Department of Finance and Accounting

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Effect of contractor selection criteria and development on contractor performance in Mubende District Local Government of Uganda.
(Uganda Management Institute, 2004-10) Wanume, Paul
As a result of decentralization, local governments are allocating more resources to their core functions and encouraging the outsourcing of non-core activities. This has increased the importance of effective contractor selection and development as these agencies exploit contractor’s capabilities. However, sparse evidence exists regarding the impact of contractor selection criteria and contractor development on contractor’s performance in the public sector environment. This research was aimed at investigating the effect of contractor selection criteria and development strategies on the performance of contractors in the delivery of construction services in Mubende local government. Quantitative techniques were used in collecting and analyzing the data. A questionnaire describing contractor selection criteria, development and performance was administered to members involved in the classroom acquisition for a randomly selected sample of 90 respondents. Descriptive, tests of hypothesis and multivariate measures of analysis were conducted to confirm the relationships between the variables. Findings indicated that there are variations in the level of importance attached to contractor selection criteria and contractor development and their effect on contractor performance. There is a strong positive and statistically significant relationship between contractor selection criteria and development and contractor performance. However, selection criteria impacts positively with only quality and delivery performance measures and negatively with rework and on-site conflicts. Contractor development impacts positively with quality, delivery and on-site conflicts and negatively with rework costs. This study revealed that contractor selection criteria and development has much to offer local governments who wish to improve their contractor’s performance. There is thus strong justification to promote contractor assessments across multiple dimensions and development efforts and to obtain the resources needed to implement them. Local governments should ensure that their human resource is developed to respond to the challenges of outsourcing. It is also recommended that effective contractor performance measurement systems are instituted to ensure continuous improvements and enhance contractor performance.
Institutional management policies and loan recovery by Micro-Finance Institutions (MFIs) in Uganda. A case of FAULU Uganda
(Uganda Management Institute, 2009-12) Nassozi, Sarah Sekitte
This study ought to examine the relationship between Institutional Management Policies and Loan Recovery. in FAULU Uganda. Data was collected from Faulu clients and employees using two sets of semi-structured questionnaires. A focus group discussion was also held with a group of Faulu clients. The data were analysed using frequency tables, charts and graphs. SPSS was to analyse the correlation and regression relationships of the study variables of institutional management policies and loan recovery. The findings of the study show that there is a positive relationship between institutional management policies and loan recovery. The results revealed that 77.6% of the loan recovery is brought about by institutional management policies. Institutional policies regarding product design came out the strongest in affecting loan recovery. It is therefore recommended that MFIs need to review the products they offer to their clients to ensure they meet the clients’ needs. The policy of increasing loan size progressively with repeat customers can increase loan recovery. Clients being aware of the policies will compel them to comply and thus increase loan recovery thereby minimizing losses to the MFI. Loan Officers of the MFIs play a big role in enhancing loan recovery if they explain the institutional policies to the clients and comply with them. This minimizes the losses caused by high non-repayment rates that weaken the microfinance institutions capital base and profitability. A suggestion for study further is therefore proposed in the area of business training for MFI clients as a strategy towards minimizing client business failure.
The effects of budget management on project performance in public institutions: A case study of Uganda National Council for Science and Technology.
(Uganda Management Institute, 2010-03) Avutia, Dickson
This study investigated the effects of budget management on project performance in UNCST by examining the three budget management dimensions namely: budget participation, budget information and budget controls and the moderator variable was hypothesized as development partner policy influence on the relationship between the study variables. The study was guided by four specific objectives, research questions, and research hypotheses. A triangulated case study design was used to collect data from respondents using both qualitative and quantitative data collection techniques. The study sample size was 112 comprised of management staff, finance, accounts and procurement staff, technical, administration and support staff. The response rate for the staff was 81% and the survey instrument had an overall reliability coefficient of 0.974 which indicated high reliability. Data analysis used descriptive statistics, factor analysis, correlation, and regression statistics. The study established that each of the budget management dimensions had an effect on project performance in UNCST during the period 2001 to 2008. The study then concluded that the inability to identify project costs, and utilize financial resources on time may have been influenced by weaknesses in: budget participation; budget information; budget controls and development partner policies may have adversely affected the performance of projects. The study recommends bottom-up approach in budgeting, sharing of detailed budget information with staff and improving budgetary controls through enforcing institution guidelines. The study further recommends adoption of good development partner and government of Uganda procedures such as procurement planning and timely accountability to improve on reporting time.
