Title: Strengthening Control Activities in Public Financial Management: Insights from Local Governments in Uganda
Authors: Acen Catherine Bokello, Muhammed Kibuuka, Maina Enock
Volume: 9
Issue: 2
Pages: 195-198
Publication Date: 2025/02/28
Abstract:
This study evaluated the strength of control activities in local governments in Uganda, highlighting their critical role in public financial management. By employing descriptive statistics, the research identifies key areas of concern and proposes actionable strategies for improvement. The findings reveal notable weaknesses in internal control systems, such as inadequate asset security measures, insufficient performance reviews, and ineffective verification processes. These deficiencies underscore the urgent need for enhanced control activities to bolster financial reporting accuracy, ensure compliance with regulations, and ultimately improve service delivery to the public. By addressing these weaknesses, local governments can foster greater accountability and transparency, thereby strengthening public trust and enhancing governance