Faculty of Economics and Management Sciences (FEMS)

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Budgetary Control and Organizational Performance in Municipal Local Governments in Uganda: A Case of Kabale Municipal Council.
(Kabale University, 2024) Akankwasa, Fidelis
The purpose of the study was to examine the effect of budgetary control and organizational performance in Kabale Municipal Local Government. The study was guided by three (3) objectives namely: to assess the effect of budget planning on the organizational performance in Kabale Municipal Council; to examine the effect of budgetary challenges on the organizational performance of Kabale Municipal Council; and, to establish the relationship between budgetary control and organizational performance of Kabale Municipal Council. This study adopted a descriptive research design. It involved quantitative and qualitative methods. A sample of 163 were selected using simple random sampling and census sampling techniques. The quantitative and qualitative data from the respondents were analysed using SPSS version 23.0 and thematic analysis respectively. The study found out that budgetary planning control has a positive significant relationship with trainees’ employability r =. 0. 762** P≤.01). In addition, results showed budgetary challenges positively and significantly related to trainees’ employability (r =. 456, P≤.01). Lastly, there was also a significant positive relationship between Strategies to improve budgetary challenges (r =.399 P≤.01). The study concludes that; budgetary control has an influence on organizational performance in Kabale Municipal Local Government. The study recommends that for Kabale Municipal Council to perform well as the standing order says, budgetary controls should be put under serious consideration. Kabale Municipal Council should bridge the gap between the theory and practice of strategic management by addressing the budgetary challenges. The main emphasis should be on budget formulation, budget implementation, and funding limitations. This will help Kabale Municipal Council to excel in the effective implementation of government programs at Kabale Municipal Council, there is a need to understand the contributions of good budgeting practices on the organizational performance. This will help Kabale Municipal Council to always establish the persons who are supposed to participate in the budgetary process for purposes of enhancing organizational performance at Kabale Municipal Council.
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Debt Management and Financial Performance of SACCOs in Karamoja Region: A Case of Kamukoi, Thurr and Lotuke SACCOs.
(Kabale University, 2024) Apio, Brenda
This study examined the effect of debt management on the financial performance of SACCOs in the western belt of the Karamoja sub-region. SACCO's financial performance in the region has been alarming. Every year the financial trend is getting down. This study’s objectives were to establish factors that affect debt management and to examine the benefits of debt management and the relationship between debt management and financial performance in selected SACCOs in Karamoja Region a case of Kamukoi, Thurr, and Lotuke Saccos. The study followed a cross-sectional survey design. Data from 92 respondents was collected and analyzed quantitatively complemented with qualitative analysis. Since descriptive analysis entailed a description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that there are factors that influence debt management (R=862), benefits of debt management (R=756 and there is a relationship between debt management and financial performance (R=829) have a positive significance relationship in Karamoja region a case of Kamukoi, Thurr and Lotuke SACCOs. The main conclusion drawn from this research is that there are factors affecting debt management and debt benefits and there is a relationship between the dependent variable and independent variable. The study therefore recommends that To improve financial performance in SACCOs in the Karamoja region, place more focus on the use of debt management. If it is completely employed as intended, the Karamoja region offers high-quality services to its people very well. The study suggests that SACCOs in the Karamoja region’s financial performance is significantly impacted by the benefits of debt management. This implies that if people are sensitized about the benefits of paying debts to the SACCOs, financial performance will increase. This recommends that there is a relationship between debt management on financial performance in selected SACCOs in the Karamoja region. SACCO managers and the Board of Directors should take charge of sensitizing stakeholders that they should manage debts if they are to benefit from the profits from SACCO.
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Information Communications Technology and Revenue Mobilization in Local Governments in Uganda: A Case of Mbarara District Local Government.
