Internal control environment and financial accountability in Mbale district local government
MetadataShow full item record
This study focused on the effect of internal control environment on financial accountability in local governments of Uganda; in this case Mbale district local government represented all. The study was initiated as a result of persistent failure to produce proper financial accountability that affected the quality of public service delivery in the district. The study was guided by the following research objectives which were to establish the state of internal control environment in Mbale district local government, to establish the relationship between internal control environment elements and financial accountability in Mbale district local government and to examine the effect of internal control environment on financial accountability in Mbale district local government. The study used both primary and secondary data; both primary and secondary data was collected using questionnaires. The population used in the study constituted the district political and technical officers together with the residents of the district. The study selected a sample of 89 from the accessible population. Before, administering the instruments there were tested for reliability using expert method whereby supervisor’s advice was sought and amendments made in respect to the advice. The key findings were that the state of the internal control environment in the district is greatly affected by the integrity of the administrators and the ethical commitment of the employees, yet integrity is a cornerstone of good governance in most organization. There is a strong positive relationship between internal control environment and financial accountability. On the effect of internal control environment on financial accountability it was established that internal control environment was a strong significant predictor of financial accountability. Basing on the key findings, recommendations were made and included that Mbale District local government should have consistent human resource management policies which are flexible to allow for rotation of officers after a certain agreed period to ensure that personal interest don’t over shadow the collective interest.