The Role of Internal Control Systems on Human Resource Performance in Local Government: The Case Study of Oyam District Local Government.

TABLE OF CONTENTS

DECLARATION

APPROVAL H

DEDICATION IN

ACKNOWLEDGEMENT ~IV

TABLE OF CONTENTS ~V

LIST OF TABLES ,.,,,,......,,,.,.,.,.,,,,,,,~,,,“..,..,,“,,,.,““,,..., IX

LIST OF PIE CHARTS X

LIST OF GRAPHS ............. . .~~XI

ABSTRACT XII

CHAPTER ONE i

1.0 INTRODUCTION 1

1.lBackground to the Study 1

1.2 Statement of the Problem 2

1.3 Purpose of the study 2

1.4 Objectives of the study 2

1.5 Research Questions 3

1.6 Scope of the Study 3

1.6.1 Geographical Scope 3

1.6.2Subject Scope 3

1.6.3 Time Scope 3

1.7 Significauce of the Study 3

1.9 Limitations to the study 4

V

CHAPTER TWO 5

REVIEW OF RELATED LITERATURE ~5

2.0 Introduction 5

2.1 Theoretical review of related literature 5

2.1 Actual review of related literature 5

2.1.lThe concept of internal control system 5

2.1.2Surprise Checks and human resource Management 6

2.2.3 Separation of duties and human resource 7

2.2.3 Monitoring and evaluation 8

2.2.4Limitations of internal control 8

2.2.5 The concept of development and human resource 9

CHAPTERTHREE 13

METHODOLOGY 13

3.0 Introduction 13

3.lStudy Design 13

3.2 Population of the Study 13

3.3Sampling 14

3.4 Data collection methods 14

3.5 Data Collection Instruments 15

3.6 Procedures for Data Collection 16

3.7 Data Analysis 16

3.8 Reliability and Validity of the Data 16

3.9 Ethical consideration 16

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CHAPTER FOUR vi

PRESENTATION ANALYSIS AND DISCUSSION ~17

4.1 Introduction 17

4.2.0 Findings on Bio Data 17

4.2.2 Table 4 Showing marital status of the respondents 17

4.2.3 Pie Chart 1 showing age structure in Oyani district local government 18

4.2.4Pie Chart 2 showing respondents’ education level 19

4.2.SGraph 1 showing respondent by department 19

4.2.6 Graph 2 showing year worked by respondents 20

4.3.0 Findings on surprise checks 21

4.3.2 Auditors always checks the books regularly 21

4.3.3The human resource in Oyam highly trained 22

4.3.4 There is need for surprise check 23

4.3.5 The CAO always surprise the accounts Department 23

4.3.6 Time Management is properly observed in oyam 24

4.4.0 Findings on Monitoring and Evaluation 24

4.4.1 Monitoring and Evaluation leads to improved services 24

4.4.2The Accounting officer (CAO) always monitors the works of heads of departments 25

4.4.3 There is monitoring and Evaluation team in Oyam that are active on the ground 26

4.4.4 There is always good recommendation about Oyam by Public Accounts Committee 26

4.4.5 Monitoring and Evaluation must be done through out the year 27

4.4.6 There is proper record keeping in Oyam 27

4.5.0 Findings on segregation of duties 28

4.5.2 All request are approved first before forwarded 29

4.5.3 Approval and authorization of a particular transaction are done by different individual 29

4.6.0 Finding Summary 32

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CHAPTER FIVE. 33

CONCLUSION AND RECOMMENDATIONS ~33

5.1 Introduction 33

5.2 Conclusion 33

5.3 Recommendation 33

REFERENCE 34

APPENDIX I RESEARCH BUDGET 37

APPENDIX N: INTRODUCTION LETTER 38

APPENDIX III QUESTIONNAIRES .39