the reporting chain. Further, appreciating the
mission is important because it provides a sense of direction and purpose to all members of
the organization, regardless of their position, and provides a guide when making critical
decisions.
Responses to the question as to whether UNBS allocates enough resources for its
infrastructure maintenance, the majority of the respondents 66% disagreed with the
statement, 13% of the respondents were not sure, whereas 14% of the respondents agreed
with the statement respectively. The mean = 2.02 indicated the respondents who were
unsatisfied with the statement. The standard deviation of 0.821 indicates the respondents with
deviating responses. This finding implies that if resources are inadequate, chances are high
that the maintenance of infrastructure would be affected in terms of cost. This implies that
means to achieve an improved performance, the organization must increase envelope toward
maintenance of infrastructure.
As to whether funds allocated to infrastructure maintenance in UNBS are properly used, 42%
of the respondents agreed with the statement, 24% agree, 00% not sure, whereas 34% of the
respondents disagreed with the statement respectively. The mean = 2.70 indicated the
28
respondents who were unsatisfied with the statement. The standard deviation of 0.670
indicates the respondents with deviating responses.
As to whether resource allocation to infrastructure maintenance promotes road sustainability
in UNBS, the majority of the respondents 70% agreed with the statement, 16% of the
respondents strongly agreed, 10% of the respondents were not sure of the statement. Minority
of the respondents disagreed with the statement respectively. The mean = 3.97 indicated
those respondents who were satisfied with the statement. The standard deviation of 0.65
indicates the respondents with deviating responses.
As to whether budget planning process is continuous as it demands regular and frequent
attention, the majority of the respondents 44% were not sure of the statement, 42% of the
respondents agreed with the statement, 10% of the respondents strongly with the statement.
Minority of the respondents 04% disagreed with the statement respectively. The mean = 3.00
indicated those respondents who were unsatisfied with the statement. The standard deviation
of 0.73 indicates the respondents with deviating responses.
4.4.2.1 Regression of current budgeting procedure and allocations towards
organizational performance on budgeting and policy at UNBS
The linear regression technique was applied to ascertain the magnitude of the effect of
current budgeting procedure on organizational performance on budgeting and policy at
UNBS and the results are shown in the table 4.7 below:
Table 4.6: Model Summary
29
Table 4.7: ANOVA Table
30
upheld. This implies that any change in current budgeting procedure in terms of revenue
collection and resource allocation leads to the same change in organizational performance on
budgeting and policy at UNBS.
4.4.3 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS
The second objective in the study was to examine the infrastructure maintenance and
organizational performance on budgeting and policy at UNBS. Items were measured on a
five-point Likert scale where code 1 = strongly Disagree, 2 = Disagree, 3 = Not sure, 4 =
Agree and 5 = strongly Agree. To observe the effect, (06) six question items were
administered to respondents to establish the extent to which they agreed with them.
Table 4.9: Opinions of respondent on infrastructure maintenance and organizational
performance on budgeting and policy at UNBS
Statement 1 2 3 4 5 Mean Std D
SD D N A SA
There is top management support 00% 07% 31% 56% 06% 3.60 0.70
and ongoing commitment for 00 5 22 40 4
infrastructure maintenance at
UNBS
There is improper checking and 9% 72% 00% 11% 07% 2.72 0.82
testing of material before use in the 6 51 00 8 5
infrastructure maintenance at
UNBS
Insufficient instruction and 00% 07% 28% 54% 11% 3.69 0.76
information in the contract 00 5 20 38 8
specification, drawing and design
affects infrastructure maintenance
at UNBS
Inaccurate quotations of the 00% 30% 10% 48% 13% 3.63 0.83
maintenance works affects 00 21 7 34 9
infrastructure maintenance at
UNBS
Inadequate supervision of workers 00% 14% 06% 54% 27% 3.57 0.80
affects infrastructure 00 10 4 38 19
maintenance at UNBS
There is adherence to specifications 0% 37% 38% 21% 04% 2.96 1.02
of maintenance works at UNBS 00 26 27 15 3
Source: Primary Data (2023)
With respect to whether there is top management support and ongoing commitment for
infrastructure maintenance at UNBS, the majority of the respondents, 56% agreed with the
31
statement, whereas 31% of the respondents were not sure of the statement. The minority of
the respondents 07% disagreed with the statement. The mean = 3.60 indicated respondents
who were satisfied with the statement and the standard deviation of 0.70 showed the
deviating responses from respondents.