(Kabale University, 2024) Apunyo, Henry Anthony
This study was conducted to estimate the relationship between information and communications technology and revenue mobilization in local governments in Uganda, concerning the Mbarara district local government. The specific objectives were to estimate the relationship between ICT and tax education, assess the relationship between ICT and tax assessment, and analyze the relationship between ICT and tax governance outcomes. The research design was cross-sectional. A sample of 133 respondents constituting Mbarara District Finance Committee members, CAO, CFO, District Planner, Commercial Officer, SASs, town agents, parish chiefs, and traders was drawn from a population of 200 study subjects using simple random sampling and purposive sampling techniques. Data were collected using a structured questionnaire and analyzed using Pearson correlation to establish the relationship. ANOVA helped in testing the hypothesis. The findings revealed significant associations between ICT and tax education, tax assessment, and tax governance. ICT was strongly associated with revenue mobilization (r = .620, p<.05). The study concludes that a strong and significant positive relationship exists between ICT and revenue mobilization in the Mbarara district local government. The findings indicate that taxpayers pay more than their ability. This study recommends that Mbarara District Local government and other local governments should emphasize the application of ICT as a major tool in mobilizing revenue. This is the only clear way of increasing revenue mobilization.
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Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
(Kabale University, 2024) Atuheire, Godwin
This study set out to examine the effect of Internal Control Systems on the financial performance of Local Governments in Uganda, the case of Kabale District Local Government. The predictor variables under study were risk assessment, control environment, and monitoring activities while financial performance was the outcome variable. The study followed a cross-sectional survey design with a response rate of 89.3%. Data from 175 respondents was collected and analyzed quantitatively complemented with qualitative analysis. Since descriptive analysis entailed a description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that risk assessment (R=662), control environment (R=656 and monitoring control (R=729) had a positive significance on the financial performance of Kabale District Local Government. The main conclusion drawn from this research was that risk assessment, control environment, and monitoring activities had a significant effect on the financial performance of Kabale District Local Government. The study therefore recommended that there was the need to put more effort into risk assessment, controlling environment and monitoring activities for fortitudes of making financial performance as a custom at Kabale District Local Government.
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Billing Systems and Customer Satisfaction in the Ministry of Water and Environment Uganda: A Case of Kabale South Western Umbrella of Water and Sanitation.
(Kabale University, 2024) Ayebare, Ivan
Despite efforts to improve operations and performance, South Western Umbrella of Water and Sanitation has not met the minimum performance standards for collection efficiency, response rate, and customer care. This study examines the factors contributing to these shortcomings and gathers customer feedback to find solutions for enhancing service quality. The study focused on "Billing systems and customer satisfaction in the ministry of water and environment, Uganda, Uganda, specifically within the Kabale South Western Umbrella of Water and Sanitation." Justification for the study is that it generated additional knowledge about MOWE billing system and customer satisfaction in the perspective of revenue collection efficiency, response rate and customer care. It aimed to achieve the following objectives: firstly, to assess the impact of postpaid MOWE billing system on collection efficiency; secondly, to examine the influence of pre-paid MOWE billing system on response rate; and finally, to establish the relationship between MOWE billing systems and customer care. The research employed a cross-sectional research design, incorporating both quantitative and qualitative methodologies. A sample size of 136 respondents was selected from a population of 210 determined using the statistical table of Krejcie & Morgan (1970), of which 132 actually participated in the study giving a response rate of 97.1%. Findings regarding the first objective revealed that the response rate in Kabale South Western Umbrella of Water and Sanitation is affected by the pre-paid MOWE billing system, suggesting a need for the ministry to enhance public awareness of its policies and procedures. Regarding the second objective, the analysis demonstrated a significant and positive correlation between the MOWE Billing System and response rate. Finally, the third objective aimed to establish the relationship between MOWE billing systems and customer care. Descriptive statistics indicated that 90% of respondents agreed on the existence of a relationship between MOWE billing systems and customer care, with a correlation coefficient of 0.829 in the record-keeping system on service delivery. In conclusion, the study found positive and significant correlations among all three objectives.
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Internal Control Systems and Financial Performance of SACCOs in Kabale Municipality.
