Internal controls and revenue collection in religious based organisations in Uganda. a case study of Gadhafi national mosque, old Kampala

Abstract

The study examined the Internal Controls and Revenue Collection of Religious Based Organisations in Uganda: A case study of Gadhafi National Mosque (GNM), Old Kampala. GNM like any other Religious Based Organisation in Uganda is a non-for- profit organisation. The study was guided by the following objectives: I. To examine how control environment contributes to the effectiveness of operations in GNM. II. To assess how compliance with relevant laws ensure efficiency in GNM. III. To examine how information monitoring and communication ensure accountability in GNM.

The study used a cross-sectional survey design and employed both positivism and phenomenological research approaches on a case study. Data was collected from a targeted population of 120, from which a sample size of 92 based on Krejcie & Morgan (1970) was drawn. Out of the 92 distributed self-administered questionnaires, only 75 were returned giving a response rate of 77% which is significant and representative as recommended by Mugenda & Mugenda (2003).; because it is higher than the established minimal statistical data of 50%. The study found out that control environment (p<0.05) and information monitoring (p<0.05) are statistically significant, as depicted by the independent variable that influence performance by 0.678 and 0.648 respectively. The study recommends that GNM should pay critical attention to the control environment and ensure proper monitoring and communication of financial information to further improve its performance. Finally, it recommends that, for purposes of better performance GNM should adhere to the internal controls in place and the management should adequately supervise its implementation, while considering the institutional theory that was developed by John Meyer and Brian Rowan that underpinned this study.