Contribution of the accounting function to the delivery of quality health care in Nsambya Hospital. A case of Home Care Department
(Uganda Management Institute, 2010-03) Nakimuli, Eleanor Lutakome
This study was carried out so as to analyze the contribution of the AF towards the delivery of QHC Services. It aimed at establishing what the contribution of the Financial Accounting function is towards the delivery of quality Health Care Services, finding out what the contribution of the management Accounting function is towards the delivery of Quality Health Care Services and lastly finding out how the Operating environment moderates the relationship between the Accounting Function and the Quality of Health Care Services. A mixed research design was adopted and a case study strategy was used to carry out the research and the data that has been used to draw the conclusions was collected through questioning, interviewing, focus group discussions and reviewing documents. The study generally established that the financial accounting function alone could not vividly bring out the contribution of the Accounting Function towards the delivery of quality health care. In conclusion the study recommended that healthcare institutions needed to incorporate more of the management accounting function into the Accounting function so as to be able to appreciate the contribution of the Accounting function towards the delivery of quality health care, by improving on the internal reporting and communication systems, costing and pricing and also involving clients in the planning. A lot also had to be done in relation to the design of management systems so as to reduce on the impact of the operating environment on the contribution of the Accounting function towards the delivery of quality healthcare.
Contribution of budgeting and budgetary control to the financial performance of selected local non governmental organisations (NGOs) in Uganda
(Uganda Management Institute, 2010-05) Kifubangabo, Fred Ganda
This study investigated the relationship between budgeting and budgetary control as independent variables and financial performance as a dependent variable in the locally founded non-governmental organizations (NGOs) in Uganda. It specifically examined the relationship between: budgeting and NGO financial performance; budgetary control and NGO financial performance and the effect of donor policy on the relationship between budgeting, budgetary control and NGO financial performance. The wide spread concern about many NGOs’ failure to achieve expected financial performance targets as argued by Moore (2005) prompted the researcher to investigate the cause of poor financial performance of many NGOs in Uganda yet they control about 50% of the national budget. The study employed a correlation research design which sought to establish the contribution of budgeting and budgetary control on financial performance of local NGOs in Uganda. It used quantitative and qualitative approaches due to the need to collect both numerical and qualitative data. Thus, questionnaires and interview guide were the major data collection instruments used. The study consisted of 15 human rights NGOs purposively selected from Nakawa and Central divisions in Kampala district. From a total population of 210 stakeholders, a sample size of 67 participants was purposively selected. Frequencies, percentages and correlations analyzed quantitative data while qualitative analysis involved summarizing information into meaningful themes. The study found significant positive relationships between budgeting and NGO financial performance (r = .737) and budgetary control and NGO financial performance (r = .660). Controlling donor policy, the strength in these relationships reduced to 0.710 and 0.612 respectively. It was concluded that donor policy compromises the contribution of budgeting and budgetary control on NGOs’ financial performance. Thus, it is recommended that NGO should diversify their revenue sources to reduce their dependence on donor funding and also improve their budgeting and budgetary control systems.
Effects of credit management on performance of successor public utility companies. A case Study of Uganda Electricity Distribution Company Limited.
