Integrated Financial Management System, Internal Controls, Financial Reporting And Service Delivery In Local Governments In Uganda

Abstract

The purpose of this study was to determine how Service Delivery is influenced by Integrated Financial Management System, Internal controls, financial reporting in Local governments of Uganda, a case study of kasese district ,The study objectives were to determine the relationship between Integrated Financial Management System and Service Delivery, examine the relationship between Internal Controls and Service Delivery, analyze the relationship between Financial Reporting and Service Delivery, and examine the factor structure of Integrated Financial Management System, Internal Control, Financial reporting and Service Delivery. The research design was case study descriptive using quantitative and qualitative approaches of data collection. The major findings of this study were that there was a positive and significant correlation between Integrated Financial Management System and Service Delivery (r=.407** , p < 0.01). There was also a weak positive correlation between Internal Control and Service Delivery (r=.146** , p < 0.01). The results further showed that there was a weak positive correlation between Financial Reporting and Service Delivery (r=.140** , p < 0.01). Using the regression model, it was noted that Internal controls (Beta = 2.432) took a high priority over Financial Reporting (Beta = 2.422) and Integrated Financial Management Systems (Beta = 0.528). Therefore, this model was significant (sig. < 0.000). The study recommends that Kasese District Local government should also carry out periodic analysis of the extent to which IFMS influence Service Delivery to ascertain if quality of service delivery enhanced with changes in use of IFMS and continuous training of the users on the new features on the system and new elected local leaders , Kasese District Local Government should regularly review internal controls, study the results and make improvement in polices, and finally Kasese District Local Government should promote clear models of financial reporting which are important to the citizens and can enable them vigorously request for accountability. Like translating these reports in local language and display at village notice boards by doing this service delivery to the citizens will be improved since they will be involved in some projects and will be able to own them.