TABLE OF CONTENTS
DECLARATION
APPROVAL ii
DEDICATION iii
ACKNOWLEDGEMENT iv
TABLE OF CONTENTS v
ABSTRACT
CHAPTER ONE
1.0 Introduction 1
1.1 Background to the study~
1 .1.1 Historical Background 1
1.1.2 Theoretical 3
1.1.3 Conceptual Background~ 4
1.1.4 Contextual Background 5
1.2 Statement of the problem 6
1.3 Purpose of the study 7
1.4 Objectives of the study 7
1.5 Research questions 8
1.6 Research hypotheses 8
1.7 Scope of the study 8
1.7.1 Content/Subject Scope 8
1.7.2 Geographical Scope 8
1.7.3 Time Scope 8
1.8 Significance of the study 9
1.9 Conceptual framework 10
Operational definition of key terms 11
CHAPTER TWO 13
LITERATURE REVIEW 13
V
2.0 Introduction .13
2.1 Administrative Accountability 13
2.2 Policy and decision making 14
2.3 Performance 14
2.4 Control procedures and effectiveness of internal controls 17
2.5 Relationship between internal control and Administrative Accountability 17
2.6 Relationship between Administrative Accountability and performance 19
CHAPTER THREE 20
METHODOLOGY 20
3.0 Introduction 20
3.1 Research Design 20
3.2 Target Population 20
3.3 Sampling Procedure 20
3.4 Sampling Techniques and Procedures 21
3.4.1 Simple Random Sampling 21
3.4.2 Purposive Sampling 22
3.5 Data Collection 22
3.5.1 Primary Data 22
3.5.2 Secondary Data 22
3.6 Techniques of data collection 22
3.6.1 Questionnaires 22
3.6.2 Face to face Interviews 23
3.6.3 Observation 23
3.7 Data Analysis 23
3.8 Limitations 24
3.8.1 In-adequate time 24
3.8.2 Resources 24
3.8.3 Negative attitude of respondents 25
3.8.4 Slow and non-responses of respondents 25
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CHAPTER FOUR .26
DATA PRESENTATION, ANALYSIS AND INTERPRETATION 26
4.1 Introduction 26
4.2 Respondents’ Background Information 26
4.2.1 Gender of respondents 27
4.2 Internal controls put in place to enhance performance in KCCA 29
4.2.1 Internal controls benefits an institution 32
4.3.1 Administrative Accountability is a critical element of management of institutions and
administrators are expected to answer to their board for their performance 35
4.4 The Performance Of KCCA 36
4.4 Challenges faced in promoting administrative accountability in delivery of services 41
CHAPTER FIVE 44
DISCUSSION, CONCLUSIONS AND RECOMMENDATIONS 44
5.1 Introduction 44
5.2 Discussion 44
5.2.1 Internal controls put in place to enhance performance in KCCA 44
5.3 Conclusions 48
5.4 Recommendations 48
5.5 Recommendation for Further Studies 50
ABSTRACT The study established Administrative Accountability and performance in the public sector: a case study of Kampala Capital City Authority (KCCA). The study was guided by the following objectives, to examine the internal control s put in place to enhance performance, to analyze the reporting mechanisms for performance of KCCA to establish the challenges faced in promoting administrative accountability in the delivery of services. The study was carried out in Kampala. This study employed both explanatory and descriptive cross-sectional survey design. The sample consisted of 56 respondents from KCCA population of 296 people depending on their role, departments and positions. The sample size was determined using Krejcie and Morgan (1970) table. The study found out that 53.6% of the respondents agreed that there are internal controls put in place to enhance performance in KCCA 16.6% of the respondents were not sure that there are internal controls put in place to enhance performance in KCCA26.8% of the respondents (12.5 + 14.3) disagreed that there are internal controls put in place to enhance performance in KCCA The reporting mechanism for performance in KCCA were rated at different levels. Out of the categories, two were rated very high with, (equivalent to strongly agree) meaning that respondents strongly agreed with the statement. The study concluded that there was poor adherence to proper physical planning and development control and service standards; poor mobilization; consultation; mobilization and sustainability; poor decisions making;; weak laws are among things that affect effective and efficiency performance of accountability in Kampala Capital City Authority . Some key challenges that face these legal instruments range from policy, economic and political gaps and challenges among others including; unrealistic penalties, vague powers to health workers and the Act is outdated, lacks a participatory approach and the problem being only the lack of law. The KCC Ordinance, 2000 has gaps including; policy gaps include many avenues on tax and revenue collection, poor law enforcement of laws, weak penalties, and lack of a deliberate policy, politics. Local Government Act does not directly tackle or empower the private stakeholders on the issue of administrative accountability and service delivery among others. The study recommended that there is need for the internal auditors to continuously update themselves with the changing times and technologies and sharpen their skills. By applying skills to the most critical points, building personal and professional credibility and recognising and responding to the needs, internal auditors can become indispensable thus speeding good governance and enhancing efficiency of internal control. The management of KCCA should keep organizing seminars and workshops whereby these internal control auditors would be trained frequently by experts either internally or externally. Internal Auditors must have sufficient proficiency and training to carry out the tasks assigned to them. The auditors work must be carefully directed, supervised and reviewed. The amount of supervision required corresponds to the experience and skill of the auditor.
