This study examined the relationship between revenue collection and service delivery in Kisoro District, Uganda, using statistical models, including regression and Pearson correlation analysis. Regression analysis results revealed that funding adequacy and infrastructure quality had negligible statistical significance in explaining variations in service delivery (p > 0.05). Similarly, revenue collected and infrastructure quality also showed no significant effects on service delivery outcomes (p > 0.05). The Pearson correlation analysis revealed a strong and statistically significant positive relationship between revenue and service delivery, with a correlation coefficient of 0.745 and a p-value of 0.000. The study concluded that while revenue collection correlates strongly with service delivery, other unmeasured factors likely contribute to variations in service outcomes. It identified limitations in data precision and methodological approaches, such as the broad confidence intervals and high standard errors, which underscored the need for more comprehensive data and robust analytical models. Key recommendations included improving revenue collection mechanisms through digital systems, expanding the revenue base, and enhancing taxpayer awareness. Additionally, the study advocated for better resource allocation prioritizing critical service areas, strengthening governance and accountability systems, and investing in high-quality infrastructure. Further research was recommended to explore the causal relationships between revenue collection and service delivery and incorporate broader contextual factors like governance and human resources.

This study aimed at examining the relationship between salaries and work performance among employees at Read Primary School in Kisoro District. Specifically, the research sought to ascertain the salary levels, measure work performance, and determine the extent to which salary impacts employee productivity. Using a combination of multiple linear regression analysis and descriptive statistics, the study analyzed data collected from 50 employees, including teachers and administrative staff, through structured questionnaires. The regression results revealed that salary satisfaction (β = 0.56, p < 0.01) was the most significant predictor of work performance, with an increase in salary satisfaction leading to a marked improvement in performance. Additionally, years of experience and educational qualifications were positively correlated with performance, though their effects were less pronounced compared to salary satisfaction. Gender and job roles were also examined, with male employees earning more than their female counterparts, which influenced their performance outcomes. The study concluded that addressing salary disparities, enhancing salary satisfaction, and providing training and development opportunities were essential strategies for improving employee performance. The findings also highlighted the importance of creating a fair and supportive work environment, which can lead to increased job satisfaction and overall productivity.

This study aimed at examining the relationship between staff competence and contract management practices at the Uganda National Roads Authority (UNRA). The objectives included assessing the impact of staff competence on the effective management of road contracts, analysing the relationship between staff qualifications and the successful completion of road infrastructure projects, and evaluating the role of staff training and professional development in improving contract management. The research used logistic regression analysis to assess these relationships, with the primary data collected from UNRA staff and management. The regression results revealed significant findings. The technical skills of staff (B = 0.75, p = 0.018, OR = 2.12) were positively associated with successful contract management. Additionally, project management experience (B = 0.90, p = 0.082, OR = 2.46) and staff qualifications (degree) (B = 0.45, p = 0.072, OR = 1.57) also contributed to better contract management, albeit with marginal significance. Staff with a master’s degree (B = 1.10, p = 0.003, OR = 3.02) had the highest odds of successful project completion in terms of quality, cost, and time. On-the-job training (B = 0.85, p = 0.003, OR = 2.34) was shown to significantly improve contract management outcomes. Furthermore, external certifications (B = 1.00, p = 0.004, OR = 2.72) also demonstrated a strong positive impact on the likelihood of successful contract delivery. The study concluded that staff competence, particularly in terms of qualifications, technical skills, and professional development, plays a critical role in improving the effectiveness of contract management at UNRA. Investing in comprehensive training, including on-the-job learning and external certifications, was shown to significantly enhance staff capabilities and project outcomes. Based on these findings, the study recommended that UNRA prioritize continuous professional development through training programs, external certifications, and technical skills enhancement to ensure better management of road infrastructure contracts. Additionally, improving staff experience in project management could further contribute to the success of road infrastructure projects.

This study investigated the relationship between tax holidays and industrialization in the Namanve Industrial Area, Mukono District. Using multiple linear regression analysis, the research aimed to determine the extent of giving tax holidays to businesses, assess the level of industrial development, and examine the influence of tax holidays on industrialization. The findings revealed that the extent of tax holidays was significantly influenced by tax policy index (β = 0.495, p < 0.01), government incentive policies (β = 0.258, p < 0.05), and awareness levels (β = 0.4699, p < 0.01). These results highlighted the importance of clear, structured policies and public awareness in enhancing the effectiveness of tax holidays. The level of industrial development was significantly driven by employment growth (β = 0.1976, p < 0.01), infrastructure development (β = 0.4311, p < 0.01), and foreign investment rates (β = 0.3458, p < 0.01). These findings underscored the need for investments in infrastructure and strategies to attract foreign investors as key enablers of industrial development. Additionally, the analysis revealed that tax holidays positively influenced industrialization (β = 0.7348, p < 0.01), with supporting roles played by infrastructure (β = 0.5105, p < 0.01) and foreign investments (β = 0.2813, p < 0.05). The study concluded that while tax holidays are a critical tool for promoting industrialization, their effectiveness depends on complementary factors such as robust infrastructure, employment growth, and foreign investment. Recommendations included strengthening tax policies, enhancing public awareness, investing in infrastructure, encouraging job creation, and fostering foreign investment through simplified processes and attractive incentives. The study emphasized the importance of integrated policy frameworks to ensure sustainable industrial growth in Namanve Industrial Area.

