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Item A STUDY ON THE EFFECTS OF CHILD NEGLECT ON LATER ACADEMIC PERFORMANCE AND CAREER IN KISOKO SUB COUNTY, TORORO DISTRICT(2024-09-28) AWOR ANNAABSTRACT This study determined the effects of child neglect of later academic performance and career in Kisoko sub county, Tororo District. Utilizing a case study design with a sample size of 36 respondents, the research focused on three primary objectives: exploring the effects of child neglect of later academic performance and career, and identifying interventions to overcome these obstacles. The findings revealed that 44.4% of respondents strongly agreed that lack of parental development and support was and poor home environment was a significant barrier for child neglect in the area physical neglect and low self-esteem. And bias were identified by 47.2% of respondents as prevalent issues affecting career progression. Balancing work and family responsibilities was a challenge for 38.9% of respondents. Additionally, 30% strongly agreed that a lack of financial resources was a critical barrier, while 27.8% agreed that community and poor home environment and resources created additional effects of child neglect. For children facing child neglect, 38.9% of respondents agreed that gender lack of parental involvement and support contribute to 47.2% noted that resistance from colleagues was a significant issue. The study also found that chronic stress and trauma contributes to 36.1%, and 33.3% indicate that physical neglect and health problems, societal expectations hindered policy implementation. The study recommends targeted leadership training programs, establishing mentorship networks, enacting gender equality policies, raising awareness to shift societal attitudes, and encouraging parents participate in decision-making processes to create a more supportive and equitable environment for Children at large.Item Access to Finance and Financial Performance of SMEs in Uganda: A Case Study of Selected SMEs in Eastern Division, Soroti City(Uganda Christian University, 2024-07-01) Jean Kenneth EkubuThis study sought to examine the effect of access to finance on financial performance of small and medium enterprises in Uganda, a case of selected SMEs in Soroti city, Eastern division. The study objectives were to: To assess the effect of cost of credit and financial performance of SMEs in Soroti city, Eastern division; To examine the effect of collaterals security on financial performance of SMEs in Soroti city, Eastern division; To assess the effect of accessibility of financial institution on financial performance of SMEs in Soroti city, Eastern division. The study population was 120 respondents from the selected SMEs in Eastern division in Soroti City. The study employed purposive sampling and simple random sampling techniques in coming up with a sample size of 92 respondents. The primary data collection method used was a questionnaire. The collected data was analyzed using descriptive statistics in SPSS version 20. Linear and Multiple regression analysis were also used to determine the effect of the independent variables on dependent variables. The study found that cost of credit was significant in predicting the financial performance of SMEs with R square value = 0846 and β = .920 with p-value = 0.000<0.05. The regression coefficient of cost of credit was positive and significant in predicting the financial performance. Further the study found that collateral security had R square value = 0.900 and β = .948 with a p-value = 0.000<0.05. The regression coefficient of collateral security was positive and significant in predicting financial performance. The study further found that Accessibility to financial institutions had significant effect in predicting financial performance with p-values of 0.000 less than 0.05, R square value = 0.812 and β = .901. The study recommends that Financial institutions should also modify their products to suit the financial requirements of small business entrepreneurs. The study additionally suggests that the government should strengthen fiscal policies promoting growth of small business entrepreneurs both for those nursing business ideas and those already in different engagements. Finally, the study recommends that Financial institutions should avail information to people in different areas using the available local channels like radios so that people can quickly get to know about their services rendered.Item Access to Modern Family Planning Services Among Adolecents in Kangai Town Council Dokolo District(Uganda Christian University, 2024-09-02) Catherine AcenThis study examines the barriers to accessing modern family planning services among adolescents in Kangai Town Council, Dokolo District, Lango Region. It also explores the role of socio-cultural institutions in shaping access and attitudes toward these services, as well as strategies for promoting and sustaining positive views on family planning. Using a mixed-methods approach, data were collected from a sample of 320 participants through structured questionnaires and interviews. The findings reveal significant barriers, including physical inaccessibility, lack of tailored information, economic constraints, and stigma. Socio-cultural institutions, particularly religious and traditional leaders, play a crucial role in influencing access and attitudes toward family planning. While there is some community support, the study highlights the need for targeted interventions to improve accessibility and promote positive attitudes among adolescents.Recommendations include enhancing healthcare infrastructure, providing comprehensive education, and engaging socio-cultural institutions in advocacy efforts. The study contributes to understanding the complex factors affecting family planning access in rural settings, offering insights for policymakers and healthcare providers to improve service delivery for vulnerable populations.Item ACCOUNTABILITY AND PERFORMANCE OF ROAD SECTOR IN LOCAL GOVERNMENTS IN UGANDA. A CASE OF PALLISA DISTRICT.