Effect of Government Expenditure Management Control Mechanism on Service Delivery in Public Institution in Rwanda- A Case Study of WASAC Limited

The purpose of this study was to examine the effect of government expenditures management control mechanisms on service delivery in public institutions in Rwanda because there are many issues and problems related to government funds such as over-spending, under-utilized and unauthorized expenditures which have been raised while contributing to the risks of public funds. The risks that had led to the mismanagement of fund influenced the service delivery while it failed to achieve its main objectives by the government entities or bodies accountable for it. The study was achieved by three specific objectives namely; to analyze the effect of planning and budget on service delivery in WASAC LTD; to examine the effect of clearance mandate on service delivery in WASAC LTD and to assess the effects of auditing practices on service delivery in WASAC LTD. The research is significant to the researcher, government and JKUAT. Researcher used a descriptive study based on qualitative and quantitative approach. The population of the study was 898, out of which 277 was taken as a sample. In analysis the researcher used a multivariate regression (Chi test) analysis to determine the relationship between the dependent and the independent variables. From the findings it was established that WASAC LTD have government expenditures management control mechanisms which includes budget planning, clearing mandates and auditing practices. The regression equations established that taking all factors into account Service delivery as a result of (budget planning, clearance mandate, and auditing practices) at Zero service delivery in WASAC LTD. The equation presented also shows that taking all other independent variables at zero, a unit increase in Budget planning would lead to a 0.320-unit increase in the scores of services delivery in WASAC LTD, a unit increase in Clearance mandate would lead to a 0.420-unit increase in service delivery in WASAC LTD and a unit increase in auditing practices would lead to a 0.449 increase in service delivery in WASAC LTD. In establishing the relationship between government expenditures management control mechanisms and Service delivery WASAC LTD whereby the respondents N is 277 and the significant level is 0.01, the results indicate that independent variable has positive high correlation to dependent variable equal to.815** and the p-value is.000 which is less than 0.01. P-value is less than significant level, therefore the researcher concludes that variables are correlated and null hypothesis is rejected and remains with alternative hypothesis. This means that there is a significant relationship between government expenditures management control mechanisms and Service delivery in WASAC LTD. We can therefore conclude government expenditures management control mechanisms highly contribute positive to Service delivery in WASAC LTD by 81.5 %.