Control environment and operational efficiency of integrated financial management systems of local governments in Uganda : a case study of Jinja district

Abstract

The general objective of this study was to analyze the relationship between control environment and operational efficiency of IFMS in Jinja district. It was guided by three objectives; analyzing the relationship between human capital capacity and operational efficiency of IFMS, analyzing the relationship between management commitment and operational efficiency of TFMS and analyzing the relationship between technological factors and operational efficiency of IFMS. The study used a case study design since it looked at a single unit of study which was Jinja district. A population of 80 employees from selected departments was targeted and a sample of 66 respondents was made using both simple random and purposive sampling techniques. Data was collected using questionnaires as a research instrument. Descriptive involved the mean and standard deviation while correlation analysis was used as inferential statistics to draw a conclusion on the relationship between variables. The study found out that human capital capacity had a moderate positive and significant (r = 0.4 76, p- value = 0.001 <0.0 I) relationship with the operational efficiency of IFMS. Also it was revealed that 1management commitment had a moderate positive and significant (r = 0.522, p- value = 0.000>0.01) relationship with the operational efficiency of IFMS and also that technological factors had a strong positive and significant (r = 0.669, p-value=0.000<0.0lrelationship with the operational efficiency of IFMS. In general, it was discovered' that there exist a strong relationship ((r= 0.636, p- value = 0.000<0.01) between the control environment and operational efficiency of IFMS in Jinja district. The study recommended that local governments should consider capacity building, providing support in terms of resources, ensuring quality, having a well-built IT infrastructure and managing change if the aims for which 1FMS was introduced for arc to be achieved.