Responses to the question as to whether there is improper checking and testing of material
before use in the infrastructure maintenance at UNBS, the majority of the respondents, 72%
disagreed with the statement, 09% of the respondents strongly disagree with the statement,
00% of the respondents were not sure, whereas minority of the respondents agreed with the
statement . The mean = 2.72 indicated the respondents who were unsatisfied with the
statement and standard deviation of 0.82 indicating the deviation from the response. The
findings are supported by the key informant who asserts that:
Corrective maintenance gives technicians the possibility to perform their
interventions without delay, even if they can choose whether they want to
maintain the piece of infrastructure on the spot, right when a problem has
been detected or later
As to whether insufficient instruction and information in the contract specification, drawing
and design affects infrastructure maintenance at UNBS, the majority of the respondents, 54%
agreed with the statement, 11% strongly agreed respectively, 28% of the respondents were
not sure of the statement. Minority of the respondents 07% disagreed with the statement. The
mean of 3.69 indicated the respondents who were satisfied with the statement. The standard
deviation of 0.78 indicated those with deviating response. This implies that even if preventive
maintenance doesn’t always allow maintenance teams to anticipate each breakdown or failure
as it remains very difficult to know exactly which components are about to fail, it still helps
them reduce their scope of errors.
With respect to whether inaccurate quotations of the maintenance works affects infrastructure
maintenance at UNBS, the majority of the respondents, 48% agreed with the statement, 13%
of the respondents strongly agreed, 10% of the respondents were not sure of the statement.
30% of the respondents disagreed with statement. The mean = 3.14 the respondents who were
unsatisfied with the statement. The standard deviation 0.83 indicated those respondents with
deviating responses. This implies that contract managerial skills inform of technical skills
highly affects the maintenance of infrastructures. It also means that a contractor should have
knowledge on technical skills in order to achieve an improved infrastructural maintenance in
the organization.
32
With respect to whether inadequate supervision of workers affects infrastructure
maintenance at UNBS, the majority of the respondents, 54% agreed with the statement, 27%
strongly agreed, 06% were not sure, whereas 14% of the respondents disagreed with the
statement respectively. The mean = 3.57 indicated the respondents who were satisfied with
the statement. The standard deviation 0.80 indicated those respondents with deviating
responses. This implies that understanding these failure modes and their impact will help you
identify and adopt the right condition monitoring solution which is an important aspect of
improving asset reliability.
As to whether there is adherence to specifications of maintenance works at UNBS, the
majority of the respondents 38% were not sure of the statement, 37% of the respondents
strongly disagreed with the statement, whereas 21% of the respondents agreed with the
statement respectively. The mean = 2.96 indicated the respondents who were unsatisfied with
the statement. The standard deviation of 1.02 indicated those respondents with deviating
responses from the statement.
4.4.3.1 Regression of infrastructure maintenance and organizational performance on
budgeting and policy at UNBS
The linear regression technique was applied to ascertain the magnitude of the infrastructure
maintenance and organizational performance on budgeting and policy at UNBS and the
results are shown in the table 4.10 below:
Table 4.10: Model Summary
33
Model Sum of Squares Df Mean Square F Sig.
1 Regression 4.891 2 2.446 9.887 .000b
Residual 12.122 49 .247
Total 17.013 51
a. Dependent Variable: Organizational performance
b. Predictors: (Constant), Infrastructure maintenance
Source: Primary data (2023)
The results in Table 4.11 determine the significant influence of infrastructure maintenance on
organizational performance; F (2/49) =9.887; p< 0.05). This is an indication that a significant
effect of Infrastructure maintenance occurs over organizational performance. The F-value
shows that the coefficient of Infrastructure maintenance is not equal to zero and therefore
existence of a significant relationship between the two variables. Additionally, table 4.11
revealed that Infrastructure maintenance had a coefficient of estimate which was significant
based on (p-value=0.001) which is below 0.05 level of significance. Thus, this concludes that
Infrastructure maintenance is a significant predictor of organizational performance at UNBS.