(Uganda Management Institute, 2010-07) Ssenyange, Vincent Mayanja
The study aimed at assessing the relational effect of credit management policy on performance and identifying UEDCL credit management system strength and weaknesses. Specific objectives were; to explore the UEDCL credit policy establishment; to investigate the UEDCL’s credit policy functional validity extent on performance; to examine the functional relationship between UEDCL’s credit management policy and performance and to assess the functional effects of UEDCL’s credit management policy on performance. The study was conducted in Kitintale (UEDCL) district, Kampala. It used a multiple methods strategy, adopting inductive and deductive approaches, combining cross sectional survey and case study with integrated exploratory, descriptive, analytical, qualitative and quantitative methodology designs. The study participants included 400 domestic energy consumers randomly sampled. Ten senior management staff, 9 support staff, 3 stakeholders and 3 debt collection agent respondents that were purposively selected. Both primary and secondary data was collected through interviews, observations and records review, questionnaires, schedules and internet as research techniques and tools. The study revealed that UEDCL established a mandatory credit policy manual with similar internationally recognized contents, primafacie. However, there were poor indicators of functional validity extent, characterized by inadequately designed and practiced credit sales accounting and controls procedures in regard to policy matters’ documentation and information system, logistics provisions, resource management and risks management, that impacted on performance intensity, more so on implementation process. It revealed a significant functional relationship amongst credit policy operations (variables) and performance/customer satisfaction, hence, their individual functional inadequacy (i.e. inadequate functional validity, non authentic credit sales accounting, inadequate customer evaluation, unoptimum credit stipulations and non aggressive collection effort), relatively, impacted on individual performance and general credit extension performance. Therefore, credit extension resulted into vexatious persistent rising trend of receivables defaults/losses that are not hedged, ultimately, in effect, to the dismay of customer/stakeholders. It was concluded that, i) on strength of credit manual version 2001 with similar internationally recognized standards, UEDCL has a mandatory credit management policy primafacie. ii) UEDCL failure to adequately formulate credit policies, improperly integrated and embedded, in view of the aspects of the concerned parties unawareness, inadequacies in:- a credit sales accountability and control; technical support for energy product/customer location; organization structure and atmosphere gaps were indicative of ineffective credit policy functional validity that cramped the credit implementation process/performance. iii) There were significant functional relationships amongst the credit policies on customer evaluation; credit stipulations and collection effort that relatively influenced each other and overall performance. iv) The above operational relationships amongst the credit policies, in effect, impact on the overall credit extension returns portfolio and customer satisfaction with variation (r2=30%). It was recommended that, to enhance performance, UEDCL should improve credit sales accountability and optimum internal controls, credit customer evaluation, credit terms manipulation and collection effort to ensure effective credit extension performance and customer/stakeholders satisfaction.
Interest rate Policy and financial sustainability of micro-finance institutions in Uganda
(Uganda Management Institute, 2010-11) Wanderemah, Richard
PRIDE Microfinance Ltd had experienced low profitability for the period 2004 – 08, with remarkable loss of UGX 0.7 billion in 2006 where interest income earned barely covered all aggregated costs. The researcher conceived that interest rate policy from which interest income was derived affected financial sustainability of PML, which prompted the study to establish the relationship between interest rate policy (IRP) and financial sustainability (FS) of PRIDE Microfinance Ltd (PML). The IRP was conceptualised as the independent variable, financial sustainability as the dependent variable, clients’ response as the moderating variable and operational grants, subsidies … and Treasury bill interest income as the intervening variables. The objectives of the study were to establish the effects of interest rate determination policy, interest rate application methods, interest income collection methods and the moderating influence of client’s response to the interest rate policy on the relationship between interest rate policy and financial sustainability. The case study design used a quantitative approach integrated with qualitative aspect with a sample of 89 respondents out of a study population of 149 elements using census, purposive sampling, random and systematic random sampling techniques. Data was collected using questionnaires, an interview guide, and documentary review and observation checklists and were analysed using Pearson correlation, Part and partial correlation and a hierarchical multiple regressions with the aid of SPSS. The results were used to answer the research questions and testing hypotheses. With the part correlation result r1 = 0.880, sig. 0.000, it was found that the interest rate policy had a very strong, positive linear relationship and significantly accounted for 77.4% of financial sustainability. The interest rate determination policy with Pearson correlation, r = 0.685**, sig. 0.002, had a positive linear relationship and accounted for 47 % variations in financial sustainability. The interest rate application methods with Pearson correlation, r = 0.864**, sig. 0.000, had a very strong positive linear relationship and significantly accounted for 75% variations on financial sustainability, where by the flat rate application method negatively affected while the reducing balance method positively improved financial sustainability respectively. The interest income collection methods with Pearson correlation, r = 0.833**, sig. = 0.000 had a very strong positive linear relationship and significantly explained 70% variations in financial sustainability while clients’ response to interest rate policy, with part and partial correlation reducing from r1 = 0.880** to r2 = 0.876**, sig. 0.000, was found to have a negative influence on the relationship between interest rate policy and financial sustainability at 99% significance level. Financial sustainability was low when the interest rate policy was neither in place nor tailored, but when the interest rate policy was in place and implemented, financial sustainability improved. Financial sustainability reduced when client’s response to interest rate policy was exhibited. The study recommended a fully documented interest rate policy for PML. The interest rate determination policy should specify composition rates; Administrative expense rate, loan loss provision rate, cost of funds rate and Capitalisation rate and the interest rate charged should be revised periodically to suit financial sustainability. The study further recommended the declining balance method as the interest rate application method to be implemented for PML to improve financial sustainability. The study recommended the interest income due, interest income paid and zero arrears tolerance policies in the interest income collection methods and finally, client’s awareness on the rationale of interest rate policy and a study on client’s sensitivity to interest rate in PML should be undertaken. Those recommendations once implemented will enable PML to achieve financial sustainability.
