Theses and Dissertations

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Youth Livelihood program and economic empowerment among youths in Kwania District.
(Lira University, 2023) William, Owiny; James, Oguta
Background: This study assessed youth livelihood programs and economic empowerment among youth in Kwania District. The study’s aims were to establish the relationship between economic empowerment and livelihood, and assess youth livelihood programs and livelihoods of youths, investigate the moderating effect of economic empowerment on the relationship between youth livelihood program and livelihood among youths in Kwania district. The specific objectives of the study 1) To establish relationship between economic empowerment and livelihoods among youth in Kwania district. 2)To assess the relationship between youth livelihood programs and the livelihoods of youths in Kwania district, and 3) To investigate the moderating effects of economic empowerment on the relationship between youth livelihood programs and livelihood among youth. Methods: Cross–sectional research design was used aligning to quantitative and qualitative approach was adopted. The study used probabilistic and non-probabilistic sampling techniques to select 366 respondents who participated in. District Executives, and technocrats involved in youth empowerment programs were selected purposively, while the youth interests’ groups and members were selected using simple random sampling logic. Qualitative data was collected using interview methods as we collected quantitative information using survey questionnaires. Data analysis was computer-assisted using SPSS version 26. Findings: Findings revealed the there is no significant relationship between economic empowerment and the livelihoods of youths in Kwania district. On the contrary, there was a significant relationship between youth livelihood programs and livelihoods among youths in kwania district. Economic empowerment was found not to moderate the relationship between youth livelihood programs and livelihoods among youth in Kwania district. Keywords: Youth, Livelihood program, economic empowerment, Kwania district
Mobile Money Services and Performance of Mobile Money Operators in Apac municipality
(Lira University, 2023) Okilla, Humphery Jimmy; Opio, Ocheng Peter
Background: The purpose of this study was to investigate the contribution of mobile money services on the performance of mobile money operators in Apac Municipality. Specifically, the study sought to: assess the operations of mobile money services in Apac Municipality, examine whether the relationship between mobile money service operators influence profit margins and to examine the contribution of mobile money services performance to mobile money operators in Apac Municipality. Method used: The study employed cross sectional research design; employed both quantitative and qualitative approaches from sample size of 86 respondents that was drawn using Krejcie & Morgan (1970).The study used questionnaires and interview guide as research techniques to collect quantitative and qualitative data from primary and secondary sources. Purposive and simple random sampling techniques were used. Quantitative data analysis was done using SPSS package version 23 while thematic and content analysis was employed to analyzed qualitative data. Findings: The study revealed that mobile money services included mobile payments, mobile financing and mobile banking. Majority of business owners relied on mobile money services as opposed to formal banking sector for their day to day transactions. Based on the above findings, the study concluded that mobile money services are helping to improve on the performance of mobile money operators in Apac Municipality. Finally, mobile money services had significant contributions on performance on mobile money operators in Apac Municipality. Recommendation: Based on the findings, the study recommended that the amount and rates charged on loans provided by telecommunication companies such as MTN and Airtel needs to be attractive so as to encourage more business to borrow from them. Keywords: Mobile Money, Services, Performance, Operators and Apac municipality.
Loan Administration and Financial Performance of Savings and Credit Co-operative Societies in selected Districts in Lango Sub-Region.
(Lira University., 2023) Egwel, Stephen; Oguta, James
Background: This study examined Loan administration and Financial Performance of Saving and Credit Co operations in selected districts in Lango sub-region. Generally, the study established the influence of Loan administration and Financial Performance of SACCOs in selected district in Lango sub-region. Generally, the study established the influence of Loan administration and Financial Performance of SACCOs in selected district in Lango sub-region. The specific objectives of the study were 1) To established the effect of Loan administration and Financial Performance of SACCOs in selected distracts in Lango sub-region, 2) To analysed the effect of loan administration and financial performance of SACCOs in selected district of Lango sub-region and 3) To investigate the effect of Loan administration and financial performance of SACCOs in selected districts of Lango sub-region. Methods: The study utilized cross-sectional design supported by qualitative, quantitative approaches and pragmatic philosophy. The target population was 1692 people and the researcher sampled 327 respondents recruited from the selected SACCO’s using simple random and purposive techniques. The respondent included the registered members of SACCs, commercial officer, and SACCO’s management committee. Qualitative data was collected using interview methods while questionnaires were used to collect quantitative information. Data analysis was computer assisted using SPSS version 26 for quantitative data, statistical methods such tabulation, description statistics and regression analysis were performed. While qualitative data was analysed for themes, words and quotation. Findings: The findings shows that loan lending has a statistically significant effect on financial performance of SACCOs in selected district in Lango sub-region F (1, 308; F=30. 188, P-value=0.000). Similarly, loan security had a positive and statistically significant effect on SACCOs financial performance in (B=-301, P-value 0.000). Finally, the study disclosed that loan monitoring has a positive and statically significant effect on SACCOs financial performance (Beta =-396, P value = 0.000). Recommendations: The study recommends that policy-makers especially the line ministry such as Cooperatives, ministry of Trade, local government officials, parliamentarian should enact laws and policies which can enable SACCOs to effectively distribute loans, and have them recovered. Government of Uganda, should therefore facilitates the operation of SACCOs with some funds to help to lend borrowers and get involved in numerous projects and program. Key words: Loan, Administration, Financial Performance, Savings and Credit, Co-operative Societies.
