Determining the Relationship between Internal Controls and Financial Accountability in Bushenyi District Local Government, Uganda

Abstract

Implementing Integrated Financial Management Information Systems in terms of internal controls has been essential in recent years for increasing financial oversight, fostering transparency, and boosting resource management in government sectors across the globe. This study examined the effect of internal controls on financial accountability in Uganda's Bushenyi District Local Government after realizing its potential. Financial reporting was found to have a substantial positive correlation with (r = 0.485, P < 0.001) when a sample of 124 respondents from a population of 185.

Keywords: Internal control, financial accountability, financial reporting and public resource management