International Journal of Academic Management Science Research (IJAMSR)   Year: 2024 | Volume: 8 | Issue: 5 | Page No.: 34-48 Budget Monitoring and Evaluation and Efficiency of Small and Medium Enterprises in Agriculture Sector in Uganda A Case Study of Jesa Farm Dairy Limited Download PDF Murungi Pamela, Rutaro Abas Abstract: The study examined the relationship between budget monitoring evaluation and efficiency of Small and Medium Enterprises (SMEs) in the Agriculture Sector in Uganda using Case Study of Jesa Farm Dairy Limited. Specifically, the study is to examined the relationship between budget monitoring and efficiency and budget evaluation and efficiency of SMEs. The study adopted a descriptive correlational and cross-sectional survey design and used a sample size of 94 respondents to collect data. The findings revealed that there is a significant positive relationship between budget monitoring and efficiency as evidenced by (R=0.619, P=.000). A significant positive relationship was also revealed between budget evaluation and efficiency as evidenced by Pearson correlation (R=0.795, P=.000). The study concluded that there is a significant positive relationship between all the two predictor variables (i.e.; budget monitoring, budget evaluation) and efficiency SMEs in the Agriculture Sector in Uganda. This study recommended that managers within the organisation must have a clear understanding of their roles in ensuring budget compliance; Senior management should use budgets to communicate corporate objectives downwards and ensure that other employees understand them and co-ordinate their activities to attain them. It is also recommended that managers produce detailed budget plans to enable the implementation of the long term or strategic plans. The annual Budget monitoring and evaluation must be embraced always as found out in this study to encourages managers to plan for future operations, refine existing strategic plans and considers how they can respond to changing circumstances.