This study examined the impact of taxation on the performance of small-scale businesses in Kisoro Municipality, Kisoro District, with a particular focus on how taxation influences business profitability, growth, and sustainability. Using a multiple linear regression model, the research aimed to assess the level of taxation, the performance of small businesses, and the relationship between taxation and business performance. The findings revealed a significant negative relationship between the level of taxation and business performance, suggesting that higher tax burdens reduced the profitability and growth potential of small businesses in Kisoro Municipality. The study found that access to capital and finance had a positive and significant impact on business performance. Small businesses with better access to financial resources showed greater expansion, improved operations, and better market positioning. Additionally, business registration, while important, had a marginally insignificant effect on performance, whereas training programs had a significant positive effect. Businesses whose owners participated in entrepreneurial training demonstrated better management and decision-making, leading to improved outcomes. Regression results showed that taxation (β = -0.35, p < 0.01), access to capital (β = 0.42, p < 0.01), and training programs (β = 0.29, p < 0.05) significantly predicted business performance, with access to capital and training programs being positive contributors. The results indicated that taxation, especially in its current form, impedes the performance of small-scale businesses, underscoring the need for policy reforms. Based on the findings, the study recommends that Kisoro Municipality reconsider its tax policies to reduce the financial strain on small businesses. It also calls for enhanced access to capital and the introduction of more entrepreneurial training programs to improve business management and sustainability. These steps, alongside better market access and simplified business registration processes, could foster a more conducive environment for small business growth.

This study aimed at investigating the influence of internal audit planning practices on the financial performance of Ankole People’s SACCO in Mbarara City. The research sought to assess the effectiveness of internal audit planning practices, the relationship between audit practices and financial performance indicators, and the impact of internal audit findings on decision-making processes. A quantitative research design was employed, utilizing structured questionnaires to collect data from internal auditors, management, and board members. The data were analyzed using multiple logistic regression through SPSS and STATA software to assess significant relationships between internal audit practices and financial performance. The regression results revealed that audit frequency had a significant positive impact on financial performance (p = 0.003). The likelihood of improved financial performance increased by 15% with each additional audit conducted within a year. Furthermore, audit scope was found to be positively correlated with both internal audit effectiveness and financial performance (p = 0.021). An expanded audit scope increased the likelihood of effective audits by 10%, suggesting that broader audit coverage results in a more comprehensive evaluation of the SACCO’s financial health. Risk assessments also showed a significant relationship with financial performance (p = 0.007). Specifically, the inclusion of risk assessments in the audit planning process enhanced financial outcomes by 12%. The relationship between management involvement and internal audit outcomes was significant, but weaker (p = 0.062), indicating that while management engagement positively influences audit effectiveness, its impact on financial performance is less pronounced compared to audit frequency and scope. Resource allocation for internal audits showed marginal significance (p = 0.097), with a trend indicating that adequate resources are vital for successful audit practices, though their direct effect on financial performance was not as strong as other factors. The study concluded that internal audit planning practices, particularly audit frequency, audit scope, and risk assessments, are critical in enhancing the financial performance of SACCOs. Timely and comprehensive audits, coupled with effective risk management, significantly improve financial decision-making and overall performance. It was also concluded that management involvement and resource allocation, though important, should be further optimized to enhance the overall audit process. Properly structured and resourceful audits not only improve the SACCO's financial health but also support effective strategic decision-making, ultimately ensuring long-term sustainability.

This study aimed at investigating the influence of internal audit reporting practices on the financial performance of Ankole People’s SACCO in Mbarara City. The primary objectives were to evaluate the relationship between the accuracy and timeliness of internal audit reports and the financial performance of the SACCO, examine the effect of internal audit reporting transparency on decision-making and financial performance, and assess the role of internal audit reporting practices in enhancing financial accountability. Data was collected through structured questionnaires administered to SACCO management, internal auditors, and financial officers. A total of 120 respondents participated in the study, and data analysis was conducted using multiple linear regression techniques in SPSS and STATA. The results of the regression analysis indicated a significant positive relationship between the accuracy and timeliness of internal audit reports and the financial performance of Ankole People’s SACCO (β = 0.65, p < 0.01). Similarly, internal audit transparency was found to have a significant positive effect on decision-making and financial performance (β = 0.58, p < 0.05). Furthermore, the implementation of audit recommendations was positively associated with improved financial accountability, with a regression coefficient of β = 0.72 (p < 0.001), highlighting the importance of following through on audit findings. The findings suggest that internal audit practices significantly contribute to enhancing financial performance and accountability. The study concluded that accurate, timely, and transparent audit reports are critical for effective decision-making, which ultimately improves the SACCO’s financial outcomes. Additionally, the implementation of audit recommendations plays a vital role in fostering financial accountability and reducing the risk of financial mismanagement. Based on these results, several recommendations were made to improve the internal audit function at Ankole People’s SACCO. These include enhancing the accuracy and timeliness of internal audit reports, increasing transparency in audit processes, strengthening the implementation of audit recommendations, and fostering a culture of accountability within the SACCO. It is also recommended that the SACCO invest in professional development for internal auditors and adopt modern auditing tools to improve the quality of audit reports.