Table 4.12: Regression for Infrastructure maintenance
Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta T Sig.
1 (Constant) 2.603 .675 3.855 .001
Infrastructure
.392 .241 .520 1.624 .000
maintenance
a. Dependent Variable: Organizational performance
Source: Primary Data (2023)
The study further revealed that infrastructure maintenance as a dimension of the independent
variable has a Standardized Coefficient Beta of 0.520. The positive results indicate that
infrastructure maintenance accounts for 52% organizational performance on budgeting and
policy at UNBS. The study results further indicated a significant statistical relationship
between the study variables given that p-value (p=0.01<0.05). The hypothesis that
infrastructure maintenance significantly affects organizational performance is therefore
upheld. This implies that the more infrastructure maintenance, the better the organizational
performance. This means that any change in infrastructure maintenance in terms of
34
management support, condition based and time usage leads to the same change in
organizational performance on budgeting and policy at UNBS.
4.4.4 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS
The third objective in the study was to examine the effect of Infrastructure maintenance
accountability and organizational performance on budgeting and policy at UNBS. To observe
the effect, 5 question items were administered to respondents to establish the extent to which
they agreed with them were measured on a five-point Likert scale where code 1 = Strongly
Disagree, 2 = Disagree, 3 = Not sure, 4 = Agree and 5 = Strongly Agree. The findings are
presented in the table 4.13 below
Table 4.13: Opinions of respondent on the Infrastructure maintenance accountability and
organizational performance on budgeting and policy at UNBS
Statement 1 2 3 4 5 SA Mean
SD D N A Std D
Estates managers in UNBS account 01% 10% 35% 48% 06% 3.60 0.70
for funds allocated to infrastructure 1 7 25 34 4
maintenance.
Proper accountability for funds for 10% 14% 01% 73% 01% 3.72 0.82
infrastructure maintenance promotes 7 10 1 52 1
infrastructure maintenance UNBS at
UNBS
Financial statements and reports are 34% 13% 01% 45% 07% 3.69 0.76
prepared and presented following 24 9 1 32 5
Internationally Accepted Accounting
Principles and Practices on
infrastructure maintenance at UNBS
Accounting helps senior managers of 07% 24% 03% 21% 44% 3.63 0.83
the project to make right decisions 6 17 2 15 31
Management produces mandatory 04% 25% 07% 35% 28% 3.69 0.76
monthly, quarterly, half-year and 3 18 5 25 20
annual financial statements to
enhance upward and down ward
accountability
Source Primary Data (2023)
With respect to whether Estates managers in UNBS account for funds allocated to
infrastructure maintenance, 48% agreed with the statement, 06% strongly agreed
respectively, 35% were not sure of the statement, whereas 10% of the respondents disagreed
and 02% strongly disagreed. The mean of 3.60 indicated the respondents who were satisfied
with the statement. The standard deviation of 0.70 indicated those with deviating responses.
35
As to whether proper accountability for funds for infrastructure maintenance promotes
infrastructure maintenance UNBS at UNBS, 73% agreed with the statement, 01% were not
sure of the statement, whereas 14% of the respondents disagreed with the statement. The
mean of 3.72 indicated the respondents who were satisfied with the statement. The standard
deviation of 0.82 indicated those with deviating responses. This implies that proper
accountability for funds allocated to infrastructure maintenance for funds allocated to
infrastructure maintenance promotes road sustainability.
With respect to whether financial statements and reports are prepared and presented
following Internationally Accepted Accounting Principles and Practices on infrastructure
maintenance at UNBS, the majority of the respondents 45% of the respondents agreed with
the statement, 07% strongly agreed, 01% of the respondents were not sure, whereas 34% of
the respondents disagreed with the statement respectively. The mean = 3.69 indicated the
respondents who were fairly satisfied with the statement. The standard deviation of 0.76
indicated those with deviating responses.
As to whether accounting helps senior managers of the project to make right decisions, the
majority of the respondents, 44% strongly agreed with statement, 21% agreed with the
statement respectively, 03% of the respondents were not sure, whereas 24% of the
respondents disagreed with the statement respectively. The mean = 3.63 indicated the
respondents who were satisfied with the statement. The standard deviation of 0.83 indicated
those with deviating responses from the statement.
