Internal control system and education service delivery in Busia municipal council

Abstract

The purpose of the study was to examine the relationship between internal control system and education service delivery in Busia Municipal Council. The objectives of the study focused on establishing the relationship between control environment, risk assessment, monitoring and education service delivery in Busia Municipal Council. A case study design adopting both quantitative and qualitative approaches was used. The study population consisted of an accessible population of 138 Busia municipal council officials at the level of Town clerks, municipal education office staff, and senior education assistants or teachers. Data was collected using questionnaire, interview guide and documents review, data was analysed using descriptive statistics of mean and standard deviation, correlation and regression analysis. The study found a moderate positive significant relationship between internal control environment and education service delivery (r = 0.351**, p = 0.001). There was a high positive significant relationship between risk assessment and education service delivery (r = 0.351**, p = 0.001). The study finding indicate a positive significant relationship between internal controls monitoring and education service delivery (r = 0.291**, p = 0.007). The study concludes that there is a positive and significant relationship between risk assessment and education service delivery in Uganda. To enhance education service delivery, the study recommends that the town clerk in conjunction with functional units in the municipal council should train education department officials, head teachers and senior teachers in basic financial, personnel and procurement management suitable for their levels. The municipal’s internal audit unit should regularly use educational workshops, existing records, and interviews among other ways to identify risk and develop a risk register detailing strategic, operational and project risk which may affect education service delivery.