Accountability and service delivery in the donar funded projects in the ministry of agriculture, animal industry and fisheries.
(Uganda Management Institute, 2011) Mago, Yusuf
The purpose of the study was to examine the relationship between accountability and service delivery in donor funded projects implemented by Ministry of Agriculture Animal Industry and Fisheries. The researcher developed a conceptual framework which guided the study. A cross–sectional survey design was carried out among 380 respondents working in projects accounts and internal auditors in the entire donor funded projects under Ministry of Agriculture Animal Industry and Fisheries. A snapshot of events was taken as the situation existed then. The development of a self-administered questionnaire to capture the constructs of accountability (Managerial, Political, Financial and Public) and service delivery was done. A sample of 103, that is 70% of respondents from a sample size of 147 employees randomly selected, was realized and considered satisfactory. The results reveal strong significant correlation between accountability (Managerial, Political, Financial and Public Accountability), predict 45% of the variance in service delivery. It can be concluded that Managerial Accountability, explains most of the variance in service delivery in relation to the magnitude of the beta coefficients in the regression statistical model. It can be recommended that there is need to strengthen managerial accountability with straightforward adherence to rules and regulations such as Standing Orders, Government Accounting Instructions, Public Assets Act 2003, Public Finance and Accountability Act 2003. This can be fostered by sensitizing staff through regular retreats, workshops and seminars for old staff and induction workshops for new staff.
Effectiveness of internal controls in detecting and preventing financial fraud at the East African Community Secretariat, Arusha, Tanzania
(Uganda Management Institute, 2011-02) Maate, Robert
The study investigated the effectiveness of internal controls in preventing and detecting financial fraud at the EAC secretariat, Arusha, Tanzania. The independent variable was the effectiveness of the internal controls which included specifically, control environment, control activities, information and communication and risk assessment activities while the dependent variables were fraud detection and prevention. The study followed the model of the Committee of Sponsoring Organizations of the Tread way Commission (COSO) in the United States of America. Literature was reviewed based on the themes and sub themes and the study followed a cross sectional design. A purposive, stratified, systematic random sampling approach was used for selecting a sample of 52 respondents. Survey questionnaires, face to face interviews and documentary reviews were used for data collection. Statistical Package for Social Scientists and content analysis were used for analyzing quantitative and qualitative data respectively. Validity and reliability tests were done for quality control. Chi square tests were used to establish the relationship between the selected internal financial controls under investigation and financial fraud prevention and detection. The study revealed that the EAC Secretariat had established the principal components of internal control which include control environment, information and communication, control activities and risk assessment activities. The internal controls established were effective in preventing financial fraud but were ineffective in detecting financial fraud in the organization under review. The study recommended that there is need to enhance the internal controls established to effectively detect financial fraud. However, the study only covered the EAC Secretariat and not all the organs of the East African Community and hence the study results cannot be generalized for the entire EAC.
Financing and service delivery in armed conflict situations in northern Uganda: A Cooperative Study of Gulu and Nebbi Local Governments.
