| dc.description.abstract | This study examined the effect of internal controls on revenue collection in Kampala Capital City
Authority (KCCA). The objectives of the study were to examine the effect of; control environment
on revenue collection in Kampala Capital City Authority, revenue reporting on revenue collection
in Kampala Capital City Authority and monitoring on revenue collection in Kampala Capital City
Authority. The study used a cross sectional design on a sample of 72 respondents from a
population of 95 Kampala Capital City Authority staff that included revenue collectors, treasury
staff, auditors and strategists determined using stratified and purposive sampling. Quantitative data
was collected by use of a questionnaire whose validity was determined using content validity index
and reliability using Cro nbach alpha. Qualitative data was collected through interviews and
analysed using content analysis forming. Quantitative data was analysed using the Statistical
Package for Social Scientists version 22.0 (SPSS). Data analysis was analysed based on
frequencies, percentages and the mean for descriptive analysis. Inferential analysis involved the
use of correlation and multiple regression. The study established that there is a positive significant
relationship between control environment, control activities and monitoring with revenue
collection. The study thus concluded that control environment affects revenue collection, control
activities affect revenue collection and monitoring affects revenue collection. Therefore, it was
recommended that organisations such as Kampala Capacity City Authority and any other agency
involved in revenue collection should establish an appropriate control environment, implement
effective control activities and carry out effective monitoring. | en_US |