(2024-09-09) OGALA PHILIPThe study examined effect of accountability and performance of road sector in Pallisa district. The study was underpinned by principal agent model and best value theory. The objectives were; to establish the effect of political accountability on performance of road sector in Pallisa district, to examine the effect of financial mobilization on performance of road sector in Pallisa district, to assess the effect of financial accountability on performance of road sector in Pallisa district. The study population was 50 where a sample size of 36 was selected for the study. Data was collected using the questionnaire, interview guide and documentary review. The findings of the study revealed that there is a positive moderate significant effect of political accountability on performance. Financial Mobilization had a moderate positive significant effect on performance and financial accountability had a moderate positive significant effect on performance. The study recommends that administrators in Pallisa district should give more attention to political accountability by periodically carrying out goal setting, budgeting and coordination. They should also give more attention to financial accountabilities, administration of Pallisa district considers other sources of projects funding since most of the respondents agreed that there was limited funding for proper services and that Pallisa district should give more attention to financial accountability by enhancing more authorization, internal controls and monitoring since financial accountability have an effect on performance.Item Accountability and Service Delivery in Local Governments in Uganda: A Case-Study of Bukedea District Local Government(Uganda Christian University, 2024-08-03) Clement EmugeThe study was focused on the role of accountability in service delivery in local governments in Uganda: A case study of Bukedea district Local government. It was guided by three research objectives; to identify the effect of political accountability on service delivery in Bukedea district, to establish the effect of managerial accountability on service delivery in Bukedea district, to determine the effect of financial accountability on service delivery in Bukedea district. The study employed a cross sectional research design which was deemed fit for the research problem under investigation. Data from 60 respondents was collected and analyzed quantitatively The study found out that there are a number of accountability mechanisms which included monthly meetings, budgeting, financing community projects like water facility, health unit centres, school facility among others. It was also discovered that accountability and service delivery in Uganda especially in Bukedea district local government is faced with serious challenges which include; illiteracy, limited funds, corruption among others. The study concluded that there is a lot that needs to be done to streamline accountability in Local governments in Uganda especially in Bukedea district local government. Basing on the findings of the study, the following measures were recommended; Local governments should have clear hierarchies, based on a transparent attribution of functions and involvement of the local communities, every local government should have some freedom to organize itself institutionally, to manage its own affairs and to finance some services by itself. The basis for autonomy lies in democratic legitimacy, as only popular elections of the legislative councils ensure full accountability, the states should establish a council for the distribution of resources among localities, with the membership of commissioners, in addition to abdicating some tax-revenues to localities, Local councilors should also be responsible enough to monitor and supervise projects among the local community to alleviate poverty, they should have voice to question commissioners and local govern inspector at all the Payment they are operating.Item ACCOUNTABILITY AND SERVICE DELIVERY IN THE PUBLIC SECTOR IN UGANDA: A CASE OF MBALE CITY NORTHERN DIVISION MBALE CITY(2024-10-09)ABSTRACT The study explored the topic: Accountability and Service Delivery in public sector: A case of Kampala City Council Authority (KCCA), Kampala District. The specific objectives were: To examine the effect of political accountability on service delivery in Kampala City Council Authority; To establish the effect of legal accountability on service delivery in Kampala City Council Authority; and to examine the effect of administrative accountability on service delivery in Kampala City Council Authority. The study adopted a cross sectional study design-case study design with a population of 40 and a sample size of 36 (Krejicie and Morgan, 1970). Data sources included; primary, secondary and documentary reviewed method (DRM); Data collection was questionnaires and interviews which also were used to design the questionnaire tool and interview guides. The study tested three hypotheses using the Pearson correlation, regression analysis and analysis of variance technique. The study revealed that political accountability had a significant effect Service Delivery since the p-value 0.04 was less than the significance level (0.05) and p-value (0.036) is less than the level of significance. The study concludes that political and legal accountability are the only ones that had a significant strong effect on service delivery. The study recommends that; On accountability methods, the government must establish strong public-private partnerships both formal and informal stakeholders and ensure selecting the private contractors is through a competitive legal method; the council should ensure that they hold continuous trainings and educating the locals on what exactly is the meaning of accountability for a uniform conceptualization of what exactly is accountability. The areas for further research should be on how best the private contractors can help the poor to find out whether poor accountability in KCCA is a failure on the part of the workers or the council. need to have a strong governing board that is able to regularly monitor the performance of top management against key resultant areas of their job descriptions. The central government ministry responsible for the oversight of this organization should step up her supervisory role to ensure effective governance in this organisation.Item ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT DECISION MAKING. A CASE STUDY OF BUSIA DISTRICT LOCAL GOVERNMENT.