MJAMR

Effect Of Internal Controls On The Public Funds Of Nebbi District Local Government

Jawoko Alex, Babirye Shamirah


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
Metropolitan Journal of Academic Multidisciplinary Research

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 →
41
The Relationship Between Computer Skills And Tax Compliance Among Small Business Taxpayers In Kampala
Kabaka Ashraf, Irumba Alex
Computer Skills Tax Compliance Small Business Taxpayers Digital Literacy
42
The Relationship Between Domestic Violence and Students’ Academic Performance in Secondary Schools in Kasaana Subcounty Sheema District
Ainamani Dallen
domestic violence academic performance physical abuse psychological abuse
43
The Relationship Between Effective School Management and Academic Excellence in Selected Private Secondary Schools in Kasaana Sub-County Sheema District
Ainamani Dallen
effective school management academic excellence resource allocation leadership styles
44
TikTok’s Algorithmic Influence on News Dissemination: A Local Perspective in Uganda
Naswiru Sekamate, Salim Kiyingi
; TikTok Algorithm filter bubbles news dissemination