Reward management and employee commitment in financial institutions in Uganda; A case of Postbank Uganda Limited, Loan department in Northern Uganda
(Lira University., 2023) Otyang, Bosco; Akello, Judith Abal
Background: This study examined the effect of reward management on the commitment of employees in Postbank Uganda Limited. Specifically, the study looked at the effect of career development, employee benefit and bonus pay on the commitment of employees in Postbank Uganda Limited loans department. Using a sample of 85 staff drawn from a population of 114 staff of Postbank Uganda Limited, the study attempts to archive the objective of assessing the effect of reward management on employee commitment in financial institutions in Uganda. Methods: The study adopted a crossed-sectional survey design and employed quantitative approach. The data collected was tested for validity and reliability and analysed using SPSS Version 23 in form of descriptive statistics, correlations, and regressions. Findings: The finings of the study revealed firstly, that career development had a positive significant effect (Adjusted R Square = 34.4%, p< 0.01) on employee commitment in Postbank Uganda Limited. Secondly, employee benefit had a positive significant effect (Adjusted R square = 27.3%, P > 0.01) On Commitment in Postbank Uganda Limited. Thirdly, the examination of the effect of bonus pay on employee commitment in Postbank Uganda Limited revealed a positive and statistically significant effect (Adjusted R Square = 37.4%, p< 0.01). Recommendations: Based on the findings of this study, it is recommenced that Post Bank Limited should adopt reward management practices in order to enhance their level of employee commitment. Key words: Reward management, Employee, Commitment, Financial institutions, Postbank, Loan department.
Internal Control System and Financial Performance of Private Universities in Lira City, Northern Uganda
(Lira University., 2023) Ogwang, Andrew Okello
Background: The purpose of the study was to established the effect of internal control system on financial performance in private Universities in Lira City, taking All Saints University Lira (ASUL) and Uganda Martyrs University as a case study. The study specific objectives were; to determine effect of control environment on financial performance, risk assessment on financial performance, and monitoring activities on financial performance in private Universities in Lira City, Northern Uganda. The study was underpinned by principal agency theory and contingency theory. Methods: This research adopted a cross sectional research design in which quantitative data were collected and analysed using SPSS version21. The target population comprised of 72 employees from the two private universities studied. From the Population, a sample size of 68 employees was generated based on census and simple random sampling approaches. Descriptive correlation analysis and multiple regression analysis were used to analyse data. The study was to find out whether private Universities in Lira City, Northern Uganda had adequate and effective internal control system which had elements such as; regular monitoring of activities, control environment and risk assessment. Findings: The study found out that risk assessment and control environment did not have significant effect on financial performance but monitoring activities were found to have a positive significant effect on the financial performance of the institutions under study. Conclusion: It was therefore concluded that the variable employed explained changes in financial performance of the two investigated private universities. Recommendations: From the foregoing conclusion, this research recommended that internal control system among the institutions needed to be improved by putting in place standards, processes, and procedures to be followed to improve on financial performance, carrying out regular monitoring exercise to ensure that policies are being followed and for value for money is being realised in all transactions and lastly carrying out risk assessment and putting in place mitigation strategies like risk avoidance, risk transfer, risk sharing, risk testing etc. Key words: Internal, Control, System, Financial, Performance, Private, and Universities
Local Government interventions and wetland management in Otuke District: A Case of Adwari Wetlands Strech
(Lira University., 2023) Odongo, John Bosco; Obici, Gilbert