As to whether management produces mandatory monthly, quarterly, half-year and annual
financial statements to enhance upward and down ward accountability, 35% of the
respondents agreed with the statement, 28% of the respondents strongly agreed with the
statement, 07% of the respondents were not sure, whereas 25% of the respondents disagreed
with the statement respectively. The mean = 3.69 indicated the respondents who were fairly
satisfied with the statement and the standard deviation of 0.76 showed the deviating
responses from respondents.
4.4.3.1 Regression analysis of infrastructure maintenance accountability and
organizational performance on budgeting and policy at UNBS
The linear regression technique was done to ascertain the magnitude of the effect
infrastructure maintenance accountability on organizational performance on budgeting and
policy at UNBS and the results are shown in the table 4.13 below:
Table 4.14: Model Summary
36
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .375a .141 .190 .87230
a. Predictors: (Constant), Infrastructure maintenance accountability
Source: Primary Data (2023)
The adjusted R Square, which explains the effect of Infrastructure maintenance accountability
on organizational performance, is 0.190. A positive R Square implies that infrastructure
maintenance accountability accounts for 19% variations on organizational performance on
budgeting and policy. This implies that infrastructure maintenance accountability affects
organizational performance.
Table 4.15: ANOVA Table
Model Sum of Squares Df Mean Square F Sig.
1 Regression 4.891 2 2.446 9.887 .000b
Residual 12.122 49 .247
Total 17.013 51
a. Dependent Variable: Organizational performance
b. Predictors: (Constant), Infrastructure maintenance accountability
Source: Primary data (2023)
The results in Table 4.15 determine the significant influence of infrastructure maintenance
accountability on organizational performance; F (2/49) =9.887; p< 0.05). This is an indication
that a significant effect of infrastructure maintenance accountability occurs over
organizational performance. The F-value shows that the coefficient of infrastructure
maintenance accountability is not equal to zero and therefore existence of a significant
relationship between the two variables. Additionally, table 4.15 revealed that adaptability of
infrastructure maintenance accountability had a coefficient of estimate which was significant
based on (p -value=0.001) which is below 0.05 level of significance. Thus, this concludes that
adaptability of infrastructure maintenance accountability is a significant predictor of
organizational performance.
Table 4.16: Regression analysis for infrastructure maintenance accountability
Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta T Sig.
1 (Constant) 1.944 .436 4.460 .000
37
Infrastructure
maintenance .529 .129 .190 4.085 .000
accountability
a. Dependent Variable: Organizational performance
Source: Primary Data (2023)
The study further revealed that infrastructure maintenance accountability as a dimension of
the independent variable has a Standardized Coefficient Beta of 0.195. The positive results
indicate that the infrastructure maintenance accountability accounts for 19% variation in
organizational performance on budgeting and policy at UNBS. The study results further
indicated a significant statistical relationship between the study variables given that p-value
(p-value=0.001). The hypothesis that infrastructure maintenance accountability significantly
affects organizational performance is therefore upheld. This implies that any change in
infrastructure maintenance accountability leads to the same change in organizational
performance on budgeting and policy at UNBS.
CHAPTER FIVE
SUMMARY, DISCUSSION, CONCLUSIONS AND RECOMMENDATIONS
5.1 Introduction
This chapter provides summaries of the findings from the study, discusses the empirical
results in view of the research objectives, and draws conclusions and finally
38
recommendations. The study investigated the influence of effective budgeting and policy on
infrastructure maintenance on organizational performance at Uganda National Bureau of
Standards. The objectives of the study were to examine the effect of current budgeting
procedure on the Organizational performance on budgeting and policy at UNBS, to examine
the effect of infrastructure maintenance on the Organizational performance on budgeting and
policy at UNBS and to determine the effect of infrastructure maintenance accountability on
the organizational performance on budgeting and policy at UNBS.
5.2. Summary of Major Findings
The summary of the major findings is presented based on the study objectives as laid out
chapter one of this report.