(2024-08-31) BYAHAYA GEORGEThe study determined the contribution of accounting information System on management decision making of local government a case study of Busia district local government. It was supplemented by research objectives which included assessing the different ways in which accounting information system aids management decision making in Busia district local government establishing different ways in which decisions are made in Busia district local government and assessing the relationship between accounting information system and management decision making in Busia district local government. The researcher used descriptive research design and a case study was Busia district local government. The study used simple random sampling and purposive sampling method. The study used a sample size of 63 respondents who comprised of employees at different levels. Data was collected from the respondents’ using questionnaires and interview guide questions. The findings revealed that accounting information system improves efficiency in terms of out-put, quality and timely service delivery was realized, helps in the management and control of organization’s economic financial area, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities, reduces the general costs of operations” in organizations and accounting information system is an interrelated group of mechanism that collects, receives, processes, saves, and allocates information to support decision making and controlling an organization. In addition, the study indicate that employees participate in decision making, top management makes decision and staff implements, before decision are made consultations are carried out in the organization, employee’s views are put into consideration and acted upon by management and employees feel a sense of belonging in the organization because of participation in decision making process. Besides, The findings indicate that service delivery was done accurately, employee’s efficiency increased, accounting information system leads to increased organizational performance, minimizes on fraud and embezzlement of funds in organization, resource allocation was attained or realized through accounting information system, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities. In conclusion, it was found out that service delivery was done accurately, employee’s efficiency was increased, leads to increased organizational performance, and minimizes on fraud and embezzlement of funds in organization and resources allocation is attained or realized. The researcher recommends management should consult employees before making any decision, employees should be sensitized on the importance of accounting information system, and there should be coordination between management and subordinates.Item ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE IN PUBLIC ENTITIES; A CASE OF MINISTRY OF WATER & ENVIRONMENT, MBALE(2024-08-31) MUNIALO FAITHThis research report was undertaken to examine accounting practices and financial performance of ministry of water and environment Mbale branch. It was guided by three objectives; to analyze the effect of accrual accounting on financial performance of ministry of water and environment Mbale branch, to assess the effect of cash accounting on financial performance of ministry of water and environment Mbale branch, to examine the effect of internal control on financial performance of ministry of water and environment Mbale branch. The researcher used a sample size of 45 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective showed that accrual accounting has a significant effect on financial performance of ministry of water and environment Mbale branch. Supported by the following responses; 80% were positive to the statement that respondents record revenue when it's earned, not when cash is received; 66.6% who were also the majority were positive to the statement that respondents match expenses with related revenues to accurately report profitability. Results of the second objective revealed that cash accounting has a significant effect on financial performance of ministry of water and environment Mbale branch. Supported by the following responses; 66.7% of the respondents were positive to the statement that respect record revenue only when you receive cash, 66.6% forming the majority were positive to the statement that respondents record expenses only when you pay cash, it can be observed that 64.5% were positive to the statement that respondents find cash accounting simpler because it involves fewer transactions to track. Results of the third objective showed that internal control has a significant effect on financial performance of ministry of water and environment Mbale branch. 