Background: The purpose of this study was to investigate the effectiveness of local Government intervention on wetland management in Otuko District. The study looked at the effect of bylaws on wetland management; enforcement on wetlands management and partnership on wetland management in Otuke district. Methods: Primary data was collected from the respondents using a 5-Likert type scale questionnaire, interview guide and documentary review guide. Demographics data was analysed by descriptive statistics while the effect of local government interventions was analysed using regression model. Thematic and content analysis was used to analyse qualitative data. Findings: According to the findings, use of by-laws, enforcement and partnership all exhibited a positive significant relationship with wetland management. The result of the regression revealed that by-law, enforcement and partnership all significantly affect wetland management. Conclusion: The study concluded that enacting of ordinance by the district council help it the protection, conservation and restoration of wetland. The study also concluded that carrying out enforcement with the help of enforcement officer and police officers help to manage wetland. Finaly, the study concluded that partnering with CSO, NGO and cultural institution help in the management of wetland. Recommendations: The study therefore recommended that management of Otuke district local government and other local governments in Uganda should come out with by-laws and ordinances on wetland. The study also recommended that the local community should be sensitized on the importance of wetland protection and conservation. Finally, the study reconsented that enforcement officers and police officers in-charge environment should be empowered so as to enhance their capacity to enforce the by-laws, regulations, and policies on wetland. Key words: Local Government, interventions, wetland and Management
Pricing Strategy and Market Performance of Vegetable Oil Companies in Lira City East Division
(Lira University., 2023) APERE, IVAN; Oguti, Robert Etengu
Background: This study investigated the effect of pricing strategies n market performance of vegetable oil companies in Lira City East Division. The specific objectives of the study were to determine the effects of value-based pricing, competition-based pricing and cost-based pricing strategies on the market performance. Methods: The study adopted a descriptive research design and a regression model was used to explained the effect of pricing strategies on market performance. The study population was 95 employees of vegetable oil companies in Lira City East Division. Purposive sampling techniques were used and a sample of 50 employees from two companies participated in the study through self administrated, structured questionnaires. The respondents were got from various departments; sale and marketing, procurement, production, quality control and operations, finance and administration and research and development. The data was analysed and presented in tables using descriptive statistics, correlations and regression. Findings: The findings indicated that value-based pricing and cost-based pricing have significant positive effect on market performance, but not completion-based pricing. Conclusion: The study concluded that an effective pricing strategy significantly improves the market performance of vegetables oil companies in Lira City East Division. Recommendations: The study recommends that vegetable io companies should pay specific attention and efforts to creating value in the products and consider total cost to arrive at appropriate price levels for better market performance than competitors. Key words: Pricing Strategy, Market, Performance, Vegetable, Oil and Companies
Accounting information system quality and Financial performance of Small and Medium Enterprises in Lira City
(Lira University, 2021) Opio, Kenneth; Oguti, Robert Etengu
Background: The quality of the accounting information system that affirm has would affect the financial performance. This study examined the effect of accounting information system quality on the financial performance of small and medium enterprise in Lira City as a case study. Specifically, the study looked at the effect of data quality, information quality and service quality on the financial performance of SMEs in Lira City. Using a sample of 100 managers and owners drawn from a population of 117 SMEs of SMEs in Lira City, the study attempts to achieve three objectives. The first objective is to examine the effect of data quality on the financial performance of small and medium enterprises in Lira City. The second objective is empirically to examine the effect of information quality on the financial performance of small and medium enterprises in Lira City. The final objective is to empirically evaluate the effect of service quality on the financial performance of small and medium enterprises in Lira City. Methods: The study adopted a cross- sectional survey design and employed quantitative approach. The data collected was tested for validity and reliability and analyzed using SPSS version 23in form of descriptive statistics, correlations and regressions. Results: The findings of the study revealed firstly, that data quality has a positive significant effect (Adjusted R square = 33%, P < 0.05) on the financial performance of the SMEs in Lira City. Secondly information quality had a positive significant effect (Adjusted R squire = 36%, P > 0.05) on the financial performance of the SMEs in Lira City. Thirdly, the examination of the effect of service quality on the financial performance of SMEs in Lira City revealed a positive and statistically significant effect (Adjusted R square = 51%, P < 0.05). Recommendations: Based on the findings of this study, it is recommended that all SMEs should adopt accounting information system in order to ensure correctness in their financial reporting and this would enhance their financial performance. The government and policy makers should come up with policies and guidelines that will facilitate the implementation of these systems in SMEs. Keywords: Accounting information system quality, Financial performance, Small and Medium Enterprises, Lira City
