Integrated Financial Management System and Financial Accountability in Uganda Local Government: A case study of Kumi district local government
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Date
2024-07-25
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Uganda Christian University
Abstract
This research will be conducted at Kumi District Local Government on the integrated financial management systems and financial accountability in Uganda local governments. The study was guided by the following objectives: 1) To examine how IFMS has ensured accountability and the use of public Resources in Kumi District Local Government, 2) To establish how IFMS has ensured automation of financial information reporting in Kumi District Local Government, and 3) To analyze how IFMS has ensured value for money in service delivery in Kumi District Local Government. The study used a cross-sectional research design. The researcher embraced both positivism phenomenological approaches called combination approach, using hypothesis testing and explaining, also using both quantitative and qualitative information. The study population was 108 people with a sample of 85 respondents. The study revealed that 68(85%) of the respondents generally agreed that there is improved recording of government financial transactions. 65(81.3%) generally agreed that the processing of government financial transactions has improved in Kumi District Local Government. Results obtained also indicated that majority of the respondents 53(66.3%) generally agreed that processing through IFMS is done on real time.63 (78.8%) generally agreed that IFMS automatically updates accounting and financial records of Kumi District Local Government when required. The study further revealed that majority of the respondents 55(68.8%) generally agreed that IFMS has helped departments in Kumi District Local Government to achieve their objectives. 36(45%) however, said that IFMS does not ensure compliance with internal laws and regulations of Kumi District Local Government. 44(55%) said that IFMS has not ensured proper asset management in Kumi District Local Government. The study recommended that there is need to improve on control over expenditure in the budget cycle as a whole to ensure accountability in the handling and use of public resources in Kumi District Local Government. The District management should empower citizens to hold their leaders accountable as regards service delivery and provide information to the citizens about decisions made and how public money is being spent. The management of the District should ensure that there is strict compliance with internal laws and regulations of Kumi District Local Government.