Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Integrated Financial Management System (IFMS) And Financial Reporting In Local Governments In Uganda: A Case Of Kanungu District Local Government
Tumuramye Catherine, Ahumuza Audrey
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 4, No. 10 |
| Published | 31 October 2025 |
| ISSN | 3006-4384 |
Abstract
The study was about integrated financial management system and financial reporting in local governments in Uganda focusing on Kanungu District Local Government. The study was guided by the following objectives: 1) To examine how IFMS has ensured accountability in handling and use of public resources in Kanungu District Local Government, 2) To establish how IFMS has ensured automation of financial reporting in Kanungu District Local Government, and 3) To analyze how IFMS has ensured value for money in service delivery in Kanungu 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 was108 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 Kanungu 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 Kanungu District Local Government whenrequired. The study further revealed that majority of the respondents 55(68.8%) generally agreed that IFMS has helped departments in Kanungu District Local Government to achieve their objectives.36(45%) however, said that IFMS does not ensure compliance with internal laws and regulations of Kanungu District Local Government. 44(55%) said that IFMS has not ensured proper asset management in Kanungu 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 Kanungu 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 Kanungu District Local Government.
Keywords
Integrated Financial Management System (Ifms)
Financial Reporting and Local Governments
Cite This Article
Tumuramye Catherine & Ahumuza Audrey (2025). Integrated Financial Management System (IFMS) And Financial Reporting In Local Governments In Uganda: A Case Of Kanungu District Local Government. Metropolitan Journal of Academic Multidisciplinary Research, 4(10). https://journals.miu.ac.ug/pages/article.php?article_id=83
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