Supplier Relationship management and Organisational performance: A case of Mukwano Industries Limited Lira
(Lira University, 2022) Acola, Judith Iyer; Opio, Peter Ocheng
Background: The main purpose of this research was to investigate the effect of supplier relationship management (SRM) on the performance of Mukwano Industries Ltd. Supplier relationship management has been presented as the new way for organizations to capture more value and improve their performance. This is because SRM is an important perspective for manufacturing firms to ensure the supply of reliable and frequent deliveries in today’s dynamic and competitive environment. The study looked at three parameters; trust, commitment and communication as elements of supplier relationships and the effect that these have on organizational performance. Methods: The research involved a cross-sectional design while the study population was 162 which included senior management and the contract farmers. The researchers selected a sample of 115 respondents using simple random sampling techniques. Data was analyzed using multiple regression, with the aid of SPSS version 20. Results: The findings showed that trust and commitment had significant effect on organizational performance of Mukwano industries. The study also revealed that supplier represent one of the fundamental pillars for improving organization performance. Conclusions: The study concluded that supplier relationship accounts for 17.2% of the variations in the level of organizational performance of Mukwano Industries Ltd. Recommendations: Therefore, it was recommended that manufacturing companies should consider the importance of SRM in order to attain high performance outcomes. Future researchers should consider investigating the effect of supplier relationship management on organizational performance of manufacturing industries in Uganda. Keywords: Supplier Relationship management, Organisational performance, Mukwano Industries Limited Lira
Perceived Organisational Support, Job Security and Employee Engagement among the Charity Based Organisation a Case of Charity Based Organisation in Lira City
(Lira University, 2023) Otim, Moses Augustine; Enon, Julius Caesar; Nsis, Christine
Background: The study was conducted to explore the relationship between perceived organizational support and employee engagement with perceived job security as a moderating variable among charity based organization in Lira City. Specifically, the study examined the relationship between perceived organizational support and employee engagement, assessed the relationship between the perceived job security and employee engagement and explored how perceived job security moderates the relationship between perceived organizational support and employee engagement among CBOs in Lira City. Methods: The study employed a cross-sectional design and the approaches used were both quantitative and qualitative. The sample size of the study population was 10 CBOs from which 103 respondents were determined using Krejcie and Morgan (1970). Sample random sampling and purposive sampling techniques were applied to sample the respondents. Questionnaire were used to collect primary data. Data analysis was done with the help of SPSS version 23. Correlation coefficient was used to test the strength and the direction of the relationship between the variables. Results: The findings of the study revealed that there was a weak significant relationship between perceived organizational support and employee engagement Also the findings of the study revealed a weak positive significant relationship between perceived job security, and employee management among the CBOs in Lira City. Finally, the results of the relationship between perceived organizational support, perceived job security, and employee engagement revealed a strong positively and significant relationship. Based on the above findings, the study concluded that perceived organizational support is positively and significantly associated with employee engagement. There was appositive significant relationship between perceived job security and employee engagement and a strong positive relationship between perceived organizational support, perceived job security, and employee engagement. Conclusions: The study therefore recommended that the management of the CBOs in Lira City should improve on the level of support given to employees and they should also enhance job security to the employees by way of confirming them in their current position after probation. This would help motivate the employees hence improving on their level of engagement in the job they are doing. Keywords: Perceived organizational support, Job security, Employee Engagement, Charity based organization, and Lira City.