(Kabale University, 2024) Kyomugisha, Loyce
The intention of this research was to examine how internal control systems have influenced SACCO’s financial performance in Kabale Municipality's. The research project concentrated on three predictor variables: Control Environment, Risk Assessment, and Control Activities. The outcome variable was Financial Performance. The study used a cross-sectional survey design that combined quantitative and qualitative research methods, providing generalizable and readily replicable data from the former with detailed insights from the latter. A total of 97 respondents participated. These were selected using simple random sampling and contacted by questionnaires and interview guide. Data was analysed using descriptive statistics (means and standard deviation) and multiple regression analysis. The study revealed a strong correlation (r = 0.653) between the control environment and financial performance of SACCOs, the correlation between control Activities and financial performance (0.699), and r=0.613 for Risk Assessment and Financial performance of SACCOs in Kabale municipality. The results from the study show a positive Significance of the predictors (Control Environment, Control activities, and Risk Assessment on the Financial performance of SACCOs in Kabale municipality. It was established that internal control systems, including risk assessment, control activities, and control environments, had a major impact on SACCO's financial performance in Kabale Municipality. As a result, SACCOs should carefully adhere to internal control systems for improved financial performance. The study recommends that there is need for putting more effort on Control Environment, Control Activities, and Risk Assessment in order to maintain a positive Financial Performance of SACCOs in Kabale Municipality, also, further studies on other factors affecting Financial Performance of SACCOs in Kabale Municipality as well as the contribution of other internal control systems such as Monitoring, reporting and reconciliations needs to be done in order to review their effect on Performance of SACCOs in Kabale Municipality.
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Resilience Project Interventions and its Effect on Vulnerable Household’s Standards of Living in Uganda: An Empirical Evidence from USAID ICAN Project in Kigezi Sub-Region.
(Kabale University, 2024) Sunday, Dismus
The purpose of the study was to evaluate the Resilience project interventions and their effect on vulnerable households’ Standards of Living in Uganda with empirical Evidence from the USAID ICAN project. The research focuses on three objectives; to assess the impact of project livelihood interventions on vulnerable households’ standard of living in the Kigezi sub-region, to examine the influence of project nutrition interventions on vulnerable households’ standard of living in the Kigezi sub-region, and to determine the influence of governance interventions on vulnerable household’s standard of living in Kigezi sub-region. The study relied on secondary quantitative and qualitative data collected by the USAID ICAN project 900 respondents. Data was analyzed using Stata software to determine descriptive statistics (mean, average, frequencies) and the relationship between variables using Chi-square whereas Inferential analysis for a two-sample test of proportions for livelihood, nutrition, and governance interventions as well as adoptions at baseline and end line of the project, was conducted to determine whether the difference or change created by the project was statistically significant. The study findings revealed that households receiving and adopting livelihood and nutrition interventions had increased steadily depicting a boost in the resilience of vulnerable households’ standards of living whereas governance interventions had a slight increase from 2018 to 2022. This was affirmed by the chi-square tests where the computed significant value was less than the critical value of 0.05 for nutrition and livelihood sub-purposes contrary to the governance sub-purpose with a computed significant value greater than the critical value of 0.05 in 2018 and 2022. The two Sample tests of proportions for livelihood and nutrition sub-purpose were statistically different for both interventions and adoptions and even for governance adoptions but not governance interventions. The study concluded that the USAID ICAN project improved vulnerable standards of living much better in livelihood and nutrition sub-purposes, unlike the governance sub-purpose where the adoptions could be due to other external factors in addition to the project. The study further recommended a strong need for quality of training, increased duration of resilience projects, integration of services at the household level, and complementing facilitative approach with Pip approach and demonstrations for efficient livelihood, nutrition, and governance resilience interventions that enhance the resilience of vulnerable household’s standards of living.
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Internal Control Systems and Financial Management in Uganda: A Case of Rukungiri District Local Government.
