Browsing by Author "Kalembe, Justine"

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    Enhancing organisational performance through budget execution and internal control systems: Evidence from the parliamentary commission of Uganda
    (Scientific Research Publishing, 2026-01-20) Kalembe, Justine; Rukanyangira, Nazarious; Zombeire, Regis
    This study examines the role of budget execution in enhancing internal control systems and improving organisational performance within the Parliament of Uganda. Anchored in Public Financial Management (PFM) theory and Agency Theory, the research adopts a mixed methods approach, integrating quantitative surveys (n = 188) and qualitative interviews with key informants, including finance officers, auditors, and parliamentary administrative staff. Findings reveal a strong positive correlation between budget execution and organizational performance (r = 0.678, p < 0.01), highlighting that internal control systems are reinforced through inclusive budgeting, variance analysis, expenditure tracking, and timely corrective action. Qualitative insights suggest that, although formal internal control structures exist, political interference, capacity limitations, and inconsistent enforcement impede optimal performance. The study concludes that enhancing budget execution alongside robust internal controls is critical for improving organisational efficiency and fiscal accountability. Policy implications include the strengthening of audit follow-up mechanisms, investment in digital financial tools, and the reduction of political interference to ensure consistent application of financial controls. This study contributes to the literature on PFM in Sub Saharan Africa by providing an integrated framework for aligning budget execution with internal controls in legislative institutions.
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    Financial accountability and budgetary control in Uganda’s Parliamentary Commission: Evidence from a mixed methods study
    (Scientific Research Publishing, 2026-01-23) Kalembe, Justine; Rukanyangira, Nazarious; Zombeire, Regis
    This study investigates the relationship between financial accountability and budgetary control within Uganda’s Parliamentary Commission, a pivotal institution in democratic governance and fiscal oversight. Anchored in Public Financial Management (PFM) and Agency Theories, the study employed a mixed methods design, integrating quantitative surveys (n = 180) with qualitative key informant interviews (n = 12). Findings revealed a strong and statistically significant positive correlation (r = 0.612, p < 0.01), between financial accountability nd budgetary control. Descriptive results indicated that most respondents agreed that the Commission upholds timely financial reporting, effective audit follow up, transparent procurement processes, and accurate disclosures. However, challenges persisted, including delayed reporting, inconsistent implementation of audit recommendations, and incomplete documentation. Qualitative insights revealed that while formal accountability frameworks exist, political interference and capacity gaps hinder consistent application across departments. The study concludes that strengthening financial accountability through timely reporting, comprehensive audit follow up, and transparent procurement is essential for enhancing budgetary control and restoring public confidence. The research contributes to the growing body of literature on public financial management in Sub-Saharan Africa, highlighting the interplay between institutional mechanisms and political realities, and advocates for adaptive accountability models that balance formal systems with contextual realities.