Department of Finance and Accounting

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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.
Accountability practices and value for money of the school facilities grant in Tororo District Uganda.
(Uganda Management Institute, 2018-02) Lanyero, Victoria
The purpose of the study was to examine the relationship between accountability practices and value for money of the School Facilities Grant in Tororo District, Uganda. Specific objectives included examining the relationship between accounting practices and Value for Money of the School Facilities Grant; investigating the relationship between stakeholder participation practices and Value for Money of the School Facilities Grant, and determining the relationship between enrolment register maintenance practices and Value for Money of the School Facilities Grant. Data was collected using 189 questionnaires, 10 interview guides and a documentary review checklist. A response rate of 72.4% was obtained. The study found out a positive relationship between accounting practices (.741**), stakeholder participation practices (.758**) and enrolment register maintenance practices (.601**) and Value for Money of the SFG. From the study, it was concluded that it is important for the public to be well acquainted with UPE accountability practices which are controls to UPE fund misappropriation. However, it was noted that only a few UPE stakeholders engage in UPE expenditure decisions and yet Tororo District registers many UPE enrolments. The study recommendations include the need to review the UPE policy to close on gaps that hinder its successful implementation. There is need for more training workshops; UPE schools should adopt a hybrid decision-making approach (top-bottom, bottom-up); there is need to engage more stakeholders in executing UPE roles, train more school administrators on customized courses and conduct more baseline surveys in order to elicit information that can be used to support decision-making in UPE schools.
Budget management and students' academic performance of government aided Universal Secondary Schools in Uganda: A case study of Lyantonde Secondary Schools
(Uganda Management Institute, 2018-02) Waiswa, John
The study examined the effect of budget management on students’ academic performance of government aided universal secondary schools in Uganda; with a special focus on Lyantonde USE secondary schools. Specific objectives included; assessing the effect of budget planning on students’ academic performance; assessing the effect of budget staffing on students’ academic performance and establishing the effect of budget expenditure on students’ academic performance, in Lyantonde USE schools. A cross sectional survey was adopted and supplemented using both qualitative and quantitative approaches. Survey and interview methods were used with a questionnaire and interview guide in data collection. A total number of 283 study elements were identified where 241 respondents formed a sample size. A response rate of 70.0% was obtained. Findings included a positive significant effect of budget planning, budget staffing and budget expenditure on students’ academic performance. The study concludes that; delayed budget planning negatively affects students’ academic performance while poorly designed budget strategies lead to poor academic performances and well-designed budget guidelines, better budget objectives and action plans. In addition, staff with budget skills, abilities and competences actively engaged in budget exercise. Furthermore, misappropriation of funds and failed accountability would negatively affect budget activities, while teacher rewards were inadequate. Recommendations include; actively engaging all stakeholders; the need to review obsolete budget guidelines; need for capacity building and stakeholders needed to comply with school financial guidelines and procedures; create agriculture Farm SACCOs to boast their welfare. Lastly, school staff who fail to account for USE funds advanced to them should expect recovery from their monthly earnings.
Budgetary planning and financial performance of public institutions in Uganda: A case of Uganda Communications Commission (UCC)
(Uganda Management Institute, 2014-01) Kyaligonza, Nicholas
The purpose of this study was to establish the effect of budgetary planning on financial performance of public organizations in Uganda using a case study of the Uganda Communications Commission (UCC). The study prompted by the poor financial performance of UCC. The objectives of the study were to examine the effect of budget information gathering on the financial performance of the UCC, to assess the effect of budget objectives setting on financial performance of the UCC and to find out how budget strategies formulation affect the financial performance of the UCC. A cross sectional case study research design, which was both quantitative and qualitative, was used. The sample for this study consisted of 115 respondents selected using stratified sampling, simple random sampling and purposive sampling techniques. The analysis involved descriptive statistics (frequencies and percentages) and inferential statistics (Spearman correlation, coefficient of determination and regressions). Findings revealed a positive moderate relationship between budget information gathering and financial performance of UCC, a moderate positive relationship between budget objectives setting and financial performance of UCC, and a strong positive relationship between budget strategies formulation and financial performance of UCC. It was concluded that budgetary planning significantly and positively affects financial performance of public organizations in Uganda. It was recommended that UCC should improve its budget information gathering, budget objectives setting and budget strategies formulation in order to improve its financial performance.
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.