5.2.1: Current budgeting procedure and allocations towards organizational
performance on budgeting and policy at UNBS
The findings established that current budgeting procedure had a positive effect on
organizational performance at UNBS. The Adjusted R Square explains the effect of the
current budgeting procedure was 0.45. The positive results indicate that current budgeting
procedure accounts for 45% variation of organizational performance on budgeting and policy.
The study results further indicated current budgeting procedure significantly affects
organizational performance at UNBS given that p-value (p=0.00<0.05), hence the hypothesis
as indicated in chapter one is therefore upheld.
5.2.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS
The findings established that infrastructure maintenance accountability had a positive effect
on organizational performance at UNBS. The Adjusted R Square explains the effect of the
infrastructure maintenance accountability was 0.190. The positive results indicate that
infrastructure maintenance accountability accounts for 19% variation of organizational
39
performance on budgeting and policy. The study results further indicated infrastructure
maintenance accountability significantly affects organizational performance at UNBS given
that p-value (p=0.00<0.05), hence the hypothesis as indicated in chapter one is therefore
upheld.
5.3. Discussion of Findings
5.3.1 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS
The findings established that current budgeting procedure had a positive effect on
organizational performance at UNBS. The study findings are consistent with Abrasion,
(2021) who posit that the intricate connection between a successful strategic implementation
plan and the actions required improving organizations' infrastructure maintenance. It is
essential to have clearly defined project objectives that reflect the requirements of partners in
order to realize the overall vision of the project. By applying the capital budgeting concept to
the development of infrastructure, the budget process ensures infrastructure maintenance.
The study findings also revealed that by establishing and integrating budgets for government
services and projects during the project programming phase ensures infrastructure
maintenance. The most prevalent issue among the selected government agencies is the
inability to maintain infrastructure projects funded by donors after receiving external
assistance. If they do not have access to a crucial development assistance tool, projects will
continue for some time. By developing a conceptual framework to monitor the performance
of internally and externally assisted infrastructure projects in building their own
sustainability, project managers, donors, agencies, and the communities that receive
infrastructure projects ought to be aware of the extent to which their projects are likely to be
sustained in the future.
Basing on Ofori et al (2020), who assert that project managers, Agencies and recipient
communities should construct a conceptual frame work to monitor the performance of
internally and externally-assisted infrastructure projects in building their own sustainability, it
has been established that budget process for infrastructure maintenance promotes
organizations performance. Further depth analysis showed that budget process for
infrastructure maintenance enhances participatory monitoring and evaluation of roads and
other interventions, multi sect oral-multi stake holder’s linkage and co-operation towards
infrastructure maintenance. This dearly showed the role of budget process on infrastructure
maintenance.
40
5.3.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS
The findings established that infrastructure maintenance had a positive effect on
organizational performance at UNBS. The study findings are consistent with Velmurugan and
Dhingra, (2022) who revealed that predetermined maintenance is the least well-known type
of maintenance that is discussed in this article. Predetermined maintenance is based on
programs provided by the manufacturer rather than the infrastructure’s actual state. They
support these projects because of how they perceive disappointment systems and Interim to
Disappointment (MTTF) measurements that they have recently observed on a piece of gear
and its various parts. Based on the assumption that this kind of maintenance is only carried
out in accordance with plans provided by manufacturers, failure risks are either higher or
lower depending on whether the piece of infrastructure or part is new or old. Because support
groups are required to rely on these projects, they cannot anticipate failures.
The study finding are consistent with Amaeshi, Okorocha, and Akujor (2021) who
investigated how the corrective, preventative, predictive, reliability center, and total
productive maintenance strategies affected the competitive advantage of a few Nigerian
process manufacturing companies as well as the relationship between profitability, product
quality, productivity target, on-time delivery, and cost of manufacturing operations. The
corrective maintenance strategy was found to have both direct and indirect effects on
manufacturing operations; There is a positive and significant connection between the strategy
for corrective and preventive maintenance and the product quality determination; The
predictive maintenance strategy improves the productivity target; reliability center
maintenance significantly accounts for on-time delivery in meeting customer expectations,
and total productive maintenance was found to have a positive impact on profit contribution.