(Uganda Management Institute, 2011-12) Jokkene, Walter
The study examined how financing affected service delivery in Gulu district in comparison to Nebbi. Financing policy under decentralization seemed to be ineffective in Gulu due to over 20 years of armed conflicts and as a result service delivery appeared to be deteriorating. Reviewed literature showed that low local tax levels seemed to have severely led to underfunding of local priorities and co-funding obligations. Conditions and rigidity of conditional transfers affected their timely utilization in armed conflicts environment. Financial control was weakened by a shortage of resources and skilled personnel in auditing, and lack of technical and political capacity to shape public service delivery. The study used quantitative and qualitative methods. Data were collected with the use of interviews, questionnaires, observations and document analysis. The findings were that service delivery was poorer in Gulu district than Nebbi; the level of local tax was too low to fund local priorities and co-fund matching grants. Conditional transfers were not suitable; Gulu failed to use it and even failed to complete projects under matching grants. Financial control was weaker in Gulu compared to Nebbi. In conclusion, financing policy leads to poor service delivery in armed conflict situations; the lower the level of local tax and the higher the failures to utilize conditional transfers timely; and the weaker the financial control, the poorer the service delivery. The study recommends that Local governments in armed conflicts should be allowed flexibility in the use of conditional grants and the use of equalization grants to co-fund matching grants. Central Government should establish policy interventions to motivate and attract public servants to work in war-ravaged areas and fund district councils, commissions and boards of districts in armed conflict situations.
Financial accountability and humanitarian work of Non-Governmental Organizations (NGOs) in Uganda: a case study of Uganda Red Cross Society, Mbale Region
(Uganda Management Institute, 2012) Birungi, Sylivior
The main objective of the study was to assess the effect of financial accountability on the execution of humanitarian work by the Uganda Red Cross Society in Mbale district. The study was motivated by increased accountability queries for URCS staff dealing in humanitarian operations. Consequently, the study was conducted in 6 villages affected by landslide and flood disasters. Specifically, the study sought to establish the effect of budget planning, internal controls and record keeping on the execution of humanitarian work by the Uganda Red Cross Society. During the study, a total of 174 respondents participated in the study. A case study research design was used and primary data were collected by questionnaires. Data collected were analyzed both qualitatively and quantitatively. Descriptive and inferential statistics were used in the analysis. Research findings revealed a positive effect of budget planning on execution of humanitarian work by URCS. In addition, a positive relationship between internal controls and execution of humanitarian work was found to exist implying that internal controls had a positive effect on execution of humanitarian work by URCS. Likewise, record keeping had a positive effect on execution of humanitarian work implying that record keeping facilitated execution of humanitarian work by URCS. The study concluded that financial accountability had a positive effect on execution of humanitarian work in Mbale district. In order to improve accountability and offer efficient humanitarian assistance to populations affected by disaster, the study recommended staff training in use of advanced technology in form of computerized record keeping and accounting systems; involving local leaders in assessment of victims for assistance and distribution of assistance. In addition, there was need to increase committed and skilled staff especially in the accounts department to prepare them for the challenging task of financial management and adapting effective mechanisms of accountability enforcement like fines, warnings and suspensions.
Loan management and financial performance in financial institutions
(Uganda Management Institute, 2012-01) Nabayiinda, Lydia Were
This was a case study on the effects of loan management on financial performance at Barclays Bank Uganda Ltd with the objectives of examining the effects of loan pricing, loan vetting, loan collection and competition on financial performance. A case study research design using both quantitative and qualitative approaches was used on a population of loan staff and borrowers of Barclays Bank of Uganda of which 181 were sampled using systematic and simple random sampling. Quantitative and qualitative data was collected using a questionnaire, interview schedules and a documentary checklist. The data collected was analyzed using SPSS of which graphs, mean, standard deviation, correlation analyses and regression analysis techniques were used. The study found out that correlation between loan pricing, loan vetting, loan collection and competition on financial performance of BBU was 0.4, 0.5, 0.6, and 0.5 respectively while they each predicted 16%, 23%, 45% and 17% of the variance in financial performance at the bank. The study concluded that loan pricing, loan vetting and loan collection had significant impact on the financial performance of the bank and that competition also had a significant influence on the relationship between loan management and financial performance at Barclays Bank. The study recommends that for sustained financial performance; the board, management and staff of commercial banks should always ensure that the responsible persons effect reasonable loan pricing, vetting, collecting while considering competition and making appropriate changes to adopt to the industry competition. The bank’s management and responsible persons should also educate customers on credit issues through customer promotions. The study recommends that other studies need to examine the influence of loan product design and customer retention on financial performance in the banking sector of Uganda.