Community policing and crime prevention at Kampala Central Division
(Uganda Management Institute, 2015-01) Sekamate, Peter
ABSTRACT The study investigated the relationship between Community Policing and Crime Prevention in Kampala Central Division, taking a case of Central Division. Specifically, the study investigated the how community participation in identifying crimes, sensitization about crimes and patrolling affects crime reduction. The study adopted a case study of Kampala Division and utilized a sample of 120 respondents selected using purposive and simple random sampling techniques. Data was collected using questionnaires and interviews guides. Quantitative Data was analyzed using correlation and multiple regression to establish the relationship between community policing and crime prevention. The study findings revealed criminal preventions was significantly related with community participation in identifying crimes, sensitization of crimes as well as patrolling and crime reduction in Kampala central division. The study concluded that community policing contributes to crime prevention in Kampala central division. The study recommended the need to improve management practices in community policing. This change management requires a clear recognition that forging community policing partnerships and implementing problem-solving activities will necessitate changes in the organizational structure of policing. Community policing needs to allow law enforcement to get back to the principles upon which it was founded, to integrate itself once again into the fabric of the community so that the people come to the police for counsel and help before a serious problem arises, not after the fact.
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.
The contribution of financial rewards towards employee productivity at Stanbic Bank Uganda Ltd: A case of Nakasero Branch
(Uganda Management Institute, 2018-02) Namutebi, Gloria
The purpose of this study was to investigate the contribution of financial rewards towards employee productivity in commercial banks with specific focus on Stanbic Bank Uganda. The study was guided by the following objectives; to establish the relationship between direct financial rewards and employee productivity; and to assess the impact of indirect financial rewards on employee productivity. The theory that informed the study was the Herzberg, (1959) theory of motivation. In addition, the study was conducted using a descriptive cross sectional survey design. A sample of 113 respondents was chosen from a population of 178 to act as a representative sample. On the basis of sampling techniques, the study employed purposive and simple random sampling techniques. The research methods used in this study were questionnaire and interviewing and complimented by documentary review. On the basis of findings, it was found that there was a positive relationship between direct financial rewards and employee productivity Pearson’s correlations coefficient (r) = .722, p < .01. In addition, on the basis of the second study objective, there is a weak but positive relationship between indirect financial and employee productivity given the Pearson’s correlations coefficient (r) = .404, p < .01. Using multiple regression direct financial rewards predicted more employee productivity at 29% than indirect financial rewards 4.7%. The study recommended that; indirect financial rewards should be intensified since it had the lowest predictor value of 4.7% using the multiple regression analysis. This study recommends that more emphasis should put on enhancing indirect financial rewards to so its relationship with employee productivity is strong. SBU should put in place medical schemes or benefits since the Health of the workforce is intricately connected to the productivity of the personnel and the health of the nation’s economy. Housing allowance/facilitation in not given as per the findings of the study, therefore, the Bank should mainstream housing allowance to all employees other than top management. The Banks should systematically phase out trainings that are cost shared since employees perceive them as expenses that erode their salaries.
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.
Corporate governance mechanisms and performance of public sector entities in Uganda: The case of Uganda National Roads Authority.
(Uganda Management Institute, 2015-01) Kwesiga, Brazza
The general objective of the study was to establish the extent to which Corporate Governance Mechanisms influence the Performance of public sector entities in Uganda, taking the case of Uganda National Roads Authority. The specific objectives of the study included; to establish the relationship between board composition and performance of UNRA, to establish the extent to which board empowerment influences the performance of UNRA, to establish the extent to which corporate reporting influences the performance of UNRA. The study used a cross-section design using both qualitative and quantitative approaches on a sample of 71 UNRA staff from all its directorates. Data was collected using a questionnaire, interview and documentary review. The study found out that board composition significantly influences the performance of public sector entities. It was also found that board empowerment significantly influences the performance of public sector entities. It was further found out that corporate reporting significantly influences the performance of public sector entities. The study concluded that public sector boards were not adequately constituted into comprehensive board committees yet there were noticeable knowledge and skills gaps which adversely affects organisational performance. It was also concluded that public sector board had limited power to influence the strategic direction of entities which negatively affects performance of the public sector entities. The study further concluded that public sector entity’s corporate reporting mechanisms were still weak and constrained performance of the entities. From the study, it is recommended that: i) at minimum, board committees should be constituted to handle matters relating to audit, remuneration, and nominations. ii) The statutes where public entities derive their mandate and powers should be revisited by the relevant organs of government to vest powers of deciding the strategic direction and objective in the entity’s board. iii)The power to appoint, reappoint or terminate the Chief Executive Officer (ED) should be fully delegated to the boards iv) UNRA should adopt the use of multi-media communication avenues and integrate its corporate reports.
