Institutional Autonomy in Allocation of Income among the Various Categories of Expenditure in Higher Education: A Case of Makerere University

Abstract

This study examined institutional autonomy in allocation of income among the various categories of expenditure at Makerere University. Drawing on case study design, secondary data was obtained and analysed thematically. The study revealed that Makerere University had the autonomy to generate funds; and existing policy indicates that various categories of expenditure were autonomously determined because approval authority lied with specific levels of management within organisational units; and block funds to Makerere allowed departments and faculties to autonomously allocate funds. However, the findings reveal that despite autonomous allocation of income and expenditure being stipulated by policy, actual allocation of incomes among different categories of expenditure remained with top management and was diminishing at lower units. Therefore, it was recommended that institutions of higher learning need to increase their incomes in order to promote institutional autonomy in allocation of income among the various categories of expenditure.