MUKOYA DIANA2024-12-122024-12-122024-10-29https://hdl.handle.net/20.500.12311/2503ABSTRACT This research report was undertaken to examine the impact of performance-based budgeting on resource allocation in Mbale district; to determine the effect of performance budget allocation on resource allocation of Mbale district, to analyze the effect of activity-based budgeting on resource allocation of Mbale district, to assess the effect of stakeholder engagement on resource allocation of Mbale district. The researcher used a sample size of 63 respondents and used questionnaires to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective showed that performance budget allocation have a significant effect on resource allocation of Mbale district; 62% were positive to the statement that resources are directed toward programs that align with strategic goals, ensuring consistency in achieving organizational objectives; 61% of the respondents were positive to the statement that programs that perform well receive more resources, encouraging continuous improvement and innovation. Results of the second objective revealed that activity-based budgeting has a significant effect on resource allocation of Mbale district. Supported by the following responses; 57% were positive to the statement that activity-based budgeting supplies detailed cost information that supports more informed and strategic budgetary decisions, 51% were positive to the statement that activity-based budgeting reveals opportunities to cut costs by assessing the efficiency and impact of different activities. Results of the third objective showed that service delivery reforms have a significant effect on organizational performance of Mbale district. 68% had a positive response to the statement that input from stakeholders helps identify potential risks and challenges early, allowing for better management of resources. Mbale district should by integrate clear performance metrics with resource allocation processes. This can be achieved by establishing precise, measurable objectives aligned with organizational goals, and linking budgetary allocations to the achievement of these objectives.enIMPACT OF PERFORMANCE-BASED BUDGETING ON RESOURCE ALLOCATION IN PUBLIC INSTITUTIONS (CASE STUDY OF MBALE DISTRICT)Thesis