Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Effect Of Internal Controls On The Public Funds Of Nebbi District Local Government
Jawoko Alex, Babirye Shamirah
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 4, No. 12 |
| Published | 31 December 2025 |
| ISSN | 3006-4384 |
Abstract
The study examined the effect of internal controls on the management of public funds in Nebbi District Local Government, Uganda. The research was conducted between January and June 2024, utilizing a cross-sectional survey design with a sample of 156 respondents drawn from finance staff, accounting officers, internal auditors, and council members. Data was collected through structured questionnaires and analyzed using descriptive statistics and Pearson correlation analysis. The results revealed that internal control systems had a significant positive effect on public fund management (r=0.742, p<0.01). Specifically, control environment (r=0.689, p<0.01), risk assessment mechanisms (r=0.701, p<0.01), control activities (r=0.728, p<0.01), information and communication systems (r=0.665, p<0.01), and monitoring activities (r=0.712, p<0.01) all demonstrated strong positive correlations with effective public fund management. The study concluded that robust internal control systems were critical for ensuring accountability, transparency, and efficient utilization of public resources in local government settings. However, challenges such as inadequate staffing, limited training, and weak enforcement of control procedures undermined the effectiveness of these systems. The study recommended that Nebbi District Local Government should strengthen its internal control framework through regular staff training, recruitment of qualified personnel, implementation of automated financial management systems, and establishment of stringent monitoring mechanisms to enhance the safeguarding of public funds.
Keywords
Internal controls
public funds
local government
accountability
financial management
Nebbi
Cite This Article
Jawoko Alex & Babirye Shamirah (2025). Effect Of Internal Controls On The Public Funds Of Nebbi District Local Government. Metropolitan Journal of Academic Multidisciplinary Research, 4(12). https://journals.miu.ac.ug/pages/article.php?article_id=515
More in This Issue
View full issue →
21
Relationship Between Digital Literacy And Performance Of Small And Medium-Sized Electronic Enterprises In Kampala District, Uganda.
Digital literacy
SME performance
electronic enterprises
Kampala District
22
Relationship between E-Funds Transfer And Financial Performance Of Commercial Banks Of Stanbic Bank At Kawempe Branch
E-funds transfer
financial performance
commercial banks
digital banking
23
Relationship Between Electronic Medical Records And Healthcare Service Delivery In Entebbe Regional Referral Hospital And Dr Ronald Bata Hospital.
Electronic Medical Records
Healthcare Service Delivery
Hospital Information Systems
Patient
24
Relationship Between External Business Environment And Effective Pricing Among Clearing And Forwarding Logistics Enterprises In Nakawa Division, Kampala.
External business environment
pricing effectiveness
logistics industry
clearing and forwarding
25
Relationship Between Financial Reporting Standards And The Financial Performance Of Centenary Bank Kassanda
Financial reporting standards
IFRS
financial performance
profitability