Internal control systems and financial performance in local government in Uganda: A case study of Kyankwanzi District Local Government

Abstract

This study investigated the Internal Control System (ICS) that affect financial performance (FP) in Uganda: a case of Kyankwanzi district local government. A descriptive case study research survey design was adopted using quantitative methods. The study targeted 71 respondents and 65 returned the survey questions, indicating a response rate of91.5percent. Purposive sampling techniques were used to select administrative staff and political leaders and top-level administrators. Data analysis involved frequencies, percentages. The study concludes that reliable accountability, compliance with rules and regulations and timely positively affected Financial Performance in one way or the other. The study recommends that Kyankwanzi District Local Government (KDLG) should employ more security officers since many of the respondents mentioned sufficient staffing which is the custodian of the ICS. Training of the staff members should be encouraged and sponsored by the district