The findings are consistent with Daya (2019) who revealed that how various maintenance
procedures affect the operational performance of organizations. In addition, it wanted to
know how and what the businesses did to fix the various condition-based maintenance
procedures. He asserts that respondents utilize condition-based support, while the leftover
utilize precaution maintenance or a mix of the two. The study found that planned condition-
based maintenance strategies outnumber unplanned ones for the majority of businesses.
Condition-based maintenance practices will also be linked to the various operational
performance variables.
41
5.3.3 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS
The findings established that infrastructure maintenance accountability had a positive effect
on organizational performance at UNBS. The study findings are in agreement with Heath and
Waymer (2019) who found that numerous organizations began taking part in framework
maintenance projects from a spirit of honest conviction and because of worker interest. Social
infrastructure maintenance accountability practices can also claim to celebrate exceptional
behaviors, encourage improvement, and punish those who exploit society beyond this initial
motivation. The findings further revealed that customers and employees are more likely to
support a company's brand if they have a strong connection to the company's social and
infrastructure maintenance accountability initiatives. Not every organization actively
participates in or makes its actions public, and these practices continue to be largely
voluntary, despite the benefits of infrastructure maintenance accountability becoming more
apparent over time.
The study findings are consistent with Schnackenberg (2019) who revealed that infrastructure
maintenance accountability is the most common way to lead a business so that decisions,
rules, and other data should be visible from an outside perspective. According to the result, he
offers the three-dimensional conceptual model of accountability that follows: transparency,
clarity, and accuracy according to Klinsukhon (2016), accuracy, transparency, and
information disclosure are all characteristics of high-quality information. Because it provides
a measurement framework for evaluating accountability, this study employs this
tridimensional model to operationalize accountability. As a result, responsibilities are
determined by the data's transparency, precision, and clarity. Even though very little research
has been done on this topic, especially for UNBS, it could be a related point of view
regarding the use of public substances in Uganda.
The study findings are in agreement with Buijze et al. (2019) who claims that citizens can
observe the actions of public authorities and attempt to influence them through
accountability, allowing citizens to hold public authorities accountable for their actions.
When we use the timing of audited financial reports and biennial budget cycles as
instrumental variables for adopting the modified approach, we argue that investments in
infrastructure maintenance only affect investments in infrastructure maintenance through
their effect on a state's infrastructure reporting policies in the first stage. This study also
hypothesizes that accountability and accountability work together, and that public sector
organizations without accountability cannot be evaluated for accountability.
42
5.4 Conclusions
5.4.1 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS
The findings established that current budgeting procedure had a positive effect on
organizational performance at UNBS. From the study findings, it has been concluded that
periodic budget process for infrastructure maintenance enhances monitoring and evaluation,
and organizational performance. The study findings also revealed that that budget for services
and projects provided by government ensures infrastructure maintenance and sustainability
through the establishment and integration of such plans during project programming phase.
Allocating enough resources to infrastructure maintenance promotes organizations
performance. However, it has been concluded that organizations do allocate little resources to
their infrastructure maintenance; this bad practice has compromised the quality of
infrastructures.
5.4.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS
The study concluded that infrastructure maintenance had a positive effect on organizational
performance at UNBS. Preventive, corrective, condition-based and pre-determined
maintenance are significant predictor of organizational performance. Organizations that
consider the application of maintenance dimensions are likely to record a better Key
Performance Indicator (KPI). The strong and positive outcome evident in the results of
coefficient shows that the influence of maintenance management dimensions on
organizational performance did not happen by chance.
5.4.3 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS
The findings established that infrastructure maintenance accountability had a positive effect
on organizational performance at UNBS. The study concluded that proper accountability for
resources allocated to infrastructure maintenance in organization promotes organizational
performance if monies and other resources are managed carefully, transparently and honestly
because good infrastructure maintenance is a key to service delivery. However, the delay in
release of funds for infrastructure maintenance from central government, allocation of little
money to infrastructure maintenance, poor accountability for funds allocated to infrastructure
maintenance and failure to reprimand corrupt contractors has compromised the sustainability
of infrastructures in organizations.
43
Hypothetically, it has been established from the study findings that there is strong
relationship between budgeting and infrastructure maintenance. In other words budgeting has
to a large extent promoted infrastructure maintenance at UNBS.
