Browsing by Author "Caroline Murezi"
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- ItemInternal Control and Budget Implementation in Kabale District Uganda(International Journal of Science and Research (IJSR), 2019) Eton, Marus; Caroline Murezi; Fabian, Mwosi; Benard, Patrick OgwelThe 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.
- ItemInternal control systems and financial accountability in Uganda: A case of selected districts in western Uganda(International Journal of Commerce and Management Research, 2018) Eton, Marus; Caroline Murezi; Fabian, Mwosi; Benard, Patrick OgwelThe study sought to examine the role of Internal Control system in supporting financial accountability in Uganda. The study found out that the relationship between internal control systems and financial accountability in local governments appeared to be weak, and the actual contribution of internal control systems in the financial operations of the district is negligible. The study however, revealed that internal control system is inadequate in accounting for the staffing gaps in local governments and the untimely release of financial reports. Staff in the local governments investigated, particularly those handling finance related matters had low training in financial accountability. Underpinning this truth is the fact that government grants are not allocated in accordance with grants procedures and later funds diversion. It was revealed for example, that withholding tax deductions are unaccounted for. These deductions are made by the finance department, yet the records indicating their remittance to Uganda Revenue Authority are lacking. The study therefore recommends that Political leaders and other interest groups should stay away from dictating on how public funds should be used. Instead of rigidly interfering with the actual implementation of local government programs, they should execute their constitutionally defined role of supervising and monitoring government programs for the benefit of the masses. There should be urgent recruitment of staff in local governments to bridge the staffing gap and staff should be trained on the current finance management systems to speed up financial reporting system and timely release of financial reports. The Local government staff who did not remit the withholding tax and misused it, should be made to refund the misused funds or be disciplined immediately.