Browsing by Author "KIKONYOGO, HENRY"

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    EFFECT OF INTERNAL CONTROLS ON REVENUE COLLECTION: A CASE OF KAMPALA CAPITAL CITY AUTHORITY
    (Uganda Management Institute, 2017-10) KIKONYOGO, HENRY
    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.