Financial deepening and poverty reduction in Kamuli Town Council, Kamuli District in Uganda.
(Uganda Management Institute, 2012-01) Mirembe, Barbara
The study assessed the effect of financial deepening on poverty reduction in Kamuli Town Council in Eastern Uganda. The objectives of the study included: to establish the relationship between savings and poverty reduction in Kamuli Town Council; to examine the effect of credit accessibility on poverty reduction in Kamuli Town Council; to find out how remittances from abroad and locally contribute to poverty reduction in Kamuli Town Council. The Case study and Correlation research designs were adopted with a triangulation of both qualitative and quantitative approaches of data collection and analysis. Out of the targeted sample size of 354 respondents, 215 respondents were covered suggesting a response rate of 59.3%. The quantitative data was analyzed using descriptive statistics, Pearson correlation and regression analysis techniques. Qualitative data was summarized and presented using verbatim statements. The findings showed that, remittances from abroad and locally had the greatest contribution towards poverty reduction in Kamuli Town Council by 6.1%.Savings had a 5.6% effect on poverty reduction. Access to credit had the least effect on reduction of poverty at 0.8%. In conclusion, the growth of financial services in Kamuli Town Council positively relates with improved standard of living through increased household income which in turn reduces the poverty incidence. However, dealing with issues of health, education and infrastructure could go a long way in empowering the people in order to engage in small businesses. The study recommended that mobile money transfers be regulated by Bank of Uganda as they are largely used to transfer money country wide, Post Bank Uganda that is mandated to channel government funds to SACCOs should be strengthened through policy reforms. Financial literacy by both government and financial institutions will largely empower the people economically and lastly, banks and MDIs should develop new products that enable poor people access funds.
Community empowerment related factors affecting the performance of poverty reduction programs in Pallisa District: A case study of Northern Uganda Social Action Fund (NUSAF) Projects
(Uganda Management Institute, 2012-02) Odomel, John Cossy
The study was about Community empowerment related factors affecting the performance of poverty reduction programs in Pallisa District; A case study of NUSAF projects. The objectives included community access to information, community participation and community capacity development. The community is empowered when it is able to access information that enables it to take advantage of opportunities, access services, understand rules and regulations, and exercise their rights. The study findings showed that there is a positive and strong relationship between the community empowerment factors and poverty reduction. Although it was not a focus of study, the researcher had a chance to glance at the performance of NAADS which is also a sister program intended to empower the community to reduce poverty level through increased agricultural production. Based on observations, focus group discussions and data analysis, the researcher came up with some recommendations that could be much more cost effective in community empowerment as regards poverty reduction programs generally and not limited to NUSAF projects. For example, for ease of community mobilization, sensitization and supervision, every sub county should have a community development officer assisted by a community facilitator in each parish. It is recommended that the public should be sensitized and encouraged to join a co operative society through which the government should facilitate them. It is also recommended that many technical or vocational institutions be constructed. Lastly it is strongly recommended that NARO be facilitated and more of its centres opened so that they come out with more improved seeds so as to boost crop production while NAADS is restricted and limited to its role of advisory.
