Accountability, internal controls and service delivery

Abstract

The research study was done on accountability, internal controls and service delivery, the study was further guided by the following objectives. To establish the relationship between internal controls and service delivery in Katakwi District Local Government, to examine the effect of accountability on service delivery in Katakwi District Local Government, to examine the nature of relationship between control activities and service delivery in Katakwi District Local Government. The researcher used a cross-sectional survey design to draw the samples; furthermore methodological triangulation was used to help the researcher to obtain variety of information on the variables and the strength of each method which was used to overcome the deficiencies of the other and also to achieve a higher degree of validity of variables. The researcher also used close ended questionnaires to collect the data, certain characters were also observed. The study made the following findings: the highest number of respondents as those who had qualifications in ATC with 25 (33.8%), there was a closely moderate positive and statistically significant correlation between internal control and service delivery of 0.431, service delivery was explained by 18.6% of the changes in the independent variable internal controls, a 100% change in internal control systems was shown to lead to a subsequent variation in the dependent variable service delivery by 43.1%, furthermore accountability explained 10.9% of the variations in the dependent variable service delivery, a 100% change in accountability would lead to a probable variation in the dependent variable service delivery by 33%, there was a closely moderate and positive correlation between control activities and service delivery of (r) which is 0.348. as seen above all the independent variables targeted had an effect and relationship on the dependent variable service delivery The study concluded that all departments at the district had standard operating procedures and that there was a positive relationship between internal control and service delivery, furthermore the research concluded that poor accountability practices will affect service delivery and if all the issues under accountability and internal control are addressed then service delivery will improve, lastly the study concluded that the control activities were at the focal point of service delivery since they constituted the operational area of internal controls and if they are well handled services will improve accordingly. The following recommendations were made from the study findings; there is need for establishment of a work relation strategy aimed at improving the staff relationship at work, The research recommends that the key stakeholders in the field of accounting at the district urgently need to lay strategies aimed at improving the implementation procedure of the internal control measures at the district and lastly there should be more control activities integrated in the internal control systems.