The Functionality of Financial Control Activities in a Decentralised Basic Education Program in Uganda
John Nakabago 
, Costa Hofisi & Bruce Kisitu
Issue: Vol.5 No. 5 July 2024 Article 1 pp. 62-70
DOI : https://doi.org/10.38159/jelt.2024551 | Published online 24th July, 2024.
© 2024 The Author(s). This is an open access article under the CCBY license (http://creativecommons.org/licenses/by/4.0/).
Financial control activities are critical in enhancing financial accountability. This article aimed at determining the functionality of financial control activities in decentralised basic education programmes. It sought to investigate how control activities in the Universal Primary Education programme (UPE) affect the internal controls and subsequently financial accountability of the grant. The researchers conducted an exploratory review of the literature and used semi-structured interviews to collect primary data. The findings focused on physical controls in the UPE capitation grant. Under physical controls, emphasis was placed on mechanisms for securing cash and inventory. The findings revealed that physical control of the custody of cash in UPE schools is weak. This puts other school assets at risk of burglary by individuals who may get to know that there is cash in the office. The weak physical controls create an urge for the head teachers to divert resources. A scrutiny of the inventory management process exposed some gaps affecting the entire physical control system. The inventory management system is heavily compromised. Given the foregoing findings, we can argue that the financial control activities in this UPE programme are dysfunctional. The functionality of financial control activities will be enhanced if the physical control activities are strengthened and all the receipts and inventories are properly recorded.
Keywords: Functionality, Financial Control, Decentralised Basic Education System and Financial Accountability
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Dr. John Nakabago is the Director of Finance and Administration at the Uganda Management Institute in Uganda.
Prof. Costa Hofisi is a Professor and Founding Research Director of the Afrocentric Governance of Public Affairs at North-West University.
Dr. Bruce Kisitu is a Senior Management Consultant at the Uganda Management Institute.
Nakabago, John, Costa Hofisi & Bruce Kisitu.”The Functionality of Financial Control Activities in a Decentralised Basic Education Program in Uganda.” Journal of Education and Learning Technology 5, no.4 (2024): 62-70. https://doi.org/10.38159/jelt.2024551
© 2024 The Author(s). Published and Maintained by Noyam Journals. This is an open access article under the CCBY license (http://creativecommons.org/licenses/by/4.0/).
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