(Kabale University, 2024) Turyamusiima, Judith
This study examined the effect of internal control systems on the financial management of Rukungiri District Local Government, Uganda. The research design was cross-sectional. Both qualitative and quantitative research design approaches were used. A sample of 138 respondents consisting of District Administration and Management staff, Internal auditors, Finance and Accounting, District Finance Committee, and Budgeting was drawn from a population of 210 study subjects using simple random sampling and purposive sampling techniques. Data was collected using a structured questionnaire and analyzed using the SPSS program. Pearson correlation was used to establish the relationship between the independent and dependent variables. The results of the study revealed that some district staff do not comply with the accounting and financial policies of the district, resulting in poor financial management practices. Some accounting officers did not follow the policies and guidelines in budget allocations for the district and hence poor accentuality of funds meant for road rehabilitation and health centers. The study results revealed that not all financial transactions had been recorded in a timely, accurate, and clear nature for every financial year which is a requirement for all public entities by the laws in Uganda. As a result, there was poor accountability on funds utilization at Bwanga stock farm with the land having no land title and some health centers having obsolete and faulty medical equipment. The findings revealed a significant strong positive relationship between the internal control system and financial management with a Pearson correlation r = 0.643 and Sig =0.000<0.01. The study concludes that a positive relationship means that an increase in the internal control systems leads to a corresponding improvement in financial management. Since the relationship is strong and significant, it can be concluded that internal controls influence financial management at Rukungiri District Local Government. Regression analysis indicates that internal control systems contribute 61.0% in influencing financial management. Therefore, the district administration should emphasize more internal control systems in financial management.
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Credit Risk Management and Profitability of Commercial Banks in Uganda: A Case of Centenary Bank Kabale Branch.
(Kabale University, 2024) Tushemereirwe, Charity
This study focused on establishing the effect of credit risk management on the profitability of Centenary Bank, Kabale Branch. Credit risk management was viewed as a three-dimensional construct consisting of credit risk identification, credit risk assessment, and credit risk control. Profitability on the other hand was viewed in terms of Return on Equity, Return on Assets, and Non-Performing Loans. The study adopted descriptive and correlation research designs. Data was collected from a target population of 103 respondents comprising loan officers, administrators, branch supervisors, accountants, and centenary bank borrowers; using closed-end questionnaires and interview guides. The data was analysed using the Statistical Package of SocialScience from which frequency tables, descriptive statistics, reliability, validity, correlation, and regression results were obtained. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that risk identification (r=0.882), risk assessment (r=0.776), and risk controls (r=0.829) had a positive significance on the Centenary Bank Kabale Branch’s profitability. The main conclusion drawn from this research was that credit risk identification, credit risk assessment and credit risk controls had a significant effect on the profitability of commercial Banks. The study therefore recommended more emphasis on Credit risk management for fortitudes of increasing profitability of Centenary Bank Kabale.
Open Access
Role of Small and Medium Enterprises on Employment Provision in Uganda. A Case of Kabale Municipality.
(Kabale University, 2023) Namanya, Moreen
The study was about the Role of small and medium enterprises in employment provision in Uganda. A case study of Kabale Municipality. The objectives of the study were; to examine the financial capacity of SMEs in relation to employment provision in Kabale Municipality, to establish the management of SMEs in relation to employment provision in Kabale Municipality, and lastly; to assess the nature of SMEs in relation to employment provision in Kabale municipality. The study was carried out in Kabale municipality, in the Kabale district. The study adopted a cross-sectional research design with both quantitative and qualitative approaches. Out of 127 target samples expected to participate in the study, a total of 90 respondents actually participated giving a response rate of 70.8%. from objective one, the correlation coefficient r = .572** shows that there is a positive relationship between the Financial capacity of SMEs and Employment Provision in Kabale municipality. The implication of the correlation coefficient is that with a stable strong financial capacity of SMEs, there are many jobs created. Regarding The second objective of the study which aimed at establishing the management of SMEs in relation to employment provision in Kabale municipality, the study findings revealed that there was a significant positive relationship between the management of SMEs and employment provision in Kabale municipality at Pearson’s Correlation Coefficient (r = .836**). The researcher therefore concluded that improvement in the management of SMEs in Kabale municipality leads to an increase in employment provision. Lastly, Regarding the last objective of the study, findings revealed a positive relationship between the nature of SMEs and employment provision in Kabale municipality at Pearson correlation coefficient (r = .681**). The researcher therefore concluded that the nature of SMEs especially in terms of creditworthiness, and the size of the SME determines the number of people to employ in Kabale municipality.