Cash Flow Management Practices and Financial Performance of Small and Medium Enterprises in Lira City, Uganda
(Lira University, 2023) Opio, Thomas; Akello, Judith Abal
Background: This study examines the impact of cash flow management practices on the financial performance of small and medium Enterprises (SMEs) in Lira City, Uganda. SMEs splay a crucial role in economic growth and development, contributing to job creation, innovation, and poverty reduction. However, they often face challenges that hinder their financial performance and sustainability. Effective cash flow management practices are essentials for SMEs survivals and growth, enabling them to meet financial obligations, invest in opportunities, and mitigate risks. Despite this, there is a significant gap in research on the cash flow management practices adopted by SMEs in Lira City and their impact on financial performance. Methods: To address this gap, this study employs a quantitative cross-sectional design and encompasses SMEs from diverse sectors. The study aims to achieve three specific objectives: 1. Assess the cash flow management practices adopted by SMEs in Lira City. 2. Measure the financial performance of SMEs in Lira City using relevant financial metric. 3. Investigate the relationship between the cash flow management practices and financial performance among SMEs in Lira City. Results: The study revealed that the SMEs in Lira City prioritize cash flow management practices, particularly in cash flow forecasting, working capital management, and receivables/payables management albeit with varying adoption levels. Financially the SMEs exhibit healthy profit margins and efficient expense management. However, there are opportunities for enhancing investment in innovation and growth initiatives. Notably, the study establishes a significant relationship between cash flow management practices and financial performance with these practices explaining 47.2%of the variation in financial performance. These findings underscore the critical role of effective cash flow management in influencing SMEs’ financial wellbeing. Conclusions: The study recommends strengthening cash flow management, fostering innovation, and providing tailored financial literacy programs for SMEs. Policy makers are encouraged to facilitate access to external funding sources and promote networking among SMEs. Future research avenues encompass qualitative studies, cross-regional comparisons, and analyses of external factors impacting cash flow management and financial performance in SMEs. Keywords: Cash flow management practices, Financial Performance, Small and Medium Enterprises
Loan Management and Profitability of the BRAC Branches in Lango Sub-region
(Lira University, 2023) Ayo, Nancy; Nsisi, Christine
Background: The purpose of the study was to examine the effect of loan management on the profitability of BRAC Uganda bank branches in Lango sub-region as a case study due to the decline in profitability. Specifically, the study looked at the effect of loan appraisal, loan terms and monitoring on profitability. Methods: In order to carry out the study, the study was designed to cross-sectional survey manner where qualitative as well as quantitative data were collected from primary resources. The population of the study was 70and using perspective and census sampling techniques, all the 70 staff were selected as the despondent for the study due to the small number of the employees in the organization. The techniques used were purposive and census. The questionnaire was used to collect data from satellite manager, tellers, credit officers, customer service advisor and service staff through drop and pick while interview guide was employed to collect data from the branch manager, credit supervisor and branch operation managers. The collected data was summarized and analyzed using descriptive and inferential statistics. The research was analyzed descriptive regression analysis using SPSS version 20.0 data analysis software. Results: The study found that loan appraisal is positively correlated with profitability of commercial banks in Uganda focusing on branches of BRAC Bank Uganda Limited in Lango sub region. Regression analysis revealed that loan appraisal positively affects profitability, loan terms positively affects profitability and lastly, the findings also indicates that loan monitoring significantly affects profitability of commercial Banks in Uganda. Conclusions: Thus, the researcher recommended that all loan should be properly appraised, loan officers should always discuss the loan terms with the clients and lastly all the loans given out properly monitored. Keywords: Loan Management, Profitability, BRAC Branches
Employee Motivation and Labour Turnover at National Social Security Fund, Uganda.
(Lira University, 2023) Madaraka, Godwin; Christine, Nsisi
Background: The study focused on Employee motivation on labour turnover in National Social Security Fund in Uganda since the rate at which employees were exiting the fund was high. The study objectives were to ascertain the effect of intrinsic and extrinsic motivation on labour turnover in NSSF with organisational policy as a moderating variable. Literature was reviewed based on the above objectives. Methods: The study adopted a cross sectional survey design, in which a mixed method (both qualitative and quantitative techniques) was used in a population of 226 comprising of all branch staff of NSSF Uganda and sample size of 142 staff determined using Slovin’s formula. Sample random sampling method was used to select the non-supervisory staff and purposive sampling method was used to select the supervisors because of their knowledge and experience. Primary source was used for collecting data. Closed ended questionnaire ranging from strongly agree to strongly disagree was used to collect data from the non-supervisory staff and interview for the supervisors. The items were tested for validity and a content validity index of 0.9 was established indicating that the items were also valid and a Cronbach’s alpha value 0.807 was obtained meaning the items were also reliable. For quantitative data, descriptive statistic percentage, mean, and standard deviations computed to ascertain the effect between the variables. For qualitative data, analytical and critical thinking skills (themes) were used and later generalized to create meaning and was then presented in a narrative form. Results: The analysis of the data indicated a response rate of 98.6% and that both intrinsic and extrinsic motivation had significant effects on labour turnover in NSSF Uganda whereas Organisational policy did not have a moderating influence on the relationship between intrinsic motivation, extrinsic motivation, and labour turnover. The hypotheses were therefore rejected. The study concluded that extrinsic motivation is a very important factor that determines labour turnover rate in NSSF as compared to intrinsic motivation. Recommendations: The study recommended that management of NSSF should adopt programs that are effective in motivating their employees if they are to solve the problem of Labour turnover. Keywords: Employee motivation, Labour turnover, National Social Security Fund
The Employee Motivation and Job Performance in Local Governments: A Case Study of Otuke District Local Government.