55.5% had a positive response to the statement that respondents enhance compliance with legal and regulatory requirements with proper internal controls. There is need for ministry of water and environment Mbale branch to implement comprehensive training programs for staff to ensure accurate and consistent application of accrual principles. This includes the recognition of revenues and expenses when they are earned or incurred, rather than when cash is received or paid, which provides a more accurate reflection of a company’s financial position.Item ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF MBALE DISTRICT LOCAL GOVERNMENT.(2024-09-02) MAKOBA SAMABSTRACT This research report was undertaken to investigate on accounting practices and financial reporting in local government. It was guided by three objectives; to analyzethe effect of accrual accounting on financial reporting of Mbale district local government, to examine the effect of modified accounting on financial reporting of Mbale district local government, to assess the effect of cash accounting on financial reporting of Mbale district local government. This research used a sample size of 36 respondents; questionnaires were used to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that accrual accountinghas a significant effect on financial reporting of Mbale district local government by 9.8%, Results of the second objective reveals that modified accounting affects financial reporting of Mbale district local government by 7.5% while results of the third objective show thatcash accounting affectsfinancial reporting of Mbale district local government2.4%. It can be concluded that accrual accountinghas a significant effect on financial reporting of Mbale district local government, followed by modified accounting and lastly cash accounting. Mbale district local government should improve the accuracy and completeness of financial data, increasing transparency, and ensuring compliance with relevant accounting standards. This involves training staff on accrual accounting principles, implementing robust internal controls, and utilizing advanced accounting software to streamline data collection and processing.Item ADMINSTRATIVE DETERMINANTS ASSOCIATED WITH HEALTH SEEKING BEHAVIOR AMONG WOMEN OF REPRODUCTIVE AGE (25-45)(2024-09-23) ODONGO LEVIHealth seeking behavior (HSB) is the act of making a decision to seek or not to seek health care from qualified medical personnel when not feeling well. In its widest sense, health behaviors’ includes all those behaviors’ associated with establishing and retaining a health state, plus aspects of dealing with any departure from that state (WHO, 2013). The purpose of was to find out the factors associated with health seeking behavior among women of reproductive age of Amugu health center 111. To find out the socio-economic factors; the institutional factors and the environmental factors which influencing the health seeking behavior among women. The study used descriptive survey design where both qualitative and quantitative research approaches of data collection methods, analysis and presentations were used. Data was collected using self administered questionnaires, observation checklist and interview guide. Purposive sampling was used to select the wards and simple random sampling to select the participants. SPSS version 17 was used to analyze quantitative data and tables were used to analyze qualitative data out of 212 respondents, almost all the respondents 94.3% were female. 33.0% of respondents had attained primary level, 47.6% attained secondary level while 16.5% attained tertiary/university level of education. On the side of the statements on factors influencing use of PPE, the majority of the respondents agreed with the statements that were studied in relation to Institutional, Environmental and Socio-economic factors influencing the HSB of women. The majority of the respondents agreed with the factors influencing HSB among women. Improving women’s education and employment status can play a dual role in enhancing both women’s autonomy and healthcare-seeking behavior.: The problem of “poor” health seeking behavior among women requires behavioral change interventions, such as, behavior change messages via all media sources, community health sensitization which is gender sensitive, behavior change motivation strategies like: setting up facilities that caters for only women of reproductive age to preserve their privacyItem An Analysis on the Contribution of Sage on the Socioeconomic Wellbeing in the Lives of the Elderly Living in Northern Division, Mbale City(Uganda Christian University, 2024-02-23) Divine Hope MugideThe purpose of this was study was to find out contribution of sage on the socioeconomic wellbeing in the lives of the elderly living in northern division Mbale city. The study was guide by the three objectives to examine the spread and performance of the sage program on the elderly persons living. Identify the effectiveness of the evaluation system of the sage activity program, establish the impact of the sage program on the socioeconomic wellbeing of the elderly living in the areas of the northern division Mbale city. The study was both qualitative and quantitative. The study employed purposive sampling basing on their area of expertise in the study. The sample of the study was small with a total number of 67respondents, 16 beneficiaries and 4 key informants this was because of limited resources and time. Data was collected through structured questionnaires, in-depth interviews and interview guides. Quantitative data was analyzed using SPSS software and it was presented using tables for easy understanding and qualitative data was analyzed thematically for easy understanding of the statistical information to all readers. The findings of the study presented the general overview of how the elderly benefited socially and economically from the SAGE program for instance they have accumulated asserts like phones, farm land, chairs among others from SAGE program, the business or income generating project that the elderly are engaging for example shop selling, bar selling, salon operation among others and the skills that they have learnt and have helped them to manage or operate their businesses. The findings of the study also presented various reasons that have helped these elderly to accumulate asserts for example team work among others. The current situation before joining the program whereby the life has improved according to the majority and some challenges that they face towards accessing the funds.Item AN ASSESSMENT ON THE EFFECT OF STREET CHILDREN ON SECURITY OF MBALE INDUSTRIAL CITY DIVISION.