Open Access
Institutional Pressures and Procurement Cycle Time in Uganda’s Central Government Procuring and Disposing Entities: The Mediating Role of Opportunistic Behavior Ab
(Emerald Publishing Limited, 2023) Olupot,Simon Peter
This study focused on establishing the mediating role of opportunistic behavior in the relationship between institutional pressures and procurement cycle time (PCT) in Uganda’s central government (CG) procuring and disposing entities (PDEs). The study also sought to establish the relationship between institutional pressures and PCT, between institutional pressures and opportunity behavior and between opportunistic behavior and PCT. This study was carried out because most PDEs had failed to perform well in terms of PCT, and beneficiaries had often complained of the lengthy PCT.
Open Access
Public Procurement Practices and End-User Satisfaction in Uganda: A Case of Rubanda District Local Government.
(Kabale University, 2023) Asiimwe, Medard Katabazi
This study examined the effect of public procurement practices and end user satisfaction in Uganda: A Case of Rubanda District Local Government. The objectives that guided the study included: to examine the effect of transparency on end user satisfaction; to examine the effect non-discriminatory on end-user satisfaction; and, to examine the effect of competition on end user satisfaction in Rubanda District Local Government. The study utilized the cross sectional and correlation designs. Data was collected from 70 respondents. Data was presented using frequency distribution tables. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the effect between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that transparency (R=.463**, P<0.001), competition ((R=.219, P<0.001) and nondiscrimination (R=.493**, P<0.001) have a positive significance on the service delivery in Rubanda district local government. Conclusions were drawn that competitions in procurement, transparency and non-discrimination in procurement have a positive significant effect on end user satisfaction. The study recommended that since there is a significant relationship between best procurement practices and public sector performance, the government and its entities should enforce the use of best procurement practices so that the level of compliance with best procurement practices can be raised.
Open Access
Supplier Relationship Management and Organizational Performance in Local Governments: A Case Study of Kabale Municipal Council.
(Kabale University, 2023) Kesande, Grace
This study investigated the relationship between Supplier Relationship Management and Organizational Performance of Kabale Municipal Council, South Western Uganda. The study was guided by three specific objectives, that is: to examine supplier relationship management practices being used at Kabale Municipal Council; to ascertain the moderating influence of supply chain attributes on relationship between supplier relationship management practices and organizational performance; and to establish the challenges being experienced by Kabale Municipal Council in respect with Supplier Relationship Management practices used. The study employed a cross-sectional survey design to explore information from different stakeholders in Kabale Municipal Council. A sample size of 165 respondents, selected by simple random sampling and purposive sampling techniques was considered. Data was collected using questionnaires and interviews. Statistical Package for social Scientists, SPSS, Ver. 26 analyzed the data. Findings were presented in tables. Results showed that Supplier Relationship Management practices strongly used at Kabale Municipal Council are purchasing strategies and supplier vendor rating. A significant relationship existed between supplier relationship management practices and organizational performance of Kabale Municipal Council (R =.7786; p<.05). However, supply chain attributes did not have a significant moderating role on the relationship between Supplier Relationship Management Practices and Organizational Performance at the Council (p= .9072>05). Bureaucratic delays, over-emphasis of cost reduction, competence gaps, and low levels of adherence to PPDA guidelines were major challenges facing Supplier Relationship Management practices at KMC. It was concluded that interventions need to be spearheaded on issues pertaining to supply chain attributes so as to enhance supplier relationship management and performance. Hence, the study recommended that appropriate supply chain attributes be implemented so as to continuously reinforce their moderating power on the relationship between supplier relationship management and organizational performance within Kabale Municipal Council.
Open Access
Inventory Management and Service Delivery in Government Hospitals: A Case Study of Kabale Regional Referral Hospital.