Credit policy and financial performance of logistics firms in Uganda.
(Uganda Management Institute, 2014-05) Kabanda, Lydia
The general purpose of the study was to establish the relationship between credit policy and financial performance of firms in the logistics industry in Uganda with particular reference to Interfreight Uganda Limited. Specifically the study examined the relationship between credit standards, credit terms, credit monitoring and financial performance of Interfreight Uganda. The study used a cross sectional descriptive study combined with a case study design using qualitative and quantitative approaches on population of 140 at Intefreight. Data was collected using questionnaire and interview guide and was analysed using SPSS in which descriptive statistics of mean and standard deveiation, correlation analyses and regressions analysis were done. The study found a moderate positive and significant relationships between credit standards and financial performance of the logistics firm (r = 0.327**, p = 0.002), credit terms and financial performance (r = 0.456**, p = 0.000), credit monitoring and financial performance (r = 0.470**, p = 0.000). The study concluded that compliance to credit standards, credit terms and credit monitoring as established in the company credit policy if adhered to contribute positively and significantly to the firm’s financial performance by improving in the firm’s cash flows, sustainability and revenue growth. The study strongly recommends that to enhance financial performance of the firm, the management of Inter-freight should strengthen their credit monitoring by regularly making client visits, telephone calls and emails coupled with regularly reviewing its credit standards after an empirical analysis of the market conditions. This should be complemented with instituting of credit terms related to credit payment incentives and deterrents by negotiating the payment installment amounts, credit discounts, fines and penalties in the credit contracts/agreements with clients. Bench marking with other firms on credit monitoring and recovery best practices is equally recommended in complement to management commitment and upgrading of the credit monitoring information system.
Credit risk management and financial performance in housing finance Bank Uganda
(Uganda Management Institute, 2013-12) Maliisa, Tonny
The study examined the effect of credit risk management on the financial performance of Housing Finance Bank. The Specific Objectives of the study were to examine the effect of Credit Risk identification, Credit Risk assessment and Credit Risk control on the financial performance of HFB. The study used a descriptive cross-sectional design using both qualitative and quantitative approach to collect data from a sample of 59 respondents. Questionnaire and interview guides were used to collect the data. Quantitative data were analysed using the measurement of central tendency and qualitative data was analysed using correlations and regression analysis techniques. The study found a high positive significant relationship between credit risk identification and financial performance. The study also found a high positive significant relationship between credit risk assessment and financial performance. Then the study found a high positive significant relationship between credit risk control and financial performance The study concluded that effective credit risk management through risk identification, assessment and control in financial institutions if well managed has a resultant significant positive effect on the financial performance of the bank and vice versa. The study recommends that to achieve the desired sales revenue and profitability, financial institutions should be guided by a philosophy of continuously exploring all possible risk origins and their classification to guide credit risk assessment; continuously exploring existing and incidental credit risk data and risk estimation using industry best responsive credit risk estimation models/techniques; review and strengthen the credit mitigation and monitoring mechanism through continuous training and allocations of necessary resources for the credit recovery team.
Determinants of budget performance in projects of public sector institutions in Uganda: A case study of the Domestic Taxes Modernisation Project
(Uganda Management Institute, 2014-02) Kiganda, William
This study was carried out to establish the determinants of budget performance in projects of public sector institutions. Specific objectives included establishing whether planning, leadership, communication, and procurement management were determinants of budget performance in the Domestic Taxes Modernization Project of the Uganda Revenue Authority. The study used a cross-sectional survey research design that applied both quantitative and qualitative approaches. The sample was drawn from the study population (84) using stratified and purposive sampling techniques. Questionnaires and the interview guide were administered via email and face to face interviews. The quantitative data collected from the respondents (79) was organized and analyzed using the statistical package (SPSS) while the qualitative data was a group under common themes for further analysis. The results revealed that planning, leadership, communication and procurement management have a positive relationship with budget performance. In conclusion, the study established that planning, leadership, communication and procurement management are positively related to budget performance and therefore, improvement in the above four factors leads to better budget performance. Finally, it is recommended that; URA management involves its stakeholders early enough in the planning of its pro jects; URA should provide adequate budget skills to the project team members; URAs leadership and best practices in project management should be shared with other government agencies towards the improvement of the overall delivery of government services; internal communication across functions be strengthened further to ensure that solutions implemented bring about benefits across the organization and that procurement expert should be appointed to project teams so that they are involved in project activities right from the planning stage in order to enhance the delivery of quality products within the projected time and cost.