(2024-09-06) MATANDA ISAACABSTRACT This study investigates the factors contributing to the increasing number of street children in Mbale Industrial City Division, assesses the nature and extent of their involvement in criminal activities, and explores strategies to curb their impact on local security. The research employs a mixed-methods approach, combining quantitative and qualitative data gathered from 197 respondents, including street children, community leaders, law enforcement officers, and social service providers. Descriptive and inferential analyses using SPSS were conducted to identify significant trends and correlations. The findings reveal that poverty, family breakdown, and lack of access to education are primary drivers of children turning to the streets. Additionally, street children in Mbale Industrial City Division are significantly involved in petty crimes such as theft and drug-related activities, which negatively affect community security. The study recommends a multi-faceted approach to address the issue, including enhanced social protection programs, family support services, community policing, and the establishment of rehabilitation centers. The research underscores the need for coordinated efforts between government agencies, non-governmental organizations, and community stakeholders to effectively reintegrate street children into society and mitigate the associated security risks. These recommendations, if implemented, could significantly reduce the number of street children and improve the security and well-being of the community.Item AN ASSESSMENT ON THE INFLUENCE OF CHILD LABOUR ON CHILDREN’S ACADEMIC PERFORMANCE A CASE STUDY OF SELECTED PRIMARY SCHOOLS IN MORUITA SUB COUNTY NAKAPIRIPIRIT DISTRICT(2024-09-18) LOWALEM JOHN BOSCOABSTRACT The purpose of this study is to assess the influence of child labour on children‟s academic performance in primary schools in Moruita Sub County, Nakapiripirit District The specific objectives will be to examine the causes of child labour on children‟s academic performance in primary schools in Moruita Sub County, Nakapiripirit District; to analyze the effects of child labour on children‟s academic performance in primary schools in Moruita Sub County, Nakapiripirit District; to examine mechanisms of overcoming child labour on children‟s academic performance in primary schools in Moruita Sub County, Nakapiripirit District The researcher employed the simple random sampling technique during the research when selecting the sample size of the research and the researcher will also use both descriptive and analytical research designs. The study concluded that most children in the community experienced child labour since the rest supported the statement. The cause of child labour included poverty of family members, lack of education of parents, unemployment of the parents, financial stress of the parents, family conflicts of members, serious marital problems, income inequality among parents, disagreement deaths of one or parents and sex of children where as the effects of child labour included depression of pupils, dissociating difficulty in concentration in class, alcohol or drug abuse, street children, home displacement, early marriages and mental disabilities and the solutions of child labour includes, helps nurture the children, promote programs, schools, volunteer, and report suspected mistreatment. Act involved e.g. the community, strict government laws against child labour; provide basic necessities, community outreach sensitization programs and counseling.Item ANTENATAL HEALTH CARE PROVISION AND MATERNAL HEALTH IN MALABA HEALTH CENTRE IV IN MALABA TOWN COUNCIL, TORORO DISTRICT(2024-10-04) EMEJE J_BSWASA_2024.pdfThe study aimed to assess the effect of antenatal health care provision on maternal health at Malaba Health Centre IV in Malaba Town Council, Tororo District, with a focus on three specific objectives: assessing the quality of antenatal care services, evaluating the accessibility of antenatal health services, and examining the effectiveness of health education and counseling on maternal health. Utilizing a cross-sectional survey design and a sample of 40 respondents from a population of 45, selected using Morgan’s sampling technique, the findings revealed varied results. For the first objective, the quality of antenatal care services was generally viewed positively, with significant satisfaction reported. However, regression analysis indicated a minimal relationship between antenatal care quality and maternal health, with an R-squared value of 0.009, suggesting that only 0.9% of the variability in maternal health outcomes could be explained by the quality of care. For the second objective, while accessibility aspects were largely viewed positively, regression results showed a weak relationship between accessibility and maternal health, with an R-squared value of 0.030, indicating that only 3% of the variability in maternal health was explained by accessibility. Lastly, regarding the effectiveness of health education and counseling, although these services were generally well-regarded, the regression analysis demonstrated that the effectiveness of counseling had a limited impact on maternal health, with findings suggesting that further improvements were needed. Based on these findings, the study concluded that while antenatal care services at Malaba Health