(Kabale University, 2023) Muhindo, Patience
The study aimed at establishing the effect of Inventory management on service delivery in government hospitals using Kabale Regional Referral Hospital (KRRH) as a case study. The research employed a correlational research design to enable the researcher establish the relationship between study variables. The researcher also used mixed methods approach in which qualitative data was used to triangulate quantitative data. Out of the targeted 97 staff, 86 of them were interviewed which resulted into an 89% response rate. The findings revealed that service delivery at KRRH was lacking with majority (63%) of the interviewed staff saying that the patients’ level of satisfaction in regards to the health services offered was generally low and also majority (65%) of them said the health services were not readily available. The chi square test of association revealed that there exists a significant relationship between Service Delivery and Inventory Turnover which implied that inventory management and service delivery in government hospitals were related. The major Inventory Management Techniques that were found out to be used at KRRH were Bulk shipment and ABC Inventory Management. The other techniques that were being used included: Economic Order Quantity (EOQ); Last in First Out (LIFO); First Expire First Out (FEFO); and First In First Out (FIFO) among others. The major challenges that KRRH was facing in IM processes included: Late delivery by the suppliers; Inadequate tools and equipment to use in inventory management like computer software; Manual documentation; Inconsistent tracking of ordered goods and services; Lack of collaboration between the Procurement and Inventory department and other departments; Poor inventory management process; Lack of Transparency amongst the store staff: and Entrance of unauthorized personnel among others. Based on the study findings, the researcher recommended that; efforts should be made by both the government especially the Ministry of Health and development partners to improve the quality of services offered in different healthcare facilities such as recruitment of professional staff and enhancing the storage spaces.
Open Access
Contract Management and Health Service Delivery in Uganda: A Case Study of Kabale Regional Referral Hospital, Kabale Municipality.
(Kabale University, 2023) Atwesigire, Banard
In the study, the Kabale Regional Referral Hospital was used to demonstrate how contracts were managed and health services were delivered in Uganda. Contract administration, relationship management, and contract closing do in fact have a connection to service delivery (Alinaitwe, 2007; Soliman, 2011; and Young, 2008). The extents of these associations, with a focus on the provision of health services, have not been established in the numerous studies the researcher has evaluated. This created a need for study to be done to determine how contract management relates to the provision of health services in Kabale Municipality. The main objective of the study was to determine the relationship between contract risk management and health service delivery at Kabale Regional Referral Hospital, Kabale Municipality. Additional objectives included assessing the impact of contract planning and contract supervision on health service delivery at Kabale Regional Referral Hospital, Kabale Municipality. In order to investigate the connection between contract management and the delivery of health services in Uganda, this study used a cross-sectional research approach. The study used both quantitative and qualitative methods in a cross-sectional research design. The study included 133 respondents in its sample size. Results for the study's first goal revealed a substantial positive correlation between contract supervision and the provision of health services, with a correlation coefficient of 0.462** and a P-value of 0.000, which was less significant than the 0.01 level of significance. Secondly, the study indicated that contract planning and the provision of health services are positively and significantly related, with a correlation coefficient of 0.428** and a P-value of 0.000, which was below the 0.05 level of significance. A P-value of 0.000 (below the 0.05 level of significance) and a correlation coefficient of 0.793** for objective three's findings on health service delivery, respectively, indicate that there is a strong positive relationship between the two. In a bid to reduce the rising cost of public administration and to remove any discrepancies or overlaps between hospitals and LGs, the study recommended that the Ministry of Health fully administratively decentralizes contract supervision activities to trusted administrators as a matter of policy. It was concluded that there is a positive significant relationship between contract supervision and the delivery of healthcare services at Kabale Regional Referral Hospital in Kabale Municipality, rejecting null hypothesis one, which held that there is no significant relationship between contract supervision and the delivery of healthcare services in Kabale Municipality, there was a positive significant relationship between contract planning and the provision of health services in Kabale Municipality, and there was a positive significant relationship between contract risk management and health service delivery in Kabale Municipality. The study also recommended that, if Kabale Regional Referral Hospital's health service delivery is to be enhanced, ongoing emphasis on contracts risk management be given a priority. The study will help to develop suitable rules and by-laws for better service delivery, where by the “Local Government representatives and other policymakers will receive information regarding contract management.
Open Access
Financial Accountability and Service Delivery in Uganda: A Case of Kabale District Local Government.