Financial accountability and humanitarian work of Non-Government Organisations (NGOs) in Uganda: A case study of Uganda Red Cross Society, Mbale Region
(Uganda Management Institute, 2012-02) Birungi, Sylivior
The main objective of the study was to assess the effect of financial accountability on the execution of humanitarian work by the Uganda Red Cross Society in Mbale district. The study was motivated by increased accountability queries for URCS staff dealing in humanitarian operations. Consequently, the study was conducted in 6 villages affected by landslide and flood disasters. Specifically, the study sought to establish the effect of budget planning, internal controls and record-keeping on the execution of humanitarian work by the Uganda Red Cross Society. During the study, a total of 174 respondents participated in the study. A case study research design was used and primary data were collected by questionnaires. Data collected were analyzed both qualitatively and quantitatively. Descriptive and inferential statistics were used in the analysis. Research findings revealed a positive effect of budget planning on the execution of humanitarian work by URCS. In addition, a positive relationship between internal controls and execution of humanitarian work was found to exist implying that internal controls had a positive effect on the execution of humanitarian work by URCS. Likewise, record-keeping had a positive effect on the execution of humanitarian work implying that record-keeping facilitated the execution of humanitarian work by URCS. The study concluded that financial accountability had a positive effect on execution of humanitarian work in Mbale district. In order to improve accountability and offer efficient humanitarian assistance to populations affected by a disaster, the study recommended staff training in the use of advanced technology in form of computerized record-keeping and accounting systems; involving local leaders in the assessment of victims for assistance and distribution of assistance. In addition, there was need to increase committed and skilled staff, especially in the accounts department to prepare them for the challenging task of financial management and adapting effective mechanisms of accountability enforcement like fines, warnings and suspensions.
Procurement planning and quality of service delivery in the public sector in Uganda:
(Uganda Management Institute, 2012-02) Ssemukaaya, Latiff
The purpose of this study was to examine the influence of procurement planning on the quality of service delivery in Uganda’s MoES. The study examined the extent to which specification of requirements, supplier selection and procurement budgeting influenced quality of service delivery. A case study design was used where quantitative and qualitative approaches were adopted on a population of 89 subjects consisting of accounting officer, contracts’ committee members, user department heads, heads of units and sections, and PDU staff. The study used purposive and census sampling. Data were collected using questionnaires, interviewing respondents and documentary review approaches. This was analysed using descriptive statistics, correlation and regression analyses. The study found a low level of quality of service delivery evident in the low level of tangibility, responsiveness and reliability. Procurement planning was a significant predictor contributing 19.2% to quality of service delivery. The study revealed that specification of requirements had a moderate significant relationship with quality of service delivery and supplier selection had a weak significant relationship with quality of service delivery. The study revealed that the MoES adequately conducted procurement budgets but the funds were not only late, less but also highly unpredictable. Procurement budgeting had a moderate significant relationship with quality of service delivery. The researcher concluded that specification of requirements, supplier selection and procurement budgeting had a significant relationship with quality of service delivery. The researcher recommends that to achieve the desired level of quality of service delivery, the MoES should provide for specification of requirements that adequately provide for duty, task or desired results and also integrate, discover and prequalify new suppliers, visit suppliers facilities to ensure quality. In view of the limited resources, priorities should be clearly set and adhered to in each financial.
Internal controls and financial management in faith based organisations : A case study of Seventh-Day Adventists Church Central Uganda Conference
(Uganda Management Institute, 2013-08) Miiro, Edward
The study examined the effect of internal controls on financial management in faith-based organizations with Seventh-day Adventist Church in Central Uganda Conference as a case study. Objectives of the study included; examining the effect of control environment on the management of finances, examining the effectiveness of control activities and establishing the effect of control monitoring, all on the financial management of SDA Church. The period of focus was between 2007 and 2010. The research adopted a cross-sectional survey design and triangulated both qualitative and quantitative methods. A sample size of 105 respondents was drawn from an accessible population of 125 respondents using both simple random and ______ sampling. Methods of data collection included mainly questionnaire survey and interview schedules with questionnaires and interview guides used as instruments. 100% the response rate was realized. Findings revealed a significant positive relationship for all variables thus control environment (.396**), control activities (.304**) and control monitoring (.330**) with financial management. Regression results indicated 14.8% (control environment), 8.4% control activities and 10.0% control monitoring variation or effect on financial management. Recommendation and Conclusion made is that other than faith, SDA churches need strong internal controls at the local church level for safeguarding the finances and increasing donor’s confidence for continued inflow of funds.