(Lira University, 2021) Odur, Denis Oremo; Nsisi, Christine
Background: The purpose of this study was to examine the effect of employee motivation on job performance in Local Government as a case study since employees’ performance was reported to have reduced between the periods of 2071-2019. Specifically, the study sought to examine the motivation practices on Otuke District Local Government, to assess the level of job performance in Otuke District Local Government and determine the extent to which motivation affects job performance in Otuke District Local Government. The target population for the study was 173 employees. The study sample comprised of 102 representatives who are employees of Otuke District Local Government. Methods: Data was analyzed using descriptive statistics, correlation analysis and regression analysis. Results: The result for spearman’s rank correlation analysis revealed that all the construct of motivation was positively correlated with the job performance. The findings of the study revealed a positive significant effect of job security on job performance in Otuke DLG. (Coef. 0.413, p<0.01). Secondly, the result on the effect of reward system on job performance in Otuke DLG further revealed a positive significant effect (Coef. 0.558, p<0.01). Thirdly, the effect of leadership relation on job performance in Otuke DLG was found to be negative and insignificant (Coef. -0.106, p<0.05). Finally, the result of multiple liner regressions yielded an adjusted R Square value of 0.454, which meant that employee motivation contributes about 45.4% to job performance in Otuke DLG. Recommendations: Based on the above findings, the study recommends that Otuke DLG should put more effort on the above ensuring that staffs are recruited following the right channel, through the right qualification and are confirmed timely in their current positions and reward systems must be very transparent with clear scheme in place for staff promotion, recognition and remuneration. The study also recommends that Otuke DLG should work ways for improving leadership relations in Otuke DLG for a better performance of employees by the district leaders coming up with plans that aim at improving staff welfare and with practices that promote good leadership relations with the employees. Keywords: Employee Motivation and Job Performance.
Internal Control and Financial Accountability in Local Government: A Case of Lira City Council
(Lira University, 2022) Alum, Annet; Enon, Julius, C.; Obote, Denis
Background: The study was conducted on internal control and financial accountability in Lira City Council. Specifically, the study explored the level of internal control in Lira Municipal Council, established the level of accountability in Lira City Council, and examined whether there is a relationship between internal control and financial accountability in Lira City Council. Methods: The study used descriptive research design in the study that was both quantitative and qualitative in nature. Simple random sampling and purposive sampling techniques were used to select 80 respondents. Questionnaires and interview methods were used to collect data while mean and standard deviation were used to measure leadership styles and job satisfaction. Correlation coefficient was used to test the relationship between internal control and financial accountability. Findings: The findings of the study indiciated that monitoring ((Mean=4.057, SD=0.748) had the highest level of performances in the provision of internal control in Lira City Council followed by control activities (Mean=3.767, SD=0.575, Then risk assessment (Mean=3.759, SD=0.781) and control environment (Mean=3.639, SD=0.636) had the least level of performances. The study further found that jointly, control environment, risk assessment, control activities and monitoring 32.0% variation in the level of financial accountability in Lira City. Recommendations: The study therefore, recommended that management of lira city should strengthen monitoring activities so as to enhances proper financial accountability in the City. The study also recommended that the management of lira city strengthen control environment so as to reduce leakages which will culminate into increased financial accountability, the study recommends that risk assessment should be done to all projects and programs of the Lira City Council on a regular basis, the administration of Lira City Council should ensure that there exists effectiveness and strong internal control activities and good financial policies. Lira City Council should also establish strong and effective internal control procedures as provided for in the Accounting Regulations 2007 and Public Finances Management Act, 2015 that can help to minimize risk and finally there is also need to ensure training of employees on financial accountability principles. Keywords: Internal Control, Financial Accountability
Agricultural Credit Facility and Performance of Agri-Business Enterprises in Lango Sub Region
(Lira University, 2022) Opudo, Robert Caesar; Ogwang, John
