International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Most Trusted Research Journal Since Year 2012

ISSN: 2319-7064

Research Paper | Business Management | Uganda | Volume 8 Issue 1, January 2019

Internal Control and Budget Implementation in Kabale District Uganda

Dr. Marus Eton

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 managements 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.

Keywords: Internal Control, financial Management, Budget Implementation

Edition: Volume 8 Issue 1, January 2019

Pages: 815 - 821


How to Cite this Article?

Dr. Marus Eton, "Internal Control and Budget Implementation in Kabale District Uganda", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART20194053, Volume 8 Issue 1, January 2019, 815 - 821

75 PDF Views | 42 PDF Downloads

Download Article PDF

Video Lecture of Above Article is Not Available Yet

You be the First to Request! Press the Button below!



Similar Articles with Keyword 'financial Management'

Research Paper, Business Management, Uganda, Volume 8 Issue 1, January 2019

Pages: 815 - 821

Internal Control and Budget Implementation in Kabale District Uganda

Dr. Marus Eton

Share this article

Research Paper, Business Management, Somalia, Volume 8 Issue 2, February 2019

Pages: 481 - 484

Effect Working Capitalmanagementpractices On Financial Performance in Manufucure Companies in Mogadishu Somalia

Ali Abdulkadir Osman Jama

Share this article

Top