5.5 Recommendations
In light of the study conclusions, the following recommendations were made in line with the
objectives of this study.
5.5.1 Current budgeting procedure and allocations towards organizational performance
on budgeting and policy at UNBS
The study recommends that management should sustain conducting periodic budget process
for local projects and implement the resolutions made in those meeting for effective and
efficient service delivery. This is because budget for services and projects provided by the
government ensures infrastructure maintenance through the establishment and integration of
such plans during project programming phase.
The top management and technical staff should jointly participate in identifying resource base
and mobilize resources to supplement the little resources allocated to their infrastructure
maintenance as well as implementing other projects and policies.
5.5.2 Infrastructure maintenance and organizational performance on budgeting and
policy at UNBS
Management should ensure that corrective maintenance is implemented right after a defect
has been detected on a piece of infrastructure; its objective is to make the piece of
infrastructure work normally again, so that it can perform its assigned function. Corrective
maintenance can either be planned or unplanned depending on whether or not a maintenance
plan has been created.
Management should ensure that all this data are gathered automatically on the field or
remotely thanks to a direct network connection to the infrastructure, in order to make sure
that it is constantly controlled. Maintenance teams can decide whether they want to operate
constant or regular interval control, they read counters, check parts’ wear.
Management should use preventive maintenance applied by applied by technician’s teams
and managers before any breakdown or failure occurs. Its aim is to reduce the probability of
breakdown or degradation of a piece of infrastructure, component or spare part. In order to
implement such maintenance, teams have to take the part’s history into consideration and
keep track of the past failures.
In addition the study recommended that to enhance the implementation of projects,
stakeholders should put more emphasis on the Contractor’s financial Capacity, the Cost
44
Factors that may affect the project, the level of technology that the local contractor deploys,
the local contractor’s level, Procurement process on contractors selection, the existing level
of Health and Safety Standards, the time factors in place, the design changes and as well as
external factors which will subsequently facilitate the achievement of improved performance
of infrastructure maintenance in organizations.
5.5.3 Infrastructure maintenance accountability and organizational performance on
budgeting and policy at UNBS
There is need for a malt sectoral-malt-stake holder linkage geared towards strengthening
institutions and organization to effectively monitor and evaluate all levels of public projects
as well as advocating for public accountability for public resources and reprimand of corrupt
officials.
Financial managers at organizational level should be given capacity building in areas of
modern finance management techniques so as to keep a breast with international standards in
financial management and for efficient and affective infrastructure maintenance as well as
promoting faithfulness in all did and bottlenecking source spending.
5.6 Contributions to the body of knowledge
These findings also provide evidence of a mechanism linking financial reporting to
infrastructure maintenance decisions. In particular, our findings suggest that organizations
using the modified approach are less likely to cut or divert funds earmarked for infrastructure
spending. The study results collectively suggest that governments’ infrastructure reporting
policies have important implications for investments in infrastructure maintenance. These
findings contribute to advancing the academic literature examining the real effects of
financial reporting.
5.7. Areas for future Research
The study focused on the influence of effective budgeting and policy on infrastructure
maintenance on organizational performance at Uganda National Bureau of Standards guided
by the following objectives; to examine the current budgeting procedure and allocations
towards organizational performance on budgeting and policy at UNBS, to conduct an
analytical assessment of infrastructure maintenance on organizational performance on
budgeting and policy at UNBS and to determine the influence of infrastructure maintenance
accountability on organizational performance on budgeting and policy at UNBS.
The researcher suggested that further study should be made on resource allocation and
infrastructure maintenance, corruption and infrastructure maintenance in public organization;
because research findings disclosed that even though money was allocated to infrastructure
45
maintenance in organization, roads are still poor. This could have been due to road
contractors misusing road funds or money being so little that it could not accomplish
infrastructure maintenance.
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50
APPENDICES
APPENDIX ONE: QUESTIONNAIRES FOR GENERAL STAFF
Dear respondent
This questionnaire is intended to seek your view on the influence of infrastructure
maintenance and organizational performance on budgeting and policy: a case of Uganda
National Bureau of Standards. The research is being undertaken as part of the requirement for
the award of a Bachelor of engineering in mechatronics and biomedical engineering of
Kyambogo University. You are kindly requested to spare some of your valuable time and
indicate your opinion on each question and statement. The information provided will only be
used for academic purposes and will therefore be treated as confidential.
