Internal Control and Budget Implementation in Kabale District Uganda
The study saught to establish the effects of internal control systems on the budget implementation in Kabale district local government. A cross sectional study design was used and a sample of 176 respondents was chosen for the study. The study found a correlation between internal control and budget...
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| Format: | Article |
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International Journal of Science and Research (IJSR)
2019
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| Online Access: | http://hdl.handle.net/20.500.12493/128 |
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| _version_ | 1800403071241551872 |
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| author | Eton, Marus Caroline Murezi Fabian, Mwosi Benard, Patrick Ogwel |
| author_facet | Eton, Marus Caroline Murezi Fabian, Mwosi Benard, Patrick Ogwel |
| author_sort | Eton, Marus |
| collection | KAB-DR |
| description | The study saught to establish the effects of internal control systems on the budget implementation in Kabale district local government. A cross sectional study design was used and a sample of 176 respondents was chosen for the study. The study found a correlation between internal control and budget implementation (r = .568; sig. < .05) which was moderate. The study revealed that Kabale district local government had the internal controls systems mechanisms to manage risks but the actual management of risks and fraud was indeed very weak. Segregation of duties and periodical evaluation of staff were low. The policy makers at Kabale district local governments demonstrate oversight to implementation of planned activities just for the sake, otherwise, proposed projects were poorly coordinated and in some cases abandoned before completion. Though there appeared to be evidence of operating surplus budgets, the time when such budgets were passed remain in obscure to a number of concerned citizens. Internal control systems on budget implementation were indeed small and attributed majorly to management’s laxity in enforcing the existing internal controls. The study therefore recommends that Government, through the concerned organs should hold accountable the persons in charge of overseeing national and local government programs. Management at local government level should tighten and strengthen the internal control systems, sensitize local government staff at all levels to ensure adherence to existing controls to minimize fraud or corruption and reporting errors as much as possible. There is urgent need to evaluate local government staff and segregate their duties. |
| format | Article |
| id | oai:idr.kab.ac.ug:20.500.12493-128 |
| institution | KAB-DR |
| publishDate | 2019 |
| publisher | International Journal of Science and Research (IJSR) |
| record_format | dspace |
| spelling | oai:idr.kab.ac.ug:20.500.12493-1282024-01-17T04:44:32Z Internal Control and Budget Implementation in Kabale District Uganda Eton, Marus Caroline Murezi Fabian, Mwosi Benard, Patrick Ogwel Internal Control, financial Management, Budget Implementation The study saught to establish the effects of internal control systems on the budget implementation in Kabale district local government. A cross sectional study design was used and a sample of 176 respondents was chosen for the study. The study found a correlation between internal control and budget implementation (r = .568; sig. < .05) which was moderate. The study revealed that Kabale district local government had the internal controls systems mechanisms to manage risks but the actual management of risks and fraud was indeed very weak. Segregation of duties and periodical evaluation of staff were low. The policy makers at Kabale district local governments demonstrate oversight to implementation of planned activities just for the sake, otherwise, proposed projects were poorly coordinated and in some cases abandoned before completion. Though there appeared to be evidence of operating surplus budgets, the time when such budgets were passed remain in obscure to a number of concerned citizens. Internal control systems on budget implementation were indeed small and attributed majorly to management’s laxity in enforcing the existing internal controls. The study therefore recommends that Government, through the concerned organs should hold accountable the persons in charge of overseeing national and local government programs. Management at local government level should tighten and strengthen the internal control systems, sensitize local government staff at all levels to ensure adherence to existing controls to minimize fraud or corruption and reporting errors as much as possible. There is urgent need to evaluate local government staff and segregate their duties. Kabale University 2019-02-19T13:04:56Z 2019-02-19T13:04:56Z 2019 Article http://hdl.handle.net/20.500.12493/128 application/pdf International Journal of Science and Research (IJSR) |
| spellingShingle | Internal Control, financial Management, Budget Implementation Eton, Marus Caroline Murezi Fabian, Mwosi Benard, Patrick Ogwel Internal Control and Budget Implementation in Kabale District Uganda |
| title | Internal Control and Budget Implementation in Kabale District Uganda |
| title_full | Internal Control and Budget Implementation in Kabale District Uganda |
| title_fullStr | Internal Control and Budget Implementation in Kabale District Uganda |
| title_full_unstemmed | Internal Control and Budget Implementation in Kabale District Uganda |
| title_short | Internal Control and Budget Implementation in Kabale District Uganda |
| title_sort | internal control and budget implementation in kabale district uganda |
| topic | Internal Control, financial Management, Budget Implementation |
| url | http://hdl.handle.net/20.500.12493/128 |
| work_keys_str_mv | AT etonmarus internalcontrolandbudgetimplementationinkabaledistrictuganda AT carolinemurezi internalcontrolandbudgetimplementationinkabaledistrictuganda AT fabianmwosi internalcontrolandbudgetimplementationinkabaledistrictuganda AT benardpatrickogwel internalcontrolandbudgetimplementationinkabaledistrictuganda |