(Kabale University, 2023) Biryomumeisho, Fadison
This research was conducted in Kabale District Local Government to examine the effect of financial accountability on service delivery. The predictor variables under study were funds disbursement, auditing process and record keeping systems while service delivery was the outcome variable. The study followed a cross sectional survey. Data from 86 respondents was collected and analysed quantitatively, complemented with qualitative analysis. Since descriptive analysis entailed description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that funds disbursement(R=862), Auditing process (R=656 and records keeping systems(R=899) have a positive significance on the service delivery Kabale District Local Government. The main conclusion drawn from this research is that funds disbursement, auditing process and record keeping systems have a significant effect on service delivery. The study therefore recommends that there is need to put more efforts on funds disbursement, auditing process and record keeping systems for determinations of making service delivery sustainable at Kabale District Local Government.
Open Access
Financial Management Practices and Financial Performance of Micro Finance Institutions. A Case Study of Lyamujungu SACCO Kabale District.
(Kabale University, 2023) Komuhangi, Jacenta
The study was sought to establish the relationship between financial management practices and financial performance of microfinance institutions in Uganda. This study was anchored on two theories which included; Stewardship Theory and Stakeholder theory. The determinants of financial performance included return on assets, profitability and loan portfolio. The study relied on cross-sectional survey design as its research design, data was collected using questionnaire. Data was analyzed using SPSS 20.0 and other descriptive statistics. Descriptive statistical tools included frequencies, percentages, means and standard deviations. Inferential statistics included Pearson’s Product Moment Correlation and multiple regression analysis. A sample of 109 respondents was selected using simple random and purposive sampling. The primary method of data collection was the self-administered questionnaire while correlation constituted data analysis. The findings indicate that internal control systems, cash flow management, and working capital management significantly affect financial performance of microfinance institutions. Regarding the effect of internal control on financial performance, the study findings revealed that Pearson Rank Correlation (R = .794**), sig. value p<0.01 and sample size (n=109). Basing on the above results, the study reveals that there is a statistically strong positive significant relationship between internal control systems and Financial Performance Regarding the correlation between cash flow management and financial performance, the study findings revealed that Pearson Rank correlation (r=-.753**), sig. value p<0.05 and sample size (n=109). The study revealed that there is a statistically positive significant relationship between cash flow management and financial performance. Regarding the correlation between working capital management and financial performance was strong, based on (R = .706; sig. <.05). The statistics indicate that a variation working capital management is associated with a strong variation in financial performance. It was concluded that proper financial management practices could enable MFIs to enhance their financial performance. The government and development partners should emphasize on adherence to proper financial management practices in MFIs. Such initiative is expected to enhance MFIs growth and community empowerment. This study recommends that Board of Directors ensures that all assets are registered in the asset register and all Physical Assets that belong to Lyamujungu SACCO be engraved and numbered with clear and visible labels.This study recommends that Management to Lyamujungu SACCO should ensure that expenditure done is in line with the planned budget in order to meet its expectations as far as financial performance is concerned. This study recommends that the Board of Directors need to encourage members to put much money in share capital since it is through this that members can earn a lot of interest and increase on their shares and profits after sharing of dividends. In addition to this some incentives should be given to the members with a good number of shares such as life schemes, to the most saving clients commissions, some token and give some small percentage to loan creditors who pay on time.
Open Access
Compensation and Retention of Civil Servants in Uganda: A Case of Rubanda District Local Government.
