Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Impact of Internal Control Systems on Management of Public Funds in Local Government in Uganda. A Case Study of Wakiso District Local Government
Mwesigye Kalvel, Irumba Alex, Dr Ariyo Gracious Kazaara
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 2, No. 9 |
| Published | 30 September 2023 |
| ISSN | 3006-4384 |
Abstract
The study investigated the role of internal control system on the management of public funds in local governments in Uganda. The objectives were to establish the influence control environment, internal audit, monitoring, risk assessment, control activities, information and communication on the management of public funds in local governments. Purposive sampling was used to select the required number of respondents that participated in the study. Data was collected using both interviews and questionnaires for the technical respondents including heads of departments, accountants for different departs and the second questionnaire targeted community leaders at district and Sub County level. Data was analyzed using statistical package for social scientist tables. Pearson’s Linear Correlation Coefficient and regression analysis conducted to measure the relationship between the independent (internal control) and dependent variables (management of public funds) and there after conclusions drawn from the tables and figures. This analysis showed that much as the there is a strong positive relationship between internal financial controls (control environment, internal audit, monitoring, risk assessment, control activities, information and communication) and management of public funds. There is much that is practically needed to ensure that service delivery is enhanced. The welfare of the general public can greatly be improved through effective and efficient utilization of public funds in service delivery. The study recommended that since the elements of internal control system used were found to be important in influencing the efficient management of public funds. They should be emphasized and enhanced by the local governments to ensure that the organization’s activities are carried out in accordance with established goals, policies and procedures. However, communities which are direct beneficiary of the services rendered by local governments should be part of internal control system for efficient management of public funds for efficient service delivery based on the value for money.
Keywords
internal control systems
management
public funds and local government
Cite This Article
Mwesigye Kalvel, Irumba Alex & Dr Ariyo Gracious Kazaara (2023). The Impact of Internal Control Systems on Management of Public Funds in Local Government in Uganda. A Case Study of Wakiso District Local Government. Metropolitan Journal of Academic Multidisciplinary Research, 2(9). https://journals.miu.ac.ug/pages/article.php?article_id=1607
More in This Issue
View full issue →
46
The Effect of Product Quality on Competitiveness of Small Medium-Sized Enterprises (SMES) in Western Uganda; Reflection on Igara Tea Factory, in Bushenyi District
product quality and competitiveness of small medium-sized enterprises
47
The Effect of Taxation Policy on the Performance of Small Business Enterprises. A Case of Nakawa Division Central Market
taxation policy
performance and small business enterprises
48
The Effect of Unemployment on Economic Growth of Communities in Uganda. A Case of Kiryandongo Town Council
unemployment
economic growth and communities
49
The Impact of Commercialisation of Fishing on Gender Roles, Among Lake Victoria Shore Fishing Communities of Uganda. A Case Study of Katosi Fishing Village
commercialisation
fishing
gender roles
lake-Victoria shore fishing and communities
50
The Impact of Different Types of Education Services Provided by Current Education Actors and Humanitarian Education Agencies to the Refugees Settling in West Nile Region from 2010-2023
Education in emergencies
disability
gender equality
integrated education in emergencies