African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4188

Full Length Research Paper

Internal controls and financial accountability in a public health sector: An empirical investigation of a local government in Uganda

Gordon Otieno Ong’unya
  • Gordon Otieno Ong’unya
  • Department of Business, Faculty of Humanities, Business and Management, Busoga University, Uganda.
  • Google Scholar
Kalenzi Abbey
  • Kalenzi Abbey
  • Department of Economics and Management, Faculty of Management Sciences, Busitema University, Uganda.
  • Google Scholar
Peter Gatkuoth Ruazel Chan
  • Peter Gatkuoth Ruazel Chan
  • Central Processing Facility, Production Department, SUDD Petroleum Operating Company Limited, South Sudan.
  • Google Scholar

  •  Received: 25 June 2020
  •  Accepted: 21 April 2021
  •  Published: 31 July 2023


Adeyemi FK, Olarewaju OM (2019). Internal Control System and Financial Accountability: An Investigation of Nigerian South-Western Public Sector. Acta Universitatis Danubius Economica 15(1):134-150.


Aramide SF, Bashir MM (2015). The effectiveness of internal control system and financial accountability at local government level in Nigeria. Internal Journal of Research in Business Management 3(8):1-6.


Babatunde SA (2013). Stakeholders perception on the effectiveness of internal control system on financial accountability in the Nigeria public sector. International Journal of Business and Management Invention 2(1):16-33.


Brinkerhoff DW (2004). Accountability and health systems: towards conceptual clarity and policy relevance. Health Policy and Planning 19(6):371-379.


Cankwo P, Obanda PW, Pule S (2015). Tactical procurement management and service delivery in local governments of Uganda. A case of Nebbi District Local Government. European Journal of Logistics, Purchasing and Supply Management 3(1):12-28.


Centre for Policy Analysis (2016). Summary of the Auditor General's Report for FY. 2014/2015 Kampala. Available at:



Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013). Internal Controls: Integrated framework. KPMG LLP. a Swiss entity. Available at:



Dellaportas S, Langton J, West B (2012). Governance and accountability in Australian Charitable Organizations: Perception from CFOs. International Journal of Accounting and Information Management 20(3):238-254.


Donev D, Kovacic L, Laaser U (2013). The Role and Organization of Health Care Systems. Health: Systems-Lifestyles-Policies: A Handbook for Teachers, Researchers and Health Professionals. 2nd Ed. Publisher: Jacobs Verlag, Lage, Germany.


Doussy F, Doussy E (2014). Financial statement and discharging of financial accountability of ordinary public schools in South Africa. Journal of Governance and Regulation 3(4):27-35.


Eton M, Murezi C, Mwosi F, Ogwel PB (2018). Internal Control Systems and Financial Accountability in Uganda: A case of Selected Districts in Western Uganda. International Journal of Commerce and Management Research 4(4):106-111.


Freeman RE (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.


Health Financing Strategy (HFS) (Republic of Uganda) (2016). Health Financing Strategy 2015/16-2024/25.


Ibietan J (2013). Corruption and public accountability in Nigerian public section: Interrogation the omission. European Journal of Business and Management 5(15):1-9.


Inspectorate of Government (Republic of Uganda) (2011). Second Annual Report on Corruption Trend in Uganda: Using the Data Tracking Mechanism. Available at:



Inspectorate of Government (Republic of Uganda) (2017). Bi-Annual Inspectorate of Government Performance Report to Parliament, January-June 2017. Available at:



INTOSAI (2001). Internal Control: Providing a Foundation for Accountability in Government. Available at:



Kamaruddin MI, Ramli NM (2018). The impacts of internal control practices on financial accountability in Islamic Non-Profit Organizations in Malaysia. International Journal of Economics, Management and Accounting 26(2):365-391.


Kamau C (2014). Effect of control on the financial performance of manufacturing firms in Kenya. (Unpublished thesis) University of Nairobi, Kenya.


Kaplan N, Norton W (1999). The Balanced Score Card the Small Business. ACCA Students Newsletter, August 2000: 30-51.