(Kabale University, 2023) Tubenawe, Akileo
The purpose of this study was therefore investigating the effect of employee compensation on the retention of civil servants in Rubanda District Local Government. The study was guided by specific objectives, which include examining the effect of employee base salary on the retention of civil servants, examining the effect of employee mandatory benefits on the retention of civil servants, and analyzing the effect of performance incentives on the retention of civil servants in Rubanda District Local Government. This study used a cross-sectional survey research design utilizing both qualitative and quantitative data approaches. Using simple random and purposive sampling techniques, a total of 72 respondents were selected to participate in the study. Questionnaires, and interview guide methods of data collection were used in this study. On the impact of employee compensation on civil servants, the majority 100% of respondents agreed that their pay was low compared to the position they held; on receive overtime pay when they put in long hours, 23.6% of the respondents agreed with the assertion, compared to 76.4% of them who disagreed. There was a significant positive relationship between employee base salary and the retention of civil servants (p = < 0.01, rho= .648**) which suggested offering higher base salaries as an effective strategy for improving employee retention within the civil service. On the effect of employee mandatory benefits on the retention of civil servants, it was concluded that the majority 86.1% of the respondents disagreed that they were pleased with the level of leadership at their place of employment. The study found out a significant strong positive relationship between employee mandatory benefits and the retention of civil servants (p = < 0.01, rho= .756**) which suggests that by offering comprehensive benefits packages, organizations can enhance employee satisfaction, increase loyalty, and reduce turnover rates among civil servants. On the effect of performance incentives on the retention of civil servants, the majority 100% of the respondents agreed that they had been responsible for their activities at the district; 69.4% agreed that they had been respected to perform their activities; and 30.6% disagreed. Lastly, 93.1% of the respondents agreed that they used fellow workers to motivate others, compared to 6.9% of the respondents who disagreed with the statement during data collection. The study found that a significant and strong positive relationship existed between performance incentives and the retention of civil servants (p = < 0.01, rho .741**). It was recommended that staff base salaries be offered for efficient service delivery.
Open Access
Creative Marketing and Financial Performance of Small Medium Enterprises in Rwanda: A Case Study of Selected Businesses in Nyamata Town.
(Kabale University, 2023) Tenywa, Bashir
The study aimed to investigate the connection between creative marketing and the financial performance of small and medium enterprises (SMEs) in Nyamata Town, Rwanda, as there is limited existing research on this topic. The research objectives included examining the factors influencing creative marketing and financial performance of SMEs, identifying the determinants of creative marketing and financial performance, and evaluating the relationship between creative marketing and financial performance in Nyamata Town. The study employed a mixed research approach, combining quantitative and qualitative methods. A sample of 69 respondents was selected using simple random and purposive sampling techniques, and data was collected through questionnaires and interviews. Primary data was analysed using SPSS version 26. On the determinants of creative marketing and financial performance of small medium enterprises, majority the participants 20 (30%) strongly agreed, 19 (28%) agreed, 4 (6%) that market selection was one of the determinants of creative marketing and financial performance of small medium enterprises. Majority the participants 13 (19%) agreed, and 14 (21%) that bureaucratic lending procedures affect creative marketing and financial performance of small medium enterprises in Nyamata Rwanda. There was a significant between creative marketing and financial performance since p (0.00) < 0.05. Thus, this concludes that creative marketing is a significant predictor of financial performance. The results revealed that timing and credit terms has a positive and statistically significant influence on financial literacy (β =.821: p = .003) which indicates that emphasizing financial literacy through setting aside funds and handling debt will increase one's capacity to start small businesses independently, increase the purchasing power of personal belongings, be able to manage debts, be free to make financial decisions, raise one's standard of living, be able to access health and other services, and be able to take on leadership roles. Basing on the findings and conclusion it is advised that social protection programs be implemented to teach individuals how to earn, spend, save, and invest their money as well as how to borrow money and protect it.
Open Access
Digital Technologies and Financial Performance in Local Government in Uganda: A Case Study of Kabale District.
(Kabale University, 2023) Mugume, Herbert
This study examined the effect of digital technologies on financial performance at Kabale District Local Government. The predictor variables under study were integrated financial management systems, programme-based budgeting system and integrated personnel and payroll system, while financial performance was the outcome variable. The study followed a cross-sectional survey design. Data from 139 respondents was collected and analysed quantitatively, complemented with qualitative analysis. Since descriptive analysis entailed description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that integrated financial management systems (R=862), programme-based budgeting system and integrated personnel (R=756 and integrated personnel and payroll system (R=829) have a positive significance on the financial performance at Kabale District local government. The main conclusion drawn from this research is that integrated financial management systems, programme-based budgeting system and integrated personnel and integrated personnel and payroll system have a significant effect on service delivery. The study therefore recommends that there is need to put more efforts on integrated financial management systems, programme-based budgeting system and integrated personnel and integrated personnel and payroll system for fortitudes of making financial performance as a custom at Kabale District Local Government.