Background: This study examined the agricultural credit facility and performance of agri-business enterprises in Lango Sub-Region. The purpose of the study was to examine the effects of agricultural credit facility on the performance of agri-business enterprises in Lango Sub-Region focusing on cotton and simsim enterprises in Lira and Kole Districts. The objectives of the study were to determine the effects of agricultural credit facility, interest rates, loan limit, loan periods and collaterals on the performance of agri-business enterprises in Lango Sub-Region. Methods: The study used quantitative approach with cross-sectional survey design and guided by theory of constraints (TOC). A study population of 454 with a sample size of 246 respondents. The study employed simple random sampling technique and purposive sampling to reach the respondents. Quantitative data was analyzed using descriptive and inferential statistics (regression) with the aid of Eviews version 9. Results: The findings showed that ACF collateral requirements have a positive significant effect at 5% level (p<0.05) on performance of agri-business enterprises. It was also noted that the effects of credit size on performance was insignificant (p-value>5%). The credit period was found to have negative coefficient of (-0.0219, p>0.05) implying a weak insignificant negative effect and the interest rate had coefficient of (0.0645, p>0.05), hence showing a weak positive insignificant effect. Conclusion: The study concluded that ACF collateral requirements are the major factors responsible for the effectiveness of ACF on performance of agri-business enterprises, specifically, cotton and simsim. Recommendation: The study recommends that ACF collateral requirements be relaxed and objectively valued, and well aligned to the value of the loan so that many farmers can access credits. Meanwhile, sensitization of farmers on how to apply and get ACF loans should be intensified and that government and agency should set deliberate credit system for cotton and simsim and also to reduce on the costs of the agricultural inputs such as fertilizers, tractors among others and that future studies examine the effects of monetized economy on household production and consumption pattern in Lango Sub Region. Keywords: Agricultural Credit Facility, Performance, and Agri-Business Enterprises
Tax Administration and Local Revenue Performances in Lira District Local Government
(Lira University, 2022) Otile, Milton; Akello, Judith Abal; Oguti, Robert Etengu
The study is to assess the effects of tax administration on Local performances in Lira district local government. The study’s objective were to asses the effect of tax identification on LDLG’s local revenue performances; and to assess the effect of tax collection procedures on LDLG’s local revenue performances. A descriptive study design and quantitative approach was used in the study. The study population was 65 people, and the sample size was 62 people, which was chosen using a purposive and random sampling technique. Key findings revealed that the effect of tax identification on local revenue performances in LDLG’s produced an adjusted R 2 of 0.587 which means that about 59% of the variations in Local Revenue performances can be explained by tax identification., the effect of tax assessment on local revenue performances in LDLG, the study produced an adjusted R 2 of 0.795 which means that about 80% of the variations in local revenue performances can be explained by tax assessment. The effect of tax collection procedures on local revenue performances in LDLG the study produced an adjusted R 2 of 0.721 which means that about 72% of the variations in local revenue performances can be explained by tax collection procedures. The study concluded that tax identification significantly affects local revenue performances, tax assessment significantly affects local revenue performances and tax collection procedures significantly affect local revenue performances. The study recommended Lira district local government to enhances its tax administrative policy specifically in tax identification, tax assessment and tax collect procedures, secondly LDLG should involve taxpayers more fully in the tax policy formulation process, restoring ownership and public confidences in the tax system. Keywords Tax Administration, Local Revenue Performances
Motivational Strategies and Employee Performances in Compassion International Uganda: A Case of Amolatar and Lira Clusters
(Lira University, 2023) Lagua, Prisca; Prof. Ojuka, Edward
Background: The study focused on motivational strategies and employees’ performances in Compassion International Uganda, a case of Amolatar and Lira Cluster. The objectives of the study were; to establish the motivational strategies (financial and non-financial), to ascertain the performances of employees and to assess the relationship between motivational strategies and employee’s performances in Compassion International Uganda Amolatar and Lira clusters. Methods: The study employed a cross sectional descriptive survey design using a quantitative approach because of its reliability and objectivity Study population consisted of 150 and a census sampling was used because of the different categories in the population, Cronbach’s alpha value was 83.2% while content validity index was 100% indicating that the instrument was both reliable and valid thus appropriate. Out of the 150 questionnaires distributed, 94 were duly filled and returned (response rate 62.7%). Findings: Findings on objectives one indicated a mean value of 1.99 (financial) and (non financial) reward meaning that employees were not satisfied with the motivational strategies provided by Compassion International. Findings on objectives two indicated a mean value of 2.80; implying that general sub optimal employee performances was below average. Findings on objectives three indiciated a weak insignificant correlation between motivational strategies (r=0.085, p>0.05) for non – financial incentives and (r=0.165, p>0.05) for financial incentives and employees’ performances in Compassion International. This implies that there could be other factors other than motivation that affects employee’ performances at Compassion International Both financial and non- financial motivation had weak and insignificant correlation with performances (r=0.085, p>0.05; r>0.165, p>0.05, respectively). Robust regression analysis revealed that the two motivational strategies together contributed only 7.5% to employee’s performances in Compassion International Uganda Amolatar and Lira cluster. However, the analysis predicated that a unit increase in financial rewards would increase employee’s performances significant by 54.8% but an increase in non-financial reward would not increase performances significantly. Recommendations: The study recommended that Compassion International Amolatar and Lira cluster should consider, as a matter of urgency, should enhance the reward system and improve on promotional policies in order to improve employee performances. Keywords: Motivational Strategies, Employee Performances, Compassion International Uganda