Kewo CL (2017). The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia. International Journal of Economics and Financial Issues 7(1):293-297.


Kimenyi MS (2013). Accountability and service delivery in Africa. Journal of African Development 15(1):11-17.


Kiyemba R (2018). Determinants of financial accountability in local government in Uganda: A case study of Wakiso District Council (Unpublished thesis) Makerere University.


Krejcie RV, Morgan DW (1970). Determining Sample Size for Research Activities. Educational and Psychological Measurement 30(6):607-610.


Likis V, Giriunas L (2012). The Concept of Internal Control System: Theoretical Concept. Ekonomika 91(2):142-152.


Ministry of Health (2012). Health Facilities Inventory, Kampala: Health Infrastructure Division.


Ministry of Health (MOH) (2013). Ministry of Health- Republic of Uganda. Annual health sector performance report. Available at:



MOH (Republic of Uganda) (2017). Annual Health Sector Performance Report for Financial Year 2016/17. Available at:



Mohammed A (2015). Effect of accountability and transparency on public expenditure management and internally generated revenue in Adamawa State Local Governments. (Unpublished dissertation) Bayero University, Kano, Nigeria.


Mukyala V, Bananuka J, Basuuta M, Tumwebaze Z, Bakalikwira L (2017). Accountability of local government authorities: A developing economy perspective. Africa Journal of Business Management 11(12):266-274.


Ndamenenu KD (2011). Internal Control and its Contribution to organizational Efficiency and Effectiveness: A case study of ECOBANK Ghana Limited. (Unpublished dissertation) Kwame Nkrumah University of Science and Technology.


Ntongo V (2012). Internal controls, financial accountability and service delivery in private health providers of Kampala District. (Unpublished thesis) Makerere University.


Nunnally JC (1978). Psychometric theory (2nd edition). New York, McGraw-Hill.


Office of the Auditor General (Republic of Uganda) (2017). Report of the Auditor General on the financial statements of Ministry of Health Year Ended 30th June, 2017.


Office of the Auditor General (Republic of Uganda) (2018). Report of the Auditor General to Parliament for the financial Year Ended 30th June 2018.


Office of the Prime Minister (Republic of Uganda) (2019). Local Government Performance Assessment Report - FY. 2018/2019. Available at:



Office of the New York State Attorney General (2015). Internal Controls and Financial Accountability for Not-For-Profit Boards. Available at:



Ong'unya GO, Kalenzi A (2019). Internal control and quality service delivery in a public health sector: A case study of a Local Government in Uganda. African Journal of Business Management 13(16):557-563.


Ong'unya GO, Kowa JB, Wakibi A, Ssenyange K (2019). The influence of internal marketing and job satisfaction on quality service delivery in a public health sector: A case study of local government organization in Uganda. African Journal of Business Management 13(9):309-317.


Oviasuyi PO, Idada W, Isirojie L (2010). Constraints of Local Government Administration in Nigeria. Journal of Social Science 24(2):81-86.


Public Expenditure and Financial Accountability (PEFA) (2011). Public Expenditure and Financial Accountability Measurement Framework. Washington DC, USA.


Rafindadi AA, Olanrewaju ZA (2019). The Impact of Internal Control System on the Financial Accountability of Non-Governmental Organizations in Nigeria: Evidence from the Structural Equation Modelling. International Review of Management and Marketing 9(3):49-63.


Republic of Uganda (2013). Uganda Vision 2040, National Planning Authority.


Republic of Uganda (2019). Local Government Performance Assessment Conducted from August-December 2018: National Synthesis Report.


Tumutegyereize T (2013). Public Procurement Reforms: Issues and Challenges: The case of Uganda; Presented at the CIPS Pan Africa Conference on 21st-22nd May 2013, held at National Theatre, Ghana.


Uganda National Planning Authority (2013). Policy paper on curbing corruption to improve delivery. Available at:



Widyaningsih A (2015). The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung, Indonesia. Research Journal of Finance and Accounting 6(24):89-96.


World Health Organization (WHO) (2015). World Health Organization: Accountability Framework.