The effects of loan terms on loan repayment in Uganda: A case study of Pride Micro-finance Mbarara District
(Uganda Management Institute, 2013-08) Kyoribona, Mark
The study was conducted to establish the effects of loan terms on loan repayment in Mbarara District. The researcher was motivated to find out why MFIs continued to register default yet with loan terms in place. The effectiveness of collateral security, interest rate and loan period in mitigating default were evaluated during the study to provide a basis upon which more credit interventions would be based. Pride Microfinance was taken as a case study. The study was guided by the Grameen theory of Lending and the Basely and Coate Repayment model. Case study design was adopted to allow for intensive investigation of specific details. Both qualitative and quantitative approaches were employed during data collection and analysis. Validity and reliability of findings were adequately guaranteed using experts in the field of Microfinance and via pilot tests. Questionnaires, interviews and documentary review methods were used during data collection while analysis was done both qualitatively and quantitatively to obtain greater insight of the problem. A sample of 96 respondents was considered adequate to meet the study objectives. A response rate of 92.7% was good enough to provide dependable results. Descriptive statistics such as mean and standard deviation were obtained. Findings revealed existence of a high need for PML management to realign their interest rates to meet the market standards but more so the need to sensitize borrowers to enable them appreciate the rates charged. Besides, Loan periods at PML were found not to be in respect of borrowers’ income sources, business cycles, cash flows and requests leading to repayment constraints. In addition, it was revealed that collateral security was largely for formality as loss rated and written off loans had not been recovered yet collateral pledged was still in existence. To enhance borrowers’ self accountability, the researcher concluded that PML ought to invest heavily in sensitizing its customers about the loan terms prior to loan disbursement.
Operational risk management and financial fraud management in telecommunication companies. A Study of Airtel Uganda.
(Uganda Management Institute, 2013-11) Lukyamuzi, Micheal
The study is on the relationship between operational risk management and financial fraud management in telecommunication companies with particular emphasis on Airtel Uganda. Specifically the study investigated the relationship between training of personnel, internal systems, company processes and financial fraud management in Airtel Uganda. The study used a cross sectional design adopting both quantitative and qualitative approaches using a sample of 148 respondents consisting of Heads of department and sections, Senior Managers, supervisors and team contributors. Data was collected using a questionnaire and interview guide. The study found a high positive significant relationship between personnel, internal systems, company processes and financial fraud management in Airtel Uganda. The study concluded that conducting of operational risk focusing on identification of employee training needs and development of employee knowledge and skills significantly influences financial fraud management in telecommunication companies. The study concluded that conducting of operation risk focusing on network connectivity, access logs, records management and maintenance significantly influences financial fraud management. The study concluded that conducting of operational risk focusing on company processes of segregation of duties, supervision and reconciliations significantly influences financial fraud management. The study recommends that to achieve the desired level of financial data integrity, financial fraud reporting and mitigation of financial loss, the management of telecommunication companies should continuously identify ORM annual training needs at the individual level without compromise of the departmental and unit levels, strengthening of access logs and trails, and effective supervision of management actions by the company board.
Factors affecting financial sustainability at the Uganda Red Cross Society
(Uganda Management Institute, 2013-11) Nadunga, Eunice
This study examined the relationship between factors (organizational culture, leadership styles and stakeholder participation) and financial sustainability of URCS. The leadership style sub variable included delegation, commitment to networking and policy formulation; Organizational culture included long term planning and transparent governance while stakeholder participation included decision making process and information exchange. Cross sectional survey design was used. Quantitative and Qualitative approaches were also used to collect and analyze data. The findings showed that there was a positive significant relationship between financial sustainability, leadership style, organizational culture and stakeholder participation which is in agreement with Hargrave and Van de Ven (2006), who asserted that, the success of income diversification strategies largely depends on the ability of the institution‘s leadership to communicate effectively with the church community as well as with external stakeholders thus; the study concluded that, financial sustainability of URCS is dependent on leadership styles, organizational culture and stakeholder participation. The implication of these findings is that, improvement in leadership style, organizational culture and stakeholder participation will boost financial sustainability. The study therefore makes key recommendations for URCS to improve its leadership styles, organizational culture and stakeholder participation as these ensure an organization’s goals are reached by guaranteeing that an institution produces sufficient income to enable it continue for the unforeseeable future.

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