Browsing by Author "Asinai, Peace"

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    Internal control systems and revenue performance in Ngora district local government.
    (Busitema University, 2026) Asinai, Peace
    This study examined the effect of internal control systems on revenue performance in Ngora District Local Government (NDLG). The study was guided by three objectives: to assess the effect of the control environment, control activities, and monitoring activities on revenue performance. A cross-sectional research design using a quantitative approach was adopted. Data were collected from 58 respondents selected from a target sample of 70 employees involved in financial management, revenue collection, auditing, and administration, yielding a response rate of 82.9%. Structured questionnaires were used to collect primary data, which were analyzed using SPSS version 20 through descriptive statistics, Pearson correlation, and regression analysis. The findings revealed that all dimensions of internal control systems had a positive and statistically significant effect on revenue performance. The control environment showed a significant positive relationship with revenue performance (r = 0.615, p < 0.01) and explained 36.7% of the variation in revenue performance. Control activities exhibited the strongest influence (r = 0.860, p < 0.01) and accounted for 73.5% of the variation in revenue performance. Monitoring activities also had a significant positive relationship with revenue performance (r = 0.613, p < 0.01) and explained 36.5% of the variation in revenue performance. The study concluded that effective internal control systems significantly enhance revenue growth, revenue outturn, forecast accuracy, and revenue mobilization efficiency. The study recommends strengthening ethical standards, accountability mechanisms, and authorization procedures, segregation of duties, regular reconciliations, internal audits, and continuous monitoring practices to improve revenue performance in local governments. The findings provide valuable insights for policymakers, administrators, and researchers seeking to strengthen public financial management and revenue mobilization in Uganda. Keywords: Internal Control Systems, control environment, control activities, monitoring activities, revenue performance