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.
The effect of credit management policy on performance of logistics companies in Uganda
(Uganda Management Institute, 2015-10) Were, Patricia
This study assessed the effect of credit management policy on the performance of logistics companies in Uganda using Bollore Africa Logistics (U) Limited as a case study. The objectives were to establish; the relationship between the contractual and commercial credit policies and performance of Logistic firms in Uganda; the effects of credit collection policy on the performance indicators; and finally to look at the extent to which the dispute and provision credit policy affects performance of Bollore Africa (U) logistics. A cross sectional case study design was used. A mixed approach of both qualitative and quantitative was adopted. The study population of 40personnel utilized 36 of these respondents for the study. Simple random sampling technique was used to select the participants from the class of 8 heads of departments and the 26members of the finance department. Purposive selection technique was used to select respondents from the top management and census for the credit control team. Quantitative data analysis mainly consisted of descriptive statistics which were mainly frequencies and percentages and inferential statistics which included spearman correlation, coefficients of determination and regression. Qualitative data analysis involved content analysis which was used to edit qualitative data obtained from the documentary guides and reorganized it into meaningful shorter sentences. Findings revealed a moderate positive effect of contractual and commercial credit policy on performance with an account of 23% impacts on performance, credit collection policy portrayed a weak positive effect on performance with 15% impact and lastly the dispute and provision credit policy with 39% established a strong positive effect on performance. Based on the above findings it can be concluded that credit control management plays a pivotal role in the performance of logistic firms and the study recommends that logistic firms should lay focus on division of tasks between departments in relation to management of credit policies, second, information should be circulated both vertically and horizontally to relevant stakeholders and finally business document verification at all points of engagement should be prioritized.
The Effect of debt financing on the financing on the financial performance of selected small and medium scale enterprises in Kabale Municipality, Uganda
(Uganda Management Institute, 2018-02) Kyarikunda, Judith
Effect of market access on farmer entrepreneurship growth in Uganda: The case of Uganda Crane Creameries Cooperative Union (UCCCU)
(Uganda Management Institute, 2018-02) Byaruhanga, Josephat
Markets play a critical role in sustaining the livelihoods of both urban and rural communities, whether wealthy or poor. As producers, these households purchase their inputs from the markets and later sell their products into the same markets. As consumers, the earned income from the selling of agricultural products or from their non-farming activities is spent in markets to obtain their food needs and other utilities. This study primarily sought to examine the effect of Market Access on Farmer Entrepreneurship growth in Uganda, using Uganda Crane Creameries Cooperative Union, Mbarara Branch as a case study. The study objectives were; to examine the contribution of Market Information on the growth of Farmer Entrepreneurship in Uganda Crane Creameries Cooperative Union; to establish the contribution of Market linkages on the growth of Farmer Entrepreneurship in Uganda Crane Creameries Cooperative Union and to establish contribution of Input and Output Markets on the growth of Farmer Entrepreneurship in Uganda Crane Creameries Cooperative Union. The study employed a cross sectional study design combining both quantitative and qualitative methods to data collection with a sample size of 317 derived using Morgan and Krejcie (1970). Data collected was exported to SPSS version 20 for editing, coding to facilitate informative and relevant computation. Results showed that majority of the farmers were male (82%), aged 40 years and above (91%), married (60%), with primary level education (36%), and have household size of 6 people (64%). The objectives of the study were analyzed using the Factor Analysis. For objective one, results showed that market information was significantly correlated with Farmer Entrepreneurship growth with 0.002 which is below 0.05 with coefficient of 0.605. For objective two, Market Linkages was significantly correlated with Farmer Entrepreneurship growth with 0.001 which is below 0.05 with a coefficient 0.710 while for objective three; input and output markets was significantly correlated with Farmer Entrepreneurship growth with 0.009 which is below 0.05 with a coefficient of 0.501. The study concludes that, Market information, market linkages and input and output markets are paramount variables in influencing the growth of farmer entrepreneurship in Mbarara district in Uganda. The study recommends that UCCCU urgently completes the long waited milk processing plant to enhance farmer entrepreneurship, draws out outreach plans to bring all dairy farmers under the union, researches and avails farmers with up to date information, links with other value chain actors to ensure access of quality inputs by farmers in the cooperative union.
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.
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.
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.

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