Centre IV were positively perceived, there were significant gaps in quality, accessibility, and educational effectiveness that impacted maternal health. The study recommended that efforts be made to address these gaps by improving communication, expanding access to services, and enhancing the relevance and clarity of health education and counseling.Item APPRAISAL METHODS AND EMPLOYEE PERFORMANCE IN LOCAL GOVERNMENTS.A CASE STUDY OF KIBUKU DISTRICT(2024-08-31) MUDONDO MARTINAThis study examined the relationship between appraisal methods and employee performance within local governments, specifically at Kibuku district Local Government. The research aimed to assess how recognition, promotion, and delegation impacted employee performance among employees. With a population of 40 and a sample size of 36 respondents chosen using the Morgan Table, the study found that recognition positively correlated with employee performance, with 75% of respondents reporting its significant influence, though only 55% felt that current practices were consistent and meaningful. Promotion also affected employee performance, as 60% of respondents indicated that promotions influenced their motivation; however, 50% expressed concerns about fairness and transparency. Delegation showed varied effects, with 65% of employees feeling empowered by delegated tasks, while 40% reported added stress. The study concluded that recognition, promotion, and delegation were crucial for employee performance but needed to be integrated with other factors. It recommended improving recognition practices for consistency, ensuring fairness in promotions, and tailoring delegation strategies to individual needs to enhance overall employee satisfaction.Item APPRAISAL PRACTICES AND EMPLOYEE PERFORMANCE IN PRIVATE ORGANIZATIONS.A CASE STUDY OF MOUNT ELGON MILLERS.(2024-08-30) KAMU MICHAELABSTRACT This study examined the relationship between appraisal practices and employee performance within private organizations, specifically at Mount Elgon Millers. The research aimed to assess how performance standards , performance measurement, and result dissemination impacted employee performance among employees. With a population of 40 and a sample size of 36 respondents chosen using the Morgan Table, the study found that performance standards positively correlated with employee performance, with 75% of respondents reporting its significant influence, though only 55% felt that current practices were consistent and meaningful. Performance measurement also affected employee performance, as 60% of respondents indicated that performance measurements influenced their motivation; however, 50% expressed concerns about fairness and transparency. Result dissemination showed varied effects, with 65% of employees feeling empowered by delegated tasks, while 40% reported added stress. The study concluded that performance standards , performance measurement, and result dissemination were crucial for employee performance but needed to be integrated with other factors. It recommended improving performance standards practices for consistency, ensuring fairness in performance measurements, and tailoring result dissemination strategies to individual needs to enhance overall employee satisfaction.Item AUDIT PLANNING AND PERFORMANCE OF LOCAL GOVERNMENTS IN UGANDA: A CASE STUDY OF MBALE CITY COUNCIL(2024-08-27) OKUMU BENARD ANSELMThe study on audit planning and performance within Mbale City Council local government in Uganda employed a quantitative research design, involving a population of 40 individuals, from which a sample of 36 respondents was selected using Solomon's formula (1960). The research aimed to investigate three specific objectives: the impact of audit strategy, audit risk, and audit checklists on the performance of the local government. Findings highlighted that audit strategy significantly influences the overall performance of Mbale City Council by aligning organizational activities with strategic goals, thereby enhancing operational efficiency and accountability. Additionally, the study revealed that managing audit risks is pivotal for maintaining optimal performance levels; identifying and mitigating risks through structured audit processes enables the council to better navigate challenges and improve service delivery. The importance of audit checklists in enhancing performance outcomes was also emphasized, as comprehensive checklists ensure systematic review and address all critical audit tasks, promoting consistency and thoroughness. The study's recommendations advocate for the adoption of tailored audit strategies aligned with Mbale City Council's specific objectives and operational contexts, and the integration of robust risk assessment frameworks into audit planning to proactively manage potential performance obstacles. In conclusion, the study underscores the significance of effective audit management practices in local government settings like Mbale City Council, suggesting that implementing these recommendations can optimize performance, enhance service delivery, and foster greater accountability and transparency in operations. These findings contribute to the broader understanding of audit planning's role in improving organizational performance within public sector entities.Item AUDITING AND ACCOUNTABILITY OF PUBLIC FUNDS IN LOCAL GOVERNMENTS, A CASE STUDY OF BUDADIRI TOWN COUNCIL, SIRONKO DISTRICT(2024-08-30) WONIALA DENISDespite of government effort to improve auditing functions within government, many government establishments are failing to provide accountability for public funds. This study determined the effect of auditing on accountability of public funds in Budadiri Town Council, Sironko district. The study was guided by three objectives which included ascertaining the level of auditing in Budadiri Town Council, Sironko district, to determine the level of accountability