Procurement Audit and procurement compliance in local governments: a case study of Butaleja District Local Government
(Lira University, 2022) Lyaga, Mariam; Dr. Okello, Tom Richard
Background: The main purpose of the study was to examine the contribution of procurement audit in enhancing procurement compliance in Butaleja District local government. Specifically, the study looked at the specific objectives.; to examine the different procurement audit activities in Butaleja District Local Government, examine the factors affecting procurement compliance in Butaleja District Local Government and establish relationship between procurement audit and procurement compliance in Butaleja District Local Government. Methods: The study sample size was 48 respondents. Data collection tool were questionnaires and interview guide. Quantitative data was analyzed using descriptive statistics and correlation analysis with the help of statistical package for social science (SPSS) Version 23 while qualitative data was analyzed using thematic approach where themes, categories and patterns were identified. The result of the analysis indicated that; procurement planning, pre-qualification and contract completion are effective in enhancing procurement compliance in Butaleja District Local Government. Finding: The finding too indicated that institutional culture (Mean=3.716, SD=.377), media publicity (Mean=3.506, SD=.576), enforcement by procurement officers (Mean=3.948, SD=.667) and professionalism (Mean=3.854, SD=.696) affect procurement compliance. The findings also indicated that procurement planning (r=.684), pre-qualification (r=.736) and contract completion (r=.584) all had a positive significant relationship with procurement compliance. In general, the findings indicated that procurement audit (r=792) had a positive significant relationship with procurement compliance. Conclusion: Overall, it is conclusive that procurement audit has a bearing on procurement compliance. The findings also concluded that procurement compliance is affected by institutional culture, media publicity, enforcement by procurement officers and professionalism. Recommendation: It is therefore recommended that management, policy makers and procuring entities pay particular attention to procurement audit for meaningful procurement compliance and future researches be conducted on other component of procurement ethics in relation to performance. Keywords: Procurement Audit, and procurement compliance
Public Financial Management Reforms and Service Delivery in Lira District Local Government.
(Lira University, 2022) Ahabwe, Samuel; Obote, Denis
Background: The Study was to examine the effect of Public Financial Management Reforms on Delivery of Services in Lira District Local Government. Despite these PSRP initiative with good intention, performance crisis, incompetence, poor accountability and declining service standards have continued to bedevil Uganda public service (David ,2016).The study’s objectives delivery in Lira District Local Government , to analyze the influence of Treasury Single Account (TSA) on service delivery in Lira District Local Government ; and to assess the effect of integrated Personal and Payroll (IPPS) on service delivery in Lira District Local Government . Methods: A descriptive study design and quantitative approach was used in the study. The study population was 84 people, and the sample size was 72 people, which was chosen using census and random sampling technique. Findings: Key finding revealed that the effect of integrated Financial Management Systems on service delivery in Lira District Local Government has significant relationship as the study produced an adjusted R 2 of 0.456 which means that 45.6%of the variation in service delivery can be explained by Integrated Financial Management Systems. The influence of Treasury Single Account (TSA)on service delivery in Lira District Local Government, the Study produced an adjusted R 2 of 0.560 which means that 56% of the variation in service delivery can be explained by Treasury Single Account. The effect of Integrated Personnel and Payroll System on service delivery in Lira District Local Government, the study produced an adjusted R2 of 0.0654 which means that 65.4%of the variation in service delivery can explained by Integrated Personnel and Payroll System. Conclusion: The study concluded that Integrated Financial Management System significantly affects Service delivery, Treasury Single Account significantly influence service delivery and Integrated Personnel and Payroll System significantly affect service delivery. Recommendation: The study recommends local governments should use Public Sector Financial Reforms as a management tool to limit aggregate spending and the deficit, priorities expenditure across policies, programs, projects. Keywords: Public Financial Management Reforms and Service Delivery.

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