Thank you
Please tick the appropriate option, any response you give was respected
SECTION A: DEMOGRAPHIC CHARACTERISTICS
1. Age
20-25 years 26-31 years 32-37 years 38 and above
2. Sex
Male Female
4. Duration of service:
Less than 6 months 6 months -1year Over 2 years 3 years and above
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SECTION B: QUESTIONS ON THE STUDY VARIABLES
Respondents are requested to indicate their responses by selecting appropriate items by
ticking the number that best describes their view or opinion based on the following scales:
Strongly agree (SA) =5, Agree (A) =4, Not sure (N) =3, Disagree (D) =2, Strongly
Disagree (SD) =1
Current budgeting procedure and allocations 1 2 3 4 5
1 UNBS conducts budget process for its infrastructure
maintenance.
2 Budget process for infrastructure maintenance promotes
road sustainability at UNBS.
3 Budget process for infrastructure maintenance enhances
road monitoring and evaluation at UNBS
4 UNBS allocates enough resources for its infrastructure
maintenance
5 Funds allocated to infrastructure maintenance in UNBS are
properly used
6 Resource allocation to infrastructure maintenance promotes
road sustainability in UNBS.
7 Budget planning process is continuous as it demands
regular and frequent attention.
Infrastructure maintenance 1 2 3 4 5
8 There is top management support and ongoing commitment
for infrastructure maintenance at UNBS
9 There is improper checking and testing of material before
use in the infrastructure maintenance at UNBS
10 Insufficient instruction and information in the contract
specification, drawing and design affects infrastructure
maintenance at UNBS
11 Inaccurate quotations of the maintenance works affects
infrastructure maintenance at UNBS
12 Inadequate supervision of workers affects infrastructure
maintenance at UNBS
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13 Inadequate monitoring of works affects infrastructure
maintenance at UNBS
14 There is adherence to specifications of maintenance works
at UNBS
Organizational performance 1 2 3 4 5
20 UNBS has been able to achieve its intended objectives on
infrastructure maintenance
21 There are a lot of complaints about the quality of
infrastructure maintenance at UNBS
22 There is prompt service delivery in UNBS
23 Customers complain on the delays in service delays at
UNBS
24 Does management at UNBS endeavor to optimally use
resources on time in the attainment of the organizations
objectives
25 Our supplies at UNBS are done within the set time
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Thank You for Participation
iv
5. In your own opinion, why do you think infrastructures at Uganda National Bureau of
Standards are poor yet money is allocated for its infrastructure maintenance? (Probe
with or examples of the reasons...?)
6. In your opinion, why do you think money allocated to infrastructure maintenance at
Uganda National Bureau of Standards does not accomplish infrastructure
maintenance?
7. What do you do when your infrastructure are poorly repaired and maintained?
8. Which agency is used to maintain infrastructure at Uganda National Bureau of
Standards?
9. Why does your Uganda National Bureau of Standards allocate resources for its
infrastructure maintenance?
10. In your own opinion, why is accountability for money necessary in infrastructure
maintenance?
11. How is accountability for infrastructure maintenance done at Uganda National Bureau
of Standards?
Thank For Your Time and Response
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APPENDIX THREE: WORK PLAN
RESEARCH SCHEDULE
1 Submission of Research
Topic
2 Research Proposal
formulation and refining
3 Submission of Research
Proposal to Supervisors
for review
4 Review of proposal by
the Supervisors
5 Submission of proposal
to the department
6 Proposal defense
8 Submission of Interim
Progress
9 Analysis of data
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APPENDIX FOUR: BUDGET
PROPOSED RESEARCH BUDGET
S/N ITEM UNIT QUANTITY RATE AMOUNT
(UGX)
A Infrastructure
1 Laptop No. 1 1,500,000 1,500,000
B Communication & internet
Stationary Materials
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8 Typing and printing Copies 4 20,000 80,000
Consumables
TOTAL 6,255,750
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