of public funds in Budadiri Town Council, Sironko district and to assess the relation between auditing functions and accountability in Budadiri Town Council, Sironko district. Data was collected from 80 respondents in Budadiri Town Council who included opinion leaders, DEC members and technical staffs. Data was collected using surveys and interviews. Study participants were identified using probability and non-probability sampling. The study employed a mixed research approach using descriptive study and case study designs and data processing was done through editing of the data which will be coded for further data analysis. Data from questionnaires was analyzed using both descriptive statistics while interview data was analyzed using frequency analysis by counting the number of times of responses had by the respondents. Findings showed that there is Auditing department in Budadiri Town Council and the department is fully functional and auditing staffs have control mechanism developed and updated to help enhance accountability of public funds. Findings also show that auditing staff report suspected frauds and errors and in professional way and auditing staffs takes on active role in risk control. Further, the study found that financial and accounting regulations are followed when spending money and financial reports are regularly produced as stipulated. Findings also revealed that payment of staffs is made in full and on time and assets of the organization are secure and yield revenue. Additionally, significant relationship between auditing and accountability of public funds exists in that auditing ensures that proper accounting regulations are followed and auditing influences the production of final reports. Findings also revealed that auditing influences preparation of financial statements at the end of every reporting period and this was mentioned in the findings by study participants and auditing ensures that assets of the organization are secure and yielding gross revenue. The stud recommended that there is need for Sironko district local government to put in place an effective and functional auditing department in Budadiri Town Council and auditing staff should report suspected frauds and errors and in professional way and they should take on active role in risk control as well as cultivating a high degree of independence in their work.Item Auditing and Accountability of Public Funds in Mbale City Council(Uganda Christian University, 2024-08-20) Mary MusingoThe research was undertaken to investigate on auditing and accountability of public funds in Mbale city council. It was guided by three objectives; to find out the effect of risk assessment on accountability of public funds in Mbale city council, to analyze the effect of internal control environment on accountability of public funds in Mbale city council, to assess the effect of auditor's independence on accountability of public funds in Mbale city council. The researcher used a sample size of 63 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective shows that risk assessment positively (Beta=0.153) predicts the financial of public funds in Mbale city council and effect is significant at p-value < 0.05 by 9.6%, Results of the second objective reveals that internal control environment on positively (Beta=0.224) predicts the accountability of public funds in Mbale city council and effect is significant at p-value < 0.05 by 7.7% while results of the third objective show auditor's independence (Beta=0.091) predicts and affects their auditor's independence on accountability of public funds in Mbale city council. However, its effect is insignificant at p-value > 0.05. by 2.1%. It can be concluded that risk assessment has a significant effect on of public funds in Mbale city council, internal control environment has a significant effect on accountability of public funds in Mbale city council and lastly auditor's independence has a significant effect on the auditor's independence on accountability of public funds in Mbale city council. There is need to implement a robust internal control system that includes regular audits, continuous monitoring, and real-time reporting of financial transactions. Integrating advanced data analytics and risk management tools can help identify potential areas of fraud, mismanagement, or inefficiencies early.Item BRANDING AND SALES PERFORMANCE: A CASE STUDY OF NILE BREWERIES MBALE BRANCH.(2024-08-24) Lilian NambozoThis study delves into an investigation of the intricate relationship between branding strategies and sales performance, focusing its lens specifically on the operations of Nile Breweries Mbale branch. Through meticulously crafted objectives aimed at probing the impact of brand awareness, brand associations, and brand loyalty on sales performance, the study navigates a sample size of 36 meticulously drawn from a population of 40, employing a rigorous cross-sectional research design and purposive and simple random sampling techniques to ensure robust data collection and analysis. Within this exploratory framework, the findings unveil compelling correlations between various branding elements and the overarching sales performance, thereby shining a spotlight on the indispensable roles played by brand awareness, brand associations, and brand loyalty in propelling the sales trajectory of Nile Breweries Limited. As the study's conclusions crystallize, recommendations emerge as guiding beacons, emphasizing the strategic imperative of harnessing these branding strategies to drive heightened business performance and sustained competitive advantage. In sum, this scholarly endeavor not only furnishes valuable insights into the intricate interplay between branding dynamics and sales outcomes but also extends a roadmap for future research endeavors and